Martin Nemetz

A meta-model for intellectual capital reporting

Since more than a decade, various conceptions of intellectual capital reporting have been presented in both the academic and practitioners literature. As the evolving concepts of reporting can most certainly not be compared with each other, the real value of those reports cannot be unfolded by investors and stakeholders in general. When looking at the discrepancy between an enterprises market value and book value, those reports seem to gain even more in importance. The application of the meta-modelling approach allows the generation of intellectual capital reports by using so called meta-indicators. Those generated reports are based on already existing intellectual capital reports, which leads in turn to the possibility of comparing two originally different intellectual capital reports.

Metamodeling: Some Application Areas in Information Systems

Metamodeling is a powerful concept in the area of information systems that can be applied to solve a variety of tasks. The goal of the paper at hand is to provide an insight into these application areas. In order to do so first the basic thoughts behind metamodeling are introduced. Then it will be shown that there are applications in the context of the creation and composition of metamodels that have to be supported by “cross-sectional” aspects like visualization and simulation. Finally, we will describe some of these applications in more detail.

A method for comprehensive intellectual capital management and reporting

Purpose – This paper aims to present the ICRB method, a comprehensive framework for intellectual capital management that has been applied at a knowledge company, BOC IS GmbH (BOC). As nowadays a great variety of diverse conceptions of intellectual capital management and reporting approaches are discussed in both practitioner and academic journals and at conferences, one of the next steps in intellectual capital research could be the comprehensive management of an organisations intangible assets; opting for a special intellectual capital reporting method will no longer be a first‐choice decision. Together with BOC, this paper seeks to illustrate both a management method and a tool that allows easy and intuitive management and reporting of an organisations intellectual capital.Design/methodology/approach – By relying on method engineering as well as on the modelling approach, comparable and expressive means for managing and reporting an organisations intellectual capital will be presented.Findings – The ...

eduWEAVER: Integrated Design, Development and Deployment of eLearning Scenarios

The trend towards more didactics in eLearning and the increased usage of new media makes the design and development of courses increasingly complex. Only parts of the eLearning development process are supported by IT. As an effect, this may lead to a lower quality in eLearning material and courses, which in turn makes the possibility of participating in eLearning courses a rather unattractive option. In aiming to achieve a higher quality for eLearning-based courses, we introduce a conceptual model - the course creation model - that serves as a guideline for designing, realizing, and evaluating eLearning processes. This model is applied with eduWEAVER, a Web application that integrates design, development, and deployment of eLearning scenarios.