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Taking ‘Stock’ of Knowledge: An Inquiry into the Market
to Book Value Puzzle – A Study on Indian Electronics Industry
--N Sivakoumar and R Kasilingam
The manufacturing sector, being the cradle of innovation and technological change, has always occupied an extraordinary position in the minds of economic policy makers. A majority of the innovations are first introduced and commercialized only in this sector, thus making it the main engine of technological change and economic growth. Globally, electronics industry is one of the high technology, knowledgeintensive industries. It has the potential to convert other industries also into knowledge-intensive. Since it is one of the high technology, knowledge-intensive industries, the study has chosen to take ‘stock’ of its knowledge. Though the ultimate objective of this study is to value the intellectual assets of Indian electronics industry, before embarking on the process of valuation, this paper attempts to ascertain whether intangibles are really capital assets and inquire into the market to book value puzzle. Since there is little consensus on this issue among the accounting profession, an opinion was elicited from the Chartered Accountants of India on the appropriate rates of amortization for treating the ‘expenses’ related to intangibles as ‘investments’. The empirical results convincingly prove that the intangibles have the potential to become capital assets
© 2015 IUP. All Rights Reserved.
Knowledge Acquisition Techniques Selection:
A Comparative Study
--Peyman Akhavan and Maryam Dehghani
The need to assess and compare Knowledge Acquisition (KA) techniques has always been considered for more productivity in KA sessions and developing expert systems. This paper aims at investigating real case studies to identify circumstances wherein KA techniques have achieved better results. In this paper, a qualitative research method has been used for data collection in the field of KA. Therefore “grounded theory” research approach has been selected for collecting data from real case studies. A conceptual model is developed by analyzing the collected data from the case studies. In this conceptual model, case studies are classified into three groups: critical issues, pure science and services. The results show that in most of the studies, contrived techniques are found to be better than natural techniques, although the use of natural techniques such as interviews is more common. This study is probably the first one to provide an integration of case studies that can be a road map for interested people to KA, especially on comparing the techniques. © 2015 IUP. All Rights Reserved.
Measuring Corporate Reputation in B2B Markets:
The Corporate Personality Adapted Scale
--Nuno Sequeira, Rui Vinhas da Silva, Madalena Ramos
and Sharifah Faridah Syed Alwi
In Business to Business (B2B) markets, a wrong decision when it comes to the choice of a business partner may harm the company’s ability to survive and thrive into the future. This paper intends to assess corporate reputation both from the perspective of internal and external stakeholders. This is attempted by drawing from the work of Davies et al. (2001) and their development of a corporate personality scale with the purpose of measuring reputation. Davies’ scale has over the years been frequently used in B2C contexts and it has therefore become necessary to adapt it to a B2B setting, a clear objective of the current research. The aim of the research was to ascertain the viability of adding a new dimension to the aforementioned corporate character, also called the corporate personality scale, initially conceived and applied in B2C contexts for the purpose of measuring reputation in B2B markets. It aims to do so by proposing a new dimension, “Commitment” to the current framework, which has been proven to be statistically robust, reliable and an important predictor of stakeholder satisfaction. © 2015 IUP. All Rights Reserved.
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