الخميس, يناير 12, 2023

The study Focused on the role of Human Capital on maximizing the competitive value of the facility, in the Sudanese Shareholding Companies. The study aimed at answering the following question‏: What is the contribution of human capital to maximize the value of businesses? The study found that Human capital has a significant and positive impact on business companies. The study recommended that the accounting profession all over the globe should create a framework in the statement of financial position to measure the appropriate value of human resources to be attached based on the inherent qualities of human capital.