human capital asset

human capital asset
Бухгалтерия: "человеческий капитал" (образование, квалификация, приобретённые в процессе производства; знания и навыки, воплощённые в рабочей силе)

Универсальный англо-русский словарь. . 2011.

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  • Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… …   Wikipedia

  • Human capital — refers to the stock of skills and knowledge embodied in the ability to perform labor so as to produce economic value. Many early economic theories refer to it simply as labor, one of three factors of production, and consider it to be a fungible… …   Wikipedia

  • human capital — noun The knowledge and skill of employees regarded as a business asset • • • Main Entry: ↑human …   Useful english dictionary

  • Capital asset pricing model — In finance, the Capital Asset Pricing Model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to an already well diversified portfolio, given that asset s non diversifiable… …   Wikipedia

  • Asset poverty — is an economic and social condition that is more persistent and prevalent than income poverty. It can be defined as a household’s inability access wealth resources that are sufficient enough to provide for basic needs for a period of three months …   Wikipedia

  • Human resource development, — Human Resources DevelopmentHuman Resources Development is a framework for the expansion of human capital within an organisation. Human Resources Development is a combination of Training and Education that ensures the continual improvement and… …   Wikipedia

  • Capital flight — Capital flight, in economics, occurs when assets and/or money rapidly flow out of a country, due to an economic event that disturbs investors and causes them to lower their valuation of the assets in that country, or otherwise to lose confidence… …   Wikipedia

  • Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… …   Wikipedia

  • Human Resources — Humankapital bezeichnet in der Wirtschaftswissenschaft die „personengebundenen Wissensbestandteile in den Köpfen der Mitarbeiter“. [1] In der Humankapitaltheorie der Volkswirtschaftslehre wird Humankapital unter dem Gesichtspunkt von… …   Deutsch Wikipedia

  • Human resources — Humankapital bezeichnet in der Wirtschaftswissenschaft die „personengebundenen Wissensbestandteile in den Köpfen der Mitarbeiter“. [1] In der Humankapitaltheorie der Volkswirtschaftslehre wird Humankapital unter dem Gesichtspunkt von… …   Deutsch Wikipedia

  • capital — the total owned and borrowed funds in a business. Glossary of Business Terms (1) Usually refers to the total of the equity accounts in a firm. For a bank, the equity accounts are common and preferred stock, surplus, and undivided profits. For… …   Financial and business terms


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