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‫ ﺃﺨﺫﺕ ﺘﺴﺘﺨﺩﻡ ﺒﺎﻫﺘﻤﺎﻡ ﺃﻜﺒﺭ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻘﻠﻴﺩﻴـﺔ‬،(2)‫ ﻭﺍﻟﻘﻴﻤﺔ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴﺔ ﺍﻟﻤﺤﺴﻭﺒﺔ‬،(ROIn)
‫( ﺍﻟﻤﺎﺩﻴﺔ ﻭ ﺍﻟﻌﺎﺌـﺩ ﻋﻠـﻰ‬ROE) ‫( ﺍﻟﻤﺎﺩﻱ ﺃﻭ ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻟﻤﻠﻜﻴﺔ‬ROI) ‫ﻤﺜل ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ‬

                                                                        .(ROA) ‫ﺍﻷﺼﻭل‬

1. L.Morris (2006): Permanent Innovation, Ackoff Center, University of
         Pennsylvania, pp8-12.

2. Yogeth Malharta: Measuring Knowledge Assets of A Nation: Knowledge
         System For Development, Ad Hoc Group of Expert Meeting, New York,
         Sep 2003, p9-11. and Thomas Housel and H.Bell(2001): Measuring and
         Managing Knowledge,McGraw-Hill/Irwin,Boston,p46-7.

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