英文标题：
《Rethinking value creation from the resource based view: the case of
  human capital in moroccan hotels》
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作者：
Youssef Ifleh, Mohamed Lotfi and Mounime Elkabbouri
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最新提交年份：
2018
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英文摘要：
  The growth of the modern knowledge-based economy is becoming less and less dependent on tangible assets and more on intangible ones. In this context, the role of human capital in the value creation process has become central. Despite the large amount of scientific work on human capital phenomena, little research has revealed the role of human capital in the process of creating value. The purpose of this article is to evaluate the impact of human capital on value creation within 31 classified hotels in Morocco for the period 2013-2015. This paper is organized into four sections. First, we return to the main conceptualization of value creation. The goal of this first section is to synthesize prior work on this construct and highlight the main role of the resource based view (RBV) in explaining it. This view presents the point that links value creation to human capital given that this latter concept is one of the most resources of the firm. Next, we present the main definition of human capital. To do so, we make use of concepts from psychology, economy and strategic human resource management. Then, we shed light on the existing relationship between the two concepts of our research. Finally, we present the methodology of this research as well as the results. The required data to calculate value creation is obtained mainly from the annual reports of Moroccan hotels. Whereas, human capital is assessed by a questionnaire using the scale of Subramaniam and Youndt (2005). Data is examined using linear regression by PASW statistics software. The results of this study give a more concrete picture on the creation of value in this context and refute any link between these two concepts.
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中文摘要：
现代知识经济的增长越来越不依赖有形资产，而更多地依赖无形资产。在此背景下，人力资本在价值创造过程中的作用已成为核心。尽管有大量关于人力资本现象的科学研究，但很少有研究揭示人力资本在创造价值过程中的作用。本文旨在评估2013-2015年期间摩洛哥31家分类酒店的人力资本对价值创造的影响。本文分为四个部分。首先，我们回到价值创造的主要概念。第一节的目标是综合先前关于此结构的工作，并强调基于资源的视图（RBV）在解释它方面的主要作用。鉴于人力资本是企业最重要的资源之一，这种观点提出了将价值创造与人力资本联系起来的观点。接下来，我们介绍了人力资本的主要定义。为此，我们运用了心理学、经济学和战略人力资源管理的概念。然后，我们阐明了我们研究的两个概念之间存在的关系。最后，我们介绍了本研究的方法和结果。计算价值创造所需的数据主要来自摩洛哥酒店的年度报告。鉴于，人力资本通过使用Subramaniam和Youndt（2005）量表的问卷进行评估。数据通过PASW统计软件使用线性回归进行检验。这项研究的结果更具体地描述了这一背景下的价值创造，并驳斥了这两个概念之间的任何联系。
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分类信息：

一级分类：Computer Science        计算机科学
二级分类：Computers and Society        计算机与社会
分类描述：Covers impact of computers on society, computer ethics, information technology and public policy, legal aspects of computing, computers and education. Roughly includes material in ACM Subject Classes K.0, K.2, K.3, K.4, K.5, and K.7.
涵盖计算机对社会的影响、计算机伦理、信息技术和公共政策、计算机的法律方面、计算机和教育。大致包括ACM学科类K.0、K.2、K.3、K.4、K.5和K.7中的材料。
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一级分类：Quantitative Finance        数量金融学
二级分类：General Finance        一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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