Keywords: Human capital
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (4): 409–426.
Published: 13 October 2020
... and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or social program and the enhanced human capital embodied in the recipients of program services. Because neither of these assets is currently recognized in a government's year-end...

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