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Models of intellectual capital valuation : a comparative evaluation
Accounting, as it is currently practiced, has lost much of its ability to inform as businesses have become more and more knowledge intensive. Intangible assets are now variously estimated to currently constitute 60-75 ...
Vertical integration : applying an economic calculus to knowledge
(Inderscience Publishing, 2005-01-19)
This paper applies an economic calculus to knowledge to address one of the most strategically important questions firms face – deciding which activities are more economically organised in a unified firm rather than in two ...