标题：HUMAN CAPITAL ASSESMENT– CASE STUDY: KNOWLEDGE BASED ORGANIZATION VS.TOP 100 ORGANIZATIONS LISTED BY MARKET CAPITALIZATION IN THE LAST THREE MONTHS AT THE BSE
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：1
页码：298-301
语种：English
出版社：Academica Brâncuşi
摘要：Over time we can see a considerable increase in intangible elements for organizations.But,unfortunately,there is a long and difficult way until the intangible assets such as human capital will be reflected in the financial statements.This paper presents the conclusions of a comparative study conducted using two samples of companies listed on the Bucharest Stock Exchange - companies to be fit in the category "knowledge-based" and companies in the Top 100 regarding the importance of measurable or quantifiable variables for assessing the human capital and implicitly a company.To increase the relevance of the results obtained in addition to mean and quadratic mean deviation we used Paired-Samples T Test.
关键词：intangible assets;knowledge-based organizations;Top 100organizations;human capital;Paired-Samples T Test
