Effect of the critical human resource attributes on operating performances

2018 ◽  
Vol 12 (2) ◽  
pp. 407-432 ◽  
Author(s):  
Chia-Chi Lee ◽  
Pei-Yi Cheng

Purpose This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan. Design/methodology/approach Multiple regression analysis is conducted to measure operating performances with various measurements, such as operating profits and business diversification. The independent variables include male to female ratio, percentage of senior executives, percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with certified public accountant (CPA) qualifications and human resource costs (HRCs). The control variables are the firm history, market shares and ownership structures since the inception of the firms. Findings The empirical results regarding the operating profits model suggest that the higher the male to female ratio, the percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with CPA qualifications and HRCs, the greater the operating profits. Meanwhile, the findings regarding the business diversification model indicate that the higher the male to female ratio, percentage of senior executives and human resource diversity, the greater the business diversification. Originality/value It is intended that the research findings can assist the management of accounting firms to understand the human resource attributes critical to operating performances, which will help to enhance the competitiveness of employees, mitigate the operating risks and improve the operating performances of the firms.

1985 ◽  
Vol 63 (5) ◽  
pp. 669-675 ◽  
Author(s):  
Ronald Reimer ◽  
Burton M. Onofrio

✓ The authors review 32 cases of spinal cord astrocytoma in patients under 20 years of age who were treated at the Mayo Clinic between 1955 and 1980. There was a 1.3:1 male to female ratio. Twenty patients were between 6 and 15 years of age at the time of diagnosis. The duration of symptoms prior to definitive diagnosis varied from 5 days to 9 years, with an average of 24 months. The most common symptoms were pain (62.5%), gait disturbance (43.7%), numbness (18.8%), and sphincteric dysfunction (18.8%). The most common neurological findings were a Babinski response (50.0%), posterior column sensory dysfunction (40.6%), and paraparesis (37.5%). A median follow-up period of 8.6 years (range 0.8 to 25.5 years) revealed that the survival time diminished with increased histological grade of the astrocytoma (p < 0.001). The development of postlaminectomy spinal deformities represented a serious postoperative complication. This occurred in 13 patients and was first recognized between 8 and 90 months postoperatively. Six deformities occurred following cervical laminectomy, and eight patients required at least one orthopedic procedure. It is crucial to follow these patients for an extended period of time to watch for postoperative spinal deformities.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shalini Menon ◽  
M. Suresh

PurposeThe purpose of this paper is to explore the factors that can facilitate agility in higher education and to analyze the interrelationship between the factors.Design/methodology/approachA structured model of factors facilitating agility in higher education was developed using total interpretive structural modeling (TISM). Cross-impact matrix multiplication (MICMAC) analysis helped in classifying the factors on the basis of their driving and dependency power.FindingsAn extensive literature review and expert opinion helped in identifying eight enablers that can promote agility in higher education. The ability to sense the environment, organizational structure, adoption of ICT, organizational learning, human resource strategies, leadership, readiness to change and collaboration with the stakeholders were the eight factors identified. The structural model revealed leadership as the most crucial enabler followed by human resource strategies and organizational structure.Research limitations/implicationsThe model has incorporated and prioritized all the crucial drivers of agility that can help universities and colleges design, adopt and implement policies and practices that would facilitate agility.Originality/valueSo far, the research on agility in higher education has looked into each factor in isolation. This research provides a comprehensive list of the factors and establishes the interplay between the factors making this study new and original.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Darwish Abdulrahman Yousef

Purpose The purpose of this study is to examine learning style instruments used in Arab countries to measure higher education students’ learning styles, identify the most common instruments and determine whether the reliability and validity of these instruments have been verified in Arab contexts. Design/methodology/approach A comprehensive review of the existing literature using several databases and search engines. Descriptive statistics, such as frequencies and percentages were used to present the results. Findings There are only a few published studies related to learning styles in Arab countries, with the majority published between 2012 and 2016 using samples drawn from Saudi Arabia, the United Arab Emirates and Iraq. The most common learning style instrument is the Felder–Silverman/Solomon Index of Learning Styles. The reliability and validity of this instrument require further investigation. Research limitations/implications This study is not without limitations. First, it covers only publications in the English language. Second, the paper focuses on research involving higher education students. Third, only research that was available online was used in this study. Nonetheless, the findings have several implications for researchers, educators and human resource development managers. For researchers, this study highlights research gaps that need to be filled. It also serves as a basis for more analytical and in-depth studies. The data also helps educators become more informed about the learning style instruments commonly used in the Arab context and whether the results from these instruments are dependable. Human resource development managers can draw on these findings to choose instruments that have proven reliable and valid. Originality/value This study is the first attempt to examine learning style instruments used in Arab countries and to explore whether the reliability and validity of these instruments have been verified in Arab contexts. This paper is a useful contribution to research into learning styles and learning style instruments.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Olorunfemi Akande ◽  
Sulaiman Olusegun Atiku

Purpose This study aims to examine the accounting skills required in Industry 4.0 to assist higher education institutions in developing Industry 4.0 accountants in Namibia. Design/methodology/approach This study adopted a qualitative approach for data collection and analysis. The participants (accountants and finance consultants) were selected using a purposive sampling technique. A self-administered questionnaire (open-ended) was administered to 120 participants. Useful information was retrieved from 99 participants in the participating accounting firms in Namibia. The data was analyzed using non-numerical content analysis via Atlas.ti, version 9.0. Findings Findings revealed the need to teach soft, technical and digital skills by higher education institutions in Namibia to enhance accounting graduates’ employability in Industry 4.0. The practical implication for higher education in Namibia is to do more in curriculum retooling. Originality/value There is a shortage of literature on the competency framework for Industry 4.0 accountants, particularly in Namibia. The outcomes of this study contribute to the extant literature and assist higher education institutions with helpful information for accounting programs review and enhance graduates’ employability in Namibia.


2017 ◽  
Vol 29 (4) ◽  
pp. 419-439 ◽  
Author(s):  
Hayley Pearson ◽  
Margaret Sutherland

Purpose Business, society and academic literature all show an increase in the demand for greater accountability. Although accountability is deemed to be central to performance in the workplace, it is an ever-expanding, complex and elusive phenomenon. There is very little empirical research in human resource literature on accountability’s wide-ranging antecedents and how they are best implemented. This paper aims to set out to identify which factors have the greatest influence when holding an individual to account. Design/methodology/approach Qualitative, exploratory research methods were adopted. Twenty semi-structured, in-depth interviews were conducted with CEO’s, executives, human resource experts, senior managers and consultants in eight industries in South Africa. The data were analysed by thematic content analysis. Findings The findings identified five dominant antecedents that are required to effectively hold an individual to account for their performance. These are the culture and leadership of the organisation, the systems in the organisation, the values and recruitment means of the individual and the clarity of role. For each of these factors, the key management mechanisms were identified. Research limitations/implications The study was done in one country (South Africa) and only with senior executives. Practical/implications A “System of Accountability” model was developed depicting the interdependence of the factors and conceptualising a process that can be followed for human resource professionals and senior management to develop a culture of accountability. Originality/value There is a dearth of literature and empirical research on how to implement a combination of systems to ensure accountability in the workplace. This research offers some solutions to that gap in the literature.


2019 ◽  
Vol 33 (1) ◽  
pp. 149-165 ◽  
Author(s):  
Mohammad Ali Ashraf

Purpose The purpose of this paper is twofold: first, to examine the influence of working condition on faculty retention and quality education in the private higher education sector; and second, to see whether there is any mediating role of faculty retention linking working condition and quality education in the private universities in Bangladesh. Design/methodology/approach To attain these objectives, a total of 516 data were collected from the faculty members of the private universities located all over the country based on random sampling procedure. Data were analyzed using structural equation modeling technique. Findings The findings of the study reveal that though working condition has a direct significant influence on both faculty retention and quality education and faculty retention has a partial mediating influence on quality education in private higher education institutes in Bangladesh. Research limitations/implications From a research perspective, the study results demonstrate once again the robustness of the Muslow’s hierarchy need theory of motivation for helping to explain the faculty members of the private universities. As more and more studies of faculty behavior and its antecedents are done within the similar framework, the author is more able to discover and confirm which antecedents are most important, helping the author build a robust theory of quality education affected based on human resource practices by the management of the institutes. Practical implications From a practical perspective, as a cumulative body of work on the nexus between human resource management and quality education emerges, the author will be better able to advise private university authorities on the elements they need to address in order to excel quality education. In this study, the one area of findings that may help university authorities the most concerns work environment. These findings imply that in order to excel quality education the authorities of the private universities should focus more on friendly and enjoyable working environment for prolonging faculty retention and excelling quality education. Originality/value This study has revealed an important contribution focusing the influence of working condition on faculty retention as well as quality education in private universities in Bangladesh.


1984 ◽  
Vol 61 (4) ◽  
pp. 657-664 ◽  
Author(s):  
Jacqueline R. Farwell ◽  
George J. Dohrmann ◽  
John T. Flannery

✓ The authors have reviewed 143 cases of medulloblastoma in children aged 19 years or younger who were treated in a 42-year period and reported in the Connecticut Tumor Registry. About 20 cases have occurred in each 5-year period since 1950, but 31 were seen between 1955 and 1959. Correspondingly, an excessive number of children born in the period 1954 to 1958 have developed medulloblastomas. A relationship to polio vaccine contaminated with SV40 virus may exist. Children with medulloblastomas had an increased number of immediate family members with brain tumors, leukemia, and childhood cancer when compared to controls. In this series, the male to female ratio was 1.33:1. Average age at diagnosis was 6½ years, with most children being diagnosed at 3 years old and fewer cases appearing in each successive hemidecade from birth to 20 years of age. Probability of survival at 6 months was 0.687; at 1 year, 0.444; at 2 years, 0.314; and at 5 years, 0.222. Survival probability was statistically significantly better in the years 1968 to 1977 than in previous decades, in part due to fewer autopsy diagnoses and lowered operative mortality, but also due to a decreased mortality rate in children several years after diagnosis. Fifty-one percent were treated with operation and irradiation, 17% with operation alone, 12% with irradiation alone, and 5% with operation, irradiation, and chemotherapy. Fifteen percent were not treated. One- and 5-year survival rates in patients with operation and irradiation were, respectively, 0.615 and 0.307; with operation, 0.125 and 0.042; with irradiation, 0.688 and 0.277; and with operation, irradiation, and chemotherapy, 0.857 and 0.643. All seven children who received chemotherapy were diagnosed after 1968, and five are still alive. Perhaps due to short follow-up time, the course and mortality rate of children treated with all three modalities were not statistically significantly different from those of children treated since 1968 with operation and radiation therapy.


2020 ◽  
Vol 69 (6/7) ◽  
pp. 483-499
Author(s):  
Jyotsna Gupta ◽  
Shivendra Singh ◽  
Ramesh Pandita ◽  
Suneel Kumar Bhat

Purpose This study aims to assess the enrolment scenario of Library and Information Science (LIS) education in India offered through distance mode. Design/methodology/approach The scope of the study is limited to India, reflecting the trend of distance education in LIS in India. The study is based on the secondary data collected by the Ministry of Human Resource and Development, Government of India (GOI) under All India Survey on Higher Education (AISHE). It is to mention that Ministry of Human Resource and Development, GOI, is regularly collecting data from higher education institutions all across the country under AISHE project. The data in the study have been analysed for the period 2011 to 2018. Findings The findings of the study reveal that, of the total enrolments made in LIS education in India during the period 2011 to 2018, nearly one-fourth of students were enrolled through regular mode and three-fourth were enrolled through distance mode, signifying distance mode of education as the largest medium of LIS education in India. The enrolment figures through distance mode showed slight inconsistency with the result, a negative (−0.49%) average annual corresponding growth was recorded in the enrolment of LIS students through distance mode. Of the total students enrolled in different LIS programmes through distance mode during the period of study, the majority (67.78%) of students were enrolled in the Under Graduate programme (B.Lib.I.Sc.). Similarly, of the total students enrolled in LIS through distance mode during the period of study, 51.36% were female students and 48.63% male students. In terms of caste category, of the total students enrolled during the period of study, 10.12% belonged to the Scheduled Caste category, 4.7% to Scheduled Tribes category, 28.77% Other Backward Class and 56.08% to others, which include general category students as well. Research limitations/implications Learning through distance education is a welcome step as long as the idea is to improve the society and to reach out to those who hitherto remained unreached. Sustainable means of enrolment and employability has to be the order of the day, mostly based on demand and supply principle. Originality/value This study is original and first of its kind covering enrolment of the students in LIS courses.


1989 ◽  
Vol 70 (1) ◽  
pp. 50-54 ◽  
Author(s):  
Alan R. Cohen ◽  
Jeffrey H. Wisoff ◽  
Jeffrey C. Allen ◽  
Fred Epstein

✓ The authors review their experience with the operative management of 19 consecutive cases of malignant astrocytoma of the spinal cord. There was a male to female ratio of 1.1:1, and the median age of the population was 14 years (range 1 to 32 years). The median duration of symptoms prior to definitive diagnosis was 7 weeks. Radical excision was carried out in all cases, with 18 patients (95%) receiving radiotherapy and 10 patients (53%) receiving chemotherapy as well. To date, 15 (79%) of the 19 patients in this series have died, with a median survival period of 6 months following surgery. No patient improved after operation. Hydrocephalus was present in 11 patients (58%), seven of whom underwent ventricular shunting procedures. Dissemination of disease was found in 11 patients (58%). Extraneural metastases did not occur in the absence of a ventricular shunt. The authors conclude that malignant astrocytomas of the spinal cord are heralded by a short history followed by rapid neurological deterioration and usually death. The rationale for operation is discussed, and an aggressive approach utilizing adjuvant therapy directed at the entire neuraxis is suggested.


2014 ◽  
Vol 4 (3) ◽  
pp. 1 ◽  
Author(s):  
Muhammad Rizwan ◽  
Muhammad Qadeer Arshad ◽  
Hafiz Muhammad Atif Munir ◽  
Mr. Faisal Iqbal ◽  
Mr. Atta Hussain

In Organizations productivity is a very important issue. There are several factors that determine productivity of an organization. Nowadays Employee turnover is one of those who are considered to be one of the difficult issues in business. The effect of intension to leave has received huge attention from top management(senior executives), human resource professionals and other industrial psychologists has proven it to be one of the most costly and apparently difficult human resource challenges faced globally by different organizations in the whole world. The main purpose of this research is to discover the real causes behind the turnover and its harmful effects on the productivity of many industries. We (the authors) of this document have studied and visited numerous local organizations in both government and private sectors in Bahawalpur, Punjab, Pakistan, and observed the causes of turnover. The real aim of this research paper was to discover the existing reasons of turnover, adverse affects, and possible results that could be useful for their productivity and market shares for local industries.


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