This paper presents an empirical study to investigate the relationship between intellectual capital and organizational entrepreneurship. The proposed model of this paper designs a questionnaire and distributes it among some employees of Islamic Azad University of Semnan branch. For the proposed study, organizational entrepreneurship is considered as independent variable and intellectual capital components are considered as dependent variables. The questionnaire consists of 25 questions in eight different categories. In order to validate the overall questionnaire we have used Cronbach alpha where it was 72.9 for intellectual capital and it was 79.2 for Intrapreneurship. The results of testing various hypotheses indicate that there were positive and meaningful relationships between these two components.

The purpose of this exploratory research study is to examine the extent of recognition of the concept of intellectual capital in the Tunisian context and to identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept. A survey questionnaire was conducted among 51 Tunisian managers. The results of this survey argue that the majority of respondents perceive the elements of intellectual capital as important value drivers for their business. This study shows that managers are aware of the shortcoming of the present accounting system and they approve previous studies that propose voluntary disclosure of information relating to intellectual capital as a solution to compensate for the loss of relevance of traditional accounting information. The present study presents a significant interest in the accounting literature and provides whether it would be appropriate for the Tunisian accounting standard setter to ask companies to disclose more intellectual capital information.

In this paper, we present an empirical investigation to measure the effects of intellectual capital using Maxwell model [Maxwell, J. C. (2003). Thinking for a change: 11 ways highly successful people approach life and work. Faith Words]. The proposed model of this survey designs a questionnaire in Likert scale and distributes it among 64 managers in an Iranian switch organization called ABFA. The main hypothesis of this survey studies whether the managers have beautiful mind in their work or not. There are 11 sub-hypotheses in this survey based on Maxwell model and the results of this survey conclude that “Sharing the ideas” index maintains the highest rate of importance and “being detailed oriented” maintains the lowest rate of importance.

The primary aim of this survey is to study the relationship between intellectual capital, earning per share and income growth for a case study of Tehran Stock Exchange in Iran. There are 120 companies listed in Tehran Stock Exchange and, using a simple sampling technique, we choose 50 firms, randomly. The results of this survey indicate that the components of intellectual capital including human capital, customer capital, and structural capital have significantly positive relationship with the earning per share of the companies over the period of 2005- 2010. The results also indicate that the components of intellectual capital including human capital, customer capital, and structural capital are positively associated with the income growth of the companies for the period from 2005 to 2010.

This paper presents a general review of intellectual capital literature, which includes definitions, components and indicators. We aim to gather a useful collection of indicators and definitions. After studying several related works from the literature, many definitions and indicators are identified and explain that choosing appropriate indicators depends on organizational targets. Every kind of organization can use this study to identify its more applicable and appropriate indicators to know about its intellectual capital. Identifying all of indicators in previous studies can help organization select right indicators for the organization.

Intellectual capital (IC) is normally used to create value for organizations and in today & apos; s business environment; the success of each organization depends on managing such assets. During the past few years, many organizations implement IC to increase their competitive advantages. Hospitals are among business units where IC plays an important role on the success of these units. People normally choose hospitals based not only based on their equipments but also based on the specialists and physicians they have. In this paper, we present an empirical study to measure the impact of IC in accounting parts of hospitals. The results of our regression analysis indicates that when there is a unit increase in either of human, customer, structural or intellectual capital individually, we can expect of an increase of 1.278, 1.210, 1.415 and 1.620 units increase in the performance of the university, respectively.

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 new millennium is started with rapid growth on knowledge and investment and these two items play essential role to create and increase organizational value. Intellectual capital is often described as intangible assets for moving towards sustainable growth in values. Some studies indicate there is a meaningful correlation between intellectual capital and organizations performance. The goal of this research is to examine of this case in Iran and in one of the biggest and most important province of country, Semnan and in one of its professional banks named Bank of Keshavarzi. In order to collect data, a psychological questionnaire is used based on an already existed version in the literature, which have been successfully implemented in Canada and Malaysia. Cronbach Alpha was used to validate the data by considering importance of statistical sample in this study. A random sampling method was used and 188 professional personnel of Bank in five province were selected to answer the questionnaire. Results show a meaningful relation between components of intellectual capital but this unity and relationship was not confirmed between these components and organizational performance. The highest effect is associated with organizations performance and costumer capital and the lowest effect is associated with human investment.

There is no doubt that traditional accounting does not provide actual value of assets since they only measure tangible assets. Intellectual capital provides a new concept for measuring actual value of the assets and we can calculate future values of the firm. In this paper, we first calculate intellectual capital based on the ratio of market value/book value for three years period. Then we investigate the relationship between intellectual capital and growth rate of intellectual capital as well as financial performance of some publicly traded petrochemical and pharmaceutical firms. The results of our survey indicate that there is a positive relationship between intellectual capital and equity growth with EVA and return of assets. However, there is no meaningful relationship between intellectual assets with net earnings.

Intellectual capital is the main property of any organization in knowledge-based economics. Knowledge is the fundamental principle of intellectual capital. Hence, it is the core of organizational capabilities. The aim of this study is to survey the relationship between dimensions of intellectual capital and knowledge creation in the headquarters of National Gas Corporation of Iran in the year 2010. The research method is descriptive – survey and follows practical objective. The research population consists of the formal staffs of the Corporation (managers, senior staff and other staff). We selected 261 people from the population randomly. We also used a reliable and valid questionnaire to gather data. We also used informative factor analysis to examine goodness of the model and we used SEM by Lisrel to confirm or reject the hypothesis in this study. The results show that all dimensions of intellectual capital have a significant impact on dimensions of knowledge creation, except for the effects of structural capital on knowledge combination as well as relational capital on knowledge internalization.