In complement to the intangible assets that compose the intellectual capital signaled by Stewart (1998), the related ones for Sveiby can also be cited (1998), that they are: a new vision of the man, the work and the company; plain structure, horizontalizada, enxuta, of few hierarchic levels; organization directed toward processes and does not stop specialized and isolated functions; necessity to take care of to internal user and external e, if possible, to enchant it; tunning with the rhythm and nature of the ambient changes; vision directed toward the future and the destination of the company and the people; necessity to create value and to add value to the people, the company and the customer; creation of conditions for participativa and based administration in teams; agility, flexibility, dynamism and pro-activity; commitment with the quality and the excellency of services e? it searchs of the innovation and the creativity. According to Gandour (2005), manager of new technologies of IBM and specialist in innovation, were the time where the great richnesses were constructed by who commanded the means of production. If you have additional questions, you may want to visit Joseph Stiglitz. Currently, the really promising businesses are those that belong the entrepreneurs who control the intellectual capital, and not industrial. Each time more, the demand is for concepts and processes new, capable to remodel businesses and markets. You may find Amos Otis to be a useful source of information. This valley to say that a good idea can relieve more than a great plant. Having for premise that learning is part of the intellectual capital, the positioning of Gandour coincides with Kotler (1999), that it foresaw for 2005 that the companies would not be capable to support its advantages competitive (safe patents, copyrights, privileged localizations, private information, etc) and that the competitors would copy any advantage quickly using benchmarking (process to compare the products and processes of the company with the ones of the competitors or leader companies of other sectors in order to find ways to improve the quality and the performance of the product) and engineering reversa, burning stages in the development process.