reporting of the cost and value of people in organizational resources”. CONCEPT OF HUMAN RESOURCE ACCOUNTING Human Resource Accounting (HRA) is a new branch of accounting. It is based on the traditional concept that all expenditure of human capital formation is treated as a charge against the revenue of the period as it does not
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creation has weakened over the past few decades, due to labour regulations and growth in high-skilled areas (Neethling, 2012): Figure 2 (Neethling, 2012) Investment in human capital and physical capital stock can lead to economic growth, with the latter also able to increase the marginal productivity of capital – and often, labour – in the future and prevent diminishing returns to scale (Fedderke et al, 2006). However, infrastructure investment creates the most jobs in the shortterm and also
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company that created these wind developments and invited hundreds of local residents to invest $5,000 a piece, eventually raising $4 million to fund the turbines. In return, the residents became owners of the turbines alongside the farmers that owned the land where the turbines stood on. This was an example of shared ownership. A policy of no ownership exceeding 15% further strengthened that, resulting in equal wealth distribution among the residents. Rather then allowing the generated wealth to flow
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1.Research purposes Generally speaking, there are three main factors that influence economic growth——capital investment, labor and total factor productivity (TFP). Although China has gradually liberalized the one-child policy, but in the short term, China's population growth rate will not increase greatly, while with the increase of China's population aging trend, China's labor population ratio will continue to decline. Therefore, China‘s long-term growth of the economy cannot rely on the increase
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REFORMING THE AGRARIAN REFORM PROGRAM A SCORE LATER, WHAT IS THE REAL SCORE? Rolando T. Bello UPLBFI Science and Technology Professorial Chair Holder Introduction On June 10, 1988, President Corazon C. Aquino enacted into law Republic Act 6657, “An Act Instituting the Comprehensive Agrarian Reform Program to Promote Social Justice and Industrialization, Providing the Mechanisms for its Implementation, and for Other Purposes.” The signing into law was attended with the President’s optimism
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Wiki Loves Monuments: Photograph a monument, help Wikipedia and win! Production theory From Wikipedia, the free encyclopedia Jump to: navigation, search Production theory is the study of production, or the economic process of converting inputs into outputs. Production uses resources to create a good or service that is suitable for use, gift-giving in a gift economy, or exchange in a market economy. This can include manufacturing, storing, shipping, and packaging. Some economists define production
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Land Use under the Aquino Administration Land use conversion is becoming an issue as it is becoming massive and anti-poor, basically more profits for the heartless capitalists. The talk of Sir Kristian Saguin made me realize the work of President Simeon Benigno “Noynoy” Aquino III on the land use. I complement PNoy for initiating in his SONA last July 2010 for the National Land Use and Management Act(NLUMA) to be passed. NLUMA as the national land use as the highest policy making body. It categorizes
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Rural planning is therefore an essential prerequisite for sustainable rural development. Rural planning is multidimensional as it includes comprehensive, spatial (physical planning), economic and financial (development planning), agricultural land use (land use planning) and natural resource management (water, environmental, national parks and forestry planning) (PlanAfric; 2000). However, effective rural planning faces a number of challenges which will be highlighted later in the text. Rural development
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1 A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算 支出 above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB
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utilize other resources such as capital, equipment and land for the achievement of organizational objectives. Human resource thus requires the necess ary attention in order t o achieve corporate objectives. This paper investigates the impact of investment in h uman resource training and development on employees' e ffectiveness in N igerian banks. Descriptive survey research was adopted for the study. A quantitative measure published by the Institute of Intellectual Capital Research and approved by
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