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الموجود المعرفي وتاثيره في قيمة المنظمة : بحث تحليلي في بعض شركات القطاع الصناعي == Knowledge Asset And Their Impact On The Organization Value Analytical Research At A Number of The Industrial Sector Companies
Author name:
علياء جاسم محمد
Supervisor name:
اياد طاهر محمد الجبوري
General topic:
Administration and Economics
Specific topic:
General Administration
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics
Language:
Arabic
University location:
Baghdad
First pages:
07T3902 - p.pdf
Abstract:
هدف الدراسة تناول العلاقة بين متغيرين حيويين هما الموجودات المعرفية وقيمة المنظمة، الموجودات المعرفية تمحورت متغيراتها في ضوء تصنيفها في الادبيات الادارية وعليه تم تبني المقاييس التي استخدمت لقياس قيمة الموجود المعرفي المالية والقيمة المضافة التي تخلقهراؤ | The Objective of the study dealt with the relationship between two vital variables are knowledge assets and the value of the organization, variables of knowledge assets centered in the light of the classification in the administrative literature and it has been the adoption of standards that have been used to measure the financial value of knowledge assets and the added value created by the tangible and intangible capital, either Organization value were focusing in the book value and market value to them, Have been identified the problem of the study in a number of questions about the monetary value that the knowledge assets contributes to in the realization to the organization and the added value created by the knowledge assets when investing in a single unit of human capital as a critical factor in the creation of value, and the extent to which the value of Tobin (q) to assess organization changes in cognitive assets in front of competitors, The study had sought through the analysis of a set of relations between the variables of the study to see the effect in the companies researched, which tested a sample of the mixed and private industrial companies listed on the stock market, which accounted for relations (27%) of the sample society, as covered by the extended length of time between the years (2009 - 2013) in the extraction intangible values of the indicators is the use of cognitive measures of cognitive (VIC, VAIC, Tobin q), which has been piloted by the major international organizations, either to extract the value of the organization has its own financial equations used, As well as the statistical description using the arithmetic mean and standard deviation, Study was based on the major hypotheses according to the measurements used, and relations impact between the scales of cognitive organization and value has branched ones hypotheses subset study found a set of results of which there was no effect relationships significantly on some measures tested and proving the validity of hypotheses, as it appeared low impact of knowledge assets on the value of the surveyed companies, and departments that industrial companies are still not able to assess intangible assets in the balance sheet and may be one of the reasons is the lower yields earned on assets, so it was rejected hypotheses and acceptance of alternative hypothesesBased on research and analysis of the content of the measures used and identify weaknesses that characterized the researched companies results, prepared a set of recommendations, the most important : the success of the quantitative measures of the existing knowledge depends on the structure of an accounting contemporary works on intellectual capital measure in his reports and that is what noticed his success at the application level in developed countries, making it the ideal tool for measuring, and attention to the human element through training and systems of compensation programs, which are not limited to salaries and wages, but everything that stimulates skills on the sense of belonging and loyalty to the work place and creativity in the task, and the use of external consultation through cooperation with universities and advisory offices in the advancement of the industry, which is a vital sector and source of income national of the country.
