The main aim of the chapter is to provide the readers with a synthesis of the new international framework of debate dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is focussed on the role played by intangible assets...

This study contributes to the intellectual capital (IC) area of literature by investigating the impact of IC on the firm’s financial performance of two main sectors in the Bahrain Bourse, financial and service sectors, during five years, 2013–2017. The study employs canonical correlation...

This paper presents a model aimed at measuring intellectual capital as the potential knowledge of a country and apply it to the European Union. The method consists of activating accountable expenses, assumed to generate knowledge. In order to do so, efficiency indicators are used, derived from a...

There are different factors for obtaining economic development. In contemporary economics, knowledge and intellectual capital have become necessary for achieving economic development. Management and development of intellectual capital bring benefits and advance the economy. The main aim of the...

The developments in the bioeconomy area should reflect their usefulness regarding the provision of sustainable solutions for future competitiveness growth by using mainly natural resources. Nowadays the relevance of education, training and research in bioeconomy domain is obvious because these...

John Seely Brown notes that context must be added to data and information to produce meaning. To move forward, Brown suggests, we must not merely look ahead but we must also learn to look around because learning occurs when members of a community of practice (CoP) socially construct and share...

Quantitative school performance measures (QPMs) are playing an ever larger role in education systems on both sides of the Atlantic. In this paper we outline the rationale for the use of such measures in education, review the literature relating to several important problems associated with their...

This paper reviews the intellectual capital and its measurements in communities especially in the developing countries. Moreover, paper proposes two new models to measure IC. These models based on monetary and financial perspective evaluate IC and designed according to the accounting rules. In...