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ISSN 0976-2612, Online ISSN 2278–599X, Vol-7, Special Issue-Number2-April, 2016, pp609-618

http://www.bipublication.com

Case Report

The Study of the Relationship between Social and Intellectual Capital and

Organizational Performance of Police (NAJA) Agents

1

Mansur Rouze'ei, 2Mohammad Taghi AmoA’asar,

3

Hamid Hasanzadeh Kurdahmad and 4Jahangir Nazari Maleh

1,2,3

Faculty member of Amin Police University, Tehran, Iran 4

MA in Financial Management, NAJA, Tehran, Iran

ABSTRACT

This study investigates the relationship between social and intellectual capital and organizational performance of the Police (Naja) agents. The participants of the study are 80 police agents that have been selected based on simple sampling and Cochran formula. The study, regarding its objective, is applied, regarding its data collection methodology is descriptive and is a kind of analatical descriptive study. Instruments included a questionnaire on intellectual capital by Advynsvn (2007) and social capital questionnaire by Nahapiet and Ghoshal (1998) and Jame and Gldrt’s questionnaire on organizational performance (2004). In this study, content validity was used to ensure the validity of the research and Cronbach alpha coefficient was used to assess the reliability of the research. Cronbach alpha for social and intellectual capital questionnaire was 91.0 and for the organizational performance was 88.0 that are considered to be acceptable reliabilities. In this study, the data was analyzed at two levels. At inferential analysis level, the results obtained from this study using Friedman and Wilcoxon test show that relationship and human dimensions (intellectual capital) and relationship and cognitive dimensions (social capital) have respectively the most influence on organizational performance.

Key Words: Intellectual Capital-Social Capital- Human Capital- Organizational Performance- Police Agents

INTRODUCTION

Intellectual capital is to search, pursue and effectively use knowledge in comparison with information. (Bontis, 1998) Bontis and Holand, in their article in 2002, define intellectual capital as follows: Intellectual capital shows a reservoir of knowledge that exists at a point of time in an organization. In this definition, attention has been paid to the relationship between intellectual capital and organizational learning. Intellectual Capital was first introduced in 1962 by Fritz Machlup Then in 1969, John Kenneth Galbraith used the term. In the early 1980s the general idea of the intangible value (often called “good will or Key Mony” ) was raised by Itami. In the early 1980s, information revolution happened and the gap between book value and market value dramatically increased for many companies. In the meantime, a book was published by Tias on the creation of value from innovation. In late

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the focus of this book is on knowledge, however, the distinction between knowledge and intellectual capital has been described in detail. In 1994, Solomon simulation tool called Tango was released. Tango is the first best-selling product used in educating managers about the importance of intangible factors. Also in 1994, an annexation was prepared for Scandia’s annual report that shows its inventory of intellectual capital. Intellectual Capital report created a lot of interest in companies that were looking for to follow Scandia. “For “knowledge audit”, Another significant event happened in 1995, and it is when Salimi used the comprehensive assessment of the companies intellectual capital.

Intellectual capital movement scholars have published best-selling books on the subject (Kaplan and Norton, 1996 Advynson and Malone, 1997; Svoby, 1997). However, Advynson and Malone’s work was used more than the others especially their work on the process of measuring intellectual capital. Intellectual capital is a matter of interest to many researchers and scientific conferences, different articles and journals. Many projects including project of Martium, Denmark and Stockholm were conducted on a large scale. In early 2000, the first valid scientific journal titled “intellectual capital” was published. Denmark government published the first accounting standards of “intellectual capital”. The outlook for intellectual capital along with the committee for intellectual capital was determined and formed in Scandia Company. One of the most important sources offered to users for decision making is the reports described as financial reports. Those groups of accounting reports drawn up and offered with the goal of supplying information needs of users outside the business unit are in the realm of financial reports. The main part of the process of financial reports is the reports which its complete set include Balance sheet, profit and loss statement, comprehensive profit and loss statement and statement of cash flows and the explanatory notes. (The committee for writing standards, 1979).Regarding the pivotal role of intellectual capital in different dimensions of the

performance of the company, it has been endeavored to investigate the effect of organizational performance capital of Naja or police agents who are considered as the arm of the new management. Hence, it is necessary and important to study this phenomena especially a managerial point of view and the identification of the factors affecting this phenomena can help police agents to maintain and reinforce their organizational performance as well as the satisfaction of the clients more than before. Among the various indicators and models for improving performance, two major indicators having different dimensions have been tested. The dimensions of these indicators include:

 Intellectual capital consists of human, structural and relationship capital.

 Social capital consists of structural, cognitive and relationship capital.

The articles continues with a brief overview of intellectual and social capital and their components, organizational performance and the process of assessing organizational performance then the indicators related to the variables under study are analyzed. After describing the methodology of the research, the main findings of the research are explained and finally the article comes to an end with suggestions for further research after discussions and conclusions.

Theoretical Framework of the Research Literature Review

Organizational Performance

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most limited concept of organizational performance takes the use of financial indexes into consideration while the broadest concept of organizational performance emphasizes on the indicators of operational performance (non-financial performance). The next step, After Thedefinition of performance, is to define measurement of performance. Mika Hanola (2009) argues that measurement is the effective allocation of digital proportions to relevant qualities based on empirical and practical processes. Andrew Nili (2011) describes performance measurement as the process of quantifying efficiency and effectiveness of planned activities.

Intellectual Capital

The term “intellectual capital” was first used by John Kenneth Galbraith in 1969. He believed that intellectual capital goes beyond “thought with the meaning of mere thought”, it incorporates some degrees of thought action. In this sense, not only is intellectual capital, by itself, an static intangible asset, but also an ideological process and it is considered as a tool to achieve the goal. There are different definitions for intellectual capital in different sources but researchers has not yet reached an agreement on one comprehensive definition, many tend to use terms like assets, resources or performance stimuli instead of the therm “capital” and they replace the term “intellectual” with terms like intangible, knowledge-based or non-financial. Bearing in mind what was said, different definitions have been presented for intellectual capital as follows:

1. Intellectual capital is a set of collective mental ability or a key knowledge derived from the total knowledge of the members of the organization and the use of their knowledge. Intellectual capital resulted from social capital is one of capabilities and important assets of the organizations that can help them create and share knowledge. It will create sustainable advantages for them while comparing them with other organizations. 2. Intellectual capital consists of all processes

and assets that are not usually shown in the balance sheets of organizations as well as all

the intangible assets taken into account in modern accounting.

3. A set of intangible assets (resources, capabilities, competition) obtained from organizational performance and creation of value. (Benitis, 2001).

4. Intellectual capital is an asset that measures the ability of the organization to create wealth. This asset does not have an objective nature and is an intangible asset derived by using assets related to human sources, organizational performance and relationships outside the organization. All these features have caused creation of value and the obtained value shall not be subject to purchase and buy because it is a completely internal phenomenon. Having in mind the above said details as an overall definition, we can define intellectual capital as follows: Intellectual capital is all the intangible assets of the company derived from the difference between market value and book value and is based on knowledge and is under the ownership of the company. It is not considered as a kind of asset in the balance sheet of the company, but it causes the creation of value in the company. Some examples of intangible assets are: Educational level, skills and experiences of the employed staff in the organization, computer software, data base, copy rights and trade marks belonging to the company, marketing techniques, systems of quality management as well as direct intervention in shared networks, brands, contracts (agreements) with suppliers and so on. In recent years, a relative agreement has been reached on the devision of the intellectual capital of the company. Based on these studies and definitions, intellectual capital includes: 1-Relationship capital (customer capital) 2- human capital 3-structural capital (organizational capital).

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theme of customer capital is the knowledge used in marketing channels of the organization and relationships with customer in the course of business.

Human capital: human capital of an organization consists of skills, expertise, problem-solving ability and leadership skills. Human capital as the basis of intellectual capital leads to the improvement of performance and creation of benefit for the company. Simply speaking, human capital represents the knowledge of each of the clerks.

Structural capital (organizational capital):

structural capital includes all non-human reserves of knowledge in the organization for instance data base, organizational charts, executive instructions of processes, strategies, executive plans and generally whatever whose value for the organization is more than its

material value.

. If an organization has different weak systems and work procedures, the general intellectual capital will not achieve its maximum potential ability. However, those organizations that allow people to start new activities, fail and learn will get a supportive culture and strong structural capital. Also, structural capital can help employees to realize and optimize their intellectual performance as well as the business performance of the organization. Structural capital is dependent upon human capital as well. Therefor, human and structural capital are interlinked and help organization develop, shape and use the capital of customers.

Previous studies

Ghelich Lie (2006) studied the role of intellectual and social capital in competitive advantage in Iran Khodro and Pars Khodro Companies and concluded that there is a positive and significant relationship social capital and intellectual capital. In other words, with the increase of social capital, intellectual capital increases. Also, the effect of social capital through intellectual capital on competitive advantage is more than the effect of social capital on competitive advantage.Namazi and Ebrahimi (2009) conducted a research to

investigate the effect of intellectual capital on current and future financial performance. Intellectual capital was calculated based on Palik model. The results revealed that regardless of the size of the company, debt structure and past financial performance, there is a positive relationship between intellectual capital and future and current financial performance at the level of all companies and industries. In addition,at the level of all companies and industries, there is a negative relationship between the size of the company and future and current performance, and there is a positive and significant relationship between the past performance and present performance and past performance and future performance.

But the relationship between debt structure and future and current performance is positive and significant at company’s level and at the level of industries, in chemical and medicine industries positive and significant but indefinite and unclear in automobile, metal and non-metal industries.Abbasi and Sedghi (2010) investigated the effect of the efficiency of intellectual capital elements on financial performance in Tehran Stock Exchange (2000-2003) . The results of the Intellectual capital calculated by Palok model showed that the efficiency coefficient of each of intellectual capital elements has a positive and significant influence on the rate of return on equity. The effect of efficiency coefficient of physical and human capital on earnings per share is positive but the effect of efficiency coefficient of structural capital is negative and significant. Efficiency coefficient of human capital has a negative and significant effect on annual rate of return.

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than structural capital. In short, intellectual capital is vulnerable at the structural level. Bonits and his colleagues (2000) carried out a research in Service and non-service industries of Malaysia titled “The Study of the Relationship between Intellectual Capital and Business Performance”. The results of the research showed that there is a mutual relationship among the elements of intellectual capital and intellectual capital has a relatively average effect about 25 to 30 percent on business performance. Boa and Silverman (2004) conducted a research titled “intellectual capital and the factors affecting risk and financial performance in biotechnology industry” and the results revealed that intellectual capital has significant influence on performance and financial risks of the companies of biotechnology industry.Tan,Ploman and Hankook (2007) studied the relationship between intellectual capital and financial returns of companies. The results of the study show that first there is a positive significant relationship between intellectual capital and future and current financial return of companies, second, the effect of intellectual capital on financial returns of companies in various industries is different.

Helena Rudes and Tanja Mehalik (2007) evaluated the effect of the elements of intellectual capital on financial performance of hotel industry.

The results of the study indicated that first there is a positive and significant relationship between the elements of intellectual capital and financial performance of the industry, second, relationship capital in comparison to other elements of intellectual capital has more effect on the financial performances of companies.Yang Cho and others (2007) studied the relationship between elements of intellectual capital and value/performance of specialized high-tech industrial technology Research Institute (ITRI).

And concluded that first there is a positive and significant relationship between elements of intellectual capital and performance of companies and second, the increase of intellectual capital depends on the creation of value and their strategic reserve in organization.

Howang and Heioyeh (2007) assessed the relationship between intellectual capital and performance in engineering consulting firms in Taiwan. The results of the study showed that there is a positive correlation between the three elements of intellectual capital and business performance. The highest correlation is related to human capital and then customer capital. Also, there was a positive correlation between the three elements of intellectual capital (human, structural and customer).

Boss an Thomas (2007) investigated the relationship between intellectual capital and performance using balanced evaluation card and concluded that balanced evaluation card is a valuable evaluation method for intellectual capital. Tavstiga and Gurva (2007) studied the relationship between intellectual capital and performance in Russia. The findings of the research suggested that intellectual capital particularly human and structural capital are the first criterion to determine performance.

Shentay and Tongchin (2008) conducted a research titled “new model of intellectual capital measurement based on linguistics”, a new model for evaluating the performance of intellectual capital by combining tuple-2 phase approach using multi-variable decision-making technique. It was tested to be used in high-tech companies in Taiwan. The results of the study showed tha there is a significant relationship between elements of intellectual capital and performance.

Exploratory studies by Bontis on the relationship between the company’s investments in intellectual capital and its business performance shows that there is an important and significant causative relationship between elements of intellectual capital and business performance. Riahi has investigated the relationship between intellectual capital and the performance of American multinational commercial companies and has approved of the previous theory.

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relationship between economic value and intellectual capital was higher than the rest of the performance measures.

Zhigal and Malol (2010) measured intellectual capital with value added indicator and investigated its effects on the financial performance, economic performance and market value in 300 English companies. Intellectual value added coefficient has been used to measure intellectual capital.

The results obtained show that the efficiency of intellectual capital has a positive and significant relationship with economic and financial performance but wit respect to the market value performance, the relationship is only significant in technology industry. Also the capital used (physical and financial) has a negative relationship with economic performance but it has a positive and significant relationship with market value performance and financial performance.

Bonitis’s research (2013) in Canada as well as the research conducted by him and his colleagues revealed that there is a positive correlation between elements of intellectual capital (human, structural and customer) and industry performance. Human capital, regardless of the kind of industry, affects the performance of the company. Structural capital has a positive relationship with financial performance. Intellectual capital is important because market value and Company’s stock price is not only dependent upon tangible assets but it also depends on intangible assets like intellectual capital for instance Leo’s findings show that around 80% of market value of companies is influenced by the market value of intangible assets.Chocho and Edvard (2014) investigated the relationship between intellectual capital and performance in American social security organizations.

The results of the study showed that there is a positive correlation between the three elements of intellectual capital and social capital and organizational performance. The highest correlation was associated with human capital and then structural capital. Also, there was a positive correlation between the three elements

of intellectual capital (human, structural and customer).

Objectives of the Study Main objectives

The present study strives to identify factors and main variables of social capital and intellectual capital and investigates their role in improving the performance of the police (naja) agents.

Minor objectives

Different secondary objectives have been considered for the study as follows:

1- The assessment and measurement of the dimensions and variables of human capital in order to improve the performance of organizations and evolve them and create competitive advantage.

2- The assessment and measurement of the dimensions and variables of structural capital in order to achieve organizational objectives. 3- The assessment and measurement of the

dimensions and variables of relationship capital in form of clerk’s satisfaction and their loyality to the organization.

4- The assessment and measurement of the components of social capital and in promoting the social responsibility of the organization and its effect on the improvement of the performance of the organization under study.

5- The determination of the effects of factors and indicators of the two approaches on the improvement of the performance of the organization under study.

Conceptual model of the study

The analytical model of the research has been derived from the combination of Nahapit and Gushal model (1998) for social capital and Nike Bonitis’s model, Scandia Model (1980), Ruce et al’s model (1997) and Edvynson model for intellectual capital.

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Intellectual Capital

OrganizationalPerformance

Human Capital sufficiency

Structural Assets quality

relationship Management quality

revenues Liquidity

Social capital Structural cognitive relationship

Figure 1. Conceptual model of the study

Research hypotheses Main hypothesis

There is a significant relationship between intellectual capital and social capital and organizational performance of the police agents.

Sub-hypotheses

1- There is a significant relationship between dimensions of intellectual capital and organizational performance.

2- There is a significant relationship between structural dimensions of intellectual capital and organizational performance.

3- There is a significant relationship between relationship dimensions of intellectual capital and organizational performance.

4- There is a significant relationship between structural dimensions of social capital and organizational performance.

5-There is a significant relationship between cogntive dimensions of social capital and organizational performance.

6- There is a significant relationship between relationship dimensions of social capital and organizational performance.

METHODOLOGY

Regarding the objectives of the research, this research is an applied one and regarding the methods of data collection, it is an analytical-descriptive research.

It is considered a descriptive research because it investigates a subject in details, analyzes variables, assesses the effects of factors on dependent variable (organizational performance) and identifies different dimensions of of intellectual capital and social capital.

Participants

The participants of the research are managers, experts and agents of police (Naja). Therefor, random sampling has been used in this study. Since all the agents of police have common features including Educational degree (BA), organizational position (managerial), monthly income, therefor the possibility of being randomly selected is equal for all the clerks. The total number of participants is 147 people out of which 84 managers and agents of police were selected. The sampling was conducted according to the following formula:

In which:

N= the total number of participants

Z= is the corresponding value of significance and the degree of freedom in the table.

D= is the maximum acceptable error that is assumed 7% here.

P= is the proportion equal to 5.0 in order to obtain maximum sampling size.

Q= is 5.0 here.

Z= is the normal standard distribution that is 96.1 here.

Instruments for data collection

The data was collected by using these instruments (observation, questionnaire and interview) and library methods like articles, books, theses, dissertations of university students and professors.

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questionnaire related to moderator (social capital) classified by Likert scale of 5 points. The questions seek to investigate the improvement of the agents of police (naja).

Validity and reliability of data collection instruments

In order to increase the validity of the research, first it was endeavored to design questions related to the subject and be understandable for the respondents. Also, the supervisor proposed to incorporate some explanations and operational definitions at the beginning of the questionnaire. Secondly, it has been endeavored to us previous standardized questionnaires employed by former researchers. Furthermore, the said questionnaire has been reviewed by professors and their corrective comments have been taken into consideration. The questionnaire has been first given to 35 people in order to obviate its vague cases and assess its validity. Therefore, the validity of the questionnaires of the research in content validity drawn up based

on theoretical frameworks and confirmed by professors and the organization. There is a relatively suitable coefficient for reliability of the questions of the questionnaire. Also, In order to ensure the results, some actions were taken to determine the reliability of the questionnaire. Spss Software has been used to assess the reliability of the questionnaire and obtain Cronbach’s alpha coefficients. Cronbach’s alpha is one of the methods of calculating the reliability of measurement tools including questionnaire. The closer is the value of Cronbach’s alpha to 1, the higher the validity of the questionnaire. Alpha value for the social and intellectual capital questionnaire is 89.0 which indicate higher validity.

Data analysis and Results

SPSS software was used to test the hypotheses of the research. The results are respectiveliy discussed as follows:

Hypothesis 1:There is a significant relationship between human dimensions of intellectual capital and organizational performance.

Table 1. Results of testing hypothesis one Independent

variable

Dependent

variable n df mean sig T Result

Human capital Organizational

Performance 84 83 09.3 0.00 06.15 confirmed According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the first hypothesis is confirmed at the reliability level of 95.0.

Hypothesis 2: There is a significant relationship between structural dimensions of intellectual capital and organizational performance.

Table 2. Results of testing hypothesis two Independent

variable

Dependent

variable n df mean sig T Result

Structural capital

Organizational

Performance 84 83 04.3 0.00 17.14 confirmed

According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the second hypothesis is confirmed at the reliability level of 95.0.

Hypothesis 3: There is a significant relationship between relationship dimensions of intellectual capital and organizational performance.

Table 3. Results of testing hypothesis three Independent

variable

Dependent

variable n df mean sig T result

Relationship capital

Organizational

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According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the third hypothesis is confirmed at the reliability level of 95.0.

Hypothesis 4: There is a significant relationship between structural dimensions of social capital and organizational performance.

Table 4. Results of testing hypothesis four Independent

variable

Dependent

variable n df mean sig T Result

Structural capital

Organizational

Performance 84 83 07.3 0.00 91.12 confirmed

According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the fourth hypothesis is confirmed at the reliability level of 95.0.

Hypothesis 5:There is a significant relationship between cognitive dimensions of social capital and organizational performance.

Table 5. Results of testing hypothesis five Independent

variable

Dependent

variable n df mean sig T Result

Cognitive capital

Organizational

Performance 84 83 36.3 0.00 22.13 confirmed

According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the fifth hypothesis is confirmed at the reliability level of 95.0.

Hypothesis 6: There is a significant relationship between relationship dimensions of social capital and organizational performance.

Table 6. Results of testing hypothesis six Independent

variable

Dependent

variable n df mean sig T Result

Relationship capital

Organizational

Performance 84 83 92.3 0.00 08.14 confirmed

According to the results of statistical tests of this hypothesis, it can be said that , at 0.05 level, human dimensions of intellectual capital has a significant and positive influence on the performance of police agents (naja). Therefore, the sixth hypothesis is confirmed at the reliability level of 95.0.

Friedman test to compare the effects on performance

After collecting the questionnaire and measuring intellectual and social capital and and assessment of the questions of the questionnaire by Spss software and regression analysis at 95.0 level with chi-square value of 81.33 and degree of freedom (df) of 5, the maximum and minimum rate of the effects of variables on performance is respectively as follows:

1) Questions 41 to 46 have been used to measure the relationship dimension of social capital with indicators of trust, norms, expectations and obligations and identity and the mean of its effects is 92.3.

2) Questions 36 to 40 have been used to measure the cognitive dimension of social

capital with indicators of common language and tale and the mean of its effects is 36.3. 3) Questions 22 to 30 have been used to

measure the relationship dimension of intellectual capital with indicators of customer base, customer relationship and customer potential and the mean of its effects is 27.3.

4) Questions 1 to 9 have been used to measure the human dimension of intellectual capital with indicators of knowledge, skill and expertise of the employees and the mean of its effects is 09.3.

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relationship and suitable organization and the mean of its effects is 07.3.

6) Questions 10 to 21 have been used to measure the structural dimension of social capital with indicators of data base, organizational chart and executive instructions and the mean of its effects is 04.3.

Conclusion and Suggestions

The results of the statistical tests suggest the confirmation of the six above said hypotheses, Friedman and Wilcoxon tests have shown that the three factors of relationship social capital, cognitive social capital and relationship intellectual capital have more influence on performance and the other three factors of human dimension of intellectual capital, structural dimension of social capital and structural dimension of intellectual capital have the least effect on the performance of the police (naja) agents. This means that investment in trust, norms, expectations and obligations and identity as well as attention to indicators of common language and tales (cultures) and investment in potential and base of customers leads to the improvement of performance of the police agents. Generally, it can be concluded that social and intellectual capital has a positive and significant effect on the performance of the police agents.

The results of the study show that intellectual capital is vulnerable at the structural level. In other words, it is necessary for the agents to conduct a research on indicators of data base, executive instructions and strategies in order to improve their performance. It is suggested that structural-cognitive dimensions and relationship-cognitive dimensions be studied together. It is worthy of mentioning that the share of each of these dimensions in the creation of social capital is changeable according to organization and its factors or components. In the present research, social capital is vulnerable at structural level. Therefore, in is necessary for the organizations to carry out a research on indicators of network relationship, structure of network relationship and suitable organization in order to improve their performance. As the results of the research shows, the agents are

vulnerable at human level. Therefore, in is necessary to conduct a research on the indicators of knowledge, skill and expertise of the employees in organizations.

REFERECNES

1. Alvani, M. &Shirvani, A (2014). Social capital: Developemt principal, Tadbir Magazine, 147.

2. Armstrong, M. (2013). Management of performance, (Trans: S. Saghari, & A. Vahabian), Tehran: Jihad Danshegahi Publication, First edition.

3. Azar, A., &Momeni, M (2013). Statistics and its application in management, Tehran, Samt Publication. Eight Edition.

4. Bontis N. (2014). Assessing Knowledge Assets: A review of the models used to measure intellectual capital, pp.5-6.

5. Bontis N., &Curado, C. (2011), Managing Intellectual capital: The Mic Matrix, pp.316 6. Fild, J (2014). Social capital (Trans: Gh.

Ghafari, & H. Ramazani), Tehran: Kavir Publication, Third edition.

7. Haghshenas, A (2012). The role of social capital in development, Tadbir magazine, 188, 20-24.

8. Hosseinpour, D &Azar, M (2011). The Study of the Relationship between social and intellectual capital and organizational performance of the managers of Iran’s Export Development Bank. Quarterly of Management of development and transformation, 7 (19).

9. Iran NezhadParizi, M. (2012). Research methodology in social sciences, Tehran: Modiran Publication, third edition.

10.Ja’afari. M. &Hasanavi. R (2010). Reviewing models of measureing intellectual capital: A holistic approach, the fourth conference on international management. 11.Khaki, Gh. (2015). Methodology Research

with an approach to Thesis writing,Tehran: Baztab Publication, sixth edition.

12.KhavandKar, J. (2013). Intellectual capital: Development management and measurement models, Tehran: Iran’s industrial and training research center publication, third edition.

Referências

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