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The objective of the work focuses on the indicators for the measurement of human capital. The object of the research and reference to the practical application of human capital indicators is Comarch SA. A financial method was applied in the analysis. For cross-sectional analysis of human capital valuation financial data of Comarch Capital Group contained in the annual reports were used. Based on the...
T.W. Schultz, G.S. Becker and J. Mincer are regarded as the creators of the concepts and theories of human capital. At the beginning of the 60s of the twentieth century they got interested in this subject. However, the studies of the role of the man as well as their skills in the economy had been carried out before. Over the years, human capital was considered as an element of intellectual capital...
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