In terms of the organization, the human capital theory and human resource management raises a number of issues, namely: human capital issues (they relate to attracting, maintaining, developing and rewarding human resources in order to create and maintain a skilled, dedicated and motivated...

Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that...

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This...

This thesis adopts a "managing-developing" rather than a "measuring"approach to the intellectual capital of organizations, demonstrating that the former iscompatible to the knowledge creation process while the latter is not. In this basis, inthe thesis the intellectual capital of an organization...

In a rapidly changing world evidenced by a transition from industrial to knowledge economy, India's progressing knowledge sector has attracted the attention of the entire globe. The future drivers of any economy will no longer be capital, land or equipment; but the people and their knowledge....

Magistro baigiamojo darbo tikslas – išanalizuoti investicijas į žmogiškąjį kapitalą ir jų grąžą, remiantis atlikta mokslinės literatūros analize. Konceptualiojoje darbo dalyje žmogiškojo kapitalo bei investicijų į jį diskusiniai klausimai aptariami teoriniu aspektu, remiantis...

The purpose of the research is to compare the quantity and quality of reporting on theemployees of companies with the profitability and size of the top 100 companies over afour year period. The research is limited to the availability of quality information onemployees in the financial statements...

Pressures such as increasing competition, technological developments and rapidly changing environments have forced organisations a) to be innovative and cost effective, b) to improve quality and productivity, and c) to be flexible and to search for strategies that will give a sustainable...

Gegenstand dieser Arbeit ist die Betrachtung der Reputation eines Unternehmens aus ?konomischer Sicht. Die Zusammenfassung von Beurteilungen der Unternehmensaktivit?ten durch wirtschaftlich relevante Interessengruppen bildet eine Unternehmensreputation. Die Reputation wird hier mit einem...

Ziel der Bachelorarbeit ist es, die Bedeutsamkeit der immateriellenVermögensgegenstände sowie deren Auswirkungen an drei ausgewählten Unternehmen aufzuzeigen.Besonderes Augenmerk liegt dabei auf den Bereichen Forschungs- undEntwicklungskosten sowie Geschäfts- und Firmenwert.Dazu werden im...