The business model that dominates in the knowledge economy today is based on the use of intangible resources, which gives the company a value in most cases much larger than the value of its tangible assets. THESE intangible resources that make the concept of intellectual capital should be controlled and managed by organizations with the aim of providing a source of competitive advantage. This book is a contribution to the field of study, measurement and management of intangible resources in the context of SMEs, from development and design of a model for managing and measuring all these intangible resources. The model developed for measuring the tool, a questionnaire has been validated through an exploratory analysis to a set of SMEs in response to many of the issues related to obtaining a long-term sustainable value.n
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