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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 OpenAlex

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.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

Full frame distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.893
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0010.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.022

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