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Copyright of Ager: Journal of Depopulation & Rural Development Studies / Revista de Estudios sobre Despoblación y Desarrollo Rural is the property of Rolde de Estudios Aragoneses and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the current context of the so-called "Knowledge-based Economy" higher education institutions should give preferential attention to the new demands of stake holders information. The aim of this paper is to demonstrate the appropriateness of the universities incorporate information on intellectual capital in its current accounting information system. So, an empirical study has been designed to show the extent to which different accounting information users are demanding information on university intellectual capital for adequate decision making. To achieve this goal we designed a questionnaire that was sent to all members of the Social Councils in Spanish public universities. The results obtainedfrom this research show a list of the intangible elements on which universities should provide information in order to satisfy the changing information needs of its users. [ABSTRACT FROM AUTHOR]

This article, based on research, shows the technological- based companies' intellectual capital (NEBTs) and its impact on knowledge assets management. These new companies share common features related with techno- scientific knowledge value as a critical asset. The community of Madrid has developed a research line based on intellectual capital reports as a strategic diagnosis for NEBTs. This qualitative study was made having a sample of 35 companies that are experiencing a consolidation period in this economic sector: information technology, natural feeding, environment, biotechnology and engineering. These companies are located in the so- called Madrid Scientific Park and Leganes Technological Park. The results of this study describe the importance of managing intangible assets as a way to approach scientific research and development (R & D) as a business deal, and to recognize the complexity and depth of the necessary innovation knowledge [ABSTRACT FROM AUTHOR]

Organizational knowledge and its different forms play a critical role in order to effectively develop the products and processes of the firm (Kogut and Zander, 1996; Teece, 1998; Ategre and Lapiedra, 2005). This work explores the influence of the different forms of organizational knowledge (or Intellectual Capital) on the innovation capability of professional service firms. For reaching this purpose, in a first section, an exploratory factor analysis is earned out, obtaining the three main blocks of Intellectual Capital: Human Capital, Structural Capital, and Relational Capital. In the next step, the basic hypothesis about the positive influence of these kinds of Intellectual Capital (and their main dimensions) on firm innovation, are presented. From the empirical findings obtained for Spanish professional service firms, it is special worthwhile to highlight the role of customer relationships, as well as IT-based competences, alliances, and corporate reputation. [ABSTRACT FROM AUTHOR]

The present article discusses the manner and extent of the implementation of knowledge management in Spanish companies. The focus is on Small enterprises, with proposed initiatives regarding the way for SMEs to take advantage of their own accumulated knowledge. The article is based on research performed on more than 300 companies during 2001 by the EOI (School of Industrial Organisation) Business School. [ABSTRACT FROM AUTHOR]