Proceedings of the 3rd European Conference on Intellectual Capital

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Knowledge Capital 5. Efforts for definition Emmanouil Gkinoglou As in every field <strong>of</strong> research, <strong>the</strong> effort to be given concrete and final definition <strong>of</strong> dimension <strong>of</strong> intangible assets is particularly difficult. As a result <strong>of</strong> this complexity, <strong>the</strong> point <strong>of</strong> view from which each expert approaches <strong>the</strong> subject but mainly <strong>the</strong> objective that has each researcher through his inquiring work as well as <strong>the</strong> results in which he aims identify intangible assets as a multidimensional subject. In <strong>the</strong> international literature, a lot <strong>of</strong> proposals were mad, different approaches were followed and also tones <strong>of</strong> ink were poured in Congresses, Laboratories, scientific articles and scientific books. Great names were distinguished for <strong>the</strong> proposals that <strong>the</strong>y have made on <strong>the</strong> particular subject, which many times are met in <strong>the</strong> reports <strong>of</strong> many articles, between <strong>of</strong> which are Baruch Lev, Leif Edvinsson, Peer Bukh, Daniel Andriessen, Jan Mouritsen as well as o<strong>the</strong>r. Efforts both individual, and combinated from institutions – companies (SKANDIA –ALTEC) – Universities (in national and in international level <strong>of</strong> collaborations from institutions (MERITUM)), become more intense after henceforth become perceptible that something exists that we cannot distinguish. After a lot <strong>of</strong> efforts and a lot <strong>of</strong> proposals for categorisation and recognition <strong>of</strong> this type <strong>of</strong> property, that adds value in an enterprise, <strong>the</strong> next step was made to <strong>the</strong> direction <strong>of</strong> assessment. The objective <strong>of</strong> all efforts, national or international, collaborations <strong>of</strong> - pr<strong>of</strong>essionals or academic proposals, were based on <strong>the</strong> same common way <strong>of</strong> thought: "a reliable system <strong>of</strong> recording and depicting <strong>of</strong> intangible assets, that leads to assessment <strong>of</strong> inconspicuous fortune <strong>of</strong> enterprise with final aim <strong>the</strong>ir depiction to <strong>the</strong> financing situations <strong>of</strong> enterprise for relevance and reliability in <strong>the</strong> Financial Statements <strong>of</strong> <strong>the</strong> company. 6. Proposals for categorization Figure 1: Scheme 1 (Seetharaman et all, 2006) The Financial Accounting Standard Boards- FASB and <strong>the</strong> German Society working on intangible research, Schmalenbach Society for Business (Arbeitskreis, 2002), propose two different approaches, more detail and clear views for <strong>the</strong> categorization <strong>of</strong> different Intangible Assets <strong>of</strong> a company. Concretely <strong>the</strong>y propose <strong>the</strong> segregation in seven categories, using as a base <strong>the</strong> financing appearance in <strong>the</strong> economic situations. This proposals are described analytically, with concrete examples, helping thus in <strong>the</strong> explicit segregation <strong>of</strong> categories. Thus FASB‟s proposal (N.N,2001) includes: Technology Human Capital Employee Competences, Special Skills Know-How- Innovation Education Intellectual Capital Structural Culture, Company‟s Spirit, Copyrights, Trademarks, Patents, Internal Data Bases, Management Processes etc 516 Relations Brand, Reputation, Marketing Strategic, Alliances, Clients Lists, Licencies, Distribution Channels etc
Customers Market Workforce Contracts Organisational Structure Assets, recognized from <strong>the</strong> Law. Emmanouil Gkinoglou while <strong>the</strong> German Proposal, recognizes <strong>the</strong> Intellectual Capital that is based on: Innovation Human Potential Customers Suppliers Inventors Processes in <strong>the</strong> Enterprise Choice <strong>of</strong> Space FASB‟s opinion, helps particularly because it appears more explicit, creates fewer coverings between <strong>the</strong> categories, gives a more centralized and complete opinion <strong>of</strong> intangible and helps better <strong>the</strong> companies. 7. Partial recognition <strong>of</strong> some intangible assets Some characteristic examples <strong>of</strong> <strong>the</strong> most common intangible assets that a company helds in her “portfolio”, that constitute <strong>the</strong> intellectual property <strong>of</strong> <strong>the</strong> company and can be sold separately or be transferred to o<strong>the</strong>rs with specific “life cycle” are listed above according to Seetharaman et all (2006). Depending on <strong>the</strong> nature <strong>of</strong> every company, <strong>the</strong>re are different assets. Assets without physical substance, without appearance in <strong>the</strong> financial statements, that <strong>the</strong> environment <strong>of</strong> <strong>the</strong> company (banks, suppliers, investors etc) does not know <strong>the</strong>ir existence. This gives to a company <strong>the</strong> opportunity, <strong>the</strong> strategic key, <strong>the</strong> competitive advantage to become stronger between <strong>the</strong> competitors. Airport gates and slots Customers Lists (Deposits, Loans, Credit Cards etc) Libraries Trademarks Licences Deals Chemical Formulas Computer S<strong>of</strong>tware Electronic Data Bases Contracts Agreements <strong>of</strong> Cooperation Lists <strong>of</strong> Clients Contracts with Clients Συμβόλαια με πελάτες Customers Relationships Manuscripts Product rights Distribution Channels Drilling Rights 517
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Proceedings <stron
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Contents Paper Title Author(s) Page
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Paper Title Author(s) Page No. Hier
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Preface These proceedings represent
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educating through ‘hands on’ co
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Ibrahim Elbeltagi is a Senior lectu
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Theodora Ngosi has a PhD in Compute
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José Vale is an invited assistant
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Social Knowledge: Are you Ready? 1
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John Girard don’t know.” (Benne
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John Girard The real question becom
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John Girard our belief that many le
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John Girard organizations to gain k
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Intellectual Capital Accounting - H
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Academic Research Papers 15
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Khodayar Abili and Mahyar Abili The
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Khodayar Abili and Mahyar Abili Nah
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Khodayar Abili and Mahyar Abili Tim
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Knowledge Transfer in Romanian Univ
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Simona Agoston et al. Table 1: Know
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Simona Agoston et al. homoscedastic
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Simona Agoston et al. included in <
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A Modeling Approach to Intellectual
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Eckhard Ammann (referring to <stron
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Eckhard Ammann Figure 2: The IC spa
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Eckhard Ammann section 2. They are
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Eckhard Ammann From an overall pers
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Sorin Anagnoste and Gabriela Dumitr
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Gabriela Atanasiu and Florin Leon T
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Gabriela Atanasiu and Florin Leon
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Gabriela Atanasiu and Florin Leon B
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Gabriela Atanasiu and Florin Leon a
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Developing and Implementing Strateg
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2. Technology, faculty, and staff B
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Learning programs Individual poten
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Bob Barrett facts with the<
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Intellectual Capital Dynamics withi
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Ruxandra Bejinaru and Stefan Iordac
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Education and Training Practice Str
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Andrea Bencsik et al. We wanted to
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Andrea Bencsik et al. In this sampl
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Table 4: Types of
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References Andrea Bencsik et al. An
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Ayşen Berberoğlu and Emine Ünar
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Ayşen Berberoğlu and Emine Ünar
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Table 7: Descriptive statistics Ay
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Knowledge Dynamics Modeling Using A
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Constantin Bratianu et al. will hav
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Constantin Bratianu et al. 5. a) Gi
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Constantin Bratianu et al. 5. Data
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Constantin Bratianu et al. Nissen,
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2. Technology and infrastructure Sh
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Sheryl Buckley and Apostolos Gianna
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Donley Carrington and Mike Tayles t
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Donley Carrington and Mike Tayles f
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Donley Carrington and Mike Tayles l
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Donley Carrington and Mike Tayles i
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Donley Carrington and Mike Tayles G
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John Dumay and Jim Rooney on a more
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John Dumay and Jim Rooney Taking <s
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John Dumay and Jim Rooney “For ex
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John Dumay and Jim Rooney Mouritsen
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Marziye Ehrami et al. 1. Creation
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Marziye Ehrami et al. Note: In 2005
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Earnings Quality and Othe</
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Magdi El-Bannany resource-based per
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Magdi El-Bannany Based on this argu
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Magdi El-Bannany Table 2: Descripti
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Magdi El-Bannany variable equal to
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Magdi El-Bannany Edvinsson, L. & Ma
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Ahmed Elsetouhi and Ibrahim Elbelta
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Albrecht Fritzsche and Rebecca Geig
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Table 4: Applicability of</
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S&P 500 Market Cap ($ billions) 14,
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Tatiana Garanina and Yana Pavlova T
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Tatiana Garanina and Yana Pavlova I
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Impact of Investme
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Lidia García-Zambrano et al. 2003;
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Lidia García-Zambrano et al. 4.2 P
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Table 7: Goodness of</stron
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Lidia García-Zambrano et al. reaso
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Lidia García-Zambrano et al. Rodri
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Víctor Raúl López Ruiz et al. co
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Víctor Raúl López Ruiz et al. NI
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EI c k i 1 w PC i ic Víctor Raúl
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Víctor Raúl López Ruiz et al. Ta
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Víctor Raúl López Ruiz et al. Co
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Víctor Raúl López Ruiz et al. At
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Maria de Lourdes Machado and Odíli
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Intellectual Capital and Corporate
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Agnes Maciocha when objects in a da
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Agnes Maciocha 4. Presentation <str
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Agnes Maciocha while in the
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Agnes Maciocha Choong K., “Intell
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The Influence of H
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Anca Mândruleanu From the<
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Anca Mândruleanu In Table 2, <stro
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Eliciting Tacit Knowledge From a Do
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Peter Marshall and Damian Gordon MM
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Peter Marshall and Damian Gordon re
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Peter Marshall and Damian Gordon ar
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Peter Marshall and Damian Gordon Th
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Maurizio Massaro et al. crucial fac
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Maurizio Massaro et al. exclusive (
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Maurizio Massaro et al. autonomy <s
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Maurizio Massaro et al. Chennal (20
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Intellectual Capital Management: Ca
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Florinda Matos et al. These models
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Complaints System dos clients New
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Florinda Matos et al. Finally, <str
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Florinda Matos et al. The training
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Florinda Matos et al. 47. Opinion
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Florinda Matos et al. In th
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Florinda Matos et al. The Quadrant
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Florinda Matos et al. Integrated te
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Florinda Matos et al. The networks
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Knowledge Management for Knowledge
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3. Our research Ludmila Mládková
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Ludmila Mládková organizational s
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Ludmila Mládková mentioned only b
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Applying the VAIC
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Maria Molodchik and Anna Bykova pro
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Maria Molodchik and Anna Bykova 2.
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Maria Molodchik and Anna Bykova Let
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Maria Molodchik and Anna Bykova The
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Perspectives on the</strong
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Maria Cristina Morariu as we consid
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Maria Cristina Morariu Tobin’s q
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Maria Cristina Morariu for determin
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The Structural Model of</st
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Fattah Nazem Ackerley (2006) reveal
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Fattah Nazem The research instrumen
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Fattah Nazem intellectual capital m
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Fattah Nazem Johnson, M.J. (1986) T
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Andrei Stefan Nestian organization.
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Andrei Stefan Nestian Chaordic syst
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Andrei Stefan Nestian environment,
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Increasing Knowledge Management Mat
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Theodora Ngosi et al. 2.2 Dominatin
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Theodora Ngosi et al. Figure 1: Del
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Theodora Ngosi et al. IT systems, a
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5. Discussion and summary Theodora
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Theodora Ngosi et al. Weill, P., an
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Bongani Ngwenya late adopters respo
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Bongani Ngwenya This paper extends
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Bongani Ngwenya argument, t
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Bongani Ngwenya DiMaggio, P. J., an
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The Quality of Kno
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5.2 5 4.8 4.6 4.4 4.2 4 3.8 Compete
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Corina Pelau et al. In order to imp
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Hierarchy and Tacit Knowledge in <s
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Ulrica Pettersson and James Nyce in
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Ulrica Pettersson and James Nyce mi
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Katja Pook and Campbell Warden time
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Katja Pook and Campbell Warden futu
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5. Commonalities of</strong
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Katja Pook and Campbell Warden <str
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Katja Pook and Campbell Warden Lazl
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Nicolae Al. Pop et al. satisfaction
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Nicolae Al. Pop et al. the<
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Nicolae Al. Pop et al. satisfaction
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Knowledge Cities: A Portuguese Case
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Katia Rodrigues and Eduardo Tomé
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3. The empirical study 3.1 Methodol
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Table 3: Smart cities - application
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4.3 Suggestions to future work Kati
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Anna Romiti and Daria Sarti 2. Orga
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Anna Romiti and Daria Sarti based o
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Anna Romiti and Daria Sarti Governa
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Anna Romiti and Daria Sarti Therefo
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Anna Romiti and Daria Sarti Valkoka
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Kent Rondeau and Terry Wagar planne
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2.1 Study measures Kent Rondeau and
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Kent Rondeau and Terry Wagar contri
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Kent Rondeau and Terry Wagar Our re
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Intellectual Capital and a Firm’s
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Figure 1: Hypothes
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Helena Santos-Rodrigues et al. Norm
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Helena Santos-Rodrigues et al. To s
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Helena Santos-Rodrigues et al. Our
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Factors Influencing the</st
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Thanaletchumi Sathasivam et al. 2.3
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. gro
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. 11.
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Enhancing IC Formation by Evoking H
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Klaus Bruno Schebesch to portray <s
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Klaus Bruno Schebesch 4. Leaning an
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Klaus Bruno Schebesch We argue in f
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Klaus Bruno Schebesch come
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In Search of key F
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Karen Smits et al. contribution, wi
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Karen Smits et al. Table 1: Correla
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Karen Smits et al. staff feel that
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Marta-Christina Suciu et al. This p
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Marta-Christina Suciu et al. <stron
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Marta-Christina Suciu et al. The qu
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Marta-Christina Suciu et al. This t
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Information and Communication Techn
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Jukka Surakka et al. The participan
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Jukka Surakka et al. people. Commun
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Personal Knowledge Management (PKM)
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Marzena Świgoń provide th
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Marzena Świgoń (number and type <
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Marzena Świgoń measure self-perce
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Eduardo Tomé what we consider to b
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Eduardo Tomé IC. The intervention
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Eduardo Tomé In the</stro
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Eduardo Tomé to stress that <stron
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Eleni Magdalini Vasileiadou et al.
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José María Viedma Marti products
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Sustainable competitive advantage T
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The Tobing Knowledge Management Arc
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Paul Lumbantobing et al. user, know
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Paul Lumbantobing et al. people con
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Paul Lumbantobing et al. influence
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Develop KM Strategy Description Dev
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Paul Lumbantobing et al. In <strong
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Yuli Purwanti et al. Figure 1: Imag
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Yuli Purwanti et al. Table below is
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582
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Nargiza Abdullaeva and Campbell War
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Andreea Feraru and Nicoleta Ciucesc
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Roxana Mironescu This could be <str
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Roxana Mironescu Daft, R.L. (2002)
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Paloma Sánchez and Oihana Basilio
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Evaluating Intellectual Capital Usi
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Table 1. CRS input efficiency score
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Stelian Stancu and Anca Domnica Lup
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José Vale et al. However, it is im
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José Vale et al. Pöyhönen, A. an
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