In December of 2004 the Directorate General for Research and Technological Development (DG RTD) of the European Commission (EC) set up a High-Level Expert Group to propose a series of measures to stimulate the reporting of Intellectual Capital in research intensive Small and Medium-Sized Enterprises (SMEs). The Expert Group has focused on enterprises that either perform Research and Development (R&D), or use the results of R&D to innovate and has also considered the implications for the specialist R&D units of larger enterprises, dedicated Research & Technology Organizations and Universities. In this report the Expert Group presents its findings, leading to six recommendations to stimulate the reporting of Intellectual Capital in SMEs by raising awareness, improving reporting competencies, promoting the use of IC Reporting and facilitating standardization.
In December of 2004 the Directorate General for Research and Technological Development (DG RTD) of the European Commission (EC) set up a High-Level Expert Group to propose a series of measures to stimulate the reporting of Intellectual Capital in research intensive Small and Medium-Sized Enterprises (SMEs). The Expert Group has focused on enterprises that either perform Research and Development (R&D), or use the results of R&D to innovate and has also considered the implications for the specialist R&D units of larger enterprises, dedicated Research & Technology Organizations and Universities. In this report the Expert Group presents its findings, leading to six recommendations to stimulate the reporting of Intellectual Capital in SMEs by raising awareness, improving reporting competencies, promoting the use of IC Reporting and facilitating standardization.
This research investigates to what extent lecturers at universities of applied sciences do regard differentiated rewards—intended to develop and/or display professionalism—to be fair, and to what extent, and in which form, do these stimulate their willingness to (further) professionalise and/or display professionalism. This was a case study research design, and a factorial survey measurement technique was used to collect data. We argue that lecturers believe it is fair that forms of differentiated rewards are used and applied in order to have them develop and/or display more professionalism. Especially the viewpoints/practices that relate to coordination, consultation, and consideration for personal circumstances have an influence on the justice perceived. This paper contributes to the HRM literature confirming that lecturers appreciate financial stimuli enhancing their professionalism; however, elements such as consultation, respect, coordination, and communication are appreciated even more. It appeals to HRM to design new practices which have more stimulating effect on personal and professional growth in subject-specific knowledge.