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  1. #1

    Sat, 23 Aug 2008 08 PM:18:12
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    The intellectual capital and it's effects on the efficiency & value of Jordanian industrial corporations a case study of (cjc) company




















    Abstracrt


    This research aims at showing the impact of intellectual capital on the efficiency and value of the Jordanian industrial corporations . To achieve this goal the researcher undertook a field study of the (cjc) by interviewing a sample represented by some members of the board of directors , owners and the company's financial manager . It became evident to the researcher that the concept and importance of intellectual capital were ambiguous as far as the directors & company officials are concerned , mixing between that concept and intellectual ownership . In addition , there is no recognition of the impact of intellectual capital on the value of the company domestically or externally , together with no conception of how to measure the concept and how to truly disclose its financial value .




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    1-Brooking, A ., 1997-Intellectual Capital London, International Thomson Business press, 6-12 pages
    2- Barry, B., 2000- Intellectual Capital : Tomorrow's assets, today's Challenge : www.cpavision.org., pp: 2-3
    . 3-Michel,S.,C.,And Nouri,M.B.,(2007),Developing Competitive Advantage Through Knowledge Management And Intellectual Capital.Arab journal Of Administrative Sciences,University Of Kuwait,Vol. 14, No.3,p135.
    4-Aino,B., (2005),How to Generate Intellectual Capital. :www.jnergendaum.com,p2.
    5-Singapore Administrative University,(2004),Concept of Intellectual Capital: www.corp-gov-russia.com,p3.
    6-Kate, G., and Stellesun, E., 2004, The Importance of Intellectual Capital and ILS effects on performance Measurement systems:www.ssrn.com., p3
    .
    7-Skyrme,D., (2003), Samples to Measure the Intellectual Capital. :www.skyrme.com,p5.
    8-Edvinsson,L., and Malone, M.S.,1997- Intellectual Capital, NewYork, Harper Business,3pages
    9- 1
    . 10- 6
    -11 ҡ 1998 ɡ ɡ 23 ,:3
    12-Stewart, T. A., 1997- Intellectual Capital the new wealth of Organization, New York, Doubleday Currency, 201 pages
    13- Bernadette, L., 1999- Intellectual Capital Key to value added, success In the next millenium, Financial & management accounting committee, International Federation of Accountants,p13.
    14-McGregor,J., Tweed, D., and Pech, R., 2004 , Human Capital in the New Economyevil's Bargain, Journal of Intellectual Capital, Vol.5,No.1,pp.154-158.
    15- Xera, I, A., 2001- A Framework to Audit intellectual capital, Journal of Knowledge Management Practice, August,pp1-8.
    16-Certified Institute of Management Accounting, 2003- Understanding Corporate Value, Meaning, reporting Intellectual Capital :www.cimaglobal.com.,pp4-6 .
    16 - 17
    16 -18
    16 - 19
    20-Edvinsson, L., and Malone, M.S., 1998- Intellectual Capital Realizing your Company's true value by finding its hidden Brainpower, ,Harper Business, 21pages
    21-Skyrme,D.,(1997),Measuring the value of knowledge, metrics for knowledge based business, Business Intelligence, London,p19.
    22- (2005) ڡ : ( 29-31 ),22.
    23-Chen, J., Zhaohui, Z., and Hong, Y. X.,(2004), Measuring Intellectual Capital a New Model and Empirical Study, of Intellectual Capital, Journal of Intellectual Capital ,Vol. 5, No. 1,pp199-200.
    24-Mouritsenj.,and Larsen, H., (2001),Reading an Intellectual Capital Statementescribing and Prescribing Knowledge Management Strategies Journal of Intellectual Capital vol. 2no.4,p366.
    25- Measuring Intangible Assets and Intellectual Capital an Emerging Standard, 1997-:www.intelegen.com.,pp1-5.

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