ا ستثمار في الموارد البشرية واثره في تنمية المصارف وربحيتها دراسة من وجهو نظر ( مالية محاسبية) بالتطبيق على مصرف دجلة والفرات للفترة (2007 - 2010)

الملخص

The human resources of the new element of the production elements in light of the knowledge and characte ristic economy flagship of the leadership attributes enjoyed by modern banks, and from this point of banks seeking to develop human resources in order to be able to offer various traditional and modern business than can banks to increase their market share and reflect positively their profitability. Sheds search light on the banks that invest in human resources by estimating the cost of access to and impact on profitability, as the more developed the technology used in banks, so it needs to adapt human resources all to increase efficiency and the possibility of dealing with it, will be to prove that the cost accounting and compare it with the profitability of the bank for the same period and the statement of the relationship between investment in human resources and profitability of the bank.