Corporations appear to be mesmerized by the revenue value of intellectual assets to the exclusion of other attributes thereof. Moreover, empirical evidence suggests that corporate lawyers share this perception, primarily conceptualizing of intellectual assets as a means of generating corporate wealth. This over-promotion of revenue value has wide ranging effects. Specifically, this example of willful blindness on the part of corporations and corporate lawyers is a potential stumbling block for the appropriate utilization of corporate intellectual assets as well as the development of intellectual property regimes and academic discourse. These negative effects stem directly from the misguided corporate perception of intellectual assets as primarily revenue value.

In recent years, practitioners and researchers alike have turned their attention to knowledge management (KM) in order to increase organisational performance (OP). As a result, many different approaches and strategies have been investigated and suggested for how knowledge should be managed to make organisations more effective and efficient. However, most research has been undertaken in the for-profit sector, with only a few studies focusing on the benefits nonprofit organisations might gain by managing knowledge. This study broadly investigates the impact of knowledge management on the organisational performance of nonprofit organisations. Organisational performance can be evaluated through either financial or non-financial measurements. In order to evaluate knowledge management and organisational performance, non-financial measurements are argued to be more suitable given that knowledge is an intangible asset which often cannot be expressed through financial indicators. Non-financial measurement concepts of performance such as the balanced scorecard or the concept of Intellectual Capital (IC) are well accepted and used within the for-profit and nonprofit sectors to evaluate organisational performance. This study utilised the concept of IC as the method to evaluate KM and OP in the context of nonprofit organisations due to the close link between KM and IC: Indeed, KM is concerned with managing the KM processes of creating, storing, sharing and applying knowledge and the organisational KM infrastructure such as organisational culture or organisational structure to support these processes. On the other hand, IC measures the knowledge stocks in different ontological levels: at the individual level (human capital), at the group level (relational capital) and at the organisational level (structural capital). In other words, IC measures the value of the knowledge which has been managed through KM. As KM encompasses the different KM processes and the KM infrastructure facilitating these processes, previous research has investigated the relationship between KM infrastructure and KM processes. Organisational culture, organisational structure and the level of IT support have been identified as the main factors of the KM infrastructure influencing the KM processes of creating, storing, sharing and applying knowledge. Other research has focused on the link between KM and OP or organisational effectiveness. Based on existing literature, a theoretical model was developed to enable the investigation of the relation between KM (encompassing KM infrastructure and KM processes) and IC. The model assumes an association between KM infrastructure and KM processes, as well as an association between KM processes and the various levels of IC (human capital, structural capital and relational capital). As a result, five research questions (RQ) with respect to the various factors of the KM infrastructure as well as with respect to the relationship between KM infrastructure and IC were raised and included into the research model: RQ 1 Do nonprofit organisations which have a Hierarchy culture have a stronger IT support than nonprofit organisations which have an Adhocracy culture? RQ 2 Do nonprofit organisations which have a centralised organisational structure have a stronger IT support than nonprofit organisations which have decentralised organisational structure? RQ 3 Do nonprofit organisations which have a stronger IT support have a higher value of Human Capital than nonprofit organisations which have a less strong IT support? RQ 4 Do nonprofit organisations which have a stronger IT support have a higher value of Structural Capital than nonprofit organisations which have a less strong IT support? RQ 5 Do nonprofit organisations which have a stronger IT support have a higher value of Relational Capital than nonprofit organisations which have a less strong IT support? In order to investigate the research questions, measurements for IC were developed which were linked to the main KM processes. The final KM/IC model contained four items for evaluating human capital, five items for evaluating structural capital and four items for evaluating relational capital. The research questions were investigated through empirical research using a case study approach with the focus on two nonprofit organisations providing trade promotions services through local offices worldwide. Data for the investigation of the assumptions were collected via qualitative as well as quantitative research methods. The qualitative study included interviews with representatives of the two participating organisations as well as in-depth document research. The purpose of the qualitative study was to investigate the factors of the KM infrastructure (organisational culture, organisational structure, IT support) of the organisations and how these factors were related to each other. On the other hand, the quantitative study was carried out through an online-survey amongst staff of the various local offices. The purpose of the quantitative study was to investigate which impact the level of IT support, as the main instrument of the KM infrastructure, had on IC. Overall several key themes were found as a result of the study: • Knowledge Management and Intellectual Capital were complementary with each other, which should be expressed through measurements of IC based on KM processes. • The various factors of the KM infrastructure (organisational culture, organisational structure and level of IT support) are interdependent. • IT was a primary instrument through which the different KM processes (creating, storing, sharing and applying knowledge) were performed. • A high level of IT support was evident when participants reported higher level of IC (human capital, structural capital and relational capital). The study supported previous research in the field of KM and replicated the findings from other case studies in this area. The study also contributed to theory by placing the KM research within the nonprofit context and analysing the linkage between KM and IC. From the managerial perspective, the findings gave clear indications that would allow interested parties, such as nonprofit managers or consultants to understand more about the implications of KM on OP and to use this knowledge for implementing efficient and effective KM strategies within their organisations.

Thesis (Ph.D.)--York University, 2005. Graduate Programme in / Typescript. Includes bibliographical references (leaves 208-222). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://wwwlib.umi.com/cr/yorku/fullcit?pNR11555

Thesis (Ph. D.)--Georgia State University, 2005. / Title from title screen. Dr. Subhashish (Sub) Samaddar, committee chair; William Bogner, Arun Rai, Thomas Whalen, committee members. Electronic text (174 p. : ill. (some col.)) : digital, PDF file. Description based on contents viewed June 29, 2007. Includes bibliographical references (p. 164-173).

Following the suggestions of the UNEP/SETAC Life Cycle Initiative publications on Life Cycle Management (LCM) as a business management approach to improve sustainability performance, this research explored LCM as a promising research area that could help identify the factors that influence the integration of sustainability aspects into organisational processes. The initial research strategy was comprised of LCM literature analysis to explore LCM and identify potential factors that could direct the data collection. The analysis of the LCM literature shows that LCM is vaguely described. This research analysis puts into context the various LCM approaches through the introduction of the four LCM elements. The LCM elements were used as a frame to analyse the LCM cases found in the literature and identify the factors that influence integration of sustainability in organisational processes. The next stage of the research strategy was to conduct action research studies to explore in close proximity the integration of sustainability aspects in organisational processes. Two in depth action research studies were conducted, influenced by engaged scholarship. During Case A, the LCM elements were used in practice to influence the project whilst the LCM factors were observed in practice. Case A demonstrated the complexity of sustainability-related information integration in organisational processes and the division of information flows towards different organisational functions to inform their own decision. The analysis highlighted that developing knowledge is a key LCM factor that influences the application of LCM. As the importance of developing knowledge became apparent, a novel sustainability related intellectual capital (SrIC) framework was developed then used during Case B. This framework is shown to assist the sustainability professionals of Company B in enhancing the sustainability related intellectual capital of the company, which in turn led to more effective sustainability integration. This research used LCM as a ‘vehicle’ to explore the integration of sustainability aspects into organisational processes and hence contribute to the LCM literature with the four LCM elements framework of analysis, descriptions of the factors that influence the application of LCM, bringing a focus on the importance of developing knowledge for the effective application of LCM, and identifying the intellectual capital factors that influence the integration of sustainability aspects into organisational processes.

O conhecimento é responsável, em grande parte, pelo desenvolvimento das pessoas que, reunidas em forma de sociedade, procuram o seu constante aprimoramento e evolução. Considera-se que a sociedade vive atualmente na denominada Era do Conhecimento e que uma das maiores aplicações do conhecimento é a sua utilização na forma de Capital Intelectual, um conjunto de Ativos Intangíveis à disposição das empresas e entidades. Os bancos constituem uma parte fundamental da economia e são considerados entre os principais agentes prestadores de serviços da sociedade moderna e, dessa forma, infere-se que fazem uso intensivo do Capital Intelectual. O presente estudo de natureza exploratória objetivou verificar, por meio de uma pesquisa qualitativa, como os bancos evidenciam o Capital Intelectual em suas demonstrações contábeis, relatórios de administração e demais relatórios financeiros. Para isso, escolheram-se os bancos que cotizam na Bolsa de Valores de São Paulo e também os que cotizam na Bolsa Espanhola, a Bolsa de Madri. Conclui-se, por meio dos resultados obtidos, que os bancos atuantes no Brasil e na Espanha divulgam o Capital Intelectual principalmente nos relatórios de administração. Outra conclusão encontrada determinada pelo estudo é que a divisão Capital Estrutural foi a classificação que mais obteve ocorrências e, além disso, não há uma legislação ou orientação dos órgãos normatizadores de como devem ser evidenciados os itens pertencentes ao Capital Intelectual nas demonstrações. Todavia, não se pode afirmar, mediante a análise qualitativa, que os bancos na Espanha divulguem mais informações que os bancos no Brasil como poderia ser a expectativa de alguns. Por último, constata-se que houve um significativo aumento de informações divulgadas ao longo do tempo. / Knowledge is mostly responsible for development people, gathered together in Society, seek their constant improvement and welfare. It became usual to label the present times as the \"Era of Knowledge\" and one of the largest applications of knowledge is the Intellectual Capital, a set of intangible assets available to business entities. Banking organizations constitute a key part of the economic environment and are considered one of the main service suppliers of modern society, with intensive use of Intellectual Capital. This research aims to verify through a qualitative search how banks disclose Intellectual Capital in their financial statements, managerial and other reports. The entities object of this research were selected banking companies listed at São Paulo Stock Exchange and at the Madrid Stock Exchange. The results of this research permit to conclud that for the banks selected in this sample the disclosure of issues relating to intellectual capital were mainly found in Board of Directors\' reports rather in any part of the financial statements or notes. The research also indicated that through this sort of qualitative analysis does not permit to conclude that Intellectual Capital disclosures in Spain woud contain more information than in Brazil, as it was thought at the beginning of this work. Furthermore, the Structural Capital\'s division was the classification mostly found. Lastly, although it has been noticed a significant increase of information disseminated over the years, there still is no guidance or requirements clear enough, developed by pertinent agencies or standard-setters, about the way Intellectual Capital items should be disclosed in the reports.

Prof. H.E.C. de Bruyn

M.B.A / The aim of this study is to conduct a literature study on knowledge management with specific reference to the Human Resources environment and compare these practices in the various identified companies that operate In the Chemical Sector in South Africa. Knowledge management has demonstrated to be an essential contributor to business success in many global companies. As an evolving discipline within organisations, the Human Resources function can benefit from this by adopting the appropriate knowledge management tools and principles to ensure maximum Human Capital output is achieved. The foundation of this dissertation is based on the literature review, where the researcher attempts to highlight important aspects relevant to this topic. These include concepts associated with the Human Resources function - but are viewed in perspective of a knowledge-driven organisation. The focus will be primarily on Learning and Development, Compensation and Benefits, Recruitment and Placement, and Performance Management and associated concepts that support these Human Resources technologies. In order to gain a better understanding of currant practices in the identified South African companies, the researcher will survey these companies. Both the providers of Human Resources services (Human Resources Professionals) and recipients of the Human Resources services (Employees) will be surveyed. From the findings, the researcher will provide appropriate recommendations based on the expertise provided by the authors in the literature review so that the companies may adapt and implement these. Since South Africa is a developing economy, these companies can learn from the tried and tested methodologies as illustrated in the literature review, to enhance their competitive edge.

The main research problem in this study was to identify strategies that could assist South Afrian companies in managing knowledge workers for their opt imal benefit . To achieve this goal, the following act ions were ta ken: Aliterature study was conducted to identify the best strategies that South African companies could use to manage knowledge workers for optimal benefit; Following the literature review interviews were concluded with key people in the human resource and recruitment industry to determine how a knowledge worker was defined in their organisations as well as to probe what management and human resources strategies were used to manage knowledge workers to their full potential; The interviews, in addition to the literature study, also served as a basis for a survey questionnaire, which was used to probe the views of knowledge workers to determine tools and strategies managers use to manage them. The empirical results from the study showed some concurrence with best strategies suggested from the theoret ical study. In essence, the study revealed that knowledge was well managed in the organisations where the study was conducted and that the knowledge workers were motivated and productive. However, it appeared that there was uncer tainty around the remuneration, rewards and recognition of these employees, which could ultimately reflect in less promising levels of commitment and lower levels of retention. The main findings were that: knowledge workers should be recognised for their good performance by providing financial incentives; knowledge workers should be provided with opportunities to continuously develop their competencies but be allowed to craft their own developmental experiences; knowledge workers should be empowered by delegat ing tasks to them that carry decision making responsibility and af fectinnovation; and Managers and knowledge workers should cont inuously have performance and organisational development discussions.

The new knowledge economy has created a global interest on the valuation of intellectual capital as well as its impact on firm performance and value. Developing economies have relatively only begun to investigate this relationship and progress has already been made in South Africa by a few researchers. The purpose of this study is to add to this investigation by exploring the relationship between intellectual capital and firm performance for South African listed firms in intellectual capital-intensive industries. A gap exists in South African research regarding the long-term impact of intellectual capital on firm performance. This relationship is important to define as firms may well make inappropriate decisions based on short-term relationships that do not create long-term value. This study applies a lag model in an aim to investigate this relationship in addition to the short-term relationship that exists between intellectual capital and firm performance. The study involves a quantitative analysis of data collected from firms in intellectual capital-intensive industries and makes use of the VAIC model developed by Ante Pulic to value intellectual capital. Measures of firm performance used are return on assets, total asset turnover and market capitalization. This study also makes use of panel data covering 62 JSE listed companies over 10 years. Empirical results show mixed outcomes regarding the relationship between intellectual capital and firm performance for both short-term models and lagged models. In some instances, no association was observed between intellectual capital and performance.