Calculating return rate on human capital using Hucametric approach is including competence, attachment (participation), and organizational opportunity .This study was done to calculate return rate on human capital using Hucametric approach. 420 people including managers, employees and experts involved in the activities of human resources, formed statistical society of this study, which 200 people selected randomly and according to Morgan table as sample. The questionnaire made by the researcher has been used to collect data, and its content validity was determined by selecting scientific components from valid literatures regarding to management and obtaining opinion of 10 experts in academy and industry, also, questionnaire validity was calculated 0.963% using Cronbach Alpha sufficient. The SPSS software (one sample t-test, Anova, LSD, Friedman and two sample t-tests) was used to analyze information , also, results indicates that return rate on human capital on competence, participation and opportunity aspects are 3.40,3.61 and 3.44 respectively and generally is 3.48 of 5.
Abasi, I & Aman G. S (2010) study the effects of components performance of intellectual capital on financial performance of companies in Tehran stock exchange. Review of accounting and auditing.no.60,pp57-74
Alem T, Iman R F, Ali H B, (2009), intellectual capital(measurement, management), edition Training Centre and Industrial Research of Iran.publish1..
Arizi, H. R. (2005), Proposed of Industrial Development and Renovation Organization of Iran.
Bontis, N. (1996). There is a price on your head : managing intellectual capital strategically”. Business Quarterly summer,pp.41-47.
Bontis, N. (1998). “ intellectual capital: an exploratory study that develops measures and models “. Management decision. Vol.36,no.2,pp.63-76.
Bontis, N. (2001). “Assessing knowledge assets: a review of the models used to measure intellectual capital “, international journal of management reviews, vol.3, no. 1 , pp .41-60.
Bozbura, F. Tunc .( 2004) .” “measurement and application of intellectual capital in turkey”, the learning organization , vol.11, no.4/5, pp. 357-367
Brooking, A. (1996). Intellectual capital, “international Thompson business press, London.
Chen, Jin; zhaohui zhu and hong yuan xie. 2004. “ measuring intellectual capital : a new model and empirical study”. Journal of intellectual capital , vol .5, no . 1, pp. 195-212
DMSTI (2003), intellectual capital statement . the new guideline, Copenhagen, Denmark, Danish ministry of science , technology and innovation.
Edvinsson, L . and M .S . Malone . 1997 .” developing a model of managing intellectual capital “, european management journal, vol. 4, no. 3 , pp. 356-364.
Edvinsson L .(1997) , Developing intellectual capital at Skandia , long range planning , vol.30, no. 3, pp. 366-73.
Edvinsson L ., (2002), corporate longitude , prentice hall .
Ghorbani, Mohammad Javad,Behnam Shahaei,Sajad Mousavi and Ali Asghar Anvari
Industrial management organization, report on evaluation association of the executive managers at Mabna Turbine Company.2003
Jafari, Mostafa. Jalal Rezaei Nour, Reza Hasnavi(2006) Review of models for measuring intellectual capital management , a holistic approach ,Fourth International management Conference
Kamath,G.B.(2008). Intellectual capital and corporate performance in indian pharmaceutical industry . journal of intellectual capital. 9(4).684-704.
Kiong ting , I.W.,and H.H.lean . (2009). Intellectual capital performance of financial institutions in malaysia. Journal of intellectual capital .10(4).588-599.
Lev , B. (1999), Seeing is believing – a better approach to estimating knowledge capital , CFO magazine ,
Lev, B.(2001), intangibles :management, measurement , and reporting , the brookings institution, Washington, DC.
Maditinos, D.,C.chatzoudes,C.Tsairidis, and G THERIOU.(2010).The impact of intellectual capital on firms’ market value and financial performance .MIBES.433-447
MERITUM (2001) , measuring intangibles to understand and improve innovation management , final report MERITUM project , Madrid: MERITUM.
Mohavei Saeid,(2011), new approaches of analyzing performance of human capital. Asman Negar.
Namazi Mohammad & Shahla Ibrahim (2009) study effect of intellectual capital on current and future financial performance of accepted companies in Tehran Stock Exchange. Accounting Research.no.4,pp1-22.
Pablos ,patricia Ordonez de. 2004.”measuring and reporting structural capital”, journal of intellectual capital,vol.5,No.4,pp.629-647.
Riahi-belkaoui, A.(2003). Intellectual capital and firm performance of US multinational firms a study of resource based and stakeholder views. Journal of intellectual capital .4(2)215-226
Rodov , I.and Leliaert ,P .(2002) , FiMIAM: financial method of intangible asset measurement , journal of intellectual capital , vol.3. NO. 2, pp.323-336
Roos, G. and J . Roos. 1997.” Measuring your company’s intellectual performance”. Long range planning, vol.30, no. 3 , pp. 413-426.
Rostami(2010), effect of intellectual capital on the financial performance in the Pharmaceutical industry in Iran. View of Business Administration.no.10.pp27-40
Setayesh, Mohammad Hussein & Mustafa kazem nejad (2009), the effect of intellectual capital on the performance of listed companies in Tehran Stock Exchange, Advances in
Stewart, T.A,(1997). Intellectual capital : the new wealth of organizations , new york: doubleday.
Tan, H.P.,D.plowman ,and p.hancock (2007). Intellectual capital and financial returns of companies . journal of intellectual capital. 8(1).76-95
Wagner, k; hauss I ; Saikkonen,L ; Koistinen;T and polterauer, A.(2004) measurement system for the evaluation of intellectual capital.
Zahedi,sayed Mohammad & Fereshte Lotfi Zadeh,(2008), dimensions and measuring models of human capital, Journal of Management Studies.no.55.pp.45-40 Accounting.no1.no57/3.pp69-94
Zou, x and T-C Huan (2011). A study of the intellectual capital’s impact on listed banks’ performance in china. African journal of business management .5(12),pp.5001-5009
Mousavi, Z., & Soltani, I. (2014). Providing a Qualitative Model to Determine return rate on Human Capital using Hucametric Approach in Mobarakeh Steel Company. International Journal of Academic Research in Business and Social Sciences, 4(1). 150-166.
Copyright: © 2014 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
