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.
Technical papers in respect of the International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam, 9-11 June 1999.
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.
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).