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Record W4386449623 · doi:10.34190/eckm.24.2.1678

Towards a Deeper Understanding of Intellectual Capital

2023· article· en· W4386449623 on OpenAlexaff
Antthony Wensley, M. Max Evans

Bibliographic record

VenueEuropean Conference on Knowledge Management · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIntellectual Capital and Performance Analysis
Canadian institutionsMcGill UniversityUniversity of Toronto
Fundersnot available
KeywordsIntellectual capitalValuation (finance)PhenomenonDigitizationVariety (cybernetics)EconomicsKnowledge managementPositive economicsBusinessComputer scienceEpistemologyAccountingArtificial intelligence

Abstract

fetched live from OpenAlex

This paper takes its cue from a paper by Kianto and Cabrilo (2022) presented at ECKM 2022. In their paper they raise concerns both with the theoretic underpinnings of the theory of Intellectual Capital and the more specific need to consider the impacts on new technologies and work structures. In the existing literature it has been proposed that Intellectual Capital is composed of a variety of components which have often been addressed somewhat independently. It is important to both investigate the nature of these sub-components and recognize the extent to which they interact. Some key concerns with Intellectual Capital and its subcomponents are discussed including their valuation, which presents significant challenges to traditional approaches of valuation. Other notable concerns relate to the underlying conceptual structure for Intellectual Capital, which needs further study with respect to its general intelligibility, its explanatory value, and in the light of major technological changes and the phenomenon of digitization.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.007
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.015
Threshold uncertainty score0.048

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.007
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0060.005
Science and technology studies0.0020.025
Scholarly communication0.0150.043
Open science0.0020.007
Research integrity0.0050.008
Insufficient payload (model declined to judge)0.0070.001

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.

Opus teacher head0.087
GPT teacher head0.261
Teacher spread0.174 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2023
Admission routes1
Has abstractyes

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Same venueEuropean Conference on Knowledge ManagementSame topicIntellectual Capital and Performance AnalysisFrench-language works237,207