debache amira. The problem of measuring and disclosing the human capital in the financial statements A study on the national enterprise for public works materials in Constantine. mjrs [Internet]. 2016 Jun. 30 [cited 2024 Nov. 22];2(1):183-204. Available from: https://jiamcs.centre-univ-mila.dz/index.php/mjrs/article/view/1177