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1 408 Index A Activity based costing (ABC) 274 asset (AA) 298, 303, 304, 306 Austrian Institute of Technology (AIT) 182, 184, 185, 186 Austrian Research Center (ARC) 185, 186, 200, 202, 206 B balanced scorecard (BSC) 95, 96, 97 Bank of International Settlements (BIS) 295 business intelligence (BI) 248 Business Reasoning, Analytics and Intelligence Network (BRAIN) 232, 233, 234, 235, 236, 238, 239, 241, 242, 243, 244, 245, 247, 248 buy-in initiatives 72, 73, 80, 84 buy-ins 64, 65, 68, 69, 70, 72, 73, 74, 75, 76, 77, 79, 80, 83, 84 buy-out initiatives 64, 69, 70, 71, 73, 75, 76, 77, 78, 79, 80, 85 buy-outs 69 C Calculated Intangible Value (CIV) 274 call-center 57 Capability 111 capacity (CC) 298, 303, 304, 306 case study 45, 47, 49, 59, 60, 61, 63 Center for Business Knowledge (CBK) 216, 217, 223 Chemical, Biological, Radiological, Nuclear (CBRN) 157, 163, 164, 166, 167, 169, 170 Chemical Research and Technology Initiative (CRTI) 156, 157, 158, 159, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171, 172, 173, 174, 176 Chief Knowledge Officer (CKO) 49 Cognitive Map 121, 123, 124 Cognitive Sciences 115, 132, Cognitive Type Affinity (NCA) 122 Coherence 126, 129, 130, 132 Communities of Practices (CoPs) 53 company succession 64, 65, 66, 67, 68, 69, 72, 75, 76, 77, 78, 80, 84 Competitive Advantage 90, 111, 311 Competitive Intelligence (CI) 255, 257, 258, 259, 260, 261, 262, 263, 267 Comprehensive Intellectual Capital Model (CICM) 161 computer integrated manufacturing (CIM) 10 Congruity 132, Connective Type (CT) 122 contextual determinants 338, 345, 346, 352, 354 Core Competencies 335 Corporate Curriculum 135, 137, 138, 139, 140, 143, 144, 145, 147, 149, 151, 153, 154 Cost based methods (CM) 299, 305, 306 creative economy 133 D Dashboard 218, 230 database management system (DBMS) 347, 348, 350 decisional modeling 112, 120, 126 decision support systems (DSS) 341, 347 Derivative Corporate Foundation 85 Copyright 2011, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.

2 destructive chaos 140 Direct Intellectual Capital Methods (DIC) 272, 273 Direct methods (DM) 299, 305, 306 dynamic capabilities 9, 10, 21, 45, 46, 87, 88, 89, 90, 91, 98, 111 dynamic characteristic 2 dynamic model 17, 18, 21 E economic-value-added analysis (EVA) 239 empirical illustration 22 empirical research 90 Engineering-Business Reasoning, Analytics and Intelligence Network (E-BRAIN). 232, 235, 236, 238, 239, 241, 242, 244, 245, 247, 248 ERAWATCH 180, 201 European Association of Research Managers and Administrators (EARMA) 187, 188 European Center for the Strategic Management of Universities (ESMU) 187 European Higher Educational (EHEA) 180 European Research Area (ERA) 180 executive information systems (EIS) 341 expert systems (ES) 341, 347, 349, 350, 354 external structure 4, 5, 6 external succession 64, 68, 85 external successor 64, 65, 67, 68, 80 F family succession 64, 68, 80 Financial methods (FM) 299, 305, 306 Financial Risk 296, 303, 304, 305, 308 Financial Valuation of Intangibles 309, 313, 314, 335 five forces framework 90 Framework of Intangible Valuation Areas (FIVA) 232, 233, 248 Full Time Equivalent (FTE) 220 fuzzy concept 1, 12, 15 fuzzy front end 94, 95 G German Aerospace Research Center and Space Agency (DRL) 187 globalization 65 Global Knowledge Survey (GKS) 222 Goodwill (GW) 298, 303, 304, 306 group support systems (GSS) 341 H health services 24 HERO 188 Higher Education Institutions (HEIs) 178, 179, 181, 183, 185, 187, 193, 194, 195 human capital (HC) 2, 5, 7, 8, 12, 15, 16, 17, 18, 21, 24, 25, 28, 32, 33, 35, 37, 43, 50, 62, 66, 67, 68, 92, 95, 97, 98, 100, 101, 105, 106, 109, 111, 255, 258, 298, 303, 304, 306 human resources 24, 92, 96 I imperfectly imitable 90 Income based methods (IM) 299, 305, 306 Industrial Research Institute (IRI) 93, 94, 95 information and communication technologies 47, 59 information economy 133, 152 information society 133 Information Society Technologies (IST) 272 information technology 65 information technology (IT) 219, 222, 223, 227, 254, 255 innovation 87, 89, 93, 103, 104, 105, 106, 107, 110, 111, 133, 136, 137, 140, 141, 142, 143, 144, 145, 147, 149, 151, 153, 154, 155 Innovation and Knowledge Management Institute (INGENIO) 185, 187, 201 innovation capability 88, 93, 94, 95, 98, 102, 103, 105, 106 innovation imperative 87 Innovation Management

3 innovation measurement 88, 93, 94, 95, 96, 97, 105 innovation performance 87, 88, 98, 104, 105, 106, 108 innovation projects 88, 98, 101, 102 innovation system 88 innovation-value path 88, 98, 99, 105, 106 Institutional Autonomy 205 intangible assets (IA) 24, 64, 65, 66, 67, 68, 70, 79, 80, 82, 84 intangible economy 133 intangible resources 88, 90, 91, 92, 93, 96, 97, 98, 100, 101, 110, 111 Intangible Resources 311 intangibles 65, 66, 67, 68, 69, 70, 79, 80, 82, 84, 132,, 294, 295, 296, 297, 298, 299, 300, 301, 302, 303, 304, 305, 306, 307, 308, 309, 313, 314, 316, 318, 324, 326, 328, 330, 331, 333, 335 integrators 1, 2, 3, 8, 9, 10, 11, 12, 14, 16, 17, 18, 21, Intellectual capital dynamics 21 intellectual capital (IC) 1-13, 15-25, 27, 28, 30, 31, 33, 35-41, 43, 44, 45, 46, 47, 48, 49, 52, 55-63, 88, 91, 92, 93, 96, 97, 98, 101, 102, , , , 155, 160, 161, 162, 165, 171, 175, , 207, 211, 227, , 263, , , 287, 288, , 329, 331, 333, , 359 Intellectual Capital Report Act (ICRA) 7, 20 Intellectual Capital Statement (ICR) 178, 180, 181, 182, 183, 184, 185, 186, 187, 196, 197, 198, 199, 206 Intellectual Property (IP) 188, 203 Intellectual Property Rights (IPR) 188 intelligence data base (IDB) 241, 242 interdependence 2, 8, 9, 10, 12, 18, 21, internal structure 4, 5, 6 International Financial Reporting Standards (IFRS) 295, 308 investor market 67 IQ (intelligence quotient) 14, 15 K Key Players 132 knoware tree 6, 21 Know-how (KH) 298, 303, 304, 306 knowhow society 133 Knowledge 49, 50, 52, 55, 56, 62, 63,, 118, 128, 129, 132, knowledge acquisition 44, 45, 46, 52, 54, 57, 58, 59, 63, knowledge assets 22, 23, 24, 25, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 39, 40, 41, 42 knowledge-based management subsystem (KbMS) 347, 350 knowledge-based performance 136, 142 knowledge-based view (KBV) 287 knowledge capital 91 knowledge creation 133, 135, 136, 137, 140, 141, 143, 144, 146, 148, 149, 151, 154 knowledge economy 133, 134, 135, 139, 142, 148, 149, 150, 151, 153, 154 knowledge flow audit 22, 23, 24, 27, 28, 29, 30, 31, 34, 35, 36, 37, 39, 42 knowledge flows 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 41, 42 knowledge flow survey 22, 30, 31, 32, 33, 35, 36, 37, 42 knowledge-intensive firms 43, 44, 57 knowledge management (KM) 43-46, 48, 52, 55-60, 63, , , 170, , , , 265, 267 knowledge management performance index (KMPI) 213, 226, 229 knowledge management support systems (KMSS) 337, 338, 340, 341, 342, 344, 345, 346, 347, 348, 349, 350, 351, 352, 353, 354 knowledge management systems (KMS) 341, 347, 350 knowledge productivity (KP) 133, 134, 135, 136, 137, 140, 142, 143, 144, 145, 146, 147, 148, 149, 151, 152, 154 knowledge sharing 25, 26, 28, 30, 31, 33, 34, 35, 38 knowledge society 133, 134 knowledge transfer 23, 25, 26, 32, 33, 34, 35, 36, 37, 39, 40, 41, 58, 61, 63, knowledge utilization

4 Knowledge Web (KWeb) 216, 217 knowledge-worker productivity 135 KP-enhancer 144, 145, 146, 149 L learning economy 133 learning functions 137, 138, 139, 140, 142, 143, 144, 145, 147, 149, 151 learning society 133 M management information systems (MIS) 341, 359 management support systems (MSS) 337, 341 Market based methods (KM) 299 Market capitalisation methods (MM) 299, 305, 306 Market Capitalization Methods (MCM) 272 measurement system 87, 88, 94, 99, 100, 104, 105, 106 Measurement Systems (MS) 273 MERITUM 272, 291 model base management system (MBMS) 348, 350 Most Admired Knowledge Enterprise (MAKE) 216 N Netout 112, 129, 130 Network Cognitive Affinity (NCA) 120, 122, 123, 125 Network Interactivity Affinity (NIA) 120, 124, 125, 126, 127 Network Semiotic Affinity (NSA) 120, 123, 124, 125 network society 133, 150 neural networks 341 NEUS method 115, 120, 123, 126 non-family succession 64, 68 non-family successors 65, 67 Non-financial methods (NM) 299, 305, 306 O Observatory of the European University (OEU) 189, 191, 193, 194, 202, 206 online analytical processing (OLAP) 341 operational capabilities 9 organizational capability 91 organizational capital 92, 93, 95, 97 organizational structure 2, 10 original corporate foundation 67, 85 P Pablo de Olavide University (UPO) 194 Patent (PA) 298, 303, 304, 306 peace and stability 139, 140, 147 PRISM 272, 289 Production Cognitive Capital (PCC) 112, 115, 117, 119, 120, 122, 123, 125, 126, 129, 130, 131, 132 Productive Cognitive Capital 130 R R&D 158, 160, 162, 163, 173, 176, 187, 188, 189, 202, 257, 275, 285, 288, 289, 290, 315, 317, 326, 330, 332, 334, 335 Recursion Degree (RD) 122, 128 Relational Approach 132, relational capital (RC) 2, 5, 6, 7, 8, 15, 16, 17, 18, 21, 44, 45, 46, 48, 50, 51, 57, 58, 59, 60, 63,, 66, 68, 93, 95, 97, 98, 102, 105, 111, 255, 256, 258, 264, 267 Relational Organization Approach (ROA) 114 Reputation (RE) 298, 303, 304, 306 residual operating income (REOI) 274 Resource 106, 111 resource based accounting (RBA) 274 Resource-Based Theory 311, 312, 324 Resource-Based View 111 Results-based Management Accountability Framework (RMAF) 157, 164, 165, 166, 167, 168, 169, 170, 171, 172 Return on assets methods (RM) 299, 305, 306 Return on Assets Methods (ROA) 272, 274, 299, 316, 318, 321, 322, 323, 325 return on investment (ROI) 212, 223, 246 R&I (Research and Innovation) 115, 126 ROE 316, 318, 322, 323,

5 S science and technology (S&T) 156, 157, 158, 159, 161, 162, 167, 169, 170 Scorecard Methods (SC) 273 Scorecard methods (SM) 299, 305, 306 SECI model 26 Service Level Agreement (SLA) 217 small and medium-sized enterprises (SMEs) 65, 66, 67, 68, 69, 72, 75, 77, 80, 81, 82, 83, 84 social capital 46, 61, 92 Society of Competitive Intelligence Professionals (SCIP) 258, 259, 260, 261, 262, 263, 264, 267 Spanish Research Council (CSIC) 187 stakeholder knoware 6 stakeholders 43, 44, 46, 48, 55, 56, 57, 58, 59 Standard rules (SR) 299, 305, 306 static models 21, Statistical methods (ST) 299, 305, 306 strategic ambiguity 140 strategic confusion 140 strategic disorder 140 strategic distance 140 strategic imbalance 140 Strategic Protection Factor (SPF) 257, 258, 259, 260, 261, 267 structural capital (SC) 2, 5, 6, 7, 8, 15, 16, 17, 18, 21, 24, 25, 28, 31, 33, 34, 35, 43, 46, 50, 66, 68, 92, 93, 98, 101, 102, 105, 111, 255, 258 structural knoware 6 Sustainability 112, 132, synergy 2, 3, 6, 7, 8, 9, 10, 11, 12, 18, 21, systemic risk 295, 297, 300, 301, 302, 303, 304, 305, 307 T tangible assets 1, 2, 6 tangible economy 113, 115 Targeted Socio-Economic Research (TSER) 272, 291 tautology 134 technology value pyramid 94, 95 time variable 1, 2 Trademark (TM) 298, 303, 304, 306 triangulation technique 48 U Uncertainty 132 UNIKNOW 189 University of Madrid (UAM) 194 user interface management system (UIMS) 347, 348, 349, 350 V Valuation Method 308 Value 87, 90, 110, 111 Value-Added Intellectual Coefficient (VAIC) 258 value creation 43, 44, 45, 47, 48, 57, 58, 59 value creation map 97 Value, Rareness, Inimitable, Non-substituible (VRIN) 311 VIMaK 188 vision 9, 10, 11, 12, 21, Z Zachman Framework 340, 346, 347, 352, 355, 357 zero-profit condition

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