Management, Valuation, and Risk for Human Capital and Human Assets

Chapter 1 Introduction—What Kind of an Asset Is Human Capital, How Should It Be Measured, and in What Markets?

Chapter 3 The Effect of Virtual Work Environments and Social Systems on Human Capital and Assets

Chapter 4 Perspectives on Human Capital Initiatives

Chapter 5 Models of Human Capital Valuation: A Review with Examples

Chapter 6 Investments in Human Capital: Elements of Investments, Their Valuation, a True and Fair View of Financial Statements Compiled by Using the Classical Approach, and the Related Financial Performance Ratios

Chapter 7 Intellectual Capital Efficiency and Corporate Performance: Some Empirical Evidence

Chapter 8 An Assessment of the Accounting Perspective on Intellectual Capital and Some Results from the European Union

Chapter 9 Human Capital Assessment: A Labor Accounting or a Management Control Perspective?