Human Capital as the Main Element of Intangible Assets Cover Image

Човешкият капитал като основен елемент на нематериалните активи
Human Capital as the Main Element of Intangible Assets

Author(s): Irena Zareva
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките

Summary/Abstract: This paper discusses some major conceptual aspects of human capital viewed in terms of intangible assets. Their increasing importance in modern conditions of development is outlined. Presented is a comparative characterization and assessment of human capital, its formation and utilization in this country with the help of internationally recognized indicators and their comparison to those of developed countries and the countries applying for membership of the EU.

  • Issue Year: 2004
  • Issue No: 2
  • Page Range: 18-37
  • Page Count: 20
  • Language: Bulgarian