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This paper aims to present the ICRB method, a comprehensive framework for intellectual capital management that has been applied at a knowledge company, BOC IS GmbH (BOC). As nowadays a great variety of diverse conceptions of intellectual capital management and reporting approaches are discussed in both practitioner and academic journals and at conferences, one of the next steps in intellectual capital research could be the comprehensive management of an organisation's intangible assets; opting for a special intellectual capital reporting method will no longer be a first‐choice decision. Together with BOC, this paper seeks to illustrate both a management method and a tool that allows easy and intuitive management and reporting of an organisation's intellectual capital.

By relying on method engineering as well as on the modelling approach, comparable and expressive means for managing and reporting an organisation's intellectual capital will be presented.

The paper depicts the outcome of the application of the ICRB method in the knowledge company BOC for managing and reporting intellectual capital.

The range of the presented application of the ICRB method is limited to BOC's pre‐sale activities and processes.

When applying the ICRB method, managers, employees, external stakeholders, experts and academics can proceed on the question of how to achieve comparable and expressive intellectual capital reports.

The paper aims to go one step further in the research of intellectual capital management and offers a way to unify and compare diverse intellectual capital reporting conceptions.

This study aims to develop an innovative actuator for improving the performance of future aircraft, by adapting the airfoil shape according to the flight conditions. The flap’s camber of a civil regional transportation aircraft’s trailing edge actuated and morphed with the use of shape memory alloys (SMA) actuator technology, instead of the conventional split flap mechanism is studied.

For the flap’s members sizing an efficient methodology is utilised based on finite element (FE) stress analysis combined to analytically formulated design criteria. A mechanical simulation within an FE approach simulated the performance of the moving rib, integrating both aerodynamic loads and SMA phenomenology, implementing Lagouda’s constitutive model. Aim of this numerical simulation is to provide guidelines for further development of the flap. A three-dimensional assembly of the flap is constructed to produce manufacturing drawing and to ensure that during its morphing no interference between the members occurrs. Eventually, the manufactured flap is integrated on a test rig and the experimental characterisations under no and static loads, and dynamic excitation are performed.

Experimental results showed that the rib’s SMA mechanism can adequate function under load providing satisfactory morphing capabilities.

The investigated approach is an internal into the flap mechanism based on the shape memory effect of thin wires. In the developed mechanism, SMA wires are attached to the wing structure, where they function as actuating elements.

The focus of this article is upstream relational capital, the intangible value of a firm's business relations with its suppliers. The paper aims to propose and test a valuation model of an organization's upstream relational capital that incorporates the leveraging impact of IT investments.

A survey was carried out of 159 CEOs in the wireless telecommunication industry.

Evidence suggests that IT and non‐IT factors contribute to explain abnormal return on relational investments.

This exploratory study is based on a single industry and relational capital is valued by CEO using psychometric scales.

This study shows how IT‐related information helps external investors to value a firm's upstream relationship capital and hence assess the impact of interorganizational IT investments on the firm's valuation.

These results militate for more transparency in regard to relational investments and the relational context of the firm in the management discussion section of the annual report.