Purpose: In recent years a significant number of intellectual capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of small to medium-sized enterprises (SME), and to determine the way…

A methodological framework for the delivery of knowledge, performance, and learning (KPL) systems is presented. The role of the KPL system is currently taken by learning management systems or learning and content management systems, and many of these systems facilitate the technical aspects of learning objects. However, they are still rooted in…