On the other hand, VAIC (value added intellectual coefficient) has a positive and significant impact on all performance measures (ROE, ROA and EPS).
VAIC (value added intellectual coefficient) model to measure IC is now widely used because of its measurement reliability.
where ROA is return on assets, is economic value added, VAIC
is value added intellectual coefficient, ICE is intellectual capital efficiency, CEE is capital employed efficiency, is human capital efficiency, and SCE is structural capital efficiency.
The subordinate concept of VAIC
is intellectual capital efficiency (ICE) which elaborates on efficiency within an organization.
Coeficiente Intelectual do Valor Adicionado: VAIC
(CEE + ICE) ou (CEE+HCE+SCE)
MEDICAO DO CAPITAL INTELECTUAL NO SETOR BANCARIO: APLICACAO DOS MODELOS SKANDIA E VAIC
Proxies for the efficiency of value added by a firm's major resources components are measured using the VAIC
effectively decomposes the total book return attributable to all providers of the capital employed into the core and financing components, preserves all positive features of the conventional residual opera ting income and EVA[R] and has the distinct advantage of computational simplicity and straightforward interpretation.
Acoustic Dreams of Fairfield, IL was showing two speaker systems "designed to meld with [their] single-ended triode VAIC
Contribution--provided an extrapolation of the application of the VAIC
model as a means for measuring value creation in a business.
Table 1: The being same variance test of intellectual capital of different industries in total period of m VAIC
Levin Statistic Df1 Df2 Sig 47.
The model proposed here is based on the model adopted of VAIC
that has been previously utilized to other similar studies Firer and Williams , Chen  and Williams .