scholarly journals Investment in human resources and its impact on the development of banks and profitability A study from the viewpoints (financial accounting) applied to the Bank of the Al-dijl and Al-Forat for the period (6227 - 6212)

2016 ◽  
Vol 2 (2) ◽  
pp. 215
Author(s):  
Mohammed Hameed Ibrahim ◽  
Ammar Shahab Ahmad ◽  
Arshed Mohammed Al-Mahmood
Keyword(s):  
Human Resources ◽  
Market Share ◽  
Cost Accounting ◽  
Financial Accounting ◽  
Leadership Attributes ◽  
Modern Business ◽  
The Cost ◽  
The Relationship ◽  
Increase Efficiency

The human resources of the new element of the production elements in light of the knowledge and characte ristic economy flagship of the leadership attributes enjoyed by modern banks, and from this point of banks seeking to develop human resources in order to be able to offer various traditional and modern business than can banks to increase their market share and reflect positively their profitability. Sheds search light on the banks that invest in human resources by estimating the cost of access to and impact on profitability, as the more developed the technology used in banks, so it needs to adapt human resources all to increase efficiency and the possibility of dealing with it, will be to prove that the cost accounting and compare it with the profitability of the bank for the same period and the statement of the relationship between investment in human resources and profitability of the bank.

The Impact of Cloud Computing on Organizational Performance

2021 ◽  
Vol 11 (4) ◽  
pp. 136-151
Author(s):  
Thura Al-Azzawi ◽  
Tugberk Kaya
Keyword(s):  
Cloud Computing ◽  
Human Resources ◽  
Organizational Performance ◽  
Business Performance ◽  
Direct Relation ◽  
Organizational Agility ◽  
Cloud Computing Adoption ◽  
The Cost ◽  
The Impact ◽  
The Relationship

The use of cloud computing has remarkable advantages in business performance. It is related especially in the portion of the organizational environment, such as organizational culture and organizational agility. Organizational agility provides an easier process to search and retrieve knowledge and allow the businesses to utilize and apply this knowledge to get high-quality services. Agility and culture factors can help organizations to enhance their cloud computing adoption. The achievement of any organization is dependent upon human resources. With human resources, the organization can develop its employees by sharing knowledge, skill, and experience of personnel. Expert cloud has a significant impact on and direct relation with human resources as it facilitates the communication among human resources better, more efficiently, and reduces the cost of the service. In this paper, the authors discuss the relationship between expert cloud and human resources to enhance the organizational performance through the assistance of organizational agility and culture.

account was developed from an analysis of the various elements to be accounted for. The logic that prevailed in the selection of the order of presentation of charges was based on the distinction be­ tween the major economic and financial operations usually con­ ducted by the firm. First, production operations necessitate the purchase of material, the payment of wages to employees and of taxes to the state, and the incurring of various operating expenses. Next, a category was created to register financial charges resulting from the firm’s financing policy. Finally, a category was devoted to the cost of permanent productive means related to the period: depreciation of fixed assets. On the revenue side of the trading account, resources coming from the sale of production or pur­ chased goods were shown first, since they result from the primary activity of the firm. Next, sales revenues from two secondary sources were shown in separate categories. Production by the firm of its own fixed assets, which was considered revenue since it represented a transfer of charges to the balance sheet, also ap­ peared under a separate heading. Finally, a category was allocated to revenues from financial operations such as interest and divi­ dends. Aside from financial accounting provisions, the plan con­ tained an important section on cost accounting. As mentioned earlier in the case of the CNOF Plan, to maximize both the stan­ dardization of financial accounting and the flexibility and adapt­ ability of the cost accounting system, the plan reserved a separate class for cost accounts, number 9. Separation of cost accounting also favored the progressive introduction of cost accounting, with­ out delaying the application of the financial accounting section of the plan. The role assigned to cost accounting by the plan was threefold, including the periodic determination of: 1. The cost of manufactured or purchased products; 2. Inventories, using the perpetual inventory method; 3. The results of operations by each branch or subdivision of the firm's activities In the general plan, a main structure for industrial accounting was prescribed, leaving the problem of application to particular cases to company plans. Two measures ensured the flexibility and adaptability of the plan. First of all, the use of the decimal system meant that any account could be subdivided by adding extra digits to the account number. Secondly, the free accounts left in the general plan could be used to fill specific needs. 294

2014 ◽  
pp. 350-350
Keyword(s):  
Balance Sheet ◽  
Cost Accounting ◽  
Financial Accounting ◽  
Financing Policy ◽  
Secondary Sources ◽  
General Plan ◽  
Fixed Assets ◽  
Perpetual Inventory Method ◽  
Cost Accounting System ◽  
The Cost

separate double-entry system. Separation of cost accounting from financial accounting was believed to be essential. The reasons that were given then for this separation seem still valid today in view of the maintenance of the same practice in the 1982 Accounting Plan. The most important justifications were the following: 1. It facilitated the establishment and further modification of the cost accounting system; 2. In cases where there were modifications in production or in the company structure, the cost accounts could be adapted without modifying the plan for financial ac­ counting, thus preserving the inter-firm comparability of the financial information, as well as its comparability over time; 3. Charges included in product prices could differ from ex­ penditures registered in financial accounting; 4. The use of contra-accounts allowed complete freedom in cost accounting; the transformation of data for the compu­ tation of product prices and the determination of results of operations could thus be done freely without altering the original accounts [CNOF, 1947, pp. 32-34, 99]. The CNOF Plan was very well designed; however, to preserve the recent tradition introduced by the 1942 Plan, only some of its features were retained in the 1947 Plan. The influence of the CNOF Plan and of the 1942 Plan on the 1947 Plan will be consid­ ered after introducing the latter. THE 1947 ACCOUNTING PLAN As the first official plan drafted after the Liberation, the 1947 Plan constituted the real beginning of accounting normalization in France. It was initially designed for industrial and commercial undertakings, but with the intention of adapting the plan to all sectors of the economy. The ultimate goal of the Committee for the Normalization of Accounting was to create a system that would allow the summation of the accounts of all economic units, thereby facilitating the preparation of national accounts. The Committee was headed by its vice-president, Turpin, who was secretary of the Central Committee for Prices. The secretary of the Committee was Pujol, a state economic expert and former secretary of the adaptation committee for the 1942 Plan. Among the sub-committees that were formed to work on specific topics, the three most important ones were the sub-committee on prin­ ciples, definitions and rules, headed by Fourastie and Lauzel; the

2014 ◽  
pp. 344-344
Keyword(s):  
Central Committee ◽  
Vice President ◽  
Cost Accounting ◽  
Financial Accounting ◽  
Economic Expert ◽  
System 2 ◽  
Cost Accounting System ◽  
The Cost ◽  
System Separation ◽  
Double Entry

The “Evils” of Traditional Cost Accounting (DRAFT)

2018 ◽  
Author(s):  
Boaz Ronen ◽  
Joseph S Pliskin ◽  
Shimeon Pass
Keyword(s):  
Decision Making ◽  
Cost Accounting ◽  
Business Environment ◽  
Service Organizations ◽  
Cost Structures ◽  
Business Opportunities ◽  
Modern Business ◽  
Decision Making Processes ◽  
The One ◽  
The Cost

Traditional cost accounting lost its relevance, and those who use it for decision-making may cause damages to their organizations. Traditional cost accounting is no longer valid because of the changes in healthcare cost structures and changes in the competitive environment. The chapter shows that the assumptions of traditional cost accounting that were valid at the beginning of the 20th century are no longer valid for analyzing costs of healthcare service organizations. Reliance on the cost of the product or the cost of the service may lead to the loss of business opportunities on the one hand and interference in the decision-making processes on the other hand. Chapter 16 will present alternatives for traditional cost accounting that are appropriate for healthcare organization in the modern business environment.

scholarly journals Cost Accounting In Auto Manufacturing Companies In Germany And The United States

2010 ◽  
Vol 9 (3) ◽  
Author(s):  
Robert Jinkens ◽  
RamMohan R. Yallapragada
Keyword(s):  
United States ◽  
Management Accounting ◽  
Cost Accounting ◽  
The United States ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Activity Based Costing ◽  
Product Costing ◽  
Accounting Reports ◽  
The Cost

Corporate accountants are mandated to prepare and distribute financial accounting reports for external U.S.ers at end of each accounting period.  However, there are no similar statutory requirements for corporate accountants to provide managers of their companies with the management accounting information necessary for decision making in their bU.S.iness operations.   Cost accounting is an important integral part of management accounting.  Product costing has always been a much debated issue in management accounting.  The area that has generated a host of conflicting views is the allocation of overhead costs to products.  Traditional absorption costing is claimed to be resulting in an unfair allocation of overhead costs to products.  New approaches such as the Activity Based Costing (ABC) did not receive widespread adoption. It is being realized in management accounting field that an emerging costing method known as Resource Consumption Accounting (RCA) is a better method for product costing.  It is a method adopted by the German manufacturing companies.  This paper describes the German cost accounting method and also compares the German cost accounting with the cost accounting in the United States, specifically in the automobile manufacturing indU.S.try.

Comparison of the 1947 Plan with the 1942 Plan and the CNOF Plan To facilitate the adoption of the plan, the Committee for the Normalization of Accounting did not want to upset accounting traditions unduly. Since the 1942 Plan had already been intro­ duced in some companies, it seemed natural that the committee base its work on that plan, and try to improve upon it. The com­ mittee benefited from companies’ experience with the 1942 Plan, and took into account the criticisms that had been expressed of the earlier plan. The 1947 Plan was a major advance over the 1942 Plan. First, to number the first class, the zero was dropped and replaced by the number one to facilitate the use of accounting machines. The zero was used thereafter for statistical accounts. Second, separate classes were created for fixed assets and third-party accounts (short-term receivables and payables). Third, class number 2 of the 1942 Plan, which contained the regularization and engage­ ment accounts, was abolished, and the accounts reallocated to other classes. Fourth, purchases now appeared in class 6 instead of class 3, which was reserved for inventories, and the cumber­ some accounts for purchases added to inventory were eliminated. Lastly, accounts were classified in the same order on the balance sheet and in the chart of accounts. The separation of cost accounting from financial accounting, a feature of the CNOF Plan, was retained, together with the impu­ tation of both expenses and revenues in the cost accounts. As in the CNOF Plan, contra-accounts were placed in the same catego­ ries as the accounts they corrected, and accounts that had the same function in the firm were designated by the same number of digits. The rational classification used in the CNOF Plan was adopted for the balance sheet. However, the committee did not retain the classification into ordres and categories found in the CNOF Plan, since the flexibility of decimal coding was preferred. This meant that, as in the 1942 Plan, the balances of the 1947 chart's classes were meaningless. Applicability of the 1947 Plan The Superior Council for Accounting, created by a January 1947 decree, was to supervise the application of the 1947 Plan. The conditions under which it was to operate were to be specified 295

2014 ◽  
pp. 351-351
Keyword(s):  
Class Number ◽  
Balance Sheet ◽  
Cost Accounting ◽  
Financial Accounting ◽  
Third Party ◽  
Major Advance ◽  
Short Term ◽  
Fixed Assets ◽  
The Cost ◽  
Rational Classification

İNSAN KAYNAKLARI YÖNETİCİLERİNİN LİDERLİK TARZI, YARATICI PROBLEM ÇÖZME KAPASİTESİ VE KARİYER TATMİNİ ARASINDAKİ İLİŞKİLERİN ARAŞTIRILMASI: AMPİRİK BİR ÇALIŞMA

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Hüseyin YILMAZ
Keyword(s):  
Problem Solving ◽  
Human Resources ◽  
Leadership Style ◽  
Career Satisfaction ◽  
Leadership Behavior ◽  
Future Research ◽  
Creative Problem Solving ◽  
Democratic Leadership ◽  
Creative Problem ◽  
The Relationship

The aim of this study is the creative problem-solving capacity of the organization with leadership behaviors of human resources managers and employees to examine the relationship between career satisfaction and is tested empirically. Research within the scope of the required data structured questionnaire method, operating in the province of Aydin was obtained from 130 employees working in five star hotels. Democratic leadership style according to the factor analysis, easygoing, participants converter, and releasing autocratic leadership dimensions were determined. According to the analysis, the dependent variable with a significant level of research and positive leadership style has been determined that no relationships. Regression analysis revealed that the leadership of the relationship with the creative problem-solving capacity of democratic leadership in style when found to be stronger than other leadership styles, while the variable describing the career of the employee satisfaction level of the maximum it was concluded that the creative problem-solving capacity of the organization. Research in the context of human resources on the very important for organizations, leadership behavior, creative problem-solving capacity and career satisfaction studies analyzing the relationships between variables it seems to be quite limited. The discovery by analyzing the relationship between the aforementioned variables, can make significant contributions to knowledge in the literature and are expected to form the basis for future research.

The Awareness Level of the Safety and Health of the Operational Level

2017 ◽  
Vol 3 (1) ◽  
pp. 42
Author(s):  
Roshanira Che Mohd Noor ◽  
Nur Atiqah Rochin Demong
Keyword(s):  
Health And Safety ◽  
Health Conditions ◽  
Effective Strategies ◽  
Operational Level ◽  
Safety And Health ◽  
Health Factors ◽  
The Cost ◽  
The Relationship ◽  
Awareness Level

Providing a safe and healthy workplace is one of the most effective strategies in for holding down the cost of doing construction business. It was a part of the overall management system to facilitate themanagement of the occupational health and safety risk that are associated with the business of the organization. Factors affected the awareness level inclusive of safety and health conditions, dangerous working area, long wait care and services and lack of emergency communication werethe contributed factors to the awareness level for the operational level. Total of 122 incidents happened at Telekom Malaysia Berhad as compared to year 2015 only 86 cases. Thus, the main objective of this study was to determine the relationship between safety and health factors and the awareness level among operational workers.The determination of this research was to increase the awareness level among the operational level workerswho committing to safety and health environment.

The mediating effect of job engagement on the relationship between psychological empowerment and social enterprise sustainability

2019 ◽  
Vol 118 (8) ◽  
pp. 347-355
Author(s):  
Hye- RimPark ◽  
Yen-Yoo You
Keyword(s):  
Human Resources ◽  
Social Enterprise ◽  
Psychological Empowerment ◽  
Social Enterprises ◽  
Mediating Effect ◽  
Limited Resources ◽  
Job Engagement ◽  
Non Profit ◽  
The Poor ◽  
The Relationship

Unlike non-profit organizations, social enterprises must be sustainable through profit-making activities in order to pursue social purposes.However, the most important of the poor limited resources is also human resources, and for the efficient use of human resources, empowerment should be given to members. This study proves whether job engagement mediates the effect on sustainability when psychological empowerment is given to employees in social enterprises.

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