Variación del Índice de Monitoreo y Evaluación en el estado de Sonora, 2011-

AIAF, 2002. Official Report n. 106, The communication of intangibles and intellectual capital: an empirical model of analysis, Milan

Airtel-Vodafone Foundation, Madrid, and Zambon (2000), The strategic connotations of knowledge and intellectual capital: the new drivers of the internal and external company value, presentation delivered at the Business International Conference on “The value of intangible assets”, Milan, March.

Alwert, K., Bornemann, M., Kivikas, M. . (2004) ‘’Intellectual Capital Statement – Made in Germany; Guideline on the preparation of an intellectual capital statement’’, The German Federal ministry of economics and labor, Berlin.

Alwert, K., Heisig, P., Mertins, K. (2005), Wissensbilanzen-Intellektuelles Kapital erfolgreich nutzen und entwickelen, Springen, Berlin

Andriessen, D. (2004), Making sense of Intellectual Capital – Designing a method for the valuation of intangibles, Elsevier Butterworth-Heinemann, MA, USA.

Andriessen, D., Tissen, R., (2000), Weightless wealth: find your real value in a future of intangibles assets, Financial Times Prentice Hall, London.

Arbeitskreis „Immaterielle Werte im Rechnungswesen“ der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (2001), Kategorisierung und bilanzielle Erfassung immaterieller Werte, in: Der Betrieb, 19.

ARC seibersdorf research GmbH (2002), ‘’Intellectual Capital Report 2002- Knowledge shapes the future’’, Seibersdorf, Vienna.

Baldwin, J.R., Johnson, J. (1996), “Business strategies in more- and less-innovative firms in Canada”, Research Policy 25: 785-804.

Ballot, G., Fakhfakh, F. and Taymaz, E. (2001): Firms’ Human Capital, R&D and

Performance: A study on French and Swedish Firms. Labour Economics, 8: 443-462. Bañegil, T.M. and R. Sanguino (2005) Informe sobre el Estado del Arte de la Gestión del

Conocimiento en España. Grupo de Gestión de Empresas. Universidad de Extremadura. Working Paper 05/42001

Bounfour A. (2003), The Management of Intangibles, The organisation’s Most Valuable

Assets, Routledge, London and New York.

Bounfour, A, and Edvinsson, L (2005), IC For Communities, Nations, Regions, and Cities, Butterworth-Heinemann, Boston.

Bounfour, A. (2005), “Modeling intangibles, transaction regime versus Community regime”, in: Bounfour A. , Edvinssson.L. (eds.), Intellectual Capital for Communities, Nations, Regions and Cities. Elsevier Buttwerworth-Heinemann, Boston, MA. Chapter 1. Bounfour, A.(forthcoming.) Knowledge resources, complementary assets and reporting. Canibano, L.; García-Ayuso, M.; Sánchez, P. (2000) Shortcomings in the measurement of

innovation. Implications for accounting standard setting. Journal of Management and Governance, Vol, 4, n 4, pp. 319-342.

Chaminade, C. and U. Johansson (2003) Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences? Journal of Intellectual Capital, Vol 4, nº 4, pp 528-542

Chiesa, V., Piccalunga, A. (1999) ‘’The Birth of High-Tech Firms, Impresa & Stato’’, No.43. Czarnitzki, D., Hussinger, K. (2004) ‘’The lInk Between R&d Subsidies, R&D Spending and

Technological Performance’’, ZEW Discussion Paper No. 04-56, Mannheim. Cordazzo M. (2005), "IC Statement vs. Environmental and Social Reports: An Empirical

Analysis of their Convergences in the Italian Context", Journal of Intellectual Capital, Vol. 6, no. 3

Di Tommaso M.R., Paci D. (2004), ‘The Geography of Intangibles”, in P. Bianchi, S. Labory,

The Economic Importance of Intangibles, Aldershot: Ashgate.

Dodgson, M., Bessant,(19969 J. Effective Innovation Policy. A New Approach, International Thomson Business Press.

Edvinsson, L (2002), Corporate Longitude-Navigating the Knowledge Economy, Book House Publishing, Sweden

Edvinsson, L., and Malone, M.S. (1997), Intellectual Capital: realizing your company’s true value by finding its hidden brainpower, Harper Business, New York.

Edvinsson, L., Richtner, A. (1999) ‘’Words of value- giving words to IC’’, Skandia. ENSR (2002) Enterprise Survey

European Commission (1997), ‘’Second European Report on S&T Indicators’’, Luxembourg. European Commission (2000), The European Observatory for SME – Sixth Report,

Luxembourg.

European Commission (2002) ‘’Observatory of European SMEs 2002, no. 6, High-tech SMEs in Europe’’, Luxembourg.

European Commission (2003 a) ‘’Observatory of European SMEs 2003, no. 2, SMEs and access to finance’’, Luxembourg.

European Commission (2003 b), Observatory of European SMEs. Highlights form the 2002 Survey, ENSR Enterprise Survey 2002, Brussels

European Commission (2003 c), Third European Report on Science and Technology Indicators.

European Commission (2003d) ‘’Observatory of European SMEs 2003’’, No. 8. Highlights from the 2003 Observatory, Brussels.

European Commission (2004a), European Innovation Scoreboard 2004.

European Commission (2004b), Innovation in Europe – results for the EU, Iceland and Norway.

EVCA (2002), The Survey of the Economic and Social Impact of Venture Capital in Europe. German Accounting Standards Committee (2002), GAS 12 Non-current intangible assets,

Berlin.

Gray, C. (1997), Managing Entrepreneurial Growth: A question of Control? in: Deadkins et al. (eds.), Small Firms: Entrepreneurship in the Nineties, Paul Chapman, London.

Hand J., Lev. B. (2003), Intangible Assets- values, Measures, and Risks, Oxford University Press,NewYork.

IFKA (The Institute of Market Trends) (2002), The Danish Supply of Courses – Upgrading of Competences in the Private Sector, Copenhagen.

Johanson, U & Backlund, A, “Can health be subject to management control?” Textbook on Stress. Eds.; Bengt B. Arnetz & Rolf Ekman, Wiley. Forthcoming

Kaplan, R.S, Norton D.P. (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA.

Koch, G; Leitner, K.H.; Bornemann, M. (2000) Measuring and Reporting Intangible Assets and Results in a European Contract Research Organisation. Joint German-OECD Conference, Section on Benchmarking Industry-Science Relationships, Berlin,

Laursen, K., Foss, N.J., (2000), “New HRM Practices, Complementarities, and the Impact on Innovation Performance”, Working Paper, Department of Industrial Economics and Strategy, Copenhagen Business School.

Leitner, K.H, Warden C. (2003), ‘’Managing and reporting knowledge-based resources and processes in research organisations: specifics, lessons learned and perspectives’’, Elsevier/ Management Accounting Research, Vol 15, pp. 33–51

Leitner, K.H. (2005) ‘’Managing and reporting intangibles assets in Research Technology Organisations’’, R&D Management’’, Vol 35 No 2, pp. 125-136

MERITUM (2002), Canibano, L. Garcia Ayuso, M. Sanchez, P. Chaminade, C (Eds) Guidelines for managing and reporting on intangibles (Intellectual Capital Report),

Airtel-Vodafone Foundation, Madrid. Available at: www.uam.es/meritum

METI (2004), Ministry of Economy, Trade and Industry, Reference Guideline for Intellectual Property Information Disclosure: In the pursuit of Mutual Understanding between Companies and Capital Markets through Voluntary Disclosures of Information on Patent and Technology. Available at:

http://www.meti.go.jp/english/information/downloadfiles/cIPP0403e.pdf METI (2005), Ministry of Economy, Trade and Industry, Guidelines for Disclosure of

Intellectual Assets Based Management. Available at:

http://www.meti.go.jp/policy/intellectual_assets/GuidelineforIAM.pdf

Michie, J., Sheehan, M. (1999), HRM Practices, R&D Expenditure and Innovative Investment: Evidence form the UK’s 1990 Workplace Industrial Relations Survey, Industrial and Corporate Change 8: 211-234.

Mouritsen, J. (2001), IC and the Capable Firm, Copenhagen Business School.

Mouritsen, J., Bukh, p., Kaasgaard B. H. (2005), Understanding Intellectual Capital in an Innovative Medium-sized Firm: The Case of Maxon, The Aarhus School of Business, Copenhagen.

Mouritsen, J., et.al. (2003 a), Analyzing Intellectual Capital Statements, The Danish Ministry of Science, Technology and Innovation. Copenhagen.

Mouritsen, J., et.al. (2003), Intellectual Capital Statements - The New Guideline, The Danish Ministry of Science, Technology and Innovation, Copenhagen.

Mouritsen, J., Larsen, H.T. & Bukh, P.N. (2001a) Reading Intellectual Capital Statements: Describing and Prescribing Knowledge Management Strategies, Journal of Intellectual Capital Vol.2, no. 4, pp. 359-383

NIF-The Nordic Industrial Fund (2003) ‘’Nordic harmonized knowledge indicators-

Harmonized guidelines for IC Reporting in the Nordic IT industry’’, NIF, Copenhagen. Normann, Ramirez, R. (1999), Value Constellations, Blackwell.

OECD (2002, 6th edition) “Frascati Manual 2002; Proposed Standard Practice for Surveys on

Research and Experimental Development.” OECD Publications, Paris, France.

OECD/European Commission - Eurostat (1997, 2nd edition) “Proposed guidelines for collecting and interpreting technological innovation data – Oslo Manual, The

Measurement of Scientific and Technical Activities.” OECD Publications, Paris, France. PIP Project -Putting IC into Practice (2004 version 2), The selected indicators, Nordisk

Innovations Center.

Prince, Y. (1998) 'De innovativiteit van de Nederlandse industrie', [Innovation capacity in the Dutch industry], EIM reports.

Romer, P. (1990): Endogenous Technical Change. Journal of Political Economy, 98, 5: pp71- 102.

Roos, G., Roos, J., Dragonetti, N., and Edvinsson, L. (1997), Intellectual Capital: navigating in the new business landscape, University Press, New York: New York.

Rothwell, R. and Dodgson, M. (1989) 'Technology-based small and medium sized firms in Europe : the IRDAC results and their public policy implications', Science and Public Policy, Guildford, Vol. 16, No. 1, Feb. 1989, pp. 9-18.

Rübig, P. (2005) ‘’SMEs on their way to Lisbon’’, The European Enterprise Journal -A publication of the European Enterprise Institute, No 2, pp. 12-13

Society for Knowledge Economics (2005), Australian Guiding Principles on Extended Performance Management; A Guide to Better Managing, Measuting and Reporting Knowledge Intensive Organisational Resources.

Subcommittee on Management & Intellectual Assets (2005), Interim Report by Subcommittee on Management & Intellectual Assets, New Growth Policy Committee, Industrial Structure Council, Japan. Available at:

Sullivan, P.H. (1998), Introduction to Intellectual Capital management, John Wiley & Sons, NewYork.

Sveiby, K.E. (1997), The New Organizational Wealth: Managing and Measuring Knowledge- Based Assets, Berrett-Koehler, San Francisco.

Teece, D. (1987), “Profiting from technological innovation: implications for integration, Collaboration, Licensing and Public Policy”, in : “The Competitive Challenge: Strategies for Industrial Innovation and Renewal, D.J. Teece (ed.), Ballinger, Cambridge, MA. Teece, D. (2000), Managing Intellectual Capital, Oxford University Press. Oxford. TERSTI (2003), Third European Report on Science & Technology Indicators 2003, DG

Research, European Commission.

UNESCO (1978), Recommendation Concerning the International Standardization of Statistics on Science and Technology, Paris.

University Organisation and Studies Act (Universities Act 2002), University Organisation Amendment Act and Universities of the Arts Organisation Amendment Act, No. 120/2002 / 9th August, 2002, National Council of the Republic of Austria. Wall, A., Kirk, R., Martin, G. (2004), Intellectual capital- Measuring the immeasurable,

Elsevier, Oxford, UK.

Wallison, Peter J. (2004) The New Republic, December 20, 2004.

Wissenskapital (2003), Future culture and earnings capabilities of Celle Technology Center, Wissenskapital Edvinsson & Kivikas Entwicklungsunternehmen, Oberreichenbach. Zambon S. (ed.) (2003), Study on the Measurement of Intangible Assets and Associated

Reporting Practices, prepared for the “Enterprise” Directorate General of the European

Commission, April, Brussels, available at:

http://europa.eu.int/comm/enterprise/services/business_related_services/policy_papers _brs/intangiblesstudy.pdf