Management, Valuation, and Risk for Human Capital and Human Assets B
Perspectives on Human Capital and Assets goes beyond the current literature by providing a platform for a broad scope of discussion regarding HC&A, and, more importantly, by encouraging a multidisciplinary fusion between diverse disciplines.
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Management, Valuation, and Risk for Human Capital and Human Assets Building the Foundation for a Multi-Disciplinary, Multi-Level Theory
Edited by Meir Russ
management, valuation, and risk for human capital and human assets Copyright © Meir Russ, 2014. Softcover reprint of the hardcover 1st edition 2014 ISBN 978-1-137-36094-6 All rights reserved. First published in 2014 by PALGRAVE MACMILLAN® in the United States—a division of St. Martin’s Press LLC, 175 Fifth Avenue, New York, NY 10010. Where this book is distributed in the UK, Europe and the rest of the World, this is by Palgrave Macmillan, a division of Macmillan Publishers Limited, registered in England, company number 785998, of Houndmills, Basingstoke, Hampshire RG21 6XS. Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. Palgrave® and Macmillan® are registered trademarks in the United States, the United Kingdom, Europe and other countries. ISBN 978–1–349–47216–1 DOI 10.1057/9781137355720
ISBN 978–1–137–35572–0 (eBook)
Library of Congress Cataloging-in-Publication Data Management, valuation, and risk for human capital and human assets : building the foundation for a multi-disciplinary, multi-level theory / Meir Russ, Ph. D., editor. pages cm Includes bibliographical references and index. ISBN 978–1–137–36094–6 (hardcover : alk. paper) 1. Human capital—Management. 2. Knowledge management. 3. Organizational change. I. Russ, Meir, 1968– editor of compilation. HD4904.7.P377 2014 658.3—dc23 2014015542 A catalogue record of the book is available from the British Library. Design by Integra Software Services First edition: October 2014 10 9 8 7 6 5 4 3 2 1
This book is dedicated to my children Ira, Yaara, Maytal, Yifat, their spouses, and their children, who have added so much joy and happiness to my life.
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Contents
List of Figures and Tables Acknowledgments Introduction—What Kind of an Asset Is Human Capital, How Should It Be Measured, and in What Markets? Meir Russ
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Part I Management 1 Team Composition and Project-Based Organizations: New Perspectives for Human Resource Management Francesca Vicentini and Paolo Boccardelli 2 The Effect of Virtual Work Environments and Social Systems on Human Capital and Assets Eugene A. Pierce and Sean W. Hansen 3 Perspectives on Human Capital Initiatives Alyssa Danielson
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Part II Valuation and Risk 4 Models of Human Capital Valuation: A Review with Examples Franko Milost 5 Investments in Human Capital: Elements of Investments, Their Valuation, a True and Fair View of Financial Statements Compiled by Using the Classical Approach, and the Related Financial Performance Ratios Franko Milost 6 Intellectual Capital Efficiency and Corporate Performance: Some Empirical Evidence Domenico Celenza, Marco Lacchini, and Fabrizio Rossi
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Contents
7 An Assessment of the Accounting Perspective on Intellectual Capital and Some Results from t
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