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The development of intellectual capital theory has been guided by the ideas and thoughts of a handful of influential practitioners, including Karl Erik Sveiby (1997), RS Kaplan (Kaplan and Norton, 199...
The emergence of a New Economy has brought consensus to the idea that innovation skills and capabilities are the main drivers of a firm’s wealth generation capacity. The principal role that venture ca...
Intellectual Management deals with these interactions between all resources, tangible and intangible to create maximum value. Leadership plays an important role when turning knowledge within an organi...
Following the biological behaviour of a tree and its growth system, this paper proposes a model of valuation of the Intellectual Capital of an organization based on a variation of the classical Lotka-...
Intellectual capital has been described as the intangibles that drive the organizational value creation and nurture the sustainable competitive advantage. However, these intangibles cannot create valu...
This paper analyzes different strategies for protecting knowledge in interorganisational collaborative relationships, based on intellectual capital (IC) theory. Previous research has stressed the need...
The connection of intangible assets to cash flow generation is a major management issue. In addition, the majority of investment is made on the intangible capital items. This paper intends to present ...
Intellectual capital issues have undergone significant development since the beginning of the 1990s. The increasing difference between company market value and company book value has prompted academic...
Aspects such as human capital; structural capital and customer capital are important variables of the whole intellectual capital management programme, which forms part of the knowledge management init...
The central problem addressed in this paper is how intellectual capital (IC) management can progress beyond measurement and disclosure to provide a more dynamic interpretive scheme, in order to meet s...
To gain competitive advantage in Europe, it is vital for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to tap into full innovation potential. Reporting those intangibl...
The globalisation and the accompanying increasing international competition put considerable pressure on European small and medium-sized enterprises (SME). The key to competitiveness increasingly appe...
This paper directly measures the impact of intellectual capital management on organizational performance. Although this is an area widely studied in the literature, the nature of most of the work to d...
Small and medium-sized enterprises (SMEs) were targeted in the German pilot project "Wissensbilanz – Made in Germany" and the European pilot project InCaS: Intellectual Capital Statement – Made in Eu...
As a response to the absence of an exhaustive generally accepted accounting principle handling the issue of intangibles, a plethora of concepts, models, methods and tools for identifying, measuring an...

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