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Human Capital as a Main Element of intangible Assets

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  • Irena Zareva

Abstract

Conceptual aspects of human capital are examined in the light of intangible assets. Their growing importance in the contemporary conditions of development are outlined. A comparative characteristic and assessment of human capital, its formation and utilization in Bulgaria is made with the help of internationally adopted indicators and their comparison with those in economically developed and candidate countries.

Suggested Citation

  • Irena Zareva, 2004. "Human Capital as a Main Element of intangible Assets," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 118-136.
  • Handle: RePEc:bas:econth:y:2004:i:7:p:118-136
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    References listed on IDEAS

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    1. Mr. Rodolfo Luzio & Mr. Steven V Dunaway & Mr. Martin D Kaufman, 2001. "Returns to Human Capital and Investment in New Technology," IMF Working Papers 2001/133, International Monetary Fund.
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    Cited by:

    1. Nikolay Dimitrov & Nikolay Igov, 2006. "Intellectual Capital and Issues of Its Application in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 81-97.

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    More about this item

    JEL classification:

    • I20 - Health, Education, and Welfare - - Education - - - General
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General

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