Intellectual capital encapsulates an organisation’s intangible assets—principally human, structural and relational capital—that drive value creation and sustainable competitive advantage. In today’s ...

SACRAMENTO — More people convicted of murder may receive death penalty exemptions under a measure California lawmakers approved Friday that would expand whom the courts can classify as intellectually ...

Tracking a company’s physical assets is straightforward enough, as long as you’re counting computers, adding salaries and estimating heating bills. But managing intellectual capital is a different ...

CANTON – A man at the center of South Dakota's most high-profile pending death penalty case is now fighting to take the death penalty off the table in his trial, based on whether he is deemed to have ...

To describe how far the world is from achieving the Sustainable Development Goals (SDGs), the UN and other organizations often frame the challenge in terms of finances, describing the gap as a $5 ...

In a July 15 message to the Columbia community, acting University President Claire Shipman, CC ’86, SIPA ’94, announced “additional commitments to combatting antisemitism.” Among these, she informed ...

Many accountants and financial professionals estimate corporate value using criteria related to property, plan and equipment; yet, in today's quickly changing market, these visible assets may ...

The Securities and Exchange Commission’s (SEC) Small Business Capital Formation Advisory Committee (SBCFAC)will reconvene once again to discuss the definition of an Accredited Investor. At the same ...

Capital investment refers to funds invested in a company or enterprise to further its business objectives. These investments are typically made in the form of financial assets, but they can also ...

This morning, the Subcommittee on Capital Markets, part of the House Financial Services Committee, held a hearing on the definition of an accredited investor. This definition is utilized to determine ...