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
卷号：1
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
