ECONOMIC NATURE OF INTELLECTUAL CAPITAL AND ITS INTERCONNECTION WITH HUMAN CAPITAL ASSETS
Research approaches to intellectual capital are systematized. The point of view is based on the necessity to stick to methodological framework of research in regard to intellectual capital. This gives an opportunity to define the essence of intellectual capital, to demonstrate sources of its origin, solve the problem of economic realization of ownership connected with intellectual capital.
Keywords: intellectual capital, human capital assets, trefoil model FiMIAM, intellectual capital of a company,
intellectual capital of an employee.
Aleksandr M. Mikhaylov, Doctor of Economics, Professor; Ekaterina Yu. Pronina, a post-graduate student. - Samara State University of Economics.