Research and Technology Organizations (RTOs) are knowledge-intensive firms. They tend to rely mainly on their employees and their individual competencies (codified or non-codified), the networks and communities they are involved in as well as the structural resources of the organization itself. These resources, mainly of intangible nature, are expected to play an important role on the innovatio...

In this paper1 we first specify the terms and conditions for the commercialization of intangible goods, and namely digital documents, defining a mapping between the commercialization terms of the tangible good (printed information) to the commercialization terms of the intangible good (digital document). The meaning and limits of purchasing, accessing, redistributing, copying, preserving user a...

The role of intangible assets in the economy has been investigated under various lights. The most general observation is that the importance of intangible materials, assets, and consumption—as opposed to physical materials, assets and consumption—has continuously been rising in the current economy. More precisely, it is noted that the core characteristic of intangibles in the economy has to do ...

ʔeləw̓k̓w – Belongings is an interactive tabletop using a tangible user interface to explore intangible cultural heritage. The table was designed for the c̓əsnaʔəm, the city before the city exhibition. This exhibition is a partnership of three major institutions in Vancouver, BC, exploring the significant ancient village site on which part of Vancouver was built, as well as Musqueam culture and co...

The importance of measuring the performance of e-government cannot be overemphasized. In this paper, a flexible framework is suggested to choose an appropriate strategy to measure the tangible and intangible benefits of e-government. An Indian case study of NDMC (New Delhi Municipal Corporation) has been taken up for analysis and placement into the framework. The results obtained suggest that t...

Intangible assets form part of the true value of organisations. These assets are produced from various forms of capital other than financial capital, which are located in the intellectual, structural and customer domains of organisations. This paper reports the findings from 15 cases from an empirical study of large UK service organisations to which we applied the concepts of social, intellectu...

The concept of heritage has widened to span the tangible to the natural to the intangible, and from objects and monuments to geological structures to cultural practices. Yet academics have yet to hold a comprehensive debate on the extent to which intangible heritage should be conceptualized, valued, and promoted. Further discussion is needed to determine what cultural practices, beyond traditio...

Various models have been proposed to explain the short-term price momentum anomaly. And also various factors such as industry, trading volume, firm size, and analyst coverage that could affect the price momentum have been found. We introduce another two factors that could affect the momentum profits, Intangible Assets and R&D Expenditures. We find that the short-term momentum profits are decrea...

Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sens...

We investigated the economic effects of newspaper reports of information security incidents on corporate values in the Japanese stock market. We found a different trend of effects in terms of reaction speed in the Japanese stock market compared with the US market. The reaction to news reports of the incidents is slower in the Japanese stock market than in the US market. We found statistically s...