This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three …‐way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive … qualities. Another model is offered which relate intellectual capital indicators to the firm’s knowledge strategy. This IC …

Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization …) by showing its transformation from resource to capital, while offering a new perspective on the structure of (IC). Design …

Purpose – This paper's purpose is to investigate the claim that capital taxes imposed by a subnational government … performed to represent US state governments replacing wage taxes with capital taxes. Findings – Household utilities rose when … wage taxes were replaced by capital taxes, contradicting the conventional wisdom that capital taxes are harmful to a region …

Human labour will play a critical role in the future of Europe. Discusses ways to segregate capital into “Mind Human … Capital” and “Physical Human Capital”. Argues that important differences between mind and physical human capital have profound … implications for the future of Europe. Very significant trends in and related to human and physical capital will have differential …