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TY  - JOUR
TI  - Human Intellectual Capital as a Capital Share
PY  - %2022/%12/%20
Y2  - %2025/%12/%22
JF  - Al-Mansour Journal
JA  - مجلة المنصور
VL  - 17
IS  - 1
LA  - en
UR  - https://journal.muc.edu.iq/journal/article/view/302
SP  - 239-259
AB  - This paper is based on the idea of studying the role of human resources and the individual human capital represented by the distinguished, leading and creative group which has taken the responsibility of advancing their societyand its economic units. The group has turned the concept of wealth emanating from natural resources with its important components and assets into capital represented by money and other permanent financial realities. Ralph Stayr refers to this capital today as intellectual capital, regarding it as the most expensive assets of the companies. Stayer has recommended the attempt toattract these companies and guide them towards participating in leading the productive process in individual companies after evaluating their individual human capital and after suggesting a number of ways for evaluation. Headvocates the idea of turning this capital into a capitalist share in a way that resembles material shares for those who work financially together. On the basis of this, the researcher has tried to overcome the problem represented bythe arguments of traditional accountants and to submit certain accounting remedies that are affirmed in accounting books with the purpose of expressing them in financial reports, of turning the individual human capital into individual companies and to guide them from participating in work to participating in capital.
ER  -