Measurement of the Strategic Performance of Hospitality in the Kingdom of Saudi Arabia

Description
Measurement of the Strategic Performance.The respondents in this study were a group of Marketing
managers working in the Hospitality Sector (Experiences in number of years ) of Madina, Saudi Arabia
Hospitality. It has been observed trough literature and a limited Marketing Managers' survey that only
financial perspective measures are used with objectives. Balanced Score Card (BSC) enables to measure
objectives across four perspectives: (1) the financial perspective, (2) the customer perspective, (3) the
internal business process perspective, and (4) the learning and growth perspective

2214-4625/$ – see front matter ©2014 Holy Spirit University of Kaslik. Hosting by Elsevier B.V. All rights reserved.http://dx.doi.org/10.1016/j.aebj.2013.02.001
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26
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* Corresponding author. Tel.: +20109200793; Fax: +2057-240-1971.
E-mail address: [email protected]
Peer review under responsibility of Holy Spirit University of Kaslik.
Conference Title
(??????? ?????) ???????? ??????? ???????? ???????? ??????? ???????? ?????????? ????? ????
Measurement of the Strategic Performance of Hospitality in the
Kingdom of Saudi Arabia: a balanced scorecard Approach (BSC)
?? ???? ???? ???? .? ?????? *
????? ?????? ????? ??????? ? ?????? ???????? ??????? ??????? ?
Dr. Mohamed A.M. El-Hindawy*
Associate Professor, Demiatt University, Saudi Arabia
?????? ???? ????? ?? ????? .?
???????? ??????? ??????? ????? ????? ??????? ????? ???? ????
Dr. Adnan M.S. Alamasi
Dean of the Faculty of Business Administration, Taibah University, Saudi Arabia
A R T I C L E I N F O
Article history:
Received 20 December 2012
Received in revised form 15 January
2013
Accepted 15 February 2013

Keywords:
Strategic Management
Balanced Scorecard
Performance Measurement

A B S T R A C T
In this paper, we planned to realize the marketing managers' perceptions through their perception of
Strategic Performance Dimension of view and the Balanced scorecard (BSC) technique for the
Measurement of the Strategic Performance.The respondents in this study were a group of Marketing
managers working in the Hospitality Sector (Experiences in number of years ) of Madina, Saudi Arabia
Hospitality. It has been observed trough literature and a limited Marketing Managers' survey that only
financial perspective measures are used with objectives. Balanced Score Card (BSC) enables to measure
objectives across four perspectives: (1) the financial perspective, (2) the customer perspective, (3) the
internal business process perspective, and (4) the learning and growth perspective. Hypothesis is
formulated about the relationship between perception of managers about the Dimension of view and the
Balanced Score Card (BSC) and the years of Experience. We also designed a questionnaire that was
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 13

1 . ?????
? ???????? ?????????? ????? ???? ????? ???? ?? ???????? ????? ????? ????? ?? ???????
???? ?????? ????? ???? ?? ??? ? ????? ????? ???? ??? ?? ????? ?? ????? ????
???? ???? ????? ?? ? ??? ?????? ????? ???? ??? ????? ????? ????? ?? ??????? ????????
???? ? ?????? ?? ?????? ??? ???? ?? ?????? ???? ??? ???? ? ?????? ????? ?????? ??????
? ?????? ??? ??? ???? ?????? ?????? ??? ??? ??????? ???????? ??? ????? ???? ?????? ??????
???? :??? ?????? ???? ?????? ????? ??? ???? ?????? ?????? ???????? ????? ????? ????????
) ??????? ?????? ?????? ?????? Lee et al., 2008 .(
???????? ?????????? ????? ????? ???????? ?? ?????? ?????? ????? ??? ????? ????? ??
??? ???????? ??????? ???? ?????? ?????? ?????? ????? ????? ?? ?????? ?? ???????? ?????
???????? ????? ????? ????? ?? ?????????? ????? ???? ???????? ? ??? ??????? ???????? ?????
??? ?????? ? ?????? ????? :??? ????? ??? ????? ?? ?????? ??? ?????? ???? ????? ??????? ??
) ??????? ??? ?? ?????? ????? ???? Producao, 2006 , Huang, 2009 .(
????? ???? ????? ???????? ???????? ???????? ??????? ?????? ?????? ??? ?? ??
?
???????
??? ?????? ????? ???? ???? ???????? ????? ????? ????? ?? ?????????? ????? ????
??? ???? ???
?
???? ????? ?????? ??? ????? ?? ???? ?? ??? ? ??????? ??? ?? ??????????
????? ????? ??? ?? ????? ????? ????? ??????? ??????? ???? ???? ??? ??? ? ???????
????? ?? ?????????? ????? ???? ????? ???????? ???????? ???????? ??????? ????? ?????
.????????
??? ????? ??? ???????? ?? ???????????????? ?????? ???????? ????? ????? ???? ????? ???
) : ??? ????? ??? ??? ???? ????? ???????? ?? ?????? ?????? ??? : ??? ?????? 1 ????? (
? ???? ????? ???????? ?????? ????? ? ???????? ??????? ???? ? ) ??????? ????? ?? 2 (
? ????????? ???? ????? ???? ???? ?????? ?? ????? ???? ) ? 3 ????? :????????? ??????? (
) ??????? ????? ???? ?? ???????? ???? Fried, 2010 .(

? ?? ???????? ??????? ???? ???? ??? ??? ????? ??? ???????? ?????? ??????? ???????
?????? ?? ??? ?
?
???????? ?????? ????? ???? ????? ?????? ??? ??? ?????? ??? ?? ???? ??? ?
?? ??????? ??? ???????? ????? ??? ???????? ??????? ???? ?? ?????? ??? ????? ???? ???? ?
. ??????
??????? ?????? ?????? ?????? ????? ?????? ?????? – ?????? ?????? ????? ????? ? ?????? ?
??????? ??????? ??????? ???????? ) ???? - ???? ?? ( ?? ??????? ?? ??????? ??? ????? ?????
??? ??? ? ???? ???? ??? ??????? ?????? ???? ????? ???????? ??????? ? ? ??? ??????? ?? ???
??????? ???? ??????? ???????? ?? ?????? ????? ??? ? ? ??? ???? ???? ??????? ??? ????? ??
??????? .
?? ???????? ??????? ??????? ?? ??????? ?????? ?????? ???? ??? 93.8 ??? ,?.? ?????
) ???? ???? ?? 4.6 ??????? ???? ??? ??? , ??????? ?? ??????? ?????? ?????? ?? (%
??????? ?????? ?? ???????? 37.6 ????? ?????? ???? ??? ?? ,?.? ????? ??? ?????? 36.5
?.? ????? ??????? ?????? ?? ???????? ??????? ???? ??? ? ? 19.7 ???? ???? ?.? ?????
???????? ??????? ????? ??????? ?????? ) 1 ( .
??????? ???? ????? ?????? ???????? ??? ?? , ? ? ????? ????? ??? ???? ?? ?? ???
?????? ???? ????? ?????? ??????? ? ?? ?????? ??? ?? ????? ? ?? ??? ???? ? . ?????????
????? ?? ??? ????? ????? ?????? ?? ??????? ??????? ??????? ??? ??? , ? ????? ? ?? ???
???? ) ? 1 2 ( .
?????? ??? ???????? ???????? ?????? ??? ??????? ????? ???????? ???????? ??????? ??
??? ???????? ???? ? ? ??? ??? ????? ????? ??? ???????? ???? ?????? ?? ?? ???????? ????? ?
????? ????? ?? ??????? . : ??? ?? ????? ??? ??? ????? ???? ?? ????
???? ????? ?????? ????? ???? ???? ???????? ??????? ??????? ?? ??????? ?????? ??
???? ??????? ??????? ????? ?????? .?????? ???? ?? ???? ???????? ???? ?? ??? , ??????

) 1 ( ???????? ???????? 2008 ???????? ??????? ??????? ) ? ?????? ??????? ?????? ?????? : ?
? ???? ? ? 1 / 8 / 2009 ( ? ? ? ? 4 - 5 .
) ??????? ?????? ?????? ?????? – ????? ????? ? ?????? ?????? ??????? ??????? ??????? ???????
????????) – ???? - ???? ?? ( ? ? 7 .
Marketing Measures

??????? ????????? :
???????? ?????
???????? ????? ?????
????? ????
??????? ????

distributed to a population of 130 Marketing managers in the field of Hospitality. The year of study was
2011, with Marketing managers' survey instruments that measure Balanced Score Card Dimension. The
result of the study shows that there are significant differences between the three types of Hospitality
Marketing managers' (Experience in number of years:1-3years, 3-6years, more than 6years). After
discussing the findings, some policy implications are suggested for the Hospitality, as well to practitioners
seeking an understanding of a practical managerial tool. Limitations of the study are highlighted and
further research discussions are suggested.
© 2014 Holy Spirit University of Kaslik. Hosting by Elsevier B.V. All rights reserved.

????
??????? ??? ??????? ???????? ????? ????? ????? ?? ???????? ??????? ???????? ???????? ??????? ?????????? ????? ???? ????? :
??????? ???????? ????? ????? ????? ?? BSC ????? ??? ?? ???? ????? ????? ) :??? 1 ??????? ??????? ( ) 2 ?????? ????? ( ? ) 3 (
???????? ???????? ????? ? ) 4 ?????? ?????? ????? ( ? ??????? ????? ???? ???? ?????? ????????? ??? ???? ???? ???? ??? ???? ??????
?????? ??????? ???????? ??????? ??????? ?????? ???????? ??????? ?? ???????? ??????? ????? ??????? .? ?? ??????? ????? ???????? ?? ?
?? ? ? ???????? ?????? ??????? ?????? ????? ??? ?????? ??????? ????? ?? ????? ???? ??? ??????? ????? ????? ?? ??? ? ????????
? .??????? ??? ???????? ? ??? ???? ?? ????? ??????? ????? ?? ?????? ??? ?????? ?
?
??? ????? ?????? ? ????? ???? ?? ????? ????? ?
????? .????? ?????????? ????????? ? ?????? ????????? ??????? ? ???????? ???? ?? ??????? ?? ??????? ????? ?????? ???????? ???
?? ??????? 130 ??????? ???? ??????? ????? ?? .??????? ????? ???? ????? ? ????? ???? ??????? ? ? ??? ???? ??? ??????? ????? ??
?????? ????
?
???? ??????? ?? ??????? ????? ????? ??? ?????? ???? . ??????? ????? ??? ? ????? ? ???????? ?? ??????? ?????? ????
?????? ?????????? ????? ???? ??? ?????? ???? ???????? ??????? ?? ??????? ?????? ??????? ?? .???????
?
?????? ? ???? ?????? ???
????? ????? ????? ?? ?????????? ????? ????? ?????? ????????? ?????? ???? ?? ?????????? ??????? ????????? ?? ??????
. ????????
14 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26
?? ??? ????? ???????? ????? ????? ????? ?? ?????????? ????? ???? ????? ?????? ???
??? ????????? ?????? ?????? ?? ???????? ???? ??????? ???? ???? ??????? ??????? ???????
????? ???? ?? ?????? ????? .
) ??? ????? ????? 1 . ?????? ??? ??? ???????? ?????? ??????? ?????? (

) ??? ??? 1 ????? ??????? ?????? ???????? ??????? ?? ?????? ????? ( .
???? ??????? ??????? ?????? ?????? :???????? ??????? ??????? :?????? 2009 ?(?
? 28 .

??? ????
?
?????? ??? ??????? ??? ?????? ?????? ??? ?????? ????? ?? ????? ??? ??
.???????? ????? ????? ????? ?? ?????????? ????? ???? ????? ?????? ?????? ???????
????? ???? ????? ??????? ?? ??????? ??? ?????? ?????? ?? ??????? ??? ????? ???? ???
????? ?? ?????????? ??????? ??????? ??? ???? ?? ??? ???? ???? ? ???????? ????? ?????
? ??????? ???? ????????? ?????? ?????? ???? ??? ???? ????? ?????? ?????? ?????
.???????? ???
?
????? ?????? ??? ??????? ?????? ?????
2 . ??????? ?????
?? ?????? ???? ??????? ????? ??? ?????? ????? ???? ???? ?? ??????? ???????? ???
????? ???????? ????? ???? ???????? ??? ? ???????? ????? ?????? ????? ?? ??????????
) 3 ?????????? ????? ????? ????? : ??? ?? ???? ?????? ????? ?? ??????? ???? ??? (
??? ???????? ??????? ?? ??????? ????? ???? ??? ??????? ?? ?????? ?? ?????? ????????
??? ????? ???? ??????? ??? ???????? ??????? ?????? ???????? ????? ????? ????? ??? ????? ?
?????? ????? ???? ????? ??? ????? ????? ?????? ??????? ?????? ??? ????? ?????? ??????
?????? ?? ???????? ?? ?????? ?? ??? ? ??? ? ?????? ?? ?????????? ??? ????? ???? ?
??? ??? ???????? ????? ????? ????? ?? ????? ????? ?????????? ?????? ????? ??? ???????
???? ????? ?? ??????? ???? ?? ??????? ??? ???????? ??????? ?????? ???????? ????? ???????
. ?????
????? ?????? ?? ??
?
??????? ???? ????? ??????? ??? ?? ??????? ????? ????? ?? ?
????? ?????? ??? ???? ???? ?? ???????? ????? ????? ????? ?? ?????????? ?????
: ?? ????? ????? ????? ???? ???? ? ??????????
? ???????? ??????? ???????? ???????? ??????? ?? ??????? ????? ????? ??? ?? " ???? ????
"???????? ????? ?????? ????? ?? ?????????? ?????
: ??????? ?? ??????? ????? ???? ???
??????? ???????? ???????? ??????? ??????? ????? ???? ??????? ????? ??? ?? ???
? ???????? ????? ?????? ????? ?? ?????????? ????? ???? ????? ?? ????????

????? ??? ??? ??????? ??? ?????? ???????? ??? 2011 ?????? 1432 ) ????? ?? 15 ?? (
????? ??????? ????? ??? ? ??????? ???????? ????????? ???????? ??????? ?? ???? ???? ???? ??
?????? ???????? ????????? ??????? ??? ?? ????? ?????? ??????? ?????? ?????? ???
????? ????? ?? ????? ????? ???? ??????? ??? ???? ???? ?????? ?????? ??? ??? ???????????
??? ????? . ???????? ??

3 . ?? ????? ???
: ??????? ?????? ?????? ????? ??? ????
????? ??????? ??? ???????? ??????? ?? ??????? ????? ????? ??????? ?????? ?????
.???????? ????? ????? ????? ?? ?????????? ????? ????
? ??? ???????? ??????? ?? ??????? ????? ????? ??????? ?????? ????? ??????? ??????
.???????? ????? ????? ????? ?? ?????????? ????? ???? ?????
???? ????? ??????? ??? ???????? ??????? ?? ??????? ????? ????? ??????? ?????? ?????
?? ?? ?????????? ????? ???? ???????? ????? ????? ??? )??????? ??? ?? ?????? ???? 1 - 3
???? 3 - 6 ?? ? 6 .(????? ?????

??? ???????? ???????? ??????? ?????? ?? ????? ????? ???? ?????? ?????? ??? ??????
.???????
????? ????? ?? ??????? ??? ???????? ??????? ???? ?? ????? ???????? ?? ?????? ?????
?? ??? ?????? ????? ???? ??? ???? ????? ???? ?????? ? ????? ????? ????? ?? ??????
. ??? ?????????? ????? ??????? ??? ???? ??? ????????
4 . ??????? ??????
: ??????? ???????? ??? ??? ?? ?????? ??????? ??? ????
???? ????? ???????? ??????? ?? ??????? ????? ????? ??? ????? ????? ???? ? :
??? ????? ??????? ??? .???????? ????? ????? ????? ?? ?????????? ????? ?
?????? ????? ???????? ??????? ?? ??????? ????? ????? ??? ????? ????? ???? ? :
???? ????? ???? ???????? ????? ????? ????? ?? ?????????? ????? ???? ????? ??????? ???
?? ) ?????? ???? ????? 1 - 3 ???? ?? ? ? 3 - 6 ? ????? 6 . (????? ?????
?????? ????? ???????? ??????? ?? ??????? ????? ????? ??? ????? ????? ???? ? :
.???????? ????? ????? ????? ?? ?????????? ????? ???? ????? ??????? ??????? ???

5 . ?????? ?????
??? ???????? ???????? : ????? ?????? ????? ???? ? ??????? ????? ????? ? ???????? ????
??????? ???????? ??????? ????? ?????? ??????? ???? ????????? ??? ?????? ?????
: ?????? ????? ??? ??? ???????? ????? ????????
5.1 ????? ??? ????? ???? : ????? ?????? ???????? ??????? ???????? ????????
?? ???????? : ?????
?????? ?????? ??? ? ???????? ??????? ??????? ?? ???????? ??????? ????? ?? ????? :
??????? ??????? ?????? ?????? ???????? ?????? ?? ????? ?????? 2009 ??????? ??????? ?
?? ???? ????? ?? ??? ??????? ? ??????? ??? ???? ?? ???????? ??????? ?? ??????? ?????
????? ?????? ????? ???? ?????? ???? ???????? ???? ???? ??????????? ?????? ?? ???????
.???? ???? ????????
?????? ????? ???????? ??????? ?????? ???? ???????? ????? ???? ?? ????? ??? :
?? ??? ???? : ???? : ??? ????? ???? ??????? ?????? ? ???????? ????? ???? ????
?????????? ???????? ????? ????? ????? ?? ????? ?????? ???? ?????? ???? : ??????? ?
. ???????? ???????? ??????? ???? ???? ??? : ??????? ? ?????? ???? ???????
5.2 ????? ????? ??????? ??????? ?? ???????? ???????? ??????? ????? ?? ????? : ???????
??????? ??? ?? ???? ??????? ?????? ??? ?????? ??? ????? ?? ???????? ????? ??? ? ????????
???? ??????? ???????? ??????? ??? ??? ??????? ?????? ?????? ?????? ???????? ?????? ??
.??????
5.3 ????? ???? : ???????? ????? ??? ??????? ?? Kaplan and Norton ??? ?? 1992 ?
?? ?????????? ????? ???? ?????? ?? ??????? ?????? ???? ??? ??????? ?????? ????? .
????? ? ( ?????? ????? ) ???? ????? :?????? ?????????? ????? ????? ?????? ?????? ??????? ???
) ?????? (????????? ?????? ? ?????? ????????) ?????? ????? ???????? ?? ( ??????) ?????? ????? ?
.?????? ?????? ?????? ??????? ?????? ???? ?????? ??????? ?????? . ( ??????
5.4 ????? ??????? ??????? ?? ??? ??? ????? ??? ?????? ????? ?? ???????? ????? :
?????? ??? ??? ???????? ??????? ????? ????? ??? ???? ??? ? ???????? ???????? ??
??????? SPSS ? ?????? ???? ???) 1998 . (
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 15
?????? ??????? ??? ??? : ???????? ???????? ????? : ??????? ??????? ????? ?? ???? ? ???????
??????? ??????? ???? ??? ????? ??????? ?? ?????? ??? ???? ??????? ??????? ?? (??????? ?? .
??????? ?????? ????? ( ???????? ?????? ) ?????? ???????? ??? ?? ???? ?????? ?? ??????? ?
????? ?? ??????? ????? ???? ??? ??? ?? ??? ???????? 2011 . ?
6 . ????? ????? ? : ?????
???? ???? ???? ???????? ???????? ???????? ??????? ????? ??????? ???????? ??? ??
??? ????? ????? ????? ?? ???????? ?????????? ????? ????? ???????? ?? ??? ???? ? ???
???????? ????? Balanced Scorecard (BSC) : ??? ?? ?????
Kaplan & Norton,1992, 1996, 2004) ( ) ? Sohn et al., 2003 )?( Garca
et al. 2009 ( ? (Lee et al., 2008) ? ) Eilat et al., 2008 ( ? (Patel et al.,2008) ?
(Leung et al., 2006) )? (Wiersma, 2009 ) ? Yuksel, 2010 & Dag?deviren ? (
) Fried, 2010 ( ? ? ?????? ) 2001 ? ( ? ????) 2006 ( .
?? ?? ???? Kaplan and Norton ???? ?? ??????? ?????? ???? ??????? ??? ?? ?
?????? ??????? ? ??????? ???? ??????? ?????? ????? ?????? ???????? ?????????? ?????
? ???????) ????????? ???????? ???????? ???????? 2006 : 34 .(
???? ???? ???? ??? ?????? ???????? ????? ????? ????? ?? ???????? ?????????? ?
??????? ???????? ????? ???? ?????? ?? ??????? ???????? : ??? ?????? ????? ?? ????? ???? ?
) ????????? ???????? ???????? ???????? ?????? ??????? ? ??????? ???? ??????? ? 2006 : 34
? Yuksel, 2010 & Dag?deviren .(
????? ????? : ???? ?????? ?? ????? ?????? ????? ?????? ???????? ??? ???
?????????? ???????? ????? ????? ????? ?? ?????????? ????? ???? ?? ??????? ???????? ?
: ??? ???? ???????? ???? ???????? ??????? ???????? ????? ????? ????? ?? ????????
6.1 : ???????? ????? ????? ????? ?? ?????????? ????? ?????
?? ?? ??? ) Lee & Lai ,2007 (Valderrama etal.,2009, ?????????? ?????
?????? ????? ????? ????? ?? ??? ?? ???? ? ?????? ???? ????? ????? ????? " ??? ??? ??
???? ?" ?????? ?????????? ?? ????? ?????? ??????? ??? ?????? ????? : ?? ????? ?????? ??? ?
???????? ???????? ??? ? ???????? ?????? ?????? ?????? ?????? ? ???????? ?????????? ?????? ?
? ?????? .
?
??? ?????? ??? ???? ??? ?? ?? ?????
? ?????? ????? ??? ??????? ?????? ??? ???? ????? ???? " ???? ??? ????? ????? ???
? ?????? ?? ?????? ??? ????????????? ????????? ??????????? ???????? ??????? ??? ?? ??? ?
??? ?????? ???? ??????? ??????? ???? ??????? ???????? ???? ??????? ????? ????? ?? ????
) ?????????? ?????? ? ? 2006 : 277 ? Huang, 2009 .(
?? ?????? ?? ?????? ?? ???????? ????? ????? ????? ?? ?????????? ????? ???? ?????
?? ?????? ????? ???? ?? ?? ? ????? ???? ???? ??? ??????? ??? ????? ? ???????
????? ?????? ????? ???? ????????? ? ?????? ???????? ???? ?? ????? ?????? ????????? ???? ?
??????? ??????????? ?????? ???? ?? ) Griffiths, 2004, Patel et al., 2008 .(
?? ?? ???? Kaplan & Norton,1992, 1996, 2004) ?? ?????? ???? ?? ??? ( ????
? ????? ????? ????? ??? ??? ? ???????? ?? ?????????? ????? ?????? ???????? ????? ?????
????? ??? ???????? ?????? ????? ?? ??????? ????? ??? ???????? ????? ????? ???? ???
) : ??? ????? ????? ??? ?? ???? ? ????? ?????????? 1 ) ?????? ??????? ( 2 ??? ( ?????? ??
) 3 ) ???????? ???????? ????? ( 4 )?????? ?????? ????? ( Huang et al., 2004 .(
) ????? ???? ????? ?? ??? ?? ????? 2008 (Lee etal., ????? ???????? ????? ????? ?? ?
??? ?????? ????? ????? ????? ???????? ?????????? ?????? (?????? ?????) ???? ????? : ?
?? (????????? ??????) ?????? ???? ?????? ? ????? ( ???????? ???????? ????????) ? ? ?????? ??????
(?????? ??????) ) ????? ????? ? 2 ????? ?? ?????????? ????? ???? ????? ( ????? ?????
.?????? ????? ?? ?? ????? ??? ? ????????
?? ?????????? ????? ????? ?????? ????? ???????? ????? ????? ??????? ?????? ???? ?
?? ) ??????? ?????? ??? ?????? ??????? ???? ???? ? ????? ????? ???? ???
?
????? ? ???????
???? ?? ?????? ???? ? ?(? ????????? ????????? ????? ?? ?????? ????? ?????? ??? ???? ??? ?
?????? ?????? ??? ??? ??????? ???????? ??? ??? ????? ???? ??????? ??????? ? ??????? ??? ??????
) ?????? ??? ???? ?????? ???????? ????? ????? ??????? ???? ???? ? ?????? ??? ???? Lee etal.,
2008 .(
?????? ?????????? ??????? ?????? ???? ????? ???????? ????? ????? ??????? ???? ???
) ?????? ?? ????????? 2007 Huang, .(
???????? ??????? ???????? ??????? ???????? ?????? ????? ?? ??? ???????? ?????? ????? ?????
????? SWOT ?? ???? ????? ???? ????? ??? ??????? ??? ???? ?????? ???????? ????? ???
????? ??????? ???? ????? ??? ??? ??????????? ?? ?? ???????? ????? ????? ???? ??? ? ?
??????? ???? ??????? ???????? ) ??????? ?????? ???? ?????? ? Quezada, 2009 Huang,
2007 . (

) ??? ??? 2 ????? ??? ???????? ????? ????? ????? ( Kaplan & Norton
:?????? ??????? ????????? ????????? .? ? ?? ?????? ????? ????? ?????????
???????? ???? ??????? : ????????)? ??? ? 2006 ? ? 285 . (

6.2 ????? ?? ?????????? ????? ????? ??????? ???????? BSC :

????? ????? ?? ?????????? ????? ????? ????? ???? ??????? ???????? ?????? ???????? ???
????? ????? ?????? ???? ???????? :????? ???????? ??? ??????? ???? ???? ?? ???? ? ???
??? ???????? ????? ????? ?????? ?? ????? ??????? ?????? ???? ???????? :???????? ????????? ?
: ??? ???? ???????? ????????? ???? ????? ????? ?? ???????? ????? ?????
???????? ????? ? : : ???????? ????? ????? ?????? ????? ?????? ???? ???????
????? ) Lee etal., 2008 ?? ( ???????? ????????? ????????? ????? ??? ????? ?????
?????? ????? ????? ?????? ?? ??????? ?? ?? ???? ????????? ????????? ????? ?? ????? ?? ?
????? ?? ???? ???? ?????? ?? ?????? ????? ???????????? ???????? ?????? ?????? ?? ??? ?
? ???? ? ?????? ??? ???? ?? ????? ???? ??????? ??????? ? ??????? ???????? ?????? ?????? ????
??? ??? ?????? ??? ??? ??????? ???????? ????? ???? ??? ? ????????? ????????? ????? ???? ?
????? ? ?????? ????? ??????? ??????? ) ???????? ????? ?????? ?????? ?????? ??? ????????
???????? ???????? (?????? ?????? ?????? ????????? ???? ?? ??? ??????? ????? ????? ??? ?
???? ???? ????? ?????? ????? ??? ??????? ???? ??????? ?????? ??????? ?? ??? ???????? ????
????? ??? ?????? ????? ???? ??????? ?? ? ???? ??? ??? ????? ?????????? ????? ?????? ? ?
.???????? ????? ??????
) ????? 2007 Rickards, ???????? ????????? ???????? ????? ?????? ??????? ??????? (
Benchmarking ? ?? ?????????? ??????? ?????? ?????? ????????? ??????? ??????? ???
?? ??????? ???????? ????? ?????? ??????? ?? ??? ??????? ????? ????? ????????? ?????
?? ?? ???? ?????? ???? ?? ??????? ???? ?? ?? ??????? ???? ?????? ?????? ?
????????????? ????? .??????? ????? ??? ????? ?? ?????? ???????? ????? ????? ???????? ?
?? ?? ????? ) 2007 Lee & Lai, ( ????? ???????? ????? ?????? ??????? ??????
??????? ????? ????? ????? ??????? ????? ???????? ???? ?? ??? ????? ??????? ??????? ??? ?
??????? ?????? ?????? ??????? ?????? ??????? ????? ???????? ????? ????? ????? ??? ?
????? ????? ?????? ?? ??? ??????? ????? ?????? ???? ???????? ???????? ???????? ?????? ?
??????? ??????? ??????? ?? ???? ???? ??????? ????? ????? ??? ? ????? ?????? ?????? ???
???? ????? ???? ????? ??? ??????? ???? ??? ? ??????? ????? ?????????? ???? ??? ?????
?????? ?????? ????? .???????? ???????? ???????? ?????? ?
????? ?????? ??? ) Bhagwat & Sharma, 2007 ( : ??????? ????? ????? ???? ?????
??????? ??????? : ???????????????
?
???? ????? ???? ??? ???????? ? ???????? ????? ?????? ????
?????? ???????? ???????? ?????? ??????? ?????? ??? ?????? ??? ????? ??????? ??????? ?? ?
???? ????? ???? ????? ???? ???? ??? ???????? ????? ?????? ?? ??? ??????? ????? ??????
?? ??????? ????? ???? ????? ??? ???????? ????? ?? ???? ???? ??? ? ??????????? ??????? ???

?
?????? ???? ?????? ??????? ??? ??? ? . ???? ?????? ?????? ??????? ????? ????? ?
???????
??????? ??????
?????? ????????
??????? ? ??????
16 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26
????? ??? (Huang, 2007) ????? ?????? ??????? ??????? ??? ???? ???? ?
?????? ?? ??? ??????? ????? ????? ??? ? ???????? ????? ?????? ????? ?? ??????????
????? ???? ?? ??? ??????? ????? ????? ??? ? ?????????? ??????? ???? ???? ???????? ?????
? ?????????? ??????? ??? ????? ??????? ?????????? ??????? ?? ???? ????? ? ?????
: ??????? ?????? ??? ?? ?????? ?????????? ????? ????? ??? ??? ??????? ??? ?? ? ??????
??? ??????? ????? ??????? ?????? ????? ?????? ?????? ? ???????? ????? .?????? ????? ?????? ?
????? ) Thomas & Bose, 2007 ( ???? ?????? ???????? ????? ?????? ????? ??????
?? ?????? ??????? ???? ? ?????? ????? ???? ???? ????? ???????? ????? ?????? ??? ??? ?
) ?????? Foster Brewing ( ?? ? ?????? ????? ?? ???? ??? ?? ???? ???? ?
?
???? ??
????? ?? ????? ?????? ??? ?????? ??? ??? ?? ? ? ?????? ??????? ?????? ???????????????? ????? ?
??? ??????? ???????? ??? ????? ???????? ????? ????? ??????? ?? ??? ??????? ????? ????? ??? ?
.?????? ?? ??????? ????? ????? ??? ?? ?????? ?????? ?? ???? ????? ????? ??
) ????? Tarokh & Shooshtari, 2005 ??????? ????? ??????????? ?????? ?????? (
?????? ??? ? ???????? ????? ?????? ???????? ???? ? ??????? ???? ???? ????? ???? ???? ???
???? ???????? ????? ?????? ?? ????? ?? ?????????? ????? ?????? ???? ????? ????? ??? ?
??????? ????? ???? ???? ?? ??????? ???? ????? ?????? ??????? ????? ????? ?????? ??? ?
?? ?????????? ????? ????? ??? ? .?????? ??? ????? ????? ?????? ????
) ????? Craig, 2005 ?? ?????????? ??????? ????? ???????? ????? ?????? ??????? (
: ??? ???????? ????? ?????? ????? ??????? ?? ??????? ????? ????? ??? ? ???????? ???????
??? ? ?????? ????? ????? ??? ? ??????? ??????? ? ??? ????? ?? ????? ? ???????? ???????? ??? ?
??????? ???? ??????? ?? ??????? ???? ?? ????? ??? ? ??????? ??? ?? ?????? ???? ?????
????? ??????? .?????? ???? ????? ?? ?????????? ????? ????? ?? ?????
?
?????? ?
) ????? Wu, 2005 ?????? ??? ??????? ?????? ( ?? ?????? ????? ???? ???????? ?????
???? ????? ?????? ????? ???? ?????????? ? ???????? ????? ?????? ??????? ??????? ??? ?
???? ????? ??? ????? ???? ????? ????? ????????? ?????? ?? ?????? ????? ????? ??????? ???? ?
??? ? ?????? ?? ???????? ??? ????? ???? ??? ????? ?????? ?????? ????? ??? ??????
?
??
???? ?????? ??????? ????? ?? ??? ????????? ? ?????? ?? ?????? ??? ???????? ?? ??????
????? ??? ????? ??? ? ??? ??????? ????? ???? ???????? ????? ?????? ??????? ?? ??? ???????
?? ?? ?????? ????? ??? ?????? ???? ?? . ?????? ????????? ???
????? ?????? ??? ?? ) ,2005 Evans ???? ?????? ????? ???????? ????? ?????? ?????? (
?????? ???????? ????? ?? ?????? ?? ??? ??????? ????? ??? ? ???????? ??????? ?? ??????
????? ????? ??? ? ???????? ????? ?????? ????? ???????? ??????? ????? ????? ?? ??? ???????
. ???????? ????????? ?????? ???? ?????? ????? ?????? ???? ??? ????????
) ????? Yu, 2005 ?????? ?????? ???????? ????? ?????? ??? ?????? ????? ?????? (
??? ? ?????????? ?????? ?? ?????? ?????? ??? ??? ????? ?????????? ????? ?????? ??????????
?? ?????? ????? ??? ???? ?????? ??????? ????? ??????? ??????? ???? ??? ?????? ????
?????????? ?????? ? ?????? ????? ?????????? ?????? ????? ??? ???? ? ?????? ????? ????
??????????? ?? ?????????? ????? ???? ?? ??? ??????? ????? ????? ??? ? ? ? ??? ????? ?
?????? ??? ????? ??? ????? ???? ??? ? ??? ? ????? : ?????? ??????? ???????? ?? ?
. ??????? ? ??????? ? ????????
?? ?? ????? ) Eriksen & Urrutia, 2005 ?? ???????? ????? ?????? ????? ????? (
? ???????? ?????? ?????????? ???? ????? ? ??????? ?? ????? ??????? ??? ???????? ???
????? ??? ? ?????? ????? ????? ??????? ???? ? ?????? ???? ??? ??????? ???? ??????
????? ??? ????? ??? ??????? ??? ?? ??? ???????? ????? ?????? ?? ??? ??????? ?????
??? ????? ? ???????? ???? ?????? ??????? .???????? ????? ?????????? ?
????? ) Griffiths, 2003 ( ???????? ??????? ?? ???????? ????? ?????? ??????? ??????
?? ?????? ?? ?????? ?? ?? ???????? ????? ?????? ????? ?? ?? ????? ???? ? ????????? ??
? ?????? ????????? ?? ?????? ????? ???? ?? ?? ? ???????? ? ??????? ?????? ???? ?? ????
????? ??? ????? ????? ??????? ????? ??? ?? ???? ? ?????????? ????? ?????? ???? ?????????
. ??????? ?????? ?????? ???? ????? ?? ???????? ????? ?????? ???????
) ????? Huang et al., 2004 ?????? ????? ?????? ????? ????? ?????? ( ?? ??
????? ???????? ????? ?????? ????? ?????? ??????? ??????? ??? ? ?????? ??????? ??????
?? ????? ????? ??? ????? ??????? ????? ???? ??? ? ?????? ??????? ?????? ?? ????? ?????
???????? ??? ? ???????? ??? ???? ????? BSC ????? ??? ??? ????? ?????? ????? ??? .
) ?? ?? ????? Braam et al., 2004 ???????? ????? ?????? ??????? ????? ?????? (
??? ????? ??? ??????? ??????? ? ????????? ??????? ??? ???? : ????? ????? ??? ??? ??????? ??
?? ??? ??????? ????? ????? ??? ? ????? ????? ??? ?????????? ??????? ???????? ????? ??????
??? ?? ?? ??????? ??? ???? ??????? ???? ?????? ???? ?? ???????? ????? ?????? ???????
???? ???? ????? ??????? ????? ??????? ??????? ??????????? ?? ? ? ????? ?? ??? ????? ??
. ????? ???? ???? ???? ?? ?????? ?????? ????? ?????? ???????
) ????? Papalexandris et al., 2004 ?? ???????? ????? ?????? ????? ?????? (
?????? ???????? ????? ?????? ??????? ?? ??? ??????? ????? ????? ??? ? ????????? ?????
?? ????? ?????? ?? ???????? ????? ????? ??????? ??? ????? ?? ????? ?? ?????????? ???
.?????? ????
) ????? Martinsons et al., 2004 ???? : ???????? ????? ?????? ??????? ?????? (
??? ???????? ????? ?????? ?? ??????? ????? ????? ??? ? ????????? ???? ??????????? ??????
?????? ??? ???? ???? ? ??????? ??????????? ?????? ????? ??? ???????? ???? ???? ??
? ??????? ????? ? ???????? ???????? ? ?????? :??? ?????? ???????? ?????? ????? ???? ????????
?? ??? ??????? ????? ????? ??? ? ?????? ?? ??????? ??????? ??????? ????????? ???? ???
?? ????? ?????? ????? ??? ??????? ?? ????? ????????? ??? ?? ???????? .??????
) ????? Vriens et al., 2003 ??? ?????? ???? ?? :?????? ( ???? ???? ???????? ??
?? ??????? ? ??????? ???? ????? ?????? ?????? ?????? ????? ??????? ??????? ?????
??????? ???? ???? ?????? ???? ?????? ???? ??? ?????? ????? ??????? ??? ???????? ???? ?? ? ?
??? ?????????? ??? ??? ???????? ??????? ?? ??????? ???? ??? ??? ??????? ????? ????? ? ???
.????? ?? ??????? ?????? ?????? ?????? ????? ?????? ???? ???? ???????? ????? ?????? ??
??????) ????? ? 2000 ?? ???? ?? ????? ???????? ?????? ????? ??????? ?????? ( ? ??
?????? ?????? ?????????? ??????????? ?????? ???? ??? ????? ??????? ??????? ??? ?
??????? ??????? ????? ?????? ?? ? ??????? ?????? ????? ??? ????? ? ?????????? ?? ??? ?
????? ???????? ??????? ?????? ??? ?????? ???? ??????????? ???????? ?? ????? ??? ? ??
?? ????? ???????? ?????? ????? ?? ??? ??????? ?????????? ????? ???? ????? ? ????? ????? ?
?? ???? ?? ???? ?????? ?????? ?????????? ??? ???? ????? ?????? :?? ?????? ??? ???? ?
?? ????? ????? ???????? ???? ??? ??????? ? ??????? ?????? ????? ?? ??????? ????? ????? ???
.?????? ??????? ? ???????? ????????? ? ??????? ?????? ???? ??
:???????? ????? ????? ?????? ????? ?????? ???? ???????? ????
????? ???? ??????? ???????? ?????? ?????? ????? ???? ? ???? ?????? ??? ???? ?? ??????
???? ??? ???????? ?????? .???????? ????? ?????? ?????? ??
.?????? ???? ?? ??????? ???? ???? ?? ???? ??????? ???????? ????? ?????? ???????
?????? ??? ????? ?????? ???? ???????? ???????? ???????? ?????? ?????? ????? ??????
.???????? ????? ?????? ????? ??????
?? ????? ???? ???? ?????? ??????? ????? ???? ????? ??? ???????? ????? ?? ???????? ???
.????? ?????? ??????? ?????? ???
?
??????
.?????? ?????????? ??????? ???? ???? ???????? ????? ??????
.????? ?? ??????? ?????? ?????? ???? ???? ???? ???????? ????? ??????
? ??????? ????? ????? ??? ?? ?????? ?????? ?? ???? ????? ????? ?? ???????? ????? ????
.?????? ?? ???????
.?????? ??????????? ?????? ?????? ?????????? ???? ???????? ????? ?????
????? ???? ????? ?? ???????? ????? ????? ??? ????? ?? ???? ???????? ??????? ?????
.???????? ????????? ?????? ?????????? ???????
??????? ??? ????? ?? ????? ?????????? ????? ????? ?????? ???????? ????? ??????
.???????? ????? ?????
.??????? ??????????? ?????? ????? ??? ???????? ???? ???? ??? ???????? ????? ??????
???????? ???????? : ???????? ????? ????? ????? ??????? ??????? ?????? ???? ???????? :
) ????? Manville, 2007 ????? ???????? ????? ?????? ?????? ???? ???? ????? (
?? ??????? ????? ????? ? ????? ??? ???? ? ????? ????????? ??????? ????????? ??????
??????? ?? ??? ? ???????? ???????? ??????? ?? ??????? ???? ???????? ????? ?????
.???????
????? Dutta & Umashankar, 2007) ????? ?? ???????? ????? ?????? ??????? (
? ??????? ?????? ????? ???? ????? ?????? ????? ?? ??? ??????? ????? ????? ? ????? ?? ?????
???????? ?? ?????? ?????? ?????? ??????? ??????? ????? ?????? ??? ???? ?? ???? ????????
. ??????? ??? ?? ?????? ??????? ?????? ????? ?????? ? ??????? ???? ???????
????? ?????? ??? Producao, 2006) ? ???????? ????? ????? ????? ????? ?????? (
???????? ????? ?????? ????? ???? ???? ???? ???????? ??????? ?????? ??????? ??????????
? ???????? ????? ????? ????? ???? ???? ????? ?????? ? ???? ??? ?????? ????? ??? ? ????
????? ????? ???????? ?????? ??? ??????? ?? ??? ??????? ????? ????? ??? ? ??????
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 17
????? ??????????? ????? ?? ???????? ????? ?????? ????? ???? ???? ???? ????????
.???????? ????? ????? ????? ??? ?? ???? ?????? ????? ????? ???? ?????? ?? ??????
) ????? Chen et al., 2006 ? ?????? ?????? ( ?????? ???? ????? ?? ???????? ????
????? ????? ??? ? ?????? ??????? ??? ???????? ? ??????????? ?????? ?????? ? ?????? ???????
???? ? ?????? ??????? ?????? ?? ????? ?????? ????? ???? ???????? ????? ????? ?? ??? ???????
?????? ????? ??
????? ??????? ????? ??? ? ?????? ??????? ????? ?? ??????
?
????? ?????? ???? ?????
????? ?????? ????? ??? ?? ??????? ??????? ??????????? ?????? ????? ?? ??? ??????? ?????
.???????? ???? ?????? ????? ????? ????? ????? ????????
) ????? Park, 2005 ????? ???? ??? ?????? ( ?? ??????? ???? ???? ?????? ???? ?
??? ?? ???????? ???? ?????? ??????? ????? ????? ??? ? ???????? ????? ?????? ?????
.???????? ????? ?????? ?????? ???? ??????? ???? ????? ?? ????? ????? ????? ???? ????
????? ) Liu, 2005 ? ????? ?????? ????? ?????? ( ????? ????? ???? ?? ???????
????? ????? ????? ???????? ????? ?????? ????? ?? ??? ??????? ????? ??? ? ?????
.??????? ?? ?????? ????? ??????? ??????? ???? ???? ????? ??????????
) ?? ?? ????? Dabhilkar & Bengtsson., 2004 ( ????? ?????? ??????? ??????
??? ? ?????? ?????? ????? ??? ??? ??????? ????? ?? ? ????? ???? ?????? ????????
???? ?? ???? ??? ?? ?????? ?? ?????? ??????? ??????? ???? ?? ??? ??????? ????? ?????
??? ?? ??? ??????? ????? ??? ? ???????? ????? ?????? ????? ?? ????? ???????? ????? ??
.?????? ?? ?????????? ????? ???? ??? ?????
) ????? ?????? ??? Sharma & Hoque., 2001 ????? ?????? ????? ????? ?????? (
??? ???????? ?? ???????? ????? ????? ??? ? ???? ?? ?????? ???? ??? ???????? :????
??????? ????? ???? ?? ?????? ???? ???? ???? ???? ??? ???????? ????? ?????? ?? ??? ???????
??????? ????? ??? ???????) ??????? ???? ???? ????? ????? ?? ????? ????? ? ???????????
??? ?? ( ???????? ?????? ??? ????? ???? ????? ? ?????? ???????? ????? ?????? ?? ? ?????
.???????? ????? ?????? ??
: ???????? ????? ????? ????? ??????? ??????? ?????? ???? ???????? ????
????? ???? ???????? ????? ????? ???????? ???????? ??????? ?? ?? ??????? ?? ??? ?
??? .????
???? ????? ?????????? ????? ????? ????? ???????? ????? ??????
???? .??????? ?? ?????? ????? ??????? ???????
.???????? ????? ?????? ????? ???? ?? ???? ??? ?? ?????? ??????? ??????? ????
? ?? ???????? ?????? ??????? ???????? ????? ??????? ??? : ??
???????? ????? ????? ????? ?? ?????????? ????? ????? ????? ???? ???????? ?????
???? ?? ??????? ?????? ?? : ?? ????? ????? ??????? ?????
.????????? ? ???????? ? ??????? : ?????? ??? ?????? ?????? ?????????
?? ?????? : ????? ??? ???????? ????????? .????? ?????? ? ?????
???????? ?????? ? ?????? ????? ? ????? ?????? ????? : ??? ??????? ???? ??????
.????????? ??? ????? ? ??????? ?? ??????? ???? ? ???????
?????? ?? ????? ???????? ????? ?????? ????? ???? ???????? ?????? ?? ????
?? ??????? ? ??????? .?????? ????? ???? ???????? ????? ????? ????? ???
7 . : ????????? ??????? ????? ?????
: ?????? ????? ??? ??????? ?????? ????? ?? ???????? ???????? ??????? ??? ????????
7.1 : ???????? ??????? ?? ????? ???? ?? ????????? ??????
) ??? ???? ???? 1 ????? ( ?? ????? ? ????? ???? ?? ????????? ?????? ??????? ?
????? ??????? ???? ??????? ???????? ??? ?? ????? ???? ?? ????????? ?????? ?? ???????
????? ????? 71.8 ????? ???????? ???????? ???? ???????? ??????? ??????? ?? ???? ? % 69.3 % ?
???? ??????? ?? ???? ?????? ???? ???????? ??? 62.8 % ?????? ??????? ?? ???? ???? ??? ?? ?
????? ??????? ??????? ?? ??? ??? ???????? ???????? ?????? ??? ?????? ??????? ??????? ??????
59.3 % .
)??? ???? 1 ???????? ???????? ??????? ?? ????? ??????? ??????? ?????? (
?????? ) ??? ?????? ????? ????? ?? ?????? ???? : 1 .???????? ????? ?? (
??????? ???? ???? ????? ?? ?????? ??? ????? ????? ?? ???? ?????? ??????? ?????
????? ???? ?????? ? ???????? ??????? ?? ???? ??????? ??? ?? ??? ? ??????? ??? ????????
???? ??? ????? ??? ?????? ???? ??????? ??????? ?? . ???????? ???????? ??????? ??????? ?
.??????? ????? ???? ???? ???????? ??????? ??????? ??? ??? ?????? : ??? ???? ????? ?????

??? ) ??? 3 ? ??????? ?????? ( ????? ? ???????? ??????? ????? ???? ?? ????????? ?
) ??? ??? ????? 3 ????? ???? ?? ????????? ?????? ??????? ?????? ( ???????? ???????
???? ????? ???? ????? ?? ??????? ??? ????? ????? ?????? ???? ??? ????? ?????
. ???????? ???????? ???????
7.2 ??? ??????? ?? ?????? ????? ???? ???????? ??????? ???????? ????? ????? ????? ??
:???????? ?????
) ?????? ???? 2 ??? ????? ???? ( ?? ???????? ??????? ???????? ???????? ??????? ?? ???
) ?????? . ???????? ????? ???? ????? 2 ? 3 / 1 ??? ????? ???? ??? ??????? ????? ????? ? (
?????? ?????? ????? ???? ????? ????? ???? ???????? ??????? ?? ??????? ????? ???? ?????
????? ?? ???????? ????? ????? ??? ?? ???????? ??????? ???????? ????? ??? ????? ???? ??? ?
) 4 ?????? ????
?
???? ???????? ??????? ???????? ???????? ??????? ?? ?????? ????? ??????? ?????? (
.?????? ??
????? ?? ?????? ????? ????? ??????? ????? ???? ????? ??? ?????? ?????? ????????
?? ????? ?????? ?? ?????? ????
?
???? ???????? ??????? ???????? ???????? ??????? ?? ???????? ???
: ????? ??? ????????? ??????? ????? ???
????? ????? ???? ?????? ???? ???? ??????? ????? ???? ????? ??? ?????? ???? ????
?????? ???????? ???????? ??????? ?? ?????? ????? ???????? ??????? ????? ?? ??? ?? ???????? ?
?? ?????? ??? 1 - 3 ???? ?????? ??????? ?????? ?? ???????? ???????? ????? ?????? ?????
??? ?????? ????????? ?????? ?? ???????? ?????? ??? ???????? ??????? ????? ?? ??? ?? ?
?? ???????? 3 - 6 ? ?????? ?????? ????? ??? ??????
?
????? ?????? ? ????????? ??????? ?????
?? ???????? ?????? ??? ???????? ??????? ????? ?? ??? ?? ?????? ????? ???? ? ????? ?????? 6
?????? ?????? ????? ????? ????????? ?????? ?? ???????? ??? ?????? ???? ?????? ????? ?????
? ??????? ?????? ????? ???????? ???? ?? ?????? ????? ??? ??? ???? ?????? ??????? ??
????? ???? ??????? ????? ???? ????? ??? ?????? ???? ???? ?" ???? ???? ????? ???????
??? ??????? ????? ?? ??? "???????? ??????? ???????? ???????? ??????? ?????? ???? ????
? ????? ????? ? % ??????? ?????? ???????
1 ??????? ???????? 71.88 1
2 . ?????? ???? ?????? 62.85 3
3 . ???????? ???????? ?????? 69.39 2
4 .???????? ?????? ?????? 59.33 4

??????
????????
????
??????
? ? ???????
???? ????
????????
???????
5.0
4
3.0
2
1.
0
Mean

18 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26

? ?????? ???????? ?????? ??? ?????? ????? ??????? ???????? ?????? ?? ??????? ????????
.?????? ????? ????????? ??????

) ???? 2 ???? (
?? ?????? ?????
???????? ???????
??????? ????????
???? ????? ????????
?????? ?? ??????
??? ????? *
?????? ?????
05 %.
??? ?????**
????? ????? ? 01 % .
) ??? ?????? ????? ????? ?? ?????? ???? : ?????? 2 ? 3 / 1 .???????? ????? ?? (

) ??? ??? 4 ???????? ??????? ???????? ???????? ??????? ?? ?????? ????? ??????? ?????? (
?????? ???? ???? ?????

????? . ???? ?????? ??????? ? ?? ???

?
?????? ?? ?????? ???

???????? ???????? ??????? ?????? ????? ????
?? 1 - 3 ????? ?? 3 - 6 ????? 6 ????? ?????
???????
??????? 2
p-
value
????? ??? ??????
??????
???
?????
??????
??????
???
?????
??????
????? ?
1 .??????? ??? ????? ????? ?????? ????? ????? ???? 3.12 0.81 3.21 1.03 3.50 1.01 2.643 0.048
2 .???? ? ????? ?????? ??????????? ????? ?????? ???? 3.81 0.79 3.82 0.77 3.81 1.08 .3530 .8480
3 .??????? ?????? ?? ???????? ???????? ???? 4.22 0.81 3.43 0.86 3.14 1.04 .6150 .7160
4 .????????? ??????? ?????? ???? ??? ?????? ???? 4.05 0.96 4.04 0.79 3.97 0.91 1.151 0.011
5 . ????????? ?????? ?? ???????? ??? ?????? ???? 4.12 0.91 3.59 1.07 4.15 0.92 3.081 0.004
???? ? 3-1 ?? 3 6- ?? ?? ?? ? ???? ? 6 ??
??? ? ?? ??? ? ???
2.5
2
1.5
1
0.5
0
M
e
a
n
?? ? ? ??? ?? ?? ? ?
? ??? ? ?? ? ? ???? ? ? ?
??? ? ?? ??? ? ?? ? ??? ?
?? ??? ??
?? ????? ??? ?? ? ?
? ??? ?? ???? ? ? ??
? ??? ? ?? ?? ? ?? ? ?
????? ? ? ?
? ?? ?? ? ? ??? ?? ?? ?? ?
? ??? ? ?? ??? ? ?
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 19

7.3 ????? ????? ?? ???????? ??????? ???????? ???????? ???????? ?????? ?????? ????
:???????? ?????
) ?????? ???? 3 ???????? ???????? ???????? ??????? ????? ??? ?????? ?????? ???? (
? ?????????? ?????? ?????? ???????? ??????? ???? ???????? ????? ???? ????? ?? ?????? ?
????? ) ?????? .?????? ???? 2 ? 3 / 2 ( . ???? ????? ??? ????? ???? ??? ??????? ????? ?????
??? ???????? ????? ???? ?????? ?????? ?????? ??? ????? ???????? ??????? ?? ??????? ?????
?? ???????? ???????? ??????? ????? ) ??? ????? ????? ? ???????? ??????? ?????? 5 ?????? (
????
?
???? ???????? ??????? ???????? ???????? ???????? ??????? ????? ??? ?????? ?????? ???????
.?????? ????
????? ??? ?????? ?????? ???? ??????? ????? ???? ????? ??? ?????? ?????? ????????
????? ??????? ???? ???????? ????? ???? ????? ?? ???????? ??????? ???????? ???????? ???
: ????? ??? ????????? ??????? ????? ??? ?????? ?? ?????? ???? ?????
??????? ???????? ???????? ???????? ??????? ????? ???? ????? ??? ?????? ???? ????
?????? ???? ????? ???? ???????? ???????? ??????? ???????? ?????? ???? : ???????? ??????
?????? ??? ?????? ???? ? ????????? ?? ?????? ????? ????? ????? ??? ????????? ????????
.???????? ????? ?? ??????? ?????? ?????? ????? ??????? ???????? ??????? ??????? ???
??? ?????? ???? ????? ??? ????? ???? ?????? ?? ?????? ???? ??????? ????? ???? ?????
??????? : ???????? ??????? ???????? ???????? ??????? ?? ??????? ????? ??? ?????? ?????? ?????
????? ????? ???????? ?????? ???? ???????? ?? ??????? ?????? ???????? ???? ??? ??????
????? ???? ???????? . ???????? ?????? ?????? ?????? ?

20 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26

) ???? 3 ?? ?????? ???? ???? ???????? ???????? ??????? ????? ??? ?????? ?????? ???? (
??????

?????? ????? ??? ????? * 05 ?????? ????? ??? ?????** %. 01 % .
) ??? ?????? ????? ????? ?? ?????? ???? : ?????? 2 ? 3 / 2 .???????? ????? ?? (

) ??? ??? 5 ?????? ????? ??? ?????? ?????? ??????? ?????? ( ????? ????? ???????? ???????? ?
??????
?

?????? ?? ?????? ???

??????? ?????? ?????? ???? ?
???????? ????????
?? 1 - 3 ????? ?? 3 - 6 ????? 6 ????? ?????
??????? ??????? 2 p-value
????? ??? ?????? ?????? ????? ??? ?????? ?????? ????? ??? ?????? ??????
1 ???????? ?????? ????
.??????? ?????? ???????
3.96 1.12 4.38 0.75 3.96 0.78 7.320 *.024
2 ???? ??? ?????? ???????
.??????? ??????? ??????
4.18 1.01 4.21 1.08 4.26 0.65 2.316 .2330
3 ????? ???????? ?????? ????
.??????? ?????
4.08 0.88 3.79 1.37 4.02 0.79 .642 .7140
4 ?????? ??? ?????? ????
???????? ????????
4.16 0.93 4.01 1.15 4.22 0.74 5.136 **.017
5 ?????? ?????? ????
.???????? ?????? ??????
4.00 1.18 3.74 1.14 3.85 1.05 1.323 0.512
6 ????? ????? ????
?????? ?? ??????
.???????
4.18 0.88 4.18 0.69 4.20 1.03 5.936 *.011
7 ??????? ?????? ?????? ????
.???????? ????? ??
4.58 0.93 4.51 0.89 4.33 0.75 7.313 *.026
???? ? 3-1 ?? ???? ? 6-3 ?? 6????? ?????
??? ? ?? ??? ? ???
3
2.5
2
1.5
1
0.5
0
M
e
a
n
??? ? ??? ?? ? ?? ? ??? ?? ?? ?
??? ?? ?? ??? ?? ??? ? ??? ?
??? ??? ??
???? ??? ? ???? ? ? ? ??? ?
???? ? ? ??
???? ?? ?? ? ??? ? ?? ?? ? ?
? ???? ???
? ??? ? ???? ? ??? ? ?? ??? ?
?????? ?? ?? ? ? ?? ? ?? ??? ? ??
?? ??? ??? ??? ?? ?? ? ?
?? ??? ??
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 21
7.4 ????? ?? ???????? ??????? ???????? ???????? ??????? ?? ???????? ?????? ????
:???????? ????? ?????
) ?????? ???? 4 ?? ???????? ??????? ???????? ???????? ??????? ?? ???????? ?????? ???? (
??????? ????? ???? ????? ????? ???? ????? ???? ? ) ?????? . ?????? ?? ? 2 ? 3 / 3 ( . ????? ?????
???? ????? ???? ???????? ??????? ?? ??????? ????? ???? ????? ??? ????? ???? ??? ???????
? ???????? ??????? ???????? ???????? ??????? ?? ???????? ????? ???? ????? ?? ???????? ??????
?? ????? ) ??? ??? 6 ??????? ???????? ???????? ??????? ?? ???????? ?????? ???? ??????? ?????? (
.?????? ?? ?????? ????
?
???? ????????
???? ????? ?? ???????? ?????? ???? ??????? ????? ???? ????? ??? ?????? ?????? ????????
???????? ???????? ??????? ?? ???????? ????? ?? ?????? ???? ????? ????? ???????? ???????
: ????? ??? ????????? ??????? ????? ??? ??????
???? : ????????? ????? ???? ???????? ??????? ????? ???? ????? ??? ?????? ???? ????
??????? ????? ??? ???????? ??????? ???????? ???????? ??????? ?? ???????? ?????? ????? ?? ?
?????? ???? ??????? ???????? ?????? ??? ???? ????? ??????? ????? ?? ??? ????????
.???????? ????? ?? ????????? ?????? ???? ? ????????? ????? ???????? ???? ??? ??????
??????? ????? ???? ???????? ??????? ????? ???? ????? ??? ?????? ???? ???? ???? : ??
???? ?? ????? ??? ? ??? ?? ???????? ??????? ???????? ???????? ??????? ?? ???????? ??????
??? ????? ???? ????????? ?????? ?? ??????? ????? ??? ???? ????? ???? ? ?????? ?????? ????
. ????? ???????? ?????? ?????? ?? ??????? ?????
) ???? 4 ???? ( ???? ????? ???????? ??????? ???????? ???????? ??????? ?? ???????? ??????
?????? ?? ??????

????? ????? ??? ????? * ? 05 ?????? ????? ??? ????? ** %. 01 : ?????? % .
) ??? ?????? ????? ????? ?? ?????? ???? 2 ? 3 / 3 .???????? ????? ?? (

?

??????? ?????? ???

?? ???????? ?????? ??? ????
???????? ???????? ???????
?? 1 - 3 ????? ?? 3 - 6 ????? 6 ?? ????? ???
??????? ??????? 2 p-value
????? ??? ?????? ?????? ????? ??? ?????? ?????? ????? ??? ?????? ??????
1 ????? ?????? ?????
???? ?? ????????
.???????
3.58 1.10 3.21 1.09 3.52 0.77 2.562 0.257
2 ???? ???? ?? ????? ??? ?
.?????? ??????
3.71 0.91 3.71 1.06 3.98 0.65 1.596 *.020
3 ????? ??? ????? ????
?????? ?? ???????
.????????
4.13 0.99 3.72 0.93 3.98 0.86 4.614 *.097
4 ?????? ??? ????? ????
.????? ???????? ??????
3.96 1.12 4.09 0.75 4.04 0.84 0.026 *.088
5 ?????? ??? ???? ????
??? ???????? .????
4.13 0.95 4.06 0.65 4.19 0.97 0.767 0.605
6 ??? ?????? ?????? ????
???????? ????
.?????????
4.12 1.19 4.03 0.67 4.24 0.71 1.251 0.513
7 ?? ????????? ?????? ????
. ???????? ?????
4.21 1.10 4.29 0.40 4.31 0.51 0.292 0.871
22 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26

) ??? ??? 6 ??????? ???????? ???????? ??????? ?? ???????? ?????? ???? ??????? ?????? (
?????? ???? ????? ???????? . ???????

7.5 ??? ??????? ?? ???????? ????? ????? ?? ?????? ??? ???? ??????? ???????? ?????
???????? :
) ?????? ???? 5 ???????? ????? ????? ????? ?? ???????? ??????? ???? ??? ???? (
???? ????? ???? ???? ????? ???? ) ?????? .?????? ?? ??? 2 ? 3 / 4 ( . ? ????? ??? ??????? ????
???? ????? ????? ???? ???????? ??????? ?? ??????? ????? ???? ????? ??? ????? ????
??? ??????? ???????? ??????? ???????? ????? ) ??? ????? ???? ???? ? 7 ???? ??????? ?????? (
??????? ???????? ???????? ??????? ?? ???????? ????? ?????? ?????? ?????? ????
?
???? ????????
.?????? ??
??????? ???????? ???????? ??????? ??????? ????? ???? ????? ??? ?????? ?????? ????????
????? ???? ????? ?? ?????? ???? ???????? ??????? ????? ?????? ???? ????? ????? ????????
?? ??? ????????? ??????? ????? ??? ?? ? :
?????? :??????? ????????? ????? ???? ??????? ????? ???? ????? ??? ?????? ???? ????
???? ?????? ??????? ?????? ??????? ?????? ????? ?????? ? ?????? ??? ?????? ????? ??? ? ?
.?????? ?????? ????? ??? ?????? ?????? ?????
?
??????
???? ??? ?????? ???? ???? ??? ???????? ???????? ???????? ??????? ????? ???? ?
??? ????? ???? ??????? ???????? ????? ??????? ???? ?? ?????? ????? ???? ???????? ???????
???? ??? ???? ??????? ????? ????? ?????? ????? ??????? ????? ?? ??????? ???? ??????
.?????? ????

???? ? 3-1 ?? ???? ? 6-3 ?? 6????? ?????
??? ? ?? ??? ? ???
3
2.5
2
1.5
1
0.5
0
M
e
a
n
?? ? ??? ?? ?? ? ?? ? ? ? ????
??? ??? ? ?
??? ??? ?? ? ???? ??? ?
? ? ? ?? ???? ?? ??? ? ?? ?? ?
???? ?? ??? ??
?? ? ??? ?? ? ?? ?? ? ?
??????? ?? ? ???? ? ??? ? ?
??? ? ??? ? ??? ?? ?? ? ?
? ??? ?? ?? ????
? ? ?? ? ? ?? ??? ?? ???? ?
??? ? ? ?? ?????
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 23

) ???? 5 ???? ???? ???? ???????? ??????? ???????? ???????? ??????? ???? ??? ???? (
??????

) ??? ?????? ????? ????? ?? ?????? ???? : ?????? 2 ? 3 / 4 .???????? ????? ?? (

) ??? ??? 7 ?? ?? ???????? ????? ?????? ?????? ???? ??????? ?????? ( ???????? ?????
?????? ???? ???? ????? ???????? ??????? ????????

?

??????? ?????? ???

?? ?????? ??? ????
???????? ????? ?????
?? 1 - 3 ????? ?? 3 - 6 ????? 6 ????? ?????
??????? ??????? 2 p-value
????? ??? ?????? ?????? ????? ??? ?????? ?????? ????? ??? ?????? ??????
1 ??????? ???? ?????
.?????? ????????
3.54 1.14 3.39 0.95 3.43 0.89 0.270 0.716
2 ??????? ?????? ????
.??????? ???? ??????
3.50 1.27 3.92 0.83 3.94 0.58 1.119 *.003
3 ???? ?????? ??? ??????
????? ?? ???????
.??????
3.64 1.16 3.89 1.02 4.16 0.59 3.218 .162
4 ???? ????? ????? ??? ?????
. ?????? ?? ?????
3.69 1.29 4.00 0.93 4.24 0.49 2.217 0.209
5 ??????? ????? ????? ????
.?????????? ??????
3.85 1.08 4.16 1.07 4.26 0.76 2.404 0.214
6 ??? ??????? ????? ????
?????? ?????? ?????
3.74 1.22 4.19 0.94 4.41 0.54 6.237 *.040
7 ????? ??? ?????? ??????
?????? ??????
3.92 0.98 4.27 0.85 4.43 0.59 8.754 *.006
8 ???? ???? ??? ????
. ??????
4.15 1.26 3.99 1.03 4.29 0.86 3.082 0.201
9 ????? ????? ?????? ????
. ??????
4.04 1.23 4.00 1.11 4.29 0.79
1.092 0.603
???? ? 3-1 ?? ???? ? 6-3 ?? 6 ????? ?????
??? ? ?? ??? ? ???
2.5
2
1.5
1
0.5
0
M
e
a
n
???? ? ?? ???? ? ?? ?? ??
???? ??
?????? ??? ??? ? ?? ? ???
???? ??
???? ?? ?? ? ?? ? ? ?? ?
??? ?? ? ? ???? ?? ? ????
???? ??
?? ??? ? ???? ? ? ??? ?
???? ?? ??? ? ?? ? ?
?? ? ?? ? ?? ?? ?? ???? ???
???? ??
???? ?? ?? ? ??? ? ?? ??? ?
24 ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26
?? ?
????? ???
???? ?? ? ?
? ??? ?? ? ?? ??
?? ? ??? ?? ??? ?
?? ? ? ? ?
????? ?
?? ? ??? ??
?? ? ? ? ? ?
?? ?? ? ?????
??? ???? ??
?? ? ?
?? ? ???? ???
???? ?? ??? ??
? ?? ??? ? ?
? ? ?? ? ?
???? ? ??
??? ???
?? ? ? ?? ??????
?? ?
????? ? ? ??
???? ???
?? ? ??? ??? ??
4
3
2
1
0
M
e
a
n
????? ??? ????? ????? ???? ? " ??? ???? ???? ? ???? ????? ?? ??? ??? ????
????? ?? ?????????? ????? ???? ????? ??????? ??? ???????? ??????? ?? ??????? ?????
?? ???????? ????? ????? ?? ) ?????? ?? ?????? ???? ????? ?? 1 - 3 ?? ? ????? 3 - 6 ?????? 6
?? (????? ??? . ????? ??? ??? ????? ?? "
7.6 ???????? ???????? ??????? ?? ???????? ????? ????? ????? ????? ???? ????????
: ???????? ???????
) ??? ???? ???? 6 ????? ???? ???????? ??????? ?????? ( ???????? ????? ????? ?????
???? ???????? ??????? ???????? ???????? ??????? ?? ) ??? ????? ???? 8 ??????? ?????? (
.???????? ??????? ???????? ???????? ??????? ?? ???????? ????? ????? ????? ???????
? ? ?????? ????? ?????? ????? ???? ??? ?? ??????? ?? ???? ??????? ???? ?????? ??
????? ????? 85.7 ?? ???????? ??????? ?? ???????? ??? ?? ????? ??? ??? ????? %
????? ??????? ??????? 82.1 ????? ?? ??????? ??????? ????? ?????? ??????? ??????? ?? ????? ?%
????? ????????? ??????? 79 ? ??????? ?? ???? ??? ????? ???? % ??????? ??????? ?? ?????? ??
????? 76. % ????? ????? ??? ????? ??????? ?????? ?????? ??????? ?? ???? ???? ??? ?? ?
???? ??????? ??????? ?? ???? ???? ???????? ??????? 74.10 ?????? ??????? ???? ???? ?? ? %
.??????? ?????

) ??? ???? 6 ????? ??????? ?????? ( ???????? ??????? ?? ???????? ????? ????? ????? ??
???????? ??????? ????????

) ??? ?????? ????? ????? ?? ?????? ???? : ?????? 4 .???????? ????? ?? (

?? ?????? ???? : ??????
) ??? ?????? ????? ????? 4 (
) ??? ??? 8 ?? ????? ????? ??????? ??????? ?????? ( ?? ???????? ??????? ?? ???????? ?
? ???????? ??????? ???????

? ???????? ????? ????? ????? ?????? % ??????? ?????? ???????
1 . ?????? ????? ?????? ????? ???? ???
85.7
1
2 .?????? ?????? ????????? ???
73.3
6
3 ?? ?????? ?????? ??? ??? . ?????? ???? 70.5 8
4 .?????? ??? ??????? ?? ???? ??? ?????
76
4
5 .?????? ????? ??? ?????? ?? ???? ??????
68.9
9
6 . ???? ???? ?????? ????? ????? ??? ?????
74.1
5
7 ??????? ?????? ??? ??????? ???????? ??????
79
3
8 ?? ???????? ????? ???? ??? ????? . ????
72.5
7
9 . ?????? ?? ???????? ??? ?? ?????
82.1
2
ARAB ECONOMIC AND BUSINESS JOURNAL 9 (2014) 12–26 25
? ???? ????? ?? ??? ??? ???? ????? ??? ????? ????? ???? ? " ??? ???? ????
?? ?????????? ????? ???? ????? ??????? ??????? ??? ???????? ??????? ?? ??????? ?????
?? "???????? ????? ????? ????? .????? ??? ??? ?????
8 . : ????????? ???????
8.1 : ??????? ??????? ??? ??? ??????? ?????
????? ????? ??????? ???? ??????? ???????? ??? ?? ????? ???? ?? ????????? ?????? ??
????? 71.8 % ????? ???????? ???????? ???? ???????? ??????? ??????? ?? ????? ? 69.3 ????? ? %
?????? ???? ???????? ??????? ??????? ?? 62.8 ?????? ??????? ?? ???? ???? ??? ?? ? %
??????? ??????? ?? ? ??? ??? ???????? ???????? ?????? ??? ?????? ??????? ??????? ??????
????? 59.3 % .
????? ??????? ????? ????? ????? ??? ?????? ???? ???? ???? ????? ???? ???????? ???
???????? ??????? ?? ?????? ???? ????? ???? ???????? ????? ????? ????? ?? ?????????? ?????
?? ) 1 - 3 ?? ? ????? 3 - 6 ? ????? 6 .(????? ?????
??????? ?? ??????? ????? ??? ????? ???? ???????? ????? ????? ????? ????? ??????
?? ?? ?????? ??? ???????? ??????? ?????? ????? ???????? ??????? ???????? ?????? 6 ?????
?? ? ????? 3 - 6 ????? ???????? ??????? ???????? ???????? ??????? ??????? ?? ?????? ?
?? ?????? ??? 1 - 3 .?????
? ???????? ???????? ???????? ?????? ?????? ????? ?????? ?????? ??? ????? ?????? ???
.???????? ????? ?????? ????? ??????
???? ?????? ??????? ????? ???? ????? ??? ???????? ????? ?? ???????? ????? ????? ????
.????? ?????? ??????? ?????? ???
?
??????
???? ?? ???? ????? ????? ?? ???????? ????? ????? ??????? ????? ????? ??? ?? ?????? ??
.?????? ?? ???????
8.2 : ??????? ???????? ??? ????? ???? ??????? ??????? ??? ?????
?????? ????? ?? ???? ?? ?????? ?? ???? ???????? ?? ?????? ???? ?????? ???
??? ?? ???????? ???????? ??????? ???????? ???????? ???????? ??????? ?? ?????????? ????? ?
????? BSC : ??? ?? ???
???? ? ?????? ???????????? ?????? ??????? ????? ??????? ?????? ?????? ?????? ?????
.??????? ????? ??? ???????????? ????? ?????? ????? ??? ??
? ????? ???? ???? ????? ???????? ??????? ????? ??? ????? ????? ?????
????? ?? ??????????? BSC ?? ??????? ???? ???????? ??? ????? ?????? ????? ???? ?
???????? ?????? ???? ?????? ???? ????????? ?????? ??????? ???? ????? ??? ?????
???????? ???????? ??????? ?????? ???????? ???????? ??????? ? ????? ??? ??????? ?????? ?
?? ????? ??? ?????? ???? ????????? ????? ???? ??? ??????? ????? ??? ??????? ????? ???? ?
. ???? ???? ??? ??????
??? ????? ???? ??????? ?? ?????? ?? ???????? ??? ??????? ?????? ????? ????? ?? ????? ?
???? ?????? ?????? ?????? ????? ????? ??
?
?????? ???? ??? ????? ?? ??????? BSC ??
. ??????? ??? ????? ?? ???????? ??????? ??? ????? ????? ???
?????? ??????? ?????? ???????? ???????? ??????? ?????? ??????? ????? ???? ?????
????? ?? ??????????? ?????? ?? BSC ????????? ????? ?? ???????? ????? ??? ?????? ?
?????? .???????? ????? ????? ??? ???????? ??????????? ???
?????? ?????? ???? ??????? ?????? ?????? ??? ??? ???????? ?????? ?? ???????? ?? ?
??? ????? ???????? ???? ?????? ????? ????? ??? ?????? ???????? ??????? ???????? ???????
?????????? ????? ????? ??????? ????? ?? ? BSC .
: ???????? ????? ???????
?? ???? ???? ????? ???????? ???? ????? ????? ???? ???????? ??????? ??? ??? ??
???????? ????? ????? ????? ?? ?????????? ????? ???? ????? ??? ?? ????? BSC ??? ?
: ??? ?? ?????? ????? ??????? ??????? ??? ???
.???????? ??????? ?? ???????? ????? ????? ????? ??????
???? ???? ???????? ??????? ?????? ????? BSC ???????? ????????
?????? ??? ?? ???? ???????? BSC .
?????? ?? ???????? ????? ????? ??? ?????? ????? BSC ????? ??????
.???????? ???????
? ????? ????? ??? ???????? ??????? ?? ???????? ???? BSC ??? ????? ??
??????? ???????? ??????? ?? ????????? ??? ????? ??????? ????
.??????? ????????
?????? ???????? ??????? ?? ???????? ????? ????? ????? ??????? ??? ?????
. ????????
: ????????? ??? ?????? ???????? ????? ?????? ????? ????? ?? ????? ???? ????? ??? ???
????? ??? ??? ??? ?????? ???? /??????? ?????? ?????? ????? ???? ????? ?????? ??????
???????? ??????? ??????? ?? ??????? ??????? ?????????? ????? ???? ?????? ???? ?? ?????
. ???????? ????? ????? ????? ??
?? ??? ???????
??????? ??????? :
???????? ?????? ?? ??????????? ???????? ?????? ? ?????? ???? ??? ?????? ??? ?????? ??? .?
? ?????????? ??????? ????? ????? : ???????? ? 1998 .
??? ????????? .? ??????? ?????? ? ?????? ????? ????? ??????????? ?????? ??? ? ?? : ?????
??????? ??????? ? 2006 .
???? ?????.? ?????????? ??????? ? ??????? ????? ???????? ? ? 2006 .
?????? ????? ??????? ??? .? ??????? ???????????? ??????? ? ?????? ??????? ???? ??? ?
????????? 2001 .
? ???????? ?????? ????? ???????" ?????? ? ??? ???? .? ?????????? ????? ???? ?? ????
????? ???????? ????? ???????? ???? ????????? ??????? ???????? ???? ?"?????? ??????
????? ????????? ?????? ????? ??? 2000 .
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