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The article analyzes the concept of intangible assets, intangible assets of university lecturers (GDS). By using methods of collecting and analyzing information through interviews, the author's survey goes deeply to analyze the characteristics of the CEO, the factors that promote the contribution of the CEO, and the factors that make up the value of the investor. Thereby affirming the important role of factors belonging to intangible assets including professional qualifications, teaching skills; scientific research capacity; personal medical beliefs; professional ethics, and social relationships for the formation of the value of education. The importance of intangible assets for the investor emphasizes the need to renew awareness in management activities for the employer to create a creative working environment for the employer, properly assessing the value of the investor in the education and training career