Research topic of this paper is to discuss theory of Human Resources Management （HRM） and to discuss using of quantitative methods in HRM. Firstly, five variables establish HRM theory. They are HRM practices, positi...Research topic of this paper is to discuss theory of Human Resources Management （HRM） and to discuss using of quantitative methods in HRM. Firstly, five variables establish HRM theory. They are HRM practices, positive organizational behaviors, individual performance, performance of business departments, and firm performance. Transactions among those variables enable Human Resources （HR） practitioners to apply HRM theory in their organizations. Secondly, this paper discusses use of quantitative methods in HRM. They are vector analysis and decision tree analysis. Those analyses enable HR practitioners to make effective HR decisions. Decision tree sets HR alternatives to efficiently implement HRM practices in organizations. Research question is how HR practitioners apply quantitative methods in department of HRM in firms. Finally this research comes out a conclusion that quantitative methods may be used in HRM.展开更多
Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes ...Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.展开更多
The title compound, 4-amino-3-（p-chlorophenyl）-5-（p-methoxybenzyl）-4H-1,2,4- triazole I , C16H15ClN4O）, has been determined using X-ray diffraction techniques and the molecular structure has also been optimized a...The title compound, 4-amino-3-（p-chlorophenyl）-5-（p-methoxybenzyl）-4H-1,2,4- triazole I , C16H15ClN4O）, has been determined using X-ray diffraction techniques and the molecular structure has also been optimized at the B3LYP/6-31 G（d, p） level using density functional theory （DFT）. The triazole ring exhibits dihedral angles of 41.61（15）o and 80.73（11）o with the phenyl rings. The molecules are linked principally by N–H…N hydrogen bonds involving the amino NH2 group and a triazole N atom, forming C（5） chains which are further linked to give a two-dimensional network of molecules. The N–H…N hydrogen bonding is supported by C–H…N hydrogen bond and C–H…π interaction. Intermolecular N–H…N and C–H…N hydrogen bonds produce R22（9）, R44（10） and R44（20） rings.展开更多
The isomeric structures of（E）-1-[4-（2-hydroxy-5-methoxybenzylideneamino）-phenyl] ethanone（I） and（E）-1-[4-（2-hydroxy-4-methoxybenzylideneamino） phenyl]ethanone（Ⅱ） ,both C16H15NO3,have been determined using...The isomeric structures of（E）-1-[4-（2-hydroxy-5-methoxybenzylideneamino）-phenyl] ethanone（I） and（E）-1-[4-（2-hydroxy-4-methoxybenzylideneamino） phenyl]ethanone（Ⅱ） ,both C16H15NO3,have been determined using X-ray diffraction techniques and characterized by IR,and their molecular structures have also been optimized at the B3LYP/6-31G（d,p） level using density functional theory（DFT） . The energetic behaviors of the title compounds in solvent media have been examined using B3LYP method with the 6-31G（d,p） basis set by applying the polarizable continuum model（PCM） . The total energies of the title compounds decrease with the increasing polarity of the solvent. In addition,DFT calculations of the title compounds＇ molecular electrostatic potentials（MEP） were performed at the B3LYP/6-31G（d,p） level of theory. X-ray study shows that the title compounds both have strong intramolecular O-H…N hydrogen bonds. The molecules of Ⅰ are linked into a one-dimensional framework structure by C-H…π interactions,while in Ⅱ,intermolecular π···π interactions result in the formation of infinite chains running along the [010].展开更多
Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of pr...Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of professionals and task performance. With this sense, two case studis are obtained from Drucker＇s works （2009; 2015）. Therefore, research method covers case study approaches. Furthermore, firms produce national GDP in an economy. There are several functions in firm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc. All have managers such as accounting manager, finance manager, marketing manager, etc. Performance of managers is crucial to fLrm performance. Because performance of managers might become one determinator of firm performance. Therefore, HRM may have an impact on GDP through managers. Because productions and sales of firms affect GDPs on an economy. Moreover, professionals or managers must have theoretical knowledge in their field. Because theoretical knowledge increases their performance at work. In conclusion, study reveals that managers may have impact on firm performance; and theory may increase task performance of employees.展开更多
This paper aims to discuss differences between human resource management （HRM） and strategic human resource management （SHRM）, and aims to discuss convergence or divergence between American and European HRM. There...This paper aims to discuss differences between human resource management （HRM） and strategic human resource management （SHRM）, and aims to discuss convergence or divergence between American and European HRM. Therefore, research question is what the similarities and differences are between European and American HRM. Research methodology is based on critical review of HRM literature. Therefore, this study aims to increase conceptual ability of human resource （HR） professionals. Major result is that HRM is related with employee performance, and SHRM is related with firm performance. Secondly, European HRM is becoming similar to American HRM. The difference between European and American HRM is social context and social partners. European HRM considers social partners in management of HR.展开更多
This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This...This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This study presents a new perspective in talent management. Firstly, Talent management may be described with fulfilling organizational positions by bets talents, because talents further performance of departments and performance of firm. Firm has departments, such as production department, marketing departments, finance department, and etc.. This study suggests simplex method for talent management for practitioners. It identifies research question and has two propositions that simplex may be used in talent management. Secondly, study depicts linear of American HRM It is based on a relationship among human resource （HR） systems, various HRM practices, and organizational performance. Linear proposition of study is that, HRM practices as a system have an impact on firm performance （goal function）.展开更多
Research topic of study is to discuss human resource management practices in Turkey. HRM in Turkey covers organizational climate, European context, and American-based HRM practices. Second specification might be confl...Research topic of study is to discuss human resource management practices in Turkey. HRM in Turkey covers organizational climate, European context, and American-based HRM practices. Second specification might be conflict management. Firms are to develop policies for conflict management. Research methodology investigates HRM practices in Turkey through journals and HR-related magazines. Case studies are obtained from those journals. Major results are that firms strengthen organizational climate, and may pursue policies to handle conflict management. To conclude, this study aims to contribute international HRM.展开更多
Research topic of study is to explore system approach in strategic HRM field. Assumption of study is that, strategic HRM may be applied in organizations by HR system set. In USA literature HPWS represents HR system th...Research topic of study is to explore system approach in strategic HRM field. Assumption of study is that, strategic HRM may be applied in organizations by HR system set. In USA literature HPWS represents HR system thinking. This study explores HR system thinking in human resource management. Second assumption of study is that, HR manager must have system approach in HRM. HRM practices are applied through individual in HRM; however, HRM practices are applied through interrelation in SHRM to have more impact on performance. HR system is bundle, according to MacDuffie＇s study （1995）. In addition, Huselid （1997） suggests application of HPWS in HR system. Study adopts case study methodology. Methods are career management system and performance management system. Research question is how a firm sets an HR system and strategic HRM in its organizational structure. Main conclusion is that HR systems might be applied in organizations through interrelated HRM practices. To achieve this purpose, HR manager must have HR system thinking in application of HRM.展开更多
Research topic of study is discussing model of HRM （Human Resource Management） in Turkey. It has three dimensions： climate, context, and practices. Research method is based on qualitative research, which contains i...Research topic of study is discussing model of HRM （Human Resource Management） in Turkey. It has three dimensions： climate, context, and practices. Research method is based on qualitative research, which contains in-depth literature review. In addition, this study mentions theory and professionals. Theory building may be important for career success of professionals. Major conclusion is that firms may apply policies improving organizational climate in organizational structure to slrengthen HRM.展开更多
Marx has two theories： surplus value and labor value. Marx defends positivist socialism. Hegel impressed Marx ideas during his PhD. This study is based on Marx opinions. Socialist Market Economy has two principles： ...Marx has two theories： surplus value and labor value. Marx defends positivist socialism. Hegel impressed Marx ideas during his PhD. This study is based on Marx opinions. Socialist Market Economy has two principles： central planning and market economy. State implements central planning for investments, and firms operate their marketing and production activities. In socialist economy, state decides firm＇s marketing and production activities. That policy may decrease effectiveness in national economy.展开更多
Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic...Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.展开更多
Major indicator of firm performance is business performance. Aims of firms and managers are to achieve firm performance. Human resource management （HRM） aims to achieve individual performance in order for firm perfo...Major indicator of firm performance is business performance. Aims of firms and managers are to achieve firm performance. Human resource management （HRM） aims to achieve individual performance in order for firm performance. Because individuals （professionals） may have an impact on business performance. European HRM is adopting principles of American HRM. This is convergence. There are two factors that may affect divergence between Europe and USA. Divergence factors are social awareness and economic viewpoint difference. First of all, European firms consider social partners in HRM. Secondly, EU is regulated market economy and USA has liberal market economy. That may create divergence between Europe and USA.展开更多
Firms produce national GDP in an economy. There are several functions in f＇Lrm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc.. Al...Firms produce national GDP in an economy. There are several functions in f＇Lrm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc.. All have managers such as accounting manager, finance manager, marketing manager, etc.. The performance of managers is crucial to firm performance, because the performance of managers might become one determinant of fLrm performance. Therefore, HRM may have an impact on GDP through managers, because productions and sales of firms affect GDPs and economy. Further, professionals or managers must have theoretical knowledge in their field, as theoretical knowledge increases their performance at work.展开更多
Personnel HRM is the combination of personnel management （PM） and human resource management （HRM）. PM continues to be used in firms as an administrative function. HRM takes over the responsibilities of PM. HRM cur...Personnel HRM is the combination of personnel management （PM） and human resource management （HRM）. PM continues to be used in firms as an administrative function. HRM takes over the responsibilities of PM. HRM currently implements HRM practices in organizations. They are, for example, training, compensation, recruitment, careers, and others. There are two kinds of responsibilities of HRM departments in organizations： employee affairs and HR-related activities. Employee affairs are related with administrative functions. HRM has the mission of performance, both individual and fu＇m. Wright and McMahan （1992） articulated that HRM is the relation between HRM practices and firm performance. On the other hand, Boston Consulting Group （2010） specified that the future of HRM might be talent management. Therefore, fh-ms may apply personnel HRM in their structure, which is related with the application of PM and HRM together. Firms might have specialists （experts） for administrative functions, and experts for HRM-related practices. Therefore, personnel HRM is： Personnel HRM = PM ＋ HRM or P-HRM = Administrative function ＋ HRM practices. Firms have specific task person for these roles above.展开更多
Research topic is importance of theory for firms＇ professionals. Assumption is that theory increases task performance of employees. It is new paradigm for HRM, task performance. Earlier, human resource management is ...Research topic is importance of theory for firms＇ professionals. Assumption is that theory increases task performance of employees. It is new paradigm for HRM, task performance. Earlier, human resource management is identified with performance, corporate strategy, and talent management. In this study HRM is identified with organizational tasks. Organizations consist of tasks, and organizational tasks may have impact on firm performance. Second assumption is that： competence and theory may increase task performance of employees. Major conclusion is that HRM departments organize programs for developing competence and task performance of employees.展开更多
This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. De...This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.展开更多
This study discusses ＂theory of strategic human resource management （HRM） has an impact on research topic of this study is to discuss SHRM resource management （SHRM）＂. Theory of SHRM is that human firm performan...This study discusses ＂theory of strategic human resource management （HRM） has an impact on research topic of this study is to discuss SHRM resource management （SHRM）＂. Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.展开更多
Human has different stages in their life as from babyhood to adult. The healthy and balanced diet preferences of people play an important role in each human life parts. Especially milk and dairy products are necessary...Human has different stages in their life as from babyhood to adult. The healthy and balanced diet preferences of people play an important role in each human life parts. Especially milk and dairy products are necessary for human health because of their nutrition value and body functions. One of the parts of people life is university life. Starting university is a turning point in terms of eating habits, since food choices responsibility of university students increases in this period. According to the researches, increasing availability of fast foods, changes in living arrangements, life experiences, expectations, preferences and beliefs related with food selections are most common reasons regarding dietary choices in this young adults group. University students had drinking milk habits in primary school but most of them lose their habits during university life. The students＇ first preferences were cheese and then yogurt and finally milk. A very little part of university students consume milk and dairy products regularly. The consumption habits and milk and dairy product catering of university students were examined. The consumption preferences of milk and dairy products of the students in different Universities are reviewed in this review.展开更多
Neo-merchantalism is the use of national currency in international trade among countries to increase global trade. This is called as open currency in the study. Neo-merchantalism also includes open trade to facilitate...Neo-merchantalism is the use of national currency in international trade among countries to increase global trade. This is called as open currency in the study. Neo-merchantalism also includes open trade to facilitate trade among countries. Thirdly, neo-merchantalism covers International Monetary Fund （IMF）. Because IMF regulates and controls money flow among countries in international trade, neo-merchantalism could be presented as follows： neo-merchantalism = open trade ＋ open currency ＋ IMF. Open trade and open currency exist in merchantalism theory. But today, there is also IMF control. Therefore, neo-merchantalism = merchantalism ＋ IMF. Globalism started in 1990 in global markets. It increased the amount of global trade from 13 trillion dollars to 60 trillion dollars. Therefore, each country has 6%-7% economic growth in global markets in the 2000s. It is expected that neo-merchantalism theory doubles global trade up to 100 trillion dollars. Because each country uses its money to do intemational trade, IMF＇s restrictions are important in currency flow, as countries may overprint their money to do more trade that increases inflation rate in global economies. For example, emission of United States （US） dollars increased 50% after 2008 crises in American economy. Therefore, the Federal Reserve aims to stop quantitative enlargement policy in order to impede inflation in American economy. In neo-merchantalism, IMF can restrict money print and currency flow according to country＇s gross domestic product （GDP）, because quantity theory in economy requires that a country can issue its national currency according to its national GDP.展开更多
文摘Research topic of this paper is to discuss theory of Human Resources Management （HRM） and to discuss using of quantitative methods in HRM. Firstly, five variables establish HRM theory. They are HRM practices, positive organizational behaviors, individual performance, performance of business departments, and firm performance. Transactions among those variables enable Human Resources （HR） practitioners to apply HRM theory in their organizations. Secondly, this paper discusses use of quantitative methods in HRM. They are vector analysis and decision tree analysis. Those analyses enable HR practitioners to make effective HR decisions. Decision tree sets HR alternatives to efficiently implement HRM practices in organizations. Research question is how HR practitioners apply quantitative methods in department of HRM in firms. Finally this research comes out a conclusion that quantitative methods may be used in HRM.
文摘Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.
基金the Faculty of Arts and Sciences, Ondokuz Mayls University, Turkey, for the use of the Stoe IPDSII diffractometer (purchased under grant No. F279 of the University Research Fund)
文摘The title compound, 4-amino-3-（p-chlorophenyl）-5-（p-methoxybenzyl）-4H-1,2,4- triazole I , C16H15ClN4O）, has been determined using X-ray diffraction techniques and the molecular structure has also been optimized at the B3LYP/6-31 G（d, p） level using density functional theory （DFT）. The triazole ring exhibits dihedral angles of 41.61（15）o and 80.73（11）o with the phenyl rings. The molecules are linked principally by N–H…N hydrogen bonds involving the amino NH2 group and a triazole N atom, forming C（5） chains which are further linked to give a two-dimensional network of molecules. The N–H…N hydrogen bonding is supported by C–H…N hydrogen bond and C–H…π interaction. Intermolecular N–H…N and C–H…N hydrogen bonds produce R22（9）, R44（10） and R44（20） rings.
基金the Faculty of Arts and Sciences,Ondokuz Mayls University,Turkey,for the use of the Stoe IPDSII diffractometer (purchased under grant No. F279 of the University Research Fund)
文摘The isomeric structures of（E）-1-[4-（2-hydroxy-5-methoxybenzylideneamino）-phenyl] ethanone（I） and（E）-1-[4-（2-hydroxy-4-methoxybenzylideneamino） phenyl]ethanone（Ⅱ） ,both C16H15NO3,have been determined using X-ray diffraction techniques and characterized by IR,and their molecular structures have also been optimized at the B3LYP/6-31G（d,p） level using density functional theory（DFT） . The energetic behaviors of the title compounds in solvent media have been examined using B3LYP method with the 6-31G（d,p） basis set by applying the polarizable continuum model（PCM） . The total energies of the title compounds decrease with the increasing polarity of the solvent. In addition,DFT calculations of the title compounds＇ molecular electrostatic potentials（MEP） were performed at the B3LYP/6-31G（d,p） level of theory. X-ray study shows that the title compounds both have strong intramolecular O-H…N hydrogen bonds. The molecules of Ⅰ are linked into a one-dimensional framework structure by C-H…π interactions,while in Ⅱ,intermolecular π···π interactions result in the formation of infinite chains running along the [010].
文摘Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of professionals and task performance. With this sense, two case studis are obtained from Drucker＇s works （2009; 2015）. Therefore, research method covers case study approaches. Furthermore, firms produce national GDP in an economy. There are several functions in firm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc. All have managers such as accounting manager, finance manager, marketing manager, etc. Performance of managers is crucial to fLrm performance. Because performance of managers might become one determinator of firm performance. Therefore, HRM may have an impact on GDP through managers. Because productions and sales of firms affect GDPs on an economy. Moreover, professionals or managers must have theoretical knowledge in their field. Because theoretical knowledge increases their performance at work. In conclusion, study reveals that managers may have impact on firm performance; and theory may increase task performance of employees.
文摘This paper aims to discuss differences between human resource management （HRM） and strategic human resource management （SHRM）, and aims to discuss convergence or divergence between American and European HRM. Therefore, research question is what the similarities and differences are between European and American HRM. Research methodology is based on critical review of HRM literature. Therefore, this study aims to increase conceptual ability of human resource （HR） professionals. Major result is that HRM is related with employee performance, and SHRM is related with firm performance. Secondly, European HRM is becoming similar to American HRM. The difference between European and American HRM is social context and social partners. European HRM considers social partners in management of HR.
文摘This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This study presents a new perspective in talent management. Firstly, Talent management may be described with fulfilling organizational positions by bets talents, because talents further performance of departments and performance of firm. Firm has departments, such as production department, marketing departments, finance department, and etc.. This study suggests simplex method for talent management for practitioners. It identifies research question and has two propositions that simplex may be used in talent management. Secondly, study depicts linear of American HRM It is based on a relationship among human resource （HR） systems, various HRM practices, and organizational performance. Linear proposition of study is that, HRM practices as a system have an impact on firm performance （goal function）.
文摘Research topic of study is to discuss human resource management practices in Turkey. HRM in Turkey covers organizational climate, European context, and American-based HRM practices. Second specification might be conflict management. Firms are to develop policies for conflict management. Research methodology investigates HRM practices in Turkey through journals and HR-related magazines. Case studies are obtained from those journals. Major results are that firms strengthen organizational climate, and may pursue policies to handle conflict management. To conclude, this study aims to contribute international HRM.
文摘Research topic of study is to explore system approach in strategic HRM field. Assumption of study is that, strategic HRM may be applied in organizations by HR system set. In USA literature HPWS represents HR system thinking. This study explores HR system thinking in human resource management. Second assumption of study is that, HR manager must have system approach in HRM. HRM practices are applied through individual in HRM; however, HRM practices are applied through interrelation in SHRM to have more impact on performance. HR system is bundle, according to MacDuffie＇s study （1995）. In addition, Huselid （1997） suggests application of HPWS in HR system. Study adopts case study methodology. Methods are career management system and performance management system. Research question is how a firm sets an HR system and strategic HRM in its organizational structure. Main conclusion is that HR systems might be applied in organizations through interrelated HRM practices. To achieve this purpose, HR manager must have HR system thinking in application of HRM.
文摘Research topic of study is discussing model of HRM （Human Resource Management） in Turkey. It has three dimensions： climate, context, and practices. Research method is based on qualitative research, which contains in-depth literature review. In addition, this study mentions theory and professionals. Theory building may be important for career success of professionals. Major conclusion is that firms may apply policies improving organizational climate in organizational structure to slrengthen HRM.
文摘Marx has two theories： surplus value and labor value. Marx defends positivist socialism. Hegel impressed Marx ideas during his PhD. This study is based on Marx opinions. Socialist Market Economy has two principles： central planning and market economy. State implements central planning for investments, and firms operate their marketing and production activities. In socialist economy, state decides firm＇s marketing and production activities. That policy may decrease effectiveness in national economy.
文摘Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.
文摘Major indicator of firm performance is business performance. Aims of firms and managers are to achieve firm performance. Human resource management （HRM） aims to achieve individual performance in order for firm performance. Because individuals （professionals） may have an impact on business performance. European HRM is adopting principles of American HRM. This is convergence. There are two factors that may affect divergence between Europe and USA. Divergence factors are social awareness and economic viewpoint difference. First of all, European firms consider social partners in HRM. Secondly, EU is regulated market economy and USA has liberal market economy. That may create divergence between Europe and USA.
文摘Firms produce national GDP in an economy. There are several functions in f＇Lrm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc.. All have managers such as accounting manager, finance manager, marketing manager, etc.. The performance of managers is crucial to firm performance, because the performance of managers might become one determinant of fLrm performance. Therefore, HRM may have an impact on GDP through managers, because productions and sales of firms affect GDPs and economy. Further, professionals or managers must have theoretical knowledge in their field, as theoretical knowledge increases their performance at work.
文摘Personnel HRM is the combination of personnel management （PM） and human resource management （HRM）. PM continues to be used in firms as an administrative function. HRM takes over the responsibilities of PM. HRM currently implements HRM practices in organizations. They are, for example, training, compensation, recruitment, careers, and others. There are two kinds of responsibilities of HRM departments in organizations： employee affairs and HR-related activities. Employee affairs are related with administrative functions. HRM has the mission of performance, both individual and fu＇m. Wright and McMahan （1992） articulated that HRM is the relation between HRM practices and firm performance. On the other hand, Boston Consulting Group （2010） specified that the future of HRM might be talent management. Therefore, fh-ms may apply personnel HRM in their structure, which is related with the application of PM and HRM together. Firms might have specialists （experts） for administrative functions, and experts for HRM-related practices. Therefore, personnel HRM is： Personnel HRM = PM ＋ HRM or P-HRM = Administrative function ＋ HRM practices. Firms have specific task person for these roles above.
文摘Research topic is importance of theory for firms＇ professionals. Assumption is that theory increases task performance of employees. It is new paradigm for HRM, task performance. Earlier, human resource management is identified with performance, corporate strategy, and talent management. In this study HRM is identified with organizational tasks. Organizations consist of tasks, and organizational tasks may have impact on firm performance. Second assumption is that： competence and theory may increase task performance of employees. Major conclusion is that HRM departments organize programs for developing competence and task performance of employees.
文摘This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.
文摘This study discusses ＂theory of strategic human resource management （HRM） has an impact on research topic of this study is to discuss SHRM resource management （SHRM）＂. Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.
文摘Human has different stages in their life as from babyhood to adult. The healthy and balanced diet preferences of people play an important role in each human life parts. Especially milk and dairy products are necessary for human health because of their nutrition value and body functions. One of the parts of people life is university life. Starting university is a turning point in terms of eating habits, since food choices responsibility of university students increases in this period. According to the researches, increasing availability of fast foods, changes in living arrangements, life experiences, expectations, preferences and beliefs related with food selections are most common reasons regarding dietary choices in this young adults group. University students had drinking milk habits in primary school but most of them lose their habits during university life. The students＇ first preferences were cheese and then yogurt and finally milk. A very little part of university students consume milk and dairy products regularly. The consumption habits and milk and dairy product catering of university students were examined. The consumption preferences of milk and dairy products of the students in different Universities are reviewed in this review.
文摘Neo-merchantalism is the use of national currency in international trade among countries to increase global trade. This is called as open currency in the study. Neo-merchantalism also includes open trade to facilitate trade among countries. Thirdly, neo-merchantalism covers International Monetary Fund （IMF）. Because IMF regulates and controls money flow among countries in international trade, neo-merchantalism could be presented as follows： neo-merchantalism = open trade ＋ open currency ＋ IMF. Open trade and open currency exist in merchantalism theory. But today, there is also IMF control. Therefore, neo-merchantalism = merchantalism ＋ IMF. Globalism started in 1990 in global markets. It increased the amount of global trade from 13 trillion dollars to 60 trillion dollars. Therefore, each country has 6%-7% economic growth in global markets in the 2000s. It is expected that neo-merchantalism theory doubles global trade up to 100 trillion dollars. Because each country uses its money to do intemational trade, IMF＇s restrictions are important in currency flow, as countries may overprint their money to do more trade that increases inflation rate in global economies. For example, emission of United States （US） dollars increased 50% after 2008 crises in American economy. Therefore, the Federal Reserve aims to stop quantitative enlargement policy in order to impede inflation in American economy. In neo-merchantalism, IMF can restrict money print and currency flow according to country＇s gross domestic product （GDP）, because quantity theory in economy requires that a country can issue its national currency according to its national GDP.
