Non-material Assets Research Articles

Етимологія інтелектуальних активів: вітчизняний і зарубіжний досвід

At the present stage of development of global economic processes, intellectual assets play a special role as the main tool for monetizing the assets of enterprises in business and developing the economy in the country. In the context of the so-called new economy, cybernetic period, information age, every business owns intellectual assets, regardless of whether they have become separate into the economic and legal planes or not. Until recently, firms were rather sluggish in valuing these assets, often defining them as hidden business assets. Now, intellectual assets for business are quickly becoming the defining tools that allow you to distinguish your services and products from similar services and products of competitors. The challenge facing firms today is to develop an individual internal review plan for each service or product offered by the company, and integrating a new or an improved strategy for identifying intellectual assets into the overall business plan. In view of the above, in modern scientific thought, the need for a generalized definition of the concept of «intellectual asset», its classification and measurement methods, as well as the development of a taxonomy of this definition, is especially relevant. It is in this direction that conceptual, methodological, and practical difficulties arise. Thus, the aim of the article is to analyze the existing approaches to the concept of «intellectual asset» and generalize the essence of such approaches. In accordance with the set goal, a study of the theoretical foundations of the scientific category of «intellectual asset» has been carried out and based upon the findings, a generalized classification of intellectual assets has been presented. Based on the analysis of the results of both domestic and foreign studies, the importance of intellectual assets in creating competitive advantages for enterprises and their successful development is substantiated. In the process of conducting a scientific study, conceptual approaches to determining the essence of the concept of «intellectual asset» are analyzed, its classification is defined. It is found that each author gives his own understanding of the essence of this economic category. However, a review of sources does not provide an exhaustive understanding of the place of the term «intellectual asset» within the system of widely used terms: «intangible assets», «intellectual property», «nonmaterial assets». It is determined that all intellectual assets have a nonmaterial form, which is unique in nature and allows to provide economic benefits. A generalized classification of intellectual assets has been provided. It is determined that intellectual assets are an important element of the modern economy and play an important role in the competitiveness of enterprises and contribute to their successful development. Intellectual assets make it possible to increase the level of capitalization, and in the absence of sufficient financial resources and collateral, to provide the investor with additional guarantees of return on capital. That is, intellectual assets are a kind of reserves for future income. The main conclusions that can be drawn on the basis of this analysis are as follows: intellectual assets are nonmaterial assets that have value and can be identified; they are the basis of competitive advantages of enterprises and contribute to their successful development; intellectual assets can be classified according to various criteria, including the scope of use, the degree of clarity of definition and the degree of protection; for effective management of intellectual assets, it is necessary to develop a generalized definition of the concept of «intellectual asset», its classification and measurement methods, as well as to develop a taxonomy of this definition, since it is in this direction that conceptual, methodological, and practical difficulties arise. To improve the efficiency of intellectual assets management, enterprises need to: realize the importance of intellectual assets for their business; develop an intellectual asset management system that will include such elements; identification and valuation of intellectual assets; formation of a strategy for managing intellectual assets; development and implementation of measures to improve the efficiency of the use of intellectual assets; creation of a culture of intellectual asset management that will support its effective implementation.

КОМПЛЕКСНИЙ АНАЛІЗ ІНВЕСТИЦІЙ В ІННОВАЦІЇ БАНКІВСЬКИХ УСТАНОВ В КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ЇХ ФІНАНСОВОЇ БЕЗПЕКИ

The article addresses the issue of various factors and threats impacting the operations of banking institutions, particularly their financial security. Through the application of correlation analysis, the macroeconomic determinants of banking system functioning and national economy are identified. The authors of the article formulate research objectives aimed at a comprehensive analysis of investments in innovation by commercial banks and their impact on the development of banking institutions. The main material reveals the composition and characteristics of non-material assets of commercial banks, which are considered as investments in innovation. The authors propose an algorithm for evaluating the level of innovation-investment security of banking institutions, which includes investment analysis and determination of security type. The toolkit of economic-mathematical modeling is utilized to establish dependencies between investments in innovation and banking activities' outcomes. Using the example of two banks - "PrivatBank" and "Lviv", the dynamics of investments in innovation and their impact on security are analyzed. The article examines the dynamics of innovation investments in two banks, PJSC CB "PrivatBank" and PJSC CB "Lviv", during the period from 2015 to 2022. Various econometric models are applied to study the relationship between investments and various financial indicators. According to the analysis, innovation investments in the bank "Lviv" increased by 31,62 times over the analyzed period, compared to the base year 2015. Compared to "PrivatBank", the growth of such investments was 7,74 times. Calculations also showed that the growth rate of innovation-investment resources of PJSC CB "Lviv" significantly exceeds the growth rates of such resources of PrivatBank. Regression models were used to study the relationship between investments and financial results of the banks. It was found that the size of investments in innovation plays an important role in increasing the bank's assets and capital, and may also affect its profit and profitability. The analysis also showed that the excess level of innovation investments in PJSC CB "Lviv" compared to PrivatBank is 4 times. The conclusions of the article confirm the importance of investments in innovation to support the dynamic development of the banking system.

Potret Akuntansi Pohongi Berbasis Nilai Budaya Islam Gorontalo: Studi Etnometodologi Islam

This study aims to photograph the practice of capital accounting based on the local wisdom values of the Gorontalo community. This study uses an Islamic ethnomethodology approach which is under the Islamic paradigm. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study results found that patience and belief that the Creator has arranged sustenance are non-material assets owned by the coachmen. This capital makes them stick with the profession even though the number of users is getting smaller. In the culture of the people of Gorontalo, patience and belief in God are often expressed through lumadu tanggalo duhelo”, which means full of patience in dealing with problems. This research contributes to presenting the concept of capital accounting based on Islamic cultural values in the Gorontalo area. This study also confirms that accounting is a science that requires cultural values and faith in God

Organizational Culture as a Basis for Efficient Development of Organization

The article is devoted to the study of non-material assets of an organization development, particularly of organizational culture as a basis of effective development of an organization. The hypothesis lies in the fact that specific features study of organizational culture of a company provides possibility of objective evaluation of a degree of stability of organization, its ability for competition, allows to predict the important directions of management decisions, and a possibility of achievement of planned results. The tendencies concerning the transformations of contemporary management of organizations, which are realized in transferring of management influences from the management of technology of work to technology of management of human potential of a company, are revealed. The change of emphasis is due to objective reasons: due to the processes of globalization, state-of-the-art production technologies, including the latest information technologies, as well as the international labor market, humanization of industrial relations and human resource management technologies are becoming widely available. The article presents the results of an empirical study of certain aspects that determine the organizational culture. Promising directions, that have a significant potential for improving organizational culture, are identified.

ФАКТОРИ ІНВЕСТИЦІЙНОЇ СТРАТЕГІЇ В СИСТЕМІ ПІДВИЩЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА

In the modern turbulent terms of manage enterprises constantly take part in competitive activity. For that, not to become an outsider at the market any enterprise must be competitive and begin to think of by strategy of the development. The aim of this work is research of basic factors of investment strategy enterprises that assist the increase of competitiveness of enterprise directly. On such conditions acquire actuality there is forming of investment strategy of enterprise and increase of competitiveness of enterprise through expansion of volumes of investment activity, use of new various types of financial instruments and non-material assets. The article analyzes the investment strategy as an important component of increasing the competitiveness of the enterprise. The investment attractiveness, which is the basis for creating an investment strategy, is characterized, its factors that influence the development of investment attractiveness are considered. The work is based on the consideration of the investment strategy of the enterprise as the development of long-term development goals of the company. The necessity of combining the implementation of the investment strategy with increasing the competitiveness of the enterprise is substantiated. An investment attractiveness that is basis for creation of investment strategy is described, her factors that influence for development of investment strategy are considered. In basis of work consideration of investment strategy of enterprise is stopped up as development of long-term aims of development of enterprise in relation to the increase of competitiveness. The synergy of factors of investment strategy is reasonable and by the increase of competitiveness of enterprise. It follows to take to the number of factors of direct influence – financially-economic to that the elements of control system (structure, methods, aims et al) must be included first of all. With the aim of increase of competitiveness of enterprise a management must direct investments in an innovation. The most modern digital technologies introduction of that needs considerable investments are described to basis, but the increase of competitiveness of enterprise will promote afterwards.

EVALUATION OF INVESTMENT POTENTIAL OF UKRAINE TAKING INTO ACCOUNT INFRASTRUCTURE CHANGES

This statute is assigned to the day and the estimate of the investment potential of Ukraine for 2017-2019 years. For the correct rationalization of the definition of "investment potential", two terms have been looked at in the fashion: "investment" and "potential", which allowed the sutta to adjust the correctness of the assessment. Bulo is located in the warehouses of the investment potential of the country, as well as a factor in pouring into the country. Formation and implementation of investment potential by the head official in the process of improving the competitiveness and economic security of the country, and also in the image of the power of the economy of Ukraine in the process of improving the financial stability of the process, making to the establishment of the main viral funds and non-material assets; generating new ideas; development of scientific, informational and educational potential. Therefore, to assess the level of investment potential of the country, it is necessary to find a new approach, so that even in a few hours the factor will be injected into the capital of investment potential to grow Oleksandrenko IV's model has been stuck in the robot for assessing the investment potential of the bule, but in this case such an indicator, like infrastructure resources, has not been boosted. In our opinion, the power of this indicator will give the ability to more accurately assess the level of investment potential of Ukraine, and also there is a direct availability of the existing infrastructure and economic The investment potential of Ukraine has been determined on the basis of the integrated indicators of the country's labor safety, financial, financial, natural and infrastructural resources. As we move towards the development of investment potential in Ukraine, there are a number of obvious problems, such as injecting the development of the economy of the country into the country and reducing the level of investment potential. As a matter of fact, until the end of the day, the policy of reducing the country's investment potential has been promoted, and it is important in Ukraine that there is a need to secure the state-level principle in order to start the process of managing the country's investment potential.

CONSULTING AS A FACTOR OF IMPROVING THE EDUCATIONAL POTENTIALS OF MANAGERS IN SERBIA

Management consulting may be defined as a kind of professional support to managers in analysing and solving practical problems. It enables the transfer of successful management system from one enterprise to another or from one organization to another. When an enterprise in Serbia hires consultants it can be seen as their investment in “know-how”, i.e. non-material assets of the enterprise. The economic effectiveness of such investment will be higher if it is achieved in a way that the client could henceforth independently solve or avoid an occurrence of similar business problem. Naturally, thereby a need for consulting management does not stop, because there are also other aspects of doing business, which require additional professional help regarding consulting and knowledge transfer. This research aims to determine the im pact of consulting management on enterprise development in Serbia. The research deals with the identification of the key problems of the development of enterprises in Serbia and points to the need for their solution by hiring management consultants. Using factor analysis, certain factors, which have impact on the enterprises’ improvement of business performance, will be singled out, including consulting management, in order to ascertain the impact of each factor on the improvement of performance. An additional motivation for dealing with this topic is to raise awareness among stakeholders (managers, consultants, employees, and other business actors) about the role of consultants in preparing business solutions and recommendations for managers based on empirical research and the application of scientific methods.

RETRACTED: Mapping Indicators of Cultural Ecosystem Services: Review and Relevance to Urban Context

Abstract Over decades human well-being has recognized from ecosystems, not only through material goods but also through nonmaterial assets namely cultural ecosystem services (CES). Regardless of increasing Ecosystem Services (ES) research over the last decade, cultural services assessment still remains neglected and is mainly limited to marketable services such as recreation and ecotourism. Obvious challenges in standardizing definitions and measurement units have brought about numerous difficulties in accounting cultural services and specific related indicators in decision-making processes. In that regard, the current review intends to create a reference list of CES categories and related measurement units with commonly used indicators. To put it another way, we analysis 80 publications to identify the most common CES indicators using in mapping various categories of CES approaches. Results prove that there are various methods can be used in assessing CES categories, whereas we found 57 indicators can be used for that and most of these indicators can be utilized in urban planning context as spatial indicators. Moreover, it is obvious that almost the same indicators can be used in evaluating most CES categories. For instance, in case of recreation and tourism indicators almost 50 % of all collected indicators can be used for mapping it, on the contrary, in case of spiritual and religious values. In conclusion, while there are various mapping methods of CES and different indicators, most of CES categories have relatively ignored by the planner and decision-makers such as education and inspirational values. Therefore, we recommend the use of the collected indicators and relevant measurement units in assessing neglected values in future research.

Slums of hope: Sanitising silences within township tour reviews

In a context of rapidly increasing urbanisation and deepening global inequalities, slum tourism has thrived. This paper presents a discursive analysis of tourists’ online reviews of two township tours in Cape Town, South Africa. We investigate how, and to what ends, tourists collectively construct townships as places of hope on TripAdvisor; we question how these reviews feed into broader narratives of urban poverty in the global south. We show how tourists draw on both neoliberal and colonial discourses to construct townships as places of hope–vibrant cultural spaces, rich in non-material assets, inhabited by happy, hard-working residents. We show that by producing slums as productive cultural spaces, tourists are able to resist the stigma associated with slum tourism and position themselves as ethical, enlightened and morally superior tourists. We argue that neoliberal and colonial discourses operate together to produce sanitised representations of townships that both obscure inequalities between poor residents and wealthy tourists from the global north and depoliticise issues like poor infrastructure in townships. In discussing the broader implications of the study, we highlight the importance of producing nuanced representations of townships that acknowledge residents’ assets and excellence, while also foregrounding how they live within the oppressive constraints inherent in enduring systems of inequality.

SERVICE BUSINESS REPUTATION MANAGEMENT

Nowadays, among top-level managers, the need has arisen for accounting and valuing assets that do not have a tangible form, but also tangible assets that can benefit the company. Therefore, it is obvious that non-material assets can also significantly affect the value of the company, the growth in the value of securities, the level of investor confidence. The business reputation of the company is its intangible asset, it can have a significant impact on the stability and favorable development of the company if it is properly managed. The article used the tools of complex analysis: compilation, system, statistical, critical and analytical approaches. The result of the study was a comprehensive approach to assessing business reputation. The value of the presented article in practical application is the use of the proposed approach to assessing business reputation for the possibility of increasing the value of the enterprise as a whole in a number of individual cases.

Assessment of social effectiveness of investments in the hospitality business of Ukraine

Nowadays, the investment flows define the prospects of development of the economic system of any level, as they give the innovative opportunities and are the instrument of compliance in the financial and legal field. Taking into account the significant resource potential of the Ukraine, it is important to study the industries-catalysts, able to mobilize the financial resources, to activate the development of infrastructure and to become an impetus for the development of the specific location and the regions as a whole, which a priori stimulates meeting the social needs. This study aims to analyze the parameters of social effectiveness of investments in the hospitality business, which creates the multiplicative effect in the territories’ development systems, involving many related industries, which are the donors for territorial communities financing, in the creation of the concept-product. As a weighty proportion in the territorial community’s GDP, the usefulness of the investments in the hospitality was analyzed through the lens of sociality, which nowadays acquires the signs of non-material asset in implementing the projects, as it ensures the communicative and information interaction, harmonizes the relationship between the investors, recipients of investments, local territorial community, and society.

Обліково-аналітичне забезпечення управління нематеріальними активами підприємства

The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.

Valuation of non-material assets in agriculture

Valuation of non-material assets in agriculture

THE IMPACT OF INTELLECTUAL CAPITAL ON THE PERFORMANCE OF WORKERS AS APPLIED ON THE PRIVATE EDUCATION SECTOR IN LIGHT OF ENVIRONMENTAL REQUIREMENTS

The importance of human capital and its management greatly demonstrates the view of it as a strategic dimension and as an important tool that has an important strategic role in the organization. Accordingly, the subject of intellectual capital is worthy of study and research for its importance in the performance of Employees in the light of environmental requirements and in the development of our organizations and increase their ability to survive, This requires knowledge of the relationship between capital expenditure and the performance of Employees in the private education sector under environmental requirements. In light of the competitive environment and competitive environmental requirements, contemporary organizations seek to gain a competitive advantage from other organizations working in the same activity by adding value to the customer and achieving excellence by exploiting the intellectual and intellectual energy of individuals. The management of intellectual capital plays an important role To make the non-material assets of the organization by strengthening the potential and human potential, and help them to discover and flow the possibility of supporting the «excellence» requires them to prepare the various programs in the framework of the strategy of the Organization on the one hand and in accordance with the requirements of the work of the Organization on the other hand. Private education occupies one of the important areas of the development process, which has led to the emergence of many organizations in private education. This prompted the senior management of each sector of education to pay attention to the intellectual capital in it, in view of the great importance of intellectual capital, and the Arab and international studies of the Internet, the multi-web network that dealt with intellectual capital in various fields, Research and research in different fields of research to help organizations to discover the great wealth they possess, and consider the resource «human« in the organization that leads to the dissemination of ideas and information and knowledge, especially in the field of human resource management activities The development of the organization and the increase in its ability to survive, grow and compete. This requires knowledge of the relationship between intellectual capital and performance of Employees in the private education sector and environmental requirements. Therefore, it is important to study the effects of intellectual capital.

АНАЛІЗ ВПЛИВУ ІННОВАЦІЙ НА РІВЕНЬ ВІДТВОРЕННЯ ЕКОНОМІЧНИХ РЕСУРСІВ

В статті визначено загальну характеристику економічних ресурсів та напрями їх відтворення. Запропоновано класифікацію економічних ресурсів за видами; виокремлено категорію «відтворювані економічні ресурси», яку утворюють об’єкти основних засобів, нематеріальних активів та інтелектуальний потенціал трудових ресурсів.
 Геополітичний конфлікт і негативні макропроцеси в країні призвели до суттєвого зниження інноваційної активності вітчизняних підприємств. Проаналізовано напрями капіталовкладень підприємств у відтворення об’єктів економічних ресурсів, таких як основні засоби, нематеріальні ресурси (активи) та зростання рівня інтелектуального потенціалу трудових ресурсів. Визначено частки таких вкладень за роками. Дослідження статистичних даних та вивчення зовнішніх і внутрішніх факторів показало, що відтворення інтелектуальних, нематеріальних і матеріальних ресурсів, а також інтелектуального потенціалу персоналу відбувається на досить низькому рівні.
 Аналіз джерел фінансування інноваційної діяльності промислових підприємств за їх частками виявив, що пріоритетним джерелом фінансування інноваційної діяльності є власні кошти. Економічний аналіз показав, що економіка України залишається не сприйнятливою до науково-технічних нововведень через низький рівень виробничої бази промисловості та слабке фінансування державою науково-дослідних і дослідно-конструкторських розробок. Висвітлено вплив різних факторів на інноваційну активність підприємств. Обґрунтовано потребу формування ефективної державної науково-технічної та інвестиційної політики, яка має відбуватися з врахуванням основного фактору економічної динаміки – інновацій, які орієнтовані насамперед на зростання продуктивності праці.
 Запропоновано проведення прогнозування і моніторингу проблемних аспектів відтворення економічних ресурсів. Планування заходів відтворення дозволить вітчизняним інноваційно активним підприємствам досягти фінансової стабільності, сприятиме підвищенню результативності інтелектуальної праці та її впливу на економічне зростання країни.

The Peddlers’ Aristocracy: Social Closure, Path-Dependence, and Street Vendors in São Paulo

Disabled street vendors occupy the best licensed locations in downtown Sao Paulo and have done so for several decades, despite repeated attempts to remove them from the streets or open up the trade to the able-bodied. Drawing on social closure and new institutionalist theory, this paper analyzes the policymaking process toward disabled and elderly street vendors over the last 60 years. It argues that these social groups initially benefited from a policy granting them special rights, which evolved into a monopoly over street vending licenses, and that political stability during the military dictatorship (1964–1985) allowed them to accumulate nonmaterial assets such as symbolic capital and political influence. Organized disabled and elderly vendors subsequently used these assets to shape the outcomes of reforms and preserve their relative advantage, thereby constructing the unequal legacy of social closure.

USE OF INTELLEGENT AND BLOCK CHAIN TECHNOLOGIES IN INFORMATION MANAGEMENT Minsk Innovation University

The aim of this work is the analysis of methods, approaches, technologies, means of information management (IM), using both conventional technologies and adding new intellectual and block chain. Trends in the use of intelligent technologies in information management are given. The developments in the field of intelligent agents based on semantic web, web-services and semantic web-services, the use of cloud computing (CC) are shown. The main ideas of semantic technologies, in which a page of the semantic network contains information in two languages: the natural and special, understood only by intelligent software agents (IA) are discussed.The use of block chain technology for the control of various material and non-material assets are done. Technically, the block chain technology is another application layer on top of the stack of the Internet protocols and can be integrated with the semantic level. The use of intelligent technologies in the information management in the cloud area with the work of IA. The intelligent web (web 3.0), which became the next stage in the development of the Internet is discussed. It forms the semantics on the ontology dase, creating new opportunities for IA to perform various user requests. Analyzes the major developments in the field of intellectualization of IM, and the main tendencies of their development. The result was a list of criteria and their values, which must meet an intelligent system for IM.As trends in the development of IM is considered the improvement of models and methods of joint activity of IA in the cloud area using block chain technology. Three directions of development of intellectual control system are proposed. As the development of information management proposed the creation of an instrumental platform based on multi agent approach, integrating semantic and block chain technology in the cloud area.

Trust in Higher Education as a Sociological Problem

The purpose of this article is to characterize trust in higher education as a fundamental problem of sociological research, review existing achievements in its analysis and the presentation of experience in the empirical study of trust in higher education facilities of the Ural macro-region. Trust is interpreted by the authors as a major non-material asset of the development of higher education in a situation of crisis, social and economic uncertainty. It is proposed to consider the establishment of trust and the formation of a culture of trust in higher education as a constructive way to implement positive changes in the institution and the country’s system of higher education, increasing its social effectiveness. Substantiated is the need for an interdisciplinary methodology for studying trust in higher education, developed at the intersection of sociological, psychological, socio-psychological, economic, moral and professional-ethical, educational, and management approaches. Going beyond the narrow disciplinary route, according to the authors, provides an opportunity to identify the resource potential of trust as an non-material asset. This article shows the main directions for researching trust in higher education in foreign and Russian science. The discourse of trust in higher education is shown as undergoing dynamic changes. On this basis, there are prospects for the further theoretical and empirical study of this problem. Data from the empirical study of trust as a new resource of higher education in the aforementioned Russian macro-region demonstrates the most acute contradictions given its current state and development, which have to do with an ever growing distrust in educational policies and the strategies for their implementation.

La gestión del conocimiento a través de la alfabetización digital como estrategia para la trasformación educativa en un contexto de paz

Esta investigación tiene como objetivo estudiar la gestión del conocimiento a través de la alfabetización digital como estrategia para la trasformación educativa en un contexto de paz, sustentado en las teorías, Del Moral et al. (2007) Klaus, et al. (2008), Ortoll, et al. (2007) y Tejedor (2009). El estudio, metodológicamente se fundamentó en un enfoque cualitativo, con tipo de investigación documental-bibliográfico, analítico e interpretativo, basados en la hermenéutica, haciendo análisis y síntesis de algunas dimensiones sobre la gestión del conocimiento y la alfabetización digital, para integrar ambas teorías en un mapa conceptual que permita formular un conjunto de lineamientos para la transformación educativa en un contexto de paz. Para cerrar la brecha digital y la conectividad en estratos sociales con bajos ingresos económicos o zonas afectadas por conflictos armados, mediante la construcción de un aprendizaje a nivel intermedio del uso del computador, herramientas ofimáticas, internet, redes sociales, mediante la utilización de forma segura de las TIC (tecnologías de información y comunicación) entre otros. Los resultados del trabajo facilitan una metodología para orientar y administrar los activos no materiales de las unidades educativas como es el conocimiento y el capital intelectual, en aras de aplicar mecanismos que permitan buscarlo, almacenarlo y transferirlo, con la finalidad de aumentar los niveles de productividad y competitividad.

Non-material assets as a subject of library performance evaluation and the development environment

The role of non-material assets in increasing library’s competitiveness and relevance is examined. The specific character of modern concepts of staff management making the basis for the philosophy of organizational non-material assets management is emphasized. The examples of associative coupling of librarian’s professional individualization with his/her personal brand as one of the library’s non-material assets are given. Tools for libraries’ self-assessment and evaluation of their non-material assets for systematic development (both of individual libraries and the country’s libraries on the whole) are proposed.