There is a shortage of research investigating the link between employee development practices and intellectual capital as mediated by knowledge management. The aim of the current research was to consider the influence of employee development practices on intellectual capital through knowledge management. Data were collected through an instrument distributed to a sample of 464 employees working at information and communications technology companies. The results indicate that employee development practices had significant effects on human capital, knowledge management, and social capital. The results reveal that knowledge management had a significant effect on human capital but not on social capital. Finally, the results show that knowledge management significantly mediated the impact of employee development practices on human capital. Additionally, implications for intellectual capital development, organizational strategy, and academic research are discussed.

The current study aimes at recognizing the organizational flexibility and its diminsions mainly (strategic strength exercises, practical flexibility, and structural flexibility). Furthermore, it investigates its impact on the service quality in the General Authority for Communications and Information Technology in the State of Kuwait. In order to achieve the objectives of the study, "Descriptive analysis" approach is used by conducting a study in the General Authority for Communications and Information Technology in the State of Kuwait and the results of the current study. The study finds a significant positive impact of organizational fleixibility on the service quality in the General Authority for Communications and Information Technology in the State of Kuwait. The study basically recommends the following procedures: First of all, the General Authority needs for Communication and Technology Information in the State of Kuwait to improve strategic flexibility through the adoption of methods that contribute to improving capabilities and create a competitive advantage, and away from traditional methods. Secondly, the need for the General Authority to improve the operational flexibility by worling hard to make effective changes in the early stages of the activity , which enhances their ability to adapt with the increase in the volume of operations, commensurate with the demand for those services, and the need to be flexible. Finally, this study recommends that the General Authority has to improve the structural flexibility through following an organizational structure capable of dealing with the growing pressure in the operations of the Authority to continue to develop services.

The purpose of this study was to investigate and measure the impact of Human Resources Auditing on the Application of Governance in the Banking Sector in Jordan, where the study population consisted of (26) banks operating in Jordan. The study consisted of (250) people working at banks headquarters, and in auditing and human resources directorates, holding managers, chief section and employee positions. Researcher suggested an action plan to carry out human auditing activities in accordance with auditing criteria and international governance principles and with Jordanian business environment as an attempt to clarify and highlight the mechanism of human resources auditing work and raise the awareness of this concept as well as to urge the start of its application effectively and basically within current auditing practices. Results showed that human resources auditing has an effect on governance application in Jordanian banking sector, along with clear positive relationship and a healthy indicator among requirements of human resources auditing and governance applications including the inclusion of human resources auditing as a principle requirement in the application of governance in Jordanian Banking Sector as well as to be contained Central Bank of Jordan laws and legislations Keywords: Human Resources Auditing, Application of Governance, Banking Sector in Jordan.