Intellectual Capital in the legal field and in the Cuban hotel sector
DOI:
https://doi.org/10.17981/juridcuc.19.1.2023.04Keywords:
Intellectual capital, Legal ambit, Intangible assets, Hotel sector, Vega-Rivero modelAbstract
The objective was to assess intellectual capital including its legal scope in the hotel sector in Cuba. A case study was developed, applying an analytical research, with a longitudinal design. The Vega-Rivero model and procedure were used to measure intellectual capital. In addition, the expert method was applied to weight the calculations made, processing the information with the support of Microsoft Excel 2019 and SPSS software version 26. As a result, it is indicated that the measurement of intellectual capital showed an increase of 299.28 USD in the hotel under study when comparing the two months studied. Likewise, the adaptation of the Cuban legal environment to the requirements of the environment is rectified. It is concluded that the measurement of intellectual capital ratified the validity of the Vega-Rivero model and procedure; the results serve as support for future studies focused on measuring intellectual capital in hotel entities.
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