The Virtual Company as a Value Generator in the New Economy

Abstract

The primacy of information and intellectual capital within the company demand a correct evaluation and require creating techniques and appropriate methods for this measuring of intangible assets. Within virtual companies their intellectual qualities are more valuable than their material assets. The virtual company’s absence of dimensionality makes accounting and evaluation criteria different from the traditional ones. Virtual communications need to be objective, meaningful and valuable, and can deal with: references to entities of reason, references and observations about perceptions, and references, observations and provisions about materials.

I would like to express, with this chapter, my reward to the master, professor, person and friend Dr. Jaime Gil Aluja, and join the collective work realized as tribute to him for his wide dedication to University and to the financial world, in the act of teaching and researching with the utmost honesty and steadiness. A professor gifted with privileged intelligence, his work is going to be a milestone in the evolution of the Fuzzy Logic, in which he has been and continue being the great referent for teachers and graduated students.

Equally noteworthy is his great work as President of the Royal Academy of Economic and Financial Sciences of Spain (RACEF), whose prestige he has achieved raising to the utmost, during his mandate, thanks to its international dimension.