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浅析邮储银行经济资本管理
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作者 蒋智霞 《郑州牧业工程高等专科学校学报》 2011年第3期35-36,共2页
经济资本在商业银行风险管理和资本管理中扮演着重要的角色,其不仅是对风险的缓冲,同时也是资本配置的风向标。本文从经济资本在银行经营管理中的作用入手,探讨了经济资本管理在邮储银行中的应用。
关键词 经济资本 经济资本计划 经济资本评价 经济资本应用
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Evaluating and Measuring Relational Capital by Defining Knowledge
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作者 Raffaele Trequattrini Giuseppe Russo Rosa Lombardi 《Journal of Modern Accounting and Auditing》 2013年第3期392-397,共6页
As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellec... As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellectual capital (human capital, structural capital, and relational capital) in the field of knowledge economy and what relational capital is and how we can measure its value. The research is qualitative in nature and was developed through the study of the international literature. The research presents some theoretical evidences that permit defining a method for the evaluation of relational capital. In this direction, the above method will need to have some integration in the future research. Moreover, this approach should consider some empirical evidences to establish the practical value of the method. In fact, the method presented encourages debate and a critical attitude towards the evaluations of relational capital and intellectual capital. 展开更多
关键词 relational capital intellectual capital EVALUATION PERFORMANCE KNOWLEDGE
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