Abstract: Neither of the words in the phrase “Intellectual Capital” (IC) is new, but its connotation has changed into value remarkably in the recent two decades. So I feel it is necessary to dwell on the phrase in this conference. In the phrase, the first word “intellectual”, we understand as thinker/philosopher/creator of high culture/ scientific innovator- who changes the history of existing society. We look upon intellectuals as the creator of new ideas and now knowledge. The second word “capital”, we know as instrument of production, whether tangible money, humans, goods/ commodities or intangible knowledge, image, good will, etc. are the forms of capita. It is invested for running the business of profit.

Keywords: Intellectual Capital.

Abstract: It is common today especially in Iran, to believe that a country can build a high-tech entrepreneurship by itself. In a way it is a mistake to think that a national policy that promotes and gives priority to high- tech but omits to prepare a background for this new trend. To focus on high tech entrepreneurship without taking into account the implications and the context in which it will be embedded in a broad entrepreneurial economy of a middle tech and low tech is like having a mountain top without considering the mountain itself.
All it can come up with some high-tech products, but neither jobs nor technological leadership.
Entrepreneurship is an integral part of economic change and growth. Yet until recently it has been largely neglected. It is most unlikely for any country to be innovative and entrepreneurial in high- tech without having an entrepreneurial economy. There must be an economy full of innovators and entrepreneurs with an entrepreneurial vision and entrepreneurial rigor. In another words, a rapid pace of technology should be complementary to entrepreneurial ability.
To understand the above facts, the role of intellectual capital is extremely important particularly to countries which are experiencing a transition from resource based economy to knowledge based economy.


Keywords:  Entrepreneurship, innovation, knowledge based economy, Intellectual Capital.

Abstract: Intangible assets such as physical or tangible assets carrying value for companies and this value should be identified, measured and reflected in the financial statements of companies. Corporate decision makers are constantly pursuing the concepts and tools that create synergy between tangible and intangible assets and maximize companies' value. In today's competitive markets, brand as intangible assets regards as an efficient tool that creates a strategic advantage. This article reviews a series of studies to explain three different orientations about brand, 1) customer-oriented perspective, financial-oriented perspective and combines perspective. Also, we explained three common methods for measuring brand value in the valuation literature (Damodaran Method, Enter Brand (Financial Word) Method, and Houlihan Method). We showed how the advertisement, antiquity, brand life and market share have relation with brand equity value. The results can help managers to maximize companies' value through maximization of its brand value.

Keywords: Intangible Assets, Intellectual Capital, Brand, Methods of Brand Valuation, Brand Equity

Abstract: Ventures valuable asset is brand within customers interaction. Those enterprises enjoying favourite design & functionality brands are enabled inspiring more patrons placing abundant orders for procurements repeatedly leading their loyalties toward suppliers. Scale of such loyal clients to brands emanates worthyness of the brand even ongoing everlasting & ever ready hence, in the world of competitive challenges now adays holding an adequate consistent brand amongst consumers can enhance success of the firms as business managers may benefit their brands personalities approach & win marketing champaign that is because brands like humans have versatile characters. Orientation with brand & its influence on customers behavior characteristically ensues ability of trading directors & marketers better planning by set up brands with increasing impetus on clients conceptions positively consequently betterment of patrons ideas pro merchandises offered tendered lucrative turn outs. Here in this essay we Survey and measure the relationship between the brand personality (sincerity& peacefulness) and brand loyalty (affective & action) by consumers toward mobile phone brands. This is an applicative usance research processed by data collection via a number of 18 intems questionnairs distributed amid Ahvaz university of Shahid Chamran students. Sampling verification conducted randomized throughout a number of six hundred queries contributed in between this university student out of that just 216 forms were restored; ultimately 384 enquiry forms were filled in & returned. A correlation test was used on analyzing datas plus regression exams analytically performed by Spss software. This actual investigation comprises six theorems, one main one, another five subdivided accuracy of which reaches 99 percent trust worthy manifesting significant relation among brand personality (sincerity & peacefulness) & loyalty(affective & action), brand personality(sincerity) & affective loyalty , brand personality(sincerity) & action loyalty, brand personality (peacefulness) & affective loyalty, brand personality (peacefulness) & action loyalty, affective loyalty & action loyalty toward mobile phone set.

Keywords: Measurement, Personality, Brand, Brand personality, Sincerity, Peacefulness, Loyalty, Affective, Action

Abstract: Occupational ethic & spiritual culture in organizations are novelties, queer & newfangled phenomenons that have attracted managerial connoisseurs at high levels due to their being public trust norm in business as communication & association focal, hub, nucleus which are feasible feat under the auspices of enjoying spirituality & professional morality, it is a matter rendered abstruse encountered with nowadays organizational, mercantile transactions. Therefore, learning idealities has become part of organizational challenges to merge intellectuality with the organization culture strategically. That is why we need directors not only at the top of pyramid but also potentially impressive & creative faculty. On the other side, this is what most countries have resorted to as agenda in their task. This long standing plan is implemented administratively & comprehensively. In Persia initiatives has been conducted in this direction as briefed in civil services bill articles 90 up to 93 within 1/3/J administrative transition learning & optimization plan although there is no codified exhaustive programmer respectively as yet. Hence, in the consideration of developing such affair, this article deals with qualitative probing into organizational vocational morality & virtual culture. Data collected from library, bibliographies researches in this editorial are analyzed through content analysis method plus final suggestions for moralized smart educating personnel addressing the organizations managers.

Keywords: Management, Ethic, Occupational Ethic, Culture, Spiritual, Organization

Abstract: The intellectual capital is the intangible assets combined which enable the organization to operate. Intellectual capital consists of three main components: human capital, structural capital and customer capital. for the development of intellectual capital a new architecture (structure) should be formed, on the one hand due to it is a strong cultural base, create, publish, and noble, and the outcome of its human capital, valuable and enduring relationships with customers, on the other hand the output of human capital is relationship with customers. Therefore, in this paper the structure of wisdom- based market has proposed. Also, using a philosophical analysis stated that wisdom- based universities, due to its unique architecture, is the founder of Wisdom-based markets. Hence in this paper, the main mission, the architecture and the staff and content pattern of wisdom-based universities has been explained.

Keywords: Intellectual Capital, Wisdom, Wisdom-Based University, Science and Technology Culture, Architecture

Abstract: Following a series of studies on social science, the social capital has different scale and dimension. Since, the social capital is qualified and expanded concept, we try to study social capital status in Azarbayejan Shargi province by Delphi approach. To do it, the social capital indicators are extracted by Delphi method and then analyzed them. Findings show the social capital statues aren’t good in Azarbayejan Shargi province and policymakers must thought for its improvement. In this study, we used view of experts and provided the methods of improvement social capital.

Keywords: Social Capital, Delphi Approach, Azarbayjan Shargi

Abstract: In knowledge-based economy, the intellectual capital is utilized to create and increase organizational value and success of an organization depends on its ability to manage this scarce resources. Nowadays, intellectual capital is becoming the pre-eminent resource for creating economic wealth. The material has been attempted in this study with extensive review of literature,at first , subset and parameters employed for evaluating intellectual capital and they will provide the most reliable.As for the research objective, the present study can be classified as an “applied research” while as for data gathering, it can be classified as a “descriptive” study as a “correlation” research. Data collection tools and questionnaires to determine the reliabilit of its final value was calculated using Cronbach's Alpha, which suggests the validity of the questionnaire. Data analysis was performed with SPSS software .To test the research hypotheses, structural equation modeling (path analysis) and Amos software are used. The results show that among the components of intellectual capital (human capital, structural capital and relational capital) exists significant positive relationship.

Keywords: Intellectual Capital, Human Capital, Structural Capital and Relational Capital

Abstract: According to the ICT development trend in recent years, it can be seen that only countries, which had program for future and used science in their program are the pioneer of today’s world economy. Knowledge-based economy is a kind of economy which, production, distribution and knowledge has the main role in wealth production in it. Like every project, that needs detailed plan and program, new economy needs appropriate and complete context. Considering this kind of economy would provide the chance of using and supporting world’s economic resources. Developed country's experience would be used as practical guide. Therefore using knowledge-based economy as soon as possible would provide better power for competing and give us more chance for using other countries experience. Education, research and Innovation, government support policies, information technology, Continuous change, appropriate environment for investment, production, trade and existence of knowledge worker, are prerequisite of knowledge-based economy. Considering each of above will cause economy progress.

Keywords: Knowledge-based economy, Intangible assets, Economic growth, Innovation

Abstract: Economy based on knowledge can be defined as an economy that considered by knowledge. Against the traditional economy that includes the evident assets of hotel industry lever, knowledge is a driven power of hotel industry. This article has examined and provided a definition of intellectual capital, cognition and classifying the main parts of intellectual capital (human capital, organizational capital, customer capital); also it has evaluated the models and methods of measuring intellectual capital in hotel industry. The proposed framework of this paper provides in three main dimensions to measure the intellectual capital indicators in Yazd hotels.

Keywords: Knowledge, Intellectual Capital, Hotel Industry

Abstract: In the modern economy, intellectual capital has been described as intangible assets that it can be a source. For sustainable competitive advantage. Components of intellectual capital have interactions that lead to value creation. Previous research revealed the positive and significant correlation between intellectual capital and organizational performance. This study investigated the effect of intellectual capital components on the performance of Export Development Bank of Iran. Survey research method has been used. Therefore, data have been gathered from 38 branch managers of the Export Development Bank .Research tool was Bontis intellectual capital questionnaire in Likert-scale.
The intellectual capital (human capital, customer capital and structural capital) of bank branches have been analyzed and their impact on management performance of bank has been measured using multiple regression technique.
Findings from the empirical analysis indicate a significant and positive effect of customer's capital on the performance of bank, but the relationships between human and structural capital with the performance of bank are not statistically significant. The results also revealed customer satisfaction and the growth of market share is positive and significant effect on the performance of bank's management.


Keywords: Intellectual Capital, Export Development Bank of Iran, Management Performance

Abstract: In today's knowledge-based economy, intangible assets and intellectual capital of the institutions are considered as an important factor in achieving sustainable competitive advantage. The purpose of the study is ranking and measuring indicators of intellectual capital at universities in Mazandaran province by using fuzzy approaches. Because of this purpose, rating for and also to measure intellectual capital two questionnaires with standard components are used. In this hierarchical approach (fuzzy AHP model) for ranking and verbal fuzzy approach is used to measure intellectual capital items.Generally, results of the study have shown that communicative, human and structural capital, respectively, have higher priorities and the coefficient of intellectual capital at universities in Mazandaran province is about 2.6921.

Keywords: Ranking, Measurement, Intellectual Capital, Mazandaran's Universities, Fuzzy approach

Abstract: The concept of cluster has become a popular guideline for regional policies fostering industrial competitiveness and innovativeness based on sector specialization and collaboration. Cluster is a geographically proximate group of companies and associated institutions in a particular field, linked by commonalities and complementarities. This situation might favorite the enhancement of organizational capital that is a constituent of intellectual capital. The stock of all relationships based on shared values and a culture of local belonging, enshrined in long accepted practices and ways of behavior but also underlying formal agreements or codes of association, is the social capital of a cluster. This paper discusses the concept of cluster, the industrial clustering, and the reason that why a cluster exists and works vis a vis intellectual capital constituent.

Keywords: Industrial Cluster, Regional Development, Organizational Capital, Social Capital

Abstract: The present article investigates the relationship of quality of education and communicational dimension of social capital in state guidance schools in Zanjan. In this descriptive-survey research, all guidance school teachers of Zanjan city formed the statistical sample based on Morgan (calculating the index), from which the representative sample of 310 people were selected through stratified random selection. The research data were collected through questionnaires in on the Likert scale. Alpha Chronbach reliability index for two questionnaires of social capital and quality of education were calculated as 0.85 and 0.79 respectively. To analyze the data, descriptive and inferential statistics (Pearson Coefficient index, multivariate regression, two-way variance analysis, x2 test, and Freedman test) were applied. Research results indicated that there is a significant relation between the quality of education and four factors of communicational dimension of the social capital. Moreover, the degrees and the relationships of various factors of educational quality and social capital communicational dimension were studied in more depth.

Keywords: Educational quality, State guidance School , Social capital, Communicational dimension

Abstract: This research has done for presenting of a model of intellectual capital management for Tehran’s Business Institute. The research based on objectives is descriptive method that we have use survey and correlation methods for gathering and analyzing of required data, orderly. The statistical populations are managers and personnel in Tehran’s Business Institute that selected all samples. We used questionnaire for data gathering and analyzed data by Pearson coefficient and Binomial test.
The result show robust relations between the variables in intellectual capital management model. Also, the Business Institute position is suitable from research variables perspectives.


Keywords: Intellectual Capital, Capital Human, Capital Structural, Capital Customer

Abstract: Intellectual Capital is intangible assets or criterias that the business values have a significant impact on performance and other key factors to success, but the criteria are not reflected in the balance sheet. In the three categories of intellectual capital is split human capital, organizational capital and capital relationally. Customer relationship management as an approach based on support positive relationships with customers, increase customer loyalty and lifetime value of the customer's development, as defined in the organization is a part of the capital relation. Customer Relationship Management is a business strategy for the selection and management of customer relationships are the most valuable. Customer Relationship Management and Marketing essentially will begin revolved around conduct a deep analysis of customers.
Furthermore, from strategic perspective, current knowledge and intellectual capital to create and enhance enterprise value using and success of an organization depends on the ability to manage this scarce resource. This study suggests that the most effective factors to assist managers in order to create value for the organization and be maximized the benefits of their Customer Relationship Management have been done.


Keywords: Intellectual Capital, investment relationally, customer relationship management, knowledge management.

Abstract: Today, development of intellectual capital in organizations is one of the key factors in improving business processes and the key to success of organizations, because one of the main tasks of intellectual capital management is shaping processes to get and create value from knowledge. In line with this, the present study was to investigate the effects of intellectual capital on employees' empowerment. A total of 132 employees and their managers of nursing staff of Tamine Ejtemaee Hospital of Zahedan were randomly selected to be answered two questionnaires intellectual capital and employees empowerment. Data Using SPSS software and Liserl were analyzed. The results showed that intellectual capital and its components (human capital, structural capital and customer capital) have a significant positive impact on the empowerment of employees.

Keywords: Intellectual Capital, Human Capital, Structural Capital, Customer Capital and Empowerment of Employees

Abstract: Knowledge based economy benefits from intellectual capital to create and enhance enterprise value. The success of an organization depends on its ability to manage this scarce resource. In addition, regarding, the change and environmental dynamics and evolution of the main strategies for organizations create sustainable competitive advantage with regard to other organizations. Corporate entrepreneurship in an established organization is fostering the entrepreneurial behavior. The purpose of this study is to provide a model to explain the impact of intellectual capital on corporate entrepreneurship. The research described in this paper has been benefitted from the vast of literature in this area. The results showed that the intellectual capital components affects on corporate entrepreneurship elements including, innovation, renewal strategy and the creation of new businesses and lead to a sustainable competitive advantage for the organizations. At the end, the article presents a conceptual model to show the relationship between the intellectual capital components and the elements of corporate entrepreneurship. Finally, the paper ended by presenting some policy recommendation to the managers of organizations.

Keywords: Knowledge base economy, Intellectual Capital, Corporate entrepreneurship

Abstract: In recent years, Balanced Scorecard as a tool for facilitating strategic decision making and implementing strategies in the organization is available to the managers; in which links the organization to its strategies, processes and systems. Balanced Scorecard implements various strategies; while it translates intangible assets into real value to the organization's stakeholders and also it has been proposed as one of the organization's intellectual capital management techniques. This article is based on qualitative research, using depth interviews with middle management firms that using the BSC, investigates the application of the BSC in the organization's intellectual capital management. Research findings show that the indexes defined in the BSC implementation in the organizations are connected to intellectual capital but they are not using the intellectual capital management clearly. Managing intellectual capitals defined only in the growth and learning perspective, and the relationship between intellectual capital management (human capital, relational capital and structural capital) and BSC is not obvious. Although BSC has been implemented in many Iranians’ organizations, but if this method with aim of managing intellectual capital (strategic intellectual capital) is applied in a proper way, it will decrease many of the difficulties of measuring the intangible resources.



Keywords: Intellectual Capital Management, Strategic Intellectual Capital, Balanced Scorecard, Interaction Matrix BSC -IC

Abstract: This study is to analyze the relationship between Bank personnel’s spiritual intelligence and organizational learning capability. This research is a survey and was conducted in Mellat Bank in Mazandaran province of Iran. 500 questionnaires were distributed among the statistical sample and 370 usable questionnaires were returned. The factors analysis and the findings show that spiritual intelligence has a significant positive influence on organizational learning capability. The results of the present paper provide further insight, for managers of organizations, on improving personnel’s spiritual intelligence contribute to improving organizational learning capability.

Keywords: Organizational Learning, Organizational Learning Capability, Spiritual Intelligence.

Abstract: One of the basic problems in the accounting systems is that they disable to measure & present amount of intellectual capital in the company's financial statements. Because of expanded intellectual capital importance in the company's strategic excellence process, all most of them want to answer this basic question that, are there influence of intellectual capital to companies market value & their performance or not?
In this research, We want to answer this question in the basic metal’s industry that member’s in the Tehran Stock Exchange (TSE) during (2007) to (2011), and for this task, we chose one of reliable measure method means, VAIC method. Result’s of this paper is opposite results of investigation in Taiwan and approximate similar results of investigation in south Africa. Based on Iran’s capital market condition, it’s not present high significant influence of intellectual capital to market value & Companies performance in our case study.


Keywords: Intellectual Capital, VAIC Model, Basic Metal’s Industry

Abstract: The present study has been done with the aim to Study the relationship between component intellectual capital and cognitive empowerment. 86 faculty members were randomly chosen through (by) co-relational research method. Data was gathered through two researcher-made empowerment questionnaires according to Thomas &Velthouse model and intellectual capital dimensions questionnaire according to Bunits models. The reliability of questionnaires was measured by Cronbach coefficient on a sample of 30 people. The intellectual capital dimensions questionnaire α= 0/821 and empowerment questionnaire α= 0/898. The gathered data was analyzed with MANOVA analysis and Multiple Regression. The attained results revealed that: there is a positive significant relationship between the whole dimensions of intellectual capital and the whole factors of empowerment. There is also positive significant relationship among human capital, structural capital and customer capital with factors of empowerment.

Keywords: Intellectual Capital, Empowerment, Faculty Members, University

Abstract: The education system is as a system that have comprehensive organizational structure and including some human resources such as teachers, administrators, employees, pupils and parents those playing vital rule in whole of systemic process stages(e.g. input, process, output, feedback of education system). For transmitting of intangible capitals management(based on knowledge, thinking and creativity) with a contingency - adopting approach –not copying approach – from the public and industrial management precinct to education system management, first we need to analytical attitude and strategic-systemic thinking. Educational system as a provider of future human resources, have to act with positive approach in intangible capital and assets management leastwise to increasing of its internal efficiency and external effectiveness. In this study the localizing fundamentals of intangible capitals management in the educational system and its synergistic and reproducing function as the new approach in education management were investigated. As a result, the model of intangible capital synergistic interactions in education system was introduced.

Keywords: Intangible Capitals, Synergistic Analysis, Educational System Management

Abstract: Today, Intellectual Capital (IC) has turned to be the most important organizational resource. Managers are interested to know how IC contribute to the firms’ value in order to identify key resources and try to maintain and develop them. Dynamic approach to identification and valuation of IC, as an emerging approach, provides a stronger interpretation of IC’s strategic role in value creation. In this research, an existing IC valuation model named “Weightless Wealth Toolkit” (1), is applied for IC valuation in two Iranian companies and the related steps are explained. This toolkit embeds a kind of dynamic approach as it emphasizes the role of core competencies as the active part and core of companies' IC. This paper provides a financial value for intangible assets of two studied companies. Results show that this toolkit can present a good quantitative and qualitative illustration of company’s Core Competencies. Finally, main strengths and weaknesses of this toolkit from both theoretical and practical viewpoints have been discussed.

Keywords: Intellectual Capital, Intellectual Capital Measurement, Dynamic Intellectual Capital, Weightless Wealth Toolkit

Abstract: In the present competitive climate, tendency toward entrepreneurship and identify new opportunities is considered as essential prerequisite for organizational survival and success. Hence, attention to relational capital and close relationship between organizations, suppliers, competitors, customers and networks is very important in identifying entrepreneurial opportunities and provide necessary resources. The purpose of this study is investigating the impact of Relational Capital on Entrepreneurial Orientation in Nano Businesses in Iran. This research information were collected by the questionnaire (alpha coefficients=87.4%) of 91 Nano-businesses in Iran. Research methodology is based on structural equation modeling. Finally, the results of data analysis showed Relational capital (B=0.49) have a positive and significant impact on Entrepreneurial Orientation. More clearly, increase of Relational Capital led to the development of their entrepreneurial activities.

Keywords: Knowledge, Relational Capital, Entrepreneurial Orientation

Abstract: The goal of this article is ranking of companies with and without capitalizing human resource with cost method in computation financial ratio. This ranking was done with use of topsis method, ptopsis software and important financial ratios of the five financial intermediation companies that participated in stock exchange of Tehran.
The criteria of decision elected and weighted whit use of comment of five financial experts and normalized criteria have equal weights. Criteria equal to 0.2 were identified.
Where as in ranking without capitalization of net investment in human resource Ansar bank gained grade one, in ranking with capitalization of net investment in human resource Karafarin bank gained grade one.
Results shows that attention to net investment in human resource account and calculated that as an intangible assets in financial statements of companies is important for stock election and choosing optimal portfolio and make difference in decision making.
After reporting human resource as an asset using standard amortizing methods because of increasing valuation of human resource with increasing their experience is irrational but because the lack of acceptable accounting method, scholar was used straight-line amortization method to depreciate investment in human resource account.


Keywords: Capitalizing Human Resource, Ranking Companies, MCDM

Abstract: This study investigated the effects of intellectual capital and the key components of intellectual capital (human capital efficiency, structural capital efficiency and capital Employed efficiency) on how to finance in MAPNA group companies.
Data for this study is extracted from the annual financial reports of MAPNA group companies. Period the study is 1386 to 1388.The Method that we use for measuring intellectual capital is value added intellectual coefficient and capital structure as indicator how to financing is considered. For analysis data collected, panel regression (least squares) is used. The research results suggest that there is significant relationship between intellectual capital and financing method in MAPNA group companies. Also our findings show that among the components of intellectual capital, capital Employed efficiency has most relation with capital structure indicator. Results indicate that firms with higher human capital and higher structural capitals are more use of internal resources to financing.


Keywords: Financing, Intellectual Capital, Value Added Intellectual Coefficient, MAPNA Group

Abstract: Foundations of organizational Competitiveness is shifting in the modern economy and physical resources and palpable is tending to information and knowledge. In the Knowledge economy, in which economic production, distribution and use of knowledge is the main source of growth and wealth creation, intellectual capital is used to create value for organizations. And in today's world, the success of any organization depends on their ability to manage these assets. Today are seen the growth of intellectual capital, as an effective tool for enhancing the competitiveness of companies. The main objective of this research is review effect of the knowledge economy on intellectual capital (human capital, structural capital and relational capital). The data collected in this study are, a library, interviews with experts and a questionnaire was designed by the researchers. 47 managers of small and medium industries and companies in Mashhad were selected randomly. To test the assumptions the Pearson correlation coefficient and regression analysis were used. Results of hypothesis test showes the significant and positive relationship between knowledge economy and intellectual capital. (human capital, structural capital and relational capital.)

Keywords: Knowledge Economy, Intellectual Capital, Human Capital, Structural Capital and Relational Capital.

Abstract: Intellectual capital has often been described as the difference between what a firm̕s market value is and the cost of the replacing its assets. Therefore, this difference can be described as those things that we normally cannot put a price tag on such as expertise , knowledge and a firm̕s organizational learning ability . there are four elements that are proposed as encompassing Intellectual Capital : i) Human Capital, ii)Structural Capital, iii) Customer Capital, iii)Innovative Capital.
Human capital can be described as the firm̕s collective capability to extract the best solution from the knowledge of its individuals. Structural capital can be thought of as the firm̕s organization capabilities to meet market requirement . Customer capital refers to the end-user̕s satisfaction and loyality to the organization . Finally innovative capital can be described as the firm̕s collective capability to create new products-technology for responsibility to the customers and increase their satisfactions.
This scientific research want to measure the Intellectual Capital of Borojerd Exir Pharmaceutical. Co in four area.


Keywords: Intellectual Capital, Human Capital, Structural Capital, Customer Capital, Innovative Capital

Abstract: The current research studies the identifying and prioritizing the effective organizational factors on optimal performance of police knowledge management system which is done with an applied purpose and operational research method. Data collecting was done with library and field method and the Expert Choice software had been used to analyze the data. Regarding this, 14 subsidiary factors in 3 main formats of organizational structure, organizational culture and information technology which consider the effective organizational factors on optimal performance of police knowledge management system, have been identified and measured according to related researches and using the analytic hierarchy process (AHP) and practitioners point of view. Results of this research showed that, between the indexes (organizational structure, organizational culture and information technology), the IT with 42% had a highest priority, also among the 14 subsidiary indexes, participation culture with 11,3%, officialism with 11,1% and knowledge-sharing with 11% got the first to third level considering the importance.



Keywords: Knowledge Management, Organizational Factors, Analytic Hierarchy Process (AHP), Payam Noor University

Abstract: Knowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to organizational effectiveness. While a two-way relationship between KM and IC is conceivable, the relevant empirical research has yet to produce satisfactory evidences on the nature of the relationship between the two constructs. This paper aims to empirically investigate the plausible KM-IC two-way relationship in the Iranian software industry. This research adopts a cross-sectional field survey strategy. It adopts a research model depicting a two-way relationship between KM processes and IC dimensions. Two sets of hypotheses describes the predicted mutual influence between KM and IC are proposed. An instrument was adopted to collect the required data set on KM processes and IC dimensions from 18 Iranian software firms. The partial least squares (PLS) procedure was used to assess the measurement model and test the research hypotheses. The analysis revealed three patterns of relationships between KM and IC: one-way influence from KM to IC (e.g. knowledge application influences each of human capital, organizational capital, and relational capital; one-way influence from IC to KM (e.g. human capital influences knowledge acquisition and knowledge transfer); and two-way influence between KM and IC (e.g. between knowledge documentation and organizational capital, between knowledge transfer and relational capital). Contrary to most of the prior KM-IC relevant research, this research has adopted a comprehensive research model and research method to facilitate the exploration of the mutual influences between KM processes and IC dimensions in the Iranian software industry. To a certain extent, the research findings confirm and support the general proposition of a mutual KM-IC relationship. These findings should contribute to the growing research efforts aiming at developing models that can provide a better explanation of the complex KM-IC relationship phenomenon.

Keywords: Knowledge Management, Intellectual Capital, Software Industry, Iran

Abstract: Intellectual capital is a new phenomenon which has been theoretically introduced in the recent year. While this is a valuable contribution to countries and organization، its speed of growth and development has been considered to be an hallmark and index when it comes to countries development. Not to mention this intangible valuable contribution is regarded not only as a source to increase the companies' profits but also a main factor and investment for job entrepreneurship.
This paper aims at identification and evaluation of intellectual capital in Iran capital market during 2006-2009. So a mixed basis 48 companies business history traded of Iran stock exchange within that period were collected. The result of date analysis and hypotheses examination showed that human capital are the most important and efficient factors when it come to identification and evaluation of intellectual capital in the Iran capital market while research and development (R&D) come second in intellectual capital in parallel with the first factors. External and internal capital are considered to have weak effects on intellectual capital in Iran capital market .Finally، it should be mentioned that companies which enjoy intellectual capital , receive more return on investment(ROI) in the Iran capital market.



Keywords: Intellectual capital, Research and Development(R&D),Human capital, External capital, Internal capital , Return on investment, Iran capital market

Abstract: The purpose of this paper is to examine the effect of intellectual capital (IC) components and organizational learning capability (OLC) on new product development (NPD) within the pharmaceutical industries of Iran. IC is a concept that encompass human capital, structural capital and relational capital and it is the main source of wealth and improvement of organizations and countries. Most studies examined the effect of IC on organizational performance, but most of them neglect the role of OLC as an important element to product innovation. The sample in this study is among managers of Iran pharmaceutical industry. To collect information, Bontis standard questionnaire was used. Then information was examined with Structural Equation Modeling (SEM) technique. The usages of this study are pharmaceutical product innovation and satiate the needs of people about new and rare drugs. The findings show that all components of IC affect each other that this result is compatible with findings of Bontis study (2010) in the pharmaceutical sector of Jordan. Structural capital of Iran’s pharmaceutical firms has the most effect on OLC among other types of IC – human capital, relational capital. Moreover, results show that extent of effect of organizational learning capability upon NPD performance is greater than effect of IC components upon NPD performance. Extent of effect of IC components upon NPD performance is as below: structural capital has most effect; relational capital at the next stage and human capital has least effect.

Keywords: Intellectual Capital, Organizational learning Capability, New Product Development Performance

Abstract: The issue of Intellectual Capital and the way to measure it have been broadly topped the concentration of scientific associations and other study-centered organizations of the country. Intellectual Capital is considered as a property that counts up organization’s capabilities to provide wealth. This property which is not physically tangible can be obtained through utilizingother pertinent properties such as human resources, organization performance, and other relations outside that organization. In other words, Intellectual Capital refers to the differences between the values of company’s office versus its market. Measuring the Intellectual Capital requires Intellectual Capitalaccounting as well as human resources accounting. One of the existing challenges in establishing the accounting system for human resources in any organization is determining the monetary value for the staff. From humanism scientists’ point of view, it is not advisory to set the value on human beings; because their values are unlimited. However, for the purpose of establishing and benefiting from human resources accounting, we have to only measure the human value in specific and limited margins which has the capability of registering in financial books. In this article, a set of values have been indicated for the factors affecting on determination of monetary value of staff, like education, years of experience, job position, awards, suggestions, inventions and training, based on the State Law of Services Management as well as viewpoints of the experts and financial & administrative officials. By multiplying the total number of these factors in the cash coefficient, announced by the government, we will set a monetary value for each person. Despite various challenges in the way of implementing the human resources accounting system in domestic companies, the pilot model suggested to merge the relation between two categories of company’s unobservable properties, (human resources, and technical scientific investment) in an implementable but comprehensible way to calculate the monetary value of human resources as well as registering it in the financial book. The monetary accounting method of human resources is based on the total value theoryon the date, and special software has been prepared to do the job.

Keywords: Human Resources Accounting, Monetary Value of Personel, Capital Management

Abstract: In the age of industrial revolution, the importance of physical assets such as machines, land and labor, increased and today in the age of globalization and knowledge-based economy, the importance of intangible assets has been recognized. One of the appearances of innovation and one of the types of intangible assets in the organizations is Intellectual Property (IP) that is one of the most important assets in the organizations and employs as the base of competitive advantage in the business world. On the other hand, in a few past years we confronted with financial crises that happened in the world. These crises have a “domino effect” that affect on the different aspects of our life. In this paper we talk about the effects of financial crises on intellectual property (IP). For this we examine these effects and demonstrate the relationship between them, in addition we consider the mediator variables that affect on this relation. In final section, we discuss the possible trends that maybe occur in the future such as the increase in cooperation in the development and research (R&D) activities that results in open innovation and strategic alliance.

Keywords: Intellectual Property, Financial Crises, Innovation, knowledge-based Economy, Innovation Economy.

Abstract: Development in recent decades has a new position on individuals and organizations. Range interactions and communications in the developed world and the new definitions in different aspects of individual and social life have occurred. The greatest impact of the new situation and embraced willingly or not, are being incorporated into a knowledge-based economy. Economy in which knowledge and intangible assets as a major source of competitive advantages have recognized organizations. Intangible assets is one component of intellectual capital. Stable and continuous profitability than return on capital of financial companies has been used to. In today's knowledge-based societies, the efficiency of intellectual capital has been used. This means that compared with intellectual capital, financial capital in determining the role and importance of making eye is capable of sustained profitability. The study also examined the systematic and non-systematic risk classification, and intellectual capital has been done..

Keywords: Intellectual Capital, Systemic Risk, Systematic Risk, the Types of Intellectual Capital

Abstract: Asset’s sensitivity to systematic risk. Fama and French (1992) found that one cannot rely on the asset's beta alone and other factors should be examined, too. Fama and French (1993) suggested that company size and book-to-market ratio play an important role in explaining the differences among the expected return of the company.
The present study aims to determine the relationship between book-to-market ratio and abnormal accruals. The final goal of the ongoing research is to help the investors and capital market participants measure stocks through accounting information. The study covers the period from 2005 to 2009. The selected sample consists of 108 companies involved in Tehran Stock Exchange and the collected data are analyzed. The Hypothesis Testing Model adopted in this study is based on Fama-Macbeth paradigm developed by Chen and Jiang in 2011. The results show that in companies with high accruals, book-to-intrinsic value ratio has higher explanatory power than that of companies with low accruals while intrinsic value-to-market ratio has lower explanatory power. On the other hand, the hypothesis suggesting that the explanatory power of the components of the book-to-market ratio is higher than that of the ratio has been rejected.


Keywords: Index Analysis(Explanatory power), Development of investment decisions, Capital market information, Decision Making Power Book to Market ratio & Book to Intrinsic Value Ratio, Intrinsic Value to Market Ratio

Abstract: The present study has been done with the aim to study the relationship between component intellectual capital and cognitive empowerment. 86 faculty members were randomly chosen through (by) co-relational research method. Data was gathered through two researcher-made empowerment questionnaires according to Thomas &Velthouse model and intellectual capital dimensions questionnaire according to Bunits models. The reliability of questionnaires was measured by Cronbach coefficient on a sample of 30 people. The intellectual capital dimensions questionnaire α= 0/821 and empowerment questionnaire α= 0/898. The gathered data was analyzed with MANOVA analysis and Multiple Regression. The attained results revealed that: there is a positive significant relationship between the whole dimensions of intellectual capital and the whole factors of empowerment. There is also positive significant relationship among human capital, structural capital and customer capital with factors of empowerment.

Keywords: Intellectual Capital, Empowerment, Faculty Members, University

Abstract: In the context of modern global economy, the market-value of many firms exceed far beyond the book-value of their tangible assets; indeed in most cases, the real value of a firm is many times more than the sum of her physical assets. This has led the management science into a quest for identification of resources that generate and sustain this considerable amount of surplus in economic firms. The quest has been referred to as research for identification of ‘intangible assets’ or ‘intellectual capitals’. Identification of intellectual capitals, not only explicates the elements and mechanisms of value production in a firm to a great extent, but it also facilitates the bed for further improvement and enrichment of such assets, as well as providing the means for indicating the real value of the firm in the market and facilitating for more promotion in her favor. Ports are among valuable, strategic, national assets of each country and have a critical role in developments of nations. In tandem with evolution of new generations of ports and within the context of global knowledge economy, the share and functions of intellectual capital is steadily increasing in production of value in the port sector. In spite of the essential role of Intellectual Capitals in ports, Intellectual Capital Management has not been addressed independently and holistically in ports industry. This article focuses on indicating the role of intellectual capitals in the port sector, and proposing a hybrid model for categorization of ICs in the port context, and management of Intellectual Capital in ports. Intellectual Capital is to a great extent capable of clarifying the ongoing changes in the global port sector. It can be used to establish a new paradigm in port development that enables the port managers to analyze and/or forecast the trends in port industry, and improve the assessments for their essential resources, competencies, needs, and potentials in business development.

Keywords: Intellectual Capital, Ports, IFAC, CICM™

Abstract: This paper aims to present the survey and design of Entrepreneurial pattern and how intellectual capital intervenes on entrepreneurship. First part of this paper represents the conception of entrepreneurship in modern economy and explains definitions of entrepreneurship and entrepreneur. Second part of the paper tries to introduce the conceptual framework of intellectual capital and its impact on entrepreneurship. Third part of essay presents the estimation lectures of intellectual capital and its components (human, structural and relational capitals) influence on entrepreneurship formation. Entrepreneurship is so of three components (Individual characteristics, Internal business environment and External business environment).

Keywords: Entrepreneurship, Intellectual Capital, Human Capital, Structural Capital, Relational Capital