structural capital

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 .

Purpose: This study aimed to examine the role of intellectual capital in the management of talents among gifted secondary school students. Methods and Materials: A mixed-methods approach was used, combining qualitative and quantitative data collection. The quantitative component involved a binomial test to assess teachers' perceptions of intellectual capital in their schools, with a sample of 108 teachers from gifted secondary schools. The qualitative component consisted of interviews with 16 teachers, principals, and experts to explore their views on the factors influencing talent management. The data were analyzed using MAXQDA software for coding and SPSS for statistical analysis. Findings: The results showed that intellectual capital, particularly human capital, plays a significant role in the management of gifted student talents. Over 90% of the teachers rated intellectual capital and its components (human, structural, and relational) as being above average in their schools. The qualitative analysis identified four key factors influencing talent management: structural, school-related, individual and personality-related, and environmental factors. These findings highlight the importance of investing in intellectual capital to optimize talent management in educational institutions. Conclusion: The study concludes that intellectual capital is a critical determinant of successful talent management in schools. Schools with high levels of human, structural, and relational capital are better equipped to identify and nurture gifted students. Strengthening intellectual capital through teacher training, organizational support, and community engagement is essential for enhancing the effectiveness of talent management strategies. K

Objectives: This study aims to examine the effect of intellectual capital efficiency and its components—human capital, structural capital, and employed capital—on the future stock returns of companies listed on the Tehran Stock Exchange. The Value-Added Intellectual Coefficient (VAIC) model is used to measure intellectual capital efficiency. Methodology/Design/Approach: This applied study employs a descriptive-correlational and causal research design. The statistical population consists of all companies listed on the Tehran Stock Exchange from 2018 to 2023. A sample of 104 companies was selected using the systematic elimination method. Panel data analysis and multiple regression models were used to test the hypotheses, with EViews software employed for data analysis. Findings: The results indicate that overall intellectual capital efficiency, human capital, and structural capital positively and significantly affect future stock returns, while employed capital shows no statistically significant relationship. Furthermore, control variables such as growth opportunities and sales growth also have significant impacts on market returns. Innovation: The findings highlight the critical role of intangible assets—particularly human capital and organizational infrastructure—in value creation for shareholders. This underscores the importance of investing in knowledge-based resources to improve financial performance and stock market returns.