background: this study aimed to identify factors contributing to the creation of intellectual capital in the organization of education. the research method is a descriptive and exploratory factor analysis method. a sample: directors and deputies of the second period secondary education department of tehran province. based on stratified random sampling method and based on a sample of 500 was cal...

Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellectual capital in annual reports. Design/methodology/approach – The paper derives theoretical predictions from the previous literature and bases the study on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content analysis of annual reports and complement t...

Objective: Decrease  in the staff Productivity in some of the enterprises is one of the  problems  that the managers have to encounter. The purpose of this study was to the study of  investigating the relationship between social capital and intellectual capital with staff productivity in Kerman University of Medical Sciences. Methods: A descrip...

Human capital is considered as the main source of organization’s competitive advantage. The necessity of identifying the notion of human capital from the point of view of its intellectual resources is justified. Knowledge is presented as the major component of human capital and the key factor in the process of intellectual products development. Implementation of information technologies in the ...

Successful implementation of knowledge management for organization requires a systematic and comprehensive perspective about various organizational factors. Appropriateness of these factors and their integration and coordination is a vital prerequisite to implement knowledge management effectively. The primary purpose of the research is investigating the relationship between three fundamental a...

The key to competitive success is likely to be the ability to create, leverage, and develop specialised knowledge and intellectual resources. This new reality presents both challenges and opportunities for accounting, a discipline which has traditionally found it difficult to deal with the recognition and measurement issues surrounding intangible assets. This paper makes two contributions to th...

Objective: Decrease  in the staff Productivity in some of the enterprises is one of the  problems  that the managers have to encounter. The purpose of this study was to the study of  investigating the relationship between social capital and intellectual capital with staff productivity in Kerman University of Medical Sciences. Methods: A descrip...

Decision models related to investments in human capital, based on the strategic role of Human Resources (HR), are affected by existing perspectives of Intellectual Capital Architecture (ICA) and Utility Theory (UT). With the purpose of supporting decision-making process by increasing its quality via better informing stakeholders, human capital investment decision is a crucial component of the c...

This study applies the dynamic slack-based measure (DSBM) model to evaluate the performance of 34 Chinese life insurance companies for the period 2006–2010. This study also examines the relationship between intellectual capital and performance using the truncated regression approach. Our findings indicate that over the period of the study, the mean efficiency scores of life insurers are relativ...