Synopsis:
Entrepreneurship: Capital:
(Focus) Eunika Mercier-Laurent-The Innovation Biosphere_ Planet and Brains in the Digital Era-Wiley-ISTE (2015).pdf
Intellectual Capital IDATE: Organization conducting studies in the field of broadcasting and telecommunications. Available at:
Their vision, strategy and innovation attitude have been fruitful in possession of a huge amount of data they have become the master of the world through data, the new capital.
In fact, CRM software contains confidential information about clients (customer capital), and companies are not keen to use cloud for processing.
when it wisely manages its tangible and intangible capitals, such as intellectual and social, traditional and digital communication, natural resources and quality of life,
regional competitiveness, transport and digital economics, natural resources, human and social capital, quality of life and participation of citizens in the governance of cities.
Paris was always a capital of fashion but today The french and Italian models are copied and counterfeited, bringing a prejudice to coveted brands. 18 ceti. com. 19 http://www. wearabledevices. com. Innovation Landscape and Fields 43 Figure 1. 12.
and other intangible benefits and capitals will be given. Few barriers and paradoxes are pointed also out. 2. 2. Some definitions According to Ron Dvir
conserve and enhance the Union's natural capital; to turn the Union into a resource-efficient, green and competitive low-carbon economy;
Human Ressources Manager Managing human resources, training and layoff Talent miner and optimizer, manager of the Intellectual Capital Marketing Manager Market study and customer relation Opportunity
Figure 2. 11 presents the main types of capital comprising human relationship and structural elements. All these elements influence each other.
Intangible capital While the evaluation of tangible benefits is rather easy, that of intangible benefits is not evident.
There is a need for systematic management of human capital by companies, cities, regions and countries, exploration of local talents and balance between health of companies,
The cultural capital and related knowledge is considered not, while it has potential to bring another perspective
access to capital, removing regulatory barriers, mentoring by business experts and lowering taxes. Access to market is important
shared societal capital, and the systematic harvesting of experimental results. Information technology will play a special role
Nevertheless, it involves an intelligent management of the intellectual capital knowing and planning it in relation to the regional projects and vision.
introducing environmental aspects to design activities, Proceedings of the 10th International Conference on Intellectual Capital, Knowledge management and Organisational Learning, pp. 267 272, WASHINGTON DC, 24 25 october 2013.
(Management for Professionals) Jan vom Brocke, Theresa Schmiedel (eds.)-BPM - Driving Innovation in a Digital World-Springer International Publishing (2015).pdf
Digital solutions have shifted the focus from corporate digital capital as materialized in compliance-driven IT systems to customer-centered mobile apps
Due to its relational capital, transport hubs do have a strong influence on behaviour in ecosystems focusing on transport processes.
such as the Manage enterprise risks Make insurance offer Solvency Capital Requirement processes Make insurance policy Process bark file payments Collect insurance payment Optimize investment portfolio Manage HR Manage Finance Handle insurance claim
This includes planning and controlling revenues, earnings, costs, capital, and expenditure related to resources such as personnel, material, infrastructure, etc.
02_Clusters are Individuals- Volume II.pdf
This set of actors produces pervasive and systemic effects that encourage companies within the region to develop specific forms for capital that is derived from social relations, norms,
10_MOD_Innovation in Romanian SMEs - revised february 2013.pdf
Generally speaking, it is considered that the SMES'limited access to finance and capital for innovations,
2008 Innovation in Ireland.pdf
human capital and flexibility in serving markets. For Ireland in the 21st century, competitiveness will depend on merging these attributes with flair
National Development Plan 2007 2013 Over the lifetime of the National Development Plan 2007 2013 the Government will invest €8. 2 billion in initiatives designed to enhance human capital
The Seed Capital Scheme and the Business Expansion Scheme provide tax incentives for investment in start-ups and expanding businesses respectively.
2010 OECD SME Entrepreneurship and Innovation Report.pdf
developing entrepreneurial human capital and bringing about social entrepreneurship and social innovation. The chapter starts by examining how global trends towards the knowledge economy, open innovation,
This is what is seen now generally by economists to be the major factor behind the bulk of economic growth, the growth that is not due to additions to capital and labour stocks.
and arguably the reduced capacity of government to raise taxes in an era of mobile capital,
i e. driven by social capital networks or networks stemming from location in clusters. It is particularly important for new and small firms that they draw on networks
and human capital to absorb knowledge. 1. INTRODUCTION SMES, ENTREPRENEURSHIP AND INNOVATION 38 OECD 2010 Policy implications As is clear from the above discussion,
Audretsch, D. and M. Keilbach (2005), Entrepreneurship Capital and Regional Growth, The Annals of Regional Science, Vol. 39, pp. 457-469.
An Inquiry into Profits, Capital, Credit, Interest, and the Business cycle, Harvard university Press, Cambridge MA. Shane, S. 2004), Academic entrepreneurship.
2011 Missing an Open Goal_UK public policy and open innovation.pdf
‘The lesson of so many technology companies is that they always go through quite a few rocky patches nearly always along that track a company will have faced near-fatal crisis. Patient capital
2012 Evaluation_of_Enterprise_Supports_for_Start-Ups_and_Entrepreneurship-Publication.pdf
and Business development supports that encompasses supports for capacity building (capital and employment) and capability building in the areas of productivity, management and skills, internationalisation and transformational change.
and the CE Capital Fund gramme deli vices and guid ENTREPRENE, the majori Bs'Start You ds (17 per ce ivered by En dance provideeurship7 ty is ur
State intervention was provided on the basis that the private sector on its own would not provide equity capital for high risk/high growth companies,
and the State could address this market failure by committing capital to VC funds, thereby encouraging the private sector to participate in sharing the risk18.
The Development Capital Fund (www. developmentcapitalfund. com) announced by the Minister in March may go some way to increasing the availability of capital for larger SMES in the food sector 25 A Cleantech fund
Itemised Breakdown of Expenditure by Year 2004(%)2005(%)2006(%)Capital 15.0 1. 2 0. 9 Consultancy/Ex-Directors 0. 6 1. 5
Feasibility Capital 3. 7 2. 8 0. 8 IP Assistance 0. 0 0. 0 0. 0 Leasing 0. 4 0. 4
It emphasised the importance of building the innovations or‘ideas'component of the economy through the utilisation of human capital-the knowledge,
Seed capital is provided to research, assess and develop an initial concept (Pre/High Potential Start-ups).
the Seed Capital and Business Expansion Schemes (recently replaced by the Employment Investment Incentive scheme) and R&d tax credits as well as direct firm level interventions-aimed at supporting the emergence and development of high potential companies.
which are too small to raise capital in the public markets. As such, their financing needs tend to fall outside the scope of financing through retail banks
and supporting the development of the seed capital market in light of the particular difficulties early stage entrepreneurs are experiencing in raising capital due to the national and global financial downturn.
EU level data shows that seed capital funds typically experience greater challenges than VC funds in raising private capital
State intervention was provided on the basis that the private sector on its own would not provide equity capital for high risk/high growth companies,
and the State could address this market failure by committing capital to VC funds, thereby encouraging the private sector to participate in sharing the risk80.
In 2010, no capital was raised and in 2009, only $234 million was raised by Israeli VC funds82.
However, these funds will be committed fully by 2012 and Irish VC firms will need then to raise fresh capital
The partner funds have committed a amount of capital in the fund for a period of ten years
and follow on capital to support company needs and realise the potential for growth. The fund managers also provide key strategic and development advice to companies particularly in the early stages and for companies considering initial moves to the international marketplace.
AIB Equity Fund 2002*€0m AIB Seed Capital Fund €53m Atlantic Bridge Limited Partnership**€98. 5m Atlantic Bridge II €75m
BOI Kernel Capital Partners Private Equity Fund I €27. 3m BOI Kernel Capital Partners Private Equity Fund II €51m BOI Venture capital
Sectors Equity Fund 2010 €17m Enterprise Equity Investment Fund Ltd. €15m Delta Equity Fund III €105m Enterprise Equity Seed Capital
being com e through Sc investments tments acco ts Per year a Capital Progts FOR STA 86 separate
tion and deve but challeng evelopment s for interna nal investors performancets Per year a Capital Prog ice orting the co vestments.
/A Atlantic Bridge Limited Partnership €98. 5m 13 55 Yes BOI Kernel Capital Partners Private Equity Fund I €27. 3m 9 36 Yes BOI
10 38-Enterprise Equity Seed Capital Investment Fund €7m 11 33 Yes European Bioscience Fund I €12. 7m 6 33-Guinness Ireland
Scheme 3, 2007-2012 Scheme 3, 2007 2012 Size No. of Companies No. of FO Viable & Sustainable AIB Seed Capital Fund €53m 25 17 Yes Atlantic
Bridge II €75m Est. 2010 Yes BOI Kernel Capital Partners Private Equity Fund II €51m 4 1 Yes BOI Seed and Early Stage
and to raise private capital. The Scheme has played an important role in this regard. The IVCA's 2011 report, The Economic Impact of Venture capital in Ireland found that the management teams of Irish VCS add real value to their investee companies in terms of business development and positioning the companies for international growth.
or declining since then Since 2010 the basic capital allocation under the Exchequer Estimates has been maintained at circa €15 million,
full consideration is given to making additional capital available to the CEBS. The Exchequer funding to the CEBS is broken out as follows:
Breakdown of Grant Expenditure 2004-2009 2004 2005 2006 2007 2008 2009 (€)( €)( €)( €)( €)( €) Capital 8, 043,430
SYOB financial assistance delivered through capital & refundable grants, employment grants, feasibility study grants and equity grants;
)( €) Capital 6, 445,838 6, 740,836 6, 563,588 7, 663,518 7, 115,909 5, 642,430 Feasibility 325,247 315,061 282,061 331,005 416,959
the vast bulk of the grants made were in respect of capital or employment projects.
Measure1 Projects by Type Business Expansion Priming Capital Employment Feasibility Feasibility/Innovation Preference shares Refundable Grant Aid Grand Total 2004 369 293
(NI) NI 8 32%Sheehan (1993) Capital Grants to Manufacturing Firms in Northern ireland NI 59%(approx) Monk (1990) Enterprise Board Investment UK
2012 Flanders DC Open Innovation in SMEs.pdf
Their relational capital is crucial in explaining their success as innovators. Devan Chemicals, Quilts of Denmark,
The benefits and cost of relational capital. Relational capital plays a central role in developing an open innovation based business model.
The competitive strength of the SMES is no longer (only) related to its internal competencies, but also) to its network of relationships.
and Allee, V. 2008), Value network analysis and value conversion of tangible and intangible assets, Journal of Intellectual Capital, 9, 1, 5-24.34 Gilmore, J. H and B
2012 InterTrade Ireland Innovation Ecosystem Report.pdf
Partners for increasing the innovative capacity of firms through human capital, problem solving and new knowledge.
2014 Irish Entrepreneurship Forum Report.pdf
Building human capital for Ireland also means attracting foreign talent. We highlight recent improvements in immigration policy
These factors, coupled with an emerging entrepreneurial infrastructure that includes seed capital, shared working spaces and collaborative networks, bodes well for an increase in technology-focused business startups in coming years.
The Department of Jobs, Enterprise and Innovation has set-aside €175 million in the 2013-2018 budget with the target of leveraging an additional €525 million in third-party capital for growing Irish startups.
In fact, the venture capital industry these days is used primarily as business expansion capital after a company has achieved product market fit and just needs to scale.
6. 1. 4 Rebrand existing Seed Capital Scheme to Startup Refunds for Entrepreneurs (SURE) The‘Seed Capital Scheme'enables people to reclaim income tax paid in Ireland in the previous years from the Revenue Commissioners
The Seed Capital Scheme is currently available to companies. The Scheme should also allow for sole traders to be eligible,
a. Under the principle of‘de minimus'investment, it is possible for the existing Seed Capital Scheme plan to be modified to be easier to understand, up to limits of perhaps €250k.
Provide the Seed Capital Scheme in a version that provides‘capital matching'funds of up to 50%of the amount up to €250k, under the same general contribution rules (repayment of up to 6 years income tax.
Such an incentive would energise smart money putting capital in new growth opportunities. Taxes would still be collected on such capital
when the capital was not being redeployed in startup investment. 55. Allow rollover reinvestment) relief on Capital gains into Irish companies,
either through EIIS, or through investment into a company. Capital gains which are reinvested within a calendar year will not be recognised as gains until such time as they are reinvested not.
and would become taxed on a final sale of the EII stock. 6. 2 Crowdfunding Crowdfunding is an exciting new form of raising capital that offers real opportunities in the area of alternative finance for startups.
as well as to equity funding for share capital in a company. Entrepreneurs and SMES could ostensibly raise capital from funders,
using social networks with crowdfunding platforms to finance their businesses and projects. The United states and other markets are experimenting with crowdfunding extensively at this time.
1. Improvements to the EIIS and Seed Capital Scheme (as detailed in Chapter 6 Access to Finance.
A progressive policy with respect to entrepreneurship sets tax rates on invested capital at a more favorable rate (Capital gains tax) than income from PAYE employment, interest, dividends and other sources.
a. Under the principle of‘de minimus'investment, it is possible for the existing Seed Capital Scheme plan to be modified to be easier to understand, up to limits of perhaps €250k.
Provide the Seed Capital Scheme in a version that provides‘capital matching'funds of up to 50%of the amount up to €250k, under the same general contribution rules (repayment of up to 6 years income tax.
where the sales proceeds from the sale of an asset are reinvested in the Seed Capital Scheme. 6. 1. 5 Rewarding continuous investment with deferred CGT 55.
2014 Irish Government National Policy Statement on Entrepreneurship in Ireland.pdf
Benchmarking/Measuring Entrepreneurship in Ireland 19 1. Culture, Human Capital & Education 20 1. 1 Culture 20 1. 2 Human Capital 20 1
Culture, Human Capital & Education 23 2. Business Environment & Supports 24 2. 1 Taxation 26 2. 1. 1 Startup Company Relief
Capital Scheme & Employment and Investment Incentive 27 2. 1. 5 Capital gains tax 27 2. 2 Business Registration 27 2. 3 Reducing Administrative
Human Capital & Education 56 Business Environment & Supports 57 Innovation 58 Access to Finance 59 Entrepreneurial Networks & Mentoring 60 Access to Markets 60
Ireland, in turn, will gain a global reputation as a location for smart capital and as an entrepreneurial hub.
1. Culture, human capital and education 2. Business environment and supports 3. Innovation 4. Access to finance 5. Entrepreneurial networks and mentoring 6. Access to markets
Entrepreneurial networks and mentoring 1 Culture, human capital and education 10 National Policy Statement on Entrepreneurship in Ireland For the entrepreneurship environment to be truly effective
capital and education Strategic Objectives This Entrepreneurship Policy Statement sets out a number of strategic objectives that are based on a careful evaluation of Ireland's existing position and an assessment of international best practice.
Human Capital and Education Make entrepreneurship an integral part of our ambition as a nation. Support its development in our education system, in our communities and in corporate behaviour.
The capital-rich Gulf states score very low on launching new products and on starting new companies.
Tech Sector Internationalization Human Capital High Growth 0 Ireland UK Denmark United states 1 0. 8 0. 4 0. 2 0
. 6 18 National Policy Statement on Entrepreneurship in Ireland This analysis shows Ireland is performing relatively well in overall terms, with particular strength in such areas as human capital, internationalisation and encouraging
or acquisition are important in helping to change the perception of entrepreneurs. 1. 2 Human Capital Certain demographic groups tend to be underrepresented within the entrepreneurial population, especially females, young people, migrants and seniors.
Human Capital and Education Promoting a national spirit and culture of entrepreneurship is essential if we are to facilitate a strong pipeline of future business startups National Policy Statement on Entrepreneurship in Ireland 21 client base indicates an average of only 5%of HSPU startups were led by female entrepreneurs.
Culture, Human Capital & Education Make entrepreneurship an integral part of our ambition as a nation Develop guidance for schools to enhance enterprise in education.
and hire suitably skilled staff from the global talent pool. 2. 1. 4 Seed Capital Scheme & Employment and Investment Incentive The Seed Capital Scheme (SCS), in conjunction with its associated scheme,
and reinvestment of capital are essential to enterprise development. Following a number of capital gains tax (CGT) rate increases in recent years,
A cross-border approach to entrepreneurship offers an opportunity for the entrepreneur to access resources such as capital, labour and technology that can spark new ideas.
D/Finance, Revenue) Review and consider further amendments to the Seed Capital Scheme (SCS) to encourage
thereby ensuring a sizeable pool of capital is available to early-stage Irish companies. However, a shortage of capital worldwide for venture investment is creating uncertainty about the level of future inflows to Ireland.
The National Pensions Reserve fund (NPRF) has been working closely with EI on the development of Innovation Fund Ireland (IFI),
The BICS deploy services from the regional capital cities (Cork, Derry, Dublin, Galway and Waterford), delivering the key enablers for job creation in the innovative startup and early stage SME market to an EC Accredited Quality Standard.
Culture, Human Capital & Education The Global Entrepreneurship Monitor (GEM) provides an annual assessment of the entrepreneurial activity,
Performance Indicators Culture, Human Capital & Education Metric Source Baseline-2013 Output-2014 CULTURE Aspirational Entrepreneurs GEM 14.7%Nascent Entrepreneurs GEM
-Number of schools-Number of students LEO 780 29,359%of Females attending Core Training Programmes LEO 57%HUMAN CAPITAL & EDUCATION Numbers in Entrepreneurship Modules
-Index Competition Competitors Market Dominance Human Capital Educational Level Staff Training Technology Absorption Technology Level Tech Absorption Gender Female Opportunity
of Ireland OGP Office of Government Procurement R&d Research and development SBCI Strategic Banking corporation Ireland SBG State Bodies Group SCS Seed Capital Scheme SFI
2014_global_rd_funding_forecast.pdf
including increased access to capital and support for small-to-medium enterprises. A dedicated budget of $34 billion will focus on top-level research supported by the European Research Council, the EU's equivalent to the U s s National Research Council.
the supply of capital will fall short of demand by 2030. This is especially important for those among the 74 ROW economies with limited R&d infrastructures:
which talent and capital are retained and recycled into successive phases of innovation and commercial development.
Key features of any successful ecosystem regardless of location include LARGE INVESTMENTS IN HUMAN CAPITAL:
CAPITAL AVAILABLE FOR ALL STAGES OF R&d: All levels of funding are encouraged, from small-scale grants for early stage proof-of-concept research to largescale commercially focused equity investment.
2014_RIM Plus Regional Innovation Report_West Transdanubia.pdf
they have accumulated region-specific (or rather regional innovation system-specific) knowledge and relational capital. However, their institutional autonomy and capacity to influence regional innovation strategy implementation kept diminishing as a result of policy-makers'repeated re-centralisation moves.
and reduces thereby both policy effectiveness and social capital; 4. The prioritisation of absorption over policy effectiveness and consequently a prohibitively high degree of waste of resources;
2015 Ireland Action Plan for Jobs.pdf
Launch a Manufacturing Capital Equipment Grant providing up to €250, 000; Pilot Platform 4 Growth online programme involving 100 firms;
and Invest €3. 6 billion under the Public Capital Programme in 2015 to create direct and indirect jobs,
which can meet Ireland's human capital needs across the spectrum of skills areas and appropriate mechanisms to engage with industry to ensure alignment of FET
as part of the €3. 619 billion Public Capital Programme in 2015 to make Ireland a great place to live
In particular, a combination of longer tenure and better conditions with potentially lower cost pricing will provide SMES with access to patient intelligent capital that will support their long-term development,
Culture, human capital and education; Business environment and supports; Innovation; Access to finance; Networks and mentoring;
Put in place a‘Knowledge Development Box'income-based tax regime for intangible assets Knowledge Based Capital Increasing the level of investment in knowledge-based capital will be an important source of enterprise growth and competitiveness
or more in knowledge-based capital as they do in physical capital such as plant and machinery.
EI) 83 Enterprise Ireland will launch a Manufacturing Capital Equipment Grant providing up to €250, 000 by way of grant to eligible SMES for the purchase of capital equipment (subject to
The implementation of the Enterprise Ireland Development Capital Scheme Strategy; The commitment by EI of €99. 5 million to a number of funds under its Seed and Venture capital Scheme (2013-2018;
venture and growth capital in Ireland is above average in an international context. The ESRI suggests that in practice the scope to substantially increase the share of this type of funding may be limited.
and Investment Scheme (EII) and the Seed Capital Scheme (SCS) that are designed to increase the usage of these funding mechanisms for SMES.
The Minister also announced as part of the Budget his intention to relaunch the Seed Capital Scheme as the new‘Startup Refunds for Entrepreneurs Scheme'(SURE) in the coming months.
Enterprise Ireland made a total commitment of €75 million to three fund managers under the Development Capital Scheme, MML Growth Capital Partners Ireland, BDO Development Capital Fund,
or not sought in the first place. 2015 Actions Diversifying the Range of Financing Options for SMES 117 The ISIF to explore the feasibility of introducing a new SME Equity/Mezzanine Fund to provide capital to SMES.
Culture, human capital and education; Business environment and supports; Innovation; Access to finance; Networks and mentoring;
Human Capital and Education 178 Broaden and deepen work to support entrepreneurship in schools. DES) 179 Examine the Entrepreneurship in the Schools activity in each LEO area
Enterprise & Innovation 489 Justice Group 107 Public Expenditure & Reform 137 Social Protection 25 Transport, Tourism & Sport 938 Total Gross Capital
In addition, much of this capital spend will help make Ireland a better place in which to live and work.
social capital, Corporate Social Responsibility and corporate governance, and the role that these factors play in the competitiveness agenda.
DCENR) 258 Invest €3. 619 billion Public Capital Programme in 2015 to make doing business easier,
television and audio visual content production sectors here and advance the targets set in the Creative Capital Report adopted by Government in 2011.
and industry leaders, with assistance from state enterprise agencies, have made strategic capital and capability investments in growth areas such as dairy,
The Housing Supply Coordination Task force for Dublin will continue its work in support of increased supply in the Capital.
DCCOI, ID2015) 344 Deliver an international programme of events presenting Irish design in international capitals of design and commerce,
DJEI) 360 Examine the scope for improving access to finance for cleantech companies which often have particular difficulties in accessing capital-to allow them to expand and export.
Launch a Manufacturing Capital Equipment Grant providing up to €250, 000 Pilot Platform 4 Growth online programme involving 100 firms Provide Innovation 4 Growth
2011 Manufacturing Capital Investment €1. 06bn Q1-Q3 2014 Manufacturing Capital Investment €2. 8bn(+163%)To demonstrate the Online Tool at 10 events nationwide
Business Innovation Research SCS Seed Capital Scheme SEAI Sustainable Energy Authority of Ireland SVCS Seed and Venture capital Scheme SFA Small Firms Association
2015-April-Social_Innovation_in_Europe.pdf
the launch of a Social innovation community in 2015, support to the public sector observatory of the OECD, a new competition for the prize of the European capital of Innovation,
A Hitchiker 's Guide to Digital Social Innovation.pdf
Anania@ec. europa. eu Dr. Antonella Passani Head of Society, Innovation and Social Capital Unit T6 Ecosystems srl a. passani@t-6. it Abstract:
and human capital because its outputs and its activities are not leading to this kind of impacts. 5. At this point the SAT will show all the questions related to the impact dimensions selected by the project representatives. 6. The data inserted by CAPS representatives will be elaborated in real time by the SAT
A NEW APPROACH TO INNOVATION POLICY IN THE EUROPEAN UNION.pdf
This calls for urgent action at the EU level to ensure that the free movement of capital
In addition, we must expand the public EU and member state and private capital to innovation by:
which can complete the transformation of Europe from the old economy to the new, innovation-based economy, with value-added, intellectual capital intensive activities.
Assessing Europe University-Based Research.pdf
73 9. 5 INDICATORS BASED ON HUMAN CAPITAL...74 9. 6 RESEARCH ACTIVE ACADEMICS...75 9. 7 RESEARCH OUTPUT PER ACADEMIC STAFF...
providing human capital through education and training, attracting high-skilled talent and investment, actively engaging with the local and regional community through knowledge and technology transfer,
Capital and employment flows to where talent and quality education resides. If local/regional governments are a financial contributor to higher education
Her current roles include membership of various boards (Capital Markets CRC, Australian Technology Park Innovations (ATPI), INTERSECT (NCRIS-funded NSW node for eresearch services and computing infrastructure), Sydney Institute of Marine Science (SIMS) and ARC Centre
and experts groups of the European commission, the High Level Expert Group on Reporting of Intellectual Capital for increasing investment in Research and development among them.
Her main research and publications are related to intellectual capital as a driver of innovation, economics of innovation,
Over the last three years she has applied the intellectual capital framework to Universities and research institutions in order to help them to better measure, manage
and have not developed awards and honours to this extent. 9. 5 INDICATORS BASED ON HUMAN CAPITAL Many of the indicators listed here can be interpreted as an indicator of performance but also as a precondition of performance. 75 9. 5
from http://www. madrimasd. org/proyectoseuropeos/documentos/doc/education research and innovation. pdf. European commission (2006) Encourage corporate measuring reporting on research and other forms of intellectual capital.
RICARDIS (Reporting Intellectual Capital to Augment Research, Development and Innovation in SMES), Report to the Commission of the High 146 Level Expert Group.
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