There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC) to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

The personality of an entrepreneur is one of the most important characteristics of reaching success by creating jobs and opportunities. In this paper, we demonstrate an empirical study on personal characteristics of students who are supposed to act as entrepreneur to create jobs in seven fields of accounting, computer science, mechanical engineering, civil engineering, metallurgy engineering, electrical engineering and drawing. There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We uniformly distribute 133 questionnaires among undergraduate students in all seven groups and analyze the results based on t-student test. Our investigation indicates that all students accept reasonable amount of risk, they preserve sufficient locus of control and they are eager for success. In addition, our tests indicate that students believe they maintain sufficient level of mental health care with strong sense of being pragmatic and they could handle ambiguity and challenges.

The personality of an entrepreneur plays an important role on the success of creating new ideas. There are different characteristics such as courage, hardness, braveness, which could help an entrepreneur reach his/her goals. In this paper, we present an empirical study to learn more about students who are supposed to act as entrepreneur to create jobs in different fields of accounting, computer science, mechanical engineering, etc. In this paper, There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We implement ANOVA test to measure different entrepreneurship characteristics of students who study in various educational fields. The case study is associated with Sama private university located in city of Zanjan/Iran. The results indicate that there are not meaningful differences among pairwise comparison of many engineering fields.