Connection and human capital
"To be together or come, to stay together or to progress and to work together to be successful."
Henry Ford
1. INTRODUCTION
A era do conhecimento, em em que vivemos, deu stand out to avaliação do power lucrative and continuity of the company, on the otic of a true human capital, um intangível, which já era de interesse two scholars not passed, passou a ganhar um special relay in those days.
Or that some scholars call intellectual capital and value a value of entrepreneurial power, material, more determinable.
Increasingly, the accounting science is being studied due to the endogenous environmental influence that has been exerted on the non-patrimonial weight of the social cell. This knowledge and valued by the power will be able to create effective or ineffective assets. Or that it is important for it to make people aware of the need to improve their weight in order to vitalize the dynamics of the patrimonial heritage.
Two fators, not referred field, can be highlighted: either individual or collective agreement.
2. INDIVIDUAL CONHECIMENTO
Or individual knowledge of the person who has been represented by the education, experience, skills and attitudes of people who work in the company.
It is not the property of the company, pois, tem subjective character. Or simply hiring people who pass to exercise their conhecimento in the social cell does not outorga a definitive added value, but, hardly, a temporary addition to or permanent cliff of deixar to exist. When someone goes home they carry these intellectual assets with them.
In the meantime, a conformed and molded to be used by our businesses and in the midst of having created execution systems, transferred, to a formed culture, practically acquires a força agent who can under certain circumstances be considered as an “imaterial asset”.
In virtue of the new technologies, the Internet, the agreement between the social cells and the client is always more demanding than others, not a cultural interest of the entrepreneur who is part of the organization and valorization of the intellectual asset. A company that will not depart for a cultural innovation of its staff to assure the creation of new procedures and the ability to move will be very difficult in an increasingly demanding and competitive market. Or more conscious client quanto ao assistance, qualidade do meio patrimonial e preço will certainly look for a company that will provide it or that it needs to satisfy your need. That is when the social cell that lives as a prepared person has beaten and that it has enabled the merchant to satisfy or customer. To conquer the client, it requires creativity and motivation skills as important points.
The intellectual capacity of the entrepreneur, molded to a specific work system and the appropriate method, is important for the success of the organization. This immersive asset will be different from a company for your audience. A social cell can acquire such intellectual powers or invest in the formation of them. It will have to seek to keep such intangible assets always up-to-date and constantly evolving, becoming a strategic value objective.
This external agent to the patrimonial property will be able to raise it to efficiency or ineffectiveness. A probalidade of eficácia do meio patrimonial will be higher where it has been done. This immeasurable asset will be different in prosperity or in the social cell.
How much greater or less effective than effective.
How much more effective or less effective or heritage performance returned to prosperity.
Every worker with their culture is important in a social cell, every time they have a function to fulfill the most humble and most graduated. Each one participating does not bomb of all the organization.
Taking as intellective skills two elements of the social cell we will have or collective support.
3. COLLECTIVE CONHECIMENT
It is a group formed by plots of individual intelligentsia and molded to a business philosophy, enriched by technology.
As a tendency to transform hierarchical company into a flatter, more dynamic and agile structure where the workers participate in the decisions of the company and the experience of two workers. He has valued the culture of two entrepreneurs and has been interested in updating their training by means of lectures, legends, courses, etc. These companies have valued their intellectual assets and have been interested in the culture of the social cell.
Segundo o Prof. Lopes de Sá: “É, também, factível, invest in something imaterial, such as educação de pessoal, seleção de elements de maior experiências e criatividade e obter-se um result muitas vezes maior que a aplicação feita, sem that, with such values, are integrated as demonstrations of two balances of heritage. ”
A traditional accounting has been criticized by the scholars for not mentioning in their demonstrations you count or imaterial asset of intellectuality and intangible assets.
Second (Cinca e Garcia, pg. 2) A information that is interesting to the company and that it is not sufficiently expressed, our balance sheets and documents are traditional, we refer to research and development activities, human resources, our resources and production processes, capacity for innovation and values that we bring products to or the consumer.
The scholars are worrying about the measurement of two important assets and the human resources that are going to move or capital of the organization.
4. HUMAN APPROACH
The sem human element or patrimony was not a social cell. Assim, também, or patrimônio sem or human element did not constitute a company. A company or joint homem e do patrimônio. Your truths that you fear in case you are not even in need of demonstration. São axiomáticas.
Or homem that gives life, that gives movement to the heritage or the main element of a social cell.
With its intellectual strength, it exercises endogenous non-patrimonial environmental influence. In virtue of this influence, it has transformed the patrimonial medium of the deflui or patrimonial phenomenon.
More and more scholars value intellectuality that moves or capital and that generates value. There is a trend, at the moment, in valuing more or human aspect in the company.
The human aspect consists of competence, capacity, skills, two skills and leadership. A company must be committed to maintaining these constantly up-to-date skills with external expertise. A combination of culture, experiences and innovations are two companies and the strategies of the company that must change and maintain these relationships.
A key is to create a culture of valorisation of the entrepreneur as a manager of efficiency and wealth and to give opportunity for the realization of his intellectual capacity. This intellectual force will positively influence the heritage dynamics.
A worker who does not see a perspective on his work to develop his capacities and of growth in the company will not be the motivation to develop his work in the company. It will develop its work with a little motivation and interest, influencing the movement of the dynamic of patrimonial media.
Second (Carballal del Rio, pg. 4) The human resources available to a company constitute its most appreciated resources. A participative administration of the staff, a reduction of hirachic wealth, a motivation and leadership formed part of two elements, which we have listened to for many years as a new way of managing human resources.
You are involved in an organization that is your main source of value creation, therefore, when we say goodbye to people, it is a strategy that, or as the only way to reduce costs, is in the presence of a “boomerang” effect, which will take place A decapitalization that will be equal to a disinvestment, for not being able to produce or generate the values that clients are willing to pay.
Também ensina or Prof. Lopes de Sá: "Every time more and more quickly you are interested in setting the passam to be or object of study of the science of accounting and in which human fathers are inserted, as unequivocal forças agents, transformers and aggregates".
There have been two students concerned with intellectual activity in the company due to its influence on the heritage dynamics and its reflection, not the market, because of the strong link between the intellectual activity, or heritage phenomenon in the environment.
Segundo o Prof. Lopes de Sá: "Or what matters, in essence, what dimension, what is related to the surroundings, and how each element that is added to the capital or that influences it, effective as a utility, competent to produce eficácia ea continuidade desta. ”
RISCOS DE AVALIAÇÃO
When an intellectual agent, as an imaterial element, is evaluated, it does not obey the criteria of continuous accounting for the oversize cliff.
This is because there is a so-called “nova economia” in the United States where, at a rate of more than two hundred dollars, they will fall in poo tempo for poo more than a dollar.
Or problem, in matter, and to avoid exaggerations.
More pragmatic than scientists, two American professions commit serious errors, but sincerely two values, two balances and this is causing serious problems in Stock Exchanges.
We cannot deny the value of the intangible heritage, but it is also necessary that at the same time it is established, such as ensine or neo-patrimonialism, it refers to “functional capacity”, or that it is translated into efficiency.
5. CONCLUSION
Or conhecimento that builds patrimonial efficiency and the success of the social cell that corresponds to the economic, social, political and technological context of our time and whose non-future role tends to be increasingly relevant.
Obviously, as precautions, our calculations of assessment to determine the true intellectual power require that the government's condemnation shame others of professional sensibility and especially the ethical conduct that is based on sincerity of evidence.
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