Search results

Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure practices across companies and industries. The purpose of this paper is to examine the extent of HR disclosures in annual reports of Indian listed companies and to identify their determinants in a three stage analysis.

In the first stage a 16 item human resource disclosure index (HRDI) has been constructed for the set of CNX 200 companies listed on National Stock Exchange. Thereafter the effect of various independent variables on HRDI is analysed descriptively. Finally in the third stage HRDI has been regressed against the independent variables using regression analysis technique to identify key determinants of HRDI.

The research reveals that there is high variation among sample companies as regard HRDI. The results of descriptive analysis, correlation analysis and multivariate regression analysis establish that government’s participation in ownership and market capitalisation has positive significant effect on HRDI at 1 per cent, presence of separate HR directors committee, presence of more independent directors on board at 5 per cent and cross-list America and profit after tax at 10 per cent level. Implicitly HRDI is positively affected by size of company as measured by market capitalisation. Though contrary to expectations, other variables leverage, number of employees, assets, ownership concentration, type of auditor, age, complexity of business structure, employee expense to total operating expense ratio, industry affiliation, foreign investment and proportion of non-executive directors on board are found to have moderate though insignificant influence on HRDI.

Cross-sectional design, dependence on annual reports as a primary document for disclosure and subjectivity in HRDI construction are the main limitations of the research. A longitudinal study may be carried to study the pattern of HR disclosures in future. Weighted ranking of different items of disclosures may be studied to improve the understanding of extent of disclosures.

The HRDI as constructed in the research may be used as a benchmark by companies to improve their HR disclosures. It can also be used by accounting bodies and company regulators while deciding about standards regarding HR disclosures. Investors can also use HR disclosures made by a company as a basis to understand its financial standing and future potentials.

The study adds to the existing literature by developing 16 item HRDI to measure the extent of disclosures by listed companies in India and thereafter by including some new propositions in the determinants of HRDI have never been tested in the existing studies. These propositions are government’s participation in ownership, separate HR committee of directors, board composition and foreign activity. These propositions have been empirically validated in this research except for foreign activity.

Introduction: The effectiveness of management faculty members depends on several factors, including self-efficacy. Albert Bandura coined the term ‘self-efficacy’, defined as ‘the capacity to do things as per one’s ability’ – the self-belief that one ‘can-do’ something.

Purpose: The study aims to discuss the effects of high and low degrees of self-efficacy. Faculty members with high-order competencies achieve higher positions, whereas those with low self-efficacy will generally have less self-belief in achieving success, translating into not progressing either at all or as quickly. There exists a need to study the levels of self-efficacy among faculty members to determine issues that create skill gaps and lead to both high and low efficacy. For better general performance, all faculty members should have high degrees of self-efficacy as it leads to high enthusiasm, increased commitment, and a capacity to dilute and address a range of challenges.

Methodology: This chapter falls under the category of a review paper. As different papers/studies have been reviewed and compared in this study, it does not need to conform to any particular methodology.

Findings: Various findings and practical implications shall be discussed in this chapter regarding self-efficacy among management faculty members. To improve youth’s future abilities by 2030, teachers ought to have higher levels of self-efficacy. Self-efficacy is imperative in accomplishing objectives, achieving results, and accomplishing educational difficulties in instructing understudies (Tumkaya, 2020).

As the most racially diverse postsecondary sector, community college student populations are heavily Black and Brown. It is well settled that for every student credit hour earned, a financial reward is generated; however, it is not until individuals attain a baccalaureate degree that they tend to have the socioeconomic power to pull themselves and their families out from poverty. Looking specifically at mathematics achievement and self-efficacy, I examine differences among pathways by institutional level—two-year, four-year, other, or no postsecondary education—and find that there is a division in the mathematics achievement and self-efficacy of Black rural Americans (US) who attend four-year institutions as compared to all others. Thus, while policies advancing free community college may enhance the visibility and perceived affordability of community colleges for Black rural Americans (US), to reduce poverty there needs to be greater attention to the mathematics achievement and self-efficacy in K-12 education.

This study analyses the influence of the recent economic downturn on earnings management (EM), as well as the manipulation of real activities through cash flow from operations (CFO), with a sample of Spanish listed firms from 2004 to 2009.

We find evidence that the recent economic downturn has changed the patterns of firms’ EM. On the one hand, the crisis influence higher earnings generation as indebtedness increase. On the other hand, results support the hypothesis of an opportunistic behaviour of managers with higher firm market valuation. They have incentives to reduce earnings during the recession and push earnings for the recovery phase of the business cycle.

The study finds also a significant relationship between EM and abnormal CFO generation. The downturn influences positive abnormal CFO generation with indebtedness, as well as negative abnormal CFO generation with firm size and market valuation. It has no significant influence through abnormal accruals on abnormal CFO generation.

To examine the utility of multiple reading speeds during rereadings toward enhancing comprehension and application of subsequently gained knowledge.

Representations of slow, mindful reading as well as analyses of eye training and speed reading techniques are described to serve as the theoretical foundation for the meta-strategy – read fast, read slow (RF/RS).

This meta-strategy encompasses aspects of rereading, eye training exercises, and speed reading; it is derived from a cognitive concept that a blueprint can be formed from reading at an increased speed from one’s normal speed. Further, the gaps along with that information which was not fully understood from the initial reading can be secured by following the initial fast read with a slower than normal reading of the text. The idea is to refine that which is important versus unimportant (main idea vs. details), and enhance the surface level of understanding into one that is critical and analytical after having been confronted against existing schematic notions.

Concepts of text structure, word reading automaticity, and content interest are natural by-products of using the RF/RS strategy. Together, these benefits allow for holistic growth and moreover, provide successful reading experiences. Successful reading prompts additional reading, as it has been widely established that better readers read more often and more widely.

The history, successes, failures and future needs that relate to the allocation of functions to humans and/ or machines in manufacturing environments are presented. The various methodologies that have been proposed for performing function allocation are discussed. The basic process involves matching the capabilities and limitations of the particular human or automated system with the requirements imposed by the manufacturing operation. This process can range from a global, systems approach down to the delineation of specific capabilities of humans and automated systems. Both recent advances and obstacles to the effective allocation of tasks to humans or machines based on the capabilities of each are presented. The current status and the areas where future research and development are needed are discussed.

Development efforts in education have failed to conceive of gender as a socially constructed process that legitimizes gender inequality, and this article attempts to explain why gender inequality in schools should be problematized in this way. I argue that in developing countries like Nepal, promoting access to and participation in existing formal education programs is clearly necessary, but it is not, in itself, sufficient to transform gender power relations in the broader society. Reports of unequal distribution of girls’ and boys’ participation in school tell only part of the story; to fully understand gender inequality in schools and in societies as a whole, what is needed is an exploration of how gender is socially constructed and maintained in both the school and the home. This article examines the complexities of gender in a rural village of Nepal. Specifically, I interviewed community members, parents, teachers, and students and conducted observations in school and home settings. This article focuses on the educational experiences of girls and boys as they were affected and influenced by attitudes about gender.

Lockheed to add Foreign Trade Index and The Philosophers Index; installs new computer. Lockheed Information Systems continues to announce plans for database additions at a rapid rate. This time two somewhat unusual databases are being scheduled for introduction early in the spring of 1979.

A gas turbine comprising a rotor having peripheral blades, a hollow shaft driven by said rotor, a casing around said shaft, at least one combustion chamber furnishing hot gases, means for applying said gases to said blades in a direction parallel to said shaft for driving said rotor, a main compressor driven by said shaft for compressing air to feed said combustion chamber, said rotor and said main compressor being arranged towards opposite ends of said casing, and an axial‐type compressor with multiple rotors and stators inside said casing, said first‐mentioned rotor being aperturcd to admit cold air to said axial‐type compressor, and said axial‐type compressor forcing the air to said main compressor in a direction opposite to the flow of said gases past said blades, in combination with another compressor driven by said shaft and drawing cold air through said hollow shaft, said other compressor feeding air to at least one combustion chamber furnishing hot gases to drive said first‐mentioned rotor.