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Article
Publication date: 20 November 2007

Larry Nash White

This is the second of two papers on the benefits and challenges of human capital assessment. The purpose of this paper is to review the most common challenges that library…

1015

Abstract

Purpose

This is the second of two papers on the benefits and challenges of human capital assessment. The purpose of this paper is to review the most common challenges that library administrators may encounter when developing and implementing a human capital assessment process in their libraries and offer suggested counter‐responses to reduce implementation challenges.

Design/methodology/approach

This paper uses a literature review to identify potential challenges and resolutions for library administrators who are developing and implementing human capital assessment. In reviewing human capital assessment from the literature from both outside and within the library profession, it is hoped that the most common challenges can be identified to allow library administrators an effective opportunity to plan and account for these challenges during development and implementation.

Findings

Human capital assessment is an increasingly essential element of organizational performance assessment for library administrators. There are several types of common challenges in developing and implementing human capital assessment processes: a lack of consensual operational definitions and assessment values for human capital valuation and assessment, complexity of process, subjectivity in application, and misaligned information needs of mid‐level administrators. However, if these development and implementation challenges can be reduced or eliminated through prior planning and aligning the valuation and assessment processes to the organization and its assessment information needs, there are multiple potential benefits for library administrators who wish to assess the human capital of their library.

Originality/value

Identifying the implementation challenges of human capital assessment for library administrators could reduce the initial challenges of in assessing the human component of the library's performance in meeting stakeholder's needs and accountability concerns.

Details

The Bottom Line, vol. 20 no. 4
Type: Research Article
ISSN: 0888-045X

Keywords

Abstract

Details

Assessment Strategies for Knowledge Organizations
Type: Book
ISBN: 978-1-83867-610-0

Article
Publication date: 4 September 2007

Larry Nash White

The purpose of paper one of the two‐article series exploration of human capital assessment is to examine the strategies by which library administrators can assess and benefit the…

1674

Abstract

Purpose

The purpose of paper one of the two‐article series exploration of human capital assessment is to examine the strategies by which library administrators can assess and benefit the human capital performance of their library and to lay the groundwork for the discussion of the strategic challenges of assessing and valuing human capital in article two.

Design/methodology/approach

This paper uses a literature review to identify potential strategies and metrics for library administrators to assess human capital productivity.

Findings

Human capital is an increasingly essential element of organizational performance assessment. Effectively assessing library staff expenditures (which generally receives the largest expenditure allocations within the library's budget) and the resulting performance generated by the staff, who are the primary knowledge tools and providers of the library's services, is an ever increasing possibility to account for greater amounts of tangible and intangible organizational performance. Library administrators have multiple options for developing effective strategies and metrics by which to assess their libraries human capital performance.

Originality/value

Developing an effective human capital assessment process as a standard component of the library's performance and budgetary assessment processes would benefit libraries and their administrators by increasing the organizational performance information available for resource allocation decisions regarding library staff development, recruitment, and retention in the larger overall management decision making and planning processes.

Details

The Bottom Line, vol. 20 no. 3
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 1 January 2000

VELLANKI S.S. KUMAR, AWAD S. HANNA and TERESA ADAMS

The systematic assessment of working capital requirement in construction projects deals with the analysis of various quantitative and qualitative factors in which information is…

Abstract

The systematic assessment of working capital requirement in construction projects deals with the analysis of various quantitative and qualitative factors in which information is subjective and based on uncertainty. There exists an inherent difficulty in the classical approach to evaluate the impact of qualitative factors for the assessment of working capital requirement. This paper presents a methodology to incorporate linguistic variables into workable mathematical propositions for the assessment of working capital using fuzzy set theory. This article takes into consideration the uncertainty associated with many of the project resource variables and these are reflected satisfactorily in the working capital computations. A case study illustrates the application of the fuzzy set approach. The results of the case study demonstrate the superiority of the fuzzy set approach to classical methods in the assessment of realistic working capital requirements for construction projects.

Details

Engineering, Construction and Architectural Management, vol. 7 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 October 2007

Manfred Bornemann and Kay Alwert

This paper seeks to describe a methodology for intellectual capital reporting which was successfully tested in Germany. Special focus is on developing a short list of IC drivers…

2430

Abstract

Purpose

This paper seeks to describe a methodology for intellectual capital reporting which was successfully tested in Germany. Special focus is on developing a short list of IC drivers for urgent management intervention.

Design/methodology/approach

Building on established self‐assessment methodologies from quality management and concepts of system dynamics, an action research design was applied to develop an intellectual capital reporting framework.

Findings

It is possible to identify and to assess intellectual capital drivers for corporate results and to prioritize them according to marginal economic contribution. Based on concepts from system dynamics, group learning processes and organizational learning processes are stimulated. Investing scarce resources in specific drivers of intellectual capital with high impact on the organization and additional high levels of managerial control supports long‐term performance.

Research limitations/implications

The research builds on self‐organizing principles; the quality of intellectual capital assessment thus depends massively on the rigour of the team involved. Comparability of assessments is limited, as the standard reference is the organization's strategy.

Practical implications

The suggested methodology builds heavily on methods already established in SMEs and is compatible with general management approaches. It is economical by design and delivers insight into the functioning of the organization as well as insights on future fields for management intervention.

Originality/value

This methodology combines two established concepts of self‐assessment and system analysis and applies them to intellectual capital in order to resolve the decision problem of allocating funds based on economic efficiency and impact.

Details

Journal of Intellectual Capital, vol. 8 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 9 May 2016

Silvio Tarca and Marek Rutkowski

This study aims to render a fundamental assessment of the Basel II internal ratings-based (IRB) approach by taking readings of the Australian banking sector since the…

Abstract

Purpose

This study aims to render a fundamental assessment of the Basel II internal ratings-based (IRB) approach by taking readings of the Australian banking sector since the implementation of Basel II and comparing them with signals from macroeconomic indicators, financial statistics and external credit ratings. The IRB approach to capital adequacy for credit risk, which implements an asymptotic single risk factor (ASRF) model, plays an important role in protecting the Australian banking sector against insolvency.

Design/methodology/approach

Realisations of the single systematic risk factor, interpreted as describing the prevailing state of the Australian economy, are recovered from the ASRF model and compared with macroeconomic indicators. Similarly, estimates of distance-to-default, reflecting the capacity of the Australian banking sector to absorb credit losses, are recovered from the ASRF model and compared with financial statistics and external credit ratings. With the implementation of Basel II preceding the time when the effect of the financial crisis of 2007-2009 was most acutely felt, the authors measure the impact of the crisis on the Australian banking sector.

Findings

Measurements from the ASRF model find general agreement with signals from macroeconomic indicators, financial statistics and external credit ratings. This leads to a favourable assessment of the ASRF model for the purposes of capital allocation, performance attribution and risk monitoring. The empirical analysis used in this paper reveals that the recent crisis imparted a mild stress on the Australian banking sector.

Research limitations/implications

Given the range of economic conditions, from mild contraction to moderate expansion, experienced in Australia since the implementation of Basel II, the authors cannot attest to the validity of the model specification of the IRB approach for its intended purpose of solvency assessment.

Originality/value

Access to internal bank data collected by the prudential regulator distinguishes this paper from other empirical studies on the IRB approach and financial crisis of 2007-2009. The authors are not the first to attempt to measure the effects of the recent crisis, but they believe that they are the first to do so using regulatory data.

Book part
Publication date: 24 October 2018

E. A. Posnaya, E. V. Dobrolezha, I. G. Vorobyova and G. P. Chubarova

With this chapter, the authors reveal the content of the concept of economic capital, explore approaches to its evaluation, assess the implementation of the concept of economic…

Abstract

With this chapter, the authors reveal the content of the concept of economic capital, explore approaches to its evaluation, assess the implementation of the concept of economic capital in the national banking system, and identify problems and possible directions for development and convergence of the Russian approach with international requirements. As a result, the need to apply the model of economic capital in assessing bank capital is substantiated. A concept (from Latin “conception” – understanding a system) is a specific way of understanding (interpreting) an object, phenomenon, or process; that is, the main point of view on the subject and the guiding idea for its systematic coverage. This term is also used to refer to a leading idea and a constructive principle in scientific activity.

Initially, since 1988, under prudential supervision – a direct, quantitative-oriented approach, there existed a concept of regulatory capital, reflected in the document “International Convergence of Measurement Methods and Capital Standards” (Basel I). Regulatory capital was calculated to meet regulatory oversight standards. It was intended to cover unforeseen losses and reserves already identified; thereafter, expected losses were created.

The concept of regulatory capital proceeds from the premise that if capital must cover unexpected losses, it should be borne in mind that a surprise approximates uncertainty. Consequently, the theoretical possibility of occurrence of certain events is excluded and, hence, the methodical and practical ground of the concept of economic capital disappears, which is based on the assessment of default probability and the magnitude of its negative consequences for creditors.

The change in trends in banking regulation (the actions of supervisory authorities in matters of capital adequacy acquired a risk-oriented nature that takes into account the risks assumed by each bank and the quality of their management) led to the emergence of the concept of economic capital in 2004, which is reflected in the document “International Convergence of Capital Measurement and Standards of Capital: New Approaches” (Basel II).

According to this concept, commercial banks must have sufficient capital to cover not only credit and market, but also the operational risks. Thus, economic capital takes into account all the risky circumstances that a banking institution may encounter. The need to apply the method of economic capital in assessing the capital of a bank is justified and significant.

Details

Contemporary Issues in Business and Financial Management in Eastern Europe
Type: Book
ISBN: 978-1-78756-449-7

Keywords

Abstract

Details

Public-Private Partnerships, Capital Infrastructure Project Investments and Infrastructure Finance
Type: Book
ISBN: 978-1-83909-654-9

Content available
Book part
Publication date: 29 November 2019

Dean Testa, Johel Brown-Grant and Denise Bedford

Abstract

Details

Assessment Strategies for Knowledge Organizations
Type: Book
ISBN: 978-1-83867-610-0

Article
Publication date: 30 August 2021

Rinki Dahiya and Juhi Raghuvanshi

Notwithstanding the findings of several published articles on human capital, there is scarcity of a comprehensive instrument to measure it. In this direction, the objective of…

615

Abstract

Purpose

Notwithstanding the findings of several published articles on human capital, there is scarcity of a comprehensive instrument to measure it. In this direction, the objective of present research is to develop a valid and reliable scale to assess human capital.

Design/methodology/approach

This research was divided into two parts. Study 1 focused on literature review of human capital measures, development of items and exploring the factor structure of human capital construct on a sample of 184 employees. Study 2 was based on the survey of 212 employees, and reliability assessment and confirmatory factor analysis was performed to validate the factor structure of human capital construct.

Findings

The findings can be summarized in two ways. Study 1 present that human capital scale is multidimensional consisting of employee capability, leadership and motivation, employee satisfaction and creativity. The findings of study 2 confirms the validity and reliability of three factor structure of human capital construct consisting of 18 items in total.

Practical implications

The study provides a multidimensional psychometric instrument which can help in measuring the human capital of the organization from the perspective of capabilities, satisfaction and creativity and leadership and motivation. Moreover, it can serve as an aid to human resource (HR) and human resource development (HRD) professionals for human capital assessment in the organizations.

Originality/value

This study provides a measure to assess human capital in Indian manufacturing sector organizations that makes a novel contribution to the area.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 6
Type: Research Article
ISSN: 1741-0401

Keywords

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