1,114 research outputs found
Accounting for military human resource costs
The article of record as published may be found at https://doi.org/10.1080/0743017870840531
The success factors for SMEs: Empirical evidence
This paper empirically analyzes the success factors for SMEs. Particularly, the paper intends to analyze if firm age, human resource costs, debt, venture capital funding, investment in innovation and productivity are success factors for SMEs. The effects were tested using static and dynamic panel data, on a data set of 200 Portuguese SMEs. The use of dynamic panel data is important in order to control for: endogeneity; time-invariant characteristics; possible collinearity between independent variables; effects from possible omission of independent variables; elimination of non-observable individual effects; and, the correct estimation of the relationship between the dependent variable in the previous and current periods. Our results reveal a positive impact on success of: human resource costs; investments in innovation; productivity; and, venture capital funding. We also confirm the negative impact of firm age and debt. Also, the results show evidence of persistence in success for the case of one of the success proxies used
The Role of Human Resource Costs to Achieve Competitive Advantage in the Jordanian Commercial Banks
The study aimed to identify the ways and methods of determining the cost of human resources and to identify the concept of competitive advantage and dimensions in order to link human resources costs to achieve competitive advantage in the Jordanian commercial banks. The study population of human resource managers and financial managers and internal auditors in the commercial banks. The most important findings of the study: a positive relationship between costs and attain competitive advantages .One of the main recommendations: the proper identification of the cost of human resources in the financial statements and disclosed properly because of the advantages achieved by the human resources to achieve competitive advantage Improving productivity, whether for products or services of the problems faced by managers and institutions, both at the local level, regional or international, which should these institutions achieve competitive advantage, which is the cornerstone of overcoming these problems. Therefore, the business organizations in various forms have become concerned with the human element as a basis to achieve competitive advantage by guaranteeing them survive in the market, and the human element even entitled to the competitive advantage it needs to costs related to training, rehabilitation and guidance as polarization and specialized courses so that the company can invest those costs to achieve the goals institution and thus obtain benefits cover human resources costs. So it came to this study is based on linking human resource costs and its role in achieving competitive advantage for business organizations in the Jordanian commercial banks sector
IMPACT OF HUMAN RESOURCE COSTS ON THE CORPORATE PERFORMANCE OF SELECTED COMMERCIAL BANKS IN NIGERIA
The study examined the impact of human resource costs on the corporate performance. Ex-post facto research design was adopted. The population of the study was made up of 14 commercial banks listed in Nigeria stock exchange. While the sample size of 10 commercial banks were judgmentally selected. Secondary data were extracted from the annual reports and accounts of the selected commercial banks for the study period of 5 years (2014-2018). Data were analyzed using panel data regression analysis. The findings revealed that staff cost has no significant impact on profit after tax, return on asset, return on equity and earnings per share but rather has a positive impact and relationship with the variables of corporate performance. The study concludes that though human resources accounting affects the financial performance but to a certain extent. Hence, there are other factors that could really determine the performance of banks outside human resource accounting. The study recommends that the performance of banks depend heavily on human resources management practices such as skills, attitudes, re-orientation and behaviour. Thus, the emphasis of the development of Human Resources Management (HRM) practices and business strategies should be directed in improving the aforementioned
ANALISIS PERLAKUAN AKUNTANSI SUMBER DAYA MANUSIA DALAM PEREKRUTAN TENAGA KERJA PADA PT. CATUR KARYA SENTOSA
The purpose of this research is to determine the accounting treatment of human resources in recruiting workers. This study uses qualitative data analysis. The data used in this research are primary and secondary data. Data collection techniques used in this study were interviews and documentation. The results of this study are to show a comparison before and after the application of human resource accounting in the company's financial statements using conventional financial reports where human resource costs are still recognized as an expense, after the application of human resource accounting is recognized as an investment
Measurement and valuation of health providers' time for the management of childhood pneumonia in rural Malawi - An empirical study
Background: Human resources are a major cost driver in childhood pneumonia case management. Introduction of 13-valent pneumococcal conjugate vaccine (PCV-13) in Malawi can lead to savings on staff time and salaries due to reductions in pneumonia cases requiring admission. Reliable estimates of human resource costs are vital for use in economic evaluations of PCV-13 introduction. Methods: Twenty-eight severe and twenty-four very severe pneumonia inpatients under the age of five were tracked from admission to discharge by paediatric ward staff using self-administered timesheets at Mchinji District Hospital between June and August 2012. All activities performed and the time spent on each activity were recorded. A monetary value was assigned to the time by allocating a corresponding percentage of the health workers' salary. All costs are reported in 2012 US 2 per bed-day and, on average, US 37.7 per very severe admission. Conclusions: Self-reporting was successfully used in this context to generate reliable estimates of human resource time and costs of childhood pneumonia treatment. Assuming vaccine efficacy of 41 % and 90 % coverage, PCV-13 introduction in Malawi can save over US$ 2 million per year in staff costs alone
Added value of bleach sedimentation microscopy for diagnosis of tuberculosis: a cost-effectiveness study.
SETTING: Bleach sedimentation is a method used to increase the diagnostic yield of sputum microscopy for countries with a high prevalence of human immunodeficiency virus (HIV) infection and limited resources. OBJECTIVES: To compare the relative cost-effectiveness of different microscopy approaches in diagnosing tuberculosis (TB) in Kenya. METHODS: An analytical decision tree model including cost and effectiveness measures of 10 combinations of direct (D) and overnight bleach (B) sedimentation microscopy was constructed. Data were drawn from the evaluation of the bleach sedimentation method on two specimens (first on the spot [1] and second morning [2]) from 644 TB suspects in a peripheral health clinic. Incremental cost per smear-positive detected case was measured. Costs included human resources and materials using a micro-costing evaluation. RESULTS: All bleach-based microscopy approaches detected significantly more cases (between 23.3% for B1 and 25.9% for B1+B2) than the conventional D1+D2 approach (21.0%). Cost per tested case ranged between respectively euro 2.7 and euro 4.5 for B1 and B1+D2+B2. B1 and B1+B2 were the most cost-effective approaches. D1+B2 and D1+B1 were good alternatives to avoid using approaches exclusively based on bleach sedimentation microscopy. CONCLUSIONS: Among several effective microscopy approaches used, including sodium hypochlorite sedimentation, only some resulted in a limited increase in the laboratory workload and would be most suitable for programmatic implementation
Consideration of the virtual team work and disabled citizens, as promising opportunity providers for the e government infrastructure's formation
The Information area has revolutionized the workplace. Douglas Kruse, a professor of human resources and the director of the program for disability research at Rutgers University, states that 7% of employed persons with disabilities work 20 hours or more a week from home. While some modern countries have established âvirtual teamsâ, which are said to be comprised of people who are geographically scattered and who work across boundaries of space and time using computer driven communication technologies, it is also true that many developing countries remain structured around conventional face-to-face teams. A motive toward virtual team working may be cost effectiveness. Increasing transport and human resource costs makes face to face contact less attractive unless they are essential. In an environment of urging to move into the direction of governing the activities via electronic moves, consideration of the individuals who deliver their services to the society in the form of virtual teams are of the primary value which should accelerate the E culture while E government is aimed at. By reviewing literature and theories, this paper present the definition and characteristics of virtual teams. A comparison of different types of virtual teams along with the application, strengths and limitations of them regarding as the promising elements of e activities are elaborated. Persons with disabilities are entitled to and capable of the same career options as their non-disabled counterparts and increasing numbers of them are taking advantage of virtual workplaces therefore creating a condition to facilitate the cultivation of e moves in the society.Virtual team, Virtual Workplaces, Disabled Citizen, Workplace, E Government
Minding the P\u27s for implementing online education : purpose, peadagogy, and practicalities
Online education has a presence in most Australian universities, and its uptake has been broadly understood as being driven by external imperatives associated with intensive competition within the global knowledge economy. However, the implementation of online education does not take place uniformly, and tensions can arise as a consequence of the considerable variation in approaches taken by institutions, faculties, departments and individual educators. In this paper, we analyse interview data from five Australian universities to consider how senior administrators, teacher educators and educational designers interpret the drivers of and barriers to online education. Our findings indicate that there are considerable tensions between the economic considerations driving online delivery, the pedagogical approaches embraced by many teaching academics, and the practicalities associated with financial and human resource costs, technological supports and succession planning. We argue that minding the âPâs of purpose, pedagogy and practicalities can be a valuable and productive way forward for addressing ongoing issues of quality and sustainability in online education
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