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  3. It used to be that a corporation’ s capital consisted of tangible assets such as buildings, machines , and finished goods. But,

It used to be that a corporation’ s capital consisted of tangible assets such as buildings, machines , and finished goods. But,

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问题     It used to be that a corporation’ s capital consisted of tangible assets such as buildings, machines , and finished goods. But, in the information economy, value has shifted rapidly from tangible to intangible assets, such as management skills and customer loyalty. But how do you measure intangible assets?
    Karl Erik Sveiby began trying to answer that question as a magazine publisher in Sweden and went to become Scandinavia’ s leading authority on knowledge-based businesses. In his latest book, The New Organizational Wealth, he offers insights into valuing and managing intangible assets.
    Noting that Microsoft Corporation, the world’ s largest software firm, once traded at an average share price of $ 70 at a time when its book value was $ 7 , Sveiby asks: " What is it about Microsoft that makes it worth 10 times the value of its recorded assets? What is the nature of that additional value that is perceived by the market but not recorded by the company?"
    Sveiby’ s answer is intangible assets, which he defines as employee competence, internal structures(systems, patents, etc.), and external structures(customer and supplier relationships and the organization’ s image). Because of these factors, it follows that owners hold a kind of intangible equity in the company, in addition to tangible assets such as cash and accounts receivable.
    Since knowledge is a key intangible asset, the ability to transfer knowledge from one employee to another, or from outside sources to employees, is a key business capacity, in Sveiby’ s view. The greater the transfer of knowledge, the more overall employee competence improves. The best method for transferring knowledge, says Sveiby, is through direct experience with a subject rather than simply listening to someone or reading about it.
    Experience enables learning more than overt teaching because people acquire knowledge tacitly, by observation and listening in an unstructured environment. And, he adds, people will more readily learn from an activity if they enjoy it.
    Once the flow of information within an organization is managed properly, the competence of the organization increases, and the relations with customers improve. But Sveiby also points out that knowledge and information are not the same thing. Information has no value until it becomes integrated knowledge and therefore useful.
Which of the following can be the best title for the passage?
选项 A、Knowledge as Capital
B、Exploding Knowledge
C、The Power of Knowledge
D、Information and Knowledge
答案A
解析 本文作者由无形资产的概念人手，提出知识是无形资产的关键，而转化知识的能力关系到公司能力的高低和员工的整体素质，而获得转化知识的能力主要靠经验，最后指出信息只有转化为知识才具有价值，故A项正确。
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