creative abilities of a person, its moral values, personal and leadership qualities, a
culture of work), which allows to use the information resources and electronic
networks effectively, and to form organizational capital (organizational structure,
effective management, business reputation, relations with customers, distribution
channels, order portfolio, various engagements and agreements, etc.). Examples of
such entities are enterprises in the service sector, including establishments of pre-
school, secondary, extra-curricular, higher education, which teachers provide
educational services, and their teaching skills, the ability to educate outstanding
individuals, unlike the other, attract more and more pupils and students. The specified
list of business entities is incomplete and may be supplemented by health care
institutions.
Consequently, the IR will occur in any enterprise whose management is interested
in retaining a particular employee. Its appearance is explained by the substantial
limitation of the number of specialists of a certain professional qualification level.
It is worth noting that rent is one of the manifestations of rental relations, -
additional income from the using of renting factor. In the case of IC, the entity should
distinguish two main factors that bring the IR: 1) the intelligent employee who is the
carrier of intelligence, is not the subject of ownership of the entity, directly involves in
the production of intellectual added value, has entered into an employment agreement
for a certain time, however at any time it can break it; 2) intelligent products that are
found on the balance sheet of the business entity, and therefore belong to it.
In the first case, an "intellectual" employee who uses his own intelligence, ability,
capacities, knowledge, brings a higher income to a business entity than another
employee who performs similar tasks and functions, is the wage recipient that should
include the IR.
At the moment, it should be taken into account that an economic rent is considered
to be an excess of the minimum remuneration necessary to keep the production factor
in use. In the case of infrared, there is an overcharge to the infusion of a person,
embodied in a person, in the case of a minimum remuneration - a fee for simple,
intellectual routine work at the preparatory and auxiliary stages of the creative process.
Rents ratio to IR is the payment of rent fees (bonuses, awards, etc.) from the
income of ordinary business, which is increased through the using of the intelligence
of the employee. Accordingly, a hired employee receives a rental income - an
additional income to the previously defined wage.
In the 2nd case, such IR receives the owner of the intellectual property object - an
entity that does not have an obligation to pay a rental payment, since it is the owner of
the intellectual product.
It is worth noting that an entity may receive the IR from the work of hired
employees without making rental payments. According to A. Davydova, "There is a
maximum that an employer is willing to spend on wages to attract the labor force he
- 98 -