This is a sophisticated and well-structured thesis that makes a compelling case for rethinking how value is measured. It successfully bridges theory and practice and offers a actionable methodology (TIMM) for capturing intangible value. The work is timely, especially as intangible assets (e.g., data, brand, human capital) become increasingly central to organizational success. The author demonstrates the practical applicability and scalability of TIMM Measurement of intangible benefits is a major problem for governments, commercial organizations, academics, and professionals involved in such disciplines as accountancy and economics. But it doesn't have to be difficult. Measuring Intangible Value brings clarity and understanding to this complex issue. Utilizing more than seven years of research into the concept of intangible value measurement, David I.W. Taylor attempts to bring two theories of intangible measurement together through the application of a redefined concept of value. These two theories include Michael Porter's value chain research and Thomas Saaty's structured decision-making method, analytical hierarchic process, and analytical network process. This study also develops the use of Porter's value chain theory to develop a process by which value can be categorized and then measured, and also considers identification of intangible benefits through categorization. These categories are then formulated as to the least amount of groupings necessary to assist in the options appraisal of project outcomes through the quantification of structured decision-making. Measuring Intangible Value brilliantly forges a relationship between academic theories to create a practical business model perfect for those in any type of organization!
SUMMARY & CONCLUSIONS OF THE DISSERTATION The thesis presented by Emeritus Professor David I.W. Taylor on “The dichotomy of Eastern and Western democracy – Unveiling cultural variations in political systems and beliefs”, is constituted of approximately 285 pages and 63500 words, divided in 10 chapters, and more than 150 bibliographical references. A glossary defining the key concepts is added at the end. Democracy is studied through a comparative perspective where Eastern and Western paradigms are confronted. The thesis combines a theoretical approach around the concept of democracy and its multiple definitions and approaches, with a concrete cases-study focusing on the experience and practice of selected countries (USA, France, UK, Russia, China, Japan and Vietnam). Before the analysis starts, a focus is made on the evolution of the concept of “democracy”, highlighting the paradoxes and the diversity of theoretical and philosophical approach, and confronting the liberal thought to the eastern perception and to the Marxist democratic socialism. At each step of the study, in each chapter, there is a systematic comparison between the concrete cases, emphasizing the differences in the institutional mechanisms, in the perception of how political power should be, in the approach to human rights and in the political culture. The thesis displays a serious qualitative work: - It is well documented with many references - It mobilises a diversity of theories to understand the diversity of democracies - It provides a balanced analysis on countries’ political experiences - It goes through a comprehensive study of democracies by including the interaction with societies and culture - Sure, the work gives the way to an interesting debate in several areas that does not in any way undermine its high quality: - The initial Marxist perception of democracy is rather different from the concept of “socialist democracy” or of “people’s democracy” issued from the Soviet experience – Karl Marx never used the term “democracy”, because he never believed in the existence of a unified “demos”, and that’s why he considered democracy to be only a legitimating concept to the reality of social class dictatorship and promoted a “dictatorship of the proletariat”, because every social class tends to oppress its antagonist… until the final stage of the abolition of social classes and self-extinction of state. - The cultural mindset of peoples is not mechanically stemming from cultural-historical essence, and the historical contingencies do play a role in shaping it. Europe itself experienced totalitarianism that advocated an organicist doctrine of a society where the individual should scarify his own freedom and rights, and can probably return to it. - Russia itself was described by some, in the 1990ies as a torn country, at the crossroad between the “West” and the “Rest”, and the historical evolution of the 1999ies including the crisis of the liberal transition did a lot to fix a new stable non-western paradigm in the 21st century. So, contingencies do matter, but they need a researcher to be interested in the very details of the political life in a given country. reading
