MEASUREMENT OF INTANGIBLE ASSETS IN RECOVERY AREAS AND OPERATION OF NATURAL RESOURCES

The paper shows that, at the present moment, intangible assets areconsidered “goods” and, as such, the practice of classical accounting considersintellectual capital in the same category of “goods assimilated/similar to thosevisible/tangible”. From the research it results that the professional liter...

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Veröffentlicht in:Annals of "Spiru Haret" University. Economic Series (English ed.) 2017-09, Vol.17 (3), p.33-45
Hauptverfasser: Gâf-Deac, Ioan I, VALECA, Cristina Monica, Gurgu, Elena, Bărbulescu, Adrian
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container_end_page 45
container_issue 3
container_start_page 33
container_title Annals of "Spiru Haret" University. Economic Series (English ed.)
container_volume 17
creator Gâf-Deac, Ioan I
VALECA, Cristina Monica
Gurgu, Elena
Bărbulescu, Adrian
description The paper shows that, at the present moment, intangible assets areconsidered “goods” and, as such, the practice of classical accounting considersintellectual capital in the same category of “goods assimilated/similar to thosevisible/tangible”. From the research it results that the professional literature onmeasuring knowledge assets/intellectual capital, both in Romania andworldwide, is not large enough and does not provide finite significant, “strong”aggregates regarding the semantic classifications, of content and quality, of theissues in the field. The book titled New Economy between Knowledge and Risk(Ioan I. Gâf-Deac) presents the original systematization and classification ofsome models and methodologies for measuring knowledge assets, andintellectual capital in socio-economic sciences, and, as such, in this presentarticle, we have resorted to the applied extension of formalizing themeasurement of intangible assets in the areas of natural resources’ operationand exploitation.
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subjects Economic development
exploitation and utilization of natural resources, socio-economic sciences, intellectual capital, measurement of intangible assets, intellectual capital measurement models, normal logic, Gender, Culture, management
Social Sciences
Socio-Economic Research
title MEASUREMENT OF INTANGIBLE ASSETS IN RECOVERY AREAS AND OPERATION OF NATURAL RESOURCES
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