Understanding and evaluating of intellectual capital

In this article we start by message of H. Owen 'For today to work same job means to learn'. Different types of learning corresponded with difference knowledge aspects and level of developing consciousness at respective time perspective. We analyze same aspects of knowledge in their complexity framework along a continuum of complexity like state of wisdom, like process like object and like resource and power according to concept of intellectual capital (IC), which is a "knowledge that can be applied to yield value. Analyzing some measuring models of intellectual capital we discovered that change going on from focus of realization values. to focus creation values before financial transactions.