This thesis aims to empirically examine the impact of investing in human capital development on organisational performance. It examines the relevant literature on human resource accounting and human capital development from different methodological strands and synthesises its findings in the development of a new theoretical framework. The literature review points out the challenges that remain to enterprises in quantifying and measuring the benefits of human capital development. The proposed framework takes into account those conceptual aspects of human resource accounting that how investment in human capital development can be measured to investigate the financial returns for organisations. The said framework also considers various contextual contingent factors that lead to a higher level of human resource sophistication and consequently which could affect the organisational performance. On the basis of relationships predicated between the key constructs of the theoretical model, a list of hypotheses is developed. The research methodology adopted by the researcher is based on the ideology of objectivism. It adopts a functionalist paradigm and a set of philosophical assumptions related to realism, positivism, determinism and nomotheticism. Its approach is deductive in terms of theory testing, employs the survey as its primary research strategy and uses mainly quantitative and partially qualitative methods of data collection. It adopts a cross-sectional time horizon and seeks to be exploratory and explanatory in nature. The main sample is comprised of 320 leading manufacturing organisations in Pakistan. A self-administered questionnaire is designed to collect data from human resource managers or individuals dealing with human resource development within the Pakistani manufacturing enterprises. SPSS-19 and SmartPLS packages are employed to analyse the quantitative data. Partial least squares method of structural equation modelling (PLS-SEM) is adopted for the testing of hypotheses. The study’s quantitative results provide an evidence of association between investment in the development of human capital and the benefits to organisations. Furthermore, organisations that invest in training and development programmes have high employee productivity which ultimately contributes towards high organisational performance. The qualitative results help in identifying the major problems faced by management of the Pakistani manufacturing organisation in evaluating investments in HCD and their impact on organisational performance. This research is a pioneer work in Pakistan and thereby contributes to the existing global literature on management accounting in general and on human resource accounting in particular.

Retention issues have been a challenge for human resources (HR) leaders for years. Organization HR leaders face employee retention challenges that lead to the loss of talented employees and a decline in the organization's quality of service, which negatively affects profitability. Based on Schultz's human capital theory, the purpose of this multiple case study was to explore strategies HR leaders used to retain employees. Data collection included company archival documentation review and face-to-face semistructured interviews with 11 purposefully selected HR leaders from 3 banks in the northern region of St. Lucia. Data analysis included using Yin's 5-step method, coding the transcribed interviews to identify relevant themes, member checking to strengthen the reliability and validity of the interpretations of participants' responses, and review of company documents. The 5 main themes revealed were strategies of employee retention, human capital development, culture of engagement, succession planning, and leader-member exchange, which affects employees' commitment and organizational profitability. Human resources leaders in organizations may use the findings of this study to develop effective strategies to retain employees, which could lead to individual achievement. Social change implications include the importance of investing in human capital that may lead to succession planning to promote business sustainability and economic growth in St. Lucia and other countries.

Education, as an indispensable component of human capital, has been acknowledged to play a critical role in economic growth, which is theoretically elaborated by human capital theory and empirically confirmed by evidence from different parts of the world. The educational impact on growth is especially valuable and meaningful when it is for the sake of poverty reduction and pro-poorness of growth. The paper re-explores the precious link between human capital development and poverty reduction by investigating the causal effect of education accumulation on earnings enhancement for anti-poverty and pro-poor growth. The analysis takes the evidence from a well-known conditional cash transfer (CCT) program — Oportunidades in Mexico. Aiming at alleviating poverty and promoting a better future by investing in human capital for children and youth in poverty, this CCT program has been recognized producing significant outcomes. The study investigates a short-term impact of education on earnings of the economically disadvantaged youth, taking the data of both the program’s treated and untreated youth from urban areas in Mexico from 2002 to 2004. Two econometric techniques, i.e. difference-in-differences and difference-in-differences propensity score matching approach are applied for estimation. The empirical analysis first identifies that youth who under the program’s schooling intervention possess an advantage in educational attainment over their non-intervention peers; with this identification of education discrepancy as a prerequisite, further results then present that earnings of the education advantaged youth increase at a higher rate about 20 percent than earnings of their education disadvantaged peers over the two years. This result indicates a confirmation that education accumulation for the economically disadvantaged young has a positive impact on their earnings enhancement and thus inferring a contribution to poverty reduction and pro-poorness of growth.

There is a growing call for more skilled workers-especially in the scarce skills of science, engineering and technology (SET). The current educational system is failing to address these issues, learners are being ill-prepared to cope with the demands of a society that has moved on; and learners are being prepared for a society that no longer exists in practice. In order to address this problem, this thesis calls for a greater emphasis on issues of digital inclusion, integration of whole communities, understanding of the dynamics of integrating ICTs into the classroom, exploring opportunities for the expansion of rapid-prototyping at school level and the promotion of digital literacy. Though this is not a definitive list, the researcher has developed working solutions to each of these issues, as presented in five journal articles. Investigations were conducted in the Tshwane area with male and female learners in both primary and secondary schools. The selection of the learners from both advantaged and disadvantaged institutions was left to the teachers. Design research was the main methodology adopted for this research. The investigations started in 200'1 and the bulk of the work was concluded between 2007-2010. Greater emphasis is placed on a qualitative approach with limited quantitative analysis. The findings of this research indicate the need to extend the scope of the investigation and to massify the different interventions. The pedagogical shift has been away from information transfer, towards using information communication technologies to promote creativity and innovation in a stimulating constructivist environment This has led to an opportunity to track learner involvement in SET events over their school careers and to identify talented individuals. In addition, the findings indicate that there is little difference between learners from advantaged and disadvantaged communities. Added to this is the development of a solution to address the digital divide through the creation of virtual interactive classrooms which can digitally include learners from geographically separated classrooms in remote communities. The strategic importance of ICTs, creativity and innovation are key components of a Human Capital Development strategy, especially at a time when there is a growing shortage of scarce skills in key areas. Post Grade 12 interventions are short term solutions that are not sustainable. This thesis calls for the establishment of a SET pipeline from grassroots level, in order to grow the feeder stock for a national system of innovation as a long-term investment in the future. / Thesis (Ph.D. (Education))--North-West University, Potchefstroom Campus, 2010.

There is a growing call for more skilled workers-especially in the scarce skills of science, engineering and technology (SET). The current educational system is failing to address these issues, learners are being ill-prepared to cope with the demands of a society that has moved on; and learners are being prepared for a society that no longer exists in practice. In order to address this problem, this thesis calls for a greater emphasis on issues of digital inclusion, integration of whole communities, understanding of the dynamics of integrating ICTs into the classroom, exploring opportunities for the expansion of rapid-prototyping at school level and the promotion of digital literacy. Though this is not a definitive list, the researcher has developed working solutions to each of these issues, as presented in five journal articles. Investigations were conducted in the Tshwane area with male and female learners in both primary and secondary schools. The selection of the learners from both advantaged and disadvantaged institutions was left to the teachers. Design research was the main methodology adopted for this research. The investigations started in 200'1 and the bulk of the work was concluded between 2007-2010. Greater emphasis is placed on a qualitative approach with limited quantitative analysis. The findings of this research indicate the need to extend the scope of the investigation and to massify the different interventions. The pedagogical shift has been away from information transfer, towards using information communication technologies to promote creativity and innovation in a stimulating constructivist environment This has led to an opportunity to track learner involvement in SET events over their school careers and to identify talented individuals. In addition, the findings indicate that there is little difference between learners from advantaged and disadvantaged communities. Added to this is the development of a solution to address the digital divide through the creation of virtual interactive classrooms which can digitally include learners from geographically separated classrooms in remote communities. The strategic importance of ICTs, creativity and innovation are key components of a Human Capital Development strategy, especially at a time when there is a growing shortage of scarce skills in key areas. Post Grade 12 interventions are short term solutions that are not sustainable. This thesis calls for the establishment of a SET pipeline from grassroots level, in order to grow the feeder stock for a national system of innovation as a long-term investment in the future. / Thesis (Ph.D. (Education))--North-West University, Potchefstroom Campus, 2010.

This study examines the relationship between reception of remittances and CCT participation. Three hypotheses, predicting a negative relationship between remittances and CCTs, are presented. These are tested by logit regressions based on data from national household surveys from four Latin American countries. The study finds some support for a negative correlation between remittances and CCT participation, but lack of data restricts the possibility of drawing firm conclusions from the study.

Masters of Art / Knowledge Management (KM) has developed over the years into a mainstream organisational necessity to achieve success and organisational effectiveness. The goal of this study is to assess KM and organisational learning within religious organisations especially Pentecostal Churches. This study is based on both qualitative and quantitative research design, employing a case study research method. The study population was the 120 congregational members of Christian Faith Revival Ministries of South Africa, located in Tafelsig, Mitchell’s Plain, Cape Town. Quantitative and qualitative data was collected using questionnaire and Interview. Analysis was done using SPSS and Atlas.ti.

This study researched the prevalence of Autism Spectrum Disorders (ASD) and the potential impact ASD on postsecondary human capital development in California Central Valley. The problem of the study was to determine the perceptions of parents, high school educators, and community college educators’ regarding awareness of and satisfaction with college transition support services for ASD students. The study also examined respondent’s opinions regarding delivery modes and importance of support services topics for ASD high students transitioning to community colleges. The participants in the study included parents, high school educators, and community college educators in California’s Tulare and Fresno Counties. The criteria for participation in the study were parents and educators of 18-21 year old ASD individuals with an intellectual capacity in the Asperger’s range based on the Diagnostic and Statistical Manual of Mental Disorders and Intelligence Quotient Score in inclusive educational environments. The study’s questionnaire utilized the ThinkCollege Theoretical Framework that identifies academic access, career development, campus membership, and selfvocacy as key support service that assist students navigating the college transition. Descriptive statistics were used to analyze respondent’s perceptions. ANOVA was performed at the 0.05 confidence level to test for a statistically significant difference between each group’s perceived awareness and satisfaction. A total of 63 participants completed the Internet-based surveys out of 69 responses. The awareness and satisfaction data indicate a trend towards high school and community college educators both having similar perception of community college support services and delivery modes. All respondents believed that individual support services have the greatest impact on academic access, career development, and campus membership for ASD students. A key finding is that there is statistically significant evidence substantiating that parental perceptions are different from those of community college educators towards awareness and satisfaction with community college student support services. It is concluded that communicating expectations and removing silos could possibly improve or eliminate the awareness and satisfaction perception differences between parents and community college educators.

Abstracts in English, Afrikaans and Zulu / This study attempts to analyse the key FDI determinants in African countries using annual data for the period from 2003 to 2015. It firstly, gives the introduction and the background of FDI. Secondly, it provides both theoretical and empirical literature review on the key FDI determinants. Based on the literature review, the pre-estimation diagnostics (correlation analysis, descriptive statistics and mean and overall mean analysis), panel root tests, panel co-integration tests, main data analysis (fixed effects, random effects, pooled OLS, fully modified OLS and dynamic GMM) and robustness tests using the lagged variable approach were conducted to analyse the key FDI variables. Main data analysis indicated that the lag of FDI had a significant positive impact on FDI. The empirical results revealed that human capital development, infrastructure, growth rate, trade openness, natural resources, financial development, unemployment, exchange rate, government final consumption expenditure and population are the key FDI determinants in African countries. The robustness tests using the lagged variable approach were estimated to analyse if there is a causal relationship FDI and other variables such GDP, random effects revealed that there is uni-directional causality from GDP growth to FDI. Additionally, FDI was found to have been negatively but non-significantly affected by economic growth under the pooled OLS. / Hierdie studie poog om die sleuteleterminante van buitelandse direkte investering (BDI) in Afrikalande te ontleed deur gebruikmaking van jaarlikse data vir die tydperk 2003 tot 2015. Eerstens stel dit BDI bekend en verskaf ’n agtergrond daarvoor. Tweedens bied dit sowel ’n teoretiese as empiriese literatuuroorsig van die belangrikste BDI-determinante. Op grond van die literatuuroorsig is die volgende uitgevoer om die belangrikste BDI-veranderlikes te ontleed: voorskattingsdiagnostiek (korrelasieontleding, beskrywende statistiek en ontleding van gemiddelde en algehele gemiddelde), paneelworteltoetse, paneelkoïntegrasietoetse, hoofdataontleding (vaste effekte, ewekansige effekte, saamgevoegde gewone kleinste kwadrate [GKK], volledig gewysigde GKK en dinamiese veralgemeende momentemetode [VMM]) en robuustheidstoetse deur gebruikmaking van die gesloerdeveranderlike-benadering. Hoofdataontleding het aangedui dat die naloop van BDI ’n beduidende positiewe uitwerking op BDI het. Die empiriese resultate het aan die lig gebring dat mensekapitaalontwikkeling, infrastruktuur, groeikoers, handelstoegang, natuurlike hulpbronne, finansiële ontwikkeling, werkloosheid, wisselkoers, die staat se finale verbruiksbesteding en bevolking die belangrikste BDI-determinante in Afrikalande is. Die robuustheidstoetse deur gebruikmaking van die gesloerdeveranderlike-benadering het ten doel gehad om te ontleed of ’n kousale verband tussen BDI en ander veranderlikes soos BBP bestaan. Ewekansige effekte het getoon dat daar eenrigtingkousaliteit van BBP-groei na BDI is. Daarbenewens is bevind dat BDI negatief maar niebeduidend geraak is deur ekonomiese groei ingevolge die saamgevoegde GKK. / Lolu cwaningo luzama ukuhlaziya izinto ezinquma ngotshalo-mali lwamanye amazwe oluqonde ngqo olwaziwa ngokuthi yi-foreign direct investment (FDI) emazweni ase-Afrika ngokusebenzisa idata yonyaka yesikhathi sokusukela ngo 2003 ukuya ku 2015. Okokuqala, lwethula nokuhllinzeka ngesendlalelo nge-FDI. Okwesibili, luhlinzeka ngokubuyekeza imibhalo yethiyori kanye nobufakazi ngezinto ezibalulekile ezinquma nge-FDI. Ngokulandela imibhalo ebuyekeziwe, isilinganiso sokubonwa kwezimbangela okwaziwa nge-pre-estimation diagnostics (correlation analysis, descriptive statistics kanye ne-mean ne-overall mean analysis), uhlolo lwe-panel root tests, uhlolo lwe-panel cointegration tests, kanye nohlaziyo lwe-main data analysis (fixed effects, random effects, i-pooled ordinary least squares [OLS], i-fully modified OLS kanye ne-dynamic generalised method of moments [GMM]. kanye nohlolo olujulile ngokusebenzisa inqubo ye-lagged variable approach kwaqhutshwa ukuhlaziya izinto ezibalulekile ezinquma ngama-FDI variables. Uhlaziyo lwe-data enkulu lukhombise ukusalela emuva kwe-FDI kube nomphumela omuhle kwi-FDI. Imiphumela yobufakazi bocwaningo ikhombise ukuthi ukuthuthuka kwabantu, ingqalasizinda, izinga lokukhula komnotho, ukuvuleka kwezokuhwebelana, imithombo yemvelo, intuthuko yezezimali, ukusweleka kwemisebenzi, izinga lokushintshiselana ngezimali, izindleko zokusebenzisa izinto kukahulumeni, kanye nesizwe sonkana, yizinto ezinkulu ezinquma nge-FDK kumazwe ase-Afrika. Uhlolo olujulile olusebenzisa inqubo ye-lagged variable approach lwalinganiselwa ukuhlaziya ukuthi ngabe bukhona ubuhlobo bembangela yobuhlobo obukhona phakathi kwe-FDI kanye namanye ama-variable afana nawe-GDP. Imiphumela engahlelekile ye-random effects ikhombise ukuthi kukhona uhidehide lwembangela phakathi kokukhula kwe-GDP kanye ne-FDI. Nangaphezu kwalokho, i-FDI itholakale ichaphazeleka kabi kodwa ngokungabalulekile kakhulu ngokukhula komnotho ngaphansi kwe-pooled OLS. / Business Management / M. Com. (Financial Management)

La tesi intende analizzare i nessi tra politiche di investimento in capitale umano e sviluppo, attraverso il caso specifico delle Filippine. Alla luce dei risultati del caso paese la tesi suggerisce come la teoria classica sul capitale umano sia ancora valida nel panorama odierno nelle sue affermazioni di base. Alcuni fenomeni globali tuttavia richiedano una rivisitazione della teoria classica ed introducono nuove variabili nello studio dell'efficacia ed efficienza degli investimenti in capitale umano. Nel caso specifico delle Filippine, la tesi si sofferma sull'evoluzione storica delle politiche sul capitale umano nel paese, raggiungendo l'obiettivo di analizzarle in relazione alla crescita economica, la riduzione della poverta' e poi, in modo piu' specifico, misurando i ritorni a livello individuale e pubblico sugli investimenti fatti in capitale umano dal 1974. Il ruolo del governo emerge come fattore critico nel guidare le politiche di sviluppo del paese. / The relationship between human capital policies and development is analyzed through a case study of the Philippines. The case study evidences the validity of the principal assumptions of classical human capital theory. Emerging global issues, however, point to the need for introducing new factors and variables in the study of human capital policies and development, in order to assess their efficiency. In the case of the Philippines, the evolution of human capital policies in the country is assessed since 1974. The analysis shows the relationship between human capital and economic growth, poverty reduction and public and private returns on investments in human capital, identifying the role of government as a critical factor in leading national development.