scholarly journals Essential and supporting indicators of non-financial reporting on human capital development

2020 ◽  
Vol 2020 (4) ◽  
pp. 144-159
Author(s):  
Myroslava OLIEVSKA ◽  
Nina PETRUKHA ◽  
Keyword(s):  
Human Capital ◽  
Financial Reporting ◽  
Human Capital Development ◽  
Capital Development

scholarly journals NGO's Financial Reporting and Human Capital Development

2016 ◽  
Vol 3 (2) ◽  
pp. 53-60 ◽  
Author(s):  
Alim Al Ayub Ahmed ◽  
A. B. M. Asadullah ◽  
Md. Mostafijur Rahman
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Human Resource Practices ◽  
Human Capital Development ◽  
Capital Development ◽  
The Relationship

The purpose of the study was to find out whether human capital development influences the quality of financial reporting of NGOs. The specific objectives of the study were to determine the relationship between human capital development and the quality of financial reporting, examine the relationship between human resource practices and the quality of financial reporting, examine the relationship between human capital development and human resource policy and examine if human resource practices moderate/ mediate the relationship between human capital development and the quality of financial reporting. The study adopted a cross-sectional parallel survey design with quantitative techniques and employed self-administered questionnaires to 60 respondents.  The research data was coded and analyzed using the Statistical Package for Social Sciences (SPSS) version 20 to establish the statistical inferences. The Pearson correlation test reported that human capital development has a positive significant relationship with the quality of financial reporting (r = .551, p< .01; two tailed). The study concluded that education, skills, knowledge, experience, interest and values were significantly positively related with financial reporting quality (r = .503, p < .01; r = .407, p < .01; r = .518, p < .01; r = .213, p < .10 and r = .476, p < .01 respectively). Furthermore, personality positively relates to financial reporting quality (r = .165, p>0.10). Some recommendations were then formulated thus: Organizations should encourage and support their accounting staff to attain professional qualifications. The staff should strive to attain membership of professional accounting bodies. The staff should also be motivated as well as regularly trained on job. Management should observe strict adherence to accounting and financial manuals. Organizations should also reinforce workplace policies as well as review their current accounting systems to identify gaps and then put in place steps to fill those gaps.  

VALUE-SEMANTIC ECONOMY

ASJ. ◽  
2020 ◽  
Vol 1 (40) ◽  
pp. 53-57
Author(s):  
A.V. Kurbatov A.V., ◽  
L.A. Kurbatova
Keyword(s):  
Human Capital ◽  
High Efficiency ◽  
Human Capital Development ◽  
Capital Theory ◽  
The Sustainable Development ◽  
External Resources ◽  
Internal Resources ◽  
Value Determination ◽  
High Dynamics ◽  
Capital Development

The continuing build-up in the speed of deepening of the global economic crisis, driven by just as fast drop in quantity of the external resources calculated per inhabitant of our planet, forces us to refer to internal resources in order to prevent the irreversible losses, to overcome the crisis and ensure the sustainable development. Beginning from the second half of the 20-th century, the hopes for efficient deployment of internal resources have been laid on the development of the human-capital theory. However, despite the intensive change in perception of the very concept of "human capital" and a wide scope of innovative models of its practical application, aimed at bringing the economy out of stagnation, the desired outcome is not achieved. The trend of transferring of the bulk of investments to human capital, at the expense of the share of investments spent on increased production, has proved insufficient. The analysis of causes of ultra-high risks of investments in increase of human capital has helped to determine that the models, which are used currently, do not take into account some of the fundamental patterns, which ensure the high efficiency of investment in human capital. Most of the models are based on application of the methods of situational governance, which, at best, have a short-term positive effect. This trend results from the insufficient awareness of managers of the fundamental patterns of human capital development, which deprives the investors of the possibility to benefit from the optimal combination of the situational governance with relevant long-term programs, which can steadily increase human capital. The researches of the fundamental patterns of human capital development have shown, that the main factor for achieving the high efficiency of investment in human capital is the correct organization of the processes of value determination of the subjects of economic activity and the transition from the value determination to value-semantic determination, thus ensuring guaranteed attainment of goals along with high dynamics of resources. The work presented here is dedicated to the method of managing the quality of human capital, which is hereafter referred to as value-semantic economy.

DEMOCRATIZATION OF THE SOCIAL ENVIRONMENT OF HIGHER EDUCATION INSTITUTION AS A PREREQUISITE FOR THE INDIVIDUALS’ DEVELOPMENT POTENTIAL OF THE SUBJECTS OF ITS ACTION

2020 ◽  
pp. 7-24
Author(s):  
Volodymyr Ryabchenko
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Social Environment ◽  
Higher Education Institutions ◽  
Social Systems ◽  
Education Institution ◽  
Human Capital Development ◽  
The Social ◽  
Conceptual Problems ◽  
Capital Development

There are following prerequisites outlined in this article: worldwide democratization trend; complexity of structures of social systems; growing needs in human capital development; autonomy of national higher education institutions; civilizational problem of Ukraine in national elite. Conceptual problems on a road to real democracy in higher education institutions were actualized and analyzed. Determined and characterized three models of higher education institutions activities based on the level of democratization needs of their social environment as: negative, neutral and favorable.

INCOME AS A SOURCE OF HUMAN CAPITAL DEVELOPMENT IN RURAL AREAS

2020 ◽  
Vol 2 (10) ◽  
pp. 58-63
Author(s):  
O. N. KUSAKINA ◽  
◽  
S. V. SOKOLOV ◽  
Keyword(s):  
Human Capital ◽  
Rural Areas ◽  
Economic Conditions ◽  
Place Of Residence ◽  
Human Capital Development ◽  
Urban Households ◽  
Average Structure ◽  
Rural And Urban ◽  
Consumer Expenditures ◽  
Capital Development

The article is devoted to research of dynamics of disposable resources of rural and urban households; components of disposable resources of households depending on the place of residence (per household member on average); structure of consumer expenditures of rural households based on official statistics for 2018–2020. The presented findings may serve as a basis for justifying the trends in social and economic conditions necessary for the growth of human capital in rural areas.

HUMAN CAPITAL DEVELOPMENT IN A DIGITAL ECONOMY

2020 ◽  
Vol 1 (80) ◽  
pp. 85-93 ◽  
Author(s):  
D.Y. Ivanov ◽  
◽  
E.Y. Suslov ◽  
K.V. Evdokimov ◽  
V.I. Samorukov ◽  
...  
Keyword(s):  
Human Capital ◽  
Digital Economy ◽  
Human Capital Development ◽  
Capital Development
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