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Human resources create competitive advantage for organizations,which reflects a resource-based view.
Equipment Account
An account on the balance sheet representing the cost of equipment owned by a company, less any accumulated depreciation.
Voting Stock
Shares that give the holder the right to vote on company matters.
Book Value
The remaining value of a corporation's assets after subtracting its debts, as noted in the balance sheet.
Equity Method
An accounting technique used for recording investments in associate companies, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor's share of the investee's net assets.
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