ACCOUNTING INFORMATION SYSTEM AND INTELLECTUAL CAPITAL SUPPORT SUSTAINABLE DEVELOPMENT OF MANAGEMENT

Purpose – The purpose of this paper is to recognize the importance of sustainable development of management in firms that is based human resource development activities whereas accounting information system as tools to do data processing with capability of intellectual capital that fit it from certain discipline may drawn quality of life of one country. Design/methodology/approach – this study uses meta-analysis as the explanation approach as finding out the performance of accounting information system with capability of intellectual capital both as the bridges to sustainable development of management through human resource development activities whereas automatically quality of life of one country can be drawn and it may necessary be approved by empirical study for the next future research. Finding – Accounting Information System and Intellectual Capital both will produce the information standards that will be performed by human resource development activities that result on the sustainable development of management than can be fully implemented. Originality/value – The accounting information system and intellectual capital value to perform knowledge that brings quality of life in one country can be counted through human resource development activities to contribute sustainable development of management and all  those characteristics have different kind of situation will affect different information standard that can  be proved by empirical study. Keyword : accounting information system, intellectual capital, human resource development, sustainable development of management

Sistem Informasi Pengelolaan Sumber Daya Manusia dengan System Development Life Cycle (SDLC)

Human resources (HR) are the only resources that have feelings, desires, skills, knowledge, encouragement, power, and work. All of these potential human resources affect the organization's efforts in achieving its goals. Advances in technology, development of information, availability of capital and adequate materials. Therefore, an HR information system is needed, in this study an information system was developed which has a function to archive data for lecturers, employees, identity archive data, education archive data, and training archive data. The purpose of developing this system is to make it easier for HR staff to manage HR archive data so that they can speed up data processing and produce information. The method used is the system development life cycle (SDLC), which has stages of planning, analysis, design, implementation of trials, and management. The programming language used is PHP and the database system uses MySQL. The results can display information about lecturer data, employee data, identity archive data, education archive data, training archive data, activity archive data and can be printed in the form of a recap in the form of a report

The effect of information system resources and information system capability of organization in post war Sri Lankan context

In recent years, the role of information system has grown in importance. Thus, Information System(IS) is evolving into key part of a company's performance and this paper provides an analysis on the relationship between Information system resources and Information system capability in Sri Lankan Context; the basic idea is that a firm's IS capability can be explained by how effective the firm is in using IS resources to exchange Capability . Therefore, this concept developed "effect of IS Resources and IS Capability of organization. This study is empirically tested using data collected from IT managers or executives from IT department or IT unit from 46 firms in Colombo metropolitan area in Sri Lanka. Information technology infrastructure capabilities have been noted in prior research as having a significant impact on firm performance. However, it is not clear how these infrastructures meant and impact on IS capability and past study have implicitly assumed that IS assets could have direct influence on firm performance. This paper examines how effective the relationship is being between IS Resources and IS Capability. IS Resources include Information System Human Capital (ISHC) and Information Technology Infrastructure (ITI) and IS capability includes IS Planning, System Development Capability, IS Support System, and IS Operations Capability. Structured questionnaire was included in the questionnaire with S points likert scale. Data analysis was done using correlation. Person's correlation coefficient was used to measure the linear relationship between variables. This results provide evidence that IS Human Capital has positive significant effect on IS capability than IT Infrastructure has positive significant effect on capability. These results have significant implication for future research and practice on how IS Resources and ARE capability contributed development of business and enhancement of firm performance

An Employee Education and Development Process in a Chosen Organization

Import 05/08/2014Cílem této bakalářské práce je na základě analýzy popsat systém vzdělávání a rozvoje zaměstnanců u významného železničního dopravce a doporučit návrhy na zlepšení tohoto systému. V teoretické části jsou na základě odborné literatury definovány lidské zdroje, lidský kapitál, řízení lidských zdrojů, systém vzdělávání a rozvoje zaměstnanců. Vymezeny jsou také metody vzdělávání a jejich přínos. V praktické části je na základě polostrukturovaného rozhovoru a poskytnutých interních informací provedena analýza systému vzdělávání a rozvoje zaměstnanců a pomocí této analýzy je systém popsán. Návrhy na zlepšení systému vzdělávání a rozvoje zaměstnanců jsou provedeny na základě vyhodnocení odpovědí z dotazníkového šetření, které následuje po provedení analýzy tohoto šetření.The aim of this thesis is on the basis of an analysis to describe the system of employee education and development at a major railway operator and to recommend proposals to improve the system. The theoretical part of the work based on a specialized literature defines human resources, human capital, human resource management, system of education and development of the employee. Methods of education and their benefits are defined too. In the practical part an analysis of the system of employee education and development is made, based on a semi-structured dialogue and a provided internal information. Using this analysis the system is described. Proposals for improvement of the system of employee education and development are made on the basis of replies from a questionnaire, the evaluation of which follows the analysis of the questionnaire data.115 - Katedra managementuvelmi dobř

Steps in the development of the Romanian financial system and the corellation with the level of economical growth

Along the history it has been asserted that among the determinant agents of the economical growth can be also cited the conservation and the endowment with physical, technological and human capital. This thing involves the realization of certain investigations in the infrastructure, development, and innovation, as well as in the education and the formation, that can raise the existent level of these resources in every country and to lead to a growth in the productivity, and in the competition of that country materialized through a higher GDP of a capital. But there is an extremely important factor like the way of financing, the degree of development of the financial system of the economy that leads to economical growth. On a microeconomic level, in what concerns the economical agents, financing is the most important for the development. All in all, no matter how good the product or how efficient the commercialization channels or the correlation level between technology and the human factor may be, if the business does not have an efficient financing politics, regarding the liquidity as well as the solvency and the profitableness, it will crash minimizing the other successfully realized aspects. Except the fact that it offers an efficient allocation and a reduced cost of the financial services, a well developed financial compartment identifies the potential investors, monitors and gives information regarding the behavior of the beneficiaries of the chartered capital. The financial system unifies the capital demand and the offer through banks, capital markets, and other financial mediates like mutual funds or pension funds. An efficient financial system mobilizes the collected saving by the unities that, after they satisfy their own objectives of investment and consumption, have a financing capacity for channeling it towards those units that, for realizing their investing objectives, need financing, offer an efficient payment and clearing system, in this way facilitating the financial transactions. An efficient system is the one that realizes an optimum getting in and allocation of the resources, that it has realized in a satisfying manner the remuneration conditions, assurance, and liquidity of the equivalent deposits or the instruments of collecting the resources, and on the other hand, the cost conditions and financing term for the allocated resources. Until short time ago, it was believed that the financial system develops after the contracting sector, channeling towards investments, at the request of the undertaker, the over pluses obtained as a consequence of the economies of the population. Following what Schumpeter first expressed in 1912, recent theories showed that an efficient financial system is a stimulus for the technological innovation identifying and financing the undertakers capable to successfully innovate the product and the production process. One of those who have opted for this kind of thought is Ross Levine who assures the fact that “a theoretical as well as an empirical constant work volume tends to make even the most skeptical to believe that the development of the financial system is a determinant of the economical growth, and not only a passive answer to this growth.” Levine and the others that share his opinion believe that there are inherent relations between financial intermediate and productivity and , as the amelioration of the productivity level produces on a long term benefic effects on the level of economic development, it can be said that also the financial intermediate generates economical growth. Moreover, Levine suggests that the development of the financial system has an important positive effect over the economical growth saying that “it can be eliminated a third of the already existent inequality between the countries with an important growth and those with a slow growth through the development of the financial intermediation for the latter ones until they reach a developing level comparable with the one of the countries with a quick development”. The positive association between the degree of development of the financial system and economical growth was at large analyzed also by Demirguc-Kunt (2006), Levine and King (1993), and Levine and Beck (2004). They get to the conclusion that this correlation stays significant even when other factors of influence are taken into consideration. Moreover, they prove that regarding a country with a developing financial system, the degree of financial development is correlated not only with the current growth, but also with the future economical growth. In order to do a thorough analysis of the way in which the Romanian financial system evolved, being correlated with the economical growth of the financing structure of the Romanian economy between 1990 and 2006, we leveled this analysis depending on the mutations that took place during the time in the Romanian economical and financial landscape. We have taken one by one the mutations that took place during this period regarding the Romanian banking system and capital market, as main financial agents, then the macro economical politics and their impact on the development of the financial system, and, least but not last, recent evolutions experienced by the Romanian financial system and regional level (Central and Eastern Europe) and European Union comparisons.Romanian financial system, capital market, development

Co-evolution of Information Systems in Fast-Growing Small Firms

The paper examines the co-evolution of different dimensions of information systems for a sample of fast-growing small firms. The investigation uses primary source longitudinal empirical evidence. The data are taken from a large database on the lifecycle experience of one-hundred-and-fifty new business starts over a four-year period. They were collected by face to face interviews with owner-managers of small entrepreneurial firms. Interviews were conducted using an administered questionnaire that covered the agenda of markets, finance, costs, business strategy, the development of a management information system, human capital, organisation and technical change. This work uses primarily the data on management information systems. The basic approach used is to compare the attributes of the fastest and slowest paced firms, as identified by their growth rates. We then examine the evolution of these firms' management information systems. The measures used to identify changes in systems include: capital investment techniques, such as return on investment, residual income, net present value, internal rate of return and payback period; methods for managing costs, like just-in-time management, activity-based costing, quantitative risk analysis, value analysis, strategic pricing and transfer pricing; and using computer applications for storing information, project appraisal, financial modelling, forecasting and sensitivity analysis. 'Time lines' are graphed to show the points at which various features of information systems are introduced (e.g. data storage, forecasting, sensitivity analysis), and derived techniques (e.g. ROI, ABC) implemented. Firms are dichotomised into highgrowth and low-growth groups. Comparisons are made within firms and across firms in terms of the co-evolution of different aspects of their accounting information systems

PAYMENT INFORMATION SYSTEM FOR INCREASING EMPLOYEE WORKING EFFECTIVENESS IN PR TUNAS MANDIRI IN PACITAN REGENCY

Human capital management information system aims to improve the performance and to reduce errors in the existing business processes at human resources section to facilitate operational activities, especially in the case of employee data management, attendance, and salary calculations. The problem that is faced at this moment is in data management process, attendance, and leave where employee payroll system is the main problem. On the other hand, mobile-based information system will ease the business owner to control his employee’s performance, or the employees can do recaps. The developed information system is based on PIECES analysis that focuses on 6 aspects, namely Performance, Information and Data, Economy, Control and Security, Efficiency, and Service, and used Scrum software development method that includes storyboards based on the developed features, product backlog, and sprints. Based on the result analysis, the developed information system obtained average equation of interest and satisfaction in system usage from 50 respondents who are 86% from senior high school and 16% from bachelor’s degree, obtained the average level of satisfaction 100% for Performance, 95.72% for Information, 96.48% for Economics, 93.29% for Control, 94.56% for Efficiency, and 96.81% for Service. For User Satisfaction Questionnaire Tabulation, it is obtained an average of 4.21 for Performance domain, an average of 4.21 for Information domain, an average of 4.26 for Economics, an average of 4.17 for Control domain, an average of 4.23 for Efficiency domain, and an average of 4.08 for Service domain. The developed information system can improve the accuracy and the effectivity of employee data recording and attendance as well as speed up the employee salary calculation and reduce the error because it is already integrated with the employee attendance system

AMERICAN AND ITALIAN PERSPECTIVES ON PUBLIC AND PRIVATE EDUCATION CHOICES

This work is based on the analysis of the public and private support to education and human capital development in two specific national contexts: the U.S. and Italy. Recent researches have firmly demonstrated the value of higher levels of education for socio-economic development, poverty reduction, higher incomes, employment and eliminating child labour, gender equality. The increased competition and globalization of economic activity, acceleration in technological and scientific knowledge, information revolution and more recently the worldwide economic recession continue to raise the value of education and training in preparing individuals for future employment, upgrading skills for greater workplace mobility, and underpinning wealth creation and economic development through human capital formation. The International Labour Organization (2010) has pointed out the key role played by higher levels of education and skills training in employment and social protection policies. In the Western world, the education industry is complex and diverse. It combines a dominant public sector of schools and universities and community colleges which educate the majority of students; a varied private sector mainly consists of nonprofit organizations that encompass some of the world's most elite education and scientific institutes. The importance of education for economic growth and development is well documented from a historical and economic standpoints. In this research we examine some evolving relationships between the marketplace, the state, and education institutions, knowing that the context of these relations has evolved strikingly in recent years, which have seen three major developments: a growing system differentiation, changing governance patterns, and a diminished direct involvement of governments in the funding and provision of education. Therefore, we are interested in understanding on one hand the possible evolution of the studied phenomenon, and on the other if the experience of a leading country as the U.S. may represent a useful starting point of imitation. So that, our analysis is focused on the investigation, through a period of ten years, of students enrollment according to the willingness to invest in education, independently of the resources needed. In particular, we use the Box-Jenkins methodology to fit data by using an ARIMA model and in order to achieve more information about the phenomenon. Our findings show a similar trend over time both for public and private enrollments although backgrounds and rules are very different in the two nations considered.human capital, public and private education, time series analysis.

Концентрация капитала как основа ускоренного развития экономики

Актуальность статьи обусловлена тем, что концентрация ресурсов и капитала является отправной точкой ускоренного развития экономики. При этом доминирование какой-либо формы капитала отсутствует. Удачное сочетание именно всех форм капитала приводит к зарождению инноваций, которые, в свою очередь, способствуют развитию не только производственной сферы, но и экономической системы в целом более быстрыми темпами. Целью исследования является обоснование ускоренного развития экономической системы за счет накопления и концентрации капитала. Методы исследования. В работе использованы диалектический подход, методы экономического и сравнительного анализа, методы анализа и синтеза. The relevance of the article is due to the fact that the concentration of resources and capital is the startingpoint for the accelerated development of the economy. At the same time the dominance of any form of capitalis available. The successful combination of the names of all forms of capital leads to the emergence of innovation,which in turn contributes to the development of not only the production sector, but also the economicsystem as a whole at a faster pace. The aim is to study the accelerated development of the economic systemthrough the accumulation and concentration of capital. Methods. We used a dialectical approach, methodsof economic and comparative analysis, methods of analysis and synthesis. Key findings: government policyshould focus on investing in human capital and increasing returns on such investments; the increase of investmentin human capital, like a ripple effect, leads to the increase in the quality of human capital, which isreflected in productivity growth and strengthening of the scientific and technological orientation of production;the main task of any state is to improve the quality of capital; in the transition to a higher rate and efficiencyof economic development is changing the system of production factors, the formation of new kinds ofresources in the form of technology, innovation and information

Effects of Capital Expenditures, Development Index and Unemployment on Poverty in Gorontalo Province

This study aims to analyze the effect of capital expenditure in the form of regional government budgets to obtain fixed assets, the Human Development Index and Unemployment to the Poverty Level in Gorontalo Province. The data used are secondary data obtained from the Gorontalo Province Central Bureau of Statistics and the Registration Management Information System (Simreg Bappenas) during the period 2010-2015, the unit of analysis is 5 districts 1 city in Gorontalo Province. The research estimate uses panel data multiple regression analysis with the Fixed Model Effect (FEM) method. The results of the study indicate that (i) The amount of capital expenditure allocated by each region in Gorontalo Province shows a positive and significant influence on the Poverty Level in the 2010-2016 period. (ii) The Human Development Index, which is a benchmark for the achievement of an area in three basic things such as life expectancy, education level, and a decent level of life, turned out to have a positive and significant influence on the District / City Kemskinan Level in Gorontalo Province. (iii) Unemployment has a positive but not significant effect on the District / City Poverty Level in Gorontalo Province in the period 2010-2016.Keywords: Capital Expenditures, Development Index, Unemployment, Povert