English, , 148kb
Trace the shortcomings in current financial reporting and how it increasingly fails to report critical information to investors. Makes two proposals that may enhance the usefulness of financial information -- extended capitalisation of intangible...
English, , 107kb
Proposes some standard approaches for assembling data on intangible investment; treats the practical problems of compiling, comparing and publishing sets of data for the six core components; reflects on how one might measure stocks of intangibles.
English, , 190kb
An ambitious attempt in France to survey the complexities of innovation capabilities within industrial firms.
English, , 54kb
A new workplace and employee survey being undertaken regularly in Canada to plot changes in the Canadian workplace and the outcomes for firms and workers.
Technical papers in respect of the International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam, 9-11 June 1999.
English, , 96kb
Reviews possible components of intangible investment in the light of a number of theoretical and practical criteria for their inclusion and concludes with a revised list of "core components".
English, , 28kb
Treatment of intangible investment and/or its core components in international standards: the OECD manual on training.
English, , 68kb
Challenges and progress made in measuring organisational change in enterprises.
English, , 41kb
Treatment of intangible investment and/or its core components in international standards: the UN model survey of computer services.
This document provides the main characteristics of national innovation surveys carried out in (or intented to be carried out) in 1997-99 in OECD non-CIS-2 participants and observer countries of the OECD Working Party on Science and Technology Indicators (NESTI).