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The Impact of Intellectual Capital on the Performance of Tourist Offices in Jordan 2013

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The Impact of Intellectual Capital on the Performance

of Tourist Offices in Jordan

Prepared by:

Abdel-Rahman Khalid Radi

Supervised by:

Abdel-Aziz Ahmad Sharabati

Abstract

This study aimed to measure and analyze the intellectual capital

dimensions (Human Capital, Structural Capital, Relational Capital) at the

Performance of tourist offices from the managers point of view in tourist

offices in jordan.

To achieve the objectives of this study there was aquestionner

designed and developed, composed of (55) paragraph, and between about

(490) managers in these offices; (205) of them has been reached during the

period from january to march 2013. Then the statistical package for social

science (SPSS v.20) was used to find the values means, standard deviation

and anlyze simple regression, multiple regression and stepwise regression.

The study found severt results, the most import one is that the level of

the intellectual capital in tourist offices which has coverd by this study was

moderate, and its ingredients was varied in the level its also arranged as

follows: Relational Capital, followed by Human Capita, and finally the

Structural Capital. The study exposed that there is an effect for the

intellectual capital on the performance of tourist offices in jordan at the

level of (0.05 ≥ α), its also exposed that the biggest effect is at relational

capital then human capital, finally structural capital.

The study has point to the existance of astrong relationship between

the components of the three intellectual capital , so this means the increase

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of any components leads to increase in the rest of the components of

intellectual capital which will be back on the increase and improve the

performance.

Based on the finding of the study, this study recommend the tourist

offices in jordan to pay attention to the management and investement

components of intellectual capital (Human Capital, Structural Capital,

Relational Capital) because the intellectual capital has the ability to

improve and increase the performance of organization.

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.�����!��. � 8#�)Tsan and Chang, 2003: 3( .�!�!�� �� �� ��� ��� "�%�7�� ���� C�#

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&� �% "*��� #�)29: 2010(C�# � ��( �.L��� �%�<� ��L� � # �� "�%�7�� ����

.F� #���! %!! ,#%+�� ���� C�# ����% D���� �-< ;�!! "!�� ��L��� � A��

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"�� :�� ���� C�# :�:�! ��( �5� �-<�)����"!�1(. "��7�� 8����)24: 2011( C�# � ��(

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'���)Sharabati et. al, 2010: 29("��!�� ����� ��� "�%�7�� ���� C�# : �0� ���

��L��� / ���� !� ���5!� �����!�� %�� .L��� � 1 ;�� �<� .��L�!�� .�#���

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3. ���.J$ �� ���)Relational Capital(:

#�&�)Bontis, 2001: 282( ��1���� �!! "!�� .�#��� ��3 "!�1���� ���� C�# ��(

���� .F� �� / .! �0��.�*#. ���5! )�� � Xera )2001 ( ����%�� 6�5�� ,#%+�� ���� C�#�

"*#���� ���� C�# � [#� ��^� .�*#����� .���� ��)"!�1���� ( / ��1����� ��+���!�� �!�

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�=���� ��#� �.�1���� .����� �������!��� ��#0!���� �� #���� �=�%#&��� �=����

� �/�:�!�� ����1�:�!�� ���!� � �% .� �%8#�� )Burud and Tumolo,2004: 55( C�#

�# 5�� � 6��� ��#�b� 2� !#U� ��� ����� �# 1 ��3 "!�1���� ����"� ����� "� .% &

U��!U�� � #���� '���!� ���*!��� ��� # %� .�#� �� �*( �*�( �0 � ���1�����

� ��� ���!�� A� �(�.L��� ?#��. #�&� 1�)Rothbery and Erickson, 2005: 5( ��(

��� �# 5�� ����#� ( .�*#�� ��7*� ��L���� �7� � ������ .L���� F� :�� � ��1����

[#��.

[�# 1�) Chen, 2004: 205( "!�1���� ���� C�# � )"�� :�� ( ���� C�# ����

.�1�� .�1 �#�� ��( ,#%+�� �%!�� "�L�! =� �� : .�5���!�� ��# 5��.������ .��0%�

�����.���>� �<��#� F� :�� =U� ��( . #�&� 1� Wu)2005 ( "!�1���� ���� C�# �

� �%!�=�:*�� .�#�#!�� �*� �7 L�+!�U�� ��7FU�� F� :�� ��# ���!! "!��

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� !��7� �������� #�%��� � . ��)Gannon et. al, 2008: 9( "!�1���� ���� C�# � [#��

"!�� ��1���� ��( .���>� �.L��� �7�5! "!�� .�*�!�#!�>� ��+���!�� �%!� � .L��

�F� : �72 #!�7� #�� �7.

'���)Sharabati et.al, 2010: 29("�� � "!�1���� ���� C�# ��7+ : .�#��� ���

#03!� ��� ;�- ��( .���>� �@�*��� ,#�#�� �7 ��� ���� �.�*#���� ��1���� �!! "!��

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�0� ��� ��� �+�#�! %� "!�1���� ���� C�#� .5 ���� ��<�+�� E�#�!�� ���

�������� =�+����� � �:��� F� :�� �0 .�*#���� 8�#2�� / .L��� .1�� ��� .�#���

�#�b� a����� ,�-�.

)2N5 :(% ���.���� �� ��� 3���:

%� ���� � A�� �.0� ��� ��L��� /�* "� �#� % .�<� ,#%+�� ���� C�# �0�

�0 � ����1 .5�#2� �!���% � �! "� %! .�%&�� %�� �.L��� � � � .�����! ���: ��5�!

�� �0 .��� #�B =��&� �!� ��� �!#� (#�� "�L�!�� �%�7��� �������� �.�#& ��

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#�&� ��0�� �� � ����)Green, 1998: 337( .��B "� .7 ,#%+�� ���� C�# �#� ( � ��(

& �� .���� .�#%+�� �� �*��� �L� � e. ������G!�� ��+! U .�#� "� 3*�! � #��2!��� #

.��5�� ��( ����� #�0% .% %�Hunter et. al. (2005) ��� C�# C��1 E#G�� �

��� ;�-� �.L��� =� � ��L�! �< ,#%+�� ���� : ���! "� .���G&!�� ������� =� � � ��:

���� .� !�� ��L�!� �8���%!�� �13 �� �#�>����>� �F� :��� � #��� / ��1. ���5!�� ��(

��#5��� �<���� � 1 ���� C�# .+�%! .

.���� �#�� ,#%+�� ���� C�# �#� > .����� i � )�!%��� �0�� �� � ��� � 1 1�

i � �� 9-< �)���#� 44 :2003:(

1. C�# ����� #�%�� �%>� # 1 � �+!�U� .�1> .L��� a���� ,#%+�� ����

���2�� [ �� ���� �7�:7*� �7�F� :� �7� �!� / .� ��� ��1����.

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2. �#� :�:�!� �.���� ����� .% & =�� "� ���! "!�� .�#�#��� #���� #���!

������ 8#��� ������ ��#�7 � ��:� ���!�� [#�� ��%&� .��� ���� .

3. G�� �� � � �=�&� � @#2 ������ @����� �,#%+�� ���� C�# �#� ( "� .

.� �� #�%��� ��#! "!�� .�#� >� .�#��� ��� �# � �� @�# A � .�#+�� .��!(� #�%��

�#�����.

4. )����� �%&�� � 6��� �7��( �*�� ,-�� /1��� ��( ������� ��*�!.

5. ���� C�# .�%�< ��!( �#�#� =�+% ��L� ��� ������� :� ;�-� �,#%+��

.�#�#� �! "!�� E�#Bj� �7� �!��� .*���� �� �7��( D�*#�� �7�� A�� .

;�-� 6�:�!� 6��� ( #0%� �%! � ��( �7� �% ���!� ��7�� ��� ��L��� C���!! �6�#����

.����+ �7!#� (� .�#��� ���! ��� )�"��7��28: 2011 .(

��� �%�� #� % � ��1 ���� C�# �#� (� C��5� �U����� � ��� �0�� ���

�%& �!#� ( �*� ,#%+�� ���� C�# C��1 ��� �# �1 ?-�� =�� � .���� ��� ,#%+��

.��# �� 9-< E#�!�! 8��� ���L��� @� #�� ��L�!� .�����!�� ��:��� #��2! ��( , \�

"�� � �<:# � � ��#���� �0�� �� � ��� �<#��2! ��1 "!�� ?-���� .��*:

1. :,% 0)Brooking, 1996:(

"<� ��F� / #� ��( .%#&�� .�#� ���� ���5! �!� ?-���� �-< )�� � :

����� �.�#%+�� .�%��� ���� �.�!�!�� .�� �� ���� ��+L��� ��� �:%!#�� �����

� ����)� :��.(

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4.� ��")1-2 :( :,% 0Brooking

Source: Brookimg, A.(1996). Intellectual Capital, core Assets for the Third

Millennium Enterprise, London: International Thomson Business Press.P.38

2. :,% 0)Daniel, 1997:(

#�&�Daniel) 1997 (� ��( �*-�� "�"< ,#%+�� ���� C�# �#� > ���2� C:

1. #0� �� � ����� "� .�#��� #� #�23! ��� ;�-� .�*�!�#!�>� = ��

��*!��� #��2! "� .�#%+�� ��#�0!�U�.

2. .�����!�� .F� �� .�#� ,� �.�#%� �� �*� �7� � �� ������� ���*�!�#!�� ���5!

#%+�� ���� C�# ,�!�! "!��,.

3. d ��! �� ��(� d� �!�! �-�� d;�! �-�� �.�#%+�� �� �*��� '�� 8� a!�

4. d�7!�1 ��L�!� ?�!�! �-�� ��7+�%� .�#%+�� �� �*��� ���5!

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5. �7!�1 )�� .�#%+�� �� �*��� 8���!� .����� #�#%!� .�#��� 8� /�*!

�7!�<��.

3. :,% 0)Stewart, 1997:(

� ���� C�# �%!�.���!�� ����%�� �#���!� ?-�� )�� ,#%+�:

=���� �� C�# �"�%�7�� ���� C�# �,#& �� ���� C�#.

4.� ��")2N2 :( :,% 0Stewart

Source: Stewart, T.(1997). Intellectual Capital: the new wealth of organization,

4. :,% 0)Seviby, 1997:(

C�# ��1 ?-���� �-<����* .0�0 ��( ,#%+�� ���� : ������ ��#� *) ��=�+%��

�7!����!��� .�#��� ��* "� ������ �%!!� .�#& ��( "��� �� �%��� �) �������

D�#!�U� ��=�# � #!�� %�� .L��� .�#� >� ( "*#���� �%���)F� :��� =���� / ��1���� (

% C��5� ��#&\ A�0 ���7� � :#�#5!�U�� �=�+%��� � � *!��� ����.

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4.� ��")2N3 :( :,% 0Sveiby

Source: Sveiby (1997): The “invisible” Balance Sheet, 8 September 1997, Dec 1998, Oct

com and .Sveiby.www: Available at). line-on(2001 /com.sveibytoolkit.wwwJuly : Cited on.

14, 2006.

5. :,% 0)Skandia, 1997:(

��( ,#%+�� ���� C�# ?-���� �-< 8�� : ��5��� "�%�7�� ���� C�#� ,#& �� ���� C�#

��( "�%�7�� ���� C�# :��( "�L�!�� ���� C�# ��5��� �"�� : �� C�#� "�L�! �� C�# :

C�#"!���� �� C�#� ,#�%! � ��.

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4.� ��")2N4 :( :,% 0Skandia

Source: Amidon, D.M. (1999) Power of Innovation. Entovation International, Ltd. (Wilmington).

and, 1999Aug 22 : Last updated, htm.skandia/innovation/com.entovation.www://http: Available at

se.skandia.www://http.2007, 03August : Cited on.

6. :,% 0)Edvinsson and Malone, 1997:(

"��!��% ,#%+�� ���� C�# ?-���� �-< ��5�:

1. ����* �%& ��� �� , #� �%& �#��� �%�!� � �<� ,#& �� ���� C�#.

2. !�! "!��� ��L��� ����% ��=�# � ����� �� ���1 �%!!� �#��� � .�5!� #

D�#!�U�.

3. .�*#���� 8�#2�� / .%#&�� � .1���� � !� ����� ����%.

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31

4.� ��")2N5 :( :,% 0Edvinsson and Malone

Source: Edvinsson, L.& Malone, M.(1997). Intellectual Capital: Realizing Your

Company’s True by finding Its Hidden brainpower. New York:Harper Business

London: Nicholas

7. :,% 0 )Leonard and Straus, 1999(:

1� '�� "���*���� ���#�� )45: 2010(8� <� "!b�% ?-���� �-< :

� I .L��� ��� .�#��� )�% ��#2 � .��7�� ��%&�� �� .�� �1 :�:�!

*# �)������ ���.

) I ������� .%#�&�� ��#!��� .��5 ��� )�G!��.

� I 25� C��� �.�#%+�� �� �*��� ��� ��L�!�� ����!��( #�0!�U� F���

.�#%+�� �� �*���.

A I �#� ^ a�! �%��< ��� .L��� ��L�! � ��(� .� ��5!�� .�#7�� �%��7�� � "��!��

���� .��# ,#%+�� �7����#..

? I .7�� =�7!�� .��*�� �� �0 .��� .�%& ��� �� �#� ��%!.

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8. :,% 0)Sullivan’s, 2001:(

�< ���F# �#��� ��( ,#%+�� ���� C�# ?-���� �-< ��5� : ,#& �� ���� C�#

�7!�# 1� �7!�# �� �7!�#�7� .L��� "+L� �%!��. M�# �� �%!�� .�#%+�� �����

���������!��� �F�0���� ���*7���� ����� �� ���1� ��� . �< .�#%+�� ����� #<�* � # !���

.�#%+�� .�%���.

4.� ��")2N6 :( :,% 0Sullivan

Source: Sullivan (2001). Profiting from Intellectual Capital: Extracting Value from

Innovation. Patrick Sullivan (ICM Group) Models, LLC, Intellectual Property Series,

August 8, 2001, P.4, New York. John Wiley and Sons.

9. :,% 0)Marr et al. 2003:(

�7F� � ���! ��( .L��� /� ! "!�� ���5��� C��� � ��� ?-���� �-< ��5�

"�� � ���5��� C��� 9-< � "*�!�#!�U�:

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� I �#�� #��! .��#���� .�#%+�� ����� .2 !#�� .������ �U��!��� .�5�� ��� �

.L��� "�.

) I ���� C�#� .������ )���*�� "� .�%���� �� �U��!�� '�� �%& � =� �� C��1

,#%+��.

� I .�#��� �#� ( �� �!�� ,#%+�� ���� C�#� .������ )���*�� .F&�!.

� ��2��� ^� ?-���� �-< )�� � #���� � �! "< .�#%+�� ����� �#� ( "� ����

�7� .:��� ��#�7��� ��# ���� 8#���� .L��� �7� "5!�! "!�� ,#%+�� ���� C�#� .������ .

"� ,#%+�� ���� C�# �7 ���� "!�� .�+�%�� ��� #��! ��%! "� �0!!� .���0�� ��2��� ��

8� <�� ��5�!.�*�!�#!�>����� .���� ��� �.=� !�� � .�1�!�� .���#!�U� ��1����

[#��� .��L�!�� #������ �<#�B� ,#%+�� ���� C�#� .��%�� #������ � . ��2����

.�1�!�� .�5�� ��� ��#�� ��� ��#��! /�� �0!!� .0��0��.���%(� =� j� ��#&\ /��

8� <�� �7� "� ���!!�>�.�*�!�#�75�5�! .���%(� � �&��� .

10. :,% 0) 2004 Limand Dallimore,:(

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11. :,% 0)Jacob and Hellstorm, 2005:(

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)� ( '������ 0/�:

N .��# Mazlan, 2005) (���� :"The Influence of Intellectual Capital

in the Performance of Telkom Malaysia".

.��# �� 9-< �� < ���%���! ��:��� .%#& =� � ��� ,#%+�� ���� C�# #�03! ���5! ��(

�#� (� .�#��� �#� ( .�<�� ,#%+�� ���� C�# [�!� ��� 8#�!�� ��( 6���� .��# �� �� <�

M7��� A�� �� � �!��� �.%#&�� =� � :�:�! "� �<#� � .�5!� ��#�G!% ,#%+�� ���� C�#

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� .� �*�� .1�� �*� ��( "F���>� ����!�� MF�!� ��� 1� ���:��� =���� "� .�:�

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>� "� 6����� .��1 .�#� ( � ��1 ������ �+L��� .� #� ��#�7� ��=�+% ��( .���( ������� �#�

.��+�� .�#� >� 8F�L��� "�.

I .��# )Wu, 2005 (���� :"The Integration between Balanced

Scorecard and Intellectual Capital".

���� C�# / :��!�� ���5!�� .1�2 ��%! .�+�% .&1�� ��( .��# �� 9-< �� < 1�

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��� C�# C��1� =�� ��� ��! � �7�%� :��!�� ���5!�� .1�2 � ��( .��# �� ����!�

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,#%+�� ���� C�# �#� (.

I .��# )Bong, 2005 (���� : "Intellectual Capital as Competitive

Advantage of Firms within a Socio-cultural Context: An India Case

Study".

.F� [ a���! ��( .��# �� 9-< �� <.���%(� ,#%+�� ���� C�# ��7+ �� 2!

������ � ��%#&�� .�����! �:�%��!*U�"��!1U� �� "� ��� U �"��50��� �"��!��

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# ��� �� ��� .���� D�21 "� ,#%+�� ���� C�# � .��# �� ���� 1� 6�# � # !�� ���*

��#�7�� 6���� )�2!! U "!�� [#��� �������� "� ;�- #�B �< ��� �.�����!�� �:���

�7F� � .���!�� .�#��� �� .�����.

N .��# )Gannon et al.,2008 (���� "Managing Intellectual Capital

for Sustained Competitive Advantage in the Irish Tourism Industry".

#���� ��%#&�� D�+!�� .��c @#& '�� �� #�2( #��2! ��( .��# �� 9-< �� <

�.� !��� .�����!�� �:��� ���!� ,#%+�� ���� C�# �!1��� "�L�!��� ,#& �� ���� C�#

<#�B #0%� @�*� .������ ��%#& E� C���! �-�� �< ���\� .��# �� 9-< ��#2� d�

d�7��� .L������ .�����!�� �7!:� :�:�!� ��%#&�� ��+! �-��.

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�0�� �� �!�U� [ 2 !# .� !��� .�����!�� �:��� # � 3 .��# �� ����� 1�

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+�� #���� �� .L��� .�����!�� �:��� �0! "!�� .�5�� #���� � �!� C��3% .�#%.

I .��# )Ngah and Ibrahim, 2009 (���� :"The Relationship of

Intellectual Capital Innovation and Organizational Performance: A

Preliminary Study in Malaysian SMEs".

�( .��# �� 9-< �� < 1 ������ ,#%+�� ���� C�# ����% � .1���� a���!� �� �

"� #�%! U�=� �� 9-< �# 1 ��� ;�-� ���:��� "� .2��!��� �#�G��� ��%#&�� "�L�!��

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( .��# �� 9-< ���� � 8�!�! "!��� .��#��� ����� ��%#&�� 9-< ��*��!�� � �! ��

��� .2��!��� �#�G��� ��%#&�� ���� ,-�� #�� �[# %�� ��%#&�� .��#��� ��*��!�U�

=�5 �� �7� �!� @� #�� ��5�!#�#!�U�� .� #�� ��%�� .!� .��# �� .��� ���%! 1� �

�%�������#� � � � ��� �#� ���-�+�! . )��! .�#%+�� ����� � ��( .��# �� ����!�

� � *�� ��*!���� /���� #�%! � ��� .2��!��� �#�G��� ��%#&�� �# 1 � ��: "� 6�#� % 6�#� .

I .��# )Maditinos and Tsairidis, 2009 (���� :"Intellectual Capital

and Business Performance: An Empirical Study For the Greek Listed

Companies".

C�# .��%��� ,#%+�� ���� C�# #���� � .1���� '�� ��( .��# �� 9-< �� <

��%#&�� "� ����� =� 3 �7!1��� #�%! U� �� C�#� "�%�7�� ���� C�#� ,#& �� ����

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#�%! U� �� C�#� .7* ,#& �� ���� C�#� "�%�7�� ���� C�# � �.��# �� ��#�G!

��1���� .��% ��� .*# � .*�!��� 9-< ���% 1� �[#�� .7*.�2� !#>� ���� C�# ����% �

��� =� � ��� 6�� �*�� C%��� � �,#%+����%#&�� 9-< "� ��.

N .��# )Sharabati, et al. 2010 ( ���� "The Effect of Intellectual

Capital on the Performance of Pharmaceutical Manufacturing

Organization in Jordan".

"� .�� �� .���� ��L� =� � ��� ,#%+�� ���� C�# #0� "�5! ��( .��# �� �� < 1�

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� 5!��� "� =� �� ���! �:�� ��5�! �*� ���#� �!#� ( #� �� %! .L���.

I .��# )Mitchell, 2010 (���� :"A model for Managing Intellectual

Capital to Generate Wealth".

.�\# !� ,#%+�� ���� C�# �#� > ?-�� #� !�� ��( .��# �� 9-< �� <

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I .��# )Zeghal & Maaloul, 2010 (���� :"Analyzing Value Added

as an Indicator of Intellectual Capital and its Consequences on Company

Performance" .

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I .��# )Hormiga, et. al., 2010 (���� :"The Role of Intellectual

Capital in the Success of New Venture".

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_ .��# )Ahangar, 2011 (���� :"The Relationship between Intellectual

Capital and Financial Performance: An Empirical Investigation in an

Iranian Company".

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in the Organizational Innovation".

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��� �# 1 ��� 8#�!U��� !�-< ��#�G! C��5� �!���� [ #� !�U� �.��# �� 9 �� 3%

# �� �� � "� "��� �� � ��� "��� [�!� ��( ������� ��������� ����� �� /*� �.���!

� �! # �� ��* "!�� �������� ����� �� �� �!�� ��� �� !�U� #��2!� ;�- � �

� �!��#��� ��� �%�� .��%�� �%��� .F�< -��� �! A�� ��# ��� ,�- ��#����

:��� ��� �!�� ��#*� A�� �C��5�� �� � ��� �7!����!� �7!���#!1�� �7F�#r #� !�U� �� .

�1# ����� "� � �< �% .��# �� .��� ��� �7��:�! � 1)1(.

� . 2�&��0 :

%3!�� �*� � �! 5� ����1 �#� � C��5� .����� . ��� �� �� ����% /�* �

�� �!��"����� ����!�� (Factor Analysis). ! *�� #7L� �1# ��)3I2( �)3I3 (�)3I4 (

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�)3I5 (�)3I6( #0%� ��*� 1 ��� �� /�*� "����� ����!�� � 40% /�* # !�! �-7��

�� . �!��� C��5�� ��� �. ���� .��.

4.� �%�/)3N2:( ���� '��K� �� �$ �����

Variable Factor 1 Extraction

0.683 0.826 رأس ا���ل ا�%2�ي

+, 0.758 0.870 رأس ا���ل ا��3

+� 0.786 0.887 رأس ا���ل ا�-�45

0.979 0.989 رأس ا���ل ا�� �ي

� ا�������أداء ا���� 0.826 0.682 Extraction Method: Principal Component Analysis

4.� �%�/) 3-3 :(��" �� ��� '�0%� �� �$ �����.

Factor 1 ا��>�ة ا��4;

0.537 .ن?�7 ا #<G)RS ا Q G)#'.9#& ا #/P#7 +9/"سN وا #.Mل ا ."م 'KL"ع ا ?("ح& 1

2 T*م*"م Uم G)RS># م3ه-ت ا N0.572 .+9/"س

3 W#.+G)RS># م*"رات ا � 0.603 . ا #/M+ D'5 7#PریN و +K<ی

4 G)?Q"/# ب",& ا G5 7R'9Xة ومY)#7 م#P/# ا W.Z T*یM "م W[Qن أ>RS># م اML0.755 .ی

5 W(ش W[Q\ب T*/ب7 م>'K# ا T* "#5ن أ>RS># 0.718 .ی3دي ا

�8"ت 6X# ا W[Q7 أ#P/# ء ا"K5; W#5 ^ی�Rآ G)RS># ا W#.0.724 .ی

RS># . 0.665<ن م>9�Q<ن ب�)W آ�(� Q& مZ"ل أT* "#5ا 7

8 T* _@X# ا T*'#5 ل"Zم &Q 7) "5 ة� 0.696 . یa'9# ا #<G)RS خ�

9 b.� ا T*[.ب Gم G)RS># ا T'.9اری� 0.710 . ب"س#9

0.626 .)دوران W)', W#5(ا #<RS<ن ی.#'<ن Q& ا #/P#7 م/c ا .MیM مG ا ?/<ات 10

�"رآ7 ب"Qf)"ر ا MZیMة داخW ا #/P#7یYR<9 ا #<RS<ن 11#' . 0.648

� مG ا 9& یMLم*" ا #/"Q?<ن 12Eس<اق أآfا D رة إ>Kة ومMیM8 م"تMن خ>RS># م اML0.642 . ی

13 7#P/# ا &Q اعMا;ب iام� 0.665 . ا #<RS<ن راض<ن G5 س("س"ت وب

0.667 . ی.#W ا #<RS<ن ب"س#9�ار D'5 اب9)"ر أQ)"ر M8یMة 14

0.673 . ا ?("ح(7 اfخ�ى#)"+Nی.9�� ا #<G)RS م�G)5M مL"رن7 ب" 15

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4.� �%�/) 3-4 :(����8 �� ��� '�0%� �� �$ �����.

4.� �%�/) 3-5 :(���.J$ �� ��� '�0%� �� �$ �����.

Factor 1 ا��>�ة ا��4;

16 7#P/# ا cR/+"*)Q G)RS># ا U)#Z ة� 0.513 . آW 5"م ب�امM+ iری�(7 م?#9

17 L ا D'5 آ"ف W(��ارات ا cX9+ &9ه" Q& ا #/P#7ا #<RS<ن ی3ث�ون ب. 0.626

K+. 0.649<ر ا #/P#7 ا ��امi واfنP#7 ب"س#9�ار 18

19 Gی�Q>9# ا G)<ش� 0.706 .ب�امi ا Q n)S>9& ا #/P#7 ش"م'7 ب>(o یn)S>+ T9 أW[Q ا #

9+. 0.719�U ا #/P#7 نP"م ح<اYQ و8<اYp مK9<ر ی�آD'5 Y اfداء 20

21 "L7 وث#P/# ا W#5 وف�SةM5"?ی>7 وم� 9Q. 0.716*" م

221 � 0.693 .یK+ T9<ی� ا .#'("ت Q& ا #/P#7 ب�)W م?#9

23 � 0.705 .ا #/P#7 راMpة Q& مZ"ل +MLیT ا �>o وا K9<ی

24 T ". 7 ح<ل ا)/L9 رات ا>K9 ا � 0.679 .ا #/P#7 +9"بq Uخ

25 7#P/# ا &Q M).ب Mح D إ � 0.699 .یT5M مr'Z ا;دارة ا �>o ا .'#& وا K9<ی

M).+. 0.635 ا #/T)P/+ 7#P نR?*" ب�)W م?#9� ب#" ی9/"سN مU ا �>o وا K9<ی� ا .'#& 26

U[+. 0.443 ا #/P#7 اس9�ا+(Z("ت واض>7 ;دارة حL<ق ا #')(7 27

28 Mح D@,أ D 7 إ)('# ق ا>Lح G7 م#P/# ا M)R9?+. 0.399

0.451 . ا ?("ح(7 اfخ�ى)"+RN<ق Q(*" D'5 ا #+?WZ ا #/M5 7#Pدا مG ا >L<ق ا #')(7 آW س/7 و+9 29

30 T)P.+ D'5 ا;دارة W#.+ي و�(R أس ا #"ل ا� 7)?)p��وة ا E ق ا #')(7 ا>L7 ح#P/# ا ��9.+

"*9#),. 0.393

Factor 1 ا��>�ة ا��4;

31 -5 D'5 7#P/# ا sQ"<+GودیY# ا Uى مM# ی'7 ا>t 0.599 .,"ت

32 Gp"بY ا Wآ"� bRX+. 0.669 ا #/P#7 ا <,u ا -زم >W م

33 MایY9م W(� 0.706 . ا Yب"Gp ی9X"رون ا MXم"ت ا MZیMة '#/P#7 ب

0.666 . م.TP ا Yب"Gp راض<ن G5 ا #/P#7 وم<ا <ن *" 34

� مG ا R "<9"ت 35)E7 ا )#P/# ا a'9#+ل ("Zم &Qم"تMX (."ت، ا�0.666 .)ا 9?<ی^، ا #

0.698 . ا #/P#7 ,"درة D'5 إض"5f 7#), 7Q#" *" مG خ-ل ا R "<9"ت مU ا #/P#"ت ا ?("ح(7 اfخ�ى 36

37 oیMم م.'<م"ت ح"P7 ن#P/# ا a'9#+. 0.594

38 9�آ7 مU ا .MیM مG ا #/P#"ت ا ?("�ح(W#.+ 7 ا #/Q 7#P& ا <,u ا >" & D'5 ا #�"ریU ا #

.اfخ�ى0.697

39 GودیY# خ9("ر اw ًا��س ا #/P#7 و,9ً" آ�((+. 0.679

40 �ة مG خ"رج �X أص>"ب ا z "@# رة ذوي ا"��ارات ا;س9�ا+(Z(7 یT9 اس9L ذ ا"X+ا M/5

7#P/# ا . 0.535

41 GودیY# (" ح<ل ا�7 ب("ن"ت آ"م'7 ن?#P/# ا a'9#+ . 0.620

42 (� W . 0.599 داTp وم?#9� ح<ل ا Yب"MZ+Gpد ا #/P#7 ا �("ن"ت ب

D.?+ . 0.580 ا #/P#7 إ D ا >@<ل M, D'5ر آ"ف مG ا c{9ی7 ا �ا7.8 مG ا .#-ء 43

T9*+ . 0.617 ا #/P#7 ب#�"رآ7 ح'p"R*" ب" #.'<م"ت وا #.�7Q ا .'#(7 44

0.642 .5" (7ن?�7 أ5#"ل ا #/P#7 ب" R "<9"ت ا;س9�ا+(Z(7 مU ا #/P#"ت ا ?("ح(7 اfخ�ى 45

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4.� �%�/) 3-6 :( ��� '�0%� �� �$ ����������� ���� .

:. ���� 3�� '� �:

�� ��#�G! � %3!�� �*� [ #� !�� =�#*( �! ��7���1 �#�� ������ C�5! .��#

�+�� V� ��#% ��� ��� �!�U� "��� �� ���!U�)Cronbach’s Alpha ( #�G! �%�

,#%+�� ���� C�# �5!��� #�G!�� "� .�0!��� .��# �� ��#�G!) C�# �,#& �� ���� C�#

"!�1���� ���� C�#� �"�%�7�� ����(�� "� .L��� =� � / �!�� #�G!��� )!�% "� .�������

�+�� V� ��#% MF�!� ���%� � #��)Cronbach’s Alpha ( � )0.83 – 0.91 ( � �< �%

�1# �� *�� "�)3I7 ( %� A�� ��� 5�� ��� � /5! ��#�G!�� /�* � "��� 9-<�

)Bollen et. al., 2005 ( 5�� �� �� ��� � �< ��0.75 #�&� ��� )Bontis et. al.,

2001 (� 0.60.�����>� ������� �#� >� .5��!�� A�� �� "� .�� 5 # !�! .

�%�/) 3N7( .���� 3�� '� � �� ��* ��� Z� 0%�� 'J �$

Factor 1 ا��>�ة ا��4;

� م/P#9/" راMpة Q& ا @/"75 ا ?("ح(7 مL"رن7 مU ا # 46�9.+N+"(ى� 0.679 . ا ?("ح(7 اfخ

D.?+. 0.636 ا #/P#7 إ D زی"دة ح@9*" ا ?<,(7 47

48 D'5 7#P/# وأخ-,&ی)<ن رد ا Nوم/"س Uی� 0.671 . ا #/"G)?Q س

0.740 ن?�7 ا /Z"ح Q& +?<ی^ ا ��امi وا MXم"ت ا MZیMة 5" (7 49

50 M)8 5"م W(� 0.762 أداء ونZ"ح أ5#"ل ا #/P#7 ب

51 7#P/# ا &Q | }KXم" ه< م Uم nS># إن9"8(7 ا N0.726 . +9/"س

52 K# ا u,> ا Uل إن9"8(7 ا .#'(7 مM.م Nه"ی9/"سc)R/9 0.633 . '<ب

Y+. 0.575داد أرب"ح ا #/P#7 ب�)W 5"م 53

0.742 . ا ?("ح(7 اfخ�ى#)"+Y+Nداد ا #�(."ت مL"رن7 ب" 54

0.695 . مL"رن7 ب" #/P#"ت ا ."م'K, &Q 7"ع ا ?("حP/#' 7#7ار+R"ع ا L(#7 ا ?<,(7 55

م-�م. آ�ون%�خ أ��� ا��! �� 0.906 رأس ا���ل ا�%2�ي+, 0.877 رأس ا���ل ا��3

0.893 ���ل ا�-�45�+رأس ا

0.839 رأس ا���ل ا�� �ي

�أداء ا���� 0.874 ا������� D+ اCردن

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� ���� �� *�� ��� �1#)3I7 ( .���� �+�� V� ��#% ���� ��1 /�* � L���

.��# �� ����G�. � ���� � �� *�� a�!� -(� C�# �� 3 ���!� ��� �� !�U� �� � �� 0 �

�� �< ,#%+�� ��)0.906 ( ���!� ��� �� 0�� .�1 �� � � L��� ��� �,#& �� ���� C�# �55�

.�5 �<� "�%�7�� ���� C�# � � �% ,#%+�� ���� C�# �� 3 )0.877 .( =� 3 ���!� � ��

��)!�% �� 0�� ��� o� 5� #�� "� .������� )0.874 .(.���%( ��( #�&� � �<� �� 0

�5� 2! .*�!� �� !�U� ��� #+�� � %� "!�� MF�!���.

)3N8 :(� ���� ��7�&�1 �/�$ :

��( ������ �*� � �.��# �� ��#�G! ��� .:��� ����� �� /* .��� =�7�( �

�<:�#!� ����� !�U� .���� '�� �! 5� �7!���#�� .��# �� 8� <� �� ! � !� ��#&\

�:��� M��# �� �!�� �! A�� �.�F���>� MF�!��� ?�#�!�U �7!*���� "�b� )����� ��( �7��� (�

.���!*U� ������ .�F���>� Statistical Package for Social Science)SPSS v.20 (

��� !�U� ����!�� ����� ��2��!�� . ���� .�<�� [�!� � �! �!�.#����� C��� ���

"��!��:

.F+�� ��2 = �� �� ����� ���–�� �� �� �� ��� = 1I5 =1.33 ����!��� � 3

"��!�� ����� ��� .�<�� !��� C��5�� �%� ;�- ��� ]=�� �:

• E+��1.00 + 1.33= 2.33 1I �1� 2.33

• 2��!2.34 + 1.33 = 3.66 2.34 – 3.66

• /+!#3.76 + 1.33 = 5.00 3.67 – 5.00

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.���!�� .�F���>� )������ �� �!�� �! 5� � �!�� �:

1. �$� ( H�#%� �� �� )Normal Distribution(: � %3!�� ;�-� ����� ��

"�� 2�� /�:�!�� / !!.

2. �� �$ ����� (Factor Analysis): �� � �% .F�� .���� [ #� !�U

"����� ����!�� �� �!�� �! �C��5�� ��� �.

)ا E�"ت (وذ w aخ9�"ر مMى ا95w#"دی7): Cronbach’s Alpha( اخ!%�ر آ�ون%�خ أ��� .3

.D'5 أداة U#8 ا �("ن"ت ا #?MX9مQ 7& ,("س ا 9#}(�ات ا 9& اشu'#9 5'(*" ا Mراس7

4. +�F$ء ا��G�Hات س{ ا >?"ب&ا <: ا� وذ a <صn أراء 5(/7 ا Mراس7 ح<ل م9}(

.ا Mراس7، وآa c اwن>�اف ا #.("ري �("ن مMى +�u9 ;8"ب"ت G5 وسK*" ا >?"ب&

5. � �� �)t- Test :( .�U �� %3!�� .��# �� ����#� #� !�� "�� .�F��0�� .�#�5��

�7��( ���!�� �! "!�� MF�!��� .�F���>�.

6. �� ��(ANOVA) : �����!�� "� � � #0%� ;��< �%� � �� .�#�5��

.���#B�� ��.

7. (�� ���0* ����� )Simple Regression:( "� �5!� #�G! �% #�03! #� !�U

/ �!�� #�G!��.

8. ��$� ���0* �����(Multiple Regressions) : .�5!��� ��#�G!�� #0� '�+�

/ �!�� #�G!�� ���.

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9. :��� ���0* ����� )Stepwise Regressions :( ,� #� �� � #� !�U

/ �!�� #�G!�� ��� # %�� #0�� �� .�5!��� ��#�G!��.

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�&�H �

'����� �� ��% I7��0 �����

)4N1 :(���� '�0�� [��

)4N2 :(���� ��7�� �� � �/1

)4N3 :( '����� �� ������

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'����� �� ��% I7��0 �����

)4N1:(���� '�0�� [��:

������ .��#+�� '�� �*� .�#����� ����#��U�� .� ����� ��2��!�� ����! �!

.�1 C��1�T . ����� / �7!�#�5� T.�� *�� .

:H0.1 ���� �� ��� '�0%� ���� �� ����� ���� \�� � * �*� X%�� �0�

)α≥0.05.(

�%�/)4N1 .(���� '��K� �����$ '����0*% �� ��� '�(�%�

ا��! �� Kا��!$س ا���Nب+

اPنN�اف ا��-��ري

t

ا���N$ب�t

ا��)Qو����� ا�!�

درج� اCه���

�ي� م9<س7K 2 1.656 8.647 0.578 3.35 رأس ا #"ل ا �

م9<س7K 3 1.656 2.979 0.558 3.12 رأس ا #"ل ا *()'&

م9<س7K 1 1.656 14.718 0.554 3.57 رأس ا #"ل ا .-,"+&

م9<س7K 1.656 10.074 0.490 3.34 رأس ا���ل ا�� �ي

�أداء ا���� م�+R.7 1.656 19.423 0.523 3.71 ا�������

�� *�� a�!�)4I1 (�� �#�� .5��� .*# � .� ����� ��2��!�� ��1 � .��# �� .�

.�5!��� .��# �� ��#�G! ��� ����#!)3.12(� )3.57( � �% ,#����� 8�#��U� �� �

� 0.554� 0.578�� � � ��+!� ;��< ��� ��� � � �-<� ��#� �� 3 )!�% � 2! .0�� ��

,#%+�� ���� C�# ����%� .�1 ���% A�� t # %� . ����� t�*� .�� *�� ��#�G!�� /

.�5!���. .�5!��� .��# �� ��#�G!� " ����� 2��!�� o� � ",#%+�� ���� C�# " .�!*)3.34 (

9# 1 ,#��� 8�#��� �0.490� � ��� � � �-<� .0�� �� )!�%�� A�� ,#%� �� C�# ;�!!

���%t. ����� # %�t.�� *�� . � � �t. ����� # %�t *�� ���� C�#� .��

� ��� '�! "!��� .�� �� .��#+�� � 5�� � ��� .��#� E�#� �-� ��!���%�� ,#%+�� ����

���� �� ����� \�� ����� �� ��� '�0%� R �*� X%�� �0� )α≥0.05.(

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/ �!�� #�G!�� ��� 1�"�� =� �)!�%.������� " �G� .�+!# .5��� .*# ���)3.71 (

9# 1 ,#��� 8�#����0.523�� � ��� � � �-<� �)!�%=� �� #���� �!7! .0�� �� .

)4N2 :(���� ��7�� �� � �/1:

)*%� :���� �� ���:

N�%� ��K� :��" �� ���:

�� *�� #�&�)4I2 ( ��#q5� �q�� .��# �� .��� �#�� .5��� .*# ��(" ��q�� C�#

,#& ��"

�%�/)4N2 .( �� 3� $ '�6�� �����$ '����0*% �� ��� '�(�%� "��" �� ��� "

ا��>�ة Kا��!$س ا���Nب+

اPنN�اف ا��-��ري

t

ا���N$ب�t

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3I �$� ( H�#%� (Normality Test) : �1# �%&�� #�&�)4I3 ( "�� 2�� /�:�!�� ��(

�0�� �� �� �*>.

4.� ��")4N3(

4I �(� ���� (Multi-collinearity) : #�&� �� *��)4I7( ��� .�1 ���% �-( �

���!��VIF �1� 10 �1� � @���� �� !��� 1 #0%�� 0.2 �*� � � ��( #�&� �-7�

.�5!��� ��#�G!�� � "2� ��� !)Hair et al., 1988.( ,#����� 8�#��U� MF�!� #�&! �%

��( "�� 2�� /�:�!�� A�� � ����#! ,#����� 8�#��U� ��1 �)0.554 (�)(0.578 "��� �

"�� 2�� /�:�!�� #!5! .������ ����� �� � .�� 5 .*# )Hair et al., 1988, Howell,

1997.(

%�/�)4N7( .�$� ( H�#%�% ��6�� '��K� �� (� ��* 3%. �� �� I7��0.

ا��! ��Tolerance

)Vا����$ح ب Xا�!%�ی( VIF

)Xا�!%�ی ;*Y� )م-�م. اPنN�اف ا��-��ري

0.578 1.735 0.576 رأس ا���ل ا�%2�ي

0.558 2.244 0.446 ل ا��3 ,+رأس ا���

+� 0.554 2.184 0.458 رأس ا���ل ا�-�45

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5I ��(�� ��J6��Independence of errors) :( ��!�� #� ��� �� �!�� �!

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Beta t Sig. r R ا��! ��2

���4F ��PدF

ا�G�Hئ��

0.000 3.692 0.228 رأس ا���ل ا�%2�ي

+, 0.042 2.048 0.144 رأس ا���ل ا��3

+� 0.000 6.841 0.473 رأس ا���ل ا�-�45

0.748 0.560 85.212 0.000*

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�1# �� *�� "� � #���� MF�!��� #�&!)4I8 ("�� � ��(:

1( .5��!�� ������ ( ���� C�#,#& �� ���"�%�7�� ���� C�#� "!�1���� ���� C�#

).�!* ( ��� #&� #�03! �7��� =� �)!�% #�� "� .������� �A�� � R2 ,���! 00.56

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�� .�� �� .��#+�� -���� � ��� .��#� E�# �!� ;�-� ��� '�! "! P0� �� ��� ��� �/%�

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�%� ����� �����:

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�*� X%�� )α≥0.05.(

�2�� �� #� ��U� ����! #� !�� �� �!�� A�� �� ��1 ����� .��#+�� .��# �� .��#� #� !�U

� *���;�- � � "��!�� �:

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r R ا��! ��2

���4F ��PدF

ا�G�Hئ��Beta t Sig.

�ي� 0.000 10.569 0.596 *0.000 111.713 0.355 0.596 رأس ا #"ل ا �

�1# �� *�� #�&�)4I9 ( =� � ��� 6����� 6�#�03! �� � #+� ,#& �� ���� C�# � ��(

��)!�% .�1 �G� A�� � #�� "� .������� R2 0.355 .�1� F) 111.713 ([�!� ��.�U

�1�0.05 . #�+� ,#& �� ���� C�# � MF�!��� #7L! �%35.5 % "� .������ ����!�U�

�� =� �)!�%"� .������� � �� "� #�� 64.5 %[#�� ��#�G! ��( ��! . MF�!��� #�&! �%

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�t 10.569 .�U [�!� �� 0.000 . � 5�� � ��� .��#� E�#� ���^� � 5! � ��� =�� �

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.�� �� .��#+���� '�! "!����� � ��" �� ��� ��� �/%��� ��� ���� �� ������

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���0�� .��#+�� .��# �� .��#� #� !�U �2�� �� #� ��U� ����! #� !�� �� �!�� A�� �� ��1 .

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r R ا��! ��2

���4F ��PدF

ا�G�Hئ��Beta t Sig.

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�1# �� *�� #�&�)4I10 ( =� � ��� 6����� 6�#�03! �� � #+� "�%�7�� ���� C�# � ��(

��)!�% .�1 �G� A�� � #�� "� .������� R2 0.380 .�1� F) 124.371 ([�!� ��.�U

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�t 11.152 .�U [�!� �� 0.000. � 5�� � ��� .��#� E�#� ���^� � 5! � ��� =�� �

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���� ����� �����:

2-3.:H0 ��� ��� ���.J$� �� ��� ��� �/%� *���� �0� ���� �� ������

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�%�/)4N12 :( :��� ���0* I7��0(Stepwise Regressions) ��� � �6 ���� �� ��� '�0%� ���� ���� ����� �� �

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b

0.742 رأس ا���ل ا�%2�ي + 1 2b 0.551 123.762 .000

c

3 1 + 2 + +, 0.748 رأس ا���ل ا��3c 0.560 85.212 .000

d

� �� *�� #7L)4I12 (�-���� ? A�� �"!�1���� ���� C�# .�<� � � ���� R2

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.�U0.000 .�� �,#& �� ���� C�# ���� �� �!� ��� .�1 �G� A0.228� t ,���! 3.692

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�t ,���! 2.048 .�U [�!� �� 0.000.

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Sig. t Standardized

Coefficients

Un-standardized

Coefficients

Beta B

Model

ا�_�ب^ 1.316 7.799 0.000

0.000 14.352 0.710 0.671 +� رأس ا���ل ا�-�45

1

�ب^ا�_ 1.039 6.047 0.000

0.000 9.379 0.550 0.519 +� رأس ا���ل ا�-�45

ا�%2�يرأس ا���ل 0.244 0.269 4.596 0.000

2

ا�_�ب^ 1.005 5.866 0.000

0.000 6.841 0.473 0.447 +� رأس ا���ل ا�-�45

ا�%2�يرأس ا���ل 0.206 0.228 3.692 0.000

0.042 2.048 0.144 0.135 +, رأس ا���ل ا��3

3

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