Intangible and Tangible Assets
the main areas in intangible assets are people and the knowledge they produce. while some writings study both separately, others refer that both are becoming interdependent or even integrated.
while EFQM does not refer to this relation in its model, I think that this integration is the significant issue of assets management. all assets now are connected to technology and depend on information and data that is entered in. accordingly, the separation of the two assets management will not be valid in the near future.