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Framework of Intangible Valuation Areas
Englisch
218 b
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Intangible Assets are earmarked as the value source §for today's knowledge-centric businesses. This book §highlights a study that purports to make intangible §assets a visible entity to businesses. Incorporated §in the study are: 1) an Intangible Asset Taxonomy §(IAT) that defines the objectives of Knowledge §Management (KM) and the categories of value drivers §of intangible assets; and 2) the development of a §Framework of Intangible Valuation Areas (FIVA) that §represents the relationship between strategic KM §business objectives and the value drivers of §intangible assets. Significant outcomes of this §study are: 1) validation that there is a dynamic §relationship between strategic objectives of KM and §specific value drivers of intangible assets; and, 2) §empirical evidence that a one-size-fits all approach §to intangible asset valuation may not be the best §approach to this business problem.
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Englisch
