measurement of intangibles generally and of brands in particular. Refer to the example in Enigma plc in your discussion. According to IAS 38‚ an intangible asset defines as “an identifiable‚ non-monetary asset without physical substance” including brand‚ computer software‚ patents and copyrights. As this typical asset has no physical substance‚ it is really difficult to recognize and measure it. This essay mainly aims to explain the difficulties to recognize and measure generally intangible assets especially
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guides to the operation of the company Resources Tangible resources Financial Resources Toyota is the largest and the most profitable automobile manufacturer in the world. The company reported annual sales of $202 billion and net profit of $ 2.4 billion in 2010. The company has cash equivalents of $43.3 billion. The huge balance sheet and liquidity allows the company to employ cash easily and also to generate funds from outside. Organizational Resources Toyota has developed a powerful ‘dynamic
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Ulrich_FM.qxd 4/5/05 10:59 AM Page iii The HR Value Proposition Dave Ulrich Wayne Brockbank H a r va r d B u s i n e s s S c h o o l P r e s s Boston‚ Massachusetts Ulrich_FM.qxd 4/5/05 10:59 AM Page iv Copyright 2005 Dave Ulrich and Wayne Brockbank All rights reserved Printed in the United States of America 09 08 07 06 05 5 4 3 2 1 No part of this publication may be reproduced‚ stored in or introduced into a retrieval system‚ or transmitted‚ in any form
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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
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NORGES HANDELSHØYSKOLE Bergen‚ 25 May 2009 Analysis of Samsung Notebook Strategy Case study for Samsung Notebook Rui Xu Veileder: Svein Ulset Msc in International Business NORGES HANDELSHØYSKOLE This thesis was written as a part of the Master of Science in Economics and Business Administration program - Major in International Business. Neither the institution‚ nor the advisor is responsible for the theories and methods used‚ or the results and conclusions drawn‚ through the
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Center for Advanced Human Resource Studies (CAHRS) CAHRS Working Paper Series Cornell University ILR School Year 1996 HR Information Systems: Exploiting the Full Potential John W. Boudreau Cornell University This paper is posted at DigitalCommons@ILR. http://digitalcommons.ilr.cornell.edu/cahrswp/173 CAHRS / Cornell University 187 Ives Hall Ithaca‚ NY 14853-3901 USA Tel. 607 255-9358 www.ilr.cornell.edu/CAHRS/ WORKING PAPER SERIES HR Information Systems: Exploiting
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tcs.com/industries/high_tech/topics/business-solutions/Pages/E-Learning-Education.aspx http://www.businessballs.com/traindev.html http://money.cnn.com/magazines/fortune/best-companies/2013/list/?iid=bc_sp_full http://mashable.com/2010/11/08/human-resources-social-media/ http://dspace.iimk.ac.in/handle/2259/404 http://web.ebscohost.com/ehost/detail?vid=3&sid=909d9818-4f54-4f5b-a0a5-16a7c36f29d4%40 http://www.jstor.org/stable/27753901?&%26acc%3Don%26wc%3Don%26fc%3Doff&prevSearch=&item=2&ttl=11158&returnArticleService=showFullText
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culture. A positive culture in an organization affects employees in a positive way. A positive organizational culture can result in high morale‚ less turnover‚ retention of high talent‚ employee openness‚ and higher returns on investments. Human Resources (HR) is an important keystone to an organization. This group is responsible for hiring employees and has a direct impact on the culture of the organization. By exploring organizations like Google‚ Zappos‚ Rackspace‚ one can observe that culture can
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Reflective Paper on Human Resource Management Cortney O’kelley BUS 303 Human Resources Management Instructor: Jeffrey Lindeman February 25‚ 2013 My Reflective Paper on Human Resource Management Human resources development lies at the heart of economic‚ social and environmental development. It is also a vital component for achieving internationally agreed sustainable development goals‚ including the Millennium Development Goals‚ and for expanding opportunities to all people‚ particularly
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“Research Proposal” Topic : Human Resource Accounting as a Measurement Tool: Asian Perspective Submitted By: M. Rizwan Arshad. Lecturer Department of Management Sciences The Islamia University of Bahawalpur. PhD Research Proposal of Mr Rizwan Arshad Human Resource Accounting as a Measurement Tool: An Asian Perspective Attempts to account the Human Resource are not new it was Rensis Likert (1963)‚ who initiated research into HR accounting in the 60’s. He stressed
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