“…IC makes organizations capable of continuous adaptation in changing conditions that ultimately lead to competitive value and profit. This capital clearly shows its value in the health market and is vital for organizations [25,26,29,30,33,34] Human capital This is a combination of capabilities [25,31], information [35], knowledge [25,30,36,37], experiences [25,30,34,37], skills [30,36,37] (including technical-professional [26,36,37] interpersonal [36], managerial, team thinking and problem-solving [36] and also, humanity [21,38,39], attitudes [30], desires [31,[38][39][40][41] and initiatives in human resources for thinking and solving problems). Although this asset is not owned by the organization, in the hours that it is available to the organization, it can be activated and used [25,30,36].…”