@misc{Durbajło-Mrowiec_Małgorzata_Kapitał_2007, author={Durbajło-Mrowiec, Małgorzata}, year={2007}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1174, s. 112-120}, publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu}, language={pol}, abstract={Human capital is an essential element of every economic activity. The investors are able to pay appropriate higher price for the enterprises which include this element. Scientists and executives of accounting discuss how to include human capital in enterprise assets. First attempts of human capita! introduction in balance sheet are a supplement of information which sets enterprise value. The calculating of enterprise asset value which includes human capital drives to very different conclusions.}, type={artykuł}, title={Kapitał ludzki w kalkulacji wartości majątkowej przedsiębiorstwa}, }