ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE

Authors

  • Hadi Kord Javadi Young Researchers and Elite Club Torbat-e-Heydarieh Branch, Islamic Azad University, Torbat-e-Heydarieh, Iran
  • Zahra Kohandel Al-Zahra University Branch. Tehran
  • Khadije Fardi Young Researchers and Elite Club Behbahan Branch, Islamic Azad University, Behbahan, Iran

DOI:

https://doi.org/10.5902/2179460X19440

Keywords:

the intellectual capital, the human capital, structure capital, physical capital, performance measurement, economical assessment, accounting assessment

Abstract

http://dx.doi.org/10.5902/2179460X19440

Intellectual Capital is the most precious possession of companies in modern economy; therefore, Intellectual Capital of industrial centers is ever-increasingly changing to become the chief indicators both in company operations and in improving its ability to manage the organization capitals. In the main, the current study aims to investigate the relationship between the Intellectual Capital and performance measurement. In this research, the independent variable is the intellectual capital having three dimensions of human, structure and physical capitals, and the dependent variable is the organization operation with two dimensions of economical and accounting which are going to be assessed in this study. The Statistical population is the pharmaceutical companies admitted in the Tehran Stock Exchange from 1387 to 1391 amounting to 30 companies in total. This research investigates the time span from the beginning of 1387 up to the end of year, 1391. Data relevant to variables has been collected by the software of the Stock Exchange. The collection of data has been carried out by means of SPSS. In this study, the researcher used the descriptive and inferential statistics (Spearman test) and the results show that the hypotheses are a s follows 1. There is statistical significance between intellectual capital and performance measurement, 2. There is no statistical significance between the intellectual capital and ROR of the owners’ salary, 3. There is no statistical significance between the intellectual capital and the ROR of the properties, 4. There is statistical significance between the intellectual capital and the value added of the market, 5. There statistical significance between the intellectual capital and economic value added.

Downloads

Download data is not yet available.

Downloads

Published

2015-09-14

How to Cite

Javadi, H. K., Kohandel, Z., & Fardi, K. (2015). ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE. Ciência E Natura, 37, 58–69. https://doi.org/10.5902/2179460X19440

Issue

Vol. 37 (2015): SPECIAL EDITION - UNIVERSITY OF THE ISLAMIC REPUBLIC OF IRAN

Section

Special Edition

License

To access the DECLARATION AND TRANSFER OF COPYRIGHT AUTHOR’S DECLARATION AND COPYRIGHT LICENSE click here.

 

Ethical Guidelines for Journal Publication

The Ciência e Natura journal is committed to ensuring ethics in publication and quality of articles. 

Conformance to standards of ethical behavior is therefore expected of all parties involved: Authors, Editors, Reviewers, and the Publisher.

In particular, 

Authors: Authors should present an objective discussion of the significance of research work as well as sufficient detail and references to permit others to replicate the experiments. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Review Articles should also be objective, comprehensive, and accurate accounts of the state of the art. The Authors should ensure that their work is entirely original works, and if the work and/or words of others have been used, this has been appropriately acknowledged. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Authors should not submit articles describing essentially the same research to more than one journal. The corresponding Author should ensure that there is a full consensus of all Co-authors in approving the final version of the paper and its submission for publication.

Editors: Editors should evaluate manuscripts exclusively on the basis of their academic merit. An Editor must not use unpublished information in the editor's own research without the express written consent of the Author. Editors should take reasonable responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper.

Reviewers: Any manuscripts received for review must be treated as confidential documents. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should be conducted objectively, and observations should be formulated clearly with supporting arguments, so that Authors can use them for improving the paper. Any selected Reviewer who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the Editor and excuse himself from the review process. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.