The ability to manage knowledge has become increasingly important in today's knowledge economy. Knowledge is considered a valuable commodity, embedded in products and in the tacit knowledge of highly mobile individual employees. Knowledge management (KM) represents a deliberate and systematic approach to cultivating and sharing an organization's knowledge base. It is a highly multidisciplinary field that encompasses both information technology and intellectual capital. This textbook and professional reference offers a comprehensive overview of the field of KM, providing both a substantive theoretical grounding and a pragmatic approach to applying key concepts. Drawing on ideas, tools, and techniques from such disciplines as sociology, cognitive science, organizational behavior, and information science, the text describes KM theory and practice at the individual, community, and organizational levels. It offers illuminating case studies and vignettes from companies including IBM, Xerox, British Telecommunications, JP Morgan Chase, and Nokia. This second edition has been updated and revised throughout. New material has been added on the information and library science perspectives, taxonomies and knowledge classification, the media richness of the knowledge-sharing channel, e-learning, social networking in KM contexts, strategy tools, results-based outcome assessments, knowledge continuity and organizational learning models, KM job descriptions, copyleft and Creative Commons, and other topics. New case studies and vignettes have been added; and the references and glossary have been updated and expanded.

http://msjavan.persiangig.com/document/Research2/km%20book.pdf

Knowledge Management in Theory and Practice

Measuring intellectual capital with financial figures: Can we predict firm profitability?

https://isiarticles.com/bundles/Article/pre/pdf/10865.pdf

A critical financial analysis of the Private Finance Initiative: Selecting a financing method or allocating economic wealth?

The majority of the literature concerning the implementation of public policy assumes that public managers can carry out new policy initiatives regardless of the behavioural, cognitive or technical demands that the introduction of such policies may make upon them. There has been a tendency to assume that managers actually have the detailed technical knowledge by which to enact such new policies. The paper proposes that in effect, public managers have to learn a range of often new and detailed techniques in order to implement what are often ambiguous policy directives. Drawing on data gathered from the introduction of capital investment appraisal in the British National Health Service, a model of Learned Implementation is presented that describes one way in which public managers can learn to enact new policy initiatives. Using a mix of six organizational processes and variables, the model demonstrates how learning occurs and is used to solve the problems that are inherent in the introduction of new policy initiatives. The model further describes how the managers routinize these solutions into job tasks and procedures and hence a policy initiative is operationalized. The paper concludes with a discussion about the difficulties of predicting the operational consequences of new policy initiatives and raises questions about knowledge, ability and capability in the implementation of public policy.

A Model of Learned Implementation

Partnerships are the British government’s preferred method of procuring public sector services, and the policy is usually justified in terms of delivering value for money. Ex ante financial methodologies are prescribed to ensure that decision making is based on a sound appraisal of alternatives and the government has called for an evaluation of implemented projects. This paper seeks to contribute to that evaluative process by exploring ex post facto some of the issues and problems that arose in practice. Using a case study approach, the paper considers two failures of information technology partnerships to examine how risk transfer, which is at the heart of the partnership policy, works in practice. The cases show that the contracts failed to transfer risk in the way that had been expected. The public agencies, not the commercial partner, bore the management risk and costs fell on the public at large and/or other public agencies.

/pdf/partnerships-for-better-for-worse-1e1vbekw9b.pdf

Partnerships: for Better, for Worse?

Bargaining with reading habit is no need. Reading is not kind of something sold that you can take or not. It is a thing that will change your life to life better. It is the thing that will give you many things around the world and this universe, in the real world and here after. As what will be given by this intellectual capital measuring the immeasurable, how can you bargain with the thing that has many benefits for you?

Intellectual Capital: Measuring the Immeasurable?

The Private Finance Initiative (PFI) was launched by the United Kingdom (UK) Government in 1992 in order to encourage the private sector in the UK to become more involved in public sector development projects. Moreover, a key theme of the initiative was that the public should receive ‘value for money’ with respect to such projects. This paper investigates the accounting issue as to whether or not the private or the public sector should record any related property in PFI projects on balance sheet. It argues that although both HM Treasury and the Accounting Standards Board (ASB) might agree on the accounting principles, the practical impact is that in order for related properties to stay off the public sector’s balance sheet, more risk needs to be transferred to the private sector. As a consequence of this, the objective of providing value for money to the public may not be achieved.

Substance, Form and PFI Contracts

This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean that most properties constructed by the private sector, on behalf of the public sector, would have suddenly to appear on the balance sheets of the latter. This would have led to an unacceptable level of public sector borrowing and could have undermined the entire rationale for the scheme. Having outlined the objectives of PFI and explained the attitude adopted by the ASB, the article examines the reaction of HM Treasury. The article then demonstrates the likely consequences of the main parties in PFI contracts passing on as much risk as possible to the private sector so as to ensure that the assets remain off balance sheet. It concludes by assessing the expected impact that these actions will have on value for money.

The Private Finance Initiative: Has the Accounting Standards Board Reduced theScheme’s Value for Money?

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Intellectual Capital: Measuring the Immeasurable?

Substance, Form and PFI Contracts

The Private Finance Initiative: Has the Accounting Standards Board Reduced theScheme’s Value for Money?