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The purpose of this paper is to link two key disciplines in finance and science in a way which is representative of the many challenges in the development of the knowledge economy. However, the valuation of intangibles remains a contentious issue in finance.

In this paper, the financial and economic issues pertaining to the valuation of intellectual capital are evaluated and addressed.

An important aspect of raising capital is the ability to impute a fair value on the asset.

The investigative process involves evaluating and assessing the appropriateness and efficiency of current models and finds them to be inadequate in yielding the true value of intellectual capital employed in knowledge‐intensive firms.

A new methodology for valuation is indeed required, and this value driver valuation processes may produce significantly better understandings of the worth of intellectual capital in the knowledge economy.

This paper evaluates various methods that are currently used and recommends the development of a valuation process for new and evolving technologies.

One of the responses to criticisms of traditional forms of accounting reports for knowledge‐based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims to examine the issue of measuring performance in relation to a major Australian company, The Fosters Brewing Group, where a newly appointed CEO reversed a decline in performance by adopting, among other initiatives, the balanced scorecard approach to management.

The paper takes the form of a case study, applying the theoretical framework of the BSC to a declining business in order to achieve a turnaround.

The paper discusses how a newly appointed CEO of The Fosters Brewing Group reversed a decline in performance by adopting, among other initiatives, the balanced scorecard approach to management.

The BSC is a practical framework to deal with the intangible nature of knowledge, while ensuring that such investments in knowledge and management align with and contribute to their strategic direction.

The paper provides an example of a company using the BSC to deal with the imperative of making investments in knowledge and management skills.

There is a growing body of literature on the limitations of traditional accounting statements that measure tangible, physical assets to capture the current and future value of knowledge. This paper illustrates a framework using the BSC to manage and measure the intangible nature of knowledge.

The investments in intellectual capital by firms in the knowledge economy are a critical driver for growth, profitability and competitiveness. This paper reviews the basic option‐pricing models for pricing financial instruments and evaluates their characteristics in relation to their applicability to intellectual property, focusing on two distinct characteristics, i.e. past decisions that influence future technological options, and the inherent uncertainty over future innovation opportunities. The findings in this study include the discovery and confirmation of certain financial characteristics that are important for the successful implementation of the option‐pricing methodology in high technology financial planning and management. This paper attempts to summarise the current strand of literature pertaining to the use of option pricing in the intellectual capital‐intensive sector by evaluating their strengths and weaknesses, and make recommendations as to how they can be effectively addressed to produce better results in the valuation process.

Production systems occupy geographically dispersed organizations with limited visibility and transparency. Such limitations create operational inefficiencies across the Supply Chain (SC). Recently, researchers have started exploring applications of Digital Twins Technology (DTT) to improve SC operations. In this context, there is a need to provide comprehensive theoretical knowledge and frameworks to help stakeholders understand the adoption of DTT. This study aims to fulfill the research gap by empirically investigating DTT readiness to enable transparency in SC.

A comprehensive literature survey was conducted to develop a theoretical model related to Supply Chain Transparency (SCT) and DTT readiness. Then, a questionnaire was developed based on the proposed theoretical model, and data was collected from Indian manufacturers. The data was analyzed using Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM) to confirm the proposed relationships.

The findings from the study confirmed a positive relationship between DTT implementation and SCT. This study reported that data readiness, perceived values and benefits of DTT, and organizational readiness and leadership support influence DTT readiness and further lead to SCT.

This study contributes to the literature and knowledge by uniquely mapping and validating various interactions between DTT readiness and sustainable SC performance.

This chapter reviews existing literature to discuss the intersection of gender and armed conflict in Kashmir, with a specific focus on social work interventions. It gives an overview of the history of conflict in Kashmir, the various types of violence experienced by women, men, and people who identify as gender non-conforming, and talks about how gendered norms and expectations shape resistance and resilience in Kashmir, as well as the difficulties people face in peacebuilding initiatives. The chapter concludes by highlighting how crucial it is to treat gender issues seriously in social work interventions in Kashmir and how policymakers, practitioners, and academics must strive to support gender equity and peacebuilding in the area.

The main purpose behind this work is to explore the methods already proposed in various literatures to overcome the issues associated with VAr management in a competitive environment. Managing reactive power support service in competitive electricity market environment has become an important constituent of ancillary services. The characteristics of VAr generation/absorption do not allow its transmission over a long distance. The issues associated with the localized nature of reactive power must be considered during the valuation, planning, pricing and allocation of VAr producing/absorbing resources. In this review work, the key issues associated with the reactive support and the techniques used to tackle these issues in various utilities across the globe are been discussed in brief. In the literature, numerous renowned authors propose various methods to manage reactive power with various types of structural and operational scenarios. These methods are also discussed briefly in this paper. The experience with VAr management in some matured electricity market is also discussed in this paper.

Discussion of various issues associated with reactive power management and methods/techniques to overcome these, has been carried out in this paper. The methods were proposed in various literatures related to reactive power management by some of the renowned authors and adopted by various electric utilities.

The review work may be useful for utilities to develop a quick insight on reactive support services to control the voltage profile and also, it may be a useful asset for the researchers working in this area.

The paper is organized with different sections to elaborate the issues and associated methods. This paper is a single piece of work, which addresses reactive power planning, pricing for VAr support, market issues and valuation of VAr utilization.

Investigations of urban public services remain confined to western settings while research on urban public services in non-western cities focuses mainly on the availability and delivery of basic services. Using the case study of Calcutta, this study is an empirical investigation of the evolution, spatial distribution, and changes in spatial patterns of public libraries for the period 1850–1991. It seeks to demonstrate the provision and accessibility to public libraries at the intraurban scale thereby extending research of urban service delivery to a non-western city. Within the context of urban service delivery – who benefits and why, the location of libraries in three time periods are analyzed. The study finds that the urban morphology of the colonial city continues to exert a strong influence on the growth and spatial distribution of public libraries. Empirical evidence suggests that there is no locational bias based on physical accessibility in the distribution of public libraries. No progressive or regressive spatial arrangement based on socioeconomic variables is indicated.