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  • 标题:Comparative Analysis of the Value Added Tax Evolution
  • 本地全文:下载
  • 作者:Aleksandar, Kešeljević
  • 期刊名称:Journal of Knowledge Management, Economics and Information Technology
  • 印刷版ISSN:2069-5934
  • 出版年度:2013
  • 卷号:3
  • 期号:3
  • 出版社:ScientificPapers.org
  • 摘要:Author’s approach to knowledge is based on the system of upgrading between knowledge as information, cognitive process, capital and a value. Knowledge cannot exist without it’s subject to whom the capacity of cognition is ascribed. Cognitive capacity is bounded due to imperfect information and the limits of the human mind and is becoming with individual’s inclusion into the society socially contingent. Primarily knowledge represents an investment into an individual who can only through social capital fully employ the human capital acquired for oneself. Through organizational routines and practices individual knowledge is also increasingly spilling over to other users of knowledge causing organization to become an important carrier of knowledge. Organizations are therefore devoting more attention to systematic knowledge management as a tool for boosting intellectual capital which represents understanding of knowledge as capital in its full meaning. Knowledge as capital cannot be fully understood without a more profound grasp of freedom through which knowledge becomes a value.
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