Evolution of Views on the "Intellectual Capital" Notion

Journal Title: Бізнес Інформ - Year 2014, Vol 2, Issue 0

Abstract

The article conducts analysis of approaches to definition of the "intellectual capital" notion. It studies experience of both Ukrainian and foreign scientists. It conducts a thorough analysis of basic notions of the studied category - "intellectual capital", "intellect", "capital" and "knowledge". It compares the "intellectual capital" term with the "intellectual potential" and "intellectual property" terms. It offers a clarified definition of the "intellectual capital" term, in which it focuses on everyday and scientific knowledge of enterprise personnel.

Authors and Affiliations

Natalia Klymovych

Keywords

Related Articles

Estimates' Formalizing of Innovative Development of the Chemical Enterprises with the Environmental and Economic Performance

The article analyzes the influence of chemical plants on the ecological environment. The actuality of the article is explained due to the need to move from the challenge of the environment (instead of or due to economic...

Particularities and Problematic Aspects of the Legislative Regulation of Accounting the Enterprises' Staff Remuneration

The article is aimed to study the theoretical foundations and applied aspects of the complex of factors and contemporary issues as to legislative regulation of accounting of the enterprises' staff remuneration. Both esse...

Improvement of the Methods for Evaluating Performance of the Wholesale Trade Enterprises

The article is concerned with improving the theoretical-methodological foundations for evaluating the performance of wholesale trade enterprises through substantiation of classification attributes, methods, indicators an...

Development of E-government in Ukraine: Institutional Aspect

The article is devoted to the topical problem of development of e-government in Ukraine. Its goal is to specify the e-government notion, analyse the modern state and identify ways of acceleration of development of the e-...

Problems of the Accounting of Economic Operations in the Context of European Integration of Ukraine

In the article problems of the accounting of economic operations in the context of the European integration of Ukraine are considered. Use of international standards in the domestic enterprises is analyzed. The analysis...

Download PDF file
  • EP ID EP136517
  • DOI -
  • Views 101
  • Downloads 0

How To Cite

Natalia Klymovych (2014). Evolution of Views on the "Intellectual Capital" Notion. Бізнес Інформ, 2(0), 215-219. https://europub.co.uk/articles/-A-136517