Notice of RetractionResearch Approach Measuring the Strategic Readiness of Intangible Assets

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE\´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

Because of no entity, no fixed life period, and the highly uncertainty of future benefits, compared with tangible assets, the identification and measurement of intangible assets are difficult problems in evaluating intangible assets. The concept of strategic readiness is first proposed by R. S. Kaplan in the paper "Measuring the strategic readiness of intangible assets". He used it to systematically evaluate the degree to which intangible assets are aligned with organization strategy. In the former papers, the measurement of strategic readiness only uses the simple model of weighted sum and no final result was given. In this paper, we introduce entropy weight decision analysis into the measurement of strategic readiness, and we obtain the value of strategic readiness without weighted values given by the experts.