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The purpose of this research is to reveal the influence of intellectual capital, potential absorptive capacity, realized absorptive capacity, and cultural intelligence on innovation in the tourism sector in Batam City. Batam has geopolitical and geographic advantages, located in the Malacca Strait, adjacent to and directly facing Singapore and Malaysia. It has not been optimal in exploring the potential for innovation in the tourism sector. Thus, this sector does not yet have a significant contribution to economic development. The research was conducted on the management of companies that are members of the Association of the Indonesian Tours and Travel Agencies in Batam City, totaling 54 people. By using the analysis of Structural Equation Model (SEM) with SmartPLS version 3.0, the results show that 1) intellectual capital has no effect on innovation; 2) potential absorptive capacity has no effect on innovation; 3) Realized absorptive capacity has a significant positive effect on innovation, and 4) Cultural Intelligence has a significant positive effect on innovation. The results of this study will give some insight to company managers in the tourism sector for developing innovation to maintain business continuity.

The primary objective of the research paper is to provide some insights on the concepts of intellec-tual capital and its important dimensions alongside to investigate the possible association between intellectual capital and attainment of competitive advantage. This study focuses on Iraqi hotel industry which is an under-research area in the context of intellectual capital and its relationship with competitive advantage. An adapted questionnaire was utilized to collect the responses from top and middle level managers of four and five-star hotels in Iraq. The reliability and validity of data collec-tion instrument were measured through Cronbach’s alpha, Composite Reliability and Average Var-iance Extracted respectively. The competitive advantage was then regressed against Human, Rela-tional and Structural capital by application of Partial Least Square methodology. Results of the study showed a positive and strong connotation among intellectual capital and attainment of competitive advantage. The human capital had the highest contribution for competitive advantage in hotel sector of Iraq. The top management of hotels should take interest to develop, maintain and retain human capital to attain competitive advantage over competitors.

The purpose of this paper is to measure the effects of intellectual capital components; namely, human capital, structural capital and relational capital on company performance in Iranian auto industry. The study uses a questionnaire consists of 100 questions to cover intellectual capital and company performance in Likert scale and it is distributed among 180 experts in one of Iranian auto industry. Cronbach alphas for intellectual capital components, i.e. human capital, relational capital and structural capital are 0.82, 0.80 and 0.80, respectively. In addition, Cronbach alpha for company performance is 0.82. Using structural equation modeling, the study has determined a positive and meaningful relationship between intellectual capital and company performance. The study has also determined a positive and meaningful relationship between human capital and structural capital. Among components of performance, efficiency maintained the highest effect while innovation represents the minimum effect.

A B S T R A C T In this research, we perform an empirical investigation to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results show that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

Article history: Received October 28, 2014 Received in revised format 15 January 2015 Accepted 28 January 2015 Available online January 31 2015 Customers are financial and intellectual capital of the firm and its survival and success depend on the attitude and firm performance to its customers. The goal of this article is to study customer satisfaction in Bonny Chow National Distribution Company and offering a model to evaluate customer satisfaction and also to study strength and weakness to improve and facilitate the defects. This study is descriptive, because it collects data and analyzes hypothesis based on expert survey. The questionnaire used in this paper has 10 questions on measure customer satisfaction. The results show that responders were satisfied with the visitors and delivery personnel and they were dissatisfied with the firm. In other words hypothesis 1 and 2 were accepted and hypothesis 3 was rejected. Growing Science Ltd. All rights reserved. 5 © 201

This paper investigates different components on intellectual capital including human capital, structural capital and customer capital in banking industry in city of Salmas, Iran. The study uses the questionnaire developed by Bontis (1998) [Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76.] to measure the effects of human capital. The questionnaire consists of 42 questions and all of them are designed in Likert scale. Cronbach alphas for human capital, structural capital and relationship capital were calculated as 0.79, 0.76 and 0.72, respectively. The implementation of Kolmogorov-Smirnov test has indicated that the data were normally distributed. Using t-student test, the study determined that while management team did not pay enough attention on human capital, there were some statistically significant evidence that social and relationship capitals gained good attention.

Article history: Received January 20, 2014 Accepted 30 August 2014 Available online August 31 2014 Social capital plays essential role for development of strong long-term employee commitment. This paper presents a study to investigate the effects of some employees’ personal characteristics on all components of social capital. The study uses a standard questionnaire developed by Nahapiet and Ghoshal (1998) [Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of Management Review, 23(2), 242-266.]. The study has accomplished among all employees who worked as librarian in Astane Quds Razavi main library in city of Mashhad, Iran in 2014. The study has concluded that although age, job experience, marital status and type of employment had no impact on social capital, gender played essential role on this survey. In other words, our survey has indicated that women presented more social capital than men did. © 2014 Growing Science Ltd. All rights reserved. Social capital Librarian Personal characteristics

Article history: Received July 28, 2013 Received in revised format 20 November 2013 Accepted 8 January 2014 Available online January 9 2014 The aim of this paper is to analyze the effect of intellectual capital on firm performance. The proposed study uses two regression models to find out whether there is any meaningful relationship between intellectual capital and Tobin’s Q as well as earnings per share (EPS). To test the research hypothesis, a sample of 19 companies listed in Tehran Stock Exchange over the period 2010-2012 based on panel method is chosen. The study uses the method originally proposed by Pulic to measure intellectual capital. The results of the implementation of two regressions analysis indicate that there were not any meaningful relationships between these two components. Therefore, the results indicate that the intellectual capital has no effect on firm performance.

Article history: Received June 28, 2013 Received in revised format 19 October 2013 Accepted 23 October 2013 Available online December 9 2013 This paper presents an empirical investigation to study the relationship between intellectual capital and investment opportunities on selected firms listed on Tehran Stock Exchange (TSE) over the period 2005-2011. In our survey, Tobin Q represents investment opportunity and intellectual capital is measured based on different variables such as value added intellectual capital and human capital. The study uses regression technique with panel data and random effect and the results indicate that there was no meaningful relationship between intellectual capital and investment opportunity. In other words, most investment opportunities on TSE do not depend on intellectual capital and they mostly depend on traditional methods of investment.

Article history: Received July 28, 2013 Received in revised format 20 November 2013 Accepted 4 January 2014 Available online February 14 2014 Human resources play essential role on the success of many organizations and it is essential to learn more about the effects of human capital on the success of business units. This paper presents an empirical investigation to study the relationship between equity and intellectual capital among stocks listed on Tehran Stock Exchange over the period 2001-2007. Using Pearson correlation test, the study selects a sample of 77 firms and investigates the relationship between equity and three components of intellectual capital, namely; human capital, structural capital and customer capital. The study has detected a positive and meaningful relationship between equity and all components of the survey (α = 5%). © 2014 Growing Science Ltd. All rights reserved.

Article history: Received January 14, 2013 Received in revised format 12 April 2013 Accepted 14 April 2013 Available online April 16 2013 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.

Article history: Received October 20, 2012 Received in revised format 28 January 2013 Accepted 26 March 2013 Available online March 27 2013 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. © 2013 Growing Science Ltd. All rights reserved.

Article history: Received October 2, 2012 Received in revised format 28 November 2012 Accepted 20 December 2012 Available online December 24 2012 During the past few years, there have been growing interests on intellectual capital due to industrial changes on the market. Thus, identifying different ways to create, manage, and evaluate the impact of intellectual capital has remained an open area of research. One of the most important organizational capabilities, which could help organizations create and share knowledge is to effectively use knowledge to create competitive advantage. The primary objective of this study is to investigate the effects of intellectual capital on other components and their impacts on organizational learning capability using structural equation modeling. The statistical population includes 500 employees of an Iranian organization. The study uses a sample size including 273 people using Morgan statistical table. In our survey, human capital influences positively (0.330) on structural capital, human capital influences positively on relational capital (0.47) and relational capital influences positively on structural capital (0.455). In addition human capital influences positively on learning capabilities (0.06), structural capital impacts learning capabilities (0.355) and relational capital on learning capabilities (0.545). © 2013 Growing Science Ltd. All rights reserved.

Article history: Received July 2, 2012 Received in revised format 28 October 2012 Accepted 11 November 2012 Available online November 12 2012 During the past few years, there have been growing interests on intellectual capital due to industrial changes on the market. Thus, identifying different ways to create, manage, and evaluate the impact of intellectual capital has remained an open area of research. One of the most important organizational capabilities, which could help organizations create and share knowledge is to effectively use knowledge to create competitive advantage. The primary objective of this study is to investigate the effects of intellectual capital on other components and their impacts on organizational learning capability. The statistical population includes 500 employees of an Iranian organization. The study uses a sample size including 273 people using Morgan statistical table and Cronbach's alpha is calculated as 0.838. The results of this survey indicate that human capital, relational capital and learning capabilities have positive impact on organizational performance. In addition, relational capital positively impacts learning capability and human capital influences positively on relational capital. © 2013 Growing Science Ltd. All rights reserved.

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.

Article history: Received April 17, 2012 Accepted 11 June 2012 Available online June 15 2012 Intellectual capital is a type of asset measuring ability of economic agency in order tomake wealth. These assets do not have physical and objective nature and are intangible assets being achieved through utilization of relative assets with human resources, organizational operation and foreign relations from economic agency. Measuring this issue is important from intraorganizational and extra-organizational views. In this paper, we present survey based on Fuzzy TOPSIS to find important factors influencing intellectual capital management. The proposed model of this paper considers different factors, which exist in the literature and prioritize them based on different criteria. The results of our survey identified seven items as the most influencing factors. © 2012 Growing Science Ltd. All rights reserved.

Article history: Received April 28, 2012 Received in Revised form July, 29, 2012 Accepted 10 August 2012 Available online 15 August 2012 Knowledge management incorporates the systematic management of vital knowledge resources and the associated processes of creating, organizing, gathering, utilizing, diffusion and exploiting data. A key challenge emerging is learn to encourage knowledge sharing (KS) within firms because knowledge is an organization’s intellectual capital and plays an important role in gaining a competitive advantage. Isolated initiatives for promoting KS and team collaboration without taking into consideration the limitations and constraints of KS can halt any further development in the KM culture of an operation. In this paper, in addition to individual and social factors, an effect of individual perception, which is an important factor for any behavior, is studied. We first identify effective factors in KS behavior through the theory of planned behavior, six factors of trust, knowledge power, organizational motivation, organizational culture, IT and Communities of Practice (COP) as effective factors in three categories of behavioral beliefs, subjective norms and perceived behaviors are analyzed for an Iranian research center. The results of this research helps develop KS behavior and enhance performance and creativity of research in this center. © 2012 Growing Science Ltd. All rights reserved.

Intellectual capital (IC) is normally used to create value for organizations and in today'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.