EDVINSSON & MALONE (1998) use the metafrica language, that the company compares with the figure of a tree, considering the visible part (trunk, leves and twigs) what they are registered in the countable demonstrations; the invisible part? below of the surface (the roots)? to the Intellectual Capital, that is occult factors dynamic, as for example, buildings and products. Intellectual capital is as a tree which the human beings are the seiva makes that it to grow. The seiva that flows of the rind of a tree produces innovation and growth, but this growth if becomes massive wood, part of the structure of the tree. What the leaders need to make are to contain and to hold back the knowledge, so that it if becomes property of the company. STEWART (1998), citing EDVINSSON.
Figure. 1? METAPHOR OF the TREE Source: MARION, Jose Carlos, Reflections on Intangible Asset. Also, if it can say that part of the tree that is visible would be the Tangible one of an organization, being able to be mensurado with easiness. That is, it is what the accounting practises analyzing the tangible goods of a company. However, what it is not apparent, it is responsible, to a large extent for the growth and reinforcement of this organization. In the ANTUNES theory (2000), it Capital Intellectual to exist in the organization, is necessary to interar three elements: human, capital capital structural and capital of customers. The main characteristic of the Structural Capital is all structure of property of the company, that is, which includes computer science equipment, softwares, data base, registered patents, marks and everything than the more apia productivity of the employees. (ANTUNES, 2000), STRAIOTO (2000), says that Capital Human being is an enterprise resource and must be evaluated as an asset, therefore possesss capacity to generate benefits for the company. It is important that the managers invest in the employee with training, courses and formations so that the same if it motivates and if interest in searching and extending its knowledge and abilities.
