Intellectual Capital Management Book by Dr. Jalil Khavand Kar
books.google.com, Sep 2013
Table of Figures ... more Table of Figures xi
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420
The “Intellectual Capital Management: Global Perspectives on Higher Education, Science and Techno... more The “Intellectual Capital Management: Global Perspectives on Higher Education, Science and Technology” jointly published and accredited by the ISESCO, ISC, UNESCO and IICM.
The book consists of 18 chapters, written by 25 authors; Pages: 360, ISBN: 978-964-196-194-9.
Edited By Jalil Khavand Kar, Zanjan Science & Tecnology Park -IASBS; Author Contributors: Pierre-Marie Fayard, University Business School of Poitiers, France; Alsones Balestrin,University of Vale do Rio dos Sinos - Unisinos, Brazil; George Chiladze,Samtskhe-Javakheti State University, Georgia; Kabiru Isa Dandago,University Utara Malaysia, Malaysia; Binta Kabir Isa, BayeroUniversity, Nigeria; Hiroko Kawamorita,Ondokuz Mayis University, Turkey; Shafqat Farooq, AMAgriCon (SMC-Private ) Limited, Pakistan; Judit Matyas, Universityof Pecs, Hungary; Kavoos Mohannak,Queensland University of Technology, Australia; Cihan Varol, Sam Houston State University, USA; Mujtaba M. Momin, Prince Salman Bin Abdul Aziz University, Saudi Arabia; Balazs Kotosz, University of Szeged, Hungary; Rolla Krishna Priya, Dr.Babasaheb Ambedkar Marathwada University, India; Eka Gegeshidze, The University of Georgia, Georgia; Agha Syed Ayub ShahBukhari, Pakistan Higher Education Commission, Pakistan; Aidin Salamzadeh, Universityof Tehran, Iran; Ramat Titilayo Salman,University of Ilorin, Nigeria; Ștefan Antonio SANDU, TheMihail Kogălniceanu University,Iasi, Romania; Asaf Varol, Firat University, Turkey; Sana Ahmed, NUST BusinessSchool, Pakistan; Binta Kabir Isa, Bayero University, Nigeria; Syed MuhammadTayyab Shah, COMSATS,Pakistan; Saeed Moghadam, University of Tehran, Iran; JawairyaBukhari, Universityof Peshawar, Pakistan; Ifor Ffowcs-Williams, Cluster Navigators Ltd., New Zealand
Projects by Dr. Jalil Khavand Kar
The United Kingdom Science and Technology Parks Survey (UKSTP Survey) is a new survey conducted b... more The United Kingdom Science and Technology Parks Survey (UKSTP Survey) is a new survey conducted by Aston Business School to provide a means to measuring the levels and types of cooperatives and coopetitive innovation activities among small and medium sized businesses located in Science and Technology Parks in the United Kingdom. A detailed understanding of on-site companies’ perceptions and innovation driven plans will be valuable to the Government, national and regional policy makers, businesses, and other stakeholders in helping to guide regional development policies and support SMEs' growth in all parts of the United Kingdom.
If you require any further information about this study or have queries regarding your participation, please do not hesitate to contact us at ([email protected]).
The project website: https://www.ukstpsurvey.co.uk/
The United Kingdom Science and Technology Parks Complete Database (UKSTPC Database) is a new data... more The United Kingdom Science and Technology Parks Complete Database (UKSTPC Database) is a new database of company information from around the United Kingdom. The UKSTPC database contains information on over 6000 companies located in science parks, technology parks, research parks, innovation parks, incubators, innovation centres and accelerators around the United Kingdom.
Contributors: Pierre-Marie Fayard, University Business School of Poitiers, France; Alsones Balest... more Contributors: Pierre-Marie Fayard, University Business School of Poitiers, France; Alsones Balestrin,University of Vale do Rio dos Sinos - Unisinos, Brazil; George Chiladze,Samtskhe-Javakheti State University, Georgia; Kabiru Isa Dandago,University Utara Malaysia, Malaysia; Binta Kabir Isa, BayeroUniversity, Nigeria; Hiroko Kawamorita,Ondokuz Mayis University, Turkey; Shafqat Farooq, AMAgriCon (SMC-Private ) Limited, Pakistan; Judit Matyas, Universityof Pecs, Hungary; Kavoos Mohannak,Queensland University of Technology, Australia; Cihan Varol, Sam Houston State University, USA; Mujtaba M. Momin, Prince Salman Bin Abdul Aziz University, Saudi Arabia; Balazs Kotosz, University of Szeged, Hungary; Rolla Krishna Priya, Dr.Babasaheb Ambedkar Marathwada University, India; Eka Gegeshidze, The University of Georgia, Georgia; Agha Syed Ayub ShahBukhari, Pakistan Higher Education Commission, Pakistan; Aidin Salamzadeh, Universityof Tehran, Iran; Ramat Titilayo Salman,University of Ilorin, Nigeria; Ștefan Antonio SANDU, TheMihail Kogălniceanu University,Iasi, Romania; Asaf Varol, Firat University, Turkey; Sana Ahmed, NUST BusinessSchool, Pakistan; Binta Kabir Isa, Bayero University, Nigeria; Syed MuhammadTayyab Shah, COMSATS,Pakistan; Saeed Moghadam, University of Tehran, Iran; JawairyaBukhari, Universityof Peshawar, Pakistan; Ifor Ffowcs-Williams, Cluster Navigators Ltd., New Zealand
Other Published Books by Dr. Jalil Khavand Kar
Contents
Table of Figures ... more Contents
Table of Figures xi
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Towards a phenomenology of the new business world 9
Businesses of the post-industrial world 15
Doing Business in the Knowledge-Based Economy 17
The Service-oriented economy 20
Mapping the future: higher education and business technology in Iran 21
Chapter Two: Entrepreneurship policies and dynamics of innovation and technology systems 25
A conceptual framework for entrepreneurship 26
Technological entrepreneurship in Iran 36
Chapter Three: Writing a business plan: Step-by-Step planning 41
The Basics of Writing a business plan 42
The Objectivity and Subjectivity of a business idea 43
The Principles of Writing a business plan 45
Why Business Growth Strategies Matter 46
One Page Business Plan 49
The Outline of a business plan 50
Writing an executive summary 51
Business model and philosophy 52
Market analysis: Macro and micro environmental analysis 58
Human resource statement 61
Operational plan 66
Financial plan 68
Visualization Techniques 72
Chapter Four: How to become an incubatee 84
Business incubation: what it is 88
The state of the art of Business Incubation in Iran 90
From Science Parks to Innovation Districts and High-technology Corridors 93
Science and research cities and parks in Iran 97
Incubators and Accelerators in Iran 109
University-based Entrepreneurship Centers in Iran 128
What business to start: Onsite firms in Iranian science parks and incubators 144
Chapter Five: Get help and support for your business 158
Business Support Institutions in Iran 163
Glossary of Terms 236
References 239
Index
Table of Figures ... more Table of Figures xi
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420
Papers by Dr. Jalil Khavand Kar
Nowadays, Outsourcing relationship in the area of information technology for local organizations ... more Nowadays, Outsourcing relationship in the area of information technology for local organizations is not an option, but a necessity strategy. By outsourcing, organizations can focus on core functions, decrease their operational costs and technology risk, and to use external sources to achieve the organizational objectives. In this research, local organizations in Zanjan province which have outsourcing experience in the area of information technology, were selected as statistical population, to study the effect of knowledge sharing based on outsourcing with regards to contingency approach. Findings of this research showed that knowledge sharing with regards to situational variables, leads to influence success of IT outsourcing. To put it in other words, relationship between knowledge sharing as independent variable and success of IT outsourcing as a dependent variable, is influenced by partnership and organizational capabilities. Therefore, IT outsourcing is a successful strategy if p...
The United Kingdom Science and Technology Parks Complete Database (UKSTPC Database) is a new data... more The United Kingdom Science and Technology Parks Complete Database (UKSTPC Database) is a new database of company information from around the United Kingdom. The UKSTPC database contains information on over 6000 companies located in science parks, technology parks, research parks, innovation parks, incubators, innovation centres and accelerators around the United Kingdom.
The United Kingdom Science and Technology Parks Survey (UKSTP Survey) is a new survey conducted b... more The United Kingdom Science and Technology Parks Survey (UKSTP Survey) is a new survey conducted by Aston Business School to provide a means to measuring the levels and types of cooperatives and coopetitive innovation activities among small and medium sized businesses located in Science and Technology Parks in the United Kingdom. A detailed understanding of on-site companies’ perceptions and innovation driven plans will be valuable to the Government, national and regional policy makers, businesses, and other stakeholders in helping to guide regional development policies and support SMEs' growth in all parts of the United Kingdom. If you require any further information about this study or have queries regarding your participation, please do not hesitate to contact us at ([email protected]). The project website: https://www.ukstpsurvey.co.uk/
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Intellectual Capital Management Book by Dr. Jalil Khavand Kar
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420
The book consists of 18 chapters, written by 25 authors; Pages: 360, ISBN: 978-964-196-194-9.
Edited By Jalil Khavand Kar, Zanjan Science & Tecnology Park -IASBS; Author Contributors: Pierre-Marie Fayard, University Business School of Poitiers, France; Alsones Balestrin,University of Vale do Rio dos Sinos - Unisinos, Brazil; George Chiladze,Samtskhe-Javakheti State University, Georgia; Kabiru Isa Dandago,University Utara Malaysia, Malaysia; Binta Kabir Isa, BayeroUniversity, Nigeria; Hiroko Kawamorita,Ondokuz Mayis University, Turkey; Shafqat Farooq, AMAgriCon (SMC-Private ) Limited, Pakistan; Judit Matyas, Universityof Pecs, Hungary; Kavoos Mohannak,Queensland University of Technology, Australia; Cihan Varol, Sam Houston State University, USA; Mujtaba M. Momin, Prince Salman Bin Abdul Aziz University, Saudi Arabia; Balazs Kotosz, University of Szeged, Hungary; Rolla Krishna Priya, Dr.Babasaheb Ambedkar Marathwada University, India; Eka Gegeshidze, The University of Georgia, Georgia; Agha Syed Ayub ShahBukhari, Pakistan Higher Education Commission, Pakistan; Aidin Salamzadeh, Universityof Tehran, Iran; Ramat Titilayo Salman,University of Ilorin, Nigeria; Ștefan Antonio SANDU, TheMihail Kogălniceanu University,Iasi, Romania; Asaf Varol, Firat University, Turkey; Sana Ahmed, NUST BusinessSchool, Pakistan; Binta Kabir Isa, Bayero University, Nigeria; Syed MuhammadTayyab Shah, COMSATS,Pakistan; Saeed Moghadam, University of Tehran, Iran; JawairyaBukhari, Universityof Peshawar, Pakistan; Ifor Ffowcs-Williams, Cluster Navigators Ltd., New Zealand
Projects by Dr. Jalil Khavand Kar
If you require any further information about this study or have queries regarding your participation, please do not hesitate to contact us at ([email protected]).
The project website: https://www.ukstpsurvey.co.uk/
Other Published Books by Dr. Jalil Khavand Kar
Table of Figures xi
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Towards a phenomenology of the new business world 9
Businesses of the post-industrial world 15
Doing Business in the Knowledge-Based Economy 17
The Service-oriented economy 20
Mapping the future: higher education and business technology in Iran 21
Chapter Two: Entrepreneurship policies and dynamics of innovation and technology systems 25
A conceptual framework for entrepreneurship 26
Technological entrepreneurship in Iran 36
Chapter Three: Writing a business plan: Step-by-Step planning 41
The Basics of Writing a business plan 42
The Objectivity and Subjectivity of a business idea 43
The Principles of Writing a business plan 45
Why Business Growth Strategies Matter 46
One Page Business Plan 49
The Outline of a business plan 50
Writing an executive summary 51
Business model and philosophy 52
Market analysis: Macro and micro environmental analysis 58
Human resource statement 61
Operational plan 66
Financial plan 68
Visualization Techniques 72
Chapter Four: How to become an incubatee 84
Business incubation: what it is 88
The state of the art of Business Incubation in Iran 90
From Science Parks to Innovation Districts and High-technology Corridors 93
Science and research cities and parks in Iran 97
Incubators and Accelerators in Iran 109
University-based Entrepreneurship Centers in Iran 128
What business to start: Onsite firms in Iranian science parks and incubators 144
Chapter Five: Get help and support for your business 158
Business Support Institutions in Iran 163
Glossary of Terms 236
References 239
Index
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420
Papers by Dr. Jalil Khavand Kar
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420
The book consists of 18 chapters, written by 25 authors; Pages: 360, ISBN: 978-964-196-194-9.
Edited By Jalil Khavand Kar, Zanjan Science & Tecnology Park -IASBS; Author Contributors: Pierre-Marie Fayard, University Business School of Poitiers, France; Alsones Balestrin,University of Vale do Rio dos Sinos - Unisinos, Brazil; George Chiladze,Samtskhe-Javakheti State University, Georgia; Kabiru Isa Dandago,University Utara Malaysia, Malaysia; Binta Kabir Isa, BayeroUniversity, Nigeria; Hiroko Kawamorita,Ondokuz Mayis University, Turkey; Shafqat Farooq, AMAgriCon (SMC-Private ) Limited, Pakistan; Judit Matyas, Universityof Pecs, Hungary; Kavoos Mohannak,Queensland University of Technology, Australia; Cihan Varol, Sam Houston State University, USA; Mujtaba M. Momin, Prince Salman Bin Abdul Aziz University, Saudi Arabia; Balazs Kotosz, University of Szeged, Hungary; Rolla Krishna Priya, Dr.Babasaheb Ambedkar Marathwada University, India; Eka Gegeshidze, The University of Georgia, Georgia; Agha Syed Ayub ShahBukhari, Pakistan Higher Education Commission, Pakistan; Aidin Salamzadeh, Universityof Tehran, Iran; Ramat Titilayo Salman,University of Ilorin, Nigeria; Ștefan Antonio SANDU, TheMihail Kogălniceanu University,Iasi, Romania; Asaf Varol, Firat University, Turkey; Sana Ahmed, NUST BusinessSchool, Pakistan; Binta Kabir Isa, Bayero University, Nigeria; Syed MuhammadTayyab Shah, COMSATS,Pakistan; Saeed Moghadam, University of Tehran, Iran; JawairyaBukhari, Universityof Peshawar, Pakistan; Ifor Ffowcs-Williams, Cluster Navigators Ltd., New Zealand
If you require any further information about this study or have queries regarding your participation, please do not hesitate to contact us at ([email protected]).
The project website: https://www.ukstpsurvey.co.uk/
Table of Figures xi
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Towards a phenomenology of the new business world 9
Businesses of the post-industrial world 15
Doing Business in the Knowledge-Based Economy 17
The Service-oriented economy 20
Mapping the future: higher education and business technology in Iran 21
Chapter Two: Entrepreneurship policies and dynamics of innovation and technology systems 25
A conceptual framework for entrepreneurship 26
Technological entrepreneurship in Iran 36
Chapter Three: Writing a business plan: Step-by-Step planning 41
The Basics of Writing a business plan 42
The Objectivity and Subjectivity of a business idea 43
The Principles of Writing a business plan 45
Why Business Growth Strategies Matter 46
One Page Business Plan 49
The Outline of a business plan 50
Writing an executive summary 51
Business model and philosophy 52
Market analysis: Macro and micro environmental analysis 58
Human resource statement 61
Operational plan 66
Financial plan 68
Visualization Techniques 72
Chapter Four: How to become an incubatee 84
Business incubation: what it is 88
The state of the art of Business Incubation in Iran 90
From Science Parks to Innovation Districts and High-technology Corridors 93
Science and research cities and parks in Iran 97
Incubators and Accelerators in Iran 109
University-based Entrepreneurship Centers in Iran 128
What business to start: Onsite firms in Iranian science parks and incubators 144
Chapter Five: Get help and support for your business 158
Business Support Institutions in Iran 163
Glossary of Terms 236
References 239
Index
Lists of Tables xii
Foreword xv
Preface xvii
Chapter One: Intellectual Capital: An Introduction 1
Knowledge: What is it and How is it? 14
Towards a phenomenology of the Knowledge Economy 22
New Forms of Organisational Resources 29
Intangible Assets 31
Intellectual Capital 45
Human Capital 63
Structural Capital 65
Information and Knowledge Assets 67
Conclusion 72
Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition 83
Knowledge Acquisition Vs. Knowledge Creation 90
Knowledge Management 95
Knowledge Management and Intellectual Capital Management 100
Knowledge Management: Human Capital 104
Knowledge Management: Organisational and Structural Capital 106
Knowledge Management: Relational and Social Capital 110
Organisational Culture 113
Organisational Culture and Human Capital 115
Organisational Culture and Structural Capital 118
Management of Organisational Learning 121
Organisational Learning and Intellectual Capital 127
Management of Organisational Capabilities 129
Organisational Capabilities and Intellectual Capital 131
Management of Collaborative and Coopetitive Relationships 133
Interorganisational partnership and Intellectual Capital 136
Conclusion 138
Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement 148
Accounting for Tangible Assets 153
Accounting for Intangible Assets 159
Intellectual Capital Measurement: An Overview 173
Intellectual Capital Measurement: Descriptive Models 175
The Market Capitalisation (MC) Models 178
Tobin’s q 179
Invisible Balance Sheet 181
Market-to-Book Ratio 182
KNOWCORP 184
The Direct Intellectual Capital (DIC) Models 188
Human Resource Costing & Accounting (HRCA) 189
HR Statement 191
Citation-Weighted Patents 193
Technology Broker 196
Accounting for the Future (AFTF) 198
Inclusive Valuation Methodology (IVM) 200
Total Value Creation (TVC) 204
Intellectual Asset Valuation 207
The Value Explorer 209
FiMIAM 212
The Return on Assets (ROA) Models 213
Economic Value Added (EVA) 214
Calculated Intangible Value (CIV) 218
Value Added Intellectual Coefficient (VAIC) 220
Knowledge Capital Earnings 223
The Scorecard (SC) Models 225
Balanced Score Card 226
Holistic Accounts 230
Skandia Navigator 233
Intangible Asset Monitor 238
IC-Index 240
Value Creation Index (VCI) 243
Knowledge Audit Cycle 244
Value Chain Scoreboard 246
Knowledge Assets and Intellectual Capital Framework (OECD) 248
IC Rating 250
Dynamic Valuation of Intellectual Capital (IC-dVAL) 254
Measuring and Accounting Intellectual Capital(MAGIC) 257
Business IQ 258
National Intellectual Capital Index 261
The Visualisation Models (VIS) Models 267
Knowledge Assets Map (KAM) 268
Performance Prism 271
Value+ 274
Strategy Map 275
Value Creation Map 278
Seer Model 280
The Prescriptive Models 281
International Federation of Accountants Guideline 282
Nordika Guideline 284
MERITUM Guideline 285
Italian Guideline 288
Spanish Guideline 291
Danish Guideline 292
German Guideline 295
Japanese Guideline 297
Australian Guideline 298
Austrian Guideline 298
Scottish Guideline 300
Irish Guideline 302
RICARDIS Guideline 304
InCaS Guideline 306
The Knowledge Assets Measurement Models 309
World Bank’s Knowledge Assessment Methodology (KAM) 310
United Nations Economic Commission for Europe (ECE) 312
eEurope National Knowledge Assets Measurement 314
European KM Forum Assessment Model 316
e-Readiness Index 318
Intellectual Capital Tools 319
Celemi`s Tango Tool 320
Bates Gruppen`s Company IQ Measurement System 322
Ericsson’s Cockpit Communicator Tool 324
Conclusion 326
Chapter Four: Intellectual Capital: An Analytical Bibliography 329
Chapter Five: Intellectual Capital: Glossary of Terms 361
Appendices 393
References 400
Index 420