Search results

1 – 10 of 26
Click here to view access options
Article
Publication date: 1 February 1997

BO HANSSON

This study examines the pricing of knowledge‐based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on…

Abstract

This study examines the pricing of knowledge‐based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on human resources is followed by a rise in abnormal return. The results indicate that investors are not able to distinguish personnel investments from expenses, leading to an underestimation of earnings and return. The findings suggest that investors may need accounting information on human resources to help improve investment decisions. There is no evidence in the present material to suggest that investors perceive knowledge‐based firms as more risky compared with firms with more accountable (tangible) assets.

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 2
Type: Research Article
ISSN: 1401-338X

Click here to view access options
Article
Publication date: 13 February 2007

Bo Hansson

The purpose of this study is to use an international dataset to examine what determines employee training from an organisational perspective, and to what extent training…

Downloads
11833

Abstract

Purpose

The purpose of this study is to use an international dataset to examine what determines employee training from an organisational perspective, and to what extent training investments enhance company performance.

Design/methodology/approach

Data from 5,824 private‐sector organisations are used to examine determinants of training and the connection between training and profitability. OLS regressions and Probit estimates are used in the statistical analyses.

Findings

The results indicate that the provision of company training is largely determined by firm‐specific factors, such as human resource management (HRM) practices. The results further show that two widely used measures of training – incidence and intensity – are largely determined by different factors. Staff turnover (mobility) does not appear to be a decisive factor in explaining the provision of training on a national or company level, although it is associated with lower profitability to some extent. However, the single most important factor associated with profitability is how much is invested in training (intensity), suggesting that the economic benefits of training outweigh the cost of staff turnover.

Originality/value

This study contributes to the existing training literature by offering extensive access to internal measures of training, profitability, HRM practices, workforce characteristics and staff turnover for companies in 26 countries worldwide.

Details

Personnel Review, vol. 36 no. 2
Type: Research Article
ISSN: 0048-3486

Keywords

Click here to view access options
Article
Publication date: 1 January 1999

ERIC G. FLAMHOLTZ and ERICA D. MAIN

We have witnessed a significant transformation in the world economy and the organisations that comprise it. The economy of old was manufacturing‐based and relied heavily…

Abstract

We have witnessed a significant transformation in the world economy and the organisations that comprise it. The economy of old was manufacturing‐based and relied heavily on tangible assets as determinants of value. In contrast, the present‐day economy is based on knowledge and information, intangible assets that are embodied in people. This shift has triggered the development of tools with which to measure these intangible assets. One accounting tool that is directly relevant to the measurement and, in turn, the management of human capital is human resource accounting. The purpose of this article is to discuss some current issues, recent advancements, and possible future directions for further development.

Details

Journal of Human Resource Costing & Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1401-338X

Click here to view access options
Article
Publication date: 1 December 2001

Bo Hansson

This study examines the accuracy of individual perceptions (self‐estimates) of acquired competence. A concept of relative competence is introduced to account for…

Downloads
2723

Abstract

This study examines the accuracy of individual perceptions (self‐estimates) of acquired competence. A concept of relative competence is introduced to account for variation in rater elevation and differences in importance (significance) of specific competencies. The results indicate that the self‐estimates of job‐specific competencies are well executed. Because the distortion in elevation and stereotype accuracy is largely associated with general constructs, the findings suggest that we should focus on modeling competencies to the job. The results also show that even without a correction for interrater differences or a correction for the importance of different competencies, the competency model carries value‐relevant information.

Details

Journal of European Industrial Training, vol. 25 no. 9
Type: Research Article
ISSN: 0309-0590

Keywords

Click here to view access options
Article
Publication date: 1 December 2002

Eric G. Flamholtz, Maria L. Bullen and Wei Hua

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and…

Downloads
9187

Abstract

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish‐based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.

Details

Management Decision, vol. 40 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Click here to view access options
Article
Publication date: 1 April 2005

Anders Gustafsson

To introduce the special issue focusing on the QUIS 9 symposium.

Downloads
906

Abstract

Purpose

To introduce the special issue focusing on the QUIS 9 symposium.

Design/methodology/approach

A brief perspective of the best papers presented at the Quality in Services (QUIS9) symposium held at Karlstad university, Sweden in June 2004.

Findings

Outlines some of the highlights surrounding the conference.

Originality/value

Provides a brief report of the context of the conference.

Details

International Journal of Service Industry Management, vol. 16 no. 2
Type: Research Article
ISSN: 0956-4233

Keywords

Click here to view access options
Article
Publication date: 22 March 2011

Jörg Pareigis, Bo Edvardsson and Bo Enquist

The aim of this paper is to identify and describe important dimensions of the service process as defined by customers, and to compare the results from a specific use…

Downloads
3586

Abstract

Purpose

The aim of this paper is to identify and describe important dimensions of the service process as defined by customers, and to compare the results from a specific use context with the recent conceptualization of the experience room.

Design/methodology/approach

Public transport travellers were provided with a public transport travel diary and were encouraged to make detailed notes about their service experience during their journey. The diaries were than transcribed and coded in NVivo8 using a constant comparative method.

Findings

The qualitative analysis of the public transport travel diaries revealed six emerging themes of service experience: customer processes, other customers, physical environment, contact personnel, provider processes and wider environment. The interplay between these themes is what forms the service experience of customers. The inductive analysis of the empirical material contextualizes the experience room model in a utilitarian and facility‐driven service. This deductive analysis of 100 customer experiences shows that the dimensions customer involvement, customer placement and physical artefacts are most important for the customer's service experience in this context.

Originality/value

This paper offers a set of important empirically based customer experience dimensions with public transport. The paper also provides a contextualization of a theoretical model, the experience room model. The contribution results show the importance of interactions with other customers and the physical environment for the customer's experience.

Details

International Journal of Quality and Service Sciences, vol. 3 no. 1
Type: Research Article
ISSN: 1756-669X

Keywords

Click here to view access options
Article
Publication date: 1 June 2003

P. Mošner, A. Kalendova´ and L. Koudelka

Twelve pigment compositions derived from the xCaO·(50−x)ZnO·20B2O3·30P2O5·(x=10, 20, 30) and yMgO·(50−y)ZnO·20B2O3·30P2O5·(y=10, 20, 30) systems were prepared. The…

Abstract

Twelve pigment compositions derived from the xCaO·(50−x)ZnO·20B2O3·30P2O5·(x=10, 20, 30) and yMgO·(50−y)ZnO·20B2O3·30P2O5·(y=10, 20, 30) systems were prepared. The synthesis was carried out either by the medium‐temperature process or by the high‐temperature process followed by cooling in air and an isothermal crystallisation of the glass obtained. The pigments prepared by the medium‐temperature process achieved better corrosion results in styrene‐acrylate coating formulations, whereas those prepared by the high‐temperature process achieved better results in alkyd‐resin coating formulations. The anti‐corrosion results for the Ca‐Zn pigments were better than those for the Mg‐Zn pigments.

Details

Pigment & Resin Technology, vol. 32 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

Content available
Article
Publication date: 16 October 2007

Sylvie Llosa and Chiara Orsingher

Downloads
417

Abstract

Details

International Journal of Service Industry Management, vol. 18 no. 5
Type: Research Article
ISSN: 0956-4233

Click here to view access options
Book part
Publication date: 13 December 2021

Heike Derwanz

Buying secondhand clothing is not only interesting for consumers wanting to save money but also for sustainable clothing enthusiasts. It is now among a number of…

Abstract

Buying secondhand clothing is not only interesting for consumers wanting to save money but also for sustainable clothing enthusiasts. It is now among a number of consumption practices which slow down fast fashion production while saving 10 to 20 times the energy (Fletcher, 2008, p. 100). While most of the recent scholarly work focuses on secondhand consumers (Bianchi & Birtwistle, 2010; Franklin, 2011; Norum, 2015), this paper aims to examine business activities. This perspective from economic anthropology enhances understandings of secondhand clothing, as research to-date has tended to neglect the semiotic function of clothing while underlining exchanges. To gain insight into the dynamics of the sector in Germany today, two businesses from Hamburg have been ethnographically examined by the author since 2014. This study outlines their work practices and explains the development of this high-end segment of the market from the 1970s until the digital age. For businesses, the digitalization of the trade has had massive effects on their business practice because it seems to solve inherent problems connected to the selling of pre-owned clothing. I argue that the digitalization did not only promote acceptance of buying secondhand clothing in Germany but also the emergence of new businesses models.

Details

Infrastructure, Morality, Food and Clothing, and New Developments in Latin America
Type: Book
ISBN: 978-1-80117-434-3

Keywords

1 – 10 of 26