Human Intangible Asset Evaluation: The Master Goldsmith’s figure
Alessandra Faraudello,PhD; Federica Costelli

Abstract
The aim of this research is to analyze and to evaluate, the Master goldsmith’s role in the jewelry sector; a figure that has undergone a considerable change over the time. This figure can contribute to value creation and also to the success of a firm; this is the reason why we tried to attribute an economic value to the Master Goldsmith through the creation of an evaluation model. An analysis of all available evaluation methods in literature (Borgogni, 2018) shows that they were not applicable to the economic evaluation of the professional figure analyzed. For this reason, a Master Goldsmith evaluation model (Molina and Manenti, 1994) has been created with the purpose to outline the figure in terms of experiences, abilities and knowledge. Furthermore, the abovementioned evaluation form will be used for an objective evaluation, that can become a useful tool to solve the problem related to the wrong professional classification inside the company personnel, especially if matched with remuneration.

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