4th EUROPEAN INSTITUTE FOR ADVANCED STUDIES IN MANAGEMENT (EIASM) WORKSHOP
on
“Visualising, Measuring, and Managing
Intangibles and Intellectual Capital”
Hasselt (Belgium), 22-24 October 2008
In collaboration with
KIZOK Research Institute (Universiteit Hasselt, Belgium)
and
Faculty of Economics (University of Ferrara, Italy)
With the General Sponsorship of:
PRELIMINARY
SYNTHETIC PROGRAMME
Wednesday, 22 October 2008
Faculteit TEW (Faculty of Business Economics), Agoralaan, Building D, Campus Diepenbeek
10h00 –12h00 / Registration on the “Agora”, central meeting place of the Universiteit Hasselt
12h00 –
13h30 / Lunch at University’s Canteen
13h30 –
15h30 / Aula H6, Universiteit Hasselt, Agoralaan, Building D, Campus Diepenbeek
Welcome Address:
- Stefano Zambon, University of Ferrara & Philip Vergauwen, Universiteit Hasselt (Workshop Chairs)
- Rector of the Universiteit Hasselt – Luc De Schepper
- Wim Voordeckers, Universiteit Hasselt & KIZOK Academic Director
Inaugural Plenary Session: “New Initiatives in the Extending Realm of Intangibles”
Key-Note Speakers
- Brian Singleton-Green (ICAEW, United Kingdom) :”Intangibles, Reporting Models and Research:A Practitioner's View”
- Viedma Marti (Politechnic University Catalonia, Spain) & Markus Will (Fraunhofer IPK, Germany): “The INCAS Project”
- Nadine Lybaert & Wim Voordeckers (KIZOK, Universiteit Hasselt, Belgium): “Intangibles & Entrepreneurship: An Accounting and Governance Perspective” (working title)
15h30 -
16h00 / Coffee break at ...
16h00 -
18h00 / Room
Parallel A1:
“IC Reporting & Disclosure I”
Chair: R. Orens
Papers:
a) Biancone
b) Orens, Aerts & Lybaert
c) Kuntner, Schaffhauser-Linzatti / Room
Parallel A2:
“IC & Policy Issues”
Chair: S. Zambon
Papers:
a) Dragomirescu & Di Tomaso
b) Gumb
c) Kovacic
d) Krizova / Room
Parallel A3:
“Intangibles in Higher Education”
Chair: C. Warden
Papers:
a) Altenburger & Schaffhauser-Linzatti
b) Bodnar, Harangozo, Revesz, Tirnitz & Varga-Polyak
c) Di Berardino, Palumbo & Di Berardino
d) Susana, Abdullaeva & Tashpulatova
Recommended Restaurant from 20h00 (to be announced)
Thursday, 23 October 2008
Faculteit TEW (Faculty of Business Economics), Agoralaan, Building D, Campus Diepenbeek
09h00 -10h30 / Room
Parallel B1:
“IC & SME’s”
Chair: K. Leitner
Papers:
a) Durst & Güldenberg
b) Huybrechts, Vandemaele & Lybaert
c) Leitner / Room
Parallel B2:
“ IC, High-Tech & Innovation”
Chair: H. Olander
Papers:
a) Olander
b) Sanchez
c) Taru Rastas / Room EC5
Parallel B3:
“IC & Accounting I”
Chair: F. Verbeeten
Papers:
a) De Beelde, Janin & Disle
b) Dinh Thi Tami, Kang & Schultze
c) Dutordoir, De Beijer & Verbeeten
10h30 –
11h00 / Coffee break
11h00 –
12h30 / Room
Parallel C1:
“IC Performance Issues”
Chair: M. Paloma-Sanchez
Papers:
a) Mouritsen & Murthy
b) Moffet & Hinds
c) Mention / Room
Parallel C2:
“IC Management & Control I”
Chair: W. Czakon
Papers:
a) Czakon
b) Steenkamp & Hooks
c) Mura & Longo / Room
Parallel C3:
“IC & HRM I”
Chair: M. Pellicelli
Papers:
a) Pellicelli, Casalegno & Cerruti
b) Khalked
c) Vlismas, Zorgios & Venieris
12h30 –
14h00 / Lunch at University’s Canteen
14h00 –
15h30 / Room
Parallel D1:
“IC Management & Control II”
Chair: S. Bürkland
Papers:
a) Chiucchi
b) Bürkland
c) Galgani / Room
Parallel D2:
“IC & Accounting II”
Chair: L. Borré
Papers:
a) Gelmini & Borré
b) Giuliani & Brännström
c) Konovalenko / Room
Parallel D3:
“IC & HRM II”
Chair: F. Lambrechts
Papers:
a) Hamza et al.
b) Lambrechts
c) Fulcher Nelson
d) El Tawy & Tollington
15h30 –
16h00 / Coffee break
16h00 –
18.00 / Room
Parallel E1:
“IC Reporting & Disclosure II”
Chair: C. Galgani
Papers:
a) Galgani
b) Gallardo & Castilla-Polo
c) Oliveira, Rodrigues & Craig / Room
Parallel E2:
“IC & Financial Markets”
Chair: E. Valli
Papers:
a) Lämpsa
b) Valli
c) Wollersheim
d) Baldi & Trigeorgis / Room
Parallel E3:
“IC & Social Profit”
Chair: B. Catasus
Papers:
a) Catasus
b) Passetti, Cinquini, Frey & Tenucci
c) Treml
d) Warden & Pook
20h00 / Gala Diner
Friday, 24 October 2008
Faculteit TEW (Faculty of Business Economics), Agoralaan, Building D, Campus Diepenbeek
09h00 –10h30 / Room
Parallel F1:
Chair: T. Günther
Papers:
a) Karjalainen
b) Ott & Günther
c) Steeger, Schultze & Eierle
d) Verbeeten / Room EC4
Parallel F2:
Chair: L. Bellora
Papers:
a) Vorsatz, Singer & Schwarzmann
b) Bellora
c) Kianto
10h30 –
11h00 / Coffee break
11h00 –
13h00 / Aula H6, Universiteit Hasselt, Agoralaan, Building D, Campus Diepenbeek
Closing Plenary Session: “Accounting, Management and the Intangibles Puzzle”
Key-Note Speakers
- Aino Kianto (Laappeeranta University, Finland): “The Dynamic Dimension of Intellectual Capital”
- Anne Wyatt (Sydney University of Technology, Australia): “Accounting for External and Internal Intangible Investment”
Final Panel Discussion (introduction Stefano Zambon)
Conferment of the Awards:
- PriceWaterhouseCoopers Award for the
“Best Junior Contribution to the Development of Intangibles and IC Theory and Practice”
- KIZOK Award for the
“Best Paper on IC and Small andMedium Sized Businesses” (KIZOK, University of Hasselt)
Farewell Address
- Stefano Zambon, University of Ferrara & Philip Vergauwen, Universiteit Hasselt (Workshop Chairs)
List of accepted submissions :
RATIOS ON INTANGIBLES AS AN INSTRUMENT FOR BUDGET ALLOCATION: CONCEPTUAL THOUGHTS ABOUT IMPROVEMENTS FOR AUSTRIAN PUBLIC UNIVERSITIES
ALTENBURGER OTTO A., (VIENNA UNIVERSITY - AUSTRIA) - MICHAELA M. SCHAFFHAUSER-LINZATTI
VALUING SYNERGIES FROM BUSINESS COMBINATIONS AND TESTING GOODWILL FOR IMPAIRMENT: A REAL OPTIONS APPROACH
BALDI FRANCESCO, (ROME "LA SAPIENZA" UNIVERSITY - ITALY) - LENOS TRIGEORGIS
MEASURING AND REPORTING INNOVATION CAPITAL - A COMPARISON OF INDICATORS SUGGESTED IN ACADEMIC LITERATURE AND INDICATORS REPORTED IN INTELLECTUAL CAPITAL STATEMENTS
BELLORA LUCIA, (DRESDEN TECHNICAL UNIVERSITY - GERMANY) -
IMPAIRMENT TEST OF INTANGIBLE ASSETS IN THE FINANCIAL STATEMENT OF MEDICAL BIOTECH AND BIG PHARMA COMPANIES. REGULATION ASPECTS WITH REFERENCE TO IAS/IFRS AND US GAAP – THEORETICAL AND EMPIRICAL ANALYSIS.
BIANCONE PAOLO PIETRO, (TORINO UNIVERSITY - ITALY) -
MANAGING OF INTELLECTUAL CAPITAL IN HUNGARIAN UNIVERSITIES – THE CASE OF CORVINUS UNIVERSITY OF BUDAPEST
BODNÁR VIKTÓRIA, (CORVINUS UNIVERSITY OF BUDAPEST - HUNGARY) - TAMÁS HARANGOZÓ, ÉVA RÉVÉSZ, TAMÁS TIRNITZ, CSILLA VARGA-POLYÁK
MANAGEMENT OF INTELLECTUAL CAPITAL: THE ROLE OF MANAGEMENT CONTROL
BÜRKLAND SIRLE, (TARTU UNIVERSITY - ESTONIA) -
EQUALIX – MEASURING, REPORTING AND TALKING ABOUT EQUALITY
CATASUS BINO, (STOCKHOLM UNIVERSITY - SWEDEN) -
THE ORGANIZATIONAL AND STRATEGIC EFFECTS OF MEASURING INTELLECTUAL CAPITAL: TWO EXPLORATIVE CASE STUDIES
CHIUCCHI MARIA SERENA, (UNIVERSITÀ POLITECNICA DELLE MARCHE - ITALY) -
THE PLURAL FORM OF GOVERNANCE, SOCIAL CAPITAL AND THE RELATIONSHIP LIFE CYCLE
CZAKON WOJCIECH, (ACADEMY OF ECONOMICS AT KATOWICE - POLAND) -
ACCRUALS IN HIGH TECH INDUSTRIES WITH HIGH INTANGIBLES
DE BEELDE IGNACE, (GHENT UNIVERSITY - BELGIUM) - REMI JANIN, CHARLOTTE DISLE
ACADEMIC RESEARCH PERFORMANCE AND INTELLECTUAL CAPITAL EVALUATION: EVIDENCE FROM ITALIAN UNIVERSITIES
DI BERARDINO DANIELA, (PESCARA "G.D'ANNUNZIO" DI CHIETI-PESCARA UNIVERSITY - ITALY) – RICCARDO PALUMBO, DANIELA DI BERARDINO
DISCRETIONARY CAPITALIZATION OF R&D - THE TRADE-OFF BETWEEN EARNINGS MANAGEMENT AND SIGNALLING
DINH THI TAMI, (AUGSBURG UNIVERSITY - GERMANY) - HELEN KANG, WOLFGANG SCHULTZE
THE TANGIBLE AND THE INTANGIBLE CONTENTS OF GOODS. MEASUREMENT PROCEDURE, CONCEPTUAL ISSUES AND INDUSTRIAL POLICY IMPLICATIONS
DRAGOMIRESCU HORATIU, (ACADEMY OF ECONOMIC STUDIES OF BUCHAREST - ROMANIA) - MARCO DI TOMMASO
PURCHASE OF SMES: A NON-PHYSICAL ATTRACTION?
DURST SUSANNE, ( - LIECHTENSTEIN) - STEFAN GÜLDENBERG
IMPACT OF BRAND VALUE ANNOUNCEMENTS ON FIRM VALUE: AN EVENT STUDY ANALYSIS
DUTORDOIR MARIE, ( - NETHERLANDS) - DOMINIQUE DE BEIJER - FRANK VERBEETEN
EXPLORING THE HUMAN-RELATED ASSET RECOGNITION AND MEASUREMENT BOUNDARY.
EL TAWY NEVINE, (BRUNEL UNIVERSITY - U.K.) - TONY TOLLINGTON
TOWARD AN UNDERSTANDING OF GLOBAL ENTREPRENEURIAL KNOWLEDGE MANAGEMENT (EKM) PRACTICES: A PRELIMINARY INVESTIGATION EKM IN FRANCE AND THE U.S.
FULCHER NELSON ANNE, ( - FRANCE) -
BRAND VALUATION FOR IAS-IFRS ANNUAL REPORTS AND PERFORMANCE MEASUREMENT SYSTEMS OF LUXURY GOODS COMPANIES. TOD’S GROUP CASE STUDY.
GALGANI CRISTINA, (FLORENCE UNIVERSITY - ITALY) -
MANAGEMENT CONTROL AND INTANGIBLES IN THE ITALIAN WINE INDUSTRY. THE BANFI GROUP CASE STUDY
GALGANI CRISTINA, (FLORENCE UNIVERSITY - ITALY) -
THE DISCLOSURE OF INTANGIBLES: A REVIEW
GALLARDO VAZQUEZ DOLORES, (EXTREMADURA UNIVERSITY - SPAIN) - FRANCISCA CASTILLA POLO
GOODWILL AND NEGATIVE RESULTS: MIGHT PIGS FLY?
GELMINI LORENZO, (UNIVERSITÀ DEGLI STUDI DEL PIEMONTE ORIENTALE - ITALY) - PROF. LUIGI BORRÉ
ACCOUNTING, IC AND IFRS3 – IS IT A WAY OF HARMONIZING AND BRIDGING THE GAP?
GIULIANI MARCO, (ANCONA UNIVERSITY - ITALY) - DANIEL BRÄNNSTRÖM
THE EMERGING FRENCH TOUCH ON INTANGIBES: A DIALECTIC PERSPECTIVE
GUMB BERNARD, (ESC - GRENOBLE BUSINESS SCHOOL - FRANCE) -
THE CHANGING NATURE OF EMPLOYMENT RELATIONSHIP: ITS’ EFFECT ON SOCIAL CAPITAL, COMMITMENT, TURNOVER INTENTION AND KNOWLEDGE SHARING
HAMZAH NORADIVA, (UNIVERSITY KEBANGSAAN MALAYSIA - MALAYSIA) - ROSMAH MAT ISA- RASIDAH ARSHAD - NOR LIZA ABDULLAH - RAHAYU ABD GHANI
THE DISTINCTIVENESS OF FAMILY FIRM INTANGIBLES
HUYBRECHTS JOLIEN, (HASSELT UNIVERSITY - BELGIUM) - WIM VOORDECKERS, SIGRID VANDEMAELE, NADINE LYBAERT
R&D INVESTMENTS AND FUTURE EARNINGS: DOES DIVIDEND PAYOUT MATTER?
KARJALAINEN PASI, (OULU UNIVERSITY - FINLAND) -
KNOWLEDGE MANAGEMENT, ITS RELATION WITH INTELLECTUAL CAPITAL AND THEIR IMPACT ON PERFORMANCE OF THE ORGANIZATION
KHALKED MAHA, ( - EGYPT) -
OPERATIONALIZING DYNAMIC CAPABILITIES FOR INNOVATION MANAGEMENT
KIANTO AINO, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) -
ABSTRACT OF PAPER FOR THE 4TH WORKSHOP ON MANAGING INTANGIBLES AND IC
KONOVALENKO VICTORIA, (BODO REGIONAL UNIVERSITY - NORWAY) -
SUSTAINABLE REGIONAL DEVELOPMENT
KOVACIC ART, (UNIVERSITY OF LJUBLJANA - SLOVENIA) -
WHY DO REVENUE AUTHORITIES FIND INTAGIBLE ASSETS OF INTEREST?
KRIZOVA ZUZANA, (BRNO UNIVERSITY - CZECH REPUBLIC) -
REPORTING ON RESERACH AND DEVELOPMENT UNDER IAS/IFRS - EVIDENCE FROM AUSTRIA
KUNTNER MAGDALENA, (VIENNA UNIVERSITY - AUSTRIA) - MICHAELA M. SCHAFFHAUSER-LINZATTI
HOW DO DIFFERENT MARKET CONDITIONS MODERATE THE SETS OF VALUE DRIVERS USED IN VALUING TARGETS IN TECHNOLOGY MERGERS AND ACQUISITIONS?
LÄMPSÄ ELINA, (UNIVERSITY OF OULU - FINLAND) -
INNOVATION, INTELLECTUAL CAPITAL AND PERFORMANCE IN SMES: RESULTS FROM A LONGITUDINAL STUDY
LEITNER KARL-HEINZ, ( - AUSTRIA) -
PERFORMANCE MEASUREMENT SYSTEMS AND ORGANIZATIONAL CONFIGURATIONS.
MENTION ANNE-LAURE, ( - LUXEMBOURG) -
BENCHMARKING KNOWLEDGE MANAGEMENT: A TOOL TO MEASURE INTELLECTUAL ASSETS
MOFFETT SANDRA, (ULSTER UNIVERSITY - U.K.) - MS ANNE HINDS
THE PERFORMANCE OF INTELLECTUAL CAPITAL: ARRANGEMENTS ABOUT INTELLECTUAL AND FINANCIAL CAPITAL IN A BANK
MOURITSEN JAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - VIJAYA MURTHY
INTELLECTUAL CAPITAL, EMPLOYEES’ PERFORMANCE AND PERCEIVED CORPORATE STRATEGY. AN EXPLORATORY STUDY
MURA MATTEO, (BOLOGNA UNIVERSITY - ITALY) - MARIOLINA LONGO
VALUE CREATION AND VALUE CAPTURING IN INNOVATIVE NETWORKS
OLANDER HEIDI, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) -
FACTORS INFLUENCING INTELLECTUAL CAPITAL REPORTING IN THE SUSTAINABILITY REPORTS OF PORTUGUESE FIRMS
OLIVEIRA LIDIA, (MINHO UNIVERSITY / SCHOOL OF ECONOMICS AND MANAGEMENT - PORTUGAL) - LÚCIA LIMA RODRIGUES AND RUSSELL CRAIG
ECONOMIC CONSEQUENCES OF WEB-BASED INTELLECTUAL CAPITAL DISCLOSURES
ORENS RAF, (LESSIUS HOGESCHOOL - BELGIUM) - WALTER AERTS - NADINE LYBAERT
DISCLOSURE OF INTANGIBLES IN PURCHASE PRICE ALLOCATIONS
OTT CHRISTIAN, (DRESDEN TECHNICAL UNIVERSITY - GERMANY) - PROF. DR. THOMAS GÜNTHER
COMMUNICATING INTELLECTUAL CAPITAL: EVIDENCE FROM SOCIAL AND SUSTAINABILITY REPORTING
PASSETTI EMILIO, (PISA UNIVERSITY - ITALY) - CINQUINI L., FREY M., TENUCCI A.
MEASURING PEOPLE MANAGEMENT AND SHAREHOLDER VALUE CREATION RELATIONSHIP. AN EMPIRICAL APPROACH FROM ITALIAN FIRMS.
PELLICELLI MICHELA, (PAVIA UNIVERSITY - ITALY) - CECILIA CASALEGNO, ELISA CERRUTI.
INTANGIBLES RELATED INFORMATION IN THE VALUE DETERMINATION – CASE SOFTWARE INDUSTRY
RASTAS TARU MAARIT, (HELSINKI SCHOOL OF ECONOMICS - FINLAND) -
INTELLECTUAL CAPITAL AND INNOVATION. A LITERATURE REVIEW FOR POLICY PURPOSES
SANCHEZ PALOMA, (MADRID AUTONOMOUS UNIVERSITY / IADE INSTITUT OF BUSINESS ADMINISTRATION - SPAIN) - OIHANA BASILIO
THE VALUE RELEVANCE OF INTANGIBLES: THE CASE OF IAS 38
STEEGER LEIF, (AUGSBURG UNIVERSITY - GERMANY) - WOLFGANG SCHULTZE - BRIGITTE EIERLE
INTERPRETING PICTORIAL MESSAGES OF INTELLECTUAL CAPITAL
STEENKAMP NATASJA, (MASSEY UNIVERSITY - NEW ZEALAND) - JILL HOOKS
EXPLORING INTELLECTUAL CAPITAL APPROACHES AND FORESIGHT FOR THE DEVELOPMENT OF THE HIGHER EDUCATION SECTOR. THE CASE OF UZBEKISTAN
SUSANA ELENA, ( - SPAIN) - DR. NARGIZA ABDULLAEVA- MS. NAZIMA TASHPULATOVA
WHAT FACTORS CREATE VALUE IN HOSPITALS?
TREML MARTIN KURT, (WIRTSCHAFTSUNIVERSITAT WIEN - AUSTRIA) -
ANALYSTS’ OPTIMISM & NONFINANCIAL INFORMATION
VALI EDWARD, (COPENHAGEN BUSINESS SCHOOL - DENMARK) -
THE VALUE-RELEVANCE OF INTANGIBLE ASSET DISCLOSURES: EVIDENCE FROM THE SERVICE
VERBEETEN FRANK, ( - NETHERLANDS) -
TOWARDS A VALUATION MODEL FOR TEAM LEARNING IN KNOWLEDGE INTENSIVE PRODUCTION ENVIRONMENTS
VLISMAS ORESTES, (ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS - GREECE) - YANNIS ZORGIOS, GEORGE VENIERIS
VOLUNTARY DISCLOSURE OF INFORMATION ABOUT INTANGIBLES, SOCIAL AND ENVIRONMENTAL FAC-TORS AND ITS IMPACT ON THE IMPLICIT COST OF EQUITY CAPITAL: A SURVEY OF EURO STOXX
VORSATZ NADINE, ( - GERMANY) - PROF. DR. SINGER - PROF. DR. SCHWARZMANN
SUSTAINABLE HEROS: INTANGIBLE APPROACHES TO SUSTAINABLE FUTURES FOR HIGHER EDUCATION AND RESEARCH ORGANISATIONS (HEROS)
WARDEN CAMPBELL, (LAGUNA UNIVERSITY - SPAIN) - POOK, K.ELENA, S.
DO DYNAMIC CAPABILITIES CONTRIBUTE TO THE SUCCESS OF MERGERS AND ACQUISITIONS?
WOLLERSHEIM JUTTA, (HFB - BUSINESS SCHOOL OF FINANCE AND MANAGEMENT - GERMANY) -
PROSPECTIVE INTELLECTUAL ASSETS INFORMATION FOR CREDIT RATING AND ANALYSIS: EVIDENCE FROM JAPAN
YOSANO TADANORI, (KOBE UNIVERSITY - JAPAN) - CHITOSHI KOGA
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