دراسة أثر الاستثمار في رأس المال البشري على ربحية مؤسسة مناجم الفوسفاط Somiphos ياستخدام منهجية معامل القيمة المضافة الفكرية (VAICMT)‎

الملخص EN

This study aims to investigate the impact of investment in human capital on the profitability of phosphate mines Foundation- SOMIPHOS- during the period from 2005 until 2015, the human capital investment was expressed by human capital efficiency (HCE), and profitability measured by return on assets (ROA), a model of Multiple regression was estimated using eviews program with ordinary least squares method Using the value-added intellectual coefficient methodology (VAIC), The study concluded that there is a Significant positive relationship between investment in human capital and profitability of firm measured by (ROA)