Purpose: Intellectual capital theory and practice predominantly focus on measuring and managing intangible assets. However, if we want to balance the intellectual capital books (Harvey and Lusch, 1999), we should recognize both intellectual assets and intellectual liabilities (Caddy, 2000). Therefore, the purpose of this article is to present a theoretical framework for measuring intellectual liabilities. Design: Identifying intangible liabilities is identifying the risk of decline and fall of organizations. One of the first extensive studies related to causes of decline and fall is Gibbon‟s Decline and Fall of the Roman Empire (Gibbon, 2003 [original publication 1776]). It seems as if the main lessons that were drawn from this study are also applicable to today‟s business environment. Therefore, the framework that is developed in this article is not only based on intellectual capital literature, but also on Gibbon‟s study into the causes of decline and fall of the Roman Empire. Findings: The findings are combined in a framework for measuring intellectual liabilities. The main distinction within the proposed framework is the distinction between internal and external liabilities. Internal liabilities refer to the causes of deterioration that arise from the sources of value creation within the organization. External liabilities refer to the causes of deterioration that come from outside and are beyond control of the organization. Originality: This article explores a relatively new topic (intellectual liabilities) from a perspective (historical sciences) that is hardly used in management science.
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Literatuur en psychologie hebben veel met elkaar te maken: net als in het echte leven lopen er in romans mensen rond die lets kunnen mankeren. Door romanpersonages te analyseren als echte personen kunnen er opmerkelijke conclusies getrokken worden. In dit artikel zal de figuur Elmer uit Gerard Reves novelle Werther Nieland gediagnostiseerd worden met behulp van het psychiatrisch model DSM-IV. Het zal blijken dat op Elmer de notie van de zogheten schizotypische persoonlijkheidsstoornis van toepassing is.
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PCK is seen as the transformation of content knowledge and pedagogical knowledge into a different type of knowledge that is used to develop and carry out teaching strategies. To gain more insight into the extent to which PCK is content specific, the PCK about more topics or concepts should be compared. However, researchers have rarely compared teachers’ concrete PCK about more than one topic. To examine the content dependency of PCK, we captured the PCK of sixteen experienced Dutch history teachers about two historical contexts (i.e. topics) using interviews and Content Representation questionnaires. Analysis reveals that all history teachers’ PCK about the two contexts overlaps, although the degree of overlap differs. Teachers with relatively more overlap are driven by their overarching subject related goals and less by the historical context they teach. We discuss the significance of these outcomes for the role of teaching orientation as a part of PCK.
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