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Intellectual Capital Measurement
Abstract
The aim of the article is to present the current state of knowledge concerning Intellectual capital (IC) and its measurement methods. Although IC may be estimated on the micro, macro and industry level, this paper deals with the IC measurement on the enterprise level explicitly. First part of the article is concentrated on the introduction to the IC and its main forms, second presents the most common IC measurement methods, while the third part is the analysis of controversies and usability of chosen methods.
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