Contabilidade e finanças: Abordagens teóricas e práticas

Author(s):  
Maria Aparecida Farias de Souza Nogueira ◽  
Rafael Martins Noriller

After the closing of the IX Accounting Symposium (SICONF), Prof. Dr. Rafael Martins Noriller, president of the Scientific Committee of the event, aroused interest in the possibility of publishing some works presented in the form of books. We joined in proposing this idea and, thus, this work arises in order to rescue part of the memorial of the works presented in the theme of Accounting and Finance, organized in the form of chapters. Thus, the book is structured in 9 chapters, presenting themes on payroll and car dealership costs, indebtedness of football players, sustainability reports, causes of failures and successes in micro and small companies, management accounting in the real estate sector and also in 50-year-old companies in the B3 industrial goods sector, mental health of nursing professionals and auditing of human resources management. Thus, considering various differential views and views, both theoretical and practical, this book aims to contribute with scientific knowledge in the field of applied social sciences, especially in accounting, with the aim of leveraging scientific research among the various themes presented. Happy reading to all!

2013 ◽  
Vol 2 (3) ◽  
pp. 5
Author(s):  
Sorab Sadri

In writing this paper the author has consciously stood apart from his earlier works and attempted to dispassionately review his own position so that some degree of clarity of thought might emerge in the process. The paper is based on the author’s contribution between 1992 and 2012 to this subject and which has been used as the basis for several doctoral level investigations under the author’s guidance. They had played a major role in helping the author to crystallize his views. To these scholars, therefore, the author’s gratitude is unflinchingly extended. Management has been described as being concerned with and based on the science of decision making and operating from the foundations of the art of decision executing. Hence, research in the area of modern Human Resources Management, especially, is both interesting and challenging having its one foot planted in industrial sociology and industrial psychology while the other placed in supply chain management and organisational restructuring. Hence, the argument of this paper is more relevant to serious research scholars and to those management teachers who wish to pursue rigorous academic research. This is not meant for those in the cut-copy-paste league, which unfortunately is, of late, becoming quite prevalent within the Indian academia.


2020 ◽  
Vol 73 ◽  
pp. 02001
Author(s):  
Zdeněk Caha ◽  
Jan Urban

A frequent problem regarding human resources management in SMEs is that established rules are not followed. This is because managers either do not fully understand the rules or the importance thereof, or because of a lack of professional support or rigorous control by a human resources department. Another reason is that not all SMEs have personnel specialists or HR managers at their disposal, as a consequence of which the control and advisory role falls under the responsibility of line management. The solution to this conundrum may be the adoption of a personnel manual, a document that summarises best practice regarding human resources management based on the experience of professionally managed and financially prosperous small companies. This can be understood to represent a user-friendly methodological guide for the successful implementation of personnel management activities in SMEs by line managers, a guide which includes clearly defined methodological, control and advisory tasks and functions.


2007 ◽  
Vol 13 (48) ◽  
pp. 349
Author(s):  
سعد علي حمود العنزي

كثيرة هي البحوث والدراسات التي نراجعها في السلوك التنظيمي، بحكم عملنا كأستاذ دراسات عليا بتخصص ادارة الموارد البشرية ونظرية المنظمة، ووقع بيننا بحثاً نظرياً متميزاً للباحثين (Karin Sanders & Birgit Schyns)([1])، نشر في مجلة اصيلة هي (Personnel Review)، في عام (2006)، بمجلدها (35) وبالعدد (5)، تحت عنوان (Trust, Conflict and Cooperative Behaviour: Considering Reciprocity Within Organizations) . ولنقل الفائدة العلمية للمتخصصين والمعنيين والمهتمين بهذا الموضوع الحيوي، أرتأينا ترجمته بالتصرف الذي يفيد القارئ باللغة العربية. فالبحث يصب غرضه في دراسة قضية محددة تتعلق بالثقة، الصراع، والسلوك التعاوني كحلقات مهمة في العمل التنظيمي، ذلك لأن مخرجات العاملين (Employees Outcomes) المتعلقة بإتجاهاتهم، وسلوكياتهم، تأتي من العلاقات التبادلية التي تقع بينهم، والتي ينبغي اختبارها كخصائص لعلاقاتهم هذه، وليس كسمات لهم. ففي اطار ذلك، تتمثل قيمة هذا البحث برأينا بمحاولة ملئ فجوة التبادلية في علاقات المدراء- والمرؤوسين- المرؤوسين، والتركيز عليها بشدة لتفسير تلك القضية المحددة آنفة الذكر. وبحكم كون البحث الحالي، طبيعته تتصف بالمراجعة العامة للفكر الاكاديمي المطروح على الساحة، فإنه يرتبط بمصطلحات علمية سلوكية كثيرة ابرزها: سلوك العاملين (Employees behaviour) اتجاهات العاملين (Employees attitudes)، احتواء العاملين (Employees involvement) العلاقات الصناعية (Industrial relations)، ادارة الموارد البشرية التطبيقية (Applied human resources management).   [1])) ان  (Karin Sanders) استاذ علم النفس التنظيمي والعمل بجامعة (Twenke, The Netherlands) و (Birgit Schyns)، استاذة مساعدة بدراسات الموارد البشرية بجامعة (Tilburg, The Netherlands).


2013 ◽  
Vol 1 (1) ◽  
pp. 83
Author(s):  
Ozan Büyükyılmaz

The development and expansion of knowledge management as an important management philosophy has a significant impact on human resources management as well as on organization as a whole. In this context, knowledge management processes have been used as a strategic tool within human resources management.Therefore, functions of human resources management must adapt itself to this change. The purpose of this study is to determine the role of human resources management in the management of knowledge and to reveal the effects of knowledge management practices on the functions of human resources byexamining the relationship between human resources and knowledge management. In this context, a theoretical investigation was conducted. It has been determined that significant changes occurred on the functions of human resources management such as selection and recruitment, performance management, remuneration and reward, training and development within the framework of the knowledge management strategies.


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