The purpose of this paper is to raise an awareness of intangible assets and especially intellectual capital among MAPNA group companies. This research is to examine the effects of intellectual capital (IC), and its key components (e.g. human capital efficiency, structural capital efficiency and...

Recent research conducted on the behavior of costs shows that costs do not change in proportion to changes in sales. To describe it we can say, costs will increase in proportion to the sales increase, but will not decrease in proportion to the decrease in sales, this disproportionate costs,...

In recent years many scientist discuss about the intellectual capital. In changing world firm has been faced with increased competition, therefore any firm should improve creation value to survive. Many researchers believe that intellectual capital is a key factor for creating value and...

The rapid growth of knowledge and Increased use of major economic institutions of science and technology for wealth creation in recent decades, Finance researchers have attempted that to study in distinct characteristic of the successful companies, trying in modeling for other enterprises. One...