Gravitation is one of the basic phenomena of the world. Tremendous number of theoretical works on origin, nature, essentials, consequences, etc. of the gravitation and related phenomena were published so far. The most...Gravitation is one of the basic phenomena of the world. Tremendous number of theoretical works on origin, nature, essentials, consequences, etc. of the gravitation and related phenomena were published so far. The most prominent ones are based on the Albert Einstein＇s general theory of relativity. The author of this communication based his approach to the gravitation on Isaac Newton＇s law of the universal gravitation and related quantities, i.e. gravitational forces of matter objects, distance and motion. Namely on the fact, that the gravitation force is - as well as the inertia, mass, space ＂occupied＂ and other properties are - principal features/attributes/properties of matter objects. Gravitation is an additive property of matter objects. Taking into account other positivistic quantities like mass of the Earth, standard acceleration of gravity, and the value of the atomic unit of mass, the author defined a gravitational force of atomic unit （or ＂the Gravitational Force Quantum＂） as a gravitational force which exerts one atomic unit of Earth＇s mass on 1 kilogram of a mass on Earth＇s surface, and he calculated its value： GFO = 1.4958 × 10^-54 N. This quantity can be useful for further development of the ＂quantum mechanical＂ approach to the description and general notion about the world.展开更多
The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the val...The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a ＂fair＂ knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development （OECD） is questioning the veracity of financial statements which fail to include ＂the most valuable＂ of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable ＂by the output potential of specific competencies＂; ＂the fruits of （corporate） investment＂; the objective measurement of the market ＂rental＂ price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.展开更多
文摘Gravitation is one of the basic phenomena of the world. Tremendous number of theoretical works on origin, nature, essentials, consequences, etc. of the gravitation and related phenomena were published so far. The most prominent ones are based on the Albert Einstein＇s general theory of relativity. The author of this communication based his approach to the gravitation on Isaac Newton＇s law of the universal gravitation and related quantities, i.e. gravitational forces of matter objects, distance and motion. Namely on the fact, that the gravitation force is - as well as the inertia, mass, space ＂occupied＂ and other properties are - principal features/attributes/properties of matter objects. Gravitation is an additive property of matter objects. Taking into account other positivistic quantities like mass of the Earth, standard acceleration of gravity, and the value of the atomic unit of mass, the author defined a gravitational force of atomic unit （or ＂the Gravitational Force Quantum＂） as a gravitational force which exerts one atomic unit of Earth＇s mass on 1 kilogram of a mass on Earth＇s surface, and he calculated its value： GFO = 1.4958 × 10^-54 N. This quantity can be useful for further development of the ＂quantum mechanical＂ approach to the description and general notion about the world.
文摘The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a ＂fair＂ knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development （OECD） is questioning the veracity of financial statements which fail to include ＂the most valuable＂ of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable ＂by the output potential of specific competencies＂; ＂the fruits of （corporate） investment＂; the objective measurement of the market ＂rental＂ price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.
