Several investigations came to the conclusion that, considering in retrospect, most Mergers & Acquisitions were not successful. Differences in the corporate cultures are often quoted as being responsible for the failures. So, the question arises how such failures can be prevented in future....

The human capital represented by corporate employees involved in the information and knowledge economy is becoming an increasingly central value-creating factor in global competition. However, in contrast to other value-creating factors, human capital is more difficult to measure, evaluate and...

After a short review on the history of human capital measurement we describe and discuss different approaches that are in use to assess the intangible assetts of an organisation based on knowledge and behaviour. While deductive indicators help to rise the questions on the value of intangible...