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Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
Institute of Economic Research Working Papers No. 134/2015
Verlag: 
Institute of Economic Research (IER), Toruń
Zusammenfassung: 
The article views the structure of an organization's intellectual human capital, which integrates both employees' intellectual, professional and personal abilities to perform innovation activity and their results achieved in the process of this activity. The authors prove the role of intellectual human capital in improving an organization's innovation activity. Basing on the cost, income, expert and psychological approaches, the article develops the intellectual capital monetary valuation model focused on an increase in the objectivity of measuring its value by means of the individual intellectual and performance report. The application of this model is aimed at activating the innovative development of social and economic entities by increasing the quality and efficiency of intellectual human capital.
Schlagwörter: 
intellectual human capital
value
valuation
innovation activity
JEL: 
O31
J33
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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