Onko työllisyys epämääräinen mittari, jonka todellista merkitystä muuttuvassa maailmassa on entistä vaikeampi ymmärtää yksiselitteisesti tai järkeenkäyvästi? Do current practices related to intangibles and means to benefit from them encourage success in knowledge intensive industries? Do the possibilities to capitalize resources spent in order to increase company value or to enhance market position serve different types of businesses equally or do they provide better tools e.g. to traditional industries that require expensive production equipment? The valuation of a company can be more difficult in branches that base less on commonly known solutions. This may result from difficulties to evaluate possible effects of e.g. efforts spent on awareness or company image (or uncompensated efforts devoted by the owners) on the company, at least on the basis of balance sheets. In addition, possibilities to valuate e.g. goodwill in the case of a private limited company can differ from the case of a public one. Should the potential or development of value- added be seen in the valuation of resources that have significant role in the creation of it? Palapala The increase of value added is nowadays often seen in business branches that are dependent on the high knowledge of personnel. At the same time, rights related to intangibles have become more important factor than previously. Also, the welfare concentrates on countries that have been able to develop high education level. Knowledge intensive activities also have bigger role in these countries. On the other hand, the development of automation and production techniques has empowered opportunities to ever cheaper production as the value-added concentrates on more sophisticated activities. B. Current practices and controversies Part of the assets that are involved in creation of this value- added, such as certain activities related to product development, can be activated in company balance sheets. However, marketing activities for instance are handled as costs and their means to influence company balance sheet, e.g. through goodwill or profit, can have differences depending on whether the company stocks are traded publicly or not. Also, some company governmental activities may affect the possibilities to succeed. The influence of e.g. organization changes on the balance sheet can be seen e.g. via result figures. Intangible assets that can be activated are e.g. acquired patents and licenses as well as activated development costs. From broader point of view outside the accounting intangibles include, inter alia, knowledge that relates to personnel job descriptions, documentation, databases, relations to other market players and arrangements that support these resources. According toFinnishlaw Should e.g. the value of company current assets reflect the potential to create value added or profit? Traditional production apparatus may be easier to trade than e.g. resources invested in development. The willingness to invest in production equipment usually reflects the comprehension of return on investment. On the other hand, for instance the development work required by new knowledge intensive activity can be more difficult to valuate, especially if some work has been done without compensation e.g. by the owner. The situation can influence possibilities to acquire funding and moreover to the possibilities to thrive. Which costs can then indicate intention? Some costs cannot directly be explained by sales volume or connected to resources that are inevitable in order to conduct business, but the reason for these costs may rather be an effort to impact business opportunities or sales, possibly even in the longer term. Costs that are connected to activities, which, outside accounting, are often considered an investment to achieve better company performance by means of developing intangibles, can compound e.g. activities related to marketing, employees’ competence to excel in their assignments , or to the organization. The resources consumed in the before mentioned activities can then be visible, among others, in costs of marketing or governance. Many concrete actions that cause particular costs can influence trading and stock prices of public limited companies through the expectations of investors, such as impressions, awareness, or news regarding organizational changes, revenues and return. The evaluation or influence of these differs from that of capitalized/ activated assets, and their impact is more difficult to isolate from the entire goodwill or from impacts that profits may cause in assets, especially in the longer term. It is also worth to remember that also the impact of costs to the result differs from the impact of activated resources and, that the result may affect the possibilities to e.g. acquire funding. As a result of easing of digitalization and documentation, many activity that has previously been left undocumented is now documented and even automatically. Similarly, possibilities to follow the impacts of certain activities to markets have improved in past times. The materialization probability and matters related to risks connected to certain activities that are generally treated as costs may begin to increasingly remind the features of certain assets. Also the source of income can in some fields of business often differ from the sales articles levelled to the principal target group of certain company, for instance if a large portion of income is expected to come from adverts of other companies. Consequently, issues related to estimating revenues for disruptive or new business models may differ from those that conform to traditional earning logics. The knowledge of certain knowledge activities that are treated as cost can e.g. surpass investments in e.g. product development. On the other hand, the features that are characteristic of a brand can be significant success factor or their visuals can form a remarkable part of the appearance of a product or a service. Technologies and materials increasingly generate production possibilities that are independent of specified equipment and capabilities. This can increasingly shift trading towards intangible solutions, and consequently the role of intangible assets becomes more emphasized. Also data security related issues can function stimulator for the importance of intangible assets by shifting the pressure for local production. Trade politics can affect the valuation of intangible assets by several means, e.g. via customs. In addition, taxation can influence the share of intangible assets in trading. Ecology emphasizing goals can create incentives that highlight the importance of intangible assets in trading by favoring local materials and the usage of new technologies in the production. Moreover, unforeseen events, such as epidemics, can cause changes, that foster the opportunities related to trading intangible articles.