GREGORIO MART N DE CASTRO is Assistant Professor of Business Administration at Universidad Complutense de Madrid, Spain. He is also a Research Associate at CIC Spanish Knowledge Society Research Centre, he holds an expert Diploma in Intellectual Capital and Knowledge Management by IUEE and Insead, France, and he has been Fellow at Real Colegio Complutense-Harvard University during 2004-2005. He is author and co-author of several papers concerning Resource-Based View, Intellectual Capital and Knowledge Management PEDRO LOPEZ SAEZ is Assistant Professor of Buisness Administration at Unive