Constructing a definition for intangibles using the resource based view of the firm
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Purpose The purpose of this paper is to construct and propose a definition for intangibles derived from the resource‐based view (RBV) of the firm for use in academic research and practical applications. Design/methodology/approach Intangibles are defined as a subset of corporate resources. In this paper, various definitions for intangibles are tested against the RBV framework. Findings The majority of definitions in the extant literature are (implicitly or explicitly) in synchronization with the RBV. Thus, it is possible to find and propose a common definition for intangibles. Research limitations/implications Some researchers argue that the field is still in its embryonic stages and thus the concepts might still be too fresh in order to find a stable common definition. Practical implications The paper offers a conceptual lens through which one can clearly link intangibles to strategy and offers a proposed definition of intangibles that incorporates a meta‐review of the literature. Originality/value The paper shows that it is in fact possible to accommodate various definitions of intangibles under one common framework and propose a unified characterization.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it