Intellectual Capital

The purpose of this study was to investigate the role of non-financial information analysis and risk-return analysis along with financial information in increasing the selected banks and financial institutions of Tehran Stock Exchange portfolio efficiency. To evaluate the efficiency of the portfolio, the Treynor's ratio was used and attempted to determine the Treynor's ratio of the selected optimal portfolio based on each accounting and financial information, non-financial information and risk-return analysis, and then the significant differences between the ratios were compared. also, intellectual capital, agency theory and management ability data were used as non-financial information. The 9 optimized Portfolio that were selected by any one or more of the data from financial, non-financial, and risk-return analysis and calculated Treynor's ratio for each select were used. To achieve the goal of the research, 19 banks and financial institution of Tehran stock exchange were selected as sample and analyzed. The results showed that the use of non-financial and risk-return analysis information will increase the calculated efficiency of banks portfolio using the Treynor's ratio. All of hypotheses were approved, this means that there is significant difference between mean Treynor's ratio of stock combination based on risk-return information and accounting information, agency theory, management ability and accounting information and intellectual capital.

Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present research is aimed at providing an appropriate framework for reporting intellectual capital in oil industry companies. For this research, semi-structured interviews have been done with 15 experts and people from petrochemical and petroleum companies with intellectual and experiential thinking space. After the interview, the relevant texts were analyzed by the thematic analysis method. Finally, the intellectual capital reporting framework was extracted as a qualitative research product. Then, a questionnaire was designed to assess the acceptance of the qualitative model, which was distributed among the statistical community consisting of professors and PhD students and experts of different universities and companies. The results of the distributed questionnaire showed that the components of the framework were approved by the respondents.

Purpose: The present study aims at offering an appropriate pattern for strategic human resources management (SHRM) based on intellectual, cultural and psychological capitals in Islamic Azad Universities from Mazandaran Province. The current study is a descriptive-analytical research in terms of the objectives it is in pursue of and it is generally enumerated among the applied research. Method: The study population included all the faculty members from Islamic Azad Universities in Mazandaran Province who were studied in the curriculum year of 2015-2016. 320 individuals from faculty members’ population in various Islamic Azad University branches in Mazandaran Province were selected as the study sample volume based on Morgan’s table and through taking advantage of a simple randomized sampling method. The data were collected by the use of intellectual capital questionnaire designed by Bontis in 1998, the cultural capital questionnaire made by Gerami in 2012) and the psychological capital questionnaire constructed by Luthans et al (2005) and finally through administering the strategic human resources management questionnaire made by Boyle et al (2015). Finding: To analyze the data, structural equations model was used. The study findings are suggestive of the idea that human capital, structural capital, cultural capital, relational capital and psychological capital exert positive and significant effects on the strategic human resources management. Conclusion: Furthermore, structural capital, cultural capital, relational capital and psychological capital were not found having a significant effect on the structural capital and it is through investing on intellectual, cultural and psychological grounds that a competitive advantage can be obtained through improving the strategic human resources management.

Purpose: Purpose of this study is Analysis of the Impact of Human Resources Management, Intellectual Capital, Organizational Entrepreneurship on Organizational Performance. The statistical population of this study is employees of a government university of Kermanshah Province. This study is descriptive-survey type of correlation research. Materials and method: For data collection, the Standard questionnaires was used. in this field. To review the validity of the questionnaires was used content validity and on the other side of convergent validity, this illustrates the fact that the validity of the questionnaires is suitable. Reliability of the questionnaires was calculated with The Cronbach's alpha coefficient for the questionnaires was examined (0.86, 0.80, 0.87 and 0.70) respectively. Findings: The results of testing hypotheses by SMART-PLS software and using the t-test statistics and path coefficients (=), showed that a Human resource management has strong, strong, moderate, and significant impact on intellectual capital, organizational entrepreneurship and organizational performance, respectively. The results indicate that intellectual capital has moderate, weak, and significant impact on organizational entrepreneurship and organizational performance, respectively. Finally, organizational entrepreneurship has a strong and significant impact on organizational performance, Discussion: University studied must pay attention to human resource management and intellectual capital and organizational entrepreneurship to achieve good organizational performance.

The aim of this paper is to empirically investigate the effect of Intellectual Capital (IC) and its components on financial performance of Iranian banks accepted in Tehran Stock Exchange (TSE). The financial performances were measured by return on equity (ROE), return on assets (ROA), assets turnover (ATO), and book to market ratio (MB). This research covers 14 banks listed in TSE over the period 2004 - 2013 and use VAIC method as a quantifiable measure to assess the intellectual capital and its components. The result of regression analysis shows that structural capital and human capital efficiency have positive and significant effects on banks' financial performance. Also, the first lag of physical capital efficiency has positive and significant effect on ROA, ROE, and ATO, but, its effect on MB is not significant. Finally, estimations show that the effect of IC on the financial performance of banks is positive and significant. JEL Classifications: E03, E22, E44

Competency management and development are vital tools to increase competition in organizations and the goal of the competency-based approach is to "determine the competencies needed by top people in key positions across the organization, efforts to close competency gaps through effective selection and training and ensuring that good performance is recognized and rewarded." Now, considering the increasing role of state banks as the most important financial and economic institution in the construction of the country, the present study seeks to provide an intellectual capital model with a competency approach of managers in state banks and intends to enumerate the dimensions of the main and important competencies of the managers of state- banks to help senior executives of state banks identify the right people, with the advent of the information technology revolution, the global economic paradigm changed dramatically after the 1990s. In today's economy, knowledge, as the most important asset, has replaced financial and physical capital. Intellectual assets are non-competitive assets. Unlike physical assets that can only be used to do a particular task at a particular time, intellectual assets can be used simultaneously for several specific purposes. This ability is one of the most important criteria for the superiority of intellectual assets over physical assets. This research seeks to provide an intellectual capital model with a competency approach of managers in state banks. Based on the findings, intellectual capital can be influenced by the factors of customer capital, social capital, structural and human capital, knowledge capital, foreign capital, domestic capital, spiritual capital, technical capital and communication capital. The components and indicators related to each of the mentioned dimensions have been discussed separately in the previous pages. Based on in-depth semi-structured interviews with experts, it can be concluded that: human capital, structural capital and social capital as the first to third priorities are the dimensions of the intellectual capital model of state-owned banks with the competency approach of managers.

Many studies have been conducted in the field of bankruptcy prediction; But in most of them only financial ratios are used. However, in Iran, many non-financial factors affect bankruptcy. The main purpose of this study is to develop a mathematical model in which financial and non-financial indicators such as management and economics factors are used to predict bankruptcy. In this study, 44 variables that had the greatest impact on bankruptcy forecast were selected and with confirmatory factor analysis, a questionnaire was developed and sent to experts in the fields of management, accounting and economics to rank the impact of these variables. The statistical sample of the study includes 200 bankrupt and non-bankrupt companies listed in the period 2009-2018. After collecting the questionnaires using the OLS regression estimation method, the variables that had a factor load of less than 0.5 were eliminated and in the final model 9 main variables. The research model identified 95% of bankrupt companies and 93% of non-bankrupt companies with 95.4% confidence. Then, for verification, two hypotheses were developed and the model of this research was compared with two existing models. The ability to distinguish bankrupt companies from non-bankrupt ones by our proposed model was 6% more accurate than the Pourheidari et al. model, and 9.4% more accurate than Altman’s model.

In this study, we adopt a comprehensive model to examine how different capabilities account for organizational performance. Also, mediating effects of intellectual capital were considered. A questionnaire survey was conducted to gain information about organizational capabilities and performance. Participants were professors, experts, and general managers of the faculties of economics, management, and social sciences of Shiraz Payam Noor University. Thus, this research aims to design and present a model of internal and external organizational capabilities in universities, which was done using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS).The results showed that market-sensing, audience knowledge, relational, and innovation capabilities positively influence intellectual capital at Shiraz Payam Noor University. Further, the results showed that intellectual capital has direct and significant influences on organizational performance. Finally, the results showed that intellectual capital has mediating effects on the relationships between organizational capabilities (market-sensing, audience knowledge, relational, and innovation) and organizational performance at Shiraz Payam Noor University. Intellectual capital is the mediator in the relationships between organizational capabilities and organizational performance. This study shows the mediating effects of intellectual capital on the relationships between organizational capability - both in external and internal dimensions - and organizational performance. Study findings benefit organizations that intend to increase organizational performance, especially organizational and educational.

The present research has been done with the aim of determine the relationship between intellectual capital and employee performance of Ports and Maritime Organization. Statistical population of the present study includes head office employees of Tehran Ports and Maritime Organization. The statistical population is 140 people, 103 samples were selected according to Morgan table. In this research, field study and the standard questionnaire of intellectual capital of Bontis (1998) and employee performance of Hersey and Goldsmith (1980) have been used as data collection tools, In order to describe the data, descriptive statistics to analyze the data and Kolmogorov Smirnov test and Pearson's correlation coefficient have been used to evaluate the research hypotheses .Statistical analysis has been done by using SPSS software. According to the results of this research there is a significant relationship between the dimensions of intellectual capital (human capital, structural capital, relational capital) with the performance of Ports and Maritime Organization, and intellectual capital and its dimensions was not assessed at desirable level in the Ports and Maritime Organization with an average rate of 3.224 as well as the performance of employees was not assessed at desirable level in the Ports and Maritime Organization with the Average Rate of 3.468 .