PRISM Library: other useful work

CREDIT RATINGS AND COMPLEMENTARY SOURCES OF CREDIT QUALITY INFORMATION

BASEL COMMITTEE ON BANKING SUPERVISION WORKING PAPERS No. 3 – August 2000 August 2000 BIS File BIS_credit ratings Aug 00.pdf

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The most comprehensive material I have yet seen which covers this subject area. Mike Hall

Information Law in Practice, 2nd edition

Paul Marett May 2002 Ashgate Publishing; Abingdon

Focuses on copyright but also covers patents, trademarks, data protection, privacy, defamation, libel, freedom of information, official secrets, censorship, obscenity, blasphemy and racial hatred. Written by a barrister to explain recent EU legislation in this field in readable language for information professionals. ISBN 0 566 08390 6 [260 pages] Nigel Courtney

The Performance of the IPR System in the New Economy: implications for digital inventions and business methods

Birgitte Andersen May 2002 Birkbeck, University of London File AndersenIP.pdf

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Dr Andersen points out that the rationale for IPR regimes has hardly changed since 1890 and is unsuited to the digital age. Differing national regimes make enforcement difficult so businesses are devising new monopolistic strategems to recoup investment and reduce innovation risk. Taking a social perspective at the national level, Dr Andersen argues that IPR regimes should be weakened. Paper first read at CUBS 23 May and posted here with the express permission of the author (who would welcome feedback). Nigel Courtney

A premium for good governance

Roberto Newell and Gregory Wilson 2002 The McKinsey Quarterly, 2002 Number 3 URL http://www.mckinseyquarterly.com/article_abstract.asp?ar=1205&L2=18&L3=28

By examining 188 companies in emerging markets, the authors tested the link between market valuations and good corporate governance practices (a type of intangible) — and found that investors reward the latter with a 10 to 12 percent boost in the former. Richard Youngman

Accounting gets radical

Thomas A Stewart April 2001 Fortune URL http://www.business2.com/articles/mag/0,1640,11344,FF.html

A useful article on some ways being advocated by which companies could produce more meaningful and more useful information for investors Richard Youngman

Analysing Intellectual Capital Statements

Danish Ministry of Science, Technology and Innovation April 2003 Danish Ministry of Science, Technology and Innovation File Analysing ICS uk 2002.pdf

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This DMSTI publication provides practical support to “Intellectual Capital Statements – the New Guideline” and has also been developed at Copenhagen Business School by an expert team led by Professor Jan Mouritsen (leader of Prism WP6). Jan Mouritsen

Asset Assessment

Kurt Badenhausen October 28, 2002 Forbes File Forbes Asset Assessment doc 10 02.pdf

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This article examines the "Value Creation Index" study carried out by Pamela Cohen Kalafut and Jonathan Low of the Cap Gemini Ernst & Young Center for Business Innovation. Their work assessed the gamut of intangibles for 200 of the largest public U.S. companies, assigning scores to them, taking a look at their various strengths and weaknesses. It did not break the intangibles down by dollar value; it is intended to show how well companies manage them. Richard Youngman

Business and Financial Reporting, Challenges from the New Economy

Wayne S Upton Jr. April 2001 FASB URL http://www.fasb.org/sr_new_economy.pdf

The report examines the idea that financial statements would benefit from more non-financial information, more forward-looking information and more information about intangible assets. Richard Youngman

Calling the accountants to account

Andrew Simms July 3, 2002 The Guardian URL http://www.guardian.co.uk/Archive/Article/0,4273,4453349,00.html

The article is written by the Policy Director of the New Economics Foundation, a UK think tank. It argues that investor confidence will only be restored if the audit provides "a transparent and standard measure of intangibles that is useful to shareholders." Richard Youngman

Getting the Measure of Knowledge

Diane Coyle July 2003 File Coyle_gettingthemeasureofknowledge.PDF

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This paper was written for PRISM's 2003 European Intangibles Summit's conference booklet. It provides an economist's view on the importance of addressing the measurement and statistical problems we are facing in understanding today's economy. Richard Youngman

Grey Matters: CFO's Third Annual Knowledge Capital Scorecard

Andrew Osterland April 1, 2001 CFO Magazine URL http://www.cfo.com/Article?article=2514

Valuing things like patents, R&D, and human capital may not be easy. But with intangible assets now driving corporate performance, assessing the investment in those assets has become crucial, the article argues. Richard Youngman

Human Capital - external reporting framework

Scarbrough, H. 2003 Chartered Institute of Personnel and Development File CIPD_HumanCapital_ExtReportingFramework_2003.pdf

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This framework for developing and reporting Human Capital was prepared in 2003 by a CIPD team led by Professor Harry Scarbrough of Warwick Business School, UK. The reader is advised that this PDF file is 3.5MB. Time should be allowed for a successful download. Tim Hoad

Intangibles - Measurement, Management and Reporting

Lev, B. L. 2001 Brookings Institution

The book provides an assessment of the nature, the importance and the impact of intangibles within today's economy. Useful to corporate managers, investors, accountants and policy-makers, it provides insights on intangibles' relation with the creation of economic value.

Intangibles Revealed

Craig Schneider 29th June 2001 CFO.com URL http://www.cfo.com/printarticle/0,5317,3752,00.html

The article looks at the issue of how much companies might end up paying to determine a fair value for their intangible assets, as required by FASB's new merger rules Richard Youngman

Intellectual Capital Statements - the New Guideline

Danish Ministry of Science, Technology and Innovation April 2003 Danish Ministry of Science, Technology and Innovation File Writing ICS 2002 UK.pdf

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This 2003 revision of the original DMSTI publication reflects 2 years of further development work at Copenhagen Business School led by Professor Jan Mouritsen (leader of Prism WP6). Jan Mouritsen

Intellectual Captial Accounting and Reporting in the Knowledge Economy

Seetharaman, A., bin Zaini Sooria, H. & Saravanan, A. 2002 Journal of Intellectual Capital; Vol 3, No 2, pp128-148; ISSN 14691930

This paper criticises the present financial accounting framework, especially in the US and Europe, as inadequate and failing to communicate the most important assets and resources of today's business, known as intangible assets or intellectual capital. As a result, there is a huge value gap and distortions between a business entity value as reported in the financial statements with the value put by investors on the stock market or even in merger and acquisitions cases. The article looks at the challenges encountered by accounting and where it is heading in the new knowledge economy environment. Clive Holtham

Is fair-value accounting the best way to measure a company?

Tim Reason February 2003 CFO Magazine URL http://www.cfo.com/article/1,5309,8713|0|M|486|,00.html

February’s CFO magazine profiles Bob Herz, the new FASB chair, as a clear supporter of fair value accounting. This lead article makes clear that Herz’s mission is to close the gap between management and investors when it comes to accounting and disclosure. "Our only public-policy mission is good accounting and good disclosure," Herz says.

Measuring the Value of Knowledge

Dr David Skyrme URL http://www.business-intelligence.co.uk/reports/Meas_know/default.asp

This report is for purchase only (GBP495). It provides an in-depth analysis of recent developments in measurement thinking, methods and practical applications. Richard Youngman

New reporting models for business

Institute for Chartered Accountants in England and Wales November 2003 ICAEW URL http://www.icaew.co.uk/index.cfm?AUB=TB2I_59440,MNXI_59440

This consultation paper seeks to stimulate a global debate on whether the current reporting model needs fundamental reform. It has deliberately chosen not to put forward yet another new reporting model, but instead analyses a representative sample of the range of existing models to establish why they have achieved limited success.

OECD work on measuring intangible investment

OECD 1999 URL http://www1.oecd.org/dsti/sti/industry/indcomp/prod/intang.htm

This website contains a good historical background on work done in the area of measuring intangible investment. It contains 15 papers, a useful bibliography and a link to a symposium held in 1999 on measuring and reporting Intellectual capital. The papers were collected with the aim of being useful to "those collecting new data on intangibles and interpreting these data, as well as to those interested in furthering their understanding of intangibles and the role they play in fostering firm growth and competitiveness in contemporary economies." Richard Youngman

Seeing is Believing. A Better Approach to Estimating Knowledge Capital

Lev, B.L 1999 CFO Magazine (February 1999)

The article outlines Lev's Knowlede Scorecard, a methodology by which to estimate the value of knowledge within companies.

Stakeholder analysis of performance values : Intellectual capital in the third sector

Professor James Guthrie, Professor Peter Steane, Dr. Anne Fletcher, & Professor Goran Roos 2002 Paper produced by ANZAM / IFSAM 6th World Congress File Guthrie IFSAM paper.DOC

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This paper reports findings from a research project investigating the perception of performance values of a major non-profit organisation, the Australian Red Cross Blood Service (ARCBS). Performance value includes the both tangible and intangible contributors to an organisation's value base. Richard Youngman

Study on the Measurement of Intangible Assets and Associated Reporting Practices

Universities of Melbourne, Ferrara and New York - Stern April 2003 European Commission File Ferrara-Stern-Melbourne_IntangiblesStudy_Apr03.pdf

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This 300 page document is the report of a study for the EC Enterprise Director General; project No ENTR/01/054. The team of main authors includes several prominent members of the PRISM community. [please note: this pdf file occupies 1.05MB] Nigel Courtney

Study on the Measurement of Intangible Assets and Associated Reporting Practices

Stefano Zambon et al April 2003 European Commission DG-Enterprise URL http://europa.eu.int/comm/enterprise/services/business_services/documents/studies/intangiblesstudy.pdf

The Study provides both a series of reflections on the roles of intangible assets for companies, markets and economic systems, and a "stock take" of the issues and methodologies currently out there. Richard Youngman

The Boundaries of Financial Reporting and how to Extend Them

Lev, Baruch 1996 SEC Symposium Paper

The Intangible Benefits and Costs of Computer Investments: Evidence from the Financial Markets

Brynjolfsson, E., and Yang, S 1997 MIT Sloan School and Stanford Graduate School of Business

THE MAP of Missing Governance- Leadership Transparency & Dynamic Valuation of Intangibles & Networks

Macrae (Chris), Mitchell(Alan), Gordon(William) 2003 Wiley URL http://www.valuetrue.com

Transparency Mathematics is developed around the 5 opposite dynamics to current accounting . These start every audit with the living system principle of detecting emerging relationship conflicts - the direct opposite of transactional accounting's inadvertent compounding of future risk caused by its notions of separability and past performance. By mapping the intangible productivities and demand, dynamic valuation indices can be derived. Today transparency maps explain all the risks and social-economic growth opportunities that are made opaque by the systemic diseases that short-term tampering of making numbers at the expense of trust-flow causes. This work also connects with the future history shifts of networking economies and societies first published as Norman Macrae's 2024 Report in 1984 whilst Deputy Editor of The Economist. Chris Macrae

The Valuation of Intangible Assets. Special report P254

Arthur Andersen & Co, S.C. and The Economist Intelligence Unit 1992

Think of a Number

The Economist May 18th 2002 The Economist

Balanced and up-to-date overview of the arguments and counter-arguments about accountancy and corporate disclosure in general but including how it relates to intangible assets Richard Youngman

Understanding Corporate Value: managing and reporting intellectual capital

Starovic, D. & Marr, B. 2003 Chartered Institute of Management Accountants (CIMA) File

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This CIMA publication has been produced in collaboration with the Centre for Business Performance at Cranfield School of Management Tim Hoad

Valuation of Intangible Assets in Global Operations

Farok Contractor April 2001 Quorum Books

The book outlines methods, benchmarks and techniques for assigning a monetary value to intangible assets. It explores the strategic context for intellectual property valuation in global companies. Richard Youngman

Valuation. Measuring and Managing the Value of Companies

Copeland, T., Koller, T., Murrin, J. 1995 McKinsey & Co, John Wiley, New York

Clark Eustace

Valuing "Intangibles" Is a Tough Job, but It Has to Be Done

Neil Gross August 6, 2001 BusinessWeek URL http://www.businessweek.com/magazine/content/01_32/b3744008.htm

Richard Youngman

Valuing Intangibles

Vance, C. 2001 Institute of Chartered Accountants in England & Wales; ISBN 1 84152 073 X

A discussion paper summarised by Dr Caroline Vance from research undertaken for ICAEW by Paul Ormerod, Jeremy Holland and Helen Lucas Tim Hoad

Who is Measuring Intellectual Capital?

David Skyrme 2001 www.skyrme.com File SkyrmeMeasuringIC.pdf

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Extract from a free, useful newsletter from David Syrme. Nigel Courtney

XBRL.org

URL http://www.XBRL.org

This website offers detailed information about XBRL - an enabling technology that is emerging as the international standard for reporting business information. The XBRL community has a crosslink to the PRISM website so that members may have direct access to the APRA case study by UCC (PRISM case 9.1.3) and all other PRISM outputs and library. Nigel Courtney

Intangible Assets Monitor

K. Sveiby URL http://www.sveiby.com

Ugo Locatelli

INTELLECTUAL CAPITAL Managing and Reporting

A report from the Nordika project October 2001 Nordic Industrial Fund URL http://prosjektweb.nordicinnovation.net/news/ressurser/binaryfile.asp?filID=1165

The report is the main product of Nordika, a project on Intellectual Capital (IC)initiated by the Nordic Industrial Fund. It provides companies with an overview of some of the existing practical "standards" and methodologies by which IC reports are prepared. Reinhold Enqvist

Intellectual Capital Rating

URL http://www.intellectualcapital.se

Intellectual Capital Sweden, the world's first IC rating institute, was co-founded by PRISM Advisory Council member Leif Edvinsson. The IC Rating (TM) methodology employs internal and external interviews to assess a company's IC efficiency (its ability to develop and renew its IC)and the risk that its IC efficiency will decrease. The website provides details and links to firms using the method. Nigel Courtney

Valuing the Invisible: How to Manage Bankruptcies of Knowledge-based Companies

Feb 13-26, 2002 Knowledge@Wharton Newsletter, The Wharton School, University of Pennsylvania URL http://knowledge.wharton.upenn.edu/articles.cfm?catid=1&articleid=513&homepage=yes

Most writings tend to concentrate on the issues surrounding companies as going concerns. However, valuing intangible assets is important in the case of bankruptcy and liquidation Richard Youngman

A conversation with Goran Roos

Jay Chatzkel 2002 Journal of Intellectual Capital File ICS_Article-2002ConversationwithGoranRoos.pdf

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This conversation with Goran Roos explores the interrelation of intellectual capital and strategy in contemporary organizations. The conversation examines how to work with management to rethink strategies and practices to determine and utilize the drivers of intellectual capital growth. Richard Youngman

Competitiveness and the Value of Intangible Assets

P. Buigues, A. Jacquemin and J-F Marchipoint 2000 Cheltenham, Elgar

Richard Youngman

Corning and the craft of innovation

Margaret B.W. Graham, Alec T. Shuldiner 2001 Oxford University Press, New York

This is an invaluable detailed case study over a century, which lays considerable emphasis on IPR and intellectual capital and its evolution. Clive Holtham

Creating Value from your Intangible Assets

UK Department of Trade & Industry; Innovation Unit May 2001 UK Department of Trade & Industry URL http://www.innovation.gov.uk/projects/intangible_assets/index.html

This concise booklet (38pp) offers an elegant step-by-step approach to the management of intangible assets for business success. This approach is derived from the experiences of 50 successful organisations and contributions from a panel of experts and UK professional bodies. Nigel Courtney

Firms putting intellectual property at risk

Elizabeth Judge 17th December 2002 The Times URL http://www.timesonline.co.uk/newspaper/0,,171-516080,00.html?gavalidate

This article highlights the importance of managing intangible assets, in particular protecting intellectual property. It looks at the issue from the perspective of UK SME's. Richard Youngman

In Action: Measuring Intellectual Capital

Patricia Phillips (editor) 2002 ASTD URL http://store.astd.org/product.asp?prodid=1068&deptid=

Retailing at $49.95, this book contains 12 case-studies about a range of companies' (including Skandia, Dow Chemicals, Johnson & Johnson, and Brembo) practical experience of measuring and managing intellectual capital within their organizations. Sergio Caredda

Intellectual Property: partnering for profit

Elton, J., Shah, B. & Voyzey, J. 2002 McKinsey Quarterly, No 4, Technology File McKQ_IP-Partnering4Profit_5Dec02.pdf

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This 5-page paper (published online 5Dec02) makes insightful contributions to 2 debates: on capitalisation of IPR and on 'new theory of the firm'. Numerous examples highlight the neglected value of patents and discoveries and how some firms are 'thinking outside the box' to harvest huge benefits. Nigel Courtney

Invisible Advantage: How Intangibles Are Driving Business Performance

Jonathan Low & Pam Cohen Kalafut 2002 Perseus Publishing

"Invisible Advantage" explores the profound degree to which "intangible assets" are defining corporate value and driving decision making in all areas. The authors identify the 12 "measures that matter" for any business today. Richard Youngman

Juergen Daum's website on new New Economy Management Best Practice

URL http://www.juergendaum.com/

This website's mission is to facilitate greater awareness, use and further development of innovative enterprise management, leadership, business controlling, finance, and IT concepts that support companies and other organizations to become more successful in today’s service and knowledge oriented global economy. Intangible Assets is one such focus. The motive for this initiative is the fact, that the traditional enterprise management and leadership models are failing under today’s economic and social conditions. Its objective is to find better concepts and to develop together with experts and the acting people in leading organizations a new improved management model and more appropriate enterprise and business control tools Richard Youngman

Knowledge Management in Strategic Alliances

Wissel, G. & Odenthal, S. 2002 Arthur D Little / Lufthansa Consulting File KMinStrategicAlliances_Wissell&Odenthal_02.pdf

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This 9-page paper posits that inter-company Partnering initiatives succeed when Knowledge Management practices are institutionalised within the partnership. The arguments, cited data sets and models offer insights into the 'new theory of the firm'. The article was written for Top Consultant magazine and released via zambeasy.com Nigel Courtney

New perspectives on PRISM's Leadership for Value Creation

Leif Edvinsson 2003 File Edvinsson_NewperspectivesonPRISM'sleadership4valuecreation.PDF

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This article was published in PRISM's 2003 European Intangibles Summit booklet. In the face of knowledge becoming the key source of value creation and wealth, it argues that it is time for a quest for a new approach for gaining back the sense of meaning making, based on lateral thinking, rather than just money making. It is a challenge not to be prisoners of vertical thinking, known as bottom line syndrome. Richard Youngman

Relevance Lost. The Rise and Fall of Management Accounting

Johnson, H. Thomas and Robert Kaplan 1987 HBS Press, Boston

Rethinking Discounted Cash Flow

Peter Martin 29 Jan 02 Financial Times

Abstract by Meansbusiness for CUBS - Vol III No 4, Mar 02: "One big chemical company…stopped using discounted cash flow calculations to put a value on technological innovations because its scientists had got too good at 'gaming the system': adjusting the forecasts to produce the present value needed for project approval. In that case excessive optimism merely resulted in new technologies that never quite lived up to their promise. Sometimes it can be much more serious. When company collapses comes out of the blue, the cause is often wishful thinking about future income streams or an underestimate of the future costs of present obligations." Nigel Courtney

The Wealth of Knowledge

Thomas A Stewart 2001 Nicholas Brealey

Stewart's new book provides a sequel to his 1997 "Intellectual Capital". This book updates and extends the theories underlying intellectual capital and focuses on the creation of economic value through the effective leveraging of knowledge assets. Richard Youngman

Valuing Intangible Assets and Corporate Knowledge: Some General Principles

Farok Contractor October 2000 Knowledge and Process Management, Volume 7, No. 4

The article deals with how to value knowledge and intangibles in alliance negotiations. Richard Youngman

VOSTER

URL http://cic.vtt.fi/projects/voster/public.html

The aim of the EU funded VOSTER project is to collect, analyse and synthesize the results from a number of leading European research projects on Virtual Organisation (VO), i.e. geographically distributed, functionally and culturally diverse, dynamic and agile organisational entities linked through ICT. As such, this project interlinks with PRISM WP6 and our collective work on the 'emerging New Theory of the Firm'. Tim Hoad

Weightless Wealth

Daniel Andriessen & Rene Tissen 2000 FT Prentice Hall

The authors, members of KPMG's Knowledge Advisory Services, outline their tool for the identification, valuation and management of an organization's intangible assets. Richard Youngman

You Think Your Company's So Smart? Prove It

Thomas A Stewart April 30, 2001 Fortune URL http://www.business2.com/articles/mag/0,1640,11431,FF.html

The article explains a measurement system, CompanyIQ, which was developed by Norwegian company Bates Gruppen. It outlines how a company's knowledge assets are scored against those of other companies to assist, most particularly, internal management in prioritising change Richard Youngman

An Intellectual Capital Primer

Goran Roos June 2003 File Roos_AnIntellectualCapitalPrimer.PDF

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An abridged version of this paper was published in the 2003 European Intangibles Summit event programme. The paper provides both an introduction to the concept of intellectual capital but also an overview of the current best practice models in use for managing intellectual capital for organizational growth. Richard Youngman

Corporate Longitude: Discover Your True Position in the Knowledge Economy

Leif Edvinsson 2002 Bookhouse Publishing

The book argues that modern corporations habitually calibrate along a single measure: a financial one. The trouble is that this gives only part of the picture, and the other key co-ordinate is missing. A practicable method for measuring corporate longitude - or to put it another way, intellectual capital -is urgently needed. Richard Youngman

E*Know-Net

URL http://www.eu-know.net/frames.htm

The E*Know-Net project ("A European Research arena on Intangibles")was started on September 2001. It is made up by renowned researchers from six different European countries and builds on the results obtained from measuring, managing and reporting intellectual capital by 60 firms in 7 different European countries Richard Youngman

Intangible vs fixed investment in the US economy.

Lev, B. L. 1998 Papers given at the P. D. Leake 1998 Lecture in Accounting, University of Oxford, March 17-19

Intangibles - Measurement & Management

Baruch Lev et al. URL http://www.stern.nyu.edu/~blev/intangibles.html

This link takes you to Baruch Lev's homepage for works and articles in the field of the measurement and management of intangibles Richard Youngman

Intellectual Capital

Edvinsson, Leif and Malone, M. S. 1997 Harper Collins, New York

Clark Eustace

Intellectual Capital

Jay Chatzket 2002 Capstone Publishing; ISBN 1-84112-256-4

A short primer(118pp)on the management of intellectual capital, value capture and metrics. It features case studies and ideas subscribed (inter alia) by Baruch Lev and Leif Edvinsson. Nigel Courtney

Intellectual Capital and the collapse of Enron

Jay Chatzkel 2002 Journal of Intellectual Capital

An abridged version of this paper was published in the 2003 European Intangibles Summit event programme. In this article Jay collated the perspectives of six leaders in the field of intellectual capital on critical issues raised by the phenomena of the Enron collapse. They conclude that Enron’s and similar failures can be attributed to the direct decisions and practices taking place inside the firm and not to the fact that these enterprises used intangible-intensive business models. Richard Youngman

Intellectual Property Securitisation - the Creation of a New Asset Class

Hussain, N. and M. Higdon 1998 PLC

KnowledgeBoard

European KM Forum (EKMF) 2002 knowledgeboard.com URL http://www.knowledgeboard.com

KnowledgeBoard - the online European KM Community - is part of the European KM Forum (EKMF) - a 3 year project to define KM 'Made in Europe'. The site contains industry news, KM events, jobs, up to the minute KM research, and case studies from leading academics and organisations. Join in the KM discussions and Special Interest Groups, attend monthly online workshops with industry speakers, find out who's who in the European KM community and apply for corporate membership of the EKMF. Free registration allows members to access to all the site content and services and receive a fortnightly KM newswire. Send an email to: subscribe@knowledgeboard.com and in the BODY of the message, type: SUBSCRIBE KNOWLEDGEBOARD-NEWSWIRE Nigel Courtney

Measuring and Managing Intangibles - a reading list of 41 books and journal articles

ICAEW Library & Information Service Sept 2002 Institute of Chartered Accountants in England & Wales URL http://www.icaew.co.uk/viewer/index.cfm?AUB=TB2I_36384

a 13-page pdf containing 4 short reading lists prepared for the Faculty of Finance & Management Conference, 18th Sept 2002 Nigel Courtney

R&D and Capital Markets

Lev, B.L 1999 Journal of Applied Corporate Finance (Vol. 11, No. 4, Winter 1999)

R&D Financing by Swords

Lev, B.L. and M. Wu 1999 Paper Given at the 2nd Intangibles Conference at Stern Business School, New York University, May 27-28, 1999

Sources of Productivity Growth in the 21st Century: findings from the OECD Growth Project

Dirk Pilat June 2003 File Pilat_sourcesofpvtygrowth.PDF

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This paper is published in PRISM's 2003 European Intangibles Summit booklet. It provides insights into what is driving OECD economies today. Richard Youngman

Special Report on Formula One Issue

Fitch IBCA 1999

Special Report on Securitisation of Formula 1 Royalties

DCR Duff & Phelps Credit Rating Co. 1999

The capitalisation, amortization and value-relevance of R&D

Lev, B. L., and Sougiannis, T. 1996 Journal of Accounting and Economics (21, 107-138)

The Intellectual Capital Of Nations

Debra M. Amidon 2001 Entovation URL http://www.entovation.com/whatsnew/ic-nations.htm

The article looks at those nations which have been the more progressive in establishing formal, systematic measurement criteria to document and report on a more holistic view on national wealth - one that includes intellectual capital. Richard Youngman

The Use of Intellectual Property as Security for Debt Finance

The Intellectual Property Institute & Arthur Andersen Worldwide S.C. 1998

Unseen Wealth

Margaret Blair and Steven Wallman 2001 URL http://www.brook.edu/es/research/projects/intangibles/tf.htm

It is a useful forerunner to PRISM's work. Brookings convened a Task Force to identify ways in which public policies may be influencing efforts by the private sector to develop better ways to measure, monitor, and invest in intangible assets Richard Youngman

valuebasedmanagement.net

Jaap de Jonge URL http://www.valuebasedmanagement.net

Comprehensive sources on Value Based Management, Corporate Performance Management, Intellectual Capital: articles, magazines, books, communities, trainings, events, thought leaders, best practises, research, links, services, corporate strategy, governmental, methods, solutions Jaap de Jonge