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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.Abstract In the present business landscape, relations between firms are one of the most valuable assets. This work points out the main agents to which firms are related, and which build up their relational capital. This proposal highlights the gathering of agents in different levels; one of them constituted by the relations with customers, suppliers, partners, and investors; and the second one related to the relations with state or public sector entities, regulatory institutions, and with the community, as part of a wider or more general environment. Once presented, relational capital, the strategic relevance of corporate reputation is discussed, with a trigger and moderator role for all the previously mentioned relations.

Purpose -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. Design/methodology/approach -Factor analysis was conducted with a sample of 49 firms (larger than 50 employees). Findings -The results indeed demonstrate the existence of three main components of intellectual capital that, in general, fit the dominant structure proposed by other authors. Research limitations/implications -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. Practical implications -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. Originality/value -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.

The reliability of ultra-performance liquid chromatography coupled to tandem mass spectrometry (UPLC- MS/MS) for high throughput screening in anti-doping control has been tested. A method to screen for the presence of diuretics and other doping agents in urine has been optimised and validated. The extraction procedure consisted of an alkaline extraction (pH 9.5) with ethyl acetate and salting-out effect (sodium chloride). The extracts were analysed by UPLC-MS/MS. Analysis of 34 forbidden drugs and metabolites was achieved in a total run time of 5 min, using a C18 column (100 mm x 2.1 mm i.d., 1.7 microm particle size) and a mobile phase containing deionised water and acetonitrile with formic acid, with gradient elution at a flow-rate of 0.6 mL min(-1). Identification of the compounds was performed by multiple reaction monitoring, using electrospray ionisation in positive- or negative-ion mode. Precursor and product ions were studied for each compound and cone voltage and collision energy were optimised. Due to the different chemical structure of the compounds under study, extraction recoveries varied from less than 10% to 100% depending on the analyte. The limits of detection ranged from 50 ng mL(-1) to 200 ng mL(-1), and all the compounds comply with the requirements of quality established by the World Anti-doping Agency. Intra-assay precision was evaluated at two concentrations for each compound and, in most cases, a relative standard deviation of the signal ratio lower than 20% was obtained. The method has demonstrated to be reliable when analysing routine samples and the short analysis time resulting from a simple sample preparation and a rapid instrumental analysis allow a fast turn-around time and makes it of great interest for routine anti-doping control purposes.