• Title/Summary/Keyword: human practices

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Determinants of Human Resource Accounting Disclosures: Empirical Evidence from Vietnamese Listed Companies

  • PHAM, Duc Hieu;CHU, Thi Huyen;NGUYEN, Thi Minh Giang;NGUYEN, Thi Hong Lam;NGUYEN, Thi Nhinh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.129-137
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    • 2021
  • This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

The Relationship between Human Resources Practice, Work-Life Balance, and Employee Engagement: An Empirical Study in Indonesia

  • SARAGIH, Romat;PRADANA, Mahir;AZIS, Elvira;DRIANA, Thasania Fitri;RAMADHANA, Naurah Salsabila
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.357-364
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    • 2021
  • This study examines the role of effective human resource practices and work-life balance in various organizations and their relationship with employee engagement. The data for this study were obtained from 723 employees from various industries in Java. The result suggests that human resource practice alone did not influence employee engagement. However the human resource policy helps develop a sense of WLB for an employee, which in the long run will affect the level of engagement. Thus, work-life balance enables the relationship between employees and their workplace. This study also encompasses current literature regarding huan resource policies in understanding employee engagement through work-life balance. This study provides exploratory findings regarding HR function practices, WLB, and employee involvement in service organizations. It proved that participants from four organizations reported very positive impressions about HR practices and they were also very involved in their work and organization. While their balance still needs to be improved, this may imply that the participants are not happy with their work lives. The main finding of this study is that WLB plays a mediating role in the relationship between HR practices and employee engagement. This means that organizations need to find ways to help employees achieve a better WLB.

Inter-Cultural Comparative Study on Management Practices : U.S.A. and Japan (경영관리관행(經營管理慣行)의 비교문화적(比較文化的) 연구(硏究))

  • Kim, Cheongseok
    • Journal of Industrial Technology
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    • v.9
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    • pp.57-65
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    • 1989
  • Comparative study was conducted on the Human Resouces Management Practices between U.S.A. and Japan with reference to their socio-cultural tradition and environments. Special attention were given to those topics as prevailing value system in both country underlying human and organizational behavior, authority and responsiblility taking manner, inter-personal and social relations within conporate entity and society at large, and finally the pattern of individual involvement to the organization. The results clearly revealed that the sovio-cultural enviornmentsin respective country functions as the major influencing attributes in the formulation of current management practices.

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A Study on Parenting Efficacy and Parenting as a Teacher of the Volunteer in the Kindergarten (유치원 학부모 자원봉사자의 양육효능감과 교사로서 역할수행에 관한 연구)

  • Lee, Sae-Na
    • Korean Journal of Human Ecology
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    • v.17 no.3
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    • pp.377-387
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    • 2008
  • The study is to research their parenting efficacy and parenting practices of a parent teacher as a volunteer(PTV) in the kindergarten. The subjects were mothers (N=127) in Choongbuk Province who had had volunteer education as a teacher assistant. The data were collected by their completing a questionnaire about Parenting efficacy and a Parent As A Teacher inventory (PAAT). The results include as follows: firstly, in PTV's parenting efficacy, 'the type of educational institution children are attending' is an important variable. Secondly, 'mother's educational background', 'father's educational background', and 'the type of educational institution children attending' are important variables in volunteer parents' parenting practices. Besides, 'mother's educational background' and 'participation motivation in volunteer activity' are important variables in parenting practices of 'control/permission' and of 'teaching/learning', and in general parenting practices. Finally, 'parenting efficacy', 'mother's educational background', and 'the sex of children' are important variables in volunteer teachers' parenting practices.

An Analysis of Professional Teaching Practices Reported by Home Economics Teachers for Improving Home Economics Education (가정과 교육의 발전방향을 모색하기 위한 가정과 교사들의 교수행동 분석)

  • Ryu, Sang-Hee
    • Korean Journal of Human Ecology
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    • v.9 no.2
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    • pp.245-256
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    • 2000
  • The purpose of this study is to identify the types of professional teaching practice of Home Economics teachers who are working at Korean secondary school for changing their professional teaching practice and developing home economics curriculum. A mail questionnaire, Professional Teaching Practice(PTP) was used to survey randomly selected 525 Home Economics teachers. The professional teaching practices examined were customary-instrumental, interactive and reflective practices. Customary-instrumental practice was the predominant type of professional teaching practice used by Home Economics teachers. About 26% of the teachers used reflective practice, and 14.67% used interactive practice. Only the number of students was significantly related to their professional teaching practices. Five influential factors on teaching practices identified by Home Economics teachers emerged in the following order: examination-centered educational system, lack of class hours, lack of resource materials and facilities, demands from the Ministry of Education, school administrators, or parents, and large class sizes.

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Ornament Wearing Practices according to Fashion Lifestyle of College Students (대학생의 패션라이프스타일에 따른 장신구 착장)

  • Shin, Ju-Dong;Choi, Jong-Myoung
    • Korean Journal of Human Ecology
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    • v.17 no.4
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    • pp.723-731
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    • 2008
  • This study was performed to investigate the relationship between the fashion lifestyle and the ornament wearing practices of college students. A questionnaire survey was conducted on 545 college students (male students 36.7%, female students 63.3%) in the Cheongju area, Korea. Frequency, factor analysis, cluster analysis, t-tests, $X^2$ and ANOVA were used for data analysis. The results of this study were as follows: 1) Fashion lifestyle of students was classified into 4 factors; fashion oriented, aesthetics pursuit, brand preference and reasonable economy. Based on the factor scores, 4 clusters were identified; practical, brand oriented, personality and self conspicuous. Female students were more affiliated to personality and self conspicuous group than male students. 2) They owned earrings, necklaces and rings, in the order. There were significant gender differences in the wearing practices of ornament. 3) Also, there were significant differences in the ornament wearing practices according to fashion lifestyle.

Kindergarten Teacher's Perception and the Practices about the Multicultural Education (유아교사의 다문화교육에 대한 인식과 실태에 관한 연구)

  • Chae, Young-Ran;Park, Hee-Suk
    • Korean Journal of Human Ecology
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    • v.18 no.3
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    • pp.571-581
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    • 2009
  • The purpose of this study was to examine teacher's perception, practices about the multicultural education. The subjects were 382 kindergarten teachers in G province. Kim A Young(1996)'s questionnaire which is modified and improved after preliminary research was used to measure teacher's perception and practices about the multicultural education. The data were analyzed by the descriptive statistics, t-test, one-way ANOVA, Scheffe test. The results of this study were as follows. First, Kindergarten teacher's perception about multicultural education were significantly different by teacher's teaching careers, teacher's kindergarten types, children's age, learning experience in preservice curriculum. Second, Kindergarten teacher's practices about multicultural education were significantly different by teacher's teaching careers and kindergarten types.

The efforts always will get gains? Risk perception of turnover and cost of changing job affect employee turnover: Evidence from Korea

  • Li, Liang;Elaydi, Salma;Shin, Geon-Cheol;Wei, Kaikai
    • Asia Pacific Journal of Business Review
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    • v.5 no.2
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    • pp.1-18
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    • 2021
  • This present study investigatesed the impact of the team innovation-oriented human resource management (HRM) practices on employees' turnover intention among financial, pharmaceuticals, distribution, and manufacturing industries in Korea. Furthermore, we explored whether risk perception of turnover and the cost of changing job would mediate the relationship between team innovation-oriented human resource management practices with employees' turnover intention in different industries in Korea. To that end, PLS structural equation modeling was used to exam the research hypothesis. We have found that team innovation-oriented HRM practices have a significant impact on employees' turnover intention. Moreover, we have discovered risk perception of turnover and the switching cost of changing job playing mediating role in the relationship of team innovation-oriented HRM practices with turnover intention among different type of industries employee. Lastly, the theoretical implications were discussed based on these findings.

Human Resource Management in Nepal: A Delphi Study

  • Gurung, Arun;Choi, Myungweon
    • Asian Journal of Business Environment
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    • v.9 no.1
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    • pp.5-12
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    • 2019
  • Purpose - This study aims to explore and describe human resource management (HRM) in Nepalese organizations. Specifically, this study addresses three research questions: (a) what are the key human resource (HR) practices in Nepalese organizations?; (b) what are the major tasks and roles of HR departments in Nepalese organizations?; and (c) how is the status of the HR function expected to change within Nepalese organizations? Research design, data, and methodology - For this purpose, we implemented the Delphi method and developed an informed consensus among selected experts concerning the research questions. Results - The findings illustrate that organizations in Nepal adopt a wide range of HR practices commonly used in Western and developed countries. Simultaneously, some HR practices specific to the Nepalese context are also discovered. The experts' consensus on the future of HRM confirms that the evolution of the HR function to a strategic partner of management is evident in Nepalese organizations. Conclusions - Domestic as well as foreign organizations in Nepal try to create HRM systems that place them on a par with global companies. At the same time, they incorporate cultural features specific to Nepal to compete effectively in local markets. While there are few empirical studies describing HR practices in Nepal, this study contributes to broadening our understanding of the current and future status of HRM in Nepal.

A Study on the Human Resource Practices and Turnover Intention of IT Professionals : Software Developers in Small and Medium IT Enterprises (인적자원관리 프랙티스와 IT인력의 이직의도에 관한 연구 : 중소 IT기업의 소프트웨어 개발인력을 중심으로)

  • Woo, Hang-Joon;Hwang, Kyung-Tae
    • Journal of Information Technology Applications and Management
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    • v.17 no.2
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    • pp.47-69
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    • 2010
  • Small and Medium Enterprises(SMEs) represent quite a large proportion of the Information Technology (IT) industry as a whole in terms of the sales revenue and the number of employees. And their role has been constantly growing. However, they have suffered from the shortage and turnover of skilled IT personnel. Under the background, this study focuses on how to effectively retain IT personnel in SMEs. Job embeddedness is the newly emerging concept in the turnover research. It is known that job embeddedness predicts turnover better than the traditional attitude variables such as job satisfaction and it can be developed by human resource practices. So, this study empirically investigates the relationship among human resource practices, job embeddedness and turnover intention. The survey results of 193 IT personnel reveal that compensation, technical competency development, recognition and work-life balance practice have statistically significant effects on job embeddedness, and that job embeddedness has a negative influence on turnover intention of IT personnel. Based on these results, the implications for managing turnover issues in IT SMEs are suggested.

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