This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of...

intellectual capital is set of knowledge-based assets that belongs to an organization and will add value to key organizational stakeholders and this leads to a better competitive situation. the objective of this research is to investigate the relationship between intellectual capital and companies' performance in iran during 1382-1387 using lisrel software. earning per share, return on equ...

Abstract This paper applies a new approach to the identification of discourses, based on Multiple Correspondence Analysis (MCA), study discourse variation over time. The MCA keywords deals with major issue use identify discourses: allocation individual multiple discourses. Yet, as this demonstrates, also allows us observe in prevalence discourses texts patterns keyword co-occurrence. Metadata c...