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Human Capital Assesment– Case Study: Knowledge Based Organization Vs. Top 100 Organizations Listed By Market Capitalization In The Last Three Months At The Bse

Author

Listed:
  • NICOLETA RADNEANTU

    (ROMANIAN-AMERICAN UNIVERSITY, BUCHAREST, ROMANIA)

  • OLGA POTECEA

    (ROMANIAN-AMERICAN UNIVERSITY, BUCHAREST, ROMANIA)

Abstract

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.

Suggested Citation

  • Nicoleta Radneantu & Olga Potecea, 2013. "Human Capital Assesment– Case Study: Knowledge Based Organization Vs. Top 100 Organizations Listed By Market Capitalization In The Last Three Months At The Bse," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 298-301, February.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:298-301
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    References listed on IDEAS

    as
    1. Nicoleta Radneantu, 2009. "Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(2), pages 221-226.
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