This diploma thesis focuses on managing process of recruitment, selection and adaptation of workers in a pharmaceutical company DixonsCarphone. The main goal of this diploma thesis is based on the theoretical background and obtained information about the company, which was used for improving suggestions in selected areas. This diploma thesis describes and specifies following steps in the recruitment and subsequent area – employee adaptation.

The diploma thesis focuses on optimizing the employee's remuneration system using the concept of total remuneration in a selected company. In the theoretical part, factual research is used to describe the theory's basic concepts and theoretical starting points needed for a better understanding of the issue. The second part of the work includes an analysis of the current system of remuneration of the selected company and the internal and external influences of the environment. The last part presents proposals leading to the optimization of the remuneration system including quantification and evaluation of the costs and benefits of the changes.

This diploma thesis focuses on managing process of recruitment, selection and adaptation of workers in a pharmaceutical company Zentiva. The main goal of this diploma thesis is based on the theoretical background and obtained information about the company, which was used for improving suggestions in selected areas. This diploma thesis describes and specifies following steps in the recruitment and subsequent area – employee adaptation.

The goal of my thesis is to find out how satisfied are people in young age between 18 and 30 years old with life in Czech Republic and find reasons and factors which can lead them to undergo the labour migration. The first part focuses on goals of the thesis and methods used for its elaboration. The following theoretical part consists of basic terms and theory connected with marketing research, customers‘ satisfaction and labour migration, which create base for practical part. Practical part includes the marketing research, recived data processing, the result of the research and proposals how to improve people’s satisfaction with life in Czech Republic and how to alleviate labour migration as well.

Firstly, the study contributes to the understanding of voluntary IC disclosure practices in the South African metropolitan municipalities and therefore narrows the gap between IC theory and practice. Secondly, the findings provide valuable insights into the frequency, patterns and quality of voluntary IC disclosure in metropolitan municipalities across a three-year period. Thirdly, the results of the study may be used by various stakeholders of municipalities such as management, regulators and standard-setting bodies to improve disclosure of IC in this sector. / Financial Accounting / M. Phil. (Accounting Sciences)

Purpose: The aim of this thesis is to investigate whether there is an established investment process for small Swedish service companies, and to what extent they take financial risk into account when making investment decisions.  Theory: The theoretical frame of reference derives from previous research and theories of investment classification, investment processes and risk management in connection with investments.  Method and implementation: The study is based on a qualitative approach through semi-structured interviews with six knowledge-based service companies where the respondents hold positions within company management. A supplementary quantitative method from the companies’ annual reports has been implemented. All the companies surveyed are small Swedish service companies.  Conclusion: The result shows that there is an investment process in all the companies surveyed, though it differs between them. The investments are relevant with the companies’ business strategies. All the companies surveyed take great account of financial risk in investment decisions, mainly by caring for staff in order to retain the human capital in the company. / Syfte: Studien syftar till att undersöka om det finns en fastställd investeringsprocess för småsvenska tjänsteföretag, samt hur och till vilken grad de tar hänsyn till finansiell risk vid investeringsbeslut. Teori: Den teoretiska referensramen härrör tidigare forskning och teorier om investeringsklassificering, investeringsprocesser och riskhantering i samband med investeringar. Metod och genomförande: Studien utgår utifrån ett kvalitativt tillvägagångssätt genom semistrukturerade intervjuer med sex kunskapsbaserade tjänsteföretag där respondenterna innehar positioner inom företagsledningen. En kompletterande kvantitativ datainsamlingsmetod från företagens årsredovisningar har genomförts. Samtliga undersökta företag är små svenska tjänsteföretag med huvudsäte i Stockholm. Slutsats: Studien finner att det i samtliga undersökta företag finns en investeringsprocess, men att den skiljer sig åt mellan företagen. Investeringarna går i linje med företagens verksamhetsstrategi. Samtliga undersökta företag tar stor hänsyn till finansiell risk vid investeringsbeslut, främst genom att vårda personal för att behålla humankapitalet i företaget.

Sammanfattning Syfte: Denna studies syfte är att undersöka om det finns ett samband mellan intellektuellt kapital och finansiell prestation i företag samt om det finns ett samband mellan humankapital och finansiell prestation.  Metod: Studien antar en kvantitativ metod som undersöker svenska börsnoterade företag på Nasdaq OMX Stockholm och NGM Equity. En longitudinell design har genomförts med en tidsperiod på fem år där data är insamlat från 297 företag. Studien baseras på sekundärdata från företagens årsredovisningar som inhämtas från databasen Retriever Business. Data har analyserats genom univariat analys, korrelationsanalys samt multipel regressionsanalys i statistikprogrammet SPSS. Resultat & slutsats: Resultatet i studien visar att det finns ett positivt samband mellan intellektuellt kapital och finansiell prestation som är signifikant. Resultatet visar även att det finns ett signifikant positivt samband mellan humankapital och finansiell prestation. Vid jämförelse visar resultatet att det inte finns stora skillnader mellan dessa två samband eller mängden intellektuellt kapital och humankapital hos företagen.  Examensarbetets bidrag: Studien ger bevis att det erhålls ett positivt samband mellan intellektuellt kapital och finansiell prestation samt även mellan humankapital som egen komponent och finansiell prestation. Vidare ges även resultat att sambanden inte skiljer sig avsevärt mycket vilket tyder på att humankapital är den bidragande komponenten i helheten av intellektuellt kapital. Förslag till fortsatt forskning: Ett förslag till vidare forskning är att välja ett annat mått för variabeln finansiell prestation än det mått som representeras i denna studie. En begränsning i den här studien är att generalisera resultatet till andra företag och därav är ett ytterligare förslag till fortsatt forskning att studera mindre företag. Ett sista förslag är att ta ut alla tre komponenter i intellektuellt kapital och undersöka ytterligare hur de enskilt kan påverka prestationen inom företag. / Abstract Aim: The purpose of this study is to investigate whether there is a relationship between intellectual capital and financial performance in companies and whether there is a relationship between human capital and financial performance. Method: The study adopts a quantitative method that examines Swedish listed companies on Nasdaq OMX Stockholm and NGM Equity. A longitudinal design has been used with a time period of five years where data is collected from 297 companies. The study is based on secondary data from the companies' annual reports obtained from the Retriever Business database. Data have been analyzed through univariate analysis, correlation analysis and multiple regression analysis in the statistical program SPSS. Result & Conclusions: The results of the study show that there is a significant positive relationship between intellectual capital and financial performance. The results also show that there is a significant positive relationship between human capital and financial performance. Contribution of the thesis: The study provides evidence that a positive relationship is obtained between intellectual capital and financial performance as well as between human capital as its own component and financial performance. Furthermore, results are also given that the relationships do not differ significantly, which indicates that human capital is the contributing component in the entirety of intellectual capital. Suggestions for future research: A proposal for further research is to choose a different measure for the variable financial performance than the measure represented in this study. A limitation in this study is to generalize the results to smaller companies and hence a further proposal for further research is to study smaller companies. A final proposal is to take out all three components of intellectual capital and further investigate how they individually affect performance within companies.

El presente trabajo de investigación se desarrolló bajo un enfoque cualitativo del tipo descriptivo. Su principal objetivo fue identificar los posibles factores de insatisfacción laboral que pueden incidir en la rotación voluntaria de los colaboradores de una empresa comercializadora de vehículos, a fin de proponer estrategias de retención de talento en la organización. La empresa en estudio presenta una rotación total promedio de 24,2 % al año. La rotación voluntaria, es decir, en la que los colaboradores deciden abandonar la empresa por voluntad propia, representa en promedio el 48 % de este índice. Por tanto, es interés del área de Gestión Humana la mejora de este indicador, debido a los consecuentes costos asociados y la pérdida tanto de talento como del know how que se produce en la organización. Para identificar los posibles factores de insatisfacción de los colaboradores que abandonan la organización por voluntad propia, se analizó e interpretó los resultados de la encuesta de clima laboral, los índices de rotación de tres años consecutivos (2016, 2017 y 2018), las encuestas de salida y la entrevista propuesta al líder de Gestión Humana de la organización. Con esta información, se identificaron los principales factores de insatisfacción que impactan en la rotación voluntaria de la empresa y, considerando el marco teórico desarrollado, se ha elaborado un plan de retención de talento que contiene diversas estrategias a aplicar. De este modo, se logrará contribuir a la mejora del índice de rotación voluntaria en la organización. / This research work was developed under a qualitative approach, in a descriptive type. Its main objective was to identify possibles factors of job dissatisfaction that may influence in the voluntary turnover of employees in a vehicle trading company, to propose strategies for the retention of talent in the organization. This company under study has an average total turnover of 24.2 % per year. The voluntary turnover, that is, in which employees decide to leave the company voluntarily, represents in average 48% of this index. Therefore, it is the interest of the Human Management area the improvement of this indicator, due to the consequent associated costs and the loss of talent and know how in the organization. To Identify the possible dissatisfaction factors of employees, who leave the company voluntarily, We'd analyzed and interpreted the work environment survey, the turnover rates data of three consecutives years (2016,2017 and 2018), the employees exit surveys and an interview to the Human Management leader. With this information, the principals dissatisfaction factors that impact the voluntary turnover rate of the company were identified and, considering the theoretical framework developed, a talent retention plan has been prepared, that contain various strategies to apply. In this way, it will be posible to contribute to the improvement of the voluntary turnover rate in the organization. / Trabajo de investigación

Masters of Commerce / Organisations should focus their attention on strategies that mitigate the intention to quit of employees, this can be achieved through creating an environment that is favourably disposed to an efficient and engaged workforce and by driving transformational leadership approaches. Recognising the immense value of human capital and the devastating effects linked to the loss of valued employees, organisations should direct their focus on effective ways to deal with undesirable staff turnover issues. In the present challenging economic times, organisations and researchers are increasingly exploring factors that could contribute to retaining talent and improve leadership as well as employee engagement practices to optimise organisational outcomes through employees’ talent. The present study sought to contribute to existing research pertaining to transformational leadership, employee engagement and intention to quit, by observing the variables in a service sector environment. The main objective of the research study was to determine the nature of the relationships among the variables on a sample of employees at a selected organisation. An online questionnaire was sent to 296 possible respondents by means of an electronic link. Out of these, 206 questionnaires were used for analysis. Employees were selected to participate in the study by means of convenience sampling. Four questionnaires were used to gather data namely, a self-developed biographical questionnaire, the Multi-Factor Leadership Questionnaire developed by Avolio and Bass (1995), the Utrecht’s Work Engagement Scale developed by Schaufeli and Bakker (2003) and the Turnover Intention Scale developed by Roodt (2004). Statistical analysis of the data was performed by using the Statistical Package for Social Sciences (SPSS) version 26 and the LISREL 8.80 software program. Item and dimensional analyses were executed on the subscales to identify poor items and to ensure uni-dimensionality of the subscales. In order to test the hypotheses structural equation modelling was used. The multiple regression analytical technique was used to identify the variable that explains the most variance in intention to quit. The research results indicated that a positive relationship between transformational leadership and employee engagement exist. There were significant, negative relationships between transformational leadership and intention to quit and between employee engagement and intention to quit. Regression analysis indicated that employee engagement had a more significant impact on intention to quit than transformational leadership. The limitations of the study and future recommendations for the organisation are discussed.

La prospérité économique de plusieurs pays dépend essentiellement des revenus tirés des ressources pétrolières et dérivés. Étant donné que ce type de ressources est épuisable, le problème posé pour tous ces pays est comment mettre son économie à l'abri des fluctuations du prix du pétrole ? Et comment assurer la prospérité de l'économie locale en la basant sur des ressources durables ? Le Sultanat d'Oman s'est lancé le défi de la variation de ses sources de revenus et dans la diversification de son économie. Afin d'atteindre cet objectif, les autorités politiques du pays ont compris l'utilité du développement de leur capital humain et ont ainsi misé sur le principe d'instruction et d'éducation du peuple Omanais. Étant conscient que l'investissement en éducation est plus productif que dans tout autre secteur, notre but donc est d'étudier et d'analyser l'efficacité de la décision publique d'investir dans l'éducation ainsi que son impact sur la qualité du capital humain. À travers le modèle Omanais, nous chercherons à mesurer l'effet et la contribution de quarante années d'investissements massifs dans son système éducatif ainsi que sur le développement du capital humain du Sultanat. À travers notre recherche, Nous allons nous demander comment concilier entre l'utilité de l'éducation en tant que modèle de développement et l'efficacité de l'investissement dans le développement du système éducatif ? Et comment la décision publique d’investir dans le capital humain doit prendre en considération les aspects quantitatifs et qualitatifs du processus d’éducation. Les conséquences de tel modèle d'investissement vont être examinées à travers le cas Omanais. / The economic prosperity of many countries depends primarily on revenues of oil resources and derivatives. Since this type of resource is exhaustible, the question of protecting the economy of certain countries from the fluctuations of oil prices may raise. These countries need too, to ensure the prosperity of their local economy based on sustainable resources. The Sultanate of Oman has launched the challenges of the diversification of its economy. To achieve this, the political authorities have understood the usefulness of the development of human capital throughout the increase of the level of instruction and education of the population. Being aware that such investment in education is more productive than any other one, our goal consists to study and analyze the effectiveness of public decision to invest in education and its impact on the quality of human capital. Through the Omani model, we seek to measure the impact and contribution of forty years of massive investments in the education system and on the development of human capital of the Sultanate. Our research, aims to analyze how to balance between the utility of education as a development model and the effectiveness of investment in the education system? We will see how public decision to invest in human capital must take into account the quantitative and qualitative aspects of the educational process. The consequences of such investment model need to be examined through the Omani case.