HRA is a subsection under accounting. In this slides you will learn about;
- meaning and definition
- HRA purpose in an organization
- Objectives
- Advantages
- Disadvantages
- Benefits
- Assumptions
- HRA used by the managers
- Methods of HR valuation and accounting
HRA is a subsection under accounting. In this slides you will learn about;
- meaning and definition
- HRA purpose in an organization
- Objectives
- Advantages
- Disadvantages
- Benefits
- Assumptions
- HRA used by the managers
- Methods of HR valuation and accounting
Human Resource Accounting is very important topic and following presentation is a brief out of what actually goes into human resource accounting. Human Resource is considered to be an Asset of the firm and hence computing its value and showing it in the balance sheet is also important. That is why Human Resource Accounting came into being and is being widely used.
Human Resource Accounting is very important topic and following presentation is a brief out of what actually goes into human resource accounting. Human Resource is considered to be an Asset of the firm and hence computing its value and showing it in the balance sheet is also important. That is why Human Resource Accounting came into being and is being widely used.
ABSTRACT
The results of this study revealed a correlation between leaders’ personality traits and levels of organizational commitment in Apparel and/or Consumer Packaged Goods organizations. Data were collected from 50 leaders in these organizations, along with 204 of their associates in the New York and New Jersey area.
Using the Hogan Personality Inventory (HPI), the Organizational Commitment
Questionnaire (OCQ), and a demographic survey, the data were collected. Leaders were comprised of Director and Vice President level managers. These leaders completed the Hogan Personality Inventory, which measured five distinct areas of personality: Ambition, Adjustment, Sociability, Interpersonal Sensitivity, and Prudence. Associates reporting to these leaders completed the Organizational Commitment Questionnaire, rating their own levels of organizational commitment. Evidence supported the reliability and validity of both leader personality and organizational commitment models and instruments.
This research study concluded there is a significant relationship
between leaders’ personality traits and associates’ levels of organizational commitment. Specifically, leaders’ Interpersonal Sensitivity and Adjustment personality traits both influence and shape associates’ levels of organizational commitment. The remaining personality traits examined showed weak relationships with organizational commitment. Statistical data and implications for the findings are included
Dissertation on Human Resource Accounting in Airlines industry in Indiashadabjamia88
Dissertation on Human Resource Accounting in Airlines industry in India, with special focus on AirIndia...
It was prepared by Faheem Khan of MTA Master of Tourism Administration from AMU Aligarh...
Human Resource Accounting (HRA) means to measure the cost and value of the people (i.e. of employees and managers) in the organization. It measures the cost incurred to recruit, hire, train and develop employees and managers.
elements of staffing process
what is the staffing process
3 general phases of staffing
staffing process in management
staffing recruitment process
phases of staffing process
eight elements of staffing
why is staffing important
what is the staffing process
3 general phases of staffing
eight elements of staffing
staffing process steps
phases of staffing process
staffing matrix examples
staffing steps
importance of staffing in healthcare
Adjusting OpenMP PageRank : SHORT REPORT / NOTESSubhajit Sahu
For massive graphs that fit in RAM, but not in GPU memory, it is possible to take
advantage of a shared memory system with multiple CPUs, each with multiple cores, to
accelerate pagerank computation. If the NUMA architecture of the system is properly taken
into account with good vertex partitioning, the speedup can be significant. To take steps in
this direction, experiments are conducted to implement pagerank in OpenMP using two
different approaches, uniform and hybrid. The uniform approach runs all primitives required
for pagerank in OpenMP mode (with multiple threads). On the other hand, the hybrid
approach runs certain primitives in sequential mode (i.e., sumAt, multiply).
Techniques to optimize the pagerank algorithm usually fall in two categories. One is to try reducing the work per iteration, and the other is to try reducing the number of iterations. These goals are often at odds with one another. Skipping computation on vertices which have already converged has the potential to save iteration time. Skipping in-identical vertices, with the same in-links, helps reduce duplicate computations and thus could help reduce iteration time. Road networks often have chains which can be short-circuited before pagerank computation to improve performance. Final ranks of chain nodes can be easily calculated. This could reduce both the iteration time, and the number of iterations. If a graph has no dangling nodes, pagerank of each strongly connected component can be computed in topological order. This could help reduce the iteration time, no. of iterations, and also enable multi-iteration concurrency in pagerank computation. The combination of all of the above methods is the STICD algorithm. [sticd] For dynamic graphs, unchanged components whose ranks are unaffected can be skipped altogether.
06-04-2024 - NYC Tech Week - Discussion on Vector Databases, Unstructured Data and AI
Round table discussion of vector databases, unstructured data, ai, big data, real-time, robots and Milvus.
A lively discussion with NJ Gen AI Meetup Lead, Prasad and Procure.FYI's Co-Found
Chatty Kathy - UNC Bootcamp Final Project Presentation - Final Version - 5.23...John Andrews
SlideShare Description for "Chatty Kathy - UNC Bootcamp Final Project Presentation"
Title: Chatty Kathy: Enhancing Physical Activity Among Older Adults
Description:
Discover how Chatty Kathy, an innovative project developed at the UNC Bootcamp, aims to tackle the challenge of low physical activity among older adults. Our AI-driven solution uses peer interaction to boost and sustain exercise levels, significantly improving health outcomes. This presentation covers our problem statement, the rationale behind Chatty Kathy, synthetic data and persona creation, model performance metrics, a visual demonstration of the project, and potential future developments. Join us for an insightful Q&A session to explore the potential of this groundbreaking project.
Project Team: Jay Requarth, Jana Avery, John Andrews, Dr. Dick Davis II, Nee Buntoum, Nam Yeongjin & Mat Nicholas
Quantitative Data AnalysisReliability Analysis (Cronbach Alpha) Common Method...2023240532
Quantitative data Analysis
Overview
Reliability Analysis (Cronbach Alpha)
Common Method Bias (Harman Single Factor Test)
Frequency Analysis (Demographic)
Descriptive Analysis
Adjusting primitives for graph : SHORT REPORT / NOTESSubhajit Sahu
Graph algorithms, like PageRank Compressed Sparse Row (CSR) is an adjacency-list based graph representation that is
Multiply with different modes (map)
1. Performance of sequential execution based vs OpenMP based vector multiply.
2. Comparing various launch configs for CUDA based vector multiply.
Sum with different storage types (reduce)
1. Performance of vector element sum using float vs bfloat16 as the storage type.
Sum with different modes (reduce)
1. Performance of sequential execution based vs OpenMP based vector element sum.
2. Performance of memcpy vs in-place based CUDA based vector element sum.
3. Comparing various launch configs for CUDA based vector element sum (memcpy).
4. Comparing various launch configs for CUDA based vector element sum (in-place).
Sum with in-place strategies of CUDA mode (reduce)
1. Comparing various launch configs for CUDA based vector element sum (in-place).
2. DEFINITION OF HRA
Management consultant Stephen Knauf has
defined HRA as:
Human resource is the measurement and quantification of
organizational input such as recruiting, training experience and
commitment.
The American Accounting Society Committee on
HRA defines it as:
HRA is the process of identifying and measuring data about human
resources and communicating this information to interested parties.
3. OBJECTIVES OF HRA
• Improve management by analyzing investment in HR
• Provides cost value information.
• Consider people as its asset.
• Attract and retain qualified people.
• Enable management of the organization to effectively monitor the
use of human resources.
•To aid in the development of management principles and proper
decision making for the future.
4. ADVANTAGES OF HRA
Helps in the employment, locating and utilization of human
resources.
Helps in deciding the transfers, promotion, training and
retrenchment
Provides valuable information to person in making long term
investment.
Helps in identifying improper utilization oh human resource.
Helps in identifying the causes of high labor turnover.
5. DISADVANTAGES OF HRA
The valuation of human assets is based on assumptions
The HRA may leads to dehumanization.
No standards of HRA
Employee with a comparatively low value may feel discouraged.
6. METHODS OF HRA
I. Historical Cost Method.
II. Replacement Cost Method.
III. Opportunity Cost Method.
IV. Return On Efforts Employed
Method.
V. Reward Valuation Method.
7. I. HISTORICAL COST METHOD
This method developed by Brummet, Flamholtz and
Pyle.
This method the actual cost incurred on recruiting,
selecting, placing & developing.
8. II. REPLACEMENT COST METHOD
This method was developed by Renis Likert and Eric G.
Falmholtz.
In this method cost of recruiting, selecting, training etc. of new
employees to reach the level of competence of existing
employees are measured.
9. III.OPPORTUNITY COST METHOD
To overcome the limitations of replacement cost method, Hekimian
and Jones Suggested the use of opportunity cost method which
determine the value of human resource on the basis of an
employee’s value in alternative use.
The value of an employee would be high if he has several
alternative uses for employment in the various division of an
enterprise.
10. IV. RETURN ON EFFORTS
EMPLOYED METHOD
This method measures the value of firms human resources on the
basis of efforts made by the individual for organizational benefits.
Depends upon the position of employee, degree of excellence and
experience.
11. V. REWARD VALUATION METHOD
This model is developed by Flamholtz, this method seeks to measure
the value of human resources on the basis of an employees value to an
organization at various states (roles).
Employees value involves following steps:-
a. Estimation of employees service life.
b. Identification of set of service states (roles)
c. Estimation of employees service state (roles) at specified future
times.
12. COST OF HUMAN RESOURCES
1. Acquisition Cost
2. Training and Development Cost
3. Welfare Cost
4. Other Cost
13. 1. ACQUSITION COST
It refers to the cost incurred in acquiring the right man for the right job
at the right time in a right quantity.
a) Recruitment Cost:-
ex: cost of recruiting material, administrative expenses, advertising
costs, agency fees, recruiters salary and travel and outside cost.
b) Selection Cost:-
ex: cost of application banks, administrative cost of processing
applications, conducting tests and interviews, medical examinations
and salaries.
c) Placement Cost:
ex: depends upon the placement, individuals ability and attitude.
14. 2. TRAINING & DEVELOPMENT
COST
It refers to the sacrifice that must be made to train a person either
to provide expected level of performance or to enrich individuals
skills.
a) Formal Training Cost:
refers to the cost incurred in conventional training for the
orientation of an individual.
b) On the Job Training Cost:
once the employee is placed on the job, he must be trained to
do job efficiently and effectively.
15. 2. TRAINING & DEVELOPMENT
COST
C) Special Training Cost:
To achieve the performance standards sometimes special
training programmers may be devised.
d) Development Programmers:
Employees may be allowed to participate in development
programs may range from ordinary lectures to international
conferences and seminars. Involves cost such as delegated fees,
travel cost, loss output etc.
16. 3. WELFARE COST
A vital function of an employer to provide an atmosphere to the
employees to perform their work in healthy, congenial climate
conducive to good health and high morale.
a) Welfare Amenities Within The Organization:
ex: creches, rest shelters and canteens, latrines and urinals,
washing and bathing facilities, drinking water and occupational
safety etc.
b) Welfare Outside The Organization:
ex: Social insurance measures, maternity benefits, medical
facilities, educational facilities, housing, holiday homes and leave ,
travel facilities etc.
17. 4. OTHER COSTS
In India, Factories Act 1948 has made statutory provisions wit regard to
employees health, safety and welfare as follows:
I. Health Of Workers:
• Cleanliness, disposal of waste and effluents
• Ventilation and temperature
• Dust and fumes
• Over crowding
• Lighting
• Drinking water
• Latrines and urinals
18. 4. OTHER COSTS
II. Safety Of The Workers:
• Fencing of machinary
• Hoist and lifts
• Pressure plant
• Precaution against danger fumes.
III. Welfare of Workers:
• Washing facilities
• Facilities for storing and drying clothing
• First aid appliances
• Canteens
• Welfare officers