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The main aim of the chapter is to provide the readers with a synthesis of the new international framework of debate dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is focussed on the role played by intangible assets...
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from a review of the results provided in the literature regarding intellectual capital evaluation and its link with firm … performance, the system of proxy indicators related to IC transformation in both concepts was designed. The evaluation ability of … evaluation in terms of the input-outcomes transformation. The Intellectual Capital Transformation Evaluating Model (ICTEM …
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