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Academic ABCDC A7BCD 4ABC 010 64493504 lbfan ABCD E F G 2006 4 Academic 0123 0123 Market Capitalization Methods 0 Return on Assets Methods 01 Scorecard Methods 0 1 01 0123 012 0 12 0 12 012 34 Bontis 2004 01 0123 20 Pulic 2000 value added intellectual coefficient VAIC 01 VAIC 0 Pulic 1998 VAIC 1993 1995 24 Pulic 1998 0 Pulic 1998 1 2 3 VAIC 4 Pulic 1998 1996 Sahrawat 2001 0 012 Zahn 2004 2000 2002 300 9 0 0VAIC Goh 2005 VAIC 16 2001 2003 VAIC 01 Kamath 2007 VAIC 2000 2004 Ante Pulic and Manfred Bornemann Physical and Intellectual Capital of Austrian Banks http www measuring ip at 3 VAIC SCE VA f HC VA f CE Kamath 2007 0 0123 0123 01 0 123 0123 VAIC Kamath 2007 01 VAIC 102 Mavridis 2005 17 Mavridis and Kyrmizoglou 2005 141 Mavridis 2004 VAIC 0 0 1234 0 International Business Efficiency Consulting 2002 VAIC 01 23 Bornemann 1999 Williams 2001 012 Williams 2001 Firer 2003 012 3 0123 012 Chen 2005 VAIC Tan 2007 150 0123 Ho 2003 Williams 2001 Williams 2004 Paula Kujansivu 2007 0123 4 2001 2003 20000 11 0 12 0 Magdi El Bannany 2008 1999 2005 Magdi 2008 012 3 Magdi 6 VAIC VAIC VAIC VAIC Intellectual Capital Efficiency ICE 01 0 VAIC Academic capital employed CE VAIC value added VA VA OP EC D A OP EC D A 0 1 0 123 0 1 01 0123 HC SC SC VA HC 0 VA 012 0 12 0VA SC 01 0 HCE VA HC Pulic 1998 0 HCE SCE SC VA CEE VA CE 0 CEE 01 012 0 CEE ICE HCE SCE VAIC ICE CEE Nazari 2007 Pulic 0 Customer Capital Efficiency CCE Innovation Capital Efficiency InCE Process Capital Efficiency PCE VAIC 01 VAIC 01 VAIC VAIC 012 012 VAIC VAIC 01 Pulic A Basic information on VAIC available at www vaic 012 ROA VAIC VAIC Andriessen 2004 VAIC VAIC 0 123 VAIC 01 VAIC 01 2 012 0123 0 0 0123 VAIC 0123 012 3 10 WTO 2006 2007 1 1 VAIC 012 1 1 4375 00 2 12975 00 3 66812 12 4 3133 33 852124 71 1 162007 2 222007 2 012 01 23 012 01 01 2 2006 2007 VAIC 0 1 012 Seleim 2007 01 0 012 21 24 71 4 3 Academic 3 VAIC 2006 2007 HCE 3 303 31 3 203 61 4 394 68 53 6441 581 3 593 6321 SCE 0 700 70 0 690 72 0 770 79 0 980 981 0 720 7221 CEE 0 270 33 0 390 37 0 360 26 0 260 131 0 290 3021 VAIC 4 264 34 4 284 72 5 525 72 54 8842 691 4 604 6621 9 8 1 01 2 5 012 3 01 2 0123 VAIC 2006 2007 0123 0 12 2006 2007 01 2007 012 2006 2 38 2007 1 1 0123 012 VAIC 0123 4 VAIC VAIC 5 4 VAIC 5 3 VAIC 4 VAIC 2 012 012 0 VAIC 012 0123 01234 012 01 012 012 01 VAIC 01 2 0 Academic 1 Andriessen D Making Sense of Intellectual Capital De signing a Method for the Valuation of Intangibles M Burlington Elsevier Butterworth Heinemann MA 2004 2 Ashton R H Intellectual Capital and Value Creation A Review J Journal of Accounting Literature 2005 Gainesville Vol 24 53 82 3 Bontis N National Intellectual Capital Index A United Nations Initiative for the Arab Region J Journal of Intellec tual Capital 2004 Vol 5 No 1 13 39 4 Bornemann M Potential of Value Systems According to the VAIC Method J International of Journal of Technology Management 1999 Vol 18 No 5 8 463 75 5 Chen M C Cheng S J and Hwang Y An Empirical Investigation of the 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