The Electronic Journal of Knowledge Management aims to publish perspectives on topics relevant to the study, implementation and management of knowledge management
Become a Reviewer for EJKM click here
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intellectual Capital (ECIC) is available here
 
Journal Issue
Volume 5 Issue 2, ICICKM 2006 / May 2007  pp131‑254

Editor: Dan Remenyi

Download PDF (free)

The Dissemination and Adoption of Knowledge Management Practices Behavioural Model  pp131‑142

Raul M. Abril

Look inside Download PDF (free)

Knowledge Management in the Brazilian Organisational Context: a shift towards the concept of "Ba"  pp143‑152

Rivadávia C. Drummond de Alvarenga Neto

Look inside Download PDF (free)

An Insight into Knowledge Flow in Biomedical Engineering Science  pp153‑160

A.A Arntzen-Bechina, C.A.D Leguy

Look inside Download PDF (free)

The Story of Knowledge: Writing Stories that Guide Organisations into the Future  pp161‑172

John P Girard, Sandra Lambert

Look inside Download PDF (free)

Tacit Knowledge Revisited — We Can Still Learn from Polanyi  pp173‑180

Kenneth A. Grant

Look inside Download PDF (free)

Intellectual Capital Management as Part of Knowledge Management Initiatives at Institutions of Higher Learning  pp181‑190

Andrew Kok

Look inside Download PDF (free)

Intangible Assets Identification and Valuation — a Theoretical Framework Approach to the Portuguese Airlines Companies  pp191‑200

Ilídio Tomás Lopes, Ana Maria Gomes Rodrigues

Look inside Download PDF (free)

Abstract

Intangibles have emerged in the last decade as an important issue among companies' accounting theories. Companies have implemented strategies based on the robustness of their own intellectual capital. Competitive advantage is based on the capacity to anticipate, innovate and make shared use of opportunities. In the air transportation sector, strong changes have also occurred — traditional value chains based on linear activities alignment, were replaced by a new perspective: the innovation cycle (specific intangibles recognition associated with new business models) and its impact on the operational cycle. This paper presents a theoretical framework approach about intangible assets identification and valuation in the air transportation sector as a whole. The first step of this empirical evidence is based on the Portuguese Airlines companies. 

 

Keywords: intangible, knowledge, intellectual capital, valuation, air transportation

 

Share |
Comparison of Approaches toward Formalising Context: Implementation Characteristics and Capacities  pp201‑212

William Loyola

Look inside Download PDF (free)

Becoming a "Sense‑and‑Respond" Academic and Government Organisation  pp213‑220

Elisabeth McDaniel, Mary McCully, Robert D. Childs

Look inside Download PDF (free)

An Analysis of Collaborative Group Structure Technological Facilitation from a Knowledge Management Perspective  pp221‑228

Kevin J. O'Sullivan, Syed W. Azeem

Look inside Download PDF (free)

Sharing Knowledge in the Organisation: a Retrospective Analysis and an Empirical Study  pp229‑242

Haris Papoutsakis

Look inside Download PDF (free)

In Search of an Intellectual Capital Comprehensive Theory  pp243‑254

José María Viedma Martí

Look inside Download PDF (free)