Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual capital assets which leaves the traditional accounting system ineffective for measuring t...

PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...

Eighty-eight percent of all 40-year-old male residents of four suburban municipalities of Copenhagen County were examined for the lead concentration in their blood and interviewed regarding job category and place of work. Of the 504 men, 482 were currently employed, 18 were unemployed, and 4 were pensioners. The total median blood lead level was 13 micrograms/100 ml (0.6 mumol/l). Men employed ...

human capital has always been of high importance in economic growth literature. in this regard, several studies have tried to explain the role of this variable via the use of different models. the present study, in line with the previous ones, going to estimate the share of human capital in iranian economy production from 1974 to 2011 within the framework of ozawa (1965) and lucas’s (1988) endo...

      Social capital results from shaping and establishment of values, norms, traditions, conventions and rules in self realization manner and in the context of social interactions and it produces hypothesis  in different fields such as empathy, cooperation, humanism, loyalty and conscience in  people’s social lives. The relationship between social capital and citizenship behavior is explored i...

the main purpose of this study was to investigate factors influencing knowledge sharing among the personnel of agricultural extension and education organization in the iranian ministry of jihad-e agriculture. a survey method was employed for the study, and 110 personnel randomly selected as a sample out of 140 who were busy working in the organization. data was collected through a questionn...

intordaction : religion and its concepts have been a main as well as unique source in producing social capital. the development of social capital, as the raw material for a civil society, depends on certain variables including religion and religious culture. in spite of numerous researches on social capital and its factors, there are few systematic studies undertaken to examine interrelationshi...

background: although most studies on female-headed families focus on women's access to social support, the associations between social capital and quality of life in these families are unclear in many societies (such as iran). this study aimed to determine the associations between social capital and quality of life in iranian female headed families.   methods : this cross-sectional study was pe...

At present China is in the period of a market economy and modern social transition. Why has the number of women entrepreneurs increased? What leads women to leave their jobs and start their own businesses? Social capital is fundamental resources for women to be self-employed, with key resources of mobilization in female entrepreneur being directly determined by her amount of social capital whic...