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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.
The transfer of knowledge which is a key intangible asset, according to Sveiby, ______.
选项 A、has much to do with overall employee competence
B、is best done through hands-on experience
C、reflects business capacity
D、all of the above
答案D
解析 第五段Sveiby指出the ability to transfer knowledge…is a key business capacity；the transfer of knowledge越快，overall employee competence提高的越快；最好的方法是through direct experience，综上A、B、C三项均包含其中，故D项正确。
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