Two of the most salient issues in research about intangibles and intellectual capital are the lack of a common terminology, and the lack of development of adequate measurement tools for the constructs related to intangibles. The aim of that paper is twofold: first, establishing a set of...

In the history of the modern world, there were three great waves of changes: agricultural, industrial and technological revolution. In the agricultural era, the acquisition of land was the key to success. In the industrial era, it was a capital and investment in capital goods. In the current...