Value is increasingly found in human subjects and in particular within their minds. This places the individual at the centre of economic life and therefore the inner life of individual merits more attention. A key element of humanity is memory and it drives such phenomena as trust and goodwill,...

In this paper we present some preliminary evidence in support of an emergent base-line structural intellectual capital model. This is based on interviews with the chief executive officers of Irish software companies. The overall Irish software and telecommunications sector has established itself...