J. Christopher Westland is Professor in the Department of Information & Decision Sciences at the University of Illinois - Chicago. He has professional experience in the US as an actuary, certified public accountant and as a consultant in risk and credit scoring in the US, Europe, Latin America and Asia. Dr. Westland specializes in the valuation of technology intangibles. Dr. Westland is the author of numerous academic papers and of six books. He has advised on valuation and technology strategy for Microsoft, Intel, Motorola, V-Tech, Aerospace Corporation, IBM, Pacific Bell, and other technology firms.