Thesis (MBA.) -- University of Limpopo, 2019 / This research examines the effect of human capital investment on the firm’s performance in South African companies. This research is important given that the human asset has been proven to be one of the most important assets in the organisation and therefore this research set out to examine whether human assets actually contribute to the performance of the firm in the Johannesburg Stock Exchange Social Responsible index (SRI). Therefore the objective of this research was to examine the relationship between human capital investment and firm performance in terms of sales turnover, share price and net profit. Secondary data on human capital investment and companies’ performance (sales turnover, net profit and share price) were collected from integrated report archives of the 28 best performing companies in the JSE SRI Index for the six years from 2010 to 2015. The theoretical foundation was on the human capital theory and related previous literature. The research adopted a quantitative paradigm and applied the regression statistics, which were analysed with the aid of the excel software. Findings from the regression analysis indicate p value of 0.04 for HCI and sales turnover, p value of 0.69 for HCI and the share price and p value of 0.16 for HCI and net profit. This therefore, means that, within the sample of companies, there is a significant relationship between human capital investment and sales turnover of firms and no significant relationship between human capital investment and share price, and net profit of companies. This finding indicates that the result may change from negative to positive with a longer period of data. Over the long term companies that invest in HC would experience profitability (within a range of 10 to 13 years) (Blundell et al, 1999).This means that future research should use a longer period of data and include more companies outside of the JSE SRI Index companies. The research recommends that there is a need for companies to invest in human capital to improve companies’ performance and to win customers’ confidence.

Background and research issue: The financial result in a non-profit organization is of secondary importance when the organization is missing a purpose to make profit. Instead, the organization’s work to accomplish its mission is of greater importance for the stakeholders. The annual report is a significant document for the organization in strengthening the accountability to its stakeholders. Previous research in the non-profit field argues that the non-profit sector meets difficulties in being accountable to a range of stakeholders and in measuring the organizations performance in terms of output and outcome. Furthermore, previous literature in the non-profit field have focused on understanding the performance measurement practices of non-profits. Less explored is how non-profits use performance measures and if the measures give any essential value. Purpose: The purpose of the essay is to generate detailed knowledge about and compare how Swedish non-profit organizations report their performance in the annual report to strengthen the accountability to their stakeholders. Method: The study is based on a qualitative method. Through a multiple comparative case study, primary data were used based on semi-structured interviews with six non-profit organizations and secondary data based on the organizations’ annual reports. Empiricism: The empirical evidence shows that four performance perspectives were reported by the majority of the associations, which was as follows: input, output, capacity and inter-organizational networks. Result: The results of the study show that the majority of the organizations report the more traditional measures input and output in their annual report. There is therefore a clear connection between the performance measures that the organizations report and the accountability that the study has identified, a functional accountability. The results of the study also show that there is still a challenge in reporting performance regarding outcome and public value. Accordingly, the results highlight difficulties for non- profit associations to design tools to measure these two perspectives that are connected to a social accountability towards stakeholders. / Bakgrund och problemformulering: Ideella föreningar kanliksom vinstdrivande företag vara bokföringsskyldiga och omfattas av olika regelverk för hur den löpande bokföringen ska avslutas. Då dessa föreningar saknar ett vinstsyfte blir det finansiella resultatet mindre intressant. Ett resultat kopplat till hur föreningen verkar för sitt ändamål blir istället av vikt för organisationens intressenter. Genom att organisationer mäter och rapporterar om sin prestation legitimerar de sin verksamhet och stärker redovisningsansvaret gentemot sina intressenter. Tidigare forskare menar att den ideella sektorn möter svårigheter i att stärka redovisningsansvaret gentemot flera intressenter och i att mäta faktisk prestation i form av resultat och effekter. Prestationsmätning har dominerats av normativa argument för vad organisationer bör inkludera i sin mätning av prestation, vad för mått de ideella organisationerna faktiskt använder och huruvida måtten tillför någon nytta är mindre studerat. Syfte: Uppsatsens syfte är att generera detaljerad kunskap om och jämföra hur ideellaföreningar redovisar sin prestation i årsredovisningen för att stärka redovisningsansvaret till sina intressenter. Metod: Studienär baserad påen kvalitativ metod. Genom enkomparativflerfallsstudieanvändes dels primärdata i form av semistrukturerade intervjuer med sex ideella föreningar, och sekundärdata i form av föreningarnas årsredovisningar. Empiri: Studiens empiri visar på att fyra prestationsperspektiv redovisades av majoriteten av föreningarna, vilket var följande: insatser, verksamheten som skapats av insatserna organisationen fått, kapacitet samt nätverk. Resultat: Studiens resultat påvisar att majoriteten av organisationerna redovisar de mer traditionella måtten insatser och verksamheten som skapats av insatserna i sin årsredovisning.Det förekommer därför en tydlig koppling mellan prestationsmåtten som organisationerna redovisar och det redovisningsansvar som studien identifierat, funktionellt redovisningsansvar. Studiens resultat påvisar även att det kvarstår en utmaning i att redovisa prestation gällande resultatet av aktiviteterna samt åstadkommande av samhällsnytta. Därmed belyser resultatet svårigheter för ideella föreningar att utforma verktyg för att mäta dessa två perspektiv somär kopplade till ett socialt ansvar gentemot intressenterna.

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The thesis describes and analyzes the strategies by which organizations in the non-profit and profit sector fight against ethnic discrimination on the example of employment. The first part deals with general discrimination in the labor market in the context of civil society. The topic is discussed in more depth up to the individual concepts of discrimination, discrimination in the labor market, ethnicity, and ethnic discrimination. The second part compares how non-profit organizations and the advertising market organizations as representatives of the profit sector fight against ethnic discrimination in the process of gaining employment. The thesis aims to reveal and further compare the strategies of the concrete non-profit and profit organizations against discrimination by using the theory of the relationship between the civil sector and the market, the theory of heterogeneity.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены теоретические аспекты управления прибылью и рентабельностью на предприятии, исследованы методы управления прибыльностью и рентабельностью на предприятии. Во второй главе проведен анализ прибыльности и рентабельности на предприятии (на примере АО «Новотроицкий завод хромовых соединений»). В третьей главе были определены проблемы политики управления прибыльностью и рентабельностью на предприятии и предложены пути повышения прибыли и рентабельности АО «Новотроицкий завод хромовых соединений». В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and appendices. In the first chapter, the theoretical aspects of profit and profitability management at the enterprise are considered, methods of profitability and profitability management at the enterprise are investigated. In the second chapter, the analysis of profitability and profitability at the enterprise is carried out (on the example of JSC Novotroitsky Chrome Compounds Plant). In the third chapter, the problems of the profitability and profitability management policy at the enterprise were identified and ways to increase the profit and profitability of JSC Novotroitsky Chrome Compounds Plant were proposed. In conclusion, the main conclusions are formed.

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<p>The purpose of this qualitative study was to learn more about the experiences of social work practitioners who are employed in the for-profit sector. Data were collected through individual interviews with four registered social workers. Findings showed that social worker’s experiences of practice within for-profit or private practice settings falls into six main categories. ‘Social work identity’, which includes a comparison of social work and other professions, professional values and ethics, and professional practice issues. ‘Valued characteristics’, which includes past and current work experience, goals for practice, service provision, and job flexibility. The category of ‘fee for service’ examines charging fees in exchange for social work services, salary and compensation, funding, and advertising. ‘Challenges’ of social work practice in the for-profit sector includes experiencing financial pressure, client no-shows, and navigating the “balancing act” of providing services while earning an income. ‘Supervision’, which addresses issues of debriefing. The final category, ‘social work education’, explores the current post-secondary social work program and includes recommendations from participants on improving the curriculum and preparing graduates for working within the field. A central issue for social workers within the for-profit sector is the misconceptions that exist regarding their work. The conclusion is that unlike private practice, social work practice within non-profit and for-profit agencies has a number of similarities. The social work profession offers a multitude of career options for practitioners; different social workers fill different roles, according to their proficiencies, experience, and expertise.</p> / Master of Social Work (MSW)

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This thesis investigates the economic theories on the role on non-profit organizations, their creation, and factors for the size of the non-profit sector. An analytical approach was taken to determine what factors seem to affect the size of the non-profit sector. Firstly a literature review was conducted of the existing, and predominant economic theories relating to the role of the non-profit sector, and several hypotheses where suggested from the analysis of past research. Then an empirical model was created to test the validity of the hypotheses on a cross-national sample, in an effort to deduce what factors affect the size of the non-profit sector.