El presente trabajo trata sobre la identificación, catalogación, evaluación, protección y utilización de los recursos de la geodiversidad. Uno de los principales problemas que afecta al tratamiento conjunto del patrimonio geológico es el alto grado de subjetividad. En el presente trabajo se incluye un primer inventario de LIG para la región Cantabria, que se ha utilizado para el desarrollo de las fases sucesivas de evaluación, protección, puesta en valor de los LIG y para el cálculo de los impactos producidos por acciones humanas. Se han desarrollado procedimientos de evaluación de la calidad de los LIG a través de métodos directos (basados en el juicio de expertos) e indirectos (paramétricos) sobre la base de la identificación de criterios de evaluación, de parámetros medibles y de la definición de unos "modelos de calidad". Por medio de análisis factorial, se ha identificado un conjunto reducido de criterios que permite reproducir en un 83% los resultados obtenidos utilizando todos los criterios. Sobre la base de los resultados se han elaborado algunos ejemplos de acciones encaminadas a la protección, gestión y puesta en valor de los elementos de la geodiversidad de Cantabria. / The present work addresses issues related to the identification, cataloguing evaluation, protection and utilisation of geodiversity's resources. One of the main difficulties to carry out such tasks lies in the subjectivity. The work presented here includes an initial inventory of sites of geological interest in the region of Cantabria. Then, a group of sites of geomorphologic interest has been selected to make comparisons between different evaluation methods, determine the degree of coincidence between the ranks of classifications obtained and make recommendations on the most advisable procedures. These methods make it possible to apply transparent, clearly defined criteria which can provide replicable results if applied by different operators and can therefore be subject to external test and scrutiny. The above methods can provide good results using only six parameters that express three significant qualities of sites: scientific interest or intrinsic quality; potential for use; threats for conservation. The type of evaluation methods described has been applied to design a method for the incorporation of geosites into the EIA process. In order to contribute to the valorisation of geodiversity's values, a series of specific proposals are presented for the protection and use of sites of geologic interest in Cantabria.

The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))

Made available in DSpace on 2016-08-02T21:42:52Z (GMT). No. of bitstreams: 1 Marco Antonio.pdf: 1023589 bytes, checksum: cc0f116e441f67641b5a13b39e467be2 (MD5) Previous issue date: 2008-08-19 / This work aims to present and develop the roll of on the strategic management of people within a vision that covers the inter-organizational relationships outside the old-fashioned boundaries that involve an organization. This study establishes both the importance and the systematic of the management on the HR activities shared with the external value chain by analyzing the practices carried out by the suppliers, competitors and costumers. This organizational area is named by the author as SRM Strategic Relationships Management. Based on a research carried out before 26 companies, grounded on a group of 5 axle-companies and its distributors, in which was used a research poll with a Likert scale and semi-structured personal interviews with managers and professionals in many areas as well as the static treatment of the data with SPSS program, pointing out the confirmation of the questions of the research regarding the SRM as a proposition for the expansion of the HR activities.The SRM includes a leadership proposal focusing in how one can and must deliver value for the organization, for the strategic partners, for the investors and specially for the clients in a sustainable and innovative way.(AU) / Este trabalho pretende apresentar e compreender o papel da gestão estratégica de pessoas, dentro de uma visão que contempla as relações interorganizacionais fora dos limites tradicionais de seu escopo nas empresas e expandidas além das dimensões formais e fronteiras que permeiam uma organização. Este estudo estabelece a importância e sistemáticas da gestão de atividades de RH, compartilhadas com a cadeia de valor externa, analisando-as nas práticas com os canais de distribuição junto aos clientes. Esta área organizacional é denominada pelo autor de GRE - Gestão das Relações Estratégicas. Baseando-se em uma pesquisa exploratória em 26 empresas, organizada a partir de cinco empresas nodais e seus canais de distribuição, utilizou-se a aplicação de um questionário de pesquisa com escala Likert e entrevistas pessoais semi-estruturadas junto aos gestores e profissionais de diversas áreas, bem como o tratamento estatístico dos dados com o programa SPSS, indicando a confirmação das questões de pesquisa relativas a GRE como sendo uma proposta de expansão das atividades do RH, focando em como se pode e devem entregar valor para a organização, para os aliados estratégicos, os investidores e fundamentalmente para os clientes.(AU)

Ever since its conception, Intellectual Capital has undergone substantial transformation both in terms of its general definition and its prevalence in external reports. Although consistently focusing on intangibles, over time, intellectual capital has become an area focused on intangibles in accordance with the basic principles of the Resource-Based View regarding how assets can be used to acquire sustainable superior performance. Proponents of intellectual capital adhere to its framework and classification of different intangibles, claiming that it offers increased understanding as to how value is derived from intangible assets. The understanding of the measurement and subsequent reporting of intellectual capital being value creating is, however, a disputed claim. The field of intellectual capital has also been stated to be suffering from a lack of empirical studies focused on specific sectors. Although organisations from among the banking sector have been included in empirical studies within the realm of intellectual capital, there are few such studies which include Swedish banks, let alone studies focused on the Swedish bank sector. The question of whether organisations among the Swedish banking sector are dedicating themselves towards measuring intangible assets included in the intellectual capital framework has so far not been closely studied. Neither has a study focused on exploring the underlying motivations as to why organisations within this sector would choose to dedicate themselves to such work been made. By means of a qualitative research method focused on interviews with respondents from three banks belonging to the Swedish banking sector, this study demonstrates that although intellectual capital is virtually unknown within the sector, examples of the organisations’ measuring practises of intangibles included in the intellectual capital framework are numerous. By implementing resourced-based view and legitimacy theory, the primary motivation behind organisations implementing such measurements is suggested to primarily be to better understand and utilise the resource. The findings of this study also suggest that disclosure of intellectual capital is not viewed as legitimising, despite similarities between organisations in the sector leading to expressed wishes of certain intangibles being disclosed for differentiation purposes. / Intellektuellt Kapital har gått igenom en omfattande förvandling både vad gäller dess generella definition och sin utbredning i externa rapporter sedan begreppet först myntades. Även om begreppet konsekvent har fokuserat på immateriella tillgångar har intellektuellt kapital, över tid, blivit ett område där immateriella tillgångar behandlas i enhet med de grundläggande antaganden hos Resursbaserad Teori i fråga om hur tillgångar kan användas för att uppnå varaktiga konkurrensfördelar. Förespråkare av intellektuellt kapital ansluter sig till dess ramverk och klassificering av olika immateriella tillgångar och påstår att det erbjuder en ökad förståelse gällande hur värde härleds från dessa tillgångar. Huruvida mätningen och följaktiga rapportering av intellektuellt kapital är värdeskapande är däremot ett omtvistat område. Intellektuellt kapital har även hävdats lida av en brist av empiriska studier fokuserade på specifika sektorer. Även fast organisationer från banksektorn har varit inkluderade i empiriska studier inom området intellektuellt kapital så finns det få sådana studier som inkluderar svenska banker, för att inte tala om studier som fokuserar på den svenska banksektorn. Frågan om huruvida organisationer från den svenska banksektorn aktivt mäter immateriella tillgångar som inkluderas i ramverket av intellektuellt kapital har hittills inte studerats grundligt. Inte heller har en studie gjorts som fokuserar på att utforska de underliggande motivationerna varför organisationer inom denna sektor skulle ägna sig åt sådant arbete. Genom en kvalitativ studie baserad på intervjuer med respondenter från tre banker från den svenska banksektorn demonstrerar denna studie att trots att intellektuellt kapital är praktiskt taget okänt inom sektorn så återfinns ett flertal exempel av mätning av immateriella tillgångar som inkluderas i ramverket hos intellektuellt kapital bland dessa organisationer. Genom implementering av resursbaserad teori och legitimitetsteorin så framgår att den huvudsakliga orsaken till att organisationer implementerar sådan mätning är att få ökad förståelse för resursen och bättre kan utnyttja den. Resultaten visar även på att redovisning av intellektuellt kapital inte ses som legitimerande, trots att likheter mellan organisationer i den svenska banksektorn tycks leda till att vissa immateriella tillgångar redovisas för att organisationen ska kunna differentiera sig från sina konkurrenter.

This dissertation explores the disclosure on intangibles acquired in Mergers & Acquisitos. The related empirical analyses are based on a sample of M&As that are accounted for under the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP). In three different research papers I answer three distinct research questions. In order to enable capital providers and other external stakeholders to evaluate the PPA, the International Financial Reporting Standard 3 (IFRS 3) and the Statement of Financial Accounting Standards 141 (SFAS 141) require the acquirer firm’s management to disclose information about the assets acquired and liabilities assumed in the notes to the financial statement. The first research paper (see chapter II) addresses the following research question: Which information about intangibles acquired in M&As does the acquirer firm’s management disclose in the notes to the financial statement? The second research paper examines the factors that affect the initial recognition of goodwill. This research question is answered in the second research paper (see chapter III): Does the acquirer firm’s management opportunistically or efficiently use its discretion to recognize goodwill initially? The corporate information environment consists not only of corporate disclosure but also of disclosure by information intermediaries. The third research paper (see chapter IV) addresses this last set of research questions: Which information about intangibles acquired in M&As is provided in voluntary or mandatory corporate disclosures and in disclosures by information intermediaries? How are the disclosure channels interrelated?

La contabilidad representa el núcleo central del sistema de información empresarial y -por tanto- resulta crítica para la toma de decisiones y el planteamiento estratégico de la organización. Sin embargo, fruto de la emergencia de la economía del conocimiento, la contabilidad ha sufrido una evidente pérdida de fiabilidad y de relevancia social. Esta crisis ha motivado el surgimiento de metodologías capaces de identificar, medir y gestionar los activos intangibles de una organización. Las cooperativas de crédito, como organizaciones singulares dentro del sistema bancario español, cuentan con activos intangibles de especiales características. Los valores cooperativos, la estructura de su capital social, las actitudes del personal o la selección y formación del personal proveen a las cooperativas de crédito de una configuración específica de sus intangibles que merece una especial atención. De este modo, sus ventajas competitivas intangibles podrían ser gestionadas y aportar información más relevante para la toma de decisiones. Mediante metodologías cualitativas, esta tesis intenta la identificación de las singularidades del capital humano de las cooperativas de crédito. Para ello se ha partido del marco conceptual producto de los principales modelos existentes de capital intelectual y de las directrices emitidas para la difusión de esta información. Así, a partir de la identificación, medición y análisis de los intangibles de capital humano de una cooperativa de crédito, este trabajo pretende mejorar -desde una perspectiva financiera- la comprensión del papel clave de los activos intangibles en el valor real de una organización. Las singularidades del sector cooperativo de crédito muestran unos recursos humanos potencialmente más predispuestos a adoptar una fuerte cultura de empresa y a realizar una mayor inversión en formación. Por el otro lado, los principales déficits de las cooperativas de crédito vendrían derivados de sus aptitudes y de sus menores capacidades, / Seguí Mas, E. (2007). La gestión del capital intelectual en las entidades financieras. Caracterización del capital humano en las cooperativas de crédito [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/1836

[ES] La comunicación organizacional como un componente empresarial ha cobrado mayor relevancia en la estructura de los activos intangibles que dispone una entidad, pero la realidad es que aún son muchas las instituciones que desaprovechan el potencial de esta herramienta corporativa y más si pertenecen al sector público de una nación. La Universidad de Guayaquil no es ajena a esta realidad por lo que permanentemente presenta escenarios de desinformación e incertidumbre; así también el ruido es una constante en su ciclo comunicacional. Es por lo antes mencionado que este estudio doctoral tiene la finalidad de proponer un modelo de comunicación interna para instituciones públicas de educación superior (IES) adaptable a las necesidades de esta organización para que sean superados todos estos espacios negativos que le afectan. Para alcanzar el objetivo de esta trabajo académico se empleó una metodología mixta bajo un enfoque descriptivo y no experimental que permitió recolectar datos del personal docente, el personal administrativo y los estudiantes de esta institución para plantear un modelo de comunicación institucional funcional para la Universidad de Guayaquil y adaptable a otras IES, acompañado de un manual de comunicación interna que ayude a normar el sistema comunicacional que se desarrolla actualmente dentro del alma mater más grande del Ecuador. / [CA] La comunicació organitzacional com un component empresarial ha cobrat major rellevància en l'estructura dels actius intangibles que disposa una entitat, però la realitat és que encara són moltes les institucions que desaprofiten el potencial d'aquesta eina corporativa i més si pertanyen al sector públic d'una nació. La Universitat de *Guayaquil no és aliena a aquesta realitat pel que permanentment presenta escenaris de desinformació i incertesa; així també el soroll és una constant en el seu cicle comunicacional. És per l'abans esmentat que aquest estudi doctoral té la finalitat de proposar un model de comunicació interna per a institucions públiques d'educació superior (IES) adaptable a les necessitats d'aquesta organització perquè siguen superats tots aquests espais negatius que l'afecten. Per a aconseguir l'objectiu d'aquesta treball acadèmic es va emprar una metodologia mixta sota un enfocament descriptiu i no experimental que va permetre recol·letar dades del personal docent, el personal administratiu i els estudiants d'aquesta institució per a plantejar un model de comunicació institucional funcional per a la Universitat de *Guayaquil i adaptable a altres IES, acompanyat d'un manual de comunicació interna que ajude a *normar el sistema comunicacional que es desenvolupa actualment dins de l'alma mater més gran de l'Equador. / [EN] Organizational communication as a business component has become more relevant in the structure of intangible assets available to an entity, but the reality is that there are still many institutions that do not take advantage of the potential of this corporate tool, especially if they belong to the public sector of a nation. The University of Guayaquil is no stranger to this reality, which is why it permanently presents scenarios of misinformation and uncertainty; noise is also a constant in its communication cycle. It is for this reason that this doctoral study aims to propose a model of internal communication for public institutions of higher education (IES) adaptable to the needs of this organization to overcome all these negative spaces that affect it. To achieve the objective of this academic work, a mixed methodology was used under a descriptive and non-experimental approach that allowed collecting data from faculty, administrative staff and students of this institution to propose a functional institutional communication model for the University of Guayaquil and adaptable to other IES, accompanied by an internal communication manual that helps to regulate the communication system that is currently developed within the largest alma mater of Ecuador. / Pacheco Rodriguez, MG. (2022). Modelo de comunicación interna para instituciones públicas de educación superior. Caso Universidad de Guayaquil [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/186119

Made available in DSpace on 2016-03-15T19:30:46Z (GMT). No. of bitstreams: 1 Evelyn Seligmann Feitosa.pdf: 4150862 bytes, checksum: c2fb95c13060f06c44c6788bbbfd1fc6 (MD5) Previous issue date: 2011-11-10 / Fundo Mackenzie de Pesquisa / The allocation of resources and the constant search for competitive advantages differentiators to reach best results are always business challenges. In the contemporary context, in order to achieve superior performance, it reinforces the company's need to have, and make good use, of scarce, valuable, non-substitutable and inimitable resources. These resources include brands, customer base, knowledge, ability and competence of the work teams, corporate culture, partnerships and operational processes established, among other intangible assets, usually arising from a long and risky development process. Mergers and acquisitions (M & A) arise, then, as an important strategic action, being an alternative means to obtain and accelerate the accumulation of these resources within the companies. That is the subject of this work, which discusses the importance of existing and intangible assets disclosed, previous to the M & A transactions, their classification into various types, measurement, and impact on the resulting firm's financial performance in long term. The overall objective of this thesis was to analyze how this performance, after a minimum period of 36 months of the event, is related to the existence, level of disclosure and the nature of intangible assets in the organizations involved. One hundred-eighteen (118) companies were investigated in fifty-nine (59) cases of M & A occurred in France between 1997 and 2007; the study reflects a multi-method research, pluralistic, on qualitative and quantitative aspects. Intangible assets disclosure indicators were built by applying the content analysis technique to financial and accounting reports provided by the companies prior to the events, as well as financial indicators (proxies) for the existence of intangibles were calculated. These indicators were initially confronted with each other and later their explanatory power in relation to financial ratios of growth and profitability (for the corporation and its shareholders), which are the analyzed dimensions of financial performance. Many methods for statistical analysis were used in the multivariate data analysis (correlations and factor analysis, multiple regressions) and in the structural equation modeling (SEM), via Partial Least Squares (PLS). A total of twelve models, with statistics significance, were established to express the relationship among the constructs examined. Best results were achieved in the models developed with variables of semantic origin, in detriment of those with financial indicators only. The results obtained in this thesis leads to deduce that, in this study, there are positive relationships between the existence and the disclosure of intangible assets by firms involved in the operations of M & A and subsequent financial performance, measured by the corporate profitability and the growth of the resulting organization. This suggests that the strategic choice for business growth via M & A operations is favorable to the accumulation of intangible assets in the firms, in search for better results. / A alocação de recursos e a constante busca por diferenciais competitivos, visando melhores resultados, são grandes desafios empresariais. No contexto contemporâneo, para obter desempenho superior, reforça-se a necessidade de a empresa dispor, e fazer bom uso, de recursos raros, valiosos, não-substituíveis e de difícil imitação. Dentre estes recursos, destacam-se aspectos como as marcas, a base de clientes, o conhecimento, a capacidade e competência das equipes de trabalho, a cultura corporativa, as parcerias e os processos operacionais estabelecidos, dentre outros ativos intangíveis, geralmente decorrentes de longos e arriscados processos de desenvolvimento. As fusões e aquisições (F&A) surgem, então, como movimentos estratégicos importantes, sendo meio alternativo para obter e acelerar a acumulação destes recursos nas empresas. É essa a temática deste trabalho, que discorre sobre a importância dos ativos intangíveis existentes e divulgados previamente às operações de F&A de empresas, sobre a classificação dos seus diversos tipos, a sua mensuração e o seu impacto sobre o desempenho financeiro da firma resultante, no longo prazo. O objetivo geral desta tese foi analisar como este desempenho, após prazo mínimo de 36 meses do evento, está relacionado à existência, ao nível de divulgação e à natureza dos ativos intangíveis das organizações envolvidas. Foram investigadas 118 empresas, em 59 casos de F&A ocorridos na França entre 1997 e 2007, em uma pesquisa multi-métodos, pluralística, nas vertentes qualitativa e quantitativa. Foram construídos indicadores de divulgação (disclosure) de ativos intangíveis, mediante aplicação da técnica de análise de conteúdos aos relatórios contábil-financeiros disponibilizados pelas empresas antes do evento, e calculados indicadores financeiros (proxies) para a existência de intangíveis. Estes indicadores foram inicialmente confrontados entre si e posteriormente quanto ao seu poder explicativo em relação aos índices financeiros de crescimento e de lucratividade (empresarial e para os acionistas), que são as dimensões analisadas do desempenho financeiro. Utilizaram-se métodos de análise estatística de dados multivariados (análises de correlações, fatoriais, regressões múltiplas) e modelagem em equações estruturais, via Partial Least Squares (SEM- PLS). Foram estabelecidos, no total, doze modelos com significância estatística para expressar o relacionamento entre os construtos examinados. Alcançaram-se melhores resultados nos modelos desenvolvidos com variáveis de origem semântica, em detrimento daqueles que utilizaram indicadores exclusivamente financeiros. Os resultados obtidos nesta tese permitiram deduzir que há relações positivas entre a existência e a divulgação de ativos intangíveis pelas firmas envolvidas nas operações de F&A estudadas e o posterior desempenho financeiro, mensurado pela lucratividade empresarial e pelo crescimento, da organização resultante. Isto sugere que a opção estratégica por crescimento empresarial via operações de F&A é favorável ao acúmulo de recursos intangíveis nas firmas, na busca por melhores resultados.

Durch vegetationsökologische Feldstudien wurde das Biotop- und Arteninventar verschiedener Festungsanlagen des 19. Jahrhunderts in Deutschland, Polen und Litauen untersucht. Ein Ziel der Untersuchung war die Bewertung der Standorte für eine Einbindung in den FFH Biotop-Verbund, ergänzt durch Auswertungen historischer Luftbilder sowie Sentinel2-Fernerkundungsdaten. Die Festungsanlagen neigten in den letzten Jahrzehnten zu einer Wiederbewaldung durch ausbleibende Nutzung und Pflege der Offenlandbereiche. Innerhalb weniger Jahrzehnte sind vor Ort vor allem stadtwaldähnliche Standorte entstanden. Eine Entwicklung hin zu standorttypischen Ausprägung einer HPNV oder anderer Gesellschaften, die als Biotoptypen nach Anhang I FFH-RL ausweisbar wären, ist an den untersuchten Standorten nicht beobachtet worden. Hohe Biotopqualitäten in Offenland-Standorten sowie anderen Biotoptypen sind nicht beobachtet worden. Festungen und deren Biotope sind als Novel Ecosystems ausweisbar und wären nur als solche in das Biotopverbundsystem integrierbar. Satellitenbasierte Auswertungen bilden die Kleinräumigkeit der örtlichen Biotopstrukturen –und deren Vielfalt nur bedingt ab. Fehlende Pflege und Nutzung von Festungen sowie aufkommende Waldbestände verursachen eine sukzessive Degradation und Schädigung der Bausubstanz. Eine naturschutzfachliche Begründung für das grundsätzliche Ausbleiben von Sanierung und Bausubstanzerhalt existiert nicht, auch wenn diese Standorte oftmals Habitate für Arten des Anhang IV der FFH-RL aufweisen. Im Gegensatz, die Pflege und der Erhalt des Kulturerbes „Festungsanlagen“ wird von der europäischen Naturschutz- und vor allem Kulturagenda sogar gefordert, da diese neben noch unspezifiziertem Natur- und Erholungswert auch einen intrinsischen gesamteuropäischen Kulturwert haben. Das muss bei der lokalen Raum- und Naturschutzfachplanung sowie in der regionalen Landespflege berücksichtigt werden. / The biotope and species inventory of various fortifications of the 19th century in Germany, Poland and Lithuania was examined through vegetation-ecological field studies. One aim of the study was to evaluate the locations for integration into the FFH biotope network, supplemented by evaluations of historical aerial photos and Sentinel2 remote sensing data. Investigated fortifications tended to reforest in recent decades due to the lack of use and maintenance of the open land areas. Within a few decades, urban forest-like sites have developed here at the investigated sites. A development towards site-typical expressions of PNV or other communities, which could be designated as FFH biotopes according to Annex I of the Habitats Directive, has not been observed. High biotope qualities in open land biotopes and other types were not observed Fortresses and their biotopes can be designated as Novel Ecosystems and should only be integrated as such into the biotope network. Satellite based evaluations only provide a limited picture of the small-scale nature and diversity of local biotope structures. The lack of maintenance and use of fortresses as well as emerging forest stands cause successive degradation and damage to the building fabric. There is no nature conservation justification for the fundamental lack of remediation and preservation of building fabric, even though these sites often have habitats for species listed in Annex IV of the Habitats Directive. In contrast, the care and preservation of the cultural heritage "fortifications" is even demanded by the European nature conservation and cultural agenda, as they have an intrinsic pan-European cultural value in addition to still unspecified nature and recreational value. This is even reflected by the aim of the Habitats Directive. This must be taken into account in local spatial and nature conservation planning and in regional land management.

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs. The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software. The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended. / Business Management / D. Accounting Science