Proceedings of the 3rd European Conference on Intellectual Capital

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Paper Title Author(s) Page No. The More Satisfaction, <strong>the</strong> Best Productivity: Examining <strong>the</strong> Relationship Between Social Capital and job Satisfaction Among Staff at an Iranian Company Measure <strong>the</strong> Unmeasurable? Intangible Assets as <strong>the</strong> Major Strategic Keys <strong>of</strong> Enterprises: Their Contribution, Difficulties and Proposals for Reliable Financial Statements Integrating Intellectual Capital and Sustainability Management: Perspectives for <strong>the</strong> Internal Management and External Reporting in Small and Medium Sized Enterprises The Investment in Human Capital Development in Public Administration in Latvia Summary on Intellectual Capital Value Added (VAIC) and Calculated Intangible Value (CIV) all Over <strong>the</strong> World: Lessons to be Learnt A Multi-Stakeholder Perspective on <strong>the</strong> Value Relevance <strong>of</strong>, Human Capital; Practice <strong>of</strong> Human Capital Accounting and Human Capital Disclosure: A Review <strong>of</strong> Existing Literature iv Korosh Gholami, Behjat Yazdkhasti, Rasool Rabbani and Abdoulbaghi Roushani Emmanouil Gkinoglou Kai Mertins and Ronald Orth Maria Simonova Nellija Titova Krishanthi Ganga Vithana, Riham Rizk and Amir Michael Non-Academic Papers 563 The Beehive: A Practitioner’s Metaphor for Knowledge Markets Philippe Leliaert The Tobing Knowledge Management Architecture Paul Lumbantobing, Nelson Rikardo Pasaribu and Juli Purwanti Harmonization Process Between Individual Performance Appraisal and Business Unit Performance Appraisal Without Decreasing Employee Engagement Yuli Purwanti, Nelson Rikardo Pasaribu and Paul Lumbantobing Work-in-Progress Papers 583 Theoretical and Practical Aspects <strong>of</strong> Implementation <strong>of</strong> Intellectual Capital Approaches for Sustainable Economic Development Diagnostic Analysis <strong>of</strong> Human Capital in <strong>the</strong> University - <strong>the</strong> Premise <strong>of</strong> Organizational Development The Contribution <strong>of</strong> <strong>the</strong> Organizational Culture for <strong>the</strong> Development <strong>of</strong> Human Capital in Non-Pr<strong>of</strong>it System Building an IC Based Model for <strong>the</strong> Evaluation <strong>of</strong> <strong>the</strong> Innovation Capacity <strong>of</strong> KIBS Evaluating Intellectual Capital Using DEA Envelopment Techniques Nargiza Abdullaeva and Campbell Warden Andreea Feraru and Nicoleta Ciucescu Roxana Mironescu Paloma Sánchez and Oihana Basilio Stelian Stancu and Anca Domnica Lupu Intellectual Capital in a Seaport Context José Vale, João Ribeiro and Manuel Branco 509 514 527 537 543 555 565 566 577 585 591 597 601 604 609
Preface These proceedings represent <strong>the</strong> work <strong>of</strong> presenters at <strong>the</strong> <strong>3rd</strong> <strong>European</strong> <strong>Conference</strong> on Intellectual Capital (ECIC 2011). The <strong>Conference</strong> is hosted this year by <strong>the</strong> University <strong>of</strong> Nicosia in Cyprus. The <strong>Conference</strong> Chair is Ge<strong>of</strong>f Turner from <strong>the</strong> University <strong>of</strong> Nicosia and <strong>the</strong> Programme Chair is Clemente Minonne from <strong>the</strong> School <strong>of</strong> Management and Law, Zurich University <strong>of</strong> Applied Sciences, Winterthur, Switzerland. The opening keynote address is given by John Girard from Minot State University in <strong>the</strong> USA. John will address <strong>the</strong> question Social Knowledge: Are we ready for <strong>the</strong> future? The second day <strong>of</strong> <strong>the</strong> conference will be opened by Ludo Pyis from AREOPA in Belgium who will consider Intellectual Capital Accounting: how to measure <strong>the</strong> unmeasurable. We also look forward to a Knowledge Cafe on <strong>the</strong> topic <strong>of</strong> What intellectual capital ideas and developments do you expect to live and see? facilitated by Helen Paige from The Paige Group, South Australia. A primary aim <strong>of</strong> this conference is to contribute to <strong>the</strong> fur<strong>the</strong>r advancement <strong>of</strong> intellectual capital <strong>the</strong>ory and practice. The conference provides a platform for presenting findings and ideas for <strong>the</strong> intellectual capital community and associated fields. The range <strong>of</strong> people, issues, and <strong>the</strong> mix <strong>of</strong> approaches followed will ensure an interesting two days. 144 abstracts were received for this conference. After <strong>the</strong> double blind, peer review process <strong>the</strong>re are 53 academic papers, 7 PhD papers, 7 work-in-progress papers and 3 non-academic contributions published in <strong>the</strong>se <strong>Conference</strong> <strong>Proceedings</strong>. These papers represent truly global research from some 28 different countries, including Australia, Barbados, Belgium, Canada, Cyprus, Czech Republic, Finland, Germany, Greece, Hungary, Iran, Indonesia, Ireland, Italy, Latvia, Malaysia, Poland, Portugal, Romania, Russia, South Africa, Spain, Sweden, The Ne<strong>the</strong>rlands, United Arab Emirates, United Kingdom, USA and Zimbabwe. We hope that you have an enjoyable conference. Ge<strong>of</strong>f Turner, Univeristy <strong>of</strong> Nicosia, Cyprus <strong>Conference</strong> Chair and Clemente Minonne, Zurich University <strong>of</strong> Applied Sciences, Winterthur, Switzerland Programme Chair April 2011 v
Page 1 and 2: Proceedings <stron
Page 3 and 4: Contents Paper Title Author(s) Page
Page 5: Paper Title Author(s) Page No. Hier
Page 9 and 10: educating through ‘hands on’ co
Page 11 and 12: Ibrahim Elbeltagi is a Senior lectu
Page 13 and 14: Theodora Ngosi has a PhD in Compute
Page 15: José Vale is an invited assistant
Page 19 and 20: Social Knowledge: Are you Ready? 1
Page 21 and 22: John Girard don’t know.” (Benne
Page 23 and 24: John Girard The real question becom
Page 25 and 26: John Girard our belief that many le
Page 27 and 28: John Girard organizations to gain k
Page 29 and 30: Intellectual Capital Accounting - H
Page 31: Academic Research Papers 15
Page 34 and 35: Khodayar Abili and Mahyar Abili The
Page 36 and 37: Khodayar Abili and Mahyar Abili Nah
Page 38 and 39: Khodayar Abili and Mahyar Abili Tim
Page 40 and 41: Knowledge Transfer in Romanian Univ
Page 42 and 43: Simona Agoston et al. Table 1: Know
Page 44 and 45: Simona Agoston et al. homoscedastic
Page 46 and 47: Simona Agoston et al. included in <
Page 48 and 49: A Modeling Approach to Intellectual
Page 50 and 51: Eckhard Ammann (referring to <stron
Page 52 and 53: Eckhard Ammann Figure 2: The IC spa
Page 54 and 55: 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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José María Viedma Marti knowledge
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José María Viedma Marti pr<strong
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José María Viedma Marti All <stro
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ICBS I CBS José María Viedma Mart
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José María Viedma Marti Sullivan,
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2. Balanced scorecard framework Ang
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Angelos Vouldis and Angelica Kokkin
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Unclear benefits of</strong
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Angelos Vouldis and Angelica Kokkin
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9. Discussion and conclusions Angel
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The Global Position of</str
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Piotr Wisniewski safeguarding IC vi
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Piotr Wisniewski Figure 2: Ten larg
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Piotr Wisniewski suspected
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Piotr Wisniewski 2) Slow growth in
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Piotr Wisniewski US 3.8 3.8 3.9 4.3
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498
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500
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2. Hypothesis deve
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3.2 Control variables Deborah Brans
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Deborah Branswijck and Patricia Eve
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Deborah Branswijck and Patricia Eve
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Korosh Gholami et al. Durkheim beli
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Korosh Gholami et al. The effect <s
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Measure the Unmeas
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Knowledge Capital 5. Efforts for de
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Exclusive use of L
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Emmanouil Gkinoglou from th
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Project Assets Need for synergies Q
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Table 5: Sustainability checklist E
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Emmanouil Gkinoglou The next challe
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Kai Mertins and Ronald Orth generat
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Kai Mertins and Ronald Orth Never<s
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Kai Mertins and Ronald Orth <strong
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Ad 2 Structure of
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Kai Mertins and Ronald Orth Hauff,
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Maria Simonova “Concept o
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Maria Simonova The concept regardin
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Maria Simonova Becker, G. S. (1983)
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2. The aim of appl
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Nellija Titova W+I+DP+D+T+M+R (equa
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Nellija Titova performing better. I
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5. Conclusions and furthe</
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Nellija Titova Annex 2: Summary on
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Meaning in the tab
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Krishanthi Ganga Vithana et al. for
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Krishanthi Ganga Vithana et al. sti
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5. Conclusion Krishanthi Ganga Vith
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562
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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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584
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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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