Study paper from 2007 in the field of Business Administration - Human Resources and Organization, grade: 1.0, Dual University of Baden-Württemberg Mannheim, formerly: Cooperative State University Mannheim, language: German.

Abstract:

1 Introduction

1.1 Problem Statement of the Topic

In the course of the transition from an industrial to an information and service society, the economic success of a company increasingly depends, alongside purely material resources, on intangible resources. This is evident in the fact that forward-looking investors are investing in companies that are information- or knowledge-intensive. The value of a company is therefore increasingly determined by intellectual capital. An indication of this is that the market and book values of corporations are continuously diverging. The difference between these two values represents the so-called intangible assets.