Essays on Intangible Resources, Organizational Capital Coursework

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The paper "Intangible Resources, Organizational Capital" is a great example of management coursework.   Intangible resources or assets are assets of an organization that is not of a physical nature. These assets do not have a definite existence and do not give their owner definite financial rights. They are identifiable non-monetary assets that cannot be touched, seen, or physically measured, and they are created through the time and effort of the company and its employees. Intangible resources include the company’ s data and information, knowledge and capabilities, intangible assets, intellectual, human and organizational capital.

Intangible resources can either be legal or competitive intangibles. Legal intangibles include patents, copyrights, trade secrets and trademarks while competitive intangibles include knowledge, structural activities, advantage activities, collaboration activities and technical expertise. According to IAS 38, an intangible resource should be identifiable, controlled by the company and should increase future profits of the company. Evaluation An intangible resource can be defined as everything of immaterial existence used or potentially usable for whatever purpose that is renewable after use and decreases, remains, or increases in quality and/or quality while being used.

Intangible resources can be broadly classified into four categories, which are; human capital, organizational capital, relational capital and technological capital. Human Capital   Human capital is the measure of the economic value of an employee’ s skill set. It is the whole combination of knowledge, competencies, social and personality attributes. These include creativity embodied in the ability to perform labor to produce economic value to the organization. The notion of human capital identifies that not all work is equal, and the quality of employees or staff of the organization can be improved by investing in them. It is the cumulative monetary view of the human being operating within economies, which is an attempt to capture the biological, social, cultural and psychological complexity as they interact in economic transactions.



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