This paper is an exploration of knowledge work practices in a distributed software development setting. The author has undertaken an empirical study in the Irish subsidiary of a multinational company over a 16‑month period. Our methods were inspired by ethnography; by spending an extended period of time with a software development team working on a specific project, we had the opportunity to observe real work practices in a real work setting in the specific circumstances of distributed work. The purpose of the current study is to highlight the ways in which technical and social factors are inextricably entwined in distributed work settings. 

This paper directly measures the impact of intellectual capital management on organizational performance. Although this is an area widely studied in the literature, the nature of most of the work to date is to focus on specific aspects of intellectual capital (human, structural, or relational capital) and their individual impact on performance. This study specifically looks to identify firms that manage overall IC, whatever its nature, better than competitors. We then ask the question, do these firms actually see market results better than those of competitors? In order to do this type of analysis, we felt a need to focus on a specific industry. If wide differences do exist between industries in terms of physical capital needs and human, structural, or relational capital needs, then random firms are harder to compare. Those within a single industry, such as the pharmaceutical firms studied here, should have relatively similar structures in relation to all these needs. We collected data on 139 firms in the drugs industry. We sorted and divided the sample according to market capitalization and book value (a common measure of intellectual capital) then looked at return on assets, investment, and equity, as well as beta. By one measure, firms with the highest level of intangible assets clearly performed better than those with lower levels. The high level firms had significantly better returns and significantly less variability in stock price. According to a second measure, the results were less convincing but still lent support to further research using this methodology. So, as a first cut, this study had very promising results. We intend to repeat it for other industries, experimenting with the measures and means of cutting the data. Although industry‑specific is obviously the initial way to go, we also intend to perform some cross‑industry comparisons with the measures we develop. We believe the results of the full research program will be significant to practice and will provide substantial support to those championing better management of intangible assets within firms. 

In the last few years several theoretical models of organizational learning have been developed from the perspective of diverse disciplines. One of the most influential models is that of Crossan, Lane and White (1999), who believe that organizational learning occurs through four processes (intuiting, interpreting, integrating and institutionalizing) and in two ways: from the individual to the organization (feed forward) and from the organization to the individual (feedback). This model, however, attributes to intuiting (defined by the authors as "the preconscious recognition of the pattern andor possibilities inherent in a personal stream of experience" p. 525) the whole explanation for individual learning, ignoring the influence of conscious learning processes. Zietsma, Winn, Branzei and Vertinsky (2002) introduce two modifications to the model: the process of attending and the process of experimenting. The value of their proposal lies in the recognition of the influence of a conscious process in learning, namely attention. Attending, however, is just one of the many processes that intervene in individual learning. Castaneda and Perez (2005) make a contribution to the original model of Crossan, Lane and White (1999) by redefining individual learning from the perspective of capabilities and learning sub‑processes beyond mere intuition that excludes other cognitive processes and forms of conscious learning. Humans have the capacity for symbolization, forethought, learning through modeling, self‑regulation and self‑reflection. Individual conscious learning includes the process of attention; yet, at the same time (according to Bandura, 1986), it includes three other processes: retention, production and motivation. This paper presents an improvement proposal at the group level of the model, adding two conscious processes: conversation and social modeling. Finally, a case is described with examples of each of the new introduced processes, at the individual and group levels. 

Contextual complexities as a result of the nature of knowledge based resources of organisations are increasingly the bases of competitive advantage. n the third generation of KM theories and techniques, intra‑ organisational flows of knowledge resources have become as important as the resources themselves. Management of such flows is an imperative rather than an alternative for most organisations. When attempting to implement effective KM strategies, most organisations assume complete awareness of what knowledge‑based resources they own and which elements of these, need to be shared. However, such an assumption may not always be valid. While many scholars have conducted research into measurement and management of explicit knowledge, limited progress has been made in applying similar processes to tacit knowledge resources. The KM research and practice communities agree on the importance of identifying and measuring tacit knowledge‑based resources, while absence of suitable instruments designed to apply to it continues to be a problem. This paper outlines a method to identify and measure organisational tacit knowledge‑based resources based on the concepts of tacit knowledge stocks, their intra‑organisational flows, and enablers and inhibitors of such flows. The research paper describes the method, and the process of its validation, performed within a research and development organisation. 

This paper develops a general framework for assessment and management of competence. It then illustrates a case study demonstrating how to pragmatically assist engineers and managers to confirm their competence, knowledge and understanding against occupational standards without placing undue pressure on their time. It proposes a form of continuous assessment over a 3‑6 month period using electronic evidence provided by the candidate in response to a set of focussed emailed questions to build up a paperless portfolio. It also briefly looks how the process can be extended to maintain and update competence and possible future steps to quantify the assessed competence based on weighted performance measures. 

This paper reports from an interpretive case study conducted in a multinational company that operates in the . marine insurance industry. The study focuses on how structural diversity influences knowledge work activities performed by participants who are members of distributed networks of practice (DNoPs). In this paper, a DNoP is defined as a loosely knit, geographically dispersed group of participants who share knowledge with the purpose of solving business problems and improve daily work practices within an organization. The paper takes the view that dimensions of structural diversity such as geographical dispersion, business functions and business divisions define internal organizational boundaries. Thus, knowledge sharing in structurally diverse networks may be less efficient due to the barriers that these internal boundaries may cause. Structural diversity, however, may also enhance creativity and innovation where radical new insights arise from different perspectives introduced by the participants. Consequently, diversity and its potential boundaries embed a duality of contradictory features. The interviewees who participated in this study regarded diversity as a valuable resource. Different perceptions of business concepts, however, caused misunderstanding and conflicts between participants who worked at different business divisions and thus were geographically dispersed. Interesting findings demonstrated that the DNoPs under study went through an evolution where participants enacted through boundary spanning activities to overcome the barriers that structural diversity caused. The role of knowledge brokers and the use of boundary objects were crucial in these activities. While some boundary objects acted as obstacles, unexpected and illogical objects emerged from practice and became the most efficient boundary objects in use. Different communication media such as video‑ and teleconferences, email and intranet supported the boundary spanning processes. This paper brings the insight that networks were transformed by the influence of diversity, and that knowledge practices within the networks supported a shift as the networks evolved through cross‑network interactions. 

Enterprise2.0 is the use of emergent social software tools to improve knowledge sharing and collaboration within and between firms, their customers and partners. This paper proposes that Enterprise2.0 is a double‑edged sword and should be adopted cautiously. Emerging trends in e‑business are specialisation and collaboration, creating a diverse population of organisations, each tightly defined by its core competences, interacting in a constant sequence of transient relationships, each motivated by a particular market opportunity. These dynamic business networks depend on the establishment of appropriate platforms and global standards to enable smooth interaction between the service components, in particular, appropriate metadata such as ontologies. The dynamism of such an interconnected yet free‑ wheeling economy is constrained unless risks relating to investment in a new business relationship are reduced to levels where the risk‑reward ratio favours agility rather than inertia. For its advocates, Enterprise2.0 techniques promise to contribute to the evolution of dynamic, agile, collaborative e‑commerce. However, its egalitarian and permissive nature creates challenges. Folksonomies allow a more customer‑centric view of an organisation's value proposition but may also undermine carefully devised official ontologies. Collaborative filtering may provide a mechanism for mitigating risk but the trust created is dependent upon the perceived credibility of the reviewers. A high profile example of an initiative designed to facilitate dynamic e‑commerce which failed due to unsatisfactory classification of its members and the perceived risk of interacting with unknown reputations is examined. Recent academic research and practical applications that address these conflicts are reviewed. 

In the new era of the knowledge economy, knowledge‑based work has replaced regular, sequential work with its characteristics of flexibility, complexity, and high uncertainty (Shieh‑Chieh that knowledge is one of the most competitive resources for the dynamic global business environment (Sharif 2005). Within this context, an organisation's ability to effectively implement knowledge‑based activities becomes increasingly vital for the development and sustenance of competitive advantage (De Carolis, 2003; Grant, 1996). Fundamentally, knowledge‑based activities include the creation and integration of knowledge, the accumulation and utilisation of knowledge, and the learning and sharing of knowledge and together, these comprise knowledge management (Shieh‑Chieh management (Szulanski, 1996; Gupta and Govindarajan, 2000). Egan (2003) argued that the effective flow of knowledge is only sustainable through people. Geraint (1998) contended that too much faith has been invested in technology at the expense of people issues. Despite the fact that factors affecting the behaviour of knowledge sharing have been quite heavily investigated (Wasko and Faraj, 2000; Ardichvili al. dimensions have been conducted (Fu and Lee, 2005). This paper looks at how organisations can become more sophisticated at supporting knowledge sharing, by identifying antecedents of knowledge sharing. The basic premise of this paper is that effective knowledge sharing has three interrelated links. The first link relates to knowledge values held by organisational members, i.e. learning orientation which describes three organisational values routinely associated with the predisposition of the firm to learn: commitment to learning, open‑mindedness, and shared vision. The second link relates to market orientation which typically focuses on three components: customer focus, competitor focus and inter‑functional coordination. The final link relates to the organisations' absorptive capacity which is defined as 'the ability to recognise the value of new external information, assimilate it, and apply it to commercial ends'. The paper also argues that the successful sharing of knowledge requires enablers in the form of information technology infrastructure, a reward system that reinforces and encourages knowledge sharing activities and a positive social interaction that creates trust among organisational members. The paper represents work in progress. The final version of the proposed model will be tested in technology parks in Australia and Malaysia. 

Globalisation and the accompanying increasing international competition put considerable pressure on European small and medium‑sized enterprises (SME). The key to competitiveness increasingly appears to be the way people combine, master and commercialise their know‑how. Hence it is crucial for European SMEs to utilise and manage knowledge efficiently in order to obtain a competitive advantage. While different national approaches on the management of Intellectual Capital (IC) have been developed and tested, there is no European wide standard regarding the measurement of IC. The collective research project "Intellectual Capital Statement — Made in Europe" aims at harmonising these scattered approaches on a scientific as well as a practical level. Based on scientific consensus a first framework has been developed providing a common ground for the measurement of IC by introducing the Intellectual Capital Statement (ICS). The ICS is an instrument to assess, develop and report an organisation's IC, to monitor critical success factors systematically, and to support strategic management decisions. As InCaS puts emphasis on a practical approach suitable for SMEs, the framework is to be understood as a starting point for phase I of the project, providing the basis for further development of the method towards practicability and harmonisation. It will be expanded to the final "European ICS guideline" and supported by the "ICS toolbox" in subsequent project phases. Main focus of this paper is the InCaS project and the accompanying European approach on measuring IC. As a first result a brief overview on the existing approaches on measuring IC is provided. Furthermore, the InCaS project as well as the ICS method is described and preliminary results are discussed. 

To gain competitive advantage in Europe, it is vital for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to tap into full innovation potential. Reporting those intangible assets systematically to customers, partners, investors or creditors has become a critical success factor. Thus, managing "intellectual capital" (IC) becomes increasingly important for future‑oriented organisations. Conventional balance sheets and controlling instruments are not sufficient any more, because intangible assets are not considered. The collective research project "Intellectual Capital Statement — Made in Europe" considers national experiences and the current state‑of‑the‑art on measuring IC and will establish a European ICS guideline for implementing Intellectual Capital Statements (ICS). The ICS is an instrument to assess, develop and report an organisation's IC, to monitor critical success factors systematically, and to support strategic management decisions (cf. Mertins, Will 2007).For customers, investors and especially creditors, after receiving an ICS, one of the first things that usually comes into their mind is: Is this information "reliable"? To ensure a high quality level of ICS and to be accepted by, for instance, the financial market, it is important to have a neutral third party who certifies the reliability of the document. Learning from the experiences of ISO 9001 certification, assessment for the European Excellence Award and of financial audits, an ICS audit methodology has been developed. The ICS audit verifies the conformity with the European guideline respective ICS implementation process and the completeness of the ICS content. Furthermore, it will check whether the content is plausible, verifiable and representative for the company. To ensure sustainability, the auditor will get a picture of whether the ICS content is communicated and the stated actions for improvements are in progress or already realised. The main focus of this paper is to demonstrate how to ensure the quality and reliability of IC reporting and how to promote the sustainable realisation of actions by ICS audits. 

Knowledge is an essential imperative of the company growth and development. This imperative determines the economy of aims realized by the company. The majority of small and medium enterprises (SME) are not aware of that as they do not economize on knowledge efficiently. The authors of the report found out about that while conducting research work within the framework of the Community Initiative Programme EQUAL in Poland in 2004‑2006. The research was carried out in the SMEs involved in the Programme "Supporting restructured companies and their employees", the aim of which was choosing and preparing a company for restructuring. The authors recommend their own model of supporting restructured enterprises and their employees. 

As an interdisciplinary research field emerging recently, Knowledge Management (KM) has been given many different definitions. This paper introduces two studies we carried out to provide a holistic and better understanding of KM. By applying the methodology of domain analysis to investigate leading peer‑reviewed journals regarding KM, the first study explores six fundamental issues regarding KM, which are: why is KM necessary; what enables the birth of KM and triggers actions on KM; what does KM deal with; how to implement KM; how to support KM by information technology; and where has KM been applied. By building an ontology structure of research topics within the community of the Graduate School of Knowledge Science at Japan Advanced Institute of Science and Technology (JAIST), the second study examines KM within a more general disciplinary called Knowledge Science, which gives a description of how KM is related to other research topics. 

Knowledge Management has become the most strategic resource in the new business environment. This research is based on the analysis of the strategic knowledge held within a multinational group; a leader in the design and production of a great variety of components for the automotive industry. It focuses on achieving feasibility and real applications by identifying knowledge gaps that must be overcome to perform certain activities, so as to take the right decision on its acquisition in terms of what to acquire, how to acquire it, and the associated time and costs. We use a recently developed artificial neural architecture called Cooperative Maximum‑Likelihood Hebbian Learning, a tool to develop part of an Integral Global Model of Business Management, which has the potential to bring about a global improvement in the firm by adding value, flexibility and competitiveness. From this perspective, the model used in the study generalizes the hypothesis of organizational survival and competitiveness, so that the organization is able to identify, strengthen, and use key knowledge to reach pole position. Our conclusions suggest that it is possible to specify the knowledge that is held but is underused in the departments, taking into account their current levels of knowledge, their relevance and the urgency to acquire new knowledge. Moreover, an analysis of the required evolution rate of the present knowledge may be included which, among other aspects helps detect new knowledge, eliminate obsolete knowledge and validate new needs. 

This paper describes the reference architecture to support a multi‑user virtual healthcare network that enables rehabilitation and social reintegration of people with disabilities. The network, based on a virtual collaborative environment supported by the www, includes collaboration and interpersonal communication devices and data collection mechanisms that provide knowledge management for the system and effectiveness evaluation. The Virtual Network (VN) allows the rehabilitation patients spread in geographically dispersed areas, a very frequent reality in the considered context, to access a distributed virtual platform able to offer communication and shared knowledge with doctors, nurses, therapists, social workers and other people involved in the process of rehabilitation. VN solutions allow building a virtual shared space, a context of understanding and knowledge where the "real world" knowledge affects virtual interaction and virtual interaction modifies "real world" therapies. The main aim of the VN is to achieve a higher quality of life for the people with disabilities and, in the long term, from the economic point of view, to produce important savingsprofits and bring about feasible ways to improvingre‑organizing health care services. The present paper illustrates our team's first steps in building such a network in Romania. The first section establishes the link between the virtual reality and the medical rehabilitation as an important branch of the healthcare system. Several applications in the field are presented here. The second section focuses on two main aspects: on the one hand, the current Romanian reality of medical rehabilitation and, on the other hand, the existing possibilities to build a VN for rehabilitation as a solution to the main problems Romania has in this field. The third section is a technical preamble to the knowledge sharing process particularized for a healthcare VN in section number four. The last part of the paper includes both pro and cons arguments for the designing of a VN as a solution to the discrepancy between the demand and the real current hospitals' supply of medical rehabilitation in Romania. 

Suitable definitions of knowledge for particular organisational contexts are valuable for knowledge management (KM). This paper explains why it is valuable, how it can be done and discusses valuable results that have been created by doing it. The why is explained in a brief discussion of relevant literature. The how is described through the use of MaKE First Steps (2006a). This paper summarises the process and this constitutes the methodology of the paper. The paper then describes three diverse organisational contexts in which it has been applied: a UK Fast Moving Consumer Goods (FMCG) company; a group of international postgraduate business students; and a large Chinese bank. The outputs of this work (definitions of knowledge for these organisational contexts) are presented and discussed in detail. There are significant patterns that can be discerned which give some clear suggestions about what knowledge is valuable for organisations and should be the focus of managers investment and time. This research gives us an insight into what organisations should focus on in terms of investment of energy, time and resources. Broadly, without being too proscriptive, they should focus on the skills and learning of the personnel that make the organisation they work for, special. 

The aim of our paper is to explain a mathematical model as a special case of symbolic knowledge map. Each knowledge mapping is a visualization of knowledge for the purpose of eliciting, sharing and expanding. Tools of such visualization can be of various types. But in reality many types of so‑called knowledge maps are only data flow or information flow diagrams. Our paper will define the most important features which every knowledge map must satisfy, for instance it must include chronological, hierarchical, associative, causal and evaluative relationships, it must improve the quality of knowledge etc. In our paper we will prove that a mathematical model satisfies all requirements to be called a knowledge map. Neither definition nor categorization and taxonomy of knowledge mapping are unified in the literature so the authors try to start with working on this field. Knowledge map is a visual interception of knowledge with the aim of its storage, sharing and development. Weak descriptive knowledge maps may be used for explaining the ideas and concepts connected with OR models, as well as for explaining the new knowledge gained with the models, in a well‑ structured form. Strong descriptive knowledge maps can serve to describe real relations between the objects of the models or real elements in relation to their positioning. In this case the object placing does not describe only its physical position but also, for instance, its economical indexes. Like the normative OR models, the normative knowledge maps show the normative solution, or help to find the best, desirable or advisable solution. After suggestions of how to categorize knowledge maps (above) mathematical models of various types with all features and properties are presented as a knowledge map. 

Business activities are increasingly organized through networks. This article considers the value network of the Finnish grocery industry, a network where the web of relationships between two or more companies creates tangible and intangible value through the complex and dynamic exchanges. In value networks the relationships between the participants of the network tend to be more complex than the traditional make‑buy‑relationships, as companies create value together through different types of relationships such as deep buyer‑supplier‑relationships or strategic partnerships. This variance in the nature and level of collaborative relationships poses new challenges to knowledge sharing. Complementing previous research on the challenges to knowledge sharing in other network settings, this article explores the knowledge sharing challenges specific to value networks based on a qualitative case study about the value network of the Finnish grocery industry. The data consists of 32 thematic interviews of top and upper management representatives from 16 companies in the value network. The results show that the current collaborative relationships in the Finnish grocery industry are functional and working, but mostly just traditional "arms‑length" buyer‑supplier‑relationships. However, the challenges to knowledge sharing seem to be somewhat different to those present in other network settings. The challenges to knowledge sharing in value networks do not seem to concern so much the opportunities for knowledge sharing, but the motivational and cultural factors affecting what knowledge is shared and how much knowledge is shared. Based on these results, the knowledge sharing challenges of the value network can be crystallized under three points. First, the focus of knowledge sharing has been on information, and the organizational arrangements do not encourage the sharing of valuable know‑how. Second, the organizational cultures and top management directives do not encourage external knowledge sharing, and therefore knowledge is not shared. And third, the experiences of past abuses of trust and the retail groups renewed focus on price bargaining undermine the trust between the companies, thus inhibiting knowledge sharing. 

The central problem addressed in this paper is how intellectual capital (IC) management can progress beyond measurement and disclosure to provide a more dynamic interpretive scheme, in order to meet strategic management's demand that IC should 'make a difference'. Via a longitudinal case study, we observe an evolving use of narrative in disclosing IC and the manner and impacts of that change, set in the real example of a sophisticated organisation's struggle to realise the potential value of managing IC amidst rapid business change and intense competition. In order to frame the discussion, elements of Giddens' 'structuration theory' are critically applied to understand the recursiveness of the change that occurred from within the organisation. We report three main findings. First, organisation's operating environment, as reflected in changes to the framework adopted for managing IC despite continuing frustration in realising the envisaged benefits. Second, we establish the use of structuration theory as a tool to analyse the manner and impact of IC practices in future research. Third, we show how the stated aims of IC practice have not yet been fully realised by the studied organisation, thus providing a realistic example of the possible failings of IC practice due to inadequacies of the modalities employed by management to bring about recursive change and the need for a fuller assessment of projective agency. 

Knowledge management initiatives enable an organisation to learn from its successes and mistakes. The nature of knowledge and learning processes means that in seeking to improve the way the organisation learns, knowledge management also has to pay attention to the learning of individuals. In most organisations, other functional specialists also have responsibility for individual learning. This exploratory qualitative research has examined the ways that planned learning initiatives generated by knowledge management and human resources management functions can be integrated more effectively. A survey of the planned individual and organisational learning activities and processes in ten large organisations was undertaken. Eleven examples of initiatives that integrate individual and organisational learning were also identified from within these organisations. These were evaluated and the issues associated with implementation explored through an expert panel and interview process with knowledge managers and human resource managers. Factors that positively influence integration were found to include widespread recognition of the business value of both individual and organisational learning, high level sponsorship that acts as a bridge across functional boundaries and line managers adopting an integrating approach to learning in managing their people and the tasks they undertake. Factors that negatively impact the adoption of an integrated approach were found to include the lack of mechanisms to coordinate across functions and a culture in which functional managers feel unable to change practices. This research has generated a model that appears to be useful in organising the analysis of the planned learning initiatives that are being undertaken by different functions. Together with the examples of integration and its enablers and barriers, knowledge managers and human resource managers can use this to proactively move forward with a more "joined up" approach to learning. 

The paper is devoted to the question of how important Intangible Assets (IA) are in today's knowledge‑based economy. The latest surveys show that the value of companies is now mostly generated by Intangible Assets, and not by "traditional" assets having a tangible form. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the market value of assets of Russian companies. As a general approach used herein for IA evaluation, the method of calculated intangible value offered by T. Stewart was chosen. Developed econometric models are tested on the data of Russian stock market from 2001 to 2005 year. In the focus of the research there is both the analysis of the sampled companies (43 companies) as a whole as well as divided into five aggregated fields: mechanical engineering, extractive industry, engineering, communication services, and metallurgy. Some suggestions for managing IA in Russian companies are presented in the paper. In conclusion, the main directions for further research in this field are outlined.