مدخل...
21
ũ . ƞƬƄƫř - Ʃƺů ƾƫƹŵ ƼƤŤƬƯ : ŠŨƿŶŰƫř šŚƿŵŚƈŤƣLJř ƾƟ ŠǀŝźƘƫř ƩŚưƗǃř šŚưƔƴƯ ƾƟ ƽźƨƠƫř ƩŚưƫř ŽŏŹ - ƾƯƺƿ : 13 ƹ 14 źŞưƀƿŵ 2011 1 ƏƀřƄƆƃŒ Ƒż ŗƂŧœŬƆƄƃ ŗƆťƀƆ ŗſŧƍ ƑƃƍťƃŒ ũƆœŤƃŒ ŗŶƆœŞŕ ŻƄŬƃŒ ¾ƍš : ŗśƒťšƃŒ ŘœƒťœŮřſƙŒ ¾Ų Ƒż ŗƒŕŧŶƃŒ ¾œƆŵƕŒ ŘœƆŲƈƆ Ƒż ƐŧƂŽƃŒ ¾œƆƃŒ ũŊŧ ŗƂŧřŬƆ ŗƄŤŒťƆ) ŗƂŧœŬƆƃŒ ŖŧœƆřŪŒ řƔƅŕƈ řƔũ੶ ƇƏƆŷ : ŭŮŤřƃŒ ŪƔŪŸƅŔ ŧŗŷ Ɖŗ ƉŕƔſŬ : ŔƀƄƃŒƍ ƅŪƙŒ-1 ŧŷŕŬƈ ŨŕśŬŌ :ŗŽƒŲƍƃŒ -řƔŧŕŰśƁŔ ƇƏƆŷ – řƔƅŕƈ ũƔśŬŠŕƈ : ŗºººŕřŧƃŒ ũœŔŪŠƅŔ – ũŕŮŗ řŸƈ੠- :ŗŪŪŌƆƃŒ ŻřœƌƃŒ : 0790432516 / ťƒŧŕƃŒ ƑƈƍŧřƂƃƗŒ : [email protected] / ũƂœŽƃŒ : 049812780 2 - Œ ŔƀƄƃŒƍ ƅŪƙ : ŭƏŦŗ řţƔŧƈ ŭŮŤřƃŒ : ƇƏƆŷ ũƔƔŬś ŗºººŕřŧƃŒ : ũƔśŬŠŕƈ ¿ŕƈŷŌ ŘũŔŧŏ ŗŽƒŲƍƃŒ : ŧŷŕŬƈ ŘŨŕśŬŌ Ř ũœŔŪŠƅŔ – řŬŗś řŸƈ੠- :ŗŪŪŌƆƃŒ ŻřœƌƃŒ : 0776374192 / ťƒŧŕƃŒ ƑƈƍŧřƂƃƗŒ : [email protected] ŗƂŧœŬƆƃŒ ŧƍšƆ : ũƏţƈƅŔ ƅŔ ũŮŕŸ ) 10 ( : řƈƔŧśŬƈ řƔŬžŕƊś ŘŪƔƈ ƀƔƂţśƅ ¿ŦŧƈƄ ƒũƄſƅŔ ¿ŕƈƅŔ ūŌũ řƔžũŰƈƅŔ ŚŕŬŬŎƈƆƅ řƔŬžŕƊśƅŔ ŘŪƔƈƅŔ ƀƔƂţśƅ ¿Ŧŧƈ :ƒũƄſƅŔ ¿ŕƈƅŔ ūŌũ ŗƄŤŒťƆƃŒ ƇŒƍƈŵ řžũŸƈƅŔ ŧŕŰśƁŔ ¿Ŵ Ɠž ŭŤƄƆ : ųƍŰƍƆ ŧŕřŶƒ ƐŧƂŽƃŒ ¾œƆƃŒ ũŊŧ ťšŊ ƍƆ ƒŰŒ Ŵ ŗƒťœŮřſƙŒ ŧőŒƍťƃŒ ƇƆ ťƒťŶƃŒ Ɗŕ ƅřƌř ƐŦƃŒ ŗŵœŪƃŒ ƍƋƍ Śƒťš ĹœƒŕŪƈ ƃŒ Ƒż ŧƂŽ ƐŧŒťƗŒ ƑŕŪœšƆƃŒƍ Ɗŕ ƅœƆřƋƙŒ Ŋťŕ Śƒš ŭœŤ ¾ƂŬŕƍ ŘœƈƒŶŪřƃŒ Ŗŧřż Ƒż ż ŧƆřŪƆƃŒ ťƒŒŨřƄƃ ŒŧŲƈ Ƒż ¾œƆŵƕŒ ŘœƆŲƈƆ ƉťƌŬř ŘšŕŮŊ œƆƍ ƇƆ ŗƒŪżœƈř ŖťƒťŬ Ƒż ťƒťŶƃŒ ŘŮŧš ƑƃœšƃŒ ŘſƍƃŒ ƇƆ ŧƒśƂƍ ŗƒƃƍťƃŒ ŘœƆŲƈƆƃŒ ƇƆ ŕ ƇƒƆřƌƆƃŒ ¾ƍœƈř Ɔ ťƒŒŨř Ƒż ƅƌŪř ŗƒƃʼnƂ ƐŧƂŽƃŒ ¾œƆƃŒ ũŊŧ ¾Ťť ƏƄŵ œƌƃ ŗƒŪżœƈř ŖŨƒƆ žƄŤ ¾ƚŤ ƇƆ ŘœƆŲƈƆƃŒ ƉŦƋ ŗƒŪżœƈř ŗƒƆſŧƃŒ ŗŞƍƆƃŒ ¾Ų Ƒż ŗŮœŤ ŗƒżŧŮƆƃŒ ŘœŪŪŌƆƃŒ ƁƄř ŧŒŧŹ ŗżŧŶƆƃŒ ťœŮřſŒ ŘœƆŒťŤřŪŒƍ . ř ƊƒƄŵƍ Żťƌ Əƃō ŗƒśšŕƃŒ ŗſŧƍƃŒ ƉŦƋ ƁƃŦ ƏƄŵ ŇƍŰƃŒ Ňœƀƃō ŧƍťƃŒ ƐŦƃŒ ƒ ƊŕŶƄ ƐŧƂŽƃŒ ¾œƆƃŒ ũŊŧ ¾ŤťƆ ƅŲƈ ƊƒŞƍř Ƒż ŖŧŒťƗŒ Ƒż œŪŪŌƆƃŒ Ř ŗƒżŧŮƆƃŒ ťƒŞƃŒ ŇŒťƕŒ ƍšƈ œƌƄƒŶŽřƍ ŗżŧŶƆƃŒ ťœŮřſŒ ¾Ų Ƒż ŗƒŪżœƈř ŖŨƒƆ œƌŕœŪƂōƍ . Abstract : The subject of intellectual capital is one of the topics you are interested in by many economic circles, which is relatively new in administrative and accounting thought, where they began interest in him in particular in the nineties, where the view of the continuing increase in business organizations those are seen in the highly competitive at current time. Many international organizations and interested researchers made sure in treating intellectual capital entrance as a mechanism contributing in competitiveness increasing of these organizations by creating a competitive advantage, such as those banking institutions especially in light of digital wave and knowledge economy uses. Therefore, this paper aims to shed light on the role played by intellectual capital entrance to guide management systems of banking institutions and activate some good performance and give them a competitive advantage in knowledge economy. ŘœƆƄƂƃŒ šœřŽƆƃŒ ŗƒ : ƐŧƂŽƃŒ ¾œƆƃŒ ũŊŧ ŗƒŪżœƈřƃŒ ŖŨƒƆƃŒ ŗżŧŶƆƃŒ ťœŮřſŒ ŻŧœŮƆƃŒ ¾œƆŵƕŒ ŘœƆŲƈƆ .
-
Upload
fatehfateh -
Category
Education
-
view
217 -
download
0
description
Transcript of مدخل...
.- :-:13142011
1
:)
: : -1
: - – :
– - :
:0790432516/:[email protected]/ :049812780
2-: :
: :
– - :
:0776374192/:[email protected]
:)10(:
:
:
.
.
Abstract : The subject of intellectual capital is oneof the topics you are interested in by many economiccircles, which is relatively new in administrative andaccounting thought, where they began interest in him inparticular in the nineties, where the view of thecontinuing increase in business organizations those areseen in the highly competitive at current time. Manyinternational organizations and interested researchersmade sure in treating intellectual capital entrance as amechanism contributing in competitiveness increasingof these organizations by creating a competitiveadvantage, such as those banking institutions especiallyin light of digital wave and knowledge economy uses.
Therefore, this paper aims to shed light on the roleplayed by intellectual capital entrance to guidemanagement systems of banking institutions andactivate some good performance and give them acompetitive advantage in knowledge economy.
:.
.- :-:13142011
2
:
:. .
)) ((
:
.
.
.
.
:
"
"
.- :-:13142011
3
:
.
:
♦ .
♦.
♦
.
♦
.
:
.
:
.
:
:
: :.
: :
:
:
.- :-:13142011
4
.
: ::
1.1.:
...
)Knowledge-
based Economy(.
)(.
)Intellectuel
Capital (IC)(1
)
(
.
.
:2
- :
.
.
- :
.- :-:13142011
5
.
-
.)Relationship Capital(
.
:
-)Theodore Schultz( :
.3
-)Leif Edvinsson :(
:
:
.4
-)Awad & Gaziri :(
.5
:6
)
(
.
:7
-.
-.
-.
-.
-.
-.
-.
.- :-:13142011
6
2.1 . :
:
.
.
95
.8
3.1 .:
)Xera (:9
:
)-----
-----
.(
.- :-:13142011
7
:
)-----
---.(
:
)-----
--
------
----
----
-.(
.
.
.
: :
1.2.:
"
."
1.1.2 .
.
.
.- :-:13142011
8
"
"
" "
."10
)Smith&Begg("Information Economy "
.
"E-Product"
.11
.
2.1.2 .:
:12
-
.
-
.
-
.
-
.13
:14
-
.
.- :-:13142011
9
-
.
3.1.2 .:
1.3.1.2 .:
.
:15
_.
_.
_.
_.
_.
_
.
:16
_
.- :-:13142011
10
.
_
.
.
2.3.1.2 .:
.
.17:
.- :-:13142011
11
)01 :(
:
2008195.
.
2.2 .:18
.
.
.- :-:13142011
12
.
.
--
.
.
.
"
."
.
25
.
.
....
.- :-:13142011
13
.
.
.
.
)
(
.
.
:
.- :-:13142011
14
.
1.3 .:
.
)Ricardo(
.♦
"
."
":
"19
:20
-
-
-.
2.3 .:
.
:21
1.2.3 .:
.- :-:13142011
15
. .
:
-.
-
.
-.
-.
-.
2.2.3.:22
" " .
:
-)
.(
-.
-.
-.
3.2.3 . :
:
-.
-.
-.
-.
.- :-:13142011
16
4.2.3.:
.
.
5.2.3 .:
...
.
.
:
-.
-.
- .
.
:
.
:
1.3.:
.- :-:13142011
17
.
:23
-
.
-
.
-
.
-
.
2.3 .:
)Stewart(
.)Pfeiffer(
.24
)gwan(
)youndt(
.- :-:13142011
18
.25
)Miller(
.26
3.3 .:
"
.
:27
-.
-.
-
.
-
.
.
-
.
.- :-:13142011
19
:
-
-
-
-)...(.
:
.
.
:
-
.
-
.
-
.
-.
.- :-:13142011
20
-
.
-) (
. :
1 Brooking, A, 1997-Intellectual Capital London, International Thomson Business Press,6-12 pages.2Edvinsson, L, and Malone, M.S.,1997- Intellectual Capital, New York, HarperBusiness,3pages
32009167.4168.5169.6171.7- :
22/10/201022:42 :http://www.hrdiscussion.com/hr7597.html8 ,,2010
:http://kenanaonline.com/users/ahmedkordy/topics/67675/posts/1893869Xera, I, A., 2001- A Framework to Audit Intellectual capital, Journal of KnowledgeManagement Practice, August, pp1-8.
10200725.112008186-187.1235.13 20015.14200718 17.1528.1629 24 23.17195 194.18
04 -05200713 14 15.♦
. .:
-200661 .19199837.20200217.212009137.
.- :-:13142011
21
22 Y.Choumpeter : Théorie du développement économique, Edition progrès, Moscou, 1982.23
04-0520071224
:2006-200763.25282001
161.26
0809200502.2713-14) .(
