Liberalization of electricity industry has as its basic objective an increasing of efficiency. The investment decision in new generation capacity is especially relevant because the electricity supply is indispensable due to its utilization in the majority of the productive processes. In this...

Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...

This work addresses the concept of intellectual capital and its dimensions, and sums up the most referred to contributions to the topic. The objective of the work is to shed some light on a concept that, despite its increasing use in the literature on firms, lacks a definition that is shared by...

The current business environment press companies and researchers to seek new competitive factors, that permit achieve and/or maintain competitive advantage. Among those appears the intellectual capital concept. A component that represents the strategic knowledge assets owned by the company,...