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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