IDEAS home Printed from
   My bibliography  Save this article

Human Capital as the Main Element of Intangible Assets


  • Irena Zareva


This paper discusses some major conceptual aspects of human capital viewed in terms of intangible assets. Their increasing importance in modern conditions of development is outlined. Presented is a comparative characterization and assessment of human capital, its formation and utilization in this country with the help of internationally recognized indicators and their comparison to those of developed countries and the countries applying for membership of the EU.

Suggested Citation

  • Irena Zareva, 2004. "Human Capital as the Main Element of Intangible Assets," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 18-37.
  • Handle: RePEc:bas:econth:y:2004:i:2:p:18-37

    Download full text from publisher

    File URL:
    Download Restriction: Fee access

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    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.

    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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bas:econth:y:2004:i:2:p:18-37. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Diana Dimitrova). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.