...Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports may include nontraditional measurements such as the value of human resources using HRA methods. Keywords: Human Resource Accounting, Human Capital, Intellectual Capital, International Accounting, International Financial Reporting, International Financial Reporting Standards Human Resource Accounting, Page 1 Journal of International Business and Cultural Studies Introduction Human Resource Accounting (HRA) involves accounting for the company’s management and employees as human capital that provides future benefits. In the HRA approach, expenditures related to human resources are reported as assets on the balance sheet as opposed to the...
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...deal! Bachelor Thesis Eat the food, drink the booze and settle the deal! A study of intercultural differences in China from a Swedish B2B perspective Authors: Nathalie Svedberg Tim Svensson Subject: Bachelor thesis Business administration Supervisor: Examiner: Level: Richard Owusu Soniya Billore Bachelor degree 27th May, 2014 1 Course code: 2FE50E Date: Svedberg & Svensson (2014); Eat the food, drink the booze and settle the deal! Abstract Background: China is today regarded as Sweden’s most important business partner in Asia. Even if there are cultural differences between Sweden and China the intercultural distance has successively decreased. One of the reasons is the globalisation. Another reason is the consecutive development of Swedish-Chinese relations. The interpretation from common understanding has increased the level of trade between the nations. There is an on-going development of business co-operation between Sweden and China. The Purpose: This Bachelor Thesis will examine the differences between the SwedishChinese business culture and how the cultural differences affect the Swedish B2B in China. The purpose is formulated by the basis of our main research questions; “How do Swedish B2B companies perceive the cultural differences between the Swedish and Chinese way of doing business?“ and “how do Swedish companies operating in China deal with business cultural diversity in China?” Theoretical Framework: The basis of our Bachelor Thesis...
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...Contents Introduction to Primary Tourism & Hospitality Sectors: 3 A Review of Tourism and Hospitality Product: Barrack Square 3 Sustainability Cost-Benefit Analysis: 6 Maximizing Benefit, Minimizing Cost: 7 Assessment of Butler’s Life Cycle Model: 8 Sign Off: 10 Works Cited 10 Introduction to Primary Tourism & Hospitality Sectors: Tourism and hospitality are multi-dimensional. According to UNWTO (Understanding Tourism Basic Glossary) Tourism is a social, cultural and economic phenomenon which entails the movement of people to countries or places outside their usual environment for personal or business/professional purposes. These people are called visitors (which may be either tourists or excursionists; residents or non-residents) and tourism has to do with their activities, some of which imply tourism expenditure. The concept of hospitality underpins much of what the tourist experiences when travelling, namely the consumption of food, drink and accommodation away from the home environment (Page & Connell, 2006). It is a broad service industry. It includes lodging, event planning, theme parks, transportation, cruise line and the other factors of tourism industry. The competition and usage rate is an important variable for this sector. A Review of Tourism and Hospitality Product: Barrack Square Barrack Square is situated right on the Swan River. You can find restaurants, shops, Swan Bells and the Barrack street. There is also jetty to catch a ferry...
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...Master Thesis Spring Semester 2007 Supervisor: Per Nilsson Authors: Sabine Helou Timo Viitala 830508-T062 790922-T017 How Culture and Motivation Interacts? - A Cross-Cultural Study ~ Acknowledgements ~ ACKNOWLEDGEMENTS We would like to thank the respondents of Sasken Finland Oy and SYSteam for their participation in our study. Without their involvement this thesis would have never seen the light of day. In addition, we thank our supervisor Per Nilsson for his guidance and advices and Anders Söderholm for his helpful suggestions. Last but not least, we would like to express our gratitude to John Matthews, Jakub Mulac, and Robin Katoen for their supportive contributions and our friends and family for their support and encouragement. Sincerely, Sabine Helou & Timo Viitala Umeå, May 25, 2007 i ~ Summary ~ SUMMARY Motivating employees is essential for any organization aspiring to succeed. However, the process of motivating is not a straightforward one due to the diversity of individual’s needs. The task has been made even more difficult by the fact that personalized needs have altered in recent years. For instance, in many circumstances financial compensation is not considered as the main motivational factor of employees. Due to its innovative and youthful nature, the Information Technology (IT) industry has been considered to be at the forefront of dealing with organizational issues, such as how to motivate employees. Organizations that lie within this industry...
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...Irvin Lucero PHL 202 14 Mar. 2007 Government knows too much but acts too slow The American Government has failed us and probably continues doing so. Terrorism has changed the way Americans live their everyday lives from leaving their kids at a day care center to going through a check point at the airport. Others Unknown is a detail account by Stephen Jonesof the events leading up to the horrific bombing of the Murrah Federal Building in Oklahoma City. In Cover Up, Peter Lance exposes how the American government had evidence and knowledge prior to the attack on 9-11 and failed to act appropriately. Both of these books share various similarities but two that stand out the most are that the government had prior knowledge that wold have prevented both devastating attacks on American soil and how the government leisurely handled both investigations. We would expect that the government to protect us from a foreign invader or a domestic attack but failed both tasks, in Oklahoma City on April 19, 1995, and the terrorist attack in New York on September 11, 2001. No one will ever forget the Oklahoma City bombing on the Murrah Federal Building which killed 168 people, including nineteen children under the age of six (Jones 16). It has been portrayed as an attack by Americans, Timothy McVeigh and Terry Nichols, against other Americans. This attack, which could have been prevented, has strong evidence that McVeigh and Nichols were only two members of a broad conspiracy, one that...
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...Table of Contents Introduction 1 The reasons behind choosing Bangladesh 2 While entering problems faced by Banglalink 4 Industry analysis 5 Operational obstacles faced by the company 8 Entry Strategy 8 Internationalization strategy pursued by the company 10 Possible Strategy Overview 10 Current Environment 11 Conclusion 12 Reference 12 Introduction Today, telecommunication is one of the major parts of life. Nowadays, the phone is not only used for making calls, among many other functions it’s used for communicating through text-messages and so called multi-media messages, as well as to connect us to the internet. The opportunities that lie in the telecom market seem endless and the growing demand for mobile telephony systems is creating a world-wide market. The telecom industry is nowadays not only by means of millions, but by means of billions. Actors in this industry are seeking the most profitable markets throughout the world. Currently there are 6 mobile operators in Bangladesh and Banglalink is one of them. With a slogan of “making it difference”- banglalink started operations in February 2005. Previously, it was known as Sheba Telecom Pvt. Ltd that had been providing GSM (global system of mobile communication) services in Bangladesh since 1998. Orascom Telecom bought 100% share of Sheba Telecom in 2004 and gave its new name as Banglalink. Banglalink, is the second largest cellular service...
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...dependent upon signs and systems of signs, and the human sign is inseparable from the functioning-if indeed mentality is not to be identified with such functioning (Morris, 1938). A brand instead, is a promise of satisfaction. It is a sign as well nevertheless, a metaphor operating as an unwritten contract between a manufacturer and a consumer, a seller and a buyer, a performer and an audience, an environment and those who inhabit it, and event and those who experience it (Healey, 2008). Even so, too often companies think of the brand experience in silos: as an identity, logo, website, advertisement, and so on. To be successful, a brand had to be experienced whole – emotionally and tangibly – telling a consistent and engaging story at every tower point along the way (Astorino, 2011). A successful brand positively and clearly distinguishes a company’s products and services from those of its competitors. Statistics confirm that higher quality brands gain greater market share and profitability than their inferior competition (MacDonald, 2012). As the economy of late capitalism shifted from production to consumption, the economic expectation that were placed on architecture changed with it. Since the emphasis on architecture as a means of increasing production efficiency declined, increasing pressure was placed on architecture to perform as a marketable commodity; and as competition in the building industry due to improved methods of mass production, architecture became more and...
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...addiction Kirsten Bell a,∗ , Helen Keane b a b Department of Anthropology, 6303 NW Marine Drive, University of British Columbia, Vancouver, BC V6T 1Z3, Canada School of Sociology, Building 22, Hayden Allen Building, Australian National University, Canberra, ACT 0200, Australia a r t i c l e i n f o a b s t r a c t Background: Over the past year or so, electronic cigarettes, more commonly known as ‘e-cigarettes’, have achieved widespread visibility and growing popularity. These products, which deliver nicotine via an inhaled mist, have caused no small amount of controversy in public health circles, and their rise has been accompanied by energetic debate about their potential harms and benefits. Methods: Interspersed with an analysis of current media coverage on e-cigarettes and the response of mainstream tobacco control and public health to these devices, this article examines the emergence of nicotine as both as an ‘addiction’ and a treatment for addiction. Results: We argue that by delivering nicotine in way that resembles the visual spectacle and bodily pleasures of smoking, but without the harms of combustible tobacco, e-cigarettes highlight the complex status of nicotine as both a poison and remedy in contemporary public health and tobacco control. Conclusion: In consequence, e-cigarettes jeopardize the carefully drawn distinctions between ‘good’ and ‘bad’ forms of nicotine. © 2012 Elsevier B.V. All rights reserved. Article history: Received 12 October 2011...
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...Bachelor of Commerce Best Business Research Papers | September 2008 | Volume 1 Faculty of Business University of Victoria, BSS Office, Room 283 PO Box 1700 STN CSC Victoria BC V8W 2Y2 Canada Phone (250) 472-4728 Fax (250) 721-7066 | www.business.uvic.ca Seeing new horizons. September 2008 | Volume 1 Bachelor of Commerce Best Business Research Papers Bachelor of Commerce Best Business Research Papers Volume 1, September 2008 Table of Contents NOTE FROM THE EDITOR Anthony Goerzen 1 THE DUTCH BUSINESS SYSTEM IN TRANSITION: AN APPLICATION OF WHITLEY’S BUSINESS SYSTEMS APPROACH FOR THE USE OF EXECUTIVES, MANAGERS, AND POLICY MAKERS Eric Brewis 2 SWENSEN’S MUST ENGAGE IN MARKET PENETRATION AND DIVERSIFICATION TO RETAIN ITS LEADING POSITION IN THE THAILAND MARKET Kailee Douglas 13 DISNEYLAND PARIS: EUROPEANIZING A RESORT Amanda Louie 22 IKEA: A STRATEGY FOR SUCCESS Garret Luu 31 COMPULSORY LICENSING IN THAILAND Simran Mann 38 CHANGING POVERTY AND INEQUITY THROUGH BUSINESS Matthew R. Tanner 47 SWEDEN IS A NESTING GROUND FOR YOUNG START-UP ENTREPRENEURS James Whyte 56 Note from the Editor In business today, “globalization” is a key concept with the firms across nations intertwined as never before. With overseas customers, suppliers, operations, and competitors, today’s managers need an international outlook. Therefore, the mission of the University of Victoria’s Bachelor of Commerce program is to...
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...Enabling the next wave of telecom growth in India Industry inputs for National Telecom Policy 2011 2 Enabling the next wave of telecom growth in India Foreword The Federation of Indian Chambers of Commerce and Industry (FICCI) and Ernst & Young have collaborated on this deep review of the telecoms sector in India. The National Telecom Policy 1999 (NTP 1999) has served the sector in India for well over a decade, in which time we have witnessed significant changes in the socioeconomic environment, technological advancements and business dynamics. The telecom industry in India is ready to take the next leap forward with new developments such as launch of third generation (3G) services by private operators, 3G and broadband wireless access (BWA) auctions, launch of mobile number portability (MNP), and the emergence of mobile commerce (m-commerce). In the future, rural and semi-rural markets are expected to drive growth, especially in the wireless segment. The Ministry of Communications & Information Technology has released the 100-day agenda for the Indian telecom sector, and announced formulation of a new and comprehensive National Telecom Policy 2011 (NTP’11). Therefore, the time is ripe for a comprehensive review to build a forward looking and transparent policy that will be the backbone to achieve the ”India telecom vision 2020.” This report focuses on specific areas where the Government of India (GoI) needs to intervene and move the policy to the next generation...
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...Employee Motivation: Theory and practice The job of a manager in the workplace is to get things done through employees. To do this the manager should be able to motivate employees. But that's easier said than done! Motivation practice and theory are difficult subjects, touching on several disciplines. In spite of enormous research, basic as well as applied, the subject of motivation is not clearly understood and more often than not poorly practiced. To understand motivation one must understand human nature itself. And there lies the problem! Human nature can be very simple, yet very complex too. An understanding and appreciation of this is a prerequisite to effective employee motivation in the workplace and therefore effective management and leadership. These articles on motivation theory and practice concentrate on various theories regarding human nature in general and motivation in particular. Included are articles on the practical aspects of motivation in the workplace and the research that has been undertaken in this field, notably by Douglas McGregor (theory y), Frederick Herzberg (two factor motivation hygiene theory,) Abraham Maslow (theory z, hierarchy of needs), Elton Mayo (Hawthorne Experiments) Chris Argyris Rensis Likert and David McClelland (achievement motivation.) Why study and apply employee motivation principles? Quite apart from the benefit and moral value of an altruistic approach to treating colleagues as human beings and respecting human dignity in all its...
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...Contributions of Internal Branding Practices to Corporate Brand Success Abstract: The purpose of this study is to investigate how internal branding practices can contribute to successful corporate brand building. The thesis is based on a case study of the successful Swedish brands Saab AB, SAS Sverige and Skanska. The results show that core values are a main building block of internal branding practices and that core values are united with cultural values with a dual purpose of adding value to customers and guiding employee behavior. Furthermore, the results point out that core values internally indicate how the vision is to be achieved and that the vision may be more useful as a management tool than internal branding tool. Subcultures appear to be present in all three cases and the results suggest that corporate brands are strengthened by internalizing a main corporate culture which allows cultural interpretations within subcultures and by assuring that subcultures co-exist in harmony. Internal communication seems to support corporate and internal branding by applying a pull-principle in communications, creating forums for personal interaction and facilitating employees’ information search and processing. In terms of human resourcecontributions to brand building, practices such as recruitment, phasing in of new employees, internalization of core values among current employees and internal brand evaluations are put forward. Moreover, two additional concepts of importance in...
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...AN OVERVIEW OF FOREIGN EXCHANGE OPERATION (IMPORT PROCEDURE) OF FIRST SECURITY ISLAMI BANK LTD. & A COMPARATIVE ANALYSIS WITH OTHER BANKS by Taslima Akter ID# 0931048 An Internship Report Presented in Partial Fulfillment of the Requirements for the Degree Bachelor of Business Administration INDEPENDENT UNIVERSITY, BANGLADESH May, 2013 Comparative study of Foreign Exchange Operations of FSIBL 1 AN OVERVIEW OF FOREIGN EXCHANGE OPERATION (IMPORT PROCEDURE) OF FIRST SECURITY ISLAMI BANK LTD. & A COMPARATIVE ANALYSIS WITH OTHER BANKS by Taslima Akter ID# 0931048 has been approved 9th May 2013 ______________________________ Abul Khair Jyote Lecturer, Marketing School of Business Independent University, Bangladesh Comparative study of Foreign Exchange Operations of FSIBL 2 Table of Contents Particulars Page No. Letter of Transmittal 01 Acknowledgement Executive Summary 02 04 Chapter-01 Introduction Overview of First Security Islami Bank Ltd Vision 06 07 08 Mission Strategies Financial Highlights Corporate Information 08 09 10 11 Board of Directors Products And Services Organizational Structure My job Responsibilities Branch Network 12 13 14 15 15 Findings Recommendations 15 16 Chapter-02 Introduction Background of the Report Scope of the Study: Objective of the Study Benefit of the report Limitations of the Study 17 17 18 18 19 19 Chapter-03 Literature Review 21 Chapter-04 Methodology 23 Chapter-5 Foreign Exchange (Import Procedure) Foreign Exchange...
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...The current issue and full text archive of this journal is available at www.emeraldinsight.com/0007-070X.htm Marketing of halal meat in the United Kingdom Supermarkets versus local shops Allam Ahmed SPRU – Science and Technology Policy Research, University of Sussex, Brighton, UK Abstract Purpose – The purpose of this paper is to explore a number of marketing issues, such as consumer buyer behaviour and distribution channels, in relation to buying halal meat (HM) from local shops versus supermarkets in the UK. Design/methodology/approach – A consumer survey (300 participants) and observation of three local halal shops and a Morrisons supermarket were successfully undertaken in London, Brighton and Edinburgh. Findings – The majority of UK Muslims do not trust big supermarkets when buying HM. They will only trust a Muslim selling halal products in their local shops. Most respondents did not know that supermarkets in their local area sold HM. Research limitations/implications – In order to increase the sales of HM ranges, supermarkets need to improve their marketing efforts, for example by advertising in Islamic newspapers, mosques and other relevant sources. Supermarkets need to stock other complementary halal products to get a mass response from this market segment, as well as enhancing/improving their services, for example, there should be sales people who are able to advise customers on particular halal products. Originality/value – The study reveals that the majority...
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...Public Relations Cases This collection of contemporary international public relations case studies is an invaluable resource for teachers, researchers and students working in public relations, corporate communications and public affairs, as well as offering practitioners an indepth understanding of the effective use of public relations in a range of organizational contexts. Including cases from the UK, Norway, Sweden, Spain, South Africa, Canada and the USA, with a focus on such global corporations as Shell, BBC America, Worldcom, PriceWaterhouseCoopers and Marks & Spencer, it offers important insights into the development of public relations and communications strategies. These include: • • • • • • • • Corporate identity change and management Global reputation management Crisis management in the oil, shipping and tourism industries Developing strategic alliances between voluntary and private sector organizations Public relations support for international branding and market entry The importance of internal communications during international mergers The integration of public relations and marketing communications Business-to-business communication The cases examined in this book demonstrate the breadth of contemporary public relations practice and the increasing importance of the public relations function in both public and private sector organizations worldwide. Danny Moss is Co-Director of the Centre for Corporate and Public Affairs at the Manchester Metropolitan University...
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