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Abstract: The intellectual capital is an essential resource for companies in the light ofmodern knowledge economy, which is another form of capital recognized in the neweconomy. The intellectual capital is the most valuable assets in the twenty-centuryatheist ,Because it represents the forces of Research Year able to introduce substantiveamendments on everything in the work of their organizations, as well as the successiveinnovations. The need to give human development efforts and strategic training contentmeets the needs of the development potential of creativity and learning in theinstitutional side, and the value of knowledge capital of the society and institutions in

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the other. This research represents a study of intellectual capital, its concept, theoriesof investment, methods and bases adopted in the process of rehabilitation.

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1 Michel, GRUNDSTEIN, « Un Cadre Directeur Pour Repérer les Connaissances Cruciales pourL’entreprise »," Researche Report N° 9, Février 2002, p3 .2 Charles Despres and D. Chauvel ,Butterworth Heinemann, Boston 2000, p317.3 Abdul latif, SALAH and Fauziah, SELAMAT, « Intellectual Capital Management in Malaysian PublicListed Companies », INTERNATIONAL REVIEW OF BUSINESS RESEARCH PAPERS, Vol N° 2 ,March 2007, p 263.

42002363.

5 Stewart, Intellectual Capital the new wealth of Organization, New York,1997 Doubleday Currency,p201.

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1998157.

869.

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2009194-195.1064-66.11

233.12 Christine, AFRIAT ,L'Investissement dans l'Intelligence ,Paris, Presse Universitaires de France, 1992, p33.13 Jean-Louis, LEVESQUE - Julio, FERNANDEZ et Monique, CHAPUT ,Formation-Travail ,Travail-Formation ,Tome 1, Montréal-Québec, édition Eska, 1993, p16014 Michel, VERNIERES ,Formation Emploi ,Paris, Editions Cujas ,1993 , p 23 .

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