It is known that "intellectual property has all the attributes of a good. It can be an
object of sale and on this basis can abstract from its creator ". As a consequence, the
rights to the results of intellectual activity, for example, employees of a particular firm,
may not belong directly to him, but be distributed, for example, equally between the
firm and its employee, and the patent holder can only be a firm. This is the fundamental
difference between intellectual property and IC. In addition, since the structural
elements of the latter are not only the results of intellectual activity that have material
and physical embodiment, but also the person himself, his abilities, skills, experience,
and even the data from nature "specific indicators of health", the concept of intellectual
property will be Only a part (significant in terms of contribution to the final result) of
IC.
IC also can not be synonymous with intangible assets. And, here further among
experts there is a discussion: "Which of the terms within a particular organization is
more capacious: IC or intangible assets"? On the one hand, it is obvious that the latter
represent only a part of IC, since there are still people - "bearers of reason" and tangible
results of their activities, some of which are even fixed by copyright. On the other hand,
the Vedic space of the "intangible" company besides IC also includes other intangible
assets that can not be measured by direct methods, just like IC itself. Obviously, due to
the inclusion of assets with different origins in IntC, it is impossible to accurately
measure its volume and determine the quality. Experts suggest different solutions to
this problem. The most prevalent is a kind of fragmentary approach, when the valuation
is conducted by taking into account only visible assets of IC: the number of scientists,
university graduates, registered patents, licenses received, the amount of innovation
expenses, etc., since it is very difficult to find a tool, some real meter that allows
appreciate what is intangible in nature.
CONCLUSION
In modern society, intellectual capital becomes the basis of wealth. It is he who
determines the competitiveness of economic systems and acts as a key resource for
their development. In the process of creation, transformation and use of intellectual
capital, commercial enterprises, state and public institutions and organizations, that is,
all subjects of market relations, participate. The ability of the economy to create and
effectively use intellectual capital increasingly determines the economic strength of the
nation, its welfare. The openness of society for the import of diverse knowledge, ideas
and information, the ability of the economy to reproduce them productively - that is
what determines the successful social and economic development of any country. In
the modern world, a firm or organization is a producer not so much of goods as of
knowledge. This means that workers are engaged in the production of knowledge,
organizations become learners, innovations become a source of newly created value.
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