Disclosure of human capital in corporate reporting and its evaluation based on business analysis tools

2021 ◽  
Vol 20 (2) ◽  
pp. 223-250
Author(s):  
Irina V. ZENKINA
Keyword(s):  
Human Capital ◽  
Performance Indicators ◽  
Strategic Analysis ◽  
Corporate Reporting ◽  
Current Trends ◽  
Analytical Potential ◽  
Business Analysis ◽  
Analysis Models ◽  
The Impact

Subject. The article investigates the methodological framework for the information and analytical support to manage human capital. Objectives. The aim is to determine the procedure for human capital disclosure in accordance with modern models of corporate reporting, to underpin the system of human capital indicators and relevant models of business analysis, reflecting the specifics of this type of capital and enabling to assess its contribution to the creation of value to the organization and stakeholders. Methods. The study employs the systems, strategic, and stakeholder approach. Results. The paper reveals the content of human capital based on the concept of six types of capital, systematizes its special aspects that affect the information and analytical support of management. It presents the standards of corporate reporting that prioritize the human capital disclosure for stakeholders, identifies current trends in the measurement and assessment of human capital, shows the impact of the COVID-19 pandemic on applied indicators. I offer a system of key performance indicators of human capital, substantiate the analytical potential of their use as a subsystem of organization’s performance indicators, as well as in combination with strategic analysis models. Conclusions. The conclusions and proposals formulated in the article are aimed at enhancing the quality of human capital disclosure in corporate reporting, improving the assessment of human capital, its contribution to the implementation of the strategy, creating value for the organization and stakeholders.

scholarly journals INVESTMENT IN HUMAN CAPITAL IN THE CONDITIONS OF INNOVATIVE ECONOMIC DEVELOPMENT

2020 ◽  
Vol 30 (3) ◽  
pp. 362-368
Author(s):  
E.N. Tikhonova ◽  
I.V. Korepanova
Keyword(s):  
Human Capital ◽  
Diffusion Of Innovations ◽  
Technology Development ◽  
Special Role ◽  
Current Trends ◽  
Positive Externalities ◽  
A Company ◽  
Different Levels

Paradoxically, economic slowdown has been one of the major current trends alongside with intensive technology development. Changes in nature of production require employees to acquire qualitatively different skills that were not were not previously needed. In particular, one of them is being able to provide diffusion of innovations. Consequently, investment in human capital is gaining a new meaning, the quality of which contributes to long-term economic growth in modern socioeconomic reality. Investing is being implemented on different levels, starting from an individual and all the way to a company or a government. Every entity plays their own special role in the process of achieving the common goal of improving the quality of human capital. Investing in entities from different levels requires different tools, mechanisms and involves different kinds of risks for investors. Benefits gained from human capital don’t only belong to investors but also take the form of positive externalities.

scholarly journals THE IMPACT OF INCREASING RETIREMENT AGE ON HEALTH SERVICES AND ECONOMIC GROWTH IN BRAZIL

2018 ◽  
Vol 16 (1) ◽  
pp. 29-41
Author(s):  
André Berardo Coelho ◽  
Nelson Leitão Paes
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Capital Accumulation ◽  
Health Sector ◽  
Point Of View ◽  
Retirement Age ◽  
Human Capital Accumulation ◽  
The Impact ◽  
Health Care Production

This paper uses the Zon and Muysken (2001) model to investigate the effect of increasing the retirement age on health care production, human capital accumulation, and economic growth. All three sectors are interrelated, since the overall level of health affects both workers and the accumulation of human capital, while a higher level of human capital is related to better quality of health. And, finally, health and human capital affect the output of the economy. From the economic growth point of view the results seem to be positive. Increasing labor availability raises productivity in the health sector, which ultimately improves labor productivity, resulting in increased capital accumulation and economic growth. On the other hand, it is estimated a reduction in the propensity to consume and a smaller portion of the labor force allocated in the health sector.

scholarly journals Impact of human capital on sustainable development of Russia in digitalization environment

2021 ◽  
Vol 244 ◽  
pp. 11038
Author(s):  
Victor Medennikov ◽  
Tatiana Kokuytseva ◽  
Oksana Ovchinnikova ◽  
Alexey Shimansky
Keyword(s):  
Sustainable Development ◽  
Human Capital ◽  
Well Being ◽  
Russian Society ◽  
Types Of Knowledge ◽  
The Social ◽  
Innovative Solutions ◽  
On Line ◽  
The Impact

Studies of human capital at the present stage of human development are extremely relevant, since at present human capital is steadily transforming from a factor of economic development into a target for its sustainable development. The paper proposes the basic tool i.e. a new mathematical model for assessing the impact of human capital on social well-being and development of Russian society. It uses the interdependencies among the criteria of human capital and general development. The tool proposed in paper will be powerful for improving and increasing the quality of human capital, improving the social welfare of society, bringing the most effective innovative solutions to the economy. The Human Capital can be assessed in particular by publications, proceedings, and other types of knowledge representation on the websites. And also all this materials can be automatically placed in other databases, including in Elibrary which can also be a parameter of a model. The assessments of the impact of human capital on social well-being and the development of regions and countries can be obtained automatically on-line.

The Risk Concept and the Impact on the Organizational Performance of Maritime Shiprepairs Shipyards

2019 ◽  
Vol 34 ◽  
pp. 300-308
Author(s):  
Emil Manea ◽  
Mihaela Greti Manea
Keyword(s):  
Quality Management ◽  
Organizational Performance ◽  
Performance Indicators ◽  
Management Systems ◽  
Quality Management Systems ◽  
Institutional Relations ◽  
The Impact ◽  
Paper Address ◽  
Risk Concept

Since the quality management systems have undergone a significant change by taking into account the concept of risk, for the shipyards, becomes necessary, an approach aimed at improving organizational performance by implementing a actions plan based on the risks which may adversely affect the achievement of the objectives identification and assessment. The purpose of the paper is to propose a series of measures for improving the shiprepairs shipyards organizational performance,based on identifying and assessing the risks. The contents of the paper address the following aspects: summarizes the main changes made by the quality management systems; presents some developments in view of the identification and results of the risk assessment, identifying key performance indicators specific to the ships maintenance works in shiprepairs shipyards, the use of the performance indicators related to the management systems processes (quality, environment, security and occupational health). Concluding, the authors bring some proposals on improving the quality of institutional relations of the shiprepair shipyards.

scholarly journals Nanotechnologies in Food Science: Applications, Recent Trends, and Future Perspectives

2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Shivraj Hariram Nile ◽  
Venkidasamy Baskar ◽  
Dhivya Selvaraj ◽  
Arti Nile ◽  
Jianbo Xiao ◽  
...  
Keyword(s):  
Food Packaging ◽  
Cluster Formation ◽  
Advanced Technology ◽  
Future Perspectives ◽  
Processing Technologies ◽  
Food Protection ◽  
Current Trends ◽  
Recent Trends ◽  
The Impact

AbstractNanotechnology is a key advanced technology enabling contribution, development, and sustainable impact on food, medicine, and agriculture sectors. Nanomaterials have potential to lead qualitative and quantitative production of healthier, safer, and high-quality functional foods which are perishable or semi-perishable in nature. Nanotechnologies are superior than conventional food processing technologies with increased shelf life of food products, preventing contamination, and production of enhanced food quality. This comprehensive review on nanotechnologies for functional food development describes the current trends and future perspectives of advanced nanomaterials in food sector considering processing, packaging, security, and storage. Applications of nanotechnologies enhance the food bioavailability, taste, texture, and consistency, achieved through modification of particle size, possible cluster formation, and surface charge of food nanomaterials. In addition, the nanodelivery-mediated nutraceuticals, synergistic action of nanomaterials in food protection, and the application of nanosensors in smart food packaging for monitoring the quality of the stored foods and the common methods employed for assessing the impact of nanomaterials in biological systems are also discussed.

scholarly journals The impact of Covid-19 on the quality of human capital for the economic development of Azerbaijan

2021 ◽  
Vol 8 (1) ◽  
pp. 26-39
Author(s):  
Ali Aga Ismayilzade ◽  
Shafa Guliyeva ◽  
Vusala Teymurova ◽  
Reyhan Azizova ◽  
Chinara Alishova
Keyword(s):  
Human Capital ◽  
Economic Development ◽  
Economic Crisis ◽  
Integral Model ◽  
Empirical Assessment ◽  
Questionnaire Method ◽  
Capital Development ◽  
The Impact ◽  
Qualitative Characteristics

The study's purpose was to develop an approach to the empirical assessment of the impact on the quality of HC to the developing economy during the economic crisis on the example of Azerbaijan. To obtain quantitative assessments of the qualitative characteristics of human capital development, the questionnaire method has been used. Based on a survey of 7232 people (which has been carrying out for July-September 2017-2020 in the context of the economic regions of Azerbaijan) and the main components' method, the factors of the qualitative characteristics of the development of the HC was determined. Using the method of linear regression modeling, the fact statistically more level significant influence on the level of economic development of the country of qualitative indicators of the development of the HC has been determined than quantitative indicators during the economic crisis. An integral model of an empirical assessment of HC's qualitative development has been developed

scholarly journals Supply Chain Management and Risk Management in an Environment of Stochastic Uncertainty (Retail)

Risks ◽  
2021 ◽  
Vol 9 (11) ◽  
pp. 197
Author(s):  
Sergey A. Lochan ◽  
Tatiana P. Rozanova ◽  
Valery V. Bezpalov ◽  
Dmitry V. Fedyunin
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Performance Indicators ◽  
Bullwhip Effect ◽  
Retail Trade ◽  
Distribution Center ◽  
Stochastic Uncertainty ◽  
Operational Risks ◽  
The Impact

In the context of stochastic uncertainty and the increasing complexity of logistics processes in the retail sector, managers face a problem in obtaining accurate forecasts for the dynamics of changes in key business performance indicators. The purpose of the present work is to assess the impact of risk events and unstable conditions on the level of quality of supply chain services and economic indicators of the retail trade network. Using the anyLogistix software tool, a simulation model was constructed that allows assessing operational risks and their impact on key indicators of the supply chain using the bullwhip effect. Besides, a statistical model of the impact of the ripple effect in the event of failures caused by the occurrence of a man-made risk event and the shutdown of production of one of the suppliers on the financial, customer, and operational performance indicators of the supply chain of grocery retail. The results obtained show that the main factors of changes in the supply chain are operational risks associated with fluctuations in demand and order execution time by the distribution center. With a sufficiently high level of occurrence, their impact on productivity and quality of service is low because they can be eliminated in a short time. The simulation results show that the most tangible risks for the food retail supply chain are supply chain failures, whose consequences require significant coordinating efforts and longer recovery times, as well as additional investments. For example, events, such as a fire in one distribution center and the shutdown of production for 1 week of one of the suppliers of dairy products will lead to the loss of USD 181.75 million by the grocery retailer, which is 3% of the expected revenue. We believe that risk management in supply chains is becoming increasingly complex, and to make effective managerial decisions, it is necessary to constantly improve the tools that combine analytical and optimization methods, as well as simulation modeling.

scholarly journals Social risks and their impact on the quality of the human capital of the region

2020 ◽  
Vol 82 (1) ◽  
pp. 389-397
Author(s):  
A. G. Leontieva
Keyword(s):  
Quality Of Life ◽  
Human Capital ◽  
Federal District ◽  
Economic Policies ◽  
The Urals ◽  
Public Authorities ◽  
Social Risks ◽  
The Russian Federation ◽  
The Impact

This article reveals the problem of the quality of human capital in the Russian regions. The relevance of the study is determined by the need for Russia to transition to a new model of economic growth, which is possible only on the basis of full use of human capital. An increased number of social risks that reduce the quality of life of citizens guides public authorities to determine the most important areas in the development of socio-economic policies. Based on official statistics for years 2014–2018, the human development index (HDI) was calculated for the Tyumen region (no autonomous districts included). The value of this indicator was compared with the Federal subjects, included in the Urals Federal District, as well as with the all-Russian indicator. Based on the values of the HDI index, conclusions revealing problems and giving guidelines of the regional socio-economic policy aimed at improving the quality of life of citizens in the Russian Federation and reducing the impact of social risks on it.

scholarly journals The Impact of Selected Factors on the Quality of Business Environment Assessment in the Czech Republic and the Slovak Republic

2018 ◽  
Vol 6 (2) ◽  
pp. 71-80 ◽  
Author(s):  
Anna Kotaskova ◽  
Zoltan Rozsa
Keyword(s):  
Human Capital ◽  
Czech Republic ◽  
Research And Development ◽  
Slovak Republic ◽  
Business Environment ◽  
Coefficient Of Determination ◽  
The Czech Republic ◽  
Technological Factors ◽  
The Impact

Abstract The paper’s aim is to examine the dependence of the quality of the business environment on defined technological factors (availability of human capital and research and development infrastructure) and to define and quantify significant technological factors that create the quality of the business environment in the SMEs segment. Part of its goal was the comparison of the defined factors between the Czech Republic (CR) and the Slovak Republic (SR). In connection with the stated research goal, a questionnaire survey was conducted among businesses operating in the SME segment. Through this research, 312 companies were surveyed in the Czech Republic and 329 companies in the Slovak Republic. To achieve the primary goal of the article, methods such as correlation analysis and multiple linear regression modelling (t-tests, F-ratio, adjusted coefficient of determination, and so on) were applied. The results of the research have brought interesting findings. Research and development infrastructure, as well as the availability of human capital are important factors that have a positive impact on the business environment in both countries.

Corporate Social Responsibility in der Unternehmensberichterstattung

2012 ◽  
Vol 53 (4) ◽  
pp. 10-14 ◽  
Author(s):  
Bettina Lis ◽  
Christian Neßler
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Performance Indicators ◽  
Theoretical Foundation ◽  
Economic Importance ◽  
Corporate Reporting ◽  
Reporting Practice ◽  
Corporate Social ◽  
The Impact

Der Beitrag soll auf die wachsende ökonomische Relevanz von Corporate Social Responsibility (CSR) im Rahmen der Unternehmensberichterstattung (UB) Bezug nehmen. Es soll ein Überblick über das CSR-Konzept und dessen Einfluss hinsichtlich der qualitativen Anforderungen an die UB dargestellt werden. In diesem Sinn wird der Bedeutungszuwachs nichtfinanzieller Leistungsindikatoren skizziert und Grenzen der traditionellen UB aufgezeigt. Die Arbeit soll daher zur theoretischen Fundierung von qualitativen Berichterstattungspraktiken beitragen. The paper reviews the growing economic importance of corporate social responsibility (CSR) in financial reporting and overviews the concepts of CSR management. The impact of CSR regarding the qualitative requirements of corporate reporting is exhibited. In this sense the growing relevance of extra-financial performance indicators is demonstrated and the limitations of reporting get outlined. The paper contributes to a theoretical foundation of qualitative reporting practice. Keywords: shareholder value ansatz, publizitätsgrundsatz, nicht monetäre berichterstattung, csr

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