Appraisal of Human Resource Accounting on Profitability of Corporate Organization
Ezejiofor Raymond Asika,
John-Akamelu Racheal Chitom,
Iyidiobi Felicia Chelichi
Issue:
Volume 6, Issue 1, February 2017
Pages:
1-10
Received:
11 February 2017
Accepted:
22 February 2017
Published:
28 March 2017
Abstract: This study is to determine the adoption of Human Resource Accounting (increase in staff salary, increment in staff and staff retirement benefits) on the Profitability of Corporate Organizations. Specifically, the study sought; to determine the extent at which increase in staff salary has affected organizational profitability; to ascertain if the increment in staff has contributed positively on organizational profitability and to evaluate the extent at which staff retirement benefits has effect on organizational profitability. Research questions and hypotheses were formulated in line with the objectives of the study. Exploratory research design and time series data were adopted for this study. Data for the study were collected from selected ten (10) commercial banks in Nigeria. Data collected were analyzed and tested with t-test statistical tool with aid of SPSS version 20.0 version. The study revealed that the study revealed that increase in staff salary has positive effect on organizational profitability, also that the level of increment in staff has influence on organizational profitability. Another finding is that staff retirement benefits have positive effect on organizational profitability. The study recommends among other things that the relevant authorities should look into coming up with a financial reporting standard on human resource activities. Also that organization should enhance the retention of education and training on staff so as to avert wastage of knowledgeable investment.
Abstract: This study is to determine the adoption of Human Resource Accounting (increase in staff salary, increment in staff and staff retirement benefits) on the Profitability of Corporate Organizations. Specifically, the study sought; to determine the extent at which increase in staff salary has affected organizational profitability; to ascertain if the in...
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The Role of the Internet in the Development of Human Resources in the Economic Institution from the View Point of a Textile Company Employees "Tyndall"-M'sila
Senoussi Ali,
Kharkhache Samya
Issue:
Volume 6, Issue 1, February 2017
Pages:
11-23
Received:
12 March 2017
Accepted:
6 April 2017
Published:
2 May 2017
Abstract: The study aimed to demonstrate the effectiveness of using modern means of information and communication in the development of human resources, where the Internet is considered among the most important of these means, because we can use the Internet to control the development of human resources efficiently. To achieve this goal, a questionnaire had been designed and distributed to a random sample amounted to 122 employees in the textile campany "Tyndall"-M'sila. The results showed a high degree of efficiency resulting from the development of human resources using the internet from the estimation of these employees. In addition, there were statistically significant differences in the estimation of these employees to the effectiveness of human resources development using the internet due to the variable level of education, while there are no statistically significant differences of the effectiveness of human resources development using the Internet due to the variables of age and experience.
Abstract: The study aimed to demonstrate the effectiveness of using modern means of information and communication in the development of human resources, where the Internet is considered among the most important of these means, because we can use the Internet to control the development of human resources efficiently. To achieve this goal, a questionnaire had ...
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