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The literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital, and relational capital with a survey applied to high‐technology firms from Spain.

Factor analysis was conducted with a sample of 49 firms (larger than 50 employees).

The results indeed demonstrate the existence of three main components of intellectual capital that, in general, fit the dominant structure proposed by other authors.

Before moving into an internationally accepted system for classification and measurement of intellectual capital, future research should seek a geographical and industrial agreement about the main components of this construct. In that direction, our empirical evidence provides only the experience of Spanish high‐tech firms; this experience could be different in other countries or industries.

In this paper, managers interested in the field can find a useful guidance for structuring an intellectual capital balance sheet, taking the three proposed components as main dimensions, and the items of the survey as a measurement tool for analyzing the intellectual strengths and weaknesses of their firms.

Academics can also benefit from this research, taking it as a basis for replication studies about intellectual capital in other countries and/or industries. This article presents one of the first empirical tests of the theoretically accepted components of intellectual capital.

This paper examines how developmental risk factors associated with depression in typically developing adolescents may interact with the particular life experience of adolescents with intellectual disabilities and influence vulnerability to depression. We suggest that a consideration of developmental factors and their interaction with the person's social environment may offer a possible framework for prevention and early intervention with adolescents with intellectual disabilities.

It is increasingly recognised that people with intellectual disabilities have poorer access to health care. One of the recommendations from the independent report, Healthcare for All is compulsory undergraduate medical teaching about people with intellectual disabilities. The purpose of this paper is to investigate the attitudes of medical students towards people with intellectual disabilities. The authors hypothesised that knowledge and attitude will change over the course of a 14‐week Neurosciences block, which included a taught intellectual disabilities module and opportunity to undertake a clinical placement.

The authors conducted a naturalistic prospective study in a London university. Data were collected at the beginning and the end of each of the three 14‐week Neurosciences blocks during the year. Attitude was measured using a self‐report questionnaire, including an amended short form of the Community Living Attitudes Scale (CLAS), administered in hard and e‐copy.

In total 136 medical students (35 per cent response rate) completed the questionnaire at the beginning and 133 (34 per cent response rate) at the end of the block. By the end of the block, students had increased knowledge of the definition of intellectual disability. Medical students showed generally favourable attitudes towards people with intellectual disabilities but there was no significant change in attitude between the start and end of the block.

This study shows that didactic teaching and limited exposure to people with intellectual disabilities, although it increases knowledge, is not enough to affect the kind of changes required to improve attitude. Increased face to face contact with people with intellectual disabilities and other innovative teaching methods are more likely to influence attitude in future medical practitioners. These will require further evaluation.

Given the increased prevalence of mental health problems amongst people with intellectual disabilities, it seems pertinent to consider how the recovery approach could potentially benefit practice within mental health services for people with intellectual disabilities. This paper seeks to explore the similarities between recovery principles and existing approaches in services for people with intellectual disabilities; it also aims to reflect on the potential barriers to the explicit uptake of the “recovery” approach in this context.

The presence and implementation of “recovery” approaches within mental health services for people with intellectual disabilities are reviewed. This is achieved through an examination of existing practices that could be described as recovery oriented, along with reflections on how these relate to the recovery approach. Questions are raised regarding whether practices can be regarded as “recovery oriented”, without first consulting service users.

Further consideration is needed about the extent to which mental health services for people with intellectual disabilities are recovery oriented and how recovery would be defined amongst people with intellectual disabilities.

It is suggested that further research using qualitative methodology is conducted, to enable the voice of service users to be heard.

The paper is one of the first to explore the relevance of the recovery approach to people with intellectual disabilities. Given the increasing emphasis on recovery approaches within mainstream services, it seems vital to give consideration to the potential for its meaningful application to people with intellectual disabilities and mental health problems.

Intellectual capital, as used here, is a concept that deals with intellectual property concepts, like patents and licences, but also includes less tangible assets like know‐how, skills and information systems. The need to measure the amount of intellectual capital in an organization has grown in importance. The worth or value of an organization cannot be given by the values in the balance sheet alone. Just as the use of discounted cash‐flow analysis is being accepted as a more reliable measure of value and will eventually replace other accounting‐based valuations, the value of intellectual capital will need to be measured and determined. Intellectual capital will also be a useful concept for setting corporate goals and strategies. Describes some current conceptions of intellectual capital and looks at ways of measuring intellectual capital. Compares intellectual capital valuation with financial cash flow valuation. Suggests that additional studies regarding the measurement of intellectual capital are still needed, and recommends, when good measures of intellectual capital are not available, the use of indicators as a means of indicating that intellectual capital is present or growing.

At The Dow Chemical Company, Intellectual Assets are regarded as knowledge with a value and are a key factor in creating wealth for the company. These Intellectual Assets include patents, trade secrets, trademarks and know‐how. The company has devised a six‐step Intellectual Asset model which involves strategy setting; identification and classification of existing Intellectual Assets; valuing these assets; deciding whether to invest in new knowledge through the development or purchase of technology and skills; and assembling the Intellectual Assets into Knowledge Portfolios for each global Dow business. This process is repeated on a regular basis. This paper discusses how the methodology has been developed and implemented at Dow, including the company’s approach to creating a Global Intellectual Asset Technology Centre and multi‐functional and multi‐geographic Intellectual Asset teams. Tools and techniques developed for measuring the company’s Intellectual Assets are generic and may be appropriately applied to any organization.

This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that intellectual assets and liabilities can be recognised in the financial statements using market value as a reference point acknowledging that intellectual assets and liability items cannot be measured accurately to recognise them individually. It was constructed using the common ground between financial reporting and intellectual assets and liability management. It has used an intellectual assets definition, an intellectual assets indicator at an organizational level, the Australian conceptual framework in accounting and recently published and revised accounting standards in Australia as tools for its construction.

It is widely recognised that people with intellectual disabilities receive a poorer quality of healthcare than their non-disabled counterparts. Training for healthcare professionals in intellectual disability is often scant or non-existent. The purpose of this paper is to explore the usefulness of employing actors with intellectual disabilities as simulated patients in the assessment of trainee psychiatrists.

The development of a structured clinical exam “station” designed to assess the ability of trainee psychiatrists to communicate with a simulated patient played by an actor with an intellectual disability is described. The paper also assesses the potential benefits of this kind of assessment and the experience of actors and examiners taking part in this process.

The station was found to perform well in discriminating between candidates of various abilities and was well received by actors, examiners and observers. The station is now routinely used in the formal assessment of trainee psychiatrists.

The use of people with intellectual disabilities in training and assessment appears to be advantageous in terms of improving knowledge, attitudes and skills amongst healthcare professionals and gives increased opportunities for people with intellectual disabilities to undertake valued social roles.

Few institutions currently employ actors with intellectual disabilities as simulated patients as part of their training programmes and as a result there is little in the way of literature on this subject. This paper describes an alternative approach to teaching and assessment which falls in line with recommendations from the Department of Health to involve service users in the training of healthcare professionals.

Many firms have started disclosing information on intellectual capital. Financial analysts, however, ask for more disclosure related to strategy and often find intellectual capital statement less relevant. Drawing on results from a study of disclosure of information on intellectual capital in Danish initial public offering (IPO) prospectuses, this commentary argues that the perceived irrelevance of intellectual capital is somewhat paradoxical since intellectual capital reports and recent prospectuses share remarkable similarities with respect to the intellectual capital indicators disclosed. Further, the commentary argues that, for intellectual capital disclosure to be perceived as relevant from a capital market perspective, the information should be disclosed as an integral part of a framework illuminating the value creation processes of the firm. The emerging practice with respect to intellectual capital offers such a framework for disclosing the business model of the knowledge‐based company.

Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process research in order to apply the findings to, and develop them for, the creation of strategic intellectual capital. By playing this changed Sprachspiel after Wittgenstein, leads to a multilevel model of the creation of strategic intellectual capital. Concludes with propositions in the form of hypotheses as managerial implications and suggestions for further empirical research.