Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...

The paper discusses the relationship between the knowledge management models, the knowledge transfer processes, and the intellectual capital of an organization. The field of knowledge, and knowledge management, is approached both historically, and from a synchronous perspective, by presenting...

The paper deals with the ways how the intangible assets and other objects of intellectual property are identified and assessed at the Research Institute INFOSIT SA in order to participate at national, European and international research projects and for developing partnerships with innovative...

Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the...

The purpose of this paper is to propose a new model for explaining the genesis of the multidimensional concept of intellectual capital. It is a generic model since it contains the constituent entities at the individual level of the intellectual capital and their transformations into constituent...

The paper present the main orientations identified in the transition process from the traditional economy to the knowledge based economy.

In this work it is shown that the role of the knowledge management in organizations is to create a work environment that promotes creation, distribution, storage and use of knowledge. The explicit management of knowledge through distribution and storage of knowledge in different ways, promote...