This issue opens the fourth volume of the Intangible Capital journal, which makes its way towards the fifth year of publication. As usually, we start this volume by evaluating the previous one and tracing new directions. Among the main contributions…

The paper analyzes how the traditional variables that define a firm’s organizational structure (formalization, complexity, and centralization) influence knowledge performance (the degree to which a firm generates knowledge and uses it to reach a competitive advantage). Three hypotheses are tested…

The aim of this paper is analyzing the economic concept of time based on historical and cultural factors. The manuscript presents the historical evolution of the concept of time, highlighting its conceptualization since ancient times until now. Subsequently, the paper…

Aggregate planning can be a tool for coordinating the tactical decisions belonging to some functional areas of a company. This potential has been limited due to methodological and technical reasons, but nowadays it is possible to solve very sophisticated models…

We consider commercial discounts for buying based on rappels. If a uniform type discount is taken, then an unwanted paradox appears: the “buyer trick”. To avoid this paradox, two proposals are presented. Both of them observe the basic principle “to…

Sweeping changes in employment relationships and organizational structures have challenged traditional career models and gave way to two emerging paradigms to examine professional careers: the protean and the boundaryless career. During the last decades, researchers and practitioners conducted conceptual and…

From several sources the advantages of a methodology based on work in groups at university have been pronounced. It is desirable to have a method to assess not only the product but also the group process. Nevertheless, the university professors,…

We show several applications of the cooperative game theory and the Shapley value to business activities. Among them we emphasize on the sharing of costs or profits. In the theoretical part, the axiomatic setting proposed by Shapley is described and…

This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied…

Little work has been yet done to analyse if e-learning is an efficiency way in economic terms to produce higher education, especially because there are not available data in official statistics. Despite of these important constrains, this paper aims to…