853 resultados para human resource accounting
Resumo:
Knowledge management has been one of the topics of greatest interest in the field of organizational studies in recent years. The objective of this research is to analyze the adoptionof knowledge management practices and their relation to human resource policies. The study was carried out in companies operating in the city of Monteria from a quantitative analysis.
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Este estudio tiene como objetivo identificar cuáles son las variables que repercuten en la efectividad de las redes empresariales. Esto, con base en la búsqueda de literatura existente de la efectividad en equipos, en organizaciones y en las redes interorganizacionales, así como el análisis de modelos y estudios empíricos que permitieron el análisis. De acuerdo con la búsqueda, se encontró que variables como la estructura de la red, la estabilidad del sistema, el compromiso de los empleados en cada una de las organizaciones que hacen parte de la red, la confianza dentro de la red, la transferencia de conocimiento y la apertura del sistema son las variables que en conclusión, mostraron ser buenas predictoras de efectividad dentro de las redes empresariales.
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La globalización y la competitividad como realidad de las empresas, implica que los gerentes preparen a sus empresas de la mejor manera para sobrevivir en este mundo tan inestable y cambiante. El primer paso consta de investigar y medir como se encuentra la empresa en cada uno de sus componentes, tales como recurso humano, mercadeo, logística, operación y por último y más importante las finanzas. El conocimiento de salud financiera y de los riesgos asociados a la actividad de las empresas, les permitirá a los gerentes tomar las decisiones correctas para ser rentables y perdurables en el mundo de los negocios inmerso en la globalización y competitividad. Esta apreciación es pertinente en Avianca S.A. esto teniendo en cuenta su progreso y evolución desde su primer vuelo el 5 de diciembre de 1919 comercial, hasta hoy cuando cotiza en la bolsa de Nueva York. Se realizó un análisis de tipo descriptivo, acompañado de la aplicación de ratios y nomenclaturas, dando lugar a establecer la salud financiera y los riesgos, no solo de Avianca sino también del sector aeronáutico. Como resultado se obtuvo que el sector aeronáutico sea financieramente saludable en el corto plazo, pero en el largo plazo su salud financiera se ve comprometida por los riegos asociados al sector y a la actividad desarrollada.
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Siguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos, refutaron los planteamientos teóricos que establecían cierta influencia de los sistemas de control de gestión sobre recursos y capacidades de innovación y aprendizaje organizacional.
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El concepto de efectividad en Redes Inter-organizacionales se ha investigado poco a pesar de la gran importancia en el desarrollo y sostenibilidad de la red. Es muy importante entender este concepto ya que cuando hablamos de Red, nos referimos a un grupo de más de tres organizaciones que trabajan juntas para alcanzar un objetivo colectivo que beneficia a cada miembro de la red. Esto nos demuestra la importancia de evaluar y analizar este fenómeno “Red Inter-organizacional” de forma más detallada para poder analizar que estructura, formas de gobierno, relaciones entre los miembros y entre otros factores, influyen en la efectividad y perdurabilidad de la Red Inter-organizacional. Esta investigación se desarrolla con el fin de plantear una aproximación al concepto de medición de la efectividad en Redes Inter-organizacionales. El trabajo se centrara en la recopilación de información y en la investigación documental, la cual se realizará por fases para brindarle al lector una mayor claridad y entendimiento sobre qué es Red, Red Inter-Organizacional, Efectividad. Y para finalizar se estudiara Efectividad en una Red Inter-organizacional.
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El objetivo del presente trabajo es formular, mediante una profunda revisión documental, bibliográfica y empírica, una fundamentación teórica sobre si existe o no incidencia de las prácticas de recursos humanos sobre el bienestar laboral de los empleados, y el que grado en que esta se presenta sobre aspecto como el engagement y la satisfacción laboral. Se realizó la revisión de múltiples estudios empíricos que aportaran evidencia sobre la relación que se presenta entre las principales prácticas de recursos humanos – provisión de personal, formación y desarrollo, promoción de personal, evaluación de desempeño, compensación y pago, y balance trabajo-familia – y el bienestar laboral, representado en el engagement y satisfacción en el trabajo de los empleados. Los resultados de este trabajo indican la existencia de una relación e incidencia de las prácticas de recursos humanos, el bienestar laboral, el engagement y la satisfacción laboral. De igual forma se encontró que estas relaciones son principalmente de carácter positivo, lo cual indica que las organizaciones que desarrollan este tipo de prácticas en su interior, fomentan tanto el desarrollo y la presencia de bienestar laboral en sus empleados, como su perdurabilidad.
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The goal of this study is to present and test a conceptual framework that describes the technical aspects (TA), human/organizational aspects (HOA) of the adoption of green product development (GPD) practices and the effect of these practices on firms'environmental (EP), operational (OP) and market performance (MP). To this end, after reviewing the literature on these themes, a conceptual framework with 5 hypotheses is proposed. These hypotheses were tested on 62 Brazilian companies through structural equation modeling using SmartPLS 2.0M3. The main results of this study are as follows: (a) in general, the proposed framework obtained adequate goodness of fit statistics (GoF); (b) technological factors are shown to have an influence on the adoption of GPD practices, and those practices are related to company EP, OP and MP, thus confirming 4 hypotheses of the study; and (c) one of the study's hypotheses is not validated, indicating that the relationship of human/organizational aspects to GPD must be further analyzed. This work extends the literature because: (a) the conceptual framework tested in this study establishes several concepts that have been only partially tested in the previous literature; (b) this work presents evidence about Brazil, where the themes addressed herein have not been yet been thoroughly investigated; and (c) the non-validation of the hypothesis regarding the relationship between human/ organizational aspects with respect to the adoption of product-related environmental practices requires attention. (C) 2014 Elsevier Ltd. All rights reserved.
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Future high-quality consumer electronics will contain a number of applications running in a highly dynamic environment, and their execution will need to be efficiently arbitrated by the underlying platform software. The multimedia applications that currently execute in such similar contexts face frequent run-time variations in their resource demands, originated by the greedy nature of the multimedia processing itself. Changes in resource demands are triggered by numerous reasons (e.g. a switch in the input media compression format). Such situations require real-time adaptation mechanisms to adjust the system operation to the new requirements, and this must be done seamlessly to satisfy the user experience. One solution for efficiently managing application execution is to apply quality of service resource management techniques, based on assigning and enforcing resource contracts to applications. Most resource management solutions provide temporal isolation by enforcing resource assignments and avoiding any resource overruns. However, this has a clear limitation over the cost-effective resource usage. This paper presents a simple priority assignment scheme based on uniform priority bands to allow that greedy multimedia tasks incur in safe overruns that increase resource usage and do not threaten the timely execution of non-overrunning tasks. Experimental results show that the proposed priority assignment scheme in combination with a resource accounting mechanism preserves timely multimedia execution and delivery, achieves a higher cost-effective processor usage, and guarantees the execution isolation of non-overrunning tasks.
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Issued as vol. 3 of a series of human resource plans issued by specific state agencies under the general title: Illinois human service plan.
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In accordance with 15-ILCS 15/11, from Chapter 127, paragraph 1811, the following report is offered to summarize the reorganization of the Department of the Lottery, the Liquor Control Commission, and the Illinois Racing Board merger with the Department of Revenue, pursuant to Executive Order 9, which took effect on June 1, 2003. As part of the governor's ongoing effort to streamline state government and improve efficiency, the consolidation eliminated duplication by integrating administrative functions of the agencies with the Department of Revenue. The change resulted in savings of $3 million on an annual basis from 29 fewer positions and a reduction of leased office space at 7 Lottery locations throughout the state. Streamlined operations were achieved by merging human resource management, procurement, accounting, information technology, and other administrative support services. In addition, Lottery headquarters in Springfield and Chicago, as well as sales district office locations throughout the state were merged with existing Department of Revenue offices, significantly reducing state lease costs. Core functions of the Lottery, Liquor Control Commission, and Racing Board remain intact, and the boards and commission that oversee these entities retain their regulatory responsibilities. The department is considering recommending "clean-up" legislation to replace statutory references to the "Department of the Lottery" with the "Division of the Lottery" or "Department of Revenue Division of the Lottery".
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Purpose: The business process outsourcing (BPO) industry in India is evolving rapidly, and one of the key characteristics of this industry is the emergence of high-end services offered by knowledge processing outsourcing (KPO) organizations. These organizations are set to grow at a tremendous pace. Given the people-intensive nature of this industry, efficient employee management is bound to play a critical role. The literature lacks studies offering insights into the HR challenges involved and the ways in which they are addressed by KPOs. The purpose of this paper is to attempt to fill this gap by presenting findings from an in-depth case study of a KPO organization. Design/methodology/ approach: To achieve the research objective we adopted an in-depth case study approach. The research setting was that of a KPO organization in India, which specialises in offering complex analytics, accounting and support services to the real estate and financial services industries. Findings: The results of this study highlight the differences in the nature of work characteristics in such organizations as compared to call centres. The study also highlights some of the key people management challenges that these organizations face like attracting and retaining talent. The case company adopts formal, structured, transparent and innovative human resource practices. The study also highlights that such enlightened human resource practices stand on the foundations laid by an open work environment and facilitative leadership. Research limitations/implications: One of the key limitations is that the analysis is based on primary data from a single case study and only 18 interviews. The analysis contributes to the fields of KPO, HRM and India and has key messages for policy makers. Originality/value: The literature on outsourcing has in general focused on call centres established in the developed world. However, the booming BPO industry in India is also beginning to offer high-end services, which are far above the typical call centres. These KPOs and their people management challenges are relatively unexplored territories in the literature. By conducting this study in an emerging market (India) and focusing on people-related challenges in KPOs, this study attempts to provide a fresh perspective to the extant BPO literature. © Emerald Group Publishing Limited.
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Multinational companies (MNCs) are known to establish country-specific headquarters (CSHQs) or centres to create and transfer knowledge in order to better co-ordinate and control their operations, and also to share knowledge between affiliates both within and outside the country. This paper highlights the role played by the human resource (HR) function in Indian CSHQs. The analysis is based on interview and survey data from senior HR specialists in 74 foreign firms operating CSHQs in India. The study identifies the range of services that the Indian CSHQs' HR function provides to the local business units of the MNC. A high level of freedom from the MNCs' corporate headquarters to both develop and implement HR policies and practices is found. The CSHQ is found to be instrumental in the creation and dissemination of HR-related learning. The study also identifies the problems faced by the HR function operating with a CSHQ and the actions necessary to overcome these issues.
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The purpose of this paper is to delineate a green supply chain (GSC) performance measurement framework using an intra-organisational collaborative decision-making (CDM) approach. A fuzzy analytic network process (ANP)-based green-balanced scorecard (GrBSc) has been used within the CDM approach to assist in arriving at a consistent, accurate and timely data flow across all cross-functional areas of a business. A green causal relationship is established and linked to the fuzzy ANP approach. The causal relationship involves organisational commitment, eco-design, GSC process, social performance and sustainable performance constructs. Sub-constructs and sub-sub-constructs are also identified and linked to the causal relationship to form a network. The fuzzy ANP approach suitably handles the vagueness of the linguistics information of the CDM approach. The CDM approach is implemented in a UK-based carpet-manufacturing firm. The performance measurement approach, in addition to the traditional financial performance and accounting measures, aids in firms decision-making with regard to the overall organisational goals. The implemented approach assists the firm in identifying further requirements of the collaborative data across the supply-cain and information about customers and markets. Overall, the CDM-based GrBSc approach assists managers in deciding if the suppliers performances meet the industry and environment standards with effective human resource. © 2013 Taylor & Francis.
Resumo:
Now that baby boomers are older and pursuing more career-oriented jobs, managers of the hospitality industry are experiencing the effects of the pre- sent labor crisis; they now know that those vacant hourly jobs are going to be tough to fill with quality personnel. The companies able to attract quality personnel by offering employees what they need and want will be the successful ones in the next decade. The authors explain how the labor crisis is currently affecting the hospitality industry and make suggestions about how firms may survive the "labor crash” of the 1990s with the application of marketing technology to human resource management.