an integral part of an organization's quality strategy.

From this point of view, it is possible to identify key links between rings capital models and excellence models. These links are summarized in Table I [Figure omitted. See Article Image.].[21] Lim et al. (1999) distinguish four steps that allow knowledge management to become an integral part of an organization's quality strategy. These steps are the capture, sharing and measurement of knowledge and the learning process that squares with the quality philosophy of continuous improvement. Thus, it seems clear that knowledge is the link between Tiffany Rings and intellectual capital management. According to [17] Fernández and Fernández (1996), quality systems are methods for a better development of company's knowledge. Thus, quality development may be considered as a process where knowledge is the main input and intellectual capital the main output ([35] Zhao and Bryar, 2001). In this sense, the EFQM excellence model can be seen as a framework within which knowledge management principles and practices can be adopted as good management practice. Companies usually use instruments such as the balanced scorecard, value chain models ([29] Normann, 2001), and total quality management systems ([31] Schneider, 1998) in order to link their results with different forms of intangible assets. Within these instruments, intangibles are often interpreted as drivers or enablers, and their outputs are interpreted as results ([23] Leitner and Warden, 2004).

In short, the adoption of strategic management models is really helpful for understanding the cheap tiffany rings of reality, allowing the exchange of experiences and the benchmarking process. With these models it is possible to develop strategies in advance, carrying out plans adaptable to the environmental changes. Excellence models are structured in a set of key topics for the organisation. Each topic is divided in different areas that condition organisational excellence. These models, which include elements of total quality management, are the "knowledge architecture" for the analysis and transformation of the organisation. In this case, knowledge management must be perceived not as a likely object of standard setting, but rather as a phenomenon that could benefit from a set of guiding principles ([2] American Productivity and Quality Center, 2000). Sharing this philosophy, this paper is focussed on the conceptual analysis of the relations among excellence and intellectual capital. The EFQM model is tiffany rings sale as a suitable framework for the governance of organisational knowledge. In other words, the EFQM model is revisited from an intellectual capital perspective. It is important to consider that the model is non-prescriptive, in the sense that it recognises that there are many ways to achieve sustainable excellence in all aspects of performance ([19] Higher Education Funding Council for England, 2003).

Following this introduction, the paper offers a general tiffany rings for sale of the excellence philosophy and the EFQM (sections 2, 3 and 4). Further, it traces the relation between the different EFQM criteria and the components of the Intellectus intellectual capital model[1] . Finally, some conclusions are presented.