Man soll etwas so einfach wie möglich machen - aber
Qualitative und quantitative Modelle zur besseren Planung, Gestaltung und Entwicklung der Potenziale und Ressourcen unserer postindustriellen Wirtschaft.
value - the case for measuring and reporting intellectual capital.
The identification, measurement and reporting of
intellectual capital emerged as an important issue at the (Australian)
National Innovation Summit in February 2000. The Government’s major
package on innovation, Backing Australia’s Ability, announced in
early 2001, is based on the recognition that intangible assets are
outstripping traditional assets as drivers of growth. This paper reviews
several internal and external measures of intellectual capital and the
accounting treatment of intangible assets. International experiences and
developments in this area are also considered.
Most other work in this field refers to the so-called Knowledge-based
Economy (sometimes called the New
Economy or Modern
Economy). The framework presented in this
paper explicitly includes the concept of a knowledge-based society because
of the presumed importance of social factors to economic change and the
potential impacts on society of an increasing emphasis on the importance
of knowledge. It is, however, acknowledged that the treatment of knowledge
in society in this framework is most strongly focussed on aspects which
are related to the economy, either as inputs or outcomes.
United States of America
is The U.S. Gross Investment in Intangibles?
This paper argues that the rate of
intangible investment – investment in the development and marketing of
new products – accelerated in the wake of the electronics revolution in
The Traditional Accounting System is
of Little Help in Monitoring and Accounting for Intangibles, and in
Providing useful Information....
This new guideline for intellectual
capital statements is a revised version of the 2000 edition. It is the
result of extensive co-operation between researchers, companies, industry
organisations, consultants and civil servants and has been co-ordinated by
the Danish Ministry of Science, Technology and Innovation.
Danish Ministry of Science, Technology and Innovation
Was ist das Schwerste von allem?
"A new Information Revolution is under way.