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・ Knowledge Acquisition and Documentation Structuring
・ Knowledge Adventure
・ Knowledge Aided Retrieval in Activity Context
・ Knowledge and Decisions
・ Knowledge and Human Development Authority
・ Knowledge and Human Interests
・ Knowledge and Its Limits
・ Knowledge and News Network
・ Knowledge and Politics
・ Knowledge and Skills Framework
・ Knowledge and Understanding
・ Knowledge arena
・ Knowledge argument
・ Knowledge ark
・ Knowledge assessment methodology
Knowledge balance sheet
・ Knowledge base
・ Knowledge based community sharing system
・ Knowledge Based Software Assistant
・ Knowledge Bowl
・ Knowledge broker
・ Knowledge building
・ Knowledge building communities
・ Knowledge by acquaintance
・ Knowledge by presence
・ Knowledge Cafe
・ Knowledge Channel
・ Knowledge Collection from Volunteer Contributors
・ Knowledge commons
・ Knowledge community


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Knowledge balance sheet : ウィキペディア英語版
Knowledge balance sheet

A knowledge balance sheet is an instrument for structured identification, representation and development of intellectual capital. It shows the connections between organizational goals, business processes, intellectual capital and business success. It is able to reveal the mutual influence between the factors of success and the most efficient investment levers, specifies the strategic direction for knowledge management processes and checks the degree to which they have been implemented.〔IAS 39 International Accounting Standard 39: Financial Instruments: Recognition and Measurement〕
== Two views ==
View from the
* outside as a reporting instrument: stakeholders obtain reliable data on the intangible assets and on the future-fitness of the enterprise.
* inside as a management instrument: the measurement and assessment of the intellectual capital can be systematically controlled, developed and reflected upon.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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