This article analyses the roles played by the actors related to religious groups,the way that they rebuild their participation and representation in the publicspace from their involvement in the initiative of social protest about the reclaimand defense of certain civil rights. In this regard, the article addresses the relationship between religion and politics, and furthermore specifically, the way inwhich religious human capital contributes to the process of collective actionsand social mobilization. At the same time, it offers some ideas regarding theway in which religious speech and public practice is shaped by cultural mediatization. / Este artículo analiza los roles que juegan los actores vinculados a los gruposreligiosos y cómo reconstruyen su participación y representación en el espaciopúblico a partir de su involucramiento en iniciativas de protesta social por lareivindicación y defensa de determinados derechos. En este sentido, reflexionaen torno a la relación entre lo religioso y lo político, y más específicamente,el modo como el capital religioso aporta en estos procesos de acción colectivay movilización social, pero al mismo tiempo el modo como el discurso y lapráctica pública religiosa es moldeada por los procesos de mediatización dela cultura.

No description available.

A Teoria do Capital Humano estabelece que o conjunto de conhecimentos, habilidades, aptidões e outras características adquiridas que contribuem para a produção e proporcionam impacto na economia são afetadas diretamente pelo nível de escolaridade do indivíduo. Em conseqüência, uma maior escolaridade leva a um aumento no nível de renda, melhor qualidade de vida e maiores oportunidades profissionais e sociais. A partir desta base conceitual, este trabalho pesquisou a relação entre os perfis demográficos e profissiográficos dos mestres em Ciências Contábeis e os indicadores de avaliação dos programas de pósgraduação destes egressos. A população de pesquisa envolveu 2.007 mestres titulados por 14 Programas de Pós-Graduação em Ciências Contábeis reconhecidos pela Capes. Para a coleta de dados foi utilizado um questionário por meio eletrônico hospedado no website Formsite.com. Foram obtidas 671 respostas válidas, representativas de todos os programas de pós-graduação. Para análise dos dados foram utilizadas técnicas de análise multivariada, incluindo a estatística descritiva, testes de hipóteses não paramétricas, análise fatorial, regressão logística e regressão linear múltipla, com o uso do SPSS, versão 13.0. A materialização desta pesquisa resultou em um significativo volume de dados sobre os Mestres em Ciências Contábeis do Brasil que permitiram o mapeamento e conhecimento dos perfis desses egressos. Dentre as análises destacam-se que, 50,1% possuiam o mercado como a principal atividade remunerada sendo que a docência faz parte de 55,6% dos mestres em Ciências Contábeis. Atualmente, 41,1% desenvolvem atividades como empregados do setor público e 36,5% como empregados do setor privado, 10,1% são autônomos e 8,8% são proprietários de empresas. As regiões Sul e Sudeste concentram 78,8% dos mestres, sendo 34,9% deles no Estado de São Paulo. A análise das faixas salariais antes e após o mestrado mostra uma migração de uma faixa salarial mais baixa para uma faixa salarial mais alta tanto para os que exercem atividades no mercado ou na academia. O mesmo ocorre entre homens e mulheres. A maior remuneração bruta mensal é verificada entre os mestres do sexo masculino que atuam no mercado e a menor remuneração bruta mensal é verificada entre os mestres do sexo feminino que atuam na academia. Com relação a avaliação dos programas não foram encontrados elementos que permitissem o aceite da hipótese inicial de que os mestres em Ciências Contábeis titulados por programas com melhor conceito avaliam mais positivamente o programa que lhe conferiu o título do que aqueles que se titularam em programas que apresentaram menores conceitos Capes. A análise fatorial reduziu a avaliação em quatro dimensões e a regressão linear múltipla, com os escores fatoriais, validou as seguintes variáveis que mais impactam na avaliação: Produção Científica, Conteúdo Programático e Docentes, Infraestrutura do programa e Avaliação discente. Na percepção dos egressos, todos os fatores identificados com a Teoria do Capital Humano foram significativamente alterados pelo fato de obterem o título de mestre, corroborando a tese estabelecida neste trabalho. O fator mais bem avaliado foi o espírito acadêmico e o fator com menor avaliação foi a remuneração. A percepção sobre a influência nos seus desenvolvimentos provocada pelo título de mestre difere entre os egressos de um programa para outro. Entre os fatores que podem explicar essa discriminação incluem os diferentes estágios de evolução e o processo de amadurecimento dos Programas de Pós-Graduação em Ciências Contábeis no Brasil. O conhecimento dos perfis poderá contribuir com os diferentes setores sociais na elaboração de políticas, planos e metas que visem o aprimoramento e desenvolvimento da profissão, permitindo a contribuição para o aumento do Capital Humano individual e sua contribuição para o desenvolvimento da sociedade. / The Human Capital theory states that the combination of knowledge, abilities, aptitudes and other acquired characteristics contribute to production, have an impact on the economy and are directly affected by the educational level of the individual. Consequently, a higher level of education leads to an increase in the level of income, a better quality of life, and greater professional and social opportunities. Using this theory as a conceptual basis, this study examines the relationship between the demographic and professional profiles of graduated Masters students of Accounting Sciences and evaluation indices of their post-graduate programs. The study was carried out with a population of 2,007 Masters from 14 postgraduate programs in Accounting Sciences recognized by Capes. An electronic questionnaire hosted on the website Formsite.com was used to collect data. A total of 671 valid responses were obtained, representing all of the post-graduate programs. Multivariate analysis techniques were used to analyze the data, including descriptive statistics, non-parametric hypothesis tests, factor analysis, logistic regression and multiple linear regression, using SPSS, version 13.0. The study produced a significant volume of data about Masters of Accounting Sciences in Brazil, which enabled the charting and understanding of the profile of these graduates. From the analyses, it was found that 50.1% of the Masters held the market as their main paid activity, with 55.6% of them working in the area of teaching accountancy. Currently, 41.1% are working as public sector employees, 36.5% are working in the private sector, 10.1% are self-employed and 8.8% are company owners. The south and southeast regions of the country account for 78.8% of the Masters, with 34.9% of them being in the state of São Paulo. An analysis of their salary ranges before and after the Masters course shows a migration from a lower to a higher salary range for both those that work in business and in academia. This occurs for both males and females. The highest gross monthly income was found among the male Masters working in business, and the lowest gross monthly income was found among the female Masters working in academia. With regard to evaluation of the programs, no data was found that permitted the acceptance of the initial hypothesis that Masters in Accounting Sciences from programs with better Capes reputations evaluated their courses more positively than those that graduated from programs with lesser reputations. Factor analysis reduced the evaluations down to four dimensions and multiple linear regression, with factorial scores, validated the following variables, which had the greatest impact on evaluation: Scientific Production, Program Contents and Professors, Program Infrastructure, and Student Evaluation. According to the perceptions of the Masters, all the factors identified with the Human Capital Theory were significantly altered by the act of obtaining the title of Master, corroborating the thesis established in this study. The most valued factor was academic spirit, and the least valued was remuneration. Perceptions about the influence of gaining the title of Master on their development differed among the graduates from one program to another. Among the factors that could explain these differences are the different stages of evolution of the individuals and the degrees of maturation of the different Post-Graduate Programs in Accounting Sciences in Brazil. Knowledge of the profiles could contribute to different social sectors through the proposal of policies, plans and goals which aim at the improvement and development of the profession, enabling an enhancement of individual Human Capital and its contribution to the development of society.

M.A. (Psychology) / The evaluation of the 6M Simulation Training Programme is conducted against the background of the manpower needs of the Republic of South Africa, the increase in training programmes as a result of this need and the importance of evaluation of training to ensure the optimal utilization of human and economic resources. The environment in which the worker finds himself in the Western industrial situation has an influence on his job efficiency. As maintenance of economic growth in South Africa will in large measure be dependent on the optimal utilization of the Black workers corps· understanding of the particular problems which the Black worker has to contend with is an important factor in the training situation. The 6M Simulation Training Programme was developed to counteract an identified lack of knowledge with regard to basic business principles relevant to modern industry, and the relevance of these concepts to the job situation, on the part of uninitiated Black workers. Factual information with regard to sources of capital of the specific organisation, use of this capital, reasons for starting the organisation, competition in business, restrictions on the organisation resulting from market factors, sources of income, distribution of income, causes and implications of loss and profit, distribution of profit, influence of the worker on the success or failure of an organisation, the role of management and the reasons for relevant rules and regulations are conveyed to the course attendant during the 6M Simulation Programme in a unique manner. Comparison of pre and post-test results show a significant increase in knowledge of concepts discussed during the course. Variables which influenced the increase in knowledge were the instructor, age, educational qualifications, home language and job category. A positive change in job behaviour and attitudes related to the job situation was observed by the majority of representatives of line management interviewed. A factor analysis indicated positive change in respect of four overall factors, i.e. attitude towards management, efficient use of machines, human sources of inefficiency and identification with the organisation. Evaluation of the influence of the course on organisational efficiency wat not possible because of practical problems. An analysis of comments of respondents indicated that course attendants experienced the course as relevant and applicable to the work situation. Experience during this study indicates that there is SUsplclon on the part of the Black worker with regard to the motives of management with reference to training. The positive effects which training may have on the job performance of course attendants ;s adversely affected by the lack of reinforcement in the job situation. Lack of knowledge and understanding with regard to attitudes, needs, aspirations and problems of co~workers adversely affect the relationships between cultural groups. The development of a relationship based on trust between the different cultural groups seems to be a prerequisite for the successful utilization of the South African manpower potential.

With oil reserves dwindling, efforts to create a diversified, post-oil economy in Oman have focused on building the human capital of citizens and promoting a new entrepreneurial ‘work culture’ among Omani employees and entrepreneurs. In a context in which state-provided jobs represent both an exchange of labor for a salary and a means of securing a citizen’s rightful share of the nation’s oil revenues, issues of productivity and workforce development are most often framed in terms of the ‘mindset’ of individual citizens. Drawing on 16 months of ethnographic fieldwork with experts and professionals in Oman’s thriving citizen labor industry—the industry of human resource specialists, consultants, career coaches, entrepreneurship trainers, and the organizations which support and sponsor them—this dissertation explores how utopian investments in Omani human capital have shaped the distributive governance of the Omani state, the production of persons, and the making of ‘an economy.’ In an environment in which economic ‘growth’ is driven by state-guided subsidy rather than market mechanisms, this dissertation describes how economic and managerial expertise is employed to create 'an economy’ in ways that are largely unaccompanied by the production of markets. By doing so, this dissertation highlights how seemingly neoliberal interventions aimed at ‘rolling back’ the state and cultivating entrepreneurial ‘mindsets’ have counterintuitively produced subjects who understand their personal and social ‘development’ as pieces of a larger system of distributive rights and obligations that is as much social and political as it is economic. Ultimately, by demonstrating how subsidy-driven investments in Oman’s citizen workforce reproduce distributive arrangements, this dissertation complicates the assumption that ‘development’ is an antidote to Oman’s natural resource dependence.

Bakgrund och problemformulering: Trots att humankapital ofta ses som en tillgång, får den inte tas upp i balansräkningen. Istället får företag frivilligt presentera information rörande personal i övriga delar i sina årsredovisningar. Vad för typ av information, och hur den ska redovisas, bestämmer företagen själva. Forskning senaste år har dock visat att företagen har slutat presentera information om humankapitalet, samt att det endast var en trend som nu bytts ut mot andra trender. Dessutom visar forskningen att rapporteringen varit ologiskt, och att företagens rapportering skiljer sig från år till år. Syfte: Syftet med studien är att bidra med en ökad förståelse om redovisningen av humankapitalet skiljer sig åt mellan företag ur olika sektorer. Vi vill med detta ge en bild av om och i så fall hur olika typer av företag redovisar humankapitalet. Detta för att skapa en bättre förståelse om humankapitalet är ett viktigt inslag i företagens redovisning, men även om det prioriteras olika beroende på vilken sektor de tillhör. Metod: En totalundersökning av företagen inom small cap från de tre sektorerna industri, teknologi och hälsovård på Nasdaq OMX Stockholm. Mätinstrumentet disclosure index användes vid analys och insamling av data från företagens årsredovisningar. Indexen delades in i 6 olika kategorier, och byggdes på ett tidigare index gjort av Bukh m.fl. (2005), samt en egen förstudie. Referensram: Här ges en djupare inblick inom begreppet humankapital och intellektuella kapitalet. Vidare ges en historisk återblick från 1960 talet till idag angående forskning och redovisningen av humankapitalet. Olika motiv och faktorer tas upp till varför företagen väljer att presentera humankapitalet. Empiri och slutsats: Undersökningens utfall visade på att det inte förkom direkta skillnader mellan sektorerna. Det var mer likheter än skillnader mellan sektorerna med hur de redovisar information om humankapitalet. Inga skillnader hittades angående mängden redovisat humankapital och endast små skillnader hittades angående innehållet. Detta resultat var oväntat, då det inte var tydliga skillnader mellan sektorerna. Vidare förekom det stora variationer avseende mängden mellan företagen inom respektive sektor. Den sektor som hade största genomsnittsmängden var teknologisektorn. Hälsovårdssektorn kom efter, och industrisektorn redovisade minst. Avseende vilken typ av information de presenterade så redovisade teknologisektorn främst information angående olika fördelningar på anställda. Industri- och hälsovårdssektorn presenterade däremot främst information angående personalens utveckling och motivation. / Background and research issue: Although human capital is often regarded as an asset, it cannot be included in the balance sheet. Instead, companies may voluntarily present information about their personal in other parts of their annual reports. What type of information, and how it should be reported, is up to the companies to determine themselves. However, research in recent years has shown that companies have ceased to present information about human capital, and that it was only a trend that has now been replaced with other trends. In addition, research shows that reporting has been illogical, and the reporting by the companies differs year to year. Purpose: The purpose of this study is to contribute to an increased understanding if the reporting of human capital differs between companies from different sectors. We want to give a picture if and how different types of companies report human capital. This is for a better understanding if human capital appears to be an important element in the companies accounting, also whether it is prioritized differently depending on which sector they belong to. Method: A total survey of small cap companies from the three sectors industry, technology and healthcare at Nasdaq OMX Stockholm. The measuring instrument disclosure index was used in analyzing and collecting data from the companies’ annual reports. The index was divided into 6 different categories, and was based on a previous index made by Bukh et al (2005), as well as a separate preliminary study. Empiricism: Here gives a deeper insight into the concept of human capital and intellectual capital. In addition, a historical recital from the 1960s to today is presented regarding research and the accounting of human capital. Furthermore, different motives are presented to show why companies choose to present human capital. Conclusion: The outcome of the study showed that there were no direct differences between the sectors. There were more similarities than differences between the sectors regarding how they report human capital. No differences were found regarding the amount of disclosure, and only a few differences was found regarding the type of information disclosed. This result was unexpected, as there were no clear differences in the reporting between each sector. Furthermore, there were large variations in the amount of disclosure between the companies in each sector. The sector with the largest average amount disclosure was the Technology sector. The Healthcare sector came after, and the Industry sector reported least. Regarding what type of information they presented, the Technology sector mainly reported information about different employee distributions. The Industry and Healthcare sector mainly presented information about staff development and motivation.

Abstract The purpose of this dissertation is to investigate the valuation of intangible assets in different financial environments. Value relevance of intangible investments has been largely recognized by indicating their close relatedness on future operating performance and valuation of firms. The financial environment of the country (market- or bank-based) is also found to be an important determinant of the economic performance of the firm. This thesis combines these two important issues by examining how a country's financial system affect the firm's investments and valuation of intangible assets. The study consists of four essays and an introductory section. Essay I investigates the firm's investments in human capital in different legal- and financial environments. The results of this study indicate that human capital asset constitutes an essential part of the market value of firms in all our sample countries. The results also suggest that firms make investments in human capital to increase their innovation capabilities and to improve their future benefits. Essay II investigates the firm's investments in R&D capital in different financial systems. The common result concerning both financial system is that the estimated R&D capital constitutes a great part of the firm's unrecorded goodwill. The main finding of the study is that the effects of the firm's past profitability and growth on its estimated R&D capital are stronger in bank-based than market-based financial systems. This result emphasizes the role of bank-based financing over market-based financing in the efficiency of resource allocation to R&D investments. Essay III investigates the stock market's response to the firm's R&D investments in different financial systems by taking account of lead-lag structure between the firm's R&D investments and its market value. The main result of the study is that the stock markets' response to current R&D investments varies between different financial systems with regards to the point in time against which the stock market response is examined. This study suggests that information disclosure policies, level of stock-market expectations and attitude towards risk are the most important potential factors that explain the valuation differences of R&D between market- and bank-based financial systems. Essay IV investigates the effect's of a country's financial system on current R&D investments and the future profitability of the firm. The main results of this study can be summarized as follows: the firm's current R&D investments are more strongly associated with the level of future firm profitability in bank-based than market-based financial system whereas current R&D investments are more strongly associated with the uncertainty of future firm profitability in market-based than bank-based financial system. The findings of this study suggest that differences in the valuation of R&D between market-based and bank-based financial systems mainly depends on the information asymmetry between the firm and its investors.

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. / ccgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

M.Phil. (Personal and Professional Leadership) / Globalisation has dramatically impacted the way business is conducted. As business becomes more global, there is a growing need for employees, especially managers, with the right skillset to be successful in this international environment. Given the scarcity of internationally skilled employees, companies will have to look at new sources of potential talent. “Adult third culture kids” (ATCKs) are such a source of talent, as they have already acquired some of the skills necessary to be successful internationally, because of the way they had grown up. It appears, however, that ATCKs are an untapped talent source. The purpose of this study was to explore the perceptions of managers within multi-national corporations (MNCs) regarding the potential of ATCKs as a source of talent. The study aimed to establish if awareness existed within MNCs of the ATCK phenomenon, and to explore some of the reasons for the apparent under-utilisation of this source of talent. A qualitative approach with a case study design was chosen to answer the research question, as this was deemed the best method to obtain an in-depth understanding of the perceptions within MNCs of the potential of ATCKs. Five research participants from five different MNCs were identified, based on their expertise in human resource management (HRM). Data were collected by means of individual, semi-structured interviews and supporting field notes. Thematic analysis was employed to analyse this data. Three dominant themes pertaining to the research question were identified. The findings of the research revealed that there is limited awareness of ATCKs within the MNCs selected for this study. Research participants acknowledged the characteristic skillset of ATCKs to be a valuable asset to their organisations. Possible reasons for the under-utilisation of this source of talent are the limited awareness of the ATCK phenomenon and the lack of knowledge of the actual contribution of ATCKs in the workplace.

Human capital is an important economic concept. The significance of human resource development, in the form of both education and health, has long been realised and was stressed even in the writings of the early economists. Introduction, p.1