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The purpose of this paper is to develop and apply an ontology-supported asset information integrator system (AIIS) in the domain of infrastructure management. The two objectives are: first, to describe how different ontologies developed as part of this research support the design of message templates (MTs) that were implemented in the AIIS; and second, to explain the development and application of the prototype system for tangible capital asset (TCA) reporting.

The proposed system was developed in the MS SharePoint platform using a four-step methodology: create a web site and library; review and modify MTs; design and configure workflows; and add functionalities.

First, the architecture, methodology, and evaluation of the two ontologies: Transaction Domain Ontology and Tangible Capital Asset Ontology, developed as part of this research work were briefly introduced to describe how both the ontologies supported the design of MTs that were implemented in the AIIS. Second, the AIIS was successfully developed and applied in the domain of infrastructure management for the Asset Inventory and Condition Assessment Reporting.

The development of the AIIS would enable industry experts to exchange the tangible capital information. The built-in search engine and history services would help the experts to search a transaction and track the transaction history. The real-time visualisation of the data would help in decision making.

Infrastructure agencies use diversified information systems to manage infrastructure systems. Due to propriety nature of the information systems, the TCA data generated is heterogeneous and inconsistent, which make it difficult to exchange with other organisations. Also, the existing applications focus on processing and managing the TCA data for a variety of tasks; however, lack to support data exchange with other organisations. This emphasises the gap that requires the development of an ontology-supported collaboration system in the domain of infrastructure asset management.

The purpose of this paper is to develop an ontology of eco or natural assets to represent eco asset knowledge at two levels: eco asset metal model and eco asset ontology (EA_Onto). The three objectives of this paper are to: define eco assets explicitly to reach a common understanding of the terms; evaluate the ontology; and discuss a potential area of application.

A seven-step methodology was used to develop the proposed ontology: define the scope; develop the eco asset meta model (EA_MM), define taxonomy, code ontology, capture ontology, evaluate ontology and document ontology.

The EA_MM was developed to represent eco asset domain knowledge, which was further extended to develop the EA_Onto, explicitly defining the eco asset knowledge in asset management. As a part of evaluation, it was found that the knowledge representation is consistent, concise, clear, complete and correct.

Theoretically, the proposed ontology is a significant contribution to the body of knowledge in asset management. Practically, the knowledge representation provides a common understanding of eco assets for asset management experts. In addition, it will be used in applications for effective eco asset management.

The current literature lacks explicit declaration of eco assets, how they are related to built environment for effective integration and how asset management functions are to be applied to accomplish effective eco asset management. Presently, eco assets are managed on an ad hoc basis, which need to be explicitly defined through developing an EA_Onto for implementation in applications for effective eco asset management.

The purpose of this paper is to develop an eight-step procedure – transaction formalism protocol (TFP) – in the area of infrastructure management. The proposed TFP is developed from two perspectives: TFP Specification (conceptual) and TFP Tool (application). This paper introduces the TFP Specification and discusses the TFP Tool in detail.

To develop the proposed TFP Tool, a five-step methodology was used: identify and select existing standards, benchmark standards, link and build on these standards, develop the proposed TFP Tool and validate the protocol.

The TFP Specification defines each step as a function for which inputs, controls, mechanisms, tools/techniques and outputs are specified. The TFP Tool comprises a set of forms and guidance that the transaction development personnel, including transaction analysts, transaction designers, software developers, process modellers and industry experts, will use to define transactions in infrastructure management domain.

The proposed TFP Tool enables transaction development personnel to define transactions effectively and efficiently for information and communication technology (ICT)-based solutions through defining information in a structured, consistent and easy way.

The TFP Tool was built on existing standards incorporating their shortcomings, including lack of a step-by-step procedure to help guide the personnel what to do next, lack of transaction monitoring and improvement steps and lack of standardised forms to collect information in a prescribed format for implementation in ICT-based collaboration systems. The proposed Tool was evaluated and found to be feasible, usable and useful.

This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1‐ostensive versus IC2‐performative) and their different ontological perceptions for IC. The proposed ontological proposition aims to serve the epistemological requirements towards the development of a common accepted generic IC theory.

The formulation of the ontology for the IC domain is based on contemporary tools within the fields of ontology and conceptual modelling. The principal dimensions of the ontology for the IC domain are identified following the directions of the Sowa's generalised theory for ontological frameworks. For each dimension, a generic entity is defined by drawing inferences from disciplines relevant to the contemporary IC inquiry. The relationships between the generic entities are modelled with the semantic representations of General Systems Theory (GST).

This paper provides an answer to the epistemological problem of how to perceive the substance of the IC domain. The derived ontology for the IC domain recognises different IC ontological dimensions that correspond to the IC ontological assumptions of different IC research streams, attempts to associate the IC of an organization with the tangible dimension of the enterprise, and provides conceptual semantics for modelling firm‐specific IC domains under the prism of different epistemological perspectives for IC.

The proposed ontological proposition for the IC domain is an abstract ontology. It might empower researchers with guidelines for systemising the formulation of theoretical propositions and descriptions for their research fields. Yet, as an abstract ontology, it might create difficulty in its practical implementation.

The ontological proposition for the IC domain can contribute towards the debate on the establishment of a common research communicational rationalism within the IC research community for coordinating individual research efforts.

The purpose of this paper is to investigate the intellectual capital (IC) ontology in an integrated reporting context to explore the function that integrated report (IR) preparers assign to IC elements and the role of integrated thinking in this process.

Social ontology theory helps elucidate how an energy-sector company socially constructed an IC ontology in which IC is a core element of the value creation story told in the IR. The empirical analysis benefited from in-depth interviews with the corporate staff.

The subjective nature of IC ontology emerges, in that IC’s function is defined during the very process of IR preparation. The intangible elements drive sustainability-oriented financial value creation according to the sustainability approach embraced by the company’s business model. Integrated thinking both facilitates this perspective on IC is shared among various departments of the company and provides a procedure for scrutinising what counts as IC in this integrated reporting context.

The research scope is limited to the IR preparation process. Further research could explore IC ontologies beyond this process.

This study is the first to explore IC ontology empirically within an innovative integrated reporting context. It opens paths to further research on the relationships between IC and integrated thinking.

The purpose of this paper is to conceptualize a meso-level (organizational) social capital theoretical approach to public relations. A theory and conceptualization of social capital as a resource- and exchange-based function of public relations is proposed. Here it is argued that public relations professionals serve as the managers of intangible resources on behalf of organizations. These intangibles serve as social capital for organizations and are managed through strategic, goal-directed communication behaviors. Social capital is conceptualized alongside other forms of capital that contribute to organizational advantage. The author proposes a conceptual social capital model of public relations and argues that the strategic management of intangible resources as social capital offers an ontology for public relations.

The author employed a process of open-system theory building. Extensive research from multi-disciplinary areas of scholarship – namely, sociology, business, and public relations – formed the basis for the conceptualized model and propositions.

Public relations theory is narrowly defined and does not offer an adequate ontology. This paper extends and refines existing public relations scholarship surrounding social capital to focus on competitive advantages for the organization. This paper uses input from the larger fields of sociology and business, while contextualizing social capital within the public relations scholarship. The result is a resource- and exchange-based social capital model of public relations and propositions for further theory building and empirical analyses.

The public relations discipline often struggles to demonstrate return-on-investment for organizations. The social capital model of public relations offers support for the capital generation and maintenance role of public relations for organizational advantage.

This paper represents one of the first comprehensive attempts at developing a meso-level social capital theory of public relations focused on intangible resource management for the organization.

The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying reality.

The paper is an essay on the difficulties of measuring intellectual capital. It is a conceptual, analytical paper which proposes a new approach to analyzing the roles and effects of measurement in the area of intellectual capital.

The analysis suggests that measurement of intellectual capital is difficult because it is not possible to copy its properties in a number; yet it is necessary because it allows intervention to happen since it develops a wholly new set of dimensions to manage. This dual conclusion both problematic because the search for a definitive measure of the size, value and effects of intellectual capital is impossible, yet it is also comforting because measurement helps develop the actions that can be made in the name of intellectual capital.

The central implication is that research should be explicit about the status of measurement in intellectual capital research since measurement does not primarily represent an underlying reality to be reported by intellectual capital. This directs attention to different purposes of measurement.

This paper explores alternative roles for measurement and suggests that it is necessary to study how measurement is input to management decision making more than a representation of an underlying reality.

The booming of the Internet of things (IoT) and artificial intelligence (AI) techniques contributes to knowledge adoption and management innovation for the healthcare industry. It is of great significance to transport the medical resources to required places in an efficient way. However, it is difficult to exactly discover matched transportation resources and deliver to its destination due to the heterogeneity. This paper studies the medical transportation resource discovery mechanism, leading to efficiency improvement and operational innovation.

To solve the transportation resource semantic discovery problem under the novel cloud environment, the ontology modelling approach is used for both transportation resources and tasks information modes. Besides, medical transportation resource discovery mechanism is proposed, and resource matching rules are designed including three stages: filtering reasoning, QoS-based matching and user preferences-based rank to satisfy personalized demands of users. Furthermore, description logic rules are built to express the developed matching rules.

An organizational transportation case is taken as an example to describe the medical transportation logistics resource semantic discovery process under cloud medical service scenario. Results derived from the proposed semantic discovery mechanism could assist operators to find the most suitable resources.

The case study validates the effectiveness of the developed transportation resource semantic discovery mechanism, contributing to knowledge management innovation for the medical logistics industry.

To improve task-resource matching accuracy under cloud scenario, this study develops a transportation resource semantic discovery procedure from the viewpoint of knowledge management. The novel knowledge management practice contributes to operational management of the cloud medical logistics service by introducing ontology modelling and creative management.

The purpose of this paper is to describe the Value Scorecard framework for performance measurement and advocacy in academic and research libraries.

The study used a leadership perspective and an autoethnographic approach to develop and test the theory and practice of value measurement in a case study research library. A constructivist approach was taken for developing the framework, followed by quantitative and qualitative methods to develop, deepen and implement the full description.

The Scorecard proposition is summarized as previously elaborated in five papers, covering the overall framework and its implementation and more detailed theory and practice from the case library on human and relational capital assessment.

The paper provides a new ontology for research libraries. Implementation has been undertaken in one case library, but the learning should be transferable to others and also potentially to other public sector or values-based organizations.

The Value Scorecard is shown to be applicable to organize measurement and assessment in research libraries for the demonstration and advocacy of a library’s value. It is hospitable to pre-existing data collection approaches.

The Scorecard addresses the need to prove the social value and worth of libraries.

The Value Scorecard is a unique and unifying contribution to the frameworks and methods for performance measurement and advocacy in academic and research libraries. The study covers 10 years of research work to understand the concept of value in libraries, as well as 8 years of organizational development to apply this learning.

The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic values for beyond-human natures. In addition, to contrast underlying ontological and ethical assumptions of these arithmetical approaches in ecological accounting with those associated with Pythagorean nature-numbering practices and fractal geometry. In doing so, to draw out distinctions between arithmetical and geometrical ontologies of nature and their relevance for “valuing nature”.

Close reading and review of policy texts and associated calculations in: UK natural capital accounts for “opening stock” inventories in 2007 and 2014; and in the experimental implementation of biodiversity offsetting (BDO) in land-use planning in England. Tracking the iterative calculations of biodiversity offset requirements in a specific planning case. Conceptual review, drawing on and contrasting different numbering practices being applied so as to generate numerical-economic values for natures-beyond-the-human.

In the cases of ecological accounting practices analysed here, the natures thus numbered are valued and “accounted for” using arithmetical methodologies that create commensurability and facilitate appropriation of the values so created. Notions of non-monetary value, and associated practices, are marginalised. Instead of creating standardisation and clarity, however, the accounting practices considered here for natural capital accounts and BDO create nature-signalling numbers that are struggled over and contested.

This is the first critical engagement with the specific policy texts and case applications considered here, and, the authors believe, the first attempt to contrast arithmetical and geometrical numbering practices in their application to the understanding and valuing of natures-beyond-the-human.