853 resultados para human resource accounting


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Tanulmányunkban az érintettkapcsolatok (stakeholder relationships) kezelése szempontjából értékeljük a hazai vállalatokat, elsősorban az érintettekkel kapcsolatos szemléletmódot, s az ezt támogató eszközöket állítva a középpontba. Elemzéseinkhez az értékelés hátterét a Cranfieldi Teljesítménymérési Kutatóközpont érintettszemléletű teljesítménymenedzsment megközelítése, a teljesítményprizma adja. Ennek megfelelően az érintettekkel való kapcsolatok mindkét irányát vizsgáljuk: figyelmet fordítunk az érintettek elvárásainak észlelésére, illetve az érintettekkel kapcsolatos vállalati elvárásokra egyaránt. Hogyan észleli, s fogalmazza meg az érintettek elvárásait, igényeit a vállalat, s mennyire befolyásolják az érintettek elvárásai a vezetők döntéseit? Milyen elvárásokat támaszt érintettjeivel szemben a vállalat, hogyan értékeli az érintettek hozzájárulását a vállalat tevékenységéhez? Ezen elvárások észlelése tükrében képet alkothatunk az alkalmazott menedzsment eszközökről, a vállalati információs rendszerről, a teljesítménymérési és -menedzsment gyakorlatról is: mennyiben támogatják az érintettekkel való kapcsolat kezelését, fejlesztését? Tanulmányunkban az általános kép áttekintése mellett a kutatásban elemzett különböző vállalati csoportok szemléletének és gyakorlatának eltéréseit is értékeljük.

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Tanulmányunk a „Versenyben a világgal” kutatási program Vezetés és döntéshozatal az üzleti szféra viszonylatában című projektjének főbb eredményeit foglalja össze. Kutatásunkban elemeztük a szervezeti struktúra, mint a stratégia megvalósítását támogató eszköz változásait, az emberi erőforrás menedzsment, a leadership és a versenyképesség kapcsolatát, a menedzsment képességek és döntéshozatali közelítésmódok jellemzőit, a vállalati teljesítménymérés döntéstámogató szerepét, s ezzel összefüggésben a teljesítménymenedzsment szemléletmódját és alkalmazott eszköztárát. Vizsgáltuk a vállalatvezetők különböző érintett-csoportokkal kapcsolatos hozzáállását, s a vállalatok társadalmi felelősségvállalásának kérdéseit. Tanulmányunkban az átfogó helyzetképet követően a vezetés és a döntéshozatal gyakorlatának, szemléletmódjának eltéréseit jellemezzük különböző vállalatcsoportok esetében, majd a főbb tapasztalatok összegzését követően ajánlásokat fogalmazunk meg az eredményes vállalati gyakorlat kapcsán az üzleti szféra számára.

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The problem on which this study focused was individuals' reduced capacity to respond to change and to engage in innovative learning when their reflective learning skills are limited. In this study, the preceding problem was addressed by two primary questions: To what degree can mastery of a strategy for reflective learning be facilitated as a part of an academic curriculum for professional practitioners? What impact will mastery of this strategy have on the learning style and adaptive flexibility of adult learners? The focus of the study was a direct application of human resource development technology in the professional preparation of teachers. The background of the problem in light of changing global paradigms and educational action orientations was outlined and a review of the literature was provided. Roots of thought for two key concepts (i.e., learning to learn from experience and meaningful reflection in learning) were traced. Reflective perspectives from the work of eight researchers were compared. A meta-model of learning from experience drawn from the literature served as a conceptual framework for the study. A strategy for reflective learning developed from this meta-model was taught to 109 teachers-in-training at Florida International University in Miami, Florida. Kolb's Adaptive Style Inventory and Learning Style Inventory were administered to the treatment group and to two control groups taught by the same professor. Three research questions and fourteen hypotheses guided data analysis. Qualitative review of 1565 personal documents generated by the treatment group indicated that 77 students demonstrated "double-loop" learning, going beyond previously established limits to perception, understanding, or action. The mean score for depth of reflection indicated "single-loop" learning with "reflection-in-action" present. The change in the mean score for depth of reflection from the beginning to end of the study was statistically significant (p $<$.05). On quantitative measures of adaptive flexibility and learning style, with two exceptions, there were no significant differences noted between treatment and control groups on pre-test to post-test differences and on post-test mean scores adjusted for pre-test responses and demographic variables. Conclusions were drawn regarding treatment, instrumentation, and application of the strategy and the meta-model. Implications of the strategy and the meta-model for research, for education, for human resource development, for professional practice, and for personal growth were suggested. Qualitative training materials and Kolb's instruments were provided in the appendices.

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Title 1 of the Americans with Disabilities Act (ADA) requires all employers, public and private, with more than fifteen employees to provide reasonable accommodation to qualified individuals with disabilities if the accommodation would, within limits, allow the individual to perform the essential functions of the job. Seven years after Congress enacted the law and five years after the initial provisions became effective, little information is available about the experience of organizations faced with requests for workplace accommodation.^ The question addressed in this study is: How are organizations responding to the ADA mandate to fit individuals with psychiatric disabilities in the workplace? The data sources are three organizations that allowed access to this sensitive information, and a fourth that had two disability discrimination charges filed against it.^ A brute-force case method approach applied to the four organizations yields the following information: Attorneys are hesitant to allow inquiry into company policy owing to fear of litigation; workers are not disclosing and requesting accommodation; tacit accommodation of long-standing employees appears to be a regular practice; knowledge of the intent of the ADA makes a difference in terms of equality of treatment; and insensitivity to employee privacy results in an adversarial situation.^ Implications are relevant to the need to improve lines of communication between human resource, EEO, supervisory, and legal staff; consequences of failure to address accommodations on an explicit level; need for better understanding of the availability and use of outside resources for achieving accommodation; and improvement of self-advocacy and disclosure by the employees with disabilities. ^

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The purpose of this study was to determine how dental and medical school deans perceived their own leadership styles and how many management/leadership perspectives they used when approaching a problem. A descriptive and correlational study was conducted which examined the leadership orientations or "frames" utilized by these deans. Four frames--the structural, the human resource, the political, and the symbolic--emerged from leadership studies which described the behavior of leaders in organizational actions and problem solving.^ Employing the repeated measures ANCOVA, it was found that there were no significant interactions between type of dean and perceptions or perspectives. However, the main effects of both leadership style perceptions and the use of perspectives were significant. This indicated that over the total sample of deans, both perceptions and perspectives were used differently; the deans perceived themselves and used perspectives the highest for the human resource frame and the lowest for the political frame. Also, dental deans' mean use overall of the four perspective frames was higher than the medical deans. In addition to the ANCOVA, t-tests performed on perceptions revealed that the deans perceived the frames differently in three human resource items. Pearson's correlations indicated that for the combined sample of deans, significant negative correlations existed when the human resource or symbolic frame was compared to the structural frame. All of the deans used multiple frames, allowing them to re-frame or combine frames according to the situation. ^

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The purpose of this study was to determine the impact of selected factors on nurses' attitudes toward bedside computers. Bedside computer systems, also referred to as point-of-care systems, are clinical information systems that allow documentation of patient care and retrieval of data at the patient's bedside, or in close proximity to where care is delivered. The adoption of bedside computer systems appears to be increasing among U.S. institutions. As healthcare institutions undertake automation projects, they face many challenges associated with implementing large-scale change. ^ The study explored four factors and their relationship to nurses' attitudes toward bedside computers. A pre-bedside implementation survey of 184 staff nurses did not demonstrate a relationship between previous computer experience and nurses' attitudes toward bedside computers (p > .05). The data did not indicate a relationship between nurses' formal education and their attitude toward bedside computers (p > .05). The data did support a relationship between nurses' previous computer experience and their comfort in the use of bedside computers (p < .0005). Using a quasi-experimental control group design, attitudes of nurses were studied over an 18 month period. The Pre versus Post Survey data indicated that nurses who used bedside computers, the experimental group, had more positive attitudes than the nurses who did not use bedside computers, the control group (p < .0005). ^ The findings are significant to institutions implementing bedside computers, to the human resource development staff overseeing bedside computer training, and to the practice of clinical nursing. ^

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This dissertation is about commercial agriculture in nineteenth-century Liberia. Based primarily on the archives of the American Colonization Society (founder of Liberia), it examines the impact of environmental and demographic constraints on an agrarian settler society from 1822 to the 1890s. Contrary to the standard interpretation, which linked the poor state of commercial agriculture to the settlers' disdain for cultivation, this dissertation argues that the scarcity of labor and capital impeded the growth of commercial agriculture. The causes of the scarcity were high mortality, low immigration and the poverty of the American “Negroes” who began to settle Liberia in 1822. ^ Emigration to Liberia meant almost certain death and affliction for many immigrants because they encountered a new set of diseases. Mortality was particularly high during the early decades of colonization. From 1822 to 1843, about 48 percent of all immigrants died of various causes, usually within their first year. The bulk of the deaths is attributed to malaria. There was no natural increase in the population for this early period and because American “Negroes” were unenthusiastic about relocation to Liberia, immigration remained sparse throughout the century. Low immigration, combined with the high death rate, deprived the fledgling colony of its potential human resource, especially for the cultivation of labor-intensive crops, like sugar cane and coffee. Moreover, even though females constituted approximately half of the settlers, they seldom performed agricultural labor. ^ The problem of labor was compounded by the scarcity of draft animals. Liberia is in the region where trypanosomiasis occurs. The disease is fatal to large livestock. Therefore, animal-drawn plows, common in the United States, were never successfully transplanted in Liberia. Besides, the dearth of livestock obstructed the development of the sugar industry since many planters depended on oxen-powered mills because they could not afford to buy the more expensive steam engine mills. ^ Finally, nearly half of the immigrants were newly emancipated slaves. Usually these former bondsmen arrived in Liberia penniless. Consequently, they lacked the capital to invest in large-scale plantations. The other categories of immigrants (e.g., those who purchased their freedom), were hardly better off than the emancipated slaves. ^

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Despite increased Federal, state, and local efforts in the United States to improve outcomes among young adults who emancipate from foster care, low educational achievement and attainment continue to characterize this vulnerable subpopulation. Approximately 50% of foster children do not obtain a high school diploma or a general equivalency diploma (GED). Only about 20% of former foster children enroll in college, compared to 60% of youth not in foster care. The purpose of this study was to explore, describe and explain the perceptions of college students who had lived in foster care regarding the external and internal influences that impacted their academic achievement and attainment. Interviews with a purposefully selected sample of 24 Florida college students were conducted; transcripts were coded and analyzed thematically. Findings included that participants experienced a particular set of external and internal influences at school, in foster care settings, and in the community. External influences include interactions with (a) multiple non-relative guardians and case workers, (b) relatives, especially siblings, (c) mentors, (d) teachers and school administrators, and (e) school counselors. Internal influences include the barriers of anger and bad behavior and a newly identified set of internal characteristics, called success strengths by the researcher, that promote academic achievement and college attainment. Implications are as follows: (a) Future theory on academic achievement concerning foster youth should reflect the importance of the affective aspect of school interactions. (b) Policy should mandate awareness training for educators, social workers, and other adults who work with former foster youth to increase professionals' awareness of the barriers, supports and success strengths that impact the academic lives of children and youth in foster care. (c) Adult educators and human resource development professionals should develop and implement appropriate new education and training materials and interventions. Future research may include a similar interview with former foster youth who graduated from college and with foster youth who leave school before graduating. Finally, a study with a nationally representative sample of college enrolled former foster children should be conducted to determine the relative importance of the barriers, supports and success strengths identified in this study.

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This ex post facto study (N = 209) examined the relationships between employer job strategies and job retention among organizations participating in Florida welfare-to-work network programs and associated the strategies with job retention data to determine best practices. ^ An internet-based self-report survey battery was administered to a heterogeneous sampling of organizations participating in the Florida welfare-to-work network program. Hypotheses were tested through correlational and hierarchical regression analytic procedures. The partial correlation results linked each of the job retention strategies to job retention. Wages, benefits, training and supervision, communication, job growth, work/life balance, fairness and respect were all significantly related to job retention. Hierarchical regression results indicated that the training and supervision variable was the best predictor of job retention in the regression equation. ^ The size of the organization was also a significant predictor of job retention. Large organizations reported higher job retention rates than small organizations. There was no statistical difference between the types of organizations (profit-making and non-profit) and job retention. The standardized betas ranged from to .26 to .41 in the regression equation. Twenty percent of the variance in job retention was explained by the combination of demographic and job retention strategy predictors, supporting the theoretical, empirical, and practical relevance of understanding the association between employer job strategies and job retention outcomes. Implications for adult education and human resource development theory, research, and practice are highlighted as possible strategic leverage points for creating conditions that facilitate the development of job strategies as a means for improving former welfare workers’ job retention.^

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The purpose of this paper is to present a typology workplace commitment of workplace commitment illustrating levels, elements, and antecedents of organizational and individual commitment. This typology focuses on elements that can be manipulated by the human resource development (HRD) researcher and practitioner to affect organizational performance.

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The purpose of this literature review was to find out how organizational culture has been studied within the Academy of Human Resource Development from 1994 to 2005 by examining how authors defined organizational culture and their research purposes.

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Twelve exemplary service providers from the most highly-acclaimed resorts discussed and demonstrated how they deliver award-winning service. Three emergent themes offer insights to improve service quality: emotional generosity, exemplary communication, and effective interactions of culture, tradition and control. These themes support current literature on human resource development and service quality.

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This dissertation focused on the longitudinal analysis of business start-ups using three waves of data from the Kauffman Firm Survey. ^ The first essay used the data from years 2004-2008, and examined the simultaneous relationship between a firm's capital structure, human resource policies, and its impact on the level of innovation. The firm leverage was calculated as, debt divided by total financial resources. Index of employee well-being was determined by a set of nine dichotomous questions asked in the survey. A negative binomial fixed effects model was used to analyze the effect of employee well-being and leverage on the count data of patents and copyrights, which were used as a proxy for innovation. The paper demonstrated that employee well-being positively affects the firm's innovation, while a higher leverage ratio had a negative impact on the innovation. No significant relation was found between leverage and employee well-being.^ The second essay used the data from years 2004-2009, and inquired whether a higher entrepreneurial speed of learning is desirable, and whether there is a linkage between the speed of learning and growth rate of the firm. The change in the speed of learning was measured using a pooled OLS estimator in repeated cross-sections. There was evidence of a declining speed of learning over time, and it was concluded that a higher speed of learning is not necessarily a good thing, because speed of learning is contingent on the entrepreneur's initial knowledge, and the precision of the signals he receives from the market. Also, there was no reason to expect speed of learning to be related to the growth of the firm in one direction over another.^ The third essay used the data from years 2004-2010, and determined the timing of diversification activities by the business start-ups. It captured when a start-up diversified for the first time, and explored the association between an early diversification strategy adopted by a firm, and its survival rate. A semi-parametric Cox proportional hazard model was used to examine the survival pattern. The results demonstrated that firms diversifying at an early stage in their lives show a higher survival rate; however, this effect fades over time.^

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The aim of this study was to contribute to the growing body of knowledge concerning small hospitality businesses (SHBs) through an analysis of selected aspects of SHBs in an urban setting, namely Akcakoca, Turkey. Particular attention was given to the characteristics of businesses, finance, marketing, human resource management, involvement of residents in the industry, and management of SHBs. A sample of 72 businesses in Akcakoca was examined and their role in tourism was evaluated. The findings of this study reveal that SHBs carry significant deficiencies and inadequacies and face a common set of problems.

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The author report on a survey of 185 hospitality manager to examine which employee management practices are associated with success in hospitality innovations. The result suggest that successful new hospitality projects are guided by a strategic human resource management approach, have higher level of training, implement behavior- bared evaluation of their front-line staff and empower their employees.