Purpose – The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004). Design/methodology/approach – The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well. Findings – The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions. Research limitations/implications – This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available. Originality/value – By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.

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Purpose Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital, considering aspects related to competence, attitudes, skills, leadership, and organizational memory. Design/methodology/approach First, a literature review of the existing measurement models was carried out. Second, based on the results the authors developed a scale and a questionnaire that were applied in a financial institution in Santa Catarina, Brazil, supported by a factor analysis and a reliability analysis. Findings As a result of this study a scale consisting of 13 variables of human capital emerged that have been grouped into three factors – leadership and motivation; qualifications; and satisfaction and creativity – which can assist in the organization’s human capital measurement. From a theoretical view, a more holistic scale is provided, which helps to overcome a unilateral focus on knowledge (intangibles). Research limitations/implications This work points out that the survey data were collected from a sample of 220 relationship managers of a specific financial institution. The results should be tested in other banks or organizations from other sectors to check their suitability and to be generalized. Practical implications From a practical point of view, it contributes a “tool” that can assist in the measurement of human capital and in the knowledge contained, dimensioning the organizational memory and human repositories. Originality/value This is the first study that provides a scale to measure organizational human capital from the Brazilian financial perspective.

The smart and sustainable cities concept has become a globally hot topic during the last few decades, particularly following the catastrophic impacts of global climate change. The assessment of smart and sustainable cities, however, is a major challenge due to complex, complicated, and chaotic nature of our cities. This makes the available monitoring and evaluation tools difficult to adopt and apply in different urban contexts to support urban planning and governance and foster evidence-based policymaking. In order to address this issue, the paper brings together knowledge-based development concept with smart and sustainable cities. Knowledge-based development is a vision of development that considers knowledge as the central structuring element of a development strategy. Similarly, its more territory focused version, knowledge-based urban development is an integrated approach for the transition of cities and regions into sustainable, liveable and prosperous localities. The methodological approach of the paper includes the review of the literature on existing approaches on smart and sustainable cities assessment, describing their main aspects, strengths and limitations, and discuss the potential contribution of a knowledge-based urban development strategy for the successful promotion of smart and sustainable cities, presented in a proposed conceptual framework.

Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management. Design/methodology/approach This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive. Findings The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management. Originality/value It was found that intangible assets are a current topic and increasingly addressed in the literature.

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Sustainability in Higher Education has been investigated mainly through examining institutional approaches, curricula content, or students’ and teachers’ perceptions of sustainability in practice. However, a deep characterisation of the foundations of this phenomenon is lacking. This article aims to address the existing lack of depth and comprehensiveness by identifying and categorising the critical attributes of Sustainability in Higher Education. Categories are the basic levels for knowledge classification, and critical attributes relate to the main perceived characteristics within categories. Both were structured through a literature review and a systematic analysis using the Proknow-C method. A set of 2,513 studies on sustainability in education and related fields, published between 2000 to 2015, enabled the identification of 259 as appropriate for devising four categories: foundations, knowledge, personal, and integrative assets with 4, 4, 4, and 3 attributes respectively. From these, 129 papers presented at least four relationships among attributes of all categories. An assessment between the attributes identified for the selected studies delivered 85 analyses, with the following findings: (i) epistemologies of Sustainability in Higher Education develop in learning context; (ii) creativity should better link foundational and personal assets; (iii) transdisciplinarity is an epistemic transgression; (iv) resilience of active learners emerges in knowledge and personal assets relationships; (v) knowledge deconstruction and affectiveness form active learning; (vi) personal assets need to fit to complex dynamics of reality. Our analysis provides a means of benchmarking existing practice for Sustainability in Higher Education, and can be used as the basis for building capacity in a systematic way

International audienceThis article aims to present a reflexion on some of the main reasons for companies to implement reverse logistics processes. Companies have difficulties in implementing reverse logistics as part of their business processes due to high cost of implementation and due to difficulties in measuring material returns. However, companies that have succeeded in implementing it have increased their competitiveness and improved their corporate image. This paper proposes six critical success factors for the implementation of reverse logistics: good income control, standardised and mapped processes, reduced time cycle, information systems, planned logistic grid and collaborative relations between customers and suppliers. Well-structured and implemented reverse logistics process brings up benefits and advantages to companies, beyond environmental ones