English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51931/87076 (60%)
Visitors : 8488764      Online Users : 84
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20075


    Title: A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company
    Authors: Chen, Hai-ming;Lin, Ku-jun
    Contributors: 淡江大學經營決策學系
    Date: 2002-07
    Issue Date: 2009-11-30 12:32:40 (UTC+8)
    Publisher: India : University of Allahabad
    Abstract: Traditional financial do not provide proper disclosure and relevant data for modern businesses which derive their competitive advantages and profitability mainly from human capital. This paper provides an alternative way to measure and disclosure human capital items. We define and classify company's human capital in line with a theoretical framework we provided, sort out company's human capital investments according to cost development stages in human resources, and finally isolates human capital from expenses and suggests the disclosure way in the financial statements. In addition, an electronics company of Taiwan is studied to explain how to identity the human capital.
    Relation: Indian Journal of Economics 83(328), pp.101-122
    Appears in Collections:[會計學系暨研究所] 期刊論文
    [管理科學學系暨研究所] 期刊論文

    Files in This Item:

    File SizeFormat
    0KbUnknown352View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback