Authors
The essence of the approach
Works
L. Edvinson
Intellectual capital is a combination of human and
structural capital. The Cheka represents the competence
and abilities of the company's personnel. This part of the
intellectual capital leaves the company together with
employees after the end of the working day. Structural
capital is what remains in the company after the end of the
working day and the care of employees. It is divided into
client and organizational capital. The client's capital is a
value, concluded in the relations with customers.
Organizational capital is divided into innovative and
process capital. Innovative capital consists mainly of legal
rights (patents, license agreements), as well as from what
is difficult to give an accurate definition, but that largely
determines the value of the company (ideas, trademarks).
Process capital is the company's infrastructure
(information technology-work processes, etc.)"
Intellectual capital.
Determining the true
value of the company,
1999
Personal level
B. Leoltiev
This is the totality of the legal rights existing in the subject
for the results of his creative activity, his natural and
acquired intellectual abilities and skills, as well as his
accumulated knowledge bases and useful relationships
with other subjects
New economic paradigm
(the role of intellectual
capital in the production
of goods and services),
2000
Е. Bruking
These are knowledge, skills and production experience of
specific people (human assets) and intangible assets,
including patents, databases, software, trademarks, etc.,
which are efficiently used to maximize profits and other
economic and technical results
Intellectual capital, 2001
Source: [4, p.20; 5, p.109-120]
It is necessary to distinguish between the concepts of the HC and IС. So, according
to T. Yu. Feskova, these two capital "at the enterprise level overlap one on another, but
also have in their structure elements that are beyond this overlap". In particular, it is
known that "the intellectual capital of the organization includes a certain part of the
indicators of workers' health. What is meant here is that the intellectual activity of a
person largely depends on his ability to concentrate attention, memory processes, the
speed of mental operations, etc., that is, physiological features directly related to health.
While other health indicators, for example, the ability to move freely, muscle strength,
good eyesight, etc., are not directly related to intellectual activity, but may be
absolutely necessary for representatives of working professions. The same ratio can be
observed at the level of society as a whole (at the industry level, at the national level)".
We can not disagree with this point of view, because indeed, the human capital
and IC clearly have common elements: acquired knowledge, skills, nature-given
intelligence; people are the bearers of these mental faculties; results of intellectual
activity.
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