scholarly journals Identification of intangible assets in knowledge-based organizations using concept mapping techniques

2013 ◽  
Vol 44 (1) ◽  
pp. 42-52 ◽  
Author(s):  
María del Rocío Martínez-Torres
2001 ◽  
Vol 7 (2) ◽  
pp. 99-141 ◽  
Author(s):  
Maria Araceli Ruiz-Primo ◽  
Richard J. Shavelson ◽  
Min Li ◽  
Susan E. Schultz

e-Finanse ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 58-71
Author(s):  
Karolina Palimąka ◽  
Mateusz Mierzejewskl

Abstract The concept of a knowledge-based economy is a relatively new topic, but it does not mean that the previous economies did not use knowledge. For many years, knowledge formed the basis of any economy, it was a factor that set the pace of each of them, but just nit is making a significant impact on the entrepreneurial environment, and more. Inherent KBE is the concept of intellectual capital. The article raises both theoretical approaches towards the concept of intellectual capital, and points to the importance (from the point of view of managing this intangible value in the company) -of measuring intellectual capital. The process of good management of the value of intangible assets must be supported by knowledge about, e. g.,its size, value, etc. The authors focus on presenting methods of measuring intellectual capital from two groups of methods by the classification made by K. E. Sveiby, who is considered one of the fathers of the IC concept. The goal of the article is to compare methods from these two groups in terms of their flaws and advantages as regards preparing business analysis. This is done through presentation of the topic, including the concept and methods of intellectual capital measurement, which was based on the review of the literature.Furthermore, based on financial statements of companies from the WIG- oil&gas index and WIG- food industry indexwaysof interpreting the final results are presented.


Author(s):  
Blanca C. Garcia

In some knowledge-based urban contexts, a new way of conducting creativity and innovation is already operating quasi-independently of the current money system. Its chief ingredients are intangible assets such as time, imagination, knowledge, initiative, and trust, to which money has quickly moved from primary to secondary concern. In this context, this chapter explores their links to emerging models of Commons and Peer-to-Peer (P2P) economies in order to frame a recent crowdfunding experience in the Mexico-Texas borderland.


2015 ◽  
Vol 16 (4) ◽  
pp. 809-834 ◽  
Author(s):  
Franco M. Battagello ◽  
Michele Grimaldi ◽  
Livio Cricelli

Purpose – This study is intended to work out a bottleneck in the comprehension of the relational nexus which links the set of key strategic resources (SRs) of a company, represented by the uncertain recognition and the ambiguous clustering of their intangible components. The purpose of this paper is to provide a candidate solution for a rational appraisal of the inventory of the knowledge-based resources held by a company, which synergically form its Intellectual Capital (IC). Design/methodology/approach – This goal is achieved by the means of a qualitative/quantitative approach composed of sequential phases, intended to: atomize the value domain of the firm into its basic building blocks; gauge their mutual interactions and impacts; re-aggregate those involved entities accordingly; cluster them into a collection of identified and validated Intangible Assets (IAs). Never giving any direct judgment on the IAs themselves (whose extension can be fuzzy or unknown). But on the impacts between the value drivers they are built on. Findings – The proposed procedure, step-by-step illustrated by means of a numerical simulation, out of the amorphous mass of the SRs, returns an analytic picture of its composing elements keeping track of their intertwined connections and mutual influence. Consequently, allowing the comprehension of the actual framing and of the relational positioning and magnitude of such entities. Practical implications – This risk-mitigated rational identification of IAs allows the analyst to target a proper evaluation technique on them. And the management of the company to mindfully allocate/leverage on them to improve business performance and strategy alignment. The implementation returns some analytic tools which render a diagnostic snapshot of the composing elements of the IC, increasing the awareness of such entities and allowing internal/external benchmarking. Originality/value – The suggested methodology mitigates the risk of discretionality in the definition of the perimeter of each target-entity, by avoiding any direct biased judgment on them. So that each asset gets unambiguously identified within a network-logic and the interlinked portfolio of knowledge-based resources can be assessed and managed in an rational and traceable way.


2020 ◽  
Author(s):  
Rebecca Jane Bennett ◽  
Susan Fletcher ◽  
Nicole Conway ◽  
Caitlin Barr

Abstract Background For people with hearing loss, the General Practitioner (GP) can play an instrumental role in early detection of hearing loss as well as guiding appropriate and timely choices for addressing hearing concerns. The aim of this study was to generate a conceptual framework for understanding the role of the GP in managing age-related hearing loss. Methods Concept mapping techniques were used to gather the perspectives of GPs (n = 8), adults with hearing loss (n = 22), and professionals working with GPs (n = 5), in Australia. Participants generated statements describing the role of the GP in managing age-related hearing loss, and then grouped the statements to identify key themes, via an online portal. Results Ninety-eight items describing the role of the GP in managing age-related hearing loss were identified across six concepts: 1) Determine - Diagnose - Discuss, 2) Ask - Assess - Act, 3) Know - Refer - Coordinate, 4) Inform - Advise - Partner, 5) Educate - Strategise - Encourage, 6) Reassure - Support - Empower. Conclusions The role of the GP in managing age-related hearing loss is multifaceted and requires partnership that motivates and empowers patients’ to overcome their hearing concerns. Enlisting the help of Practice Nurses, Practice Managers and local audiologists could help GPs improve their hearing loss detection and intervention rates.


Author(s):  
Andrew Large ◽  
Jamshid Beheshti ◽  
Valerie Nesset ◽  
Leanne Bowler

This paper presents an exploratory study of four children who were asked to use concept-mapping techniques to arrange 60 concepts in a hierarchical taxonomy. It represents a step towards better understanding children’s categorization in order more effectively to construct taxonomic subject directories for use by children on the Web.Cette communication présente une étude exploratoire effectuée auprès de quatre enfants à qui on a demandé d’utiliser les techniques de correspondance conceptuelle pour organiser 60 concepts en une taxinomique hiérarchique. Ceci représente la première étape vers une meilleure compréhension de la catégorisation des enfants, afin de construire un répertoire taxinomique de sujets plus efficace utilisé par les enfants sur le web. 


Author(s):  
Steve Pike ◽  
Göran Roos

This chapter offers a practical guide to the structure, taxonomy, measurement and use of intellectual capital (IC) in business. It traces the roots of IC and exposes and explains the remarkable lack of consensus that has been allowed to develop over the years and the methods used to try to measure it. In keeping with the practical, yet grounded, approach of the chapter, the chapter focuses on business innovation from an IC perspective. Most importantly, through a case study, the chapter introduces a practical means of measuring IC and modelling businesses predictively connecting soft issues such as human capital and relationship management with hard financial output. Recognising that IC is still an evolving discipline, the chapter offers a number of areas for future research and case study.


2011 ◽  
pp. 365-375
Author(s):  
Uday Kulkarni ◽  
Ronald Freeze

As business professionals know, creating awareness of a problem and its impact is a critical first step toward the resolution of the problem. That which does not get measured, does not get managed (Redman, 1998). In fact, measurement is a precursor to improvement. This is true for knowledge management (KM) capabilities of an organization. “In today’s knowledge-based economy,” Alan Greenspan recently said, “70% of organizational assets are knowledge assets.” Knowledge assets are intangible capabilities, and there is a recognized need to “make a greater effort to quantify the value of such intangible assets” (Teece, 1998b). How does one measure the worth of an organization’s knowledge assets? What does one mean by knowledge assets anyway?


Author(s):  
Maria Araceli Ruiz-Primo ◽  
Susan E. Schultz ◽  
Min Li ◽  
Richard J. Shavelson

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