Karam Essay

9411 WordsNov 4, 201338 Pages
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﻟﻔﻜﺮﻱ‬ ‫ﻭﺩﻭﺭﻩ ﰲ ﲢﻘﻴﻖ ﺍﳌﻴﺰﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﻟﻠﻤﻨﻈﻤﺎﺕ‬ ‫ﺩ. ﺭﺿﺎ ﺇﺑﺮﺍﻫﻴﻢ ﺻﺎﱀ‬ ‫ﺃﺳﺘﺎﺫ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺸﺎﺭﻙ‬ ‫ﺥ‬ ‫ﻭﻛﻴﻞ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ - ﺟﺎﻣﻌﺔ ﻛﻔﺮ ﺍﻟﺸﻲ‬ ‫ﻟﺸﺌﻮﻥ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻴﺎ ﻭﺍﻟﺒﺤﻮﺙ‬ :‫ﻤﻠﺨﺹ‬ ‫ﻫﺎ ﻫﻲ ﻗﻀﻴﺔ‬ ‫ﺇﻥ ﺃﻫﻡ ﺍﻟﻘﻀﺎﻴﺎ ﺍﻟﺘﻲ ﺘﺤﺎﻭﻝ ﻤﻨﻅﻤﺎﺕ ﺍﻟﻘﺭﻥ ﺍﻟﺤﺎﺩﻱ ﻭﺍﻟﻌﺸﺭﻴﻥ ﻤﻭﺍﺠﻬﺘﻬﺎ ﻭﻤﻌﺎﻟﺠﺕ‬ ‫ﺘﺤﺩﻴﺩ ﺍﻷﺴﺎﻟﻴﺏ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻲ ﺘﺴﺘﺨﺩﻡ ﻟﻘﻴﺎﺱ ﻭﺘﻘﺩﻴﺭ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ ﻭﻫﺫﻩ ﺍﻟﺩﺭﺍﺴﺔ ﺘﺭﻜﺯ ﻋﻠﻰ‬ ‫ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺒﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ . ﻭﺘﻬﺩﻑ ﺍﻟﺩﺭﺍﺴﺔ ﺇﻟﻰ ﺘﺤﺩﻴﺩ ﻤﻔﻬﻭﻡ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ ﻭﻤﻜﻭﻨﺎﺘﻪ‬ ‫ﺃﻫﻤﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﺤﺩﻴﺜﺔ، ﻭﺘﺴﺘﻌﺭﺽ ﻓﻲ ﺇﻴﺠﺎﺯ ﺍﻷﺩﺒﻴﺎﺕ ﻭﺍﻷﺴﺱ ﺍﻟﻨﻅﺭﻴﺔ‬ ‫ﻭﻤﺅﺸﺭﺍﺘﻪ. ﻭﺘﺘﻨﺎﻭﻝ ﺍﻟﺩﺭﺍﺴﺔ ﻤﺎ ﺠﺭﻯ ﺘﻁﻭﻴﺭﻩ ﻤﻥ ﻨﻤﺎﺫﺝ ﻤﺘﻌﺩﺩﺓ ﺘﺨﺘﺹ ﺒﻤﻭﺍﻜﺒﺔ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ‬ ‫ﻭﺇﺩﺍﺭﺘﻪ، ﻭﺘﺤﺩﻴﺩ ﻤﻔﻬﻭﻤﻪ ﻭﻤﻜﻭﻨﺎﺘﻪ ﺍﻷﺴﺎﺴﻴﺔ ﻭﺘﺤﺩﻴﺩ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﺭﺌﻴﺴﺔ ﻭﺍﻟﻔﺭﻋﻴﺔ ﻟﻜﻝ ﻤﻜﻭﻥ ﻤﻥ‬ :‫ﻤﻜﻭﻨﺎﺕ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ. ﻭﻭﻓﻘﹰ ﻟﻠﻨﻤﺎﺫﺝ ﺍﻟﺤﺩﻴﺜﺔ ﻟﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ ﺇﻥ ﻤﻜﻭﻨﺎﺘﻪ ﺍﻷﺴﺎﺴﻴﺔ ﻫﻲ‬ ‫ﻑ‬ ‫ﺎ‬ ‫ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﺒﺸﺭﻱ، ﻭﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻬﻴﻜﻠﻲ، ﻭﺭﺃﺱ ﻤﺎﻝ ﺍﻟﻤﺴﺘﺜﻤﺭ، ﻭﺭﺃﺱ ﻤﺎﻝ ﺍﻟﺘﺤﺎﻟﻔﺎﺕ، ﻭﺭﺃﺱ ﻤﺎﻝ‬ ‫ﻋﻤﻼﺀ ) ﺍﻟﺴﻭﻗﻲ(، ﻭﺭﺃﺱ ﻤﺎﻝ ﺍﻷﻋﻤﺎﻝ، ﻭﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻭﻅﻴﻔﻲ، ﻭﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﺘﺠﻬﻴﺯﻱ، ﻭﺭﺃﺱ‬ ‫ﺍﻝ‬ .‫ﻤﻬﻡ ﻓﻲ ﺩﻋﻡ ﺍﻟﻤﻴﺯﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﺍﻟﻤﺴﺘﺩﺍﻤﺔ، ﻭﺘﺤﻘﻴﻕ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﻔﺎﻋﻠﻴﺔ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﻭﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﺍﻟﻤﺎﻝ ﺍﻟﻌﺎﻡ، ﻭﺭﺃﺱ ﻤﺎﻝ ﺍﻟﻌﻤﻠﻴﺔ /ﺍﻟﻌﻤﻠﻴﺎﺕ، ﻭﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻻﺒﺘﻜﺎﺭﻱ. ﻭﻴﻨﻬﺽ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺭﻱ ﺩﻭﺭ‬ ‫ﺏ‬ Abstract: The most important issue that 21-century organizations try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). The study focuses on the importance of IC in modern organizations, and reviews briefly the related-IC literature and theoretical foundations. The study aims at determining the concept, components, and indicators of the IC. Several models have been developed to conduct and manage IC, to define the IC concept, to explain the major components of the IC, and identify the major and sub-indicators of each IC component. According to modern IC models, the major components of the IC are: human

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