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Purpose: The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations. Design/methodology/approach: This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges). Findings: In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol. Practical implications: This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels. Originality/value: This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale. [ABSTRACT FROM AUTHOR]

Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management.Design/methodology/approach This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive.Findings The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management.Originality/value It was found that intangible assets are a current topic and increasingly addressed in the literature. [ABSTRACT FROM AUTHOR]

Purpose Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital, considering aspects related to competence, attitudes, skills, leadership, and organizational memory.Design/methodology/approach First, a literature review of the existing measurement models was carried out. Second, based on the results the authors developed a scale and a questionnaire that were applied in a financial institution in Santa Catarina, Brazil, supported by a factor analysis and a reliability analysis.Findings As a result of this study a scale consisting of 13 variables of human capital emerged that have been grouped into three factors – leadership and motivation; qualifications; and satisfaction and creativity – which can assist in the organization’s human capital measurement. From a theoretical view, a more holistic scale is provided, which helps to overcome a unilateral focus on knowledge (intangibles).Research limitations/implications This work points out that the survey data were collected from a sample of 220 relationship managers of a specific financial institution. The results should be tested in other banks or organizations from other sectors to check their suitability and to be generalized.Practical implications From a practical point of view, it contributes a “tool” that can assist in the measurement of human capital and in the knowledge contained, dimensioning the organizational memory and human repositories.Originality/value This is the first study that provides a scale to measure organizational human capital from the Brazilian financial perspective. [ABSTRACT FROM AUTHOR]

Abstract: This article seeks to answer the following question: based on the scientific publications on this topic, what aspects of environmental management systems are small and medium enterprises incorporating into their production processes? A bibliometric analysis and systematic review was performed to formulate a response. The study yielded a portfolio of 27 articles directly related to the research available online in the Web of Knowledge and Scopus databases. The bibliometric analysis identified the most relevant articles, authors, keywords and journals published without time slicing on studies between 1999 and 2013, while the systematic review allowed for the compilation of definitions, authors, research types, results and research opportunities. The primary aspects of the environmental management systems incorporated by small and medium enterprises were (1) certification, (2) fault analysis and improvement implementation, (3) environmental responsibility and (4) impact mitigation. Most of the articles in the portfolio database were associated with the study of environmental management systems implementation in small and medium enterprises with an emphasis on results, such as: (1) lack of knowledge on environmental impacts, (2) the need for training, policy, consulting, business cooperation and the integration of systems, (3) high costs at the beginning of implementation and (4) moral gains and cost reduction paired with sustainability in the medium term. Image improvement and the acquisition of new customers were also factors cited in the studies, highlighting the possibility of acquiring competitive advantages through environmental management systems. [Copyright &y& Elsevier]

In actuality, governments and businesses found in intangible assets knowledge resources to create value. In this context, universities -- traditional forming human capital and generators of new knowledge -- change its mission and actively participate in discussions on the development of their regions. They have a considerable intellectual capital when compared to companies, have a strongly qualified human capital, appropriate structures for incrementing and exploit the human capital and relational capital with key interlocutors of society. Your participation in regional innovation systems and the establishment of regions of innovation in its surroundings is a fact found in the international literature. Are supporting the process of innovation and seek to meet the growing demands of new knowledge for the implementation of innovation. This article discusses the intellectual capital available in universities and its influence on the potential of creating knowledge. The study was conducted at the Federal University of Santa Maria, located in southern Brazil. Based on a model, a questionnaire was applied to teachers University researchers. The results showed similarities with the literature that discusses the business environment. Using multivariate analysis it was possible to conclude on the research question and come to a map of the potential of knowledge creation. [ABSTRACT FROM AUTHOR]

This article aims to present a theoretical conceptual model of intellectual capital for the process of reverse logistics of refrigeration appliances. In this way, the research hypothesis is: Isn´t there significant influence of intellectual capital in all these stages of reverse logistics aftermarket refrigerators? In this context, this research offers a systematic analysis of the literature for the development of the constructs, variables and measurable indicators, based on the method Proknow-C. A literature review was performed on four databases from CAPES in 2012 and found3748 articles, after the filtering process 73 articles remained for content analysis, from which the constructs and variables were extracted to form the theoretical model. The constructs and variables of Intellectual Capital are: Human Capital subdivided into Skills, Relational Capital in Customer Relationship Intensity and Market and Structural Capital on Organizational Structure, Process and Operational System Information. And for Reverse Logistics are: Operating Process Efficiency, Quality Process and Legislation. For each construct and its variables measurable indicators were established. Eigth indicators were established for Human Capital, nine for Structural Capital, six for Relational Capital and fourteen for Reverse Logistics post-sale. This theoretical conceptual model is applied to refrigeration appliances due to large amount of waste discarded and major environmental problems caused by having chemicals and toxic gases inside it that act directly on the greenhouse effect. Therefore, to occur all these aspects the organization needs to enhance the skills of intellectual capital in their activities to provide a more efficient process, and adding value, even increase the competitive advantage of the company to the market. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al (2004). Design/methodology/approach -- The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well. Findings -- The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions. Research limitations/implications -- This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available. Originality/value -- By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research. Paper type Literature review [ABSTRACT FROM AUTHOR]

The smart and sustainable cities concept has become a globally hot topic during the last few decades, particularly following the catastrophic impacts of global climate change. The assessment of smart and sustainable cities, however, is a major challenge due to complex, complicated, and chaotic nature of our cities. This makes the available monitoring and evaluation tools difficult to adopt and apply in different urban contexts to support urban planning and governance and foster evidence-based policymaking. In order to address this issue, the paper brings together knowledge-based development concept with smart and sustainable cities. Knowledge-based development is a vision of development that considers knowledge as the central structuring element of a development strategy. Similarly, its more territory focused version, knowledge-based urban development is an integrated approach for the transition of cities and regions into sustainable, liveable and prosperous localities. The methodological approach of the paper includes the review of the literature on existing approaches on smart and sustainable cities assessment, describing their main aspects, strengths and limitations, and discuss the potential contribution of a knowledge-based urban development strategy for the successful promotion of smart and sustainable cities, presented in a proposed conceptual framework. [ABSTRACT FROM AUTHOR]