Despite advances in the application of analytics in business functions such as marketing and finance, and a significant degree of interest in the topic of Human Resource analytics, its usage is still nowhere near where it could be. This study’s primary aim was to measure the levels of usage of HR analytics among South African organisations, an exercise that has not been done before. This qualitative, exploratory study was conducted among 16 senior Human Resource practitioners from large organisations in South Africa. Being qualitative, a limitation of this study is that it is not representative and therefore the results cannot be generalised. Further opportunities therefore exist for quantitative, longitudinal research in this field to objectively ascertain the extent of usage of HR analytics. It was found that South African organisations’ usage of HR analytics is still in its infancy and that the concept and its implications are little understood. It also found that there is consensus regarding the importance for HR analytics in organisations and that the HR analytical skills challenge is the main hindrance to implementation. Importantly, the study demonstrated and that the overall outlook for HR analytics is positive. The research makes recommendations and proposes a model that should enable organisations, the HR profession and the academic world to implement HR analytics. / Dissertation (MBA)--University of Pretoria, 2013. / zkgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

Purpose: This research was designed to contribute to a greater understanding of the characteristics of female entrepreneurs in South Africa by interrogating whether certain elements of their Social and Human Capital impact on their business performance, measured in terms of turnover and business size in terms of employee numbers. Methodology: This was an exploratory study that used quantitative data collection and analysis techniques. The unit of analysis was women business owners in South Africa that fit the criteria of owning and running businesses. The web application Survey Monkey survey tool was used from which the entrepreneurs could access the online questionnaire. The impact of elements of Human Capital and Social Capital on business performance was studied by looking for associations with a number of independent variables including education, social networking, age of business, and age and experience of the entrepreneur. Outcome: Pearson Chi-square test, and generelised linear(GLM) models revealed that Human Capital, does influence the business performance, although only on specific elements of business performance. Social Capital also influences the business performance, although only on specific Copyright / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

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The subject of this thesis is a comparison of the tax consequences in the UK and Canada of capital gains and losses realised by corporations, and by shareholders on their shares. The comparison is made with reference to certain principles derived from the recent report in Canada of the Royal Commission on Taxation. One of the basic axioms underlying the Commission's reccommendations was that the form in which a business is carried on or property is held should be neutral in its tax consequences. Two principles are extracted from this axiom, upon which the discussions in this thesis are based. The first principle requires that the taxation of corporations and their shareholders be integrated, so that no more taxes are paid on capital gains or other income accruing to a corporation than would have been paid had they accrued directly to an individual. In fact, discussion of the dividend tax credit given to individual shareholders and the right given to corporations to deduct certain dividends received from their income reveals a general position in both systems of partial integration only, with a fuller degree of integration being given by virtue of special provisions to private corporations in Canada and to certain investment companies in both systems. However, both systems are distorted by certain factors. On the one hand, the flat rate of tax paid by corporations induces individual, shareholders paying higher personal rates of Income Tax to cause the corporation to accumulate, rather than to distribute, its earnings. On the other hand, the lower rate of tax paid by all taxpayers on capital gains as opposed to other income causes the same shareholders to obtain their share of such accumulations in a manner which results in a capital gain in their hands and not ordinary income. This may be done either by virtue of a sale of the members’ shares or by obtaining a distribution from the corporation in capital form. Both systems have numerous provisions to discourage corporations from accumulating income and to convert what would otherwise be capital receipts in shareholders’ hands into income receipts. The result is to severely curtail the opportunities for tax avoidance through manipulating the form in which corporate surpluses are distributed. The second principle holds that there should be no tax payable on a capital gain when it results from a disposal which has only made a change in the legal form in which an asset is held and has made no change in its underlying beneficial ownership. This principle is recognised in both systems by many provisions which grant a deferral of tax on capital gains where an individual transfers assets to a corporation in return for shares, where a corporation transfers assets to another corporation which is controlled by it or directly or indirectly by another corporation which also controls the transferor (whether the transfer accompanies a corporate amalgamation or reconstruction or not) or where a shareholder's holding in a company is converted into another holding as the result of a corporate reconstruction or amalgamation or a conversion right attached to the shares. However, some equally obvious situations are not recognized in the same way, e.g. transfer of assets by a corporation to its controlling individual shareholder, so that it must be concluded that the statutes are somewhat selective in their application of this principle. Although this thesis is primarily concerned with corporations and their shareholders, it also deals with mutual fund trusts and unit trusts and their unit holders in the same fashion. The justification for this is the similarity of the function and tax treatment of these trusts to certain investment companies found in both systems. / Law, Peter A. Allard School of / Graduate

The main objective of the dissertation is to evaluate and compare higher education financing instruments in regard to their practical advantageousness. None of the publications covering higher education financing so far have dealt with the question of practicability and market acceptance of the different higher education financing instruments currently being offered. The author intended to close this gap, providing a practical analysis of the mode of operation as well as a thorough comparison of private higher education financing instruments in respect to their applicability.

O objetivo do presente trabalho é analisar empiricamente a relação entre indicadores de qualidade da educação e o crescimento econômico no Brasil, com ênfase em medidas de qualidade da educação, representadas pelos resultados de provas em proficiência escolar ao nível dos estados brasileiros. A análise empírica, seguindo os conceitos de Hanushek e Kimko (2000) sobre a qualidade da educação, utilizou como referência metodológica dois modelos macroeconômicos tradicionais da análise do crescimento com capital humano: (i) o modelo de crescimento baseado na equação de Mincer; (ii) modelo de Solow estendido sugerido por Mankiw, Romer e Weil (1992). Utilizando a metodologia de dados em painel, os resultados sugerem que a quantidade de capital humano teve uma contribuição maior para o crescimento do produto por trabalhador do que a qualidade da força de trabalho. Alguns fatores que podem explicar a baixa contribuição da qualidade do capital humano para o crescimento são: o curto período de análise, a dificuldade em se obter medidas mais precisas de qualidade do capital humano, e na média, a qualidade do capital humano no país é comparativamente baixa (em relação a outros países), como resultado das muitas e reconhecidas deficiências do sistema educacional brasileiro. / This research aims analyze empirically the relationship between indicators of education quality and economic growth in Brazil, emphasizing the measures of education quality represented by the results on school proficiency tests at the Brazilians states level. The empirical analysis, following the concepts of Hanushek e Kimko (2000) about quality education, was based on two traditional macroeconomic growth models with human capital: (i) the growth model based on the Mincer equation, (ii) extended Solow model suggested by Mankiw, Romer and Weil (1992). Using the panel data methodology, the results suggest the quantity of human capital had a greater contribution to the output per worker growth than the labor force quality. Some factors that may explain the low contribution of human capital quality to growth is the short period of analysis, the difficulty to define quality measures of human capital, and, on average, the quality of human capital in the country which is relatively low (compared with other countries), as a result of the many and recognized deficiencies of the Brazilian educational system.

京都大学 / 0048 / 新制・課程博士 / 博士(地域研究) / 甲第22674号 / 地博第276号 / 新制||地||105(附属図書館) / 京都大学大学院アジア・アフリカ地域研究研究科東南アジア地域研究専攻 / (主査)教授 三重野 文晴, 教授 高橋 基樹, 准教授 町北 朋洋 / 学位規則第4条第1項該当 / Doctor of Area Studies / Kyoto University / DGAM

En la actualidad las marcas de zapatillas urbanas están siendo afectadas por las nuevas tendencias de consumo en donde los clientes buscan experiencias en cada producto y algún bien intangible que puedan rescatar más allá de cumplir con una primera necesidad. Las redes sociales y los movimientos mediáticos son los principales autores de este tipo de “deseo” por cada producto y si no es totalmente relevante, rápidamente queda en el olvido. En la siguiente investigación se determina cuan real es el valor que tienen las personas por las marcas famosas o recomendadas y como los representantes de marcas o “influencers”, plantean un estilo de vida deseable para un buen grupo de personas y en ellos se manifiestan marcas y productos que son esenciales para que este estilo de vida se pueda llevar a cabo. Las recomendaciones y sugerencias de productos de estos personajes son muy importantes y mueve masas para el consumo. Es por ello se requiere analizar la realidad de los productos, y que sucede si sus intermediarios dejan de auspiciarlos, que tan real es su relevancia para las personas y cuál es el trabajo que las marcas realizan además de convocar a los representantes. / Currently, urban sneaker brands are being affected by new consumer trends where customers seek experiences in each product and some intangible asset that they can rescue beyond meeting a first need. Social networks and media movements are the main authors of this type of “desire” for each product and if it is not totally relevant, it is quickly forgotten. In the following investigation it is determined how real is the value that people have for the famous or recommended brands and how the brands representatives or “influencers” propose a desirable lifestyle for a good group of people and in them brands and products that are essential for this lifestyle to take place are manifested. The recommendations and product suggestions of these characters are very important and move masses for consumption. That is why it is necessary to analyze the reality of the products, and what happens if their intermediaries stop sponsoring them, how real is their relevance to people and what is the work that brands do in addition to summoning representatives. / Trabajo de investigación

La presente investigación analiza el capital intelectual (CI) como determinante de la rentabilidad financiera de los bancos. Para lo cual, se analizó 43 empresas del sector bancario de Perú, Chile y Colombia durante 2014 hasta 2018 en un panel de datos balanceados. La metodología utilizada tiene en cuenta la relación estática y dinámica, entre el CI y el rendimiento financiero. Para evaluar la relación estática se aplica regresiones de datos de panel como pooled OLS y efectos fijos (FE). Mientras que para evaluar la relación dinámica se aplica el modelo GMM para resolver problemas de endogeneidad. Los hallazgos obtenidos demuestran que un aumento en las inversiones de CI conduce a una mayor rentabilidad financiera de la empresa. Los componentes del CI (como el capital estructural y capital humano) también indican un impacto positivo con respecto a las medidas de rentabilidad, respaldando así la teoría de dependencia de recursos (RD) y del aprendizaje organizacional (OL). Dado que hay pocas investigaciones realizadas para países en desarrollo, la originalidad está en evaluar el impacto que se tiene en la rentabilidad financiera a través del CI, para economías emergentes como la de Perú, Chile y Colombia. / The present investigation analyses the intellectual capital (CI) as a determinant of the financial profitability of the banks. For which, 43 companies in the banking sector of Peru, Chile and Colombia were analysed during 2014 until 2018 in a balanced data panel. The methodology used takes into account the static and dynamic relationship between the IC and financial performance. To evaluate the static relationship, panel data regressions such as pooled OLS and fixed effects (FE) are applied. While to evaluate the dynamic relationship the GMM model is applied to solve endogeneity problems. The findings obtained show that an increase in CI investments leads to greater financial profitability of the company. The components of the IC (such as structural capital and human capital) also indicate a positive impact with respect to profitability measures, thus supporting the theory of resource dependence (RD) and organizational learning (OL). Since there is little research done for developing countries, the originality is to evaluate the impact on financial profitability through the IC, for emerging economies such as Peru, Chile and Colombia. / Trabajo de investigación

Thesis (Ed.D.)--Boston University / This dissertation is a qualitative and quantitative research effort aiming to establish the meaning of, and the form(s) that human capital and human capital investment, traditionally business-oriented concepts, take in an institution of higher education. The literature review provides an extensive background of human capital and human capital investment theory and theorists. It presents a case study completed at a small college combining interviews, survey administration, and analysis to formulate hypotheses about the nature of human capital investment in institutions of higher learning. The interviews provided rich data through specific examples of how employees at the college defined human capital investment. Analysis of the interviews resulted in the formation of six human capital dimensions, one dimension unique to higher education institutions. A preliminary human capital investment survey was created and quantitative measures were able to discriminate one interpretable factor, similar to one dimension created from the interviews. The factor encompassed items that were related to the moral involvement (Etzioni, 1961) of the employees. This lead the researcher to believe that human capital investment in this higher education institution is different than in corporations. Further research is encouraged to validate this hypothesis and to continue to promote discussions about human capital investment in institutions of higher education.