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7 USA Sweden Japan 1986 Sveiby Knowledge Company 1990 Analog Devices Corporate Score Card, USA 1988 KONRAD Report 1991 Fortune Intellectual Capital Cover Story 1992 Kaplan/Norton The Balanced Score Card Sveiby Skandia Knowledge IC Director Management Skandia Navigator Mobilizing Knowledge Creating Invisible Assets Company, HBR 1994 Intellectual Capital Fortune 1995 Skandia IC, & EU 1996 Baruch Lev The Boundaries of Financial Reporting & How to extend them 1997 Edvinsson/Malron Intellectual Capital 1996 / 7

8 USA EU & Sweden Japan Korea 1997 Stewart Intellectual Capital-The New Wealth of organization 2001 FASB Intangible Assets, 2004 FASB, pending the projects Disclosures About Intangible Assets Edvinsson/Malron Intellectual Capital PRISM Project Edvinsson Intellectual Capital AB Intellectual AB Intangible Asset Corporate ICPC Network" by IC-Rating Capital IC-Rating Study Longitude , / Actcell Corporation -OECD - / - 2 8

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12 Percentage of Market Value Intangible Assets 38% Tangible Assets 62% Intangible Assets 62% Tangible Assets 38% Intangible Assets 80% Tangible Assets 20% 1982 ) 1992 ) 2002 Source : Creating Strategy-Focused Organizations, David P. Norton (July 7, 2003) : S&P 500 Brookings Institute 12

13 ( : ) Source : IR (2002) Coca Co la Procter & Gamble Gille tte Bristol-My ers General Electr ic s 0 Micros oft Intel IBM Ericsso n Mc Donald' s 3M Nike General Moto rs Bethlehe Steel m 13

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16 Financial Capital Intellectual Capital Brand Intellectual Property Employee Process Network Customer 16

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18 Human Capital Fin l Capital Organisational Structural Capital Relational Structural Capital Business Recipe 18

19 Intellectual Capital Human Capital Employees Management 19

20 Intellectual Capital Organizational Structural Cap. Human Capital Intellectual Properties Process Employees Management 20

21 Intellectual Capital Organizational Structural Cap. Human Capital Relational Structural Cap. Intellectual Properties Management Employees Process Customer Brand Network 21

22 Intellectual Capital Organizational Structural Cap. Human Capital Relational Structural Cap. Intellectual Properties Process Employees Management Customer Brand Network 22

23 Intellectual Capital Business Recipe Organizational Structural Cap. Human Capital Relational Structural Cap. Intellectual Properties Process Employees Management Customer Brand Network 23

24 Intellectual Capital Business Recipe Organizational Structural Cap. Human Capital Relational Structural Cap. Business idea Strategies Position Intellectual Properties Process Employees Management Customer Brand Network 24

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26 1. Efficiency Present day 2. Risk 3. Renewal and Development Accounting Present value of IC efficiency in creating future financial value Threat against present efficiency * probability of threat coming true Efforts to renew and develop present efficiency 26

27 Efficiency A A A A A A B B B B B B C C C C C C D Risk - R R R R R R Renewal & Development A A A A A A B B B B B B C C C C C C D 27

28 BB BBB R Intellectual Capital Business Model Organization Human Relation BBB A R BB BBB R BB BB RR BBB BBB R BB BB BB BB RR BB BBB R BB BB RR Intellectual Properties BB BB BBB BBB Processes Management Employees Network Customers BB R - BBB BBB RR Brand BB BB BBB R 28

29 Efficiency AAA AA A BBB BB BM Pr Br Cu Em - Risḵ Risk BM IP Pr Em Negligible Moderate High Very high Business Model Intellectual Properties Processes Employees B CCC Mg IP Nw Mg Br Nw Management Brand Network CC Cu Customers CCC B BB BBB A AA AAA ( ) Renewal & Development 29

30 / BB AA A - Employees / 85 / 84 ~ 68 / 67 ~ 51 / 50 ~ 34 / 33 ~ 17 / 16 / 1) Very high probability 1 8 Very low probability 30

31 / As-Is Analysis Tool for Internal Management / BSC Intellectual Capital Measurement Reporting Tool for External Communication IR Valuation Tool for Company 31

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33 TurnIT 33

34 Sweden Japan Korea Norway Germany Finland Italy Australia UK Ireland Denmark Poland Spain Slovenia Netherlands Turkey France India Canada China USA Portugal Singapore Austria Hongkong Estonia 34

35 Address Tel Fax Homepage Contact us 35