The aim of this article was including two parts. First, the survey of the effect of strategic intelligence on Human capital, Structural capital and relational capital, and second was the identification the important dimension of Human capital, Structural capital and relational capital in khorramabad insurance industry. The research objective was applied and the research type was analytical survey. The statistical population was made up of over of firms and factory that work in Lorestan industrial estates. People the sample size was 140 employee were obtained using random sampling - stratification. The validity of questionnaire was proved using content validity method and their reliability using Cronbach's alpha. In this article to test hypothesis and conceptual model structural equation approach and Amos 18 software were used. The results show that strategic intelligence has effect on Human capital, Structural capital and relational capital in khorramabad insurance industry. Also the results identified the important dimension of strategic intelligence, Human capital, Structural capital and relational capital in khorramabad insurance industry.

Ministry of Science, Research and Technology in charge of the production of knowledge, and develop the country's research and knowledge as a key organization in this respect and the Organizational capital is an important subject in this ministry. If the Ministry is responsible for knowledge management, must be able to make it in better condition on their organization. This study is seeking for response to the question whether there is a significant relationship between intellectual capital to create and transfer knowledge and the creation and transfer of knowledge and intellectual capital of the Ministry of Science, Research and Technology? The research hypotheses are: there is a relation between the creation and transfer of knowledge and intellectual capital (main hypothesis) as well as there is a relation between human, structure and communication factors and the creation and transfer of knowledge within the Ministry of Science, Research and Technology (three sub-hypothesis). The population of the research staff of the Ministry of Science, among them 227 subjects were selected by cluster sampling method. Research Tool was a questionnaire (alpha= 0/864) and the results shows that human, structure and communication factors has a relation whit creation and transfer of knowledge in SRT ministry.

According to the important role of intellectual capital as one of managerial development elements at today turbulent environment, that the world changed to world village, the aim of this research is studying the "relationship between management of intellectual capital and performance among public libraries staff of Golestan provinc ".The research method is correlation that performed with a filed method. The research population included all general libraries staff of Golestan province with number 158 that among them 113 people selected using kerjeci Morgan formula. In order to collecting data, questionnaire of standard test for management intellectual capital from Bontis, and questionnaire of test for performance of staff from Achio, were used respectively. By using of Kolmogorov - Simonov test, normality of data determined at confident level of 95% (α=0.05) and resulting information analyzed using SPSS software with descriptive and inferential method. Results show that there is a meaningful relation between capital human, structural capital and communicational capital with performance of staff and its dimensions. the effectiveness and performance of public libraries in Golestan province depended to more attention to management of human capital, structural capital and removing obstacles for improvement of communicational capital, and at this regard, and in this regard, motivation was introduced as the most important factor in productivity performance of staff.

The present study seeks to examine role of social capital in satisfaction of tourists. To achieve this objective, the concept of social capital based on three indicators has been evaluated: perceptions, structural and communicative. So that the effects of each of the listed indicators on tourists satisfaction index (physical-spatial, functional-structural and content) were evaluated. The research method is descriptive and analytical type. 384 questionnaires were completed among tourists in the town of Masoule. To evaluate the satisfaction level of tourists, canonical correlation and Friedman test method is used. The results indicate that in the dimensions of social capital, cognitive component has the best performance from the tourists. Content components are allocated to the greatest satisfaction of tourists (including social and cultural issues of the Masoule people). After evaluating each element of concepts of social capital and satisfaction of tourists, Most effectiveness of each one of the components of social capital(perceptions, structural and communicative) as an independent variable on tourist's satisfaction(Physical-spatial, functional-structural, content, socio-cultural) was evaluated. It is observed that although the cognitive component of social capital has a significant impact on tourist’s satisfaction but it has not a significant impact on the physical-spatial factors. In other words, the cognitive component has significant impact on structural- functional aspects and content components (socio-cultural) and communicative- structural components have also significant impact on satisfaction. But the most impressive according to the percentage of variance explained by the effect of cognitive component of social capital on the content component (social-cultural) is satisfaction.

According to importance of subject, the aim of this study is to evaluate and rank factors of intellectual capital and organization entrepreneurship that aims to improve the performance of corporation. Therefore, after reviewing the literature and interviews with professors and coil industry experts, intellectual capital, organization entrepreneurship and firm performance factors were identified. After designing and distributing questionnaires among coil industry experts, priority and importance of each of these factors with using Fuzzy TOPSIS, FAHP, vikor, ELECTRE were evaluated. According to the results of the above methods in cases not compatible with each other, to achieve the overall ranking of integration methods (POSET) that includes: rating average method, Borda method, Copeland method and integration phase (POSET) has been used. The results obtained from FAHP method, according to the company's performance improvement indicate that the net profit is the most important subcategory of the factors affecting corporate performance improvement; competitive advantages, customer retention, market value of the company; innovation capacity and volume of transaction are at ranking highest respectively. The results obtained from FAHP method indicate that organization entrepreneurship is more significant than intellectual capital of the factors affecting corporate performance improvement. Different Ratings have offered for intellectual capital and sub-scales of Human capital, Structural Capital, Relational Capital, Innovation Capital and Customer Capital factors. To reach a consensus, it was used in the ranking of integration (POSET) method and based on integration (POSET) method is most important factors of intellectual capital that helps to improve company performance improvement in order of importance include: Human capital, Structural Capital, Relational Capital, Innovation Capital, Customer Capital factors and also, the most important factors of Human capital, Structural Capital, Relational Capital, Innovation Capital, Customer Capital regarding to company performance improvement in order of importance Include: Leadership ability, Employees’ competence, Employees’ experience, Employees’ creativity, Individual-level knowledge, Customer satisfaction, Motivation of the personnel, Customer loyalty, Employees’ attitude, Organizational structure, Staff’s experience, Organizational learning, Marketing capability, Databases, Management system, Use of knowledge, Strategically values, Operation process, Information system, Corporate culture, Brand value, Mission-vision, Relationship with suppliers and competitors, Size of organization, Innovation culture, Relationship with other organization, Market intensity, Company lifecycle, Customer appropriateness, Innovation mechanism and Innovation achievements. based on integration (POSET) method is most important factors of organization entrepreneurship that helps to improve company performance improvement in order of importance include: structural factors, underlying factors, behavioral factors and also, the most important factors of structural factors, underlying factors, behavioral factors regarding to company performance improvement in order of importance Include: Entrepreneur organization structure, Entrepreneur organization strategy. Reward system, Political/ governmental factors, Decision making/control, Infrastructure, Organizational culture, Management Support, Communications, Financial system , Availability to resource, Technology, Performance evaluation system, Uncertainty/ changes, Employee empowerment, Information system , Complexity, Research and development system , Risk Taking, Market, Employee's characteristics , Team spirit, Manager characteristics, Foresight , Self-Efficacy ,Creativity and innovation, Previous experience and Entrepreneur Organization leadership style

The three dimensions of intellectual capital theory can have an impact on the social responsibility of auditors. The current research has been conducted with the aim of studying the role of different aspects of the theory of intellectual capital in explaining the attitude of auditors towards fulfilling social responsibility. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit firms and audit organization in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. To collect data, standard questionnaires with a 5-level Likert scale were used. The analysis of the collected data as well as testing of hypotheses was done using the new generation of (SEM) by (PLS) method. The results showed that the average of the variables of intellectual capital and social responsibility was higher than the theoretical average, and in addition, human capital and communication capital have a positive and significant effect on social responsibility of auditors. Intellectual capital and its dimensions (human, structural and communicational) have a positive and significant effect in explaining the attitude of auditors towards fulfilling social responsibility in the auditing profession.Contribution: The results of this research, in addition to enriching the existing research literature, can be a novel turning point and a suitable start to draw attention to the growing development of intellectual capital dimensions in the auditing profession, which have received less attention so far and ultimately lead to an increase in the level of social responsibility of auditors.

The purpose of this research is to study the relation between factors causing conflict and solving them. To reach this purpose a research question was prepared which was based on two main and three questions. The statistical society under study consisted of the office employee of the Islamic Azad University of yazd. The sampling technique in this project was simple randonm. The statistical technique used in this research consisted of descriptive statistics processed over a meaningful level with P £. The results showed that based on the view of the society under consideration, there was no relation between the confliding factors and the ways to solve them. Also, based on the results of this study, it can be concluded that variables such as sex (male-female), the educational degree, and experience of the employee have a relation with the ways the conflict is solved. This paper consists of three parts. In the first part, the theoretical view and the research work about the conflict have been reviewed. In the second part the method of research has been discussed and in the last part the analysis of the date and conclusion is presented.

With the rise of the ‘innovative era’, knowledge has become the most valuable economic resource. Only knowledge provides the opportunity to improve the wealth of nations, the growth of organizations and the value of individuals. In 21st century knowledge and intangible assets (Intellectual capital) are known as most important competitive advantage of organizations, therefore this issue has created a new research and study area. Previous studies demonstrate that intellectual capital is positively and significantly associated with organizational performance. Because of the importance of this issue, in this research relationship between elements of intellectual capital (i.e. human capital, structural capital and relational capital) and its impact on organizational performance in National Iranian Gas Company (NIGC) has been investigated. To achieve this purpose, a questionnaire consisting of 67 items was designed for the elements of intellectual capital. Model development and hypothesis testing was conducted using Partial Least Squares (PLS) on a sample of 142 respondents from NIGC and affiliated companies. The analysis of data based on structural equation modeling revealed that there were relatively strong correlations among the elements of intellectual capital. Also structural capital is positively associated with organizational performance, but the relational capital has no impact on the organizational performance of NIGC.

One of the reasons for the failure of public policies is bureaucrats’ alienation from public policies. Alienation from policy is a psychological state that leads to the psychological dissociation of public policy enforcers from those policies. The purpose of this study was to examine the role of social capital in bureaucrats’ alienation from tax policies. The statistical population of the study was comprised of identification officers of the Qom Province Tax Affairs Administration. The required data was collected through a questionnaire distributed in 2020 among a sample (n=174) which was selected using simple random sampling. The hypotheses testing results were analyzed based on maximum likelihood test in structural equation modeling. The findings showed that social capital dimensions (namely structural, communicative, and cognitive) have a positive, significant relationship with bureaucrats’ alienation from tax policies. This means that the fulfilment of each of the three dimensions of social capital causes bureaucrats to feel less alienation from policies.