scholarly journals Measuring the Range Application of Internal Marketing for HRM Philosophy in the Public Company for Electrical and Electronic Industries

2019 ◽  
Vol 25 (116) ◽  
pp. 111-126
Author(s):  
Haider Fadhel Kadhem ◽  
Alaulddin B Jawad
Keyword(s):  
Research Paper ◽  
Internal Marketing ◽  
Internal Communication ◽  
Company Performance ◽  
Check List ◽  
Main Hypothesis ◽  
The Public ◽  
Public Company ◽  
List Method ◽  
Organization Framework

The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted results such as performance, knowledge, and quality. That can be done through getting rid of processes that do not create value for the final product presented in the General Company for Electrical and Electronic Industries in Iraq. The main hypothesis of the research is to investigate whether the General Company for Electrical and Electronic Industries in Iraq applies IM as one of the significant approach to boost and alter employees' performance and attitudes in order to increase organizational commitment. The research in order to reach its target relied on the “check list” method, which is one of the case study methods that rely on personal observation and interviews mainly in its preparation. The “check list” involved different levels of management, directors, executives, and employees who work at General Company for Electrical and Electronic Industries in Iraq. The study reached a number of conclusions.  The most important one is dissemination of culture and principles of IM of HRM within all units of the company. The benefits of this system lead to improve the overall company performance. Organizations should be more flexible in administrative decisions by opening diverse communication channels at all levels of management, viewing employees’ suggestions and listening to their complaints, and involving them in the decision-making process as a part of principles of internal communication.

scholarly journals TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN

2007 ◽  
Vol 9 (2) ◽  
pp. 265
Author(s):  
Jazid Jazid
Keyword(s):  
Financial Statement ◽  
Company Performance ◽  
Practical Consideration ◽  
Financing Structure ◽  
Service Employees ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company ◽  
Positive Growth ◽  
Earlier Application

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was  allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit  for Indonesia have arranged by  SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general  including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the  emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.

scholarly journals TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN

2018 ◽  
Vol 9 (2) ◽  
pp. 265-287
Author(s):  
Jazid Jazid
Keyword(s):  
Financial Statement ◽  
Company Performance ◽  
Practical Consideration ◽  
Financing Structure ◽  
Service Employees ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company ◽  
Positive Growth ◽  
Earlier Application

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was  allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit  for Indonesia have arranged by  SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general  including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the  emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.

Internal marketing and customer-contact employees’ attitudinal outcomes

2017 ◽  
Vol 30 (1) ◽  
pp. 124-143 ◽  
Author(s):  
Arleen Hernández-Díaz ◽  
Theany Calderon-Abreu ◽  
Maria Amador-Dumois ◽  
Mario Córdova-Claudio
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Higher Education Institutions ◽  
Internal Marketing ◽  
Small Sample ◽  
Internal Communication ◽  
Public Higher Education ◽  
Customer Contact ◽  
Content Type ◽  
The Public

Purpose Higher education institutions, particularly in the case of public universities, face the challenge of creating more value in an environment of increasing requirements and limitations. The purpose of this paper is to explore the relation of internal marketing (IM) with employees’ attitudinal outcomes, which aim to stimulate and retain motivated and customer-conscious contact employees. Design/methodology/approach Survey data of 94 customer-contact employees in a public higher education institution were analysed using partial least squares path modelling to explore and predict key target constructs. Findings The results demonstrate the relationship between customer-contact employees’ service empathy (SE), institutional IM initiatives and employees’ attitudinal outcomes in the public sector, specifically higher education institutions. Research limitations/implications The current study relies on self-reported data and a small sample of customer-contact employees working only on enrolment-related areas. Further studies should be designed for theory confirmation and generalizability of the results. Practical implications Top managers in public higher education institutions must encourage organizational identification through IM initiatives, such as well-established internal communication procedures. Academic management should continuously train and retain customer-contact employees that have developed SE and a sense of belonging to the organization. SE must be incorporated in the job descriptions and training of customer-contact employees. Originality/value The study contributes to the limited literature on the use of IM and SE in the public sector, specifically higher education institutions.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input

2020 ◽  
Author(s):  
L. Tyler Williams ◽  
W. Mark Wilder
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Auditing Standards ◽  
Audit Standard ◽  
Comment Letters ◽  
Feedback Responses

The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting questions, using a sample drawn from the original proposals of fourteen PCAOB auditing standards. We find that after receiving comment letter feedback to the standard-setting questions, the Board revises approximately half of its guidance tied to those questions before it finalizes auditing standards-a finding consistent with the Board's assertion that it carefully considers constituent perspectives as it develops new regulation. We also explore the related comment letters of eight professional auditing firms subject to the PCAOB's annual inspection program and discover varying levels of opposition to and support for the PCAOB's proposed authoritative guidance. We observe PCAOB revision to authoritative guidance highly contested by the firms in more than three-fourths of cases of standard-setting questions and PCAOB non-revision to guidance highly supported by the firms in more than ninety percent of cases.

scholarly journals Hygienic-sanitary conditions of food sold in the public market and open market in the municipality of Arapiraca-AL

2020 ◽  
Vol 12 (4) ◽  
pp. 29-43
Author(s):  
Lucineide Santos da Silva ◽  
Claudimary Bispo dos Santos
Keyword(s):  
Open Market ◽  
Check List ◽  
The Public ◽  
Public Market ◽  
Sanitary Conditions

As feiras e mercados públicos oferecem diversos produtos e serviços em um único local, revelam hábitos e manifestações culturais, sendo de grande importância sócio-econômico-cultural para o município. Porém, os alimentos muitas vezes são comercializados em condições que propiciam a contaminação por microrganismos quando não são adotadas práticas adequadas de manipulação e exposição. Sendo assim, o objetivo deste estudo foi avaliar as condições higiênico-sanitárias dos alimentos perecíveis comercializados na feira livre e no mercado público do município de Arapiraca-AL. Foram realizadas duas visitas semanais em dezembro/2018, uma visita no Mercado Público, e a outra na feira livre, que ocorre no dia de segunda-feira, localizada nas ruas próximas ao Mercado Público. Os alimentos avaliados foram frutas e hortaliças, carnes e pescados, através de um roteiro de inspeção (check-list) baseado na Resolução da Diretoria Colegiada – RDC nº 216/2004 da Agência Nacional de Vigilância Sanitária – ANVISA, cujos itens selecionados foram condições de comercialização, condições de armazenamento, condições de higiene dos manipuladores e das instalações. Na maioria dos aspectos avaliados, principalmente na feira livre, os resultados foram insatisfatórios, devido ao não cumprimento das normas vigentes. Conclui-se que a feira livre não possui estrutura mínima para que possam ser aplicadas as normas higiênico-sanitárias na venda de carnes e pescados e o mercado público apesar de ter uma melhor infraestrutura, os feirantes desrespeitam essas normas.

scholarly journals Is The Pcaob a “Heavily Controlled Component” Of The Sec?: An Essential Question In The Constitutional Controversy

2009 ◽  
Vol 71 (3) ◽  
Author(s):  
Donna M. Nagy
Keyword(s):  
Supreme Court ◽  
Separation Of Powers ◽  
Free Enterprise ◽  
Public Companies ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Essential Question ◽  
The U.S

The U.S. Supreme Court recently heard oral arguments in Free Enterprise Fund v. Public Company Accounting Oversight Board, described as “the most important separation-of-powers case regarding the President’s appointment and removal powers to reach the courts in the last 20 years.” Established by Congress as the cornerstone of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley” or the “Act”), the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”) was structured as “a strong, independent board to oversee the conduct of the auditors of public companies.” Its principal mission was to prevent the type of auditing failures that contributed to the scandals at Enron, WorldCom, and numerous other public companies in the period leading up to the passage of the Act.

scholarly journals Internal Marketing Communication of the Global Company in Slovak Republic

2021 ◽  
Vol 129 ◽  
pp. 02011
Author(s):  
Jakub Michulek
Keyword(s):  
Swot Analysis ◽  
Slovak Republic ◽  
Value Added ◽  
Internal Marketing ◽  
Internal Communication ◽  
Added Value ◽  
Marketing Communication ◽  
Career Growth ◽  
High Level ◽  
Global Company

Research background: Currently, it is constantly increasing emphasis on the satisfaction of employees in the company. One way to satisfy them through internal marketing communication. Set them training according to their needs and interests and allow them to grow their career growth. It is also the provision of information on time at the required range and especially to be up to date. As a result, employees can perform their work efficiently and work to achieve the required result that the enterprise expects. It is necessary for this internal communication in the company took place both directions for many companies. It follows that finance inserted into education of employees; it will return to a business in an even greater range. Purpose of the article: The aim of this research is to analyses the use of the tools of the communication mix in the field of internal marketing communication of the selected company. Methods: SWOT analysis, Deduction, Comparison. Findings & Value added: Internal marketing communication in chosen company is on high level, according to analyzing tools and results of SWOT analysis. Added value is finding a level of internal marketing communication for company and creating some points for continuing in building quality internal marketing communication.

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