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Human Resources Accounting- A Model for Identifying and Reporting Human Capital

机译：人力资源会计-一种识别和报告人力资本的模型

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It has been increasingly argued in accounting and managerial literature theudorganization s failure to account for its human resource can have several a'udconsequences on the overall organizational effectiveness. In this wise the researchuddiscussed efforts done in this field by researchers and proposed a model known as I{udidentifying and reporting investments made in human resources of an organizationudare not presently accounted for under conventional accounting practice. This IQR 1udis a three step model which classifies employees into separate Para-homogenous gudand determines economic value of the various groups identified and gives the variableuddetermined accounting treatment in the organizations books of account. On applyi1udIQR Model in this study, it was found that, total present value of employees (Junior, Senior) increases from year to year because they acquire skill and knowledge ove1udwhile on or off-the-job unlike physical assets. Some recommendations were made ludon the conclusion reached Prominent among these recommendations is that, research.udshould consider additional measurement techniques and indices in ascertaining the of human capital; given that employees ' value is a function of productivity.

机译：在会计和管理文献中，越来越多的人争辩说，组织的人力资源不足会给整个组织的有效性带来若干后果。在这种情况下，研究人员讨论了该领域的工作，并提出了一种称为I {识别和报告组织人力资源投资的模型}，该模型目前尚未在常规会计实践中进行解释。此IQR 1 udis一个三步模型，将员工分类为不同的准同质资产，并确定所识别的各个组的经济价值，并在组织的账簿中提供可变的/不确定的会计处理方法。在本研究的applied udIQR模型中，发现员工（初级，高级）的总现值逐年增加，因为他们在上班或下班时获得的技能和知识不同于有形资产。提出了一些建议。结论得出的结论是：研究。在确定人力资本时应考虑其他计量技术和指标。鉴于员工的价值是生产力的函数。

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Emeni F. K.;
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年度 2008
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1. Models for human capital management: human resource management of intellectual capital [J] . Kevin J. OSullivan, William D. Schulte Jr. International journal of learning and intellectual capital . 2007,第4期

机译：人力资本管理模式：智力资本的人力资源管理
2. Examining the Human Resource Architecture: The Relationships Among Human Capital, Employment, and Human Resource Configurations [J] . David P. Lepak, Scott A. Snell Journal of Management . 2002,第4期

机译：审查人力资源架构：人力资本，就业和人力资源配置之间的关系
3. Developmental Human Resource Configuration, Unique Human Capital, and Employee Innovative Work Behavior: A Multilevel Moderated Mediation Model [J] . Po-Chien Chang, Man-Jing Zhang, Ting Wu SAGE Open . 2021,第2期

机译：发展人力资源配置，独特的人力资本和员工创新的工作行为：多级审核调解模型
4. Theorizing Strategic Human Resource Development: Combining Resource-based View, Human Capital Theory, and Contingency Theory [C] . Po Hu 2007年战略管理国际会议 . 2007

机译：战略性人力资源开发理论化：结合基于资源的观点，人力资本理论和权变理论
5. Human Capital Resources, Human Resource Management Policies, and Employee Perceptions: An Investigation of Young Professionals in the Banking Sector of Pakistan [D] . Saqib, Syed Imran. 2018

机译：人力资本资源，人力资源管理政策和员工看法：对巴基斯坦银行业的年轻专业人士调查
6. mGAP: the macaque genotype and phenotype resource a framework for accessing and interpreting macaque variant data and identifying new models of human disease [O] . Benjamin N. Bimber, Melissa Y. Yan, Samuel M. Peterson, 2019

机译：mGAP：猕猴基因型和表型资源用于访问和解释猕猴变异数据并识别人类疾病新模型的框架
7. ABSTRACT Various body parts or organs can be analysed to identify the different diseases in the human body. Fingernail analysis is one of the ways to identify disease in the human body. Nails are the body part which are farthest from the heart and therefore receive oxygen at last. As a result the nails are the first who show the symptoms of a disease in the human body. Fingernails can be easily captured for diagnosis and there are no heavy equipment or no specific conditions required to use nail image for disease diagnosis, like in other tests and scanning processes. Human nails deliver beneficial information about complaints or any nutritive imbalances in the human body depending upon their shape, texture and colour. In human beings, numerous systemic and skin diseases can be easily analyzed through careful examination of nails of both the limbs. A lot of nail illnesses have been found to be primary signs of numerous underlying systemic illnesses. The colour, texture or shape changes in nails are signs of many diseases mainly affecting nails. Considering all these properties of nails a system is proposed that uses digital image processing (DIP) methods for identifying such changes in the human nail to get more precise results and predict numerous diseases effortlessly. With the emerging Internet of Things (IOT) concept the generated report is made available remotely, this will help users to reduce transportation efforts. As the system has to deal with large and private data, the security of data must be ensured. To keep the data confidential, the Blockchain concept which is one of the most emerging concepts in the field of data management is used. The paper contains the implementation of the digital image processing for feature extraction of nail images, usage of IOT (ThingSpeak cloud) for data storage and implementation of Blockchain to keep the system secured and theft free. KEY WORDS: Int ernet of thin gs (IOT), Image proc essin g, Thin gSpeak, RG B vavalues, Mean pi xel vavalues, Bloc kchain , Hash key. Disease Diagnostic System: Abnormalities in Human Nail [O] . Pranav S. Wazarkar 2020

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Human Resources Accounting- A Model for Identifying and Reporting Human Capital

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