5 resultados para human resource accounting

em Universidad de Alicante


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These materiasl are the English translation of the materials currently used for the rest of the groups

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Purpose – This study seeks to analyse the links between strategies, structures and processes in the case of the largest Spanish town halls, using the Miles and Snow's models about organisational strategies, and asking the following questions: “What is the situation of municipal services' outsourcing in the largest Spanish town halls?”; “Do Spanish town halls follow the strategies suggested in Miles and Snow's model?”; and “Is there a relationship between the strategic position adopted by town halls and their stance on outsourcing?”. Design/methodology/approach – In order to achieve these aims a questionnaire was administered to the human resource managers in the town halls of the largest Spanish cities. Findings – The paper finds that outsourcing is a complement, which seeks to improve the services delivered, and local institutions do not resort to it due to a lack of internal resources but as a way to complement their own capabilities. Originality/value – The paper has identified three distinct strategic profiles in the town halls interviewed which coincide with the profiles that Miles and Snow call prospective, defensive and reactive strategies. It reveals that town halls which outsource to a greater extent are the ones which identify more with the prospective or reactive strategy, whereas those which outsource less are closer to the defensive strategy.

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The present paper aims to determine the level of implementation of innovations in Spanish local government as well as to identify which types of innovations are most common. The paper also considers the link between innovative behavior and organizational size. However, since innovations cannot occur as isolated phenomena but rather as a part of corporate strategy, the study compares the innovative behavior of the local governments analyzed with their typologies or strategic profiles. In order to achieve the aforementioned aims, the paper uses a survey of the Human Resource Managers of Town Halls in the largest Spanish municipalities. The results of this survey show that the most frequent innovations in the local governments analyzed are collaborative; the largest town halls show more propensities to innovate and they focus on external relationships which are collaborative and on the basis on Information and Communication Technologies. The study reconfirms that town halls with a prospective profile are the most innovative.

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This paper focuses on the cave houses of Crevillente (Spain) as a traditional housing experience which takes advantage of local environmental conditions through simple architectural proposals, paying particular attention to the presence of radon gas inside these underground constructions. Our aim is twofold: first, to analyse the architectural conditions of the different excavated typologies found in the municipality and second, to relate them to the existing radon gas levels after checking internal concentration by means of E-PERM® long-term devices placed inside the cave houses in 2011. The measurements corresponding to the main typologies in normal use conditions show that the highest values are 881.9 Bq/m3 in the cave typology, 484.1 Bq/m3 in the cave + attached constructions typology and 373.4 Bq/m3 in the cave + house typology, with geometric mean values of 572.1, 114.0 and 75.5 Bq/m3, respectively. It can be inferred from these results that cave house levels sometimes exceed those included in the 90/143/Euratom European Commission Recommendation on the protection of the public against indoor exposure to radon. The reason why cave houses are more susceptible to radon accumulation in their spaces lies in their direct and permanent contact with the ground where they are located.

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Purpose – The use of online social networks has experienced a vertiginous increase in the last few years, and young people appear as the key players in this trend. Immersed, educated and raised in the middle of technology, the new student generation is one of digital natives. Instead, lecturers are digital immigrants, but the authors have the responsibility to turn a technology which can be a distraction into a teaching tool. Facebook is an example of Web 2.0 technology that owns a huge potential in the field of education. The purpose of this paper is to show the teaching experience with the Facebook social network in human resource management degree subjects, for the purpose of highlighting its strengths and weaknesses. Design/methodology/approach – A survey was carried out among university students in order to reach the goal. A total of 191 students were asked to give their opinion about the use of Facebook in teaching, achieving 125 valid answers. Findings – Facebook can positively impact on the performance of students, who are satisfied with the experience and think that the information obtained in Facebook can improve their training. More negative attitudes towards Facebook appeared among those students who had not used it. Originality/value – The paper summarises the strengths and weaknesses of Facebook through a literature review and assesses them via a survey.