Entrepreneurship Journal for Finance and Business
Login
EJFB
Arabic
  • Home
  • Articles & Issues
    • Latest Issue
    • All Issues
  • Authors
    • Submit Manuscript
    • Guide for Authors
    • Submission Resources
    • Authorship
    • Article Processing Charges (APC)
  • Reviewers
    • Guide for Reviewers
    • Become a Reviewer
  • Policies
    • Publication Ethics
    • Editorial Policies
    • Plagiarism
    • Allegations of Misconduct
    • Appeals and Complaints
    • Corrections and Withdrawals
    • Open Access
    • Copyright Policy
    • Archiving Policy
  • About
    • About Journal
    • Aims and Scope
    • Editorial Team
    • Journal Insights
    • Peer Review Process
    • Announcements
    • Abstracting and Indexing
    • Contact
Arabic

Search Results for intellectual-capital

Article
The impacte of investing intellectual capital in the profitability of business organizations: Applied research in Zain Iraq for Communications

نغم Neama, اسامة Majeed

Pages: 148-146

PDF Full Text
Abstract

The research aims to determine the impact of intellectual capital on the profitability of business organizations, by identifying the availability of intellectual capital requirements with its three components (human, structural and customer) in achieving profitability , the research problem centered on the statement whether there is investment And real employment of intellectual capital in the company, the sample of the research, and the research was applied in Zain Iraq company  for communications, and the researcher adopted the descriptive analytical approach, and the data was collected through the annual report of Zain Iraq published in the Iraqi Stock Exchange and for the years (2017-2019). And based on financial analysis and using personal interviews and field observations, the most prominent findings of the researcher were that the dimensions of intellectual capital affect the profitability of business organizations in varying proportions and in a positive way, and there was a logical justification for accepting the main hypothesis, at the same time, there are decrease in the level of training and development expenses for employees, and increase in the level of turnover of assets, was noted. The company also worked on the research sample to pay attention to attracting competent employees who have great experience in the required jobs, the research concluded with a number of recommendations, the most important of them was realize the importance of intellectual capital and work to develop and maintain it to achieve a high level of profits and also adopt expanded investment policies in order to create returns on their assets to achieve net profits after Tax, which gives more strength to the company.

Article
The impact of knowledge management processes on the development of intellectual capital: A survey study on a sample of private colleges

Amna Mahdi

Pages: 74-90

PDF Full Text
Abstract

The research aims to review the impact of knowledge management of the process on development in intellectual capital, and by referring to what has been dealt with in related research and studies, and on its basis, a hypothetical chart was formulated to clarify the influence relationships between the variables investigated, and knowledge management was taken, which is considered an independent variable in its dimensions (knowledge discovery, Possession of knowledge, sharing knowledge) and intellectual capital as a dependent variable with its dimensions (employee skills, innovation and innovation, employee morale). The sample contained (120) teachers from a number of private colleges in Baghdad, and The researcher found that Intellectual capital development is positively and morally impacted by the knowledge management process.

1 - 2 of 2 items

Search Parameters

×

The submission system is temporarily under maintenance. Please send your manuscripts to

Go to Editorial Manager
Journal Logo
Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

  • Copyright Policy
  • Terms & Conditions
  • Privacy Policy
  • Accessibility
  • Cookie Notice
Licensing & Open Access

CC License Logo Licensed under CC-BY-4.0

This journal provides immediate open access to its content under Creative Commons Attribution 4.0 International License.

Editorial Manager Logo Elsevier Logo

Peer-review powered by Elsevier's Editorial Manager®

Copyright © 2026 The Authors. Published by College of Business Economics at Al-Nahrain University. Articles are published as Open Access under the applicable Creative Commons license.