Zrozumienie czasu konsekwencją rozwoju teorii kapitału ludzkiego
Understanding time as a consequence of the development of human capital theory

Summary/Abstract: The natural and economic sciences share at least one paradigm, that is, the matter-energy dualism in physics and the asset-capital dualism in economics. In economic science, especially accounting theory, dualism is a fundamental principle that leads to the explanation of the abstract nature of capital and the identification of the thermodynamic basis of this scientific category. The realisation of these relations contributed to the development of the theory of capital, which thus entered new paths as the theory of human capital, especially its part on the measurement and behaviour of the employee’s personal capital. Consequently, the knowledge of the potential constant of economic growth has been solidified. More recently, thanks to a more precise understanding of the transformations that are the subject of thermodynamics, the conclusion has emerged that the aforementioned constant also determines the rate at which time runs. Analyses and empirical studies confirm this hypothesis, which has opened the way for the formulation of a definition of time.

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