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intellectual capital |
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intellectual capital
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Simply put, an intangible asset (also known as intellectual assets, intellectual capital, intellectual property or knowledge capital) is an asset that is not physical in nature. Keywords: measuring intellectual capital, intellectual capital measures, intellectual capital metrics Intellectual capital, which is a sub-set of an organisation's market capital, is generally categorised into two elements (see figure 1): human capital and structural capital (Edvinsson 1997; Stewart 1997; Sveiby 1997). |
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