In the present paper the need and advantages are presented of using the Activity Based Costing method, need arising from the need of solving the information pertinence issue. This issue has occurred due to the limitation of classic methods in this field, limitation also reflected by the...

This paper aims to understand based on a hermeutical reading of Penrose (1959) and Nelson and Winter (1982) what knowledge is and where it is stored in the respective authors. Furthermore, the author wants to learn whether the subsumtion of Knowledge Integration to Knowledge Management, as it...