1. Abdul Qayum, Walid Saleh Al-Daqouni. 2010. Evaluating the Measurement Methods and Accounting Disclosure of Intangible Assets in the Sudanese Commercial Establishments. Unpublished Master's thesis. Sudan University of Science and Technology. Sudan.
2. Al-Ajami, Nasser. 2010. Building a Proposed Model to Measure the Impact of Intellectual Capital on the Efficiency of the Performance of the Faculties of the Public Authority for Applied Education and Training in the State of Kuwait. Unpublished Master's thesis. Middle East University, Amman: Jordan.