Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring a company’s intellectual capital. Detailed analysis of these...

The article focuses on the concept of fiscal sustainability in light of the European Commission’s Fiscal Sustainability Report 2012. The author discusses the concept of fiscal sustainability and examines sustainability indicators (S1 and S2) in the context of a sovereign debt crisis and...