this study analyses the relationship of intellectual capital with financial performance measures of indian textile sector for a period of 10 years ranging from 2002 to 2012. for the study, corporate annual reports, especially the profit and loss accounts and balance sheets of the selected companies for the relevant years have been used from cmie prowess database. value added intellectual coeffi...

abstract in today's competitive business environment, intellectual capital management is widely considered as the main factor in order to gain and maintain organization competitive advantage. the main purpose of this paper is presenting a model to evaluate intellectual capital capacity in organizations. in this regard, first by the survey of the related literature, nine criteria of the int...

social capital is a systematic set of organized links between the members of a group or a society which is based on specific norms and rules and results into obtaining individual and collective purposes. the category of social capital is different with from current concept of capital in sociology, law and economy. features like cooperation, knowledge, participating in public affairs, tolerating...

the late ‘allāma viewed knowledge (‘ilm) as an existential entity and agreed with ṣadr al-muti’allihīn in this respect, saying that knowledge is the presence of an object for an object, i.e. achievement of knowledge for a knower is the achievement of a de facto entity which is pure actuality; since, intuitively, we find that the cognitive form does not have the power to transform into another f...

National and international governments, practitioners and academics have identified the area of knowledge management (KM) as critical for organisational and national competitiveness. Similarly, intellectual capital (IC) in the form of human capital is also seen as vital for project and organisational effectiveness. Managing knowledge and human capital is particularly relevant to the constructio...

The purpose of this paper is to review and critique the field of Intellectual Capital Accounting Research (ICAR). The literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them. The paper explores the field of ICAR by examining a decade of published research since Petty and Guthrie’...