Proceedings of the 12th European Conference on Knowledge ...

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Camilo Augusto Sequeira and Eloi Fernández y Fernández This procedure, with which we agree, helps us to understand <strong>the</strong> terms evaluation and valuation. We make one caveat: when we refer to valuation we follow strictly <strong>the</strong> concept adopted in finance (Koller, 2005), i.e., Financial Valuation. So we will reserve <strong>the</strong> word evaluation for <strong>the</strong> o<strong>the</strong>r cases: Value measurement, Value assessment, and Measurement as described above. Also according to Andriessen (2004, p. 11) <strong>the</strong> concept <strong>of</strong> value is defined as follows: “The degree <strong>of</strong> usefulness or desirability <strong>of</strong> something, especially in comparison with o<strong>the</strong>r things.” Andriessen uses <strong>the</strong> term usefulness to emphasize <strong>the</strong> utilitarian purpose <strong>of</strong> valuation. But he adds <strong>the</strong> term desirability to complement <strong>the</strong> concept <strong>of</strong> value, arguing that a product or service may have value simply by being beautiful, pleasant, or by having o<strong>the</strong>r characteristics that appeal to stakeholders’ desires. If we can translate value into an observable phenomenon and if we use money as a measure <strong>of</strong> value, <strong>the</strong>n we will be moving towards its valuation. If money is not used for purposes <strong>of</strong> measurement, <strong>the</strong>n we must have o<strong>the</strong>r criteria or yardsticks to make such assessment. According to Andriessen, we cannot always translate value into observable phenomena and, <strong>the</strong>refore, some assessments are personal. 4. An Overview <strong>of</strong> <strong>the</strong> method As stated earlier, <strong>the</strong> assessment phase, which will be described below, is fundamental for <strong>the</strong> process <strong>of</strong> valuation <strong>of</strong> identified assets to be adequately performed. The method was designed and specified by creating a simulator in Excel, complemented by a simulator in a web environment. In this way, we ordered <strong>the</strong> steps <strong>the</strong> organization must follow to obtain <strong>the</strong> mapping <strong>of</strong> intangible assets and sources <strong>of</strong> added value. Figure 2 illustrates <strong>the</strong> method in eight steps: Organizational Identity; Contextual position; Value expectations; Value Creation Mapping <strong>of</strong> Intangibles Sources <strong>of</strong> value Valuation and Action Plan, Analyses and Reports These eight steps are grouped into blocks (WP - WorkPackage) where <strong>the</strong> worksheet folders are identified that support <strong>the</strong> application <strong>of</strong> <strong>the</strong> method, for example, 2. Identification; 3. Contexts; and so forth. During <strong>the</strong> first six steps (1 – Organizational Identity, to 6 – Sources <strong>of</strong> value) <strong>the</strong> stages <strong>of</strong> organization appraisal are conducted. This is a qualitative analysis that starts with <strong>the</strong> statement <strong>of</strong> <strong>the</strong> value creation model, and <strong>the</strong>n proceeds through analysis <strong>of</strong> internal and external contexts, identification <strong>of</strong> stakeholders, stakeholder expectations, and critical success factors and actions necessary to meet <strong>the</strong>se expectations. At <strong>the</strong> end <strong>of</strong> this cause-and-effect sequence, <strong>the</strong> Intangible Assets (IAs), necessary to perform <strong>the</strong> actions and attain <strong>the</strong> critical success factors, are identified; <strong>the</strong> goal is to meet stakeholder expectations, always taking into considering <strong>the</strong> organization's value creation model. These stages are supplemented by <strong>the</strong> mapping <strong>of</strong> <strong>the</strong> Sources <strong>of</strong> Added Value (SAV) related to each Intangible Asset, as shown in Figure 3. 910
Figure 2 : Step-by-step method STAKEHOLDER AND STAKEHOLDER EXPECTATIONS UNDERLYING ASSET INTANGIBLE ASSET MANAGEMENT OF PORTFOLIO OF INTANGIBLE ASSETS SOURCES OF ADDED VALUE Camilo Augusto Sequeira and Eloi Fernández y Fernández SAV11 Figure 3: Conceptual Basis Mapping <strong>of</strong> Intangible Assets and Their Sources Stakeholder 1 Stakeholder 2 Stakeholder n Expectation 1 Expectation 2 Expectation n IA1 > > > UA1 SAV1n > > > UA2 UAn IA2 > > > IAn SAV21 > > > SAV2n > > > SAVn1 > > > SAVnn Also during <strong>the</strong> evaluation stages, complementary activities are carried out, including <strong>the</strong> classification <strong>of</strong> intangible assets into three categories: Tactical, Operational and Competitive (TOC). In order to define <strong>the</strong>se categories, a set <strong>of</strong> twenty-seven questions must be answered, which have been 911
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Proceedings <stron
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Contents Title Author(s) Picture <s
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Title Author(s) Picture of<
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Volume Two The Influence of
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The Symbolic Innovation of<
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Biographies of <st
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Jan Pawlowski works as Prof
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in academia. He holds the</
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Biomedical Engineering Research Cen
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Mathematics and Ph
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Thi Hai Hang Nguyen is a lecturer a
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Dan Savescu graduate TCM Faculty, p
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Teaches Business Computing and Stat
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Inocencia Mª Martínez-León and I
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5.2 Measures Inocencia Mª Martíne
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Maurizio Massaro and Roland Bardy p
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Maurizio Massaro and Roland Bardy T
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Maurizio Massaro and Roland Bardy i
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Maurizio Massaro and Roland Bardy T
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Florian Matthes an
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Florian Matthes an
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Florian Matthes an
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Florian Matthes an
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Germany - Towards a Knowledge-Based
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Kai Mertins, Sven Wuscher and Marku
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Sandra Moffett, Ro
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Sandra Moffett, Ro
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Sandra Moffett, Ro
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Sandra Moffett, Ro
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References Sandra Mof</stro
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Syed Moneeb Ali, Mark Woodman and A
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5. Evaluation Syed Moneeb Ali, Mark
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Mohammad Mirkazemi Mood, Farhad Dan
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RI = w k j Mohammad Mirkazemi Mood,
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References Mohammad Mirkazemi Mood,
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Knowledge Mapping Based on EFQM Exc
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Mahmoud Moradi, Mohammad Rahim Rama
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The University Institution’s Impr
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Oliver Moravcik, Dagmar Caganova an
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Figure 9: Researchers at th
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Martina Mullally et al A self-learn
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Martina Mullally et al In t
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Martina Mullally et al contacted, <
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Martina Mullally et al Choo, C. W (
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Fattah Nazem Organizational level
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3. Method of <stro
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Fattah Nazem strengthe</str
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Fattah Nazem Miller, R. (1996). Lea
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Fattah Nazem 1991). Intellectual ca
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Fattah Nazem Table 1: Rotated Compo
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Fattah Nazem Intellectual capital i
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The Knowledge Clinic: Concepts, Met
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Gaby Neumann and Eduardo Tomé capi
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Gaby Neumann and Eduardo Tomé impr
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Gaby Neumann and Eduardo Tomé inst
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A Tenth Anniversary Assessment <str
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Company discussed in Working Knowle
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Gary R Oliver The difficulty with u
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Gary R Oliver accounting precedent
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Gary R Oliver Grant, R. M. (1996).
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Kaspars Osis and Janis Grundspenkis
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Taha Osman, Dhavalkumar Thakker and
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Getting Ready for Knowledge Managem
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Paul Parboteeah, Thomas Jackson and
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Figure 1 Information Management Str
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Knowledge Transfer, Knowledge Shari
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2.2 KBs Dan Paulin and Kaj Suneson
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Dan Paulin and Kaj Suneson Organiz
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Dan Paulin and Kaj Suneson The R&D
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Dan Paulin and Kaj Suneson Paulin,
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Jan Pawlowski and Markus Bick frame
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3.1 Methodology Jan Pawlowski and M
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Jan Pawlowski and Markus Bick aware
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Jan Pawlowski and Markus Bick This
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Jan Pawlowski and Markus Bick Dawes
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Understanding inter-firm networks a
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3.1 Structural properties 3.1.1 Bet
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Meysam Poorkavoos, Yanqing Duan and
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Meysam Poorkavoos, Yanqing Duan and
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Institutional Matrix of</st
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Evgeny Popov, Maxim Vlasov and Anna
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References Evgeny Popov, Maxim Vlas
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Evgeny Popov, Maxim Vlasov and Mari
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Farnaz Rahimi and Mohamad Ebrahim M
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4. Research design Farnaz Rahimi an
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An Intelligent Model to Asses Organ
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Kamaladdin Rahmani Youshanloui et a
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Kamaladdin Rahmani Youshanloui et a
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4. Conclusion Kamaladdin Rahmani Yo
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Risk Analysis for Knowledge Managem
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4. Risk management Lila Rajabion an
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Lila Rajabion and Jafar Zanganeh po
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Lila Rajabion and Jafar Zanganeh D
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Lila Rajabion and Jafar Zanganeh th
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References Lila Rajabion and Jafar
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Anna Maria Costanza Rinaldi state t
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Anna Maria Costanza Rinaldi single
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Anna Maria Costanza Rinaldi With ho
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Figure 3 : Group k - Leathe
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Anna Maria Costanza Rinaldi determi
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Country Strategic Risk and Knowledg
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Eduardo Rodriguez, John Edwards and
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Max Erik Rohde and David Sundaram i
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Max Erik Rohde and David Sundaram
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Max Erik Rohde and David Sundaram S
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Max Erik Rohde and David Sundaram 6
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A Ranking Method for Identification
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Page 290 and 291: Inès Saad K3 (Crucial knowledge)
Page 292 and 293: Josune Sáenz, Nekane Aramburu and
Page 300 and 301: Social Media Mindset and Knowledge
Page 302 and 303: Risto Säntti social media mindset
Page 304 and 305: Risto Säntti 4. The social media m
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Page 308 and 309: Dan Săvescu, Mihaela-Georgia Sima
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Page 328 and 329: 2.1 Web analytics evolution Alexand
Page 330 and 331: Alexander Schneider and Alexander S
Page 336 and 337: Camilo Augusto Sequeira and Eloi Fe
Page 344 and 345: 9. Conclusions Camilo Augusto Seque
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Page 372 and 373: Relevance of Intel
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Universities as Knowledge Creation
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Marta Christina Suciu et al Luintel
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Marta Christina Suciu et al holds a
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Marta Christina Suciu et al propose
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Kaj Suneson and Ilona Heldal Many r
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Kaj Suneson and Ilona Heldal recogn
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Kaj Suneson and Ilona Heldal too ex
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Kaj Suneson and Ilona Heldal In thi
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Infrastructure of
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Natalia Tikhomirova et al global c
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Natalia Tikhomirova et al developm
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Measurement of cus
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Kamila Tislerova and customers, ra<
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Kamila Tislerova as pretty poor (45
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Multi Perspective Framework to Impr
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Choon-Bae Yoo, Igor Hawryszkiewycz
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6.4.1 Content Analysis Choon-Bae Yo
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2. Research objective John T Young
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Figure 2: Exploring and expressing
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John T Young municipal services. Th
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4.1.4 The Customers C John T Young
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6.3 Procedural changes John T Young
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8. The CATWOE Components 8.1 Transf
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John T Young orders could be airfre
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Alexander K. Kofin
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Alexander K. Kofin
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4 : Mobilization of</strong
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Alexander K. Kofin
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Alexander K. Kofin
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1022
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Nadine Amende Figure 1 shows an exa
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Nadine Amende they
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Figure 3: Classification of
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Nadine Amende such as “What are y
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Nadine Amende Davis, F. D. (1986) A
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Evgeny Blagov internal and external
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Evgeny Blagov oriented on t
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Evgeny Blagov (0 - absolutely unimp
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References Evgeny Blagov Arrow, K.J
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Roman Kislov This research looks at
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Roman Kislov role boundary blurring
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Roman Kislov The following methods
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Roman Kislov Lave, J. and Wenger, E
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Tony K. M. Lo and Patrick S.W. Fong
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Type P=A=L P=A, L P, A=L P=L, A P,
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6. Case analysis Tony K. M. Lo and
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Tony K. M. Lo and Patrick S.W. Fong
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KM as a Solution for the</s
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Thi Hai Hang Nguyen et al competiti
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Thi Hai Hang Nguyen et al The varia
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Thi Hai Hang Nguyen et al The resul
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Knowledge Base Development
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2. Literature review 2.1 AC: Theore
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2.3 The inter-relations between SC
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Omid Omidvar Jansen, J. J. P., Van
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Sakura Shimada and that of<
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Sakura Shimada Figure 1: Strategic
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Sakura Shimada broader repercussion
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Sakura Shimada Excousseau, J-L. (20
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Simon Woll The research topic can b
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Simon Woll UI research projects are
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Figure 2: Research design and metho
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1088
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1090
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Chris Blodgett leadership journey t
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Figure 2: Needleman’s Knowledge P
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Chris Blodgett Analysts turn inform
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Figure 8: Cynefin Framework Chris B
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Chris Blodgett IKM Level 1: Inform
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7. Conclusion Chris Blodgett Given
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Stefanie Dannemann However, what wo
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Stefanie Dannemann In modern econom
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2. Research design and methodology
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3.4 KM Applications in IDSC Mohamed
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Mohamed Farid 3.5 Problems with <st
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Mohamed Farid “Enterprise collabo
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Mohamed Farid The design of
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Mohamed Farid For the</stro
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Susan McIntyre and Kate Kaminska re
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Susan McIntyre and Kate Kaminska C
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Susan McIntyre and Kate Kaminska Th
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Susan McIntyre and Kate Kaminska il
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1128
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Óscar Arias Londoño mention that
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5.4 Tacit Knowledge Óscar Arias Lo
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Proposal For A 2.0 Knowledge Manage
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Lillyana María Giraldo Marín et a
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Similarity and Accuracy of<
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Nina Groß et al reporting and cont
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Ravinder Singh Kahlon and Man-Chie
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Figure 3: Non-IT and IT Kiviat Diag
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Appendix B Ravinder Singh Kahlon an
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Pushkal Pandey, Sandra Mof<
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Pushkal Pandey, Sandra Mof<
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José Vásquez Paniagua According t
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José Vásquez Paniagua the
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