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Intangible Assets in a Polish Telecommunication Sector – Rough Sets Approach

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Transactions on Rough Sets X

Part of the book series: Lecture Notes in Computer Science ((TRS,volume 5656))

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Abstract

In this article, we present the results of a follow up study concentrated on the intangible assets and their role in the value creation process. As a result of the earlier investigation [47] we obtained two different groups of telecommunication companies. In the first group, we observed stable and continuous growth of the corporate value while in the second group this growth was insignificant and continually fluctuating. In order to obtain factors causing this discrepancy we decide to pursue further analysis. The present study used the data acquired through employee questionnaires sent to the analyzed companies. Using this data we constructed an Information System according to Pawlak and Slowinski [62], [50]. Next, we applied Rough Sets in order to differentiate these intangible assets (IA) which caused the aforementioned difference. Specifically, we focused on theoretical concepts of data reduction, quality of classification, accuracy of approximation, and core of the set. Consequently, we obtained a set of intangible assets which had the biggest impact on the value of analysed companies.

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Authors and Affiliations

  1. Dublin Institute of Technology, Aungier Street, Dublin, Ireland

    Agnieszka Maciocha & Jerzy Kisielnicki

  2. The University of Warsaw, Szturmowa 1/3, 02-678, Warszawa, Poland

    Agnieszka Maciocha & Jerzy Kisielnicki

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  1. Agnieszka Maciocha
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Editors and Affiliations

  1. Department of Electrical and Computer Engineering, Winnipeg, University of Manitoba, R3T 5V6, Manitoba, Canada

    James F. Peters

  2. Institute of Mathematics, Warsaw University, Banacha 2, 02-097, Warsaw, Poland

    Andrzej Skowron

  3. Department of Logic and Philosophy of Science, Maria Curie-Skłodowska University, Marii Curie-Skłodowskiej 4, 20-031, Lublin, Poland

    Marcin Wolski

  4. University of Calcutta, Kolkata, India

    Mihir K. Chakraborty

  5. Zhejiang Ocean University, Zhejiang, P.R. China

    Wei-Zhi Wu

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Maciocha, A., Kisielnicki, J. (2009). Intangible Assets in a Polish Telecommunication Sector – Rough Sets Approach. In: Peters, J.F., Skowron, A., Wolski, M., Chakraborty, M.K., Wu, WZ. (eds) Transactions on Rough Sets X. Lecture Notes in Computer Science, vol 5656. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-03281-3_7

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