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Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs

Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs

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Published by dmaproiect
This report has been produced by an expert group, set up by the Directorate General for Research of the European Commission(EC).
This report has been produced by an expert group, set up by the Directorate General for Research of the European Commission(EC).

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Published by: dmaproiect on Mar 16, 2010
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08/07/2012

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EUROPEAN COMMISSION
Reporting Intellectual Capital toAugment Research, Development andInnovation in SMEs
Report to the Commission of the High Level Expert Groupon RICARDIS
 
Encourage corporate measuring and reporting on research and otherforms of intellectual capitalJune 2006
Directorate-General for ResearchSupport for the coherent development of policiesSpecific Programme: ‘Integrating and Strengthening the European Research Area’
2006 EUR 22095 EN
 
 
Europe Direct is a service to help you find answers to your questions about the European Union 
 
Freephone number (*):
 
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(*) Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed.
 
LEGAL NOTICENeither the European Commission nor any person acting on behalf of the Commission is responsible forthe use which might be made of the following information.The views expressed in this publication are the sole responsibility of the author and do not necessarilyreflect the views of the European Commission.Cover image copyright:
© 
 GettyImageA great deal of additional information on the European Union is available on the Internet.It can be accessed through the Europa server (http://europa.eu.int).Cataloguing data can be found at the end of this publication.Luxembourg: Office for Official Publications of the European Communities, 2006ISBN 92-79-02149-4 © European Communities, 2006Reproduction is authorised provided the source is acknowledged.
Printed in Belgium 
P
RINTED ON WHITE CHLORINE
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FREE PAPER
 
RICARDIS C
ONTENTS
 5
Table of Contents
Preface............................................................................................................7
 
Executive Summary.......................................................................................9
 
Introduction 9
 
Intellectual Capital is the hidden driver 9
 
Intellectual Capital is the result of, and the prerequisite for, successful R&D 10
 
Barriers for investing in R&D 10
 
The contribution of IC Reporting 11
 
Existing regulations and guidelines 12
 
Differences in the adoption of IC Reporting 13
 
Policy options to stimulate IC Reporting 13
 
1.
 
Introduction...........................................................................................17
 
1.1
 
Background 17
 
1.2
 
Objectives of RICARDIS 21
 
1.3
 
Scope of RICARDIS 21
 
1.4
 
Working Method of RICARDIS 25
 
1.5
 
Structure of the report 26
 
2.
 
Linking IC Reporting to R&D...............................................................27
 
2.1
 
The role of R&D in SMEs in the EU 27
 
2.2
 
The role of R&D and Intellectual Capital in value creation 31
 
2.3
 
Barriers to R&D investment 38
 
2.4
 
Finance and Investment for Intellectual Capital 42
 
2.5
 
The contribution of improved IC Reporting 47
 
2.6
 
Relationship with other Management Tools 54
 
3.
 
Current IC Reporting Practices...........................................................57
 
3.1
 
Existing Regulations on IC Reporting and their Development 57
 
3.2
 
Survey on existing IC Reporting methods and guidelines for research-intensive companies 62
 
3.3
 
Differences in the Adoption of IC Reporting 73
 
3.4
 
IC Reporting in Research & Technology Organizations 77
 
4.
 
Guidance for IC Reporting...................................................................81
 
4.1
 
Attracting External Finance 81
 
4.2
 
Investing in innovation Investment Readiness 82
 
4.3
 
Five dimensions in preparing an IC Statement 84
 
5.
 
Policy Recommendations....................................................................97
 
5.1
 
Establish a European Adoption Task Force 101
 
5.2
 
Produce a practical guide on IC Reporting 107
 
5.3
 
Use IC Reporting as an important criteria for public support for research-intensive SMEs 107
 
5.4
 
Apply IC Reporting as a tool for government agencies, Higher Educationand Research Organisations 108
 
5.5
 
Commence further research on IC Reporting 109
 
5.6
 
Set up a Standardization Steering Group for IC Reporting 110
 
5.7
 
Encourage the Banks to develop new forms of finance 114
 
Appendix A.
 
High Level Expert Group..................................................117
 

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