Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident
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the future. They need to move beyond a few simple, easy-to-game metrics and embrace an array of more sophisticated ones. And they need to keep people on their toes and make sure that today’s measures are not about yesterday’s business model. In the following pages I present what I’ve found to be the five most common traps in measuring performance and illustrate how some organizations have managed to avoid them. My prescriptions aren’t exhaustive, but they’ll provide a good start. In any event, they
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Global Technology Audit Guide Auditing IT Governance Global Technology Audit Guide (GTAG®) 17 Auditing IT Governance July 2012 GTAG — Table of Contents Executive Summary......................................................................................................................................... 1 1. Introduction................................................................................................................................................ 2 2. IT Governance
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Virginia Department of Motor Vehicles Enterprise Architecture Justification Paper Case Study Written by: June 14, 2000 IFSM 311 Professor To consider what enterprise architecture means, it is important to understand its origin. All architecture within information technology can track its ancestry back to the lessons learned from building architecture. Enterprise Architecture is the description and visualization of the structure, a blueprint if you will, of a given area of contemplation
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Analysis Analysis of internal and external environments SWOT Analysis (Strengths, Weaknesses, Opportunities, and Threats) Elements within the project team’s control What strengths and weaknesses the organization possesses in itself Elements over which the project team has little/no control What opportunities and threats are posed by competitors, suppliers, customers, regulatory agencies, technologies Guiding Principles The vision describes the organization of
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components of marketing practices are related positively to business performance in terms of sales turnover of small firms. The further analysis also confirmed that customer orientation and competitor orientation are strong predictors of small firm performance. The findings of this study confirm that effective marketing practices also apply to small firms. Key words: Marketing practices, Sales turnover, SBE’s. Introduction Small Business Enterprises are a major contributor to Ghanaian economy
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an Effective Project Portfolio Management System A. Problem 1: The Implementation Gap B. Problem 2: Organizational Politics C. Problem 3: Resource Conflicts and Multitasking 3. A Portfolio Management System A. Classification of the Project B. Nonfinancial Criteria 4. Applying a Selection Model A. Sources and Solicitation of Project Proposals B. Ranking Proposals and Selection of Projects 5. Managing the Portfolio System A. Balancing the Portfolio for Risks and
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Dell is a computer corporation recognized for manufacturing computer systems through parts assemble. In 1983, Michael Dell saw an opportunity in using IBM compatible computers for a new assembly line that can be sold to local businesses. The idea as explained by Michael Dell, in an interview with Joan Magretta[1], is that in the early days of computers' manufacturing, companies had to be able to produce every part of the system. As the industry matured, companies started to focus on single parts
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Global Technology Audit Guide Auditing IT Governance Global Technology Audit Guide (GTAG®) 17 Auditing IT Governance July 2012 GTAG — Table of Contents Executive Summary......................................................................................................................................... 1 1. Introduction................................................................................................................................................ 2 2. IT Governance Risks
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OBJECTIVE : To evaluate present organizational structure and management control system of Birch Paper Company particularly on the decentralized operations of its divisions with respect to its overall performance. PROBLEM : What effective management control system or systems should the Company adopt to attain maximum profitability not only of its divisions’ respective operations but that of the Company as a whole? AREAS OF CONSIDERATION 1. Company Background Birch Paper Company is
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