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Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets

Book Description

The value of intangible assets has become increasingly prominent in recent years, in spite of the difficulties involved in the identification, measurement and financial valuation of intangibles.Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives highlights the importance of intangible resources in business management, the need for a strategic analysis that enables them to be identified and assessed, and solutions to these challenges. Aimed at executives, practitioners, academics and students, this book demonstrates new models and methods that allow progress to be made on the task of intangibles management, which is the fundamental source of wealth in the knowledge economy.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Editorial Advisory Board and List of Reviewers
    1. LIST OF REVIEWERS
  5. Foreword
  6. Preface
    1. IDENTIFICATION, MEASUREMENT AND FINANCIAL VALUATION OF INTANGIBLES: DIFFICULT AND RELATED TASKS
    2. AIM AND STRUCTURE OF THE BOOK
    3. FINAL REMARKS
  7. Acknowledgment
  8. Section 1: Identifying Intangibles
    1. Chapter 1: A New Perspective of the Intellectual Capital Dynamics in Organizations
      1. ABSTRACT
      2. INTRODUCTION
      3. THE INTELLECTUAL CAPITAL ARENA
      4. A NEW DYNAMIC PERSPECTIVE ON INTELLECTUAL CAPITAL
      5. FUTURE RESEARCH DIRECTIONS
      6. CONCLUSION
    2. Chapter 2: Knowledge Flow Audit
      1. ABSTRACT
      2. INTRODUCTION
      3. THEORETICAL FRAME
      4. THE KNOWLEDGE FLOW AUDIT AND AN EMPIRICAL SETTING
      5. WHAT DOES THE KNOWLEDGE FLOW AUDIT TELL US?
      6. CONCLUSION
    3. Chapter 3: Relational Capabilities
      1. ABSTRACT
      2. INTRODUCTION
      3. LITERATURE REVIEW
      4. METHODOLOGY
      5. FINDINGS
      6. DISCUSSION AND CONCLUSION
    4. Chapter 4: Intangible Assets and Company Succession
      1. ABSTRACT
      2. INTRODUCTION1
      3. BACKGROUND
      4. METHODOLOGY
      5. FINDINGS
      6. CONCLUSION AND FUTURE RESEARCH DIRECTIONS
  9. Section 2: Measuring Intangibles
    1. Chapter 5: Towards a New Approach for Measuring Innovation
      1. ABSTRACT
      2. INTRODUCTION
      3. THEORETICAL BACKGROUND
      4. TOWARDS A NEW MEASUREMENT SYSTEM: THE INNOVATION-VALUE PATH
      5. FUTURE RESEARCH DIRECTIONS
      6. CONCLUSION
    2. Chapter 6: Production Cognitive Capital as a Measurement of Intellectual Capital
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. APPROACH
      5. NEUS METHOD AS AN APPROXIMATION TO PRODUCTION COGNITIVE CAPITAL ASSESSMENT
      6. CONNECTIVE TYPE (CT)
      7. RECURSION LEVEL (RL)
      8. NETWORK COGNITIVE AFFINITY (NCA)
      9. FUTURE RESEARCH DIRECTIONS
      10. CONCLUSION
    3. Chapter 7: Making Sense of Knowledge Productivity
      1. ABSTRACT
      2. INTRODUCTION
      3. KNOWLEDGE PRODUCTIVITY IS…
      4. …THE PROCESS OF KNOWLEDGE CREATION…
      5. …THAT LEADS TO INNOVATION
      6. THE KNOWLEDGE PRODUCTIVITY FLYWHEEL
      7. THE KNOWLEDGE PRODUCTIVITY ENHANCER
      8. APPLYING THE KP-ENHANCER AT DE BAAK
      9. FUTURE RESEARCH
      10. CONCLUSION
    4. Chapter 8: Measuring Intangible Assets
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. INTANGIBLE MEASUREMENT MODEL AND METHOD
      5. DATA COLLECTION AND ANALYSIS
      6. RESULTS
      7. SOLUTIONS AND RECOMMENDATIONS
      8. FUTURE RESEARCH DIRECTIONS
      9. CONCLUSION
    5. Chapter 9: Visualising the Hidden Value of Higher Education Institutions
      1. ABSTRACT
      2. INTRODUCTION
      3. 2. WHY INTELLECTUAL CAPITAL MANAGEMENT FOR UNIVERSITIES?7
      4. 3. INTELLECTUAL CAPITAL REPORT AS A LEGAL OBLIGATION: THE CASE OF AUSTRIAN UNIVERSITIES
      5. 4. LEARNING FROM VOLUNTARY INITIATIVES
      6. 5. TOWARDS A HOMOGENEOUS IC FRAMEWORK FOR EUROPEAN UNIVERSITIES25
      7. 6. CONCLUSION AND WAYS FORWARD
    6. Chapter 10: The Complex Issue of Measuring KM Performance
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. THE CASE STUDY
      5. CONCLUSION AND FUTURE RESEARCH DIRECTIONS
  10. Section 3: Financial Valuation of Intangibles
    1. Chapter 11: Engineering Business Reasoning, Analytics and Intelligence Network (E-BRAIN)
      1. ABSTRACT
      2. BACKGROUND: THE EVOLUTION OF E-BRAIN
      3. UNDERSTANDING THE ELEMENTS OF E-BRAIN
      4. THE CRITICAL COMPONENTS OF E-BRAIN
      5. CONCLUSION
    2. Chapter 12: Measuring and Managing Intellectual Capital for both Development and Protection
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. THE STRATEGY OF KNOWLEDGE DEVELOPMENT AND PROTECTION
      5. FUTURE RESEARCH DIRECTIONS
      6. CONCLUSION
    3. Chapter 13: Measuring and Valuing Knowledge-Based Intangible Assets
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND TO INTELLECTUAL CAPITAL
      4. BACKGROUND TO INNOVATION
      5. USING INTELLECTUAL CAPITAL INNOVATION
      6. RECOMMENDATIONS AND FUTURE RESEARCH DIRECTIONS
    4. Chapter 14: Financial Risks and Intangibles
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. INTANGIBLES AND FINANCIAL RISK
      5. COMMENTS AND RESULTS
      6. FUTURE RESEARCH DIRECTIONS
      7. CONCLUSION
    5. Chapter 15: Motives for the Financial Valuation of Intangibles
      1. ABSTRACT
      2. INTRODUCTION1
      3. INTANGIBLES AS STRATEGIC RESOURCES, THEIR FINANCIAL VALUATION AND THE REASONS FOR IT
      4. METHODOLOGY
      5. RESULTS
      6. CONCLUSION
    6. Chapter 16: Model of a Knowledge Management Support system for Choosing Intellectual Capital Assessment Methods
      1. ABSTRACT
      2. INTRODUCTION
      3. BACKGROUND
      4. CHOOSING IC ASSESSMENT METHODS
      5. FUTURE RESEARCH DIRECTIONS
  11. Compilation of References
  12. About the Contributors