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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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