VINE: Volume 39 Issue 1
Table of contents - Special Issue: Measuring intangibles and intellectual capital: papers from the 5th International Conference of Intellectual Capital and Knowledge Management
Guest Editors: Kevin J. O'Sullivan
The best returns come from intangible resources: an integrated approach
Camilo Augusto Sequeira, Eloi Fernández y Fernández, Márcia Christina BorgesThe aim of this paper is to propose an integrated model for intangible resources, which will contribute to breaking down the old paradigm, and bring it to managers' attention that…
A learning curve explanatory theory for team learning valuation
Yannis Zorgios, Orestes Vlismas, George VenierisThis study seeks to examine how the quantitative semantics of the learning curve phenomenon can be employed in order to derive monetary information for team learning observed…
Intangible asset contribution to company performance: the “hierarchical assessment index”
Michele Grimaldi, Livio CricelliThis paper aims to define a theoretical model that assesses and measures the intangible asset contribution to company performance. The model keeps in focus the most meaningful…
Designing operative productivity measures in public services
Aki Jääskeläinen, Antti LönnqvistThe aim of this paper is to find out how the productivity of public services can be measured in the operative level of organisations. In particular, the role of different output…
Accounting for intellectual capital: a comparative analysis
Daniel Brännström, Marco GiulianiThe aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is…
Scientometrics and patent bibliometrics in RUL analysis: A new approach to valuation of intangible assets
V. CavallerThis article aims to show the application of scientometrics and patent bibliometrics in remaining useful life (RUL) analysis for evaluating the value of intangible assets.
Intellectual liabilities: lessons from The Decline and Fall of the Roman Empire
Christiaan D. StamIntellectual capital theory and practice predominantly focus on measuring and managing intangible assets. However, if one wants to balance the intellectual capital books, one…