This study examines whether there is a wage gap between male and female ordinary judges in the Swedish legal system in the year 2021 and what some of the possible reasons may be for the existing wage gap. The study is based on data obtained from the Swedish National Courts Administration, which includes the 1 000 ordinary judges who are active in the year 2021. The data material is then analyzed using descriptive statistics as well as a bivariate regression analysis to understand if there is an existing wage gap between male and female ordinary judges. To answer the second question, the data material is analyzed using a multiple regression analysis to give us an understanding of what may be the causes of the existing wage gap. The results show that male regular judges earn an average of 1 715 SEK more a month than their female colleagues. In addition, the results of the multiple regression analysis also show that when we use the independent variables that the data material contains, there is in 93 percentage of the cases a statistically significant guaranteed wage gap of 258 SEK per month between male and female ordinary judges in the Swedish legal system.

Personalentwicklung ist mit erheblichem Aufwand für Humankapitalinvestitionen für Unternehmen verbunden, wobei die Aneignung des Investitionsobjektes selbst und auch der Erträge aus der Investition unsicher sind. Zunächst werden aus realgeschichtlichen Befunden betriebswirtschaftliche Begründungen für die Personalentwicklung abgeleitet, und ökonomisch interpretiert. Im Hauptteil wird die Personalentwicklung innerhalb des Rahmens eines dreigeteilten Arbeitsmarktes ökonomisch analysiert. Schlussendlich werden einige Prognosen zur künftigen Rolle der Personalentwicklung auf Basis der aktuellen Entwicklungen am Arbeitsmarkt erstellt.:INHALTSVERZEICHNIS 1. EINFÜHRUNG 8 1.1. PROBLEMSTELLUNG UND ZIEL DER ARBEIT 9 1.2. AUFBAU DER UNTERSUCHUNG 12 2. STATUS DER THEORETISCHEN BETRACHTUNGEN DER PERSONALENTWICKLUNG 14 2.1. BEGRIFFSKLÄRUNG UND PRÄZISIERUNG DES UNTERSUCHUNGSOBJEKTS 14 2.2. GRUNDLAGEN DER ÖKONOMISCHEN BZW. PERSONALÖKONOMISCHEN ANALYSE 18 2.3. THEORIEBILDUNG VON PERSONALWIRTSCHAFT UND PERSONALENTWICKLUNG 23 2.4. INTERDISZIPLINARITÄT DER WISSENSCHAFTLICHEN BETRACHTUNG DER PERSONALENTWICKLUNG 26 2.5. WÜRDIGUNG UND FOLGERUNGEN FÜR DEN WEITEREN VERLAUF DER ARBEIT 31 3. REALBETRACHTUNG DER PERSONALENTWICKLUNG FÜR DEUTSCHLAND 35 3.1. REALGESCHICHTE DER PERSONALENTWICKLUNG IN DEUTSCHLAND 36 3.1.1. Die Phase vor der Industriellen Revolution: Handwerk und Manufakturen 37 3.1.2. Die Phase der industriellen Revolution bis zur Wirtschaftskrise 1873 41 3.1.3. Die Zeit von 1873 bis zum Ende des Zweiten Weltkriegs 47 3.1.4. Die Entwicklung nach dem Zweiten Weltkrieg und das Aufkommen des Begriffs ´Personalentwicklung´ 56 3.1.5. Die Entwicklung im Dienstleistungssektor (Beispiel Deutsche Bank) 60 3.1.6. Zusammenfassung und betriebswirtschaftliche Begründung der Personalentwicklung aus realgeschichtlicher Perspektive 61 3.2. DER SEGMENTIERTE ARBEITSMARKT ALS RAHMEN DER ÖKONOMISCHEN ANALYSE DER PERSONALENTWICKLUNG 66 3.2.1. Ausgewählte deskriptive Ansätze der Arbeitsmarktsegmentierung 67 3.2.1.1. Der institutionalistische Ansatz von Piore (1972) und Doeringer/Piore (1985) 68 3.2.1.2. Segmentierung als rationale Entscheidung des Arbeitgebers 70 3.2.1.3. Betriebszentrierte Arbeitsmarktsegmentation im theoretisch historischen Ansatz von LUTZ 72 3.2.1.4. Der dreigeteilte Arbeitsmarkt im betriebszentrierten Ansatz von SENGENBERGER 74 3.2.2. Kosten bzw. Nachteile des internen Arbeitsmarktes 77 3.2.3. Kritische Würdigung der Ansätze 79 3.2.4. Implikationen für die Begründung und Gestaltung der Personalentwicklung 82 4. ÖKONOMISCH-THEORETISCHE ANALYSE DER PERSONALENTWICKLUNG 87 4.1. BESCHREIBUNG DER VERWENDETEN THEORIEN 88 4.1.1. Grundlagen der Humankapitaltheorie 88 4.1.1.1 Grundlegende Aussagen der Humankapitaltheorie 89 4.1.1.2 Kritik und relevante Ansätze zur Weiterentwicklung der Humankapitaltheorie 97 4.1.1.3 Transferkosten des Humankapitals und Arbeitsmarktsituation als alternative Analysekriterien 104 4.1.2. Die Transaktionskostentheorie als Instrument zur Analyse von Make-Or-Buy-Entscheidungen 108 4.1.2.1 Transaktionseigenschaften und Verhaltensannahmen 113 4.1.2.2 Vertragsschemata und Formen der Arbeitsorganisation 119 4.1.3. Implizite Kontrakte als Voraussetzung und Konsequenz der Personalentwicklung 126 4.1.3.1 Notwendigkeit und Wirkungsweise von impliziten Verträgen 128 4.1.3.2 Mechanismen zur Durchsetzung impliziter Vereinbarungen 133 4.2. ÖKONOMISCH-THEORETISCHE BETRACHTUNG DER PERSONALENTWICKLUNG 138 4.2.1. Humankapital als Objekt der Personalentwicklung 138 4.2.1.1 Die Vermittlung von allgemeinem und transferierbarem Humankapital im Rahmen der Personalentwicklung 139 4.2.1.2 Berufsfachliches Humankapital als ergänzende Humankapitalkategorie für den Deutschen Arbeitsmarkt 145 4.2.1.3 Die Rolle der Personalentwicklung für die Bildung und Bindung von spezifischem Humankapital 156 4.2.2. Betrachtung der Make-or-Buy-Entscheidung bezüglich des Humankapitals aus Sicht der Transaktionskostentheorie 159 4.2.3. Schaffung von Anreizen durch Implizite Verträge 168 4.3. PERSONALENTWICKLUNG IM SEGMENTIERTEN ARBEITSMARKT AUS ÖKONOMISCH-THEORETISCHER PERSPEKTIVE 169 4.3.1. Grundlegende Aussagen und Fragestellungen 169 4.3.2. Rudimentäre Personalentwicklung im allgemeinen Segment 172 4.3.3. Qualifizierungsmaßnahmen und Karrierepfade im berufsfachlichen Segment 178 4.3.4. Ausgeprägte Personalentwicklung im betriebsspezifischen Segment 190 4.4. ZUR ÖKONOMISCHEN RATIONALITÄT DER PERSONALENTWICKLUNG 208 4.4.1. Beschaffungs- und Allokationsfunktion der Personalentwicklung 208 4.4.1.1 Informationsasymmetrien am externen Arbeitsmarkt als Begründung für Personalentwicklung 209 4.4.1.2 Humankapitalknappheiten am externen Arbeitsmarkt als Begründung für die Notwendigkeit der Personalentwicklung 211 4.4.1.3 Personalentwicklung als Mittel zur Erreichung eines optimalen Matches und einer optimalen Allokation des Humankapitals 213 4.4.2. Personalentwicklung als Anreizinstrument 215 4.4.2.1 Leistungsanreize durch Personalentwicklung 216 4.4.2.2 Anreize zum Erwerb von spezifischem Humankapital 219 4.4.2.3 Mitarbeiterbindung durch Personalentwicklung 221 4.4.3. Personalentwicklung als Ergänzung für finanzielle Anreize oder rechtliche Regelungen 225 4.5. ZUSAMMENFASSUNG DER ÖKONOMISCH-THEORETISCHEN ANALYSE DER PERSONALENTWICKLUNG 226 5. AKTUELLE ENTWICKLUNGEN AM ARBEITSMARKT UND DEREN IMPLIKATIONEN FÜR DIE PERSONALENTWICKLUNG 240 5.1. SCHILDERUNG DER VERÄNDERUNGEN AM ARBEITSMARKT 240 5.1.1. Die Beeinflussung des Arbeitskräfteangebots durch die demografische Entwicklung 241 5.1.2. Technologische und organisatorische Veränderungen und deren Auswirkung auf die nachgefragte Qualifikationsstruktur 242 5.1.3. Auswirkungen der Globalisierung auf Angebot und Nachfrage am Arbeitsmarkt 246 5.1.4. Abkehr vom Normalarbeitsverhältnis durch den Einsatz von marktnahen Beschäftigungsformen 248 5.2. AUSWIRKUNGEN DER VERÄNDERUNGEN AUF DEN SEGMENTIERTEN ARBEITSMARKT UND DEREN THEORETISCHE INTERPRETATION 251 5.2.1. Auswirkungen der Veränderungen auf den segmentierten Arbeitsmarkt 251 5.2.2. Veränderungen des humankapitaltheoretischen Kalküls aufgrund künftiger Entwicklungen 259 5.2.3. Änderungen in der Make-or-Buy-Kalkulation 267 5.2.4. Neue Bedeutung impliziter Verträge 273 5.3. RESULTIERENDE VERÄNDERUNGEN FÜR DIE PERSONALENTWICKLUNG 277 5.3.1. Beeinflussung der Personalentwicklung durch marktnahe Beschäftigungsverhältnisse 277 5.3.2. Veränderungen im Ziel- und Aufgabensystem der Personalentwicklung 278 5.3.3. Veränderungen bei Teilsystemen und Maßnahmen der Personalentwicklung 281 5.3.3.1 Veränderungen bei den Qualifizierungsmaßnahmen 281 5.3.3.2 Veränderungen bei der Karriere- und Laufbahnplanung 285 6. ZUSAMMENFASSUNG UND SCHLUSSFOLGERUNGEN 291 6.1. ZUSAMMENFASSUNG DER REALEN UND THEORETISCHEN ERGEBNISSE 291 6.2. VERHALTENSÖKONOMIK ALS INTEGRIERENDER THEORIERAHMEN ZUR BETRACHTUNG DER PERSONALENTWICKLUNG 294 LITERATURVERZEICHNIS 299

Nigerian policy is inconsistent with regard to the promotion of entrepreneurship among young adults in Anambra State that would serve as a guide to becoming self-employed. Most young adults in Anambra State lack information on entrepreneurial characteristics to become self-employed. The issues confronting Anambra State as a result of youth unemployment include increase in crime rate, drug abuse, kidnapping, and suicide rate. Guided by the human capital theory, the purpose of this case study was to explore the entrepreneurship strategies that young adults in Anambra State needed to become self-employed after graduating from universities. Twenty youth entrepreneurs participated in the individual interviews, 5 participated in a focus group, and 5 policymakers participated in another individual interview. Data were coded and analyzed using Yin's 5 step procedure involving compiling, assembling, analysing, dissembling and repeating the entire process three times until the themes emerged. The emerging themes were mentorship, vocational training, and ad-hoc programs. These findings revealed that youth who participated in these programs (mentorship, vocational training and ad-hoc) obtained entrepreneurial strategies and consequently ran more profitable enterprises than those who did not. The implications for positive social change include recommendations to policymakers to expand the mentoring program among young adults and introduce vocational education that could enhance employment rate, thereby improving the standard of living, and create educational programs for university students with the expectation that upon graduation they may be able to develop businesses that may lead to the creation of employment and empower young entrepreneurs towards national growth and development.

Financial literacy is a national problem; many studies confirmed that Americans have low levels of financial literacy. There is little to no research about financial literacy in Appalachia, and the level of financial literacy was unknown for Appalachian Kentucky. There is a problem deserving attention which can be seen by examination of the 3 key financial indicators. Many researchers found the Appalachian Kentucky region deficient regarding poverty rates, unemployment rates, and personal income rates. The purpose of this study was to develop a baseline level of financial literacy of Appalachian Kentuckians and to compare it to national levels. Becker's theory of human capital served as the theoretical framework of this study. The research questions asked the difference between the levels of financial literacy of Appalachian Kentuckians and Americans. A survey design was used to collect data from residents in an Appalachian Kentucky county (n = 35) that was mathematically average based on the key financial indicators as reported by the Appalachian Regional Commission. The national financial literacy rate was derived from the National Financial Capability Study. A one-sample t test indicated that the financial literacy level of Appalachian Kentuckians is less than the national level. Multiple linear regression analysis indicated that financial literacy levels can be predicted either by personal income or poverty. This study offers positive social change by providing a baseline understanding of financial literacy in Appalachian Kentucky to draw more attention to the improvement needs in this area. Improving financial literacy has the potential to improve key financial indicators of the region, and thus, the lives of Appalachian Kentuckians.

No description available.

The objective of this thesis on the paid feminized domestic work is to describe the two current forms of employment of the live-inside maids and the live-outside domestic workers of paid domestic work in Lima Peru. The live-inside employment, cama adentro is the traditional form of maids living inside the household, and secondly, the live-outside employment, cama afuera, describes the working woman as an independent worker who lives outside the household. By focusing on the two forms of employment in the 1970s, the 2010s and the 2020s, this study aims to describe the changes on the urban labor market wherein 95% are women and almost 87% have informal employment. The feminized domestic work and the women domestic workers are objects of devaluation and subjects of discrimination. The critical case in this study is to understand the impact of informality and the informal working conditions. Vulnerability and precariousness are concepts frequently used in the current debate and research which describes the feminized remunerated domestic work as a forced labor. Who are the domestic working women, and how do they describe their work and life situation? What are the preferences or the facts of the persisting informality in the domestic labor sector that still have a great impact on the work situation as well as the women’s life situation? By considering women’s right to decent occupation this study also focuses on female empowerment, autonomy, economic independence in the urban domestic sector with influence from the market-oriented labor market in Lima. This case study is grounded in feminist care economy theory and Pierre Bourdieu’s human capital theory.

Made available in DSpace on 2016-04-25T16:44:18Z (GMT). No. of bitstreams: 1 Dissertacao Juliana Taioli.pdf: 1106820 bytes, checksum: f2e21408b97f498272f3f4c5ce921f62 (MD5) Previous issue date: 2005-09-14 / The duration of employer / employee relationships in an economy is an important factor in measuring the quality of employment and the efficiency of the country s productive system. The duration of employer/employee relationships in Brazil are considerably shorter in general than such relationships in Europe and the United States. Some sectors of the economy, particularly those centered around the services industry, are more sensitive to employment turnover. The tourism and hotel sector is an area where the rate of turnover is recognizably higher than average. As this is an area where a well-trained and qualified workforce is crucial for the well being of clients, it is important to study the causes of this high rate of turnover and evaluate the impacts it might be having on the quality of services rendered. This research examines the problem of turnover from the point of view of the human capital theory and evaluates its impact inside organizations. A case study on personnel turnover was done in a five-star hotel in the city of São Paulo, evaluating its impact on the quality of services. In the case studied, It was found that high turnover occurs mainly amongst individuals with higher education, probably overqualified for the positions they held. The research done shows no direct relationship between turnover and the quality of services rendered. However, as no evaluation was done on the individual performance of personnel, it is impossible to conclude whether the quality of services was directly influenced by this turnover or not. The theories of individual and organizational learning indicate that a high rate of turnover impairs the learning environment, which can jeopardize the strategic position of the company, as this affects the creation and transmission of tacit knowledge. / O tempo de duração da relação entre empregador e empregado em uma economia é uma informação importante para se medir a qualidade dos postos de trabalho e a eficiência do sistema produtivo do país. As relações de emprego no Brasil são reconhecidas pela sua curta duração quando comparado com países europeus e com os Estados Unidos. Alguns setores da economia, principalmente aqueles com as atividades centradas em prestação de serviços, são mais sensíveis à rotatividade de mão de obra (turnover). O setor de turismo e hotelaria é reconhecidamente uma área em que a rotatividade de pessoal encontra-se acima da média quando comparado a outros setores da economia. Ao mesmo tempo, por se tratar de uma área onde a mão de obra qualificada e treinada é crítica para o bom atendimento aos clientes, torna-se importante avaliar as causas e impactos que tais índices possam estar afetando a qualidade dos serviços prestados. Esta pesquisa buscou contextualizar a problemática da rotatividade de mão-de-obra sob a ótica da teoria do capital humano e avaliar seu impacto dentro das organizações. Efetuou-se um estudo de caso da rotatividade de pessoal em um hotel de luxo (cinco estrelas) localizado na cidade de São Paulo e seu impacto na qualidade dos serviços. Verificou-se que, no caso estudado, o turnover ocorre principalmente com indivíduos de nível superior, provavelmente superqualificados para as funções que ocupavam. Ao mesmo tempo, as auditorias realizadas não mostram uma relação direta entre o turnover e a qualidade dos serviços prestados. No entanto, o fato de não ter sido efetuada nenhuma avaliação da performance dos diversos funcionários torna impossível concluir se a qualidade dos serviços foi diretamente influenciada por tais desligamentos. As teorias de aprendizagem individual e organizacional dão indícios que a rotatividade de pessoal acentuada prejudica o ambiente propício para a difusão do conhecimento o que pode comprometer o posicionamento estratégico da companhia uma vez que afeta a criação e transmissão do conhecimento tácito.

ALMEIDA, José Wagner de. Governamentalidade neoliberal, empreendedorismo e suas repercussões nos processos educacionais da Cidade de Horizonte/Ceará. 2010. 122f. Dissertação (Mestrado em Educação) - Universidade Federal do Ceará, Faculdade de Educação, Programa de Pós-Graduação em Educação Brasileira, Fortaleza-CE, 2010. / Submitted by Maria Josineide Góis (josineide@ufc.br) on 2012-07-10T13:10:29Z No. of bitstreams: 1 2010_Dis_JWAlmeida.pdf: 1563979 bytes, checksum: 496e1f0334c914fc53231bdb3ad06332 (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2012-07-12T13:17:03Z (GMT) No. of bitstreams: 1 2010_Dis_JWAlmeida.pdf: 1563979 bytes, checksum: 496e1f0334c914fc53231bdb3ad06332 (MD5) / Made available in DSpace on 2012-07-12T13:17:03Z (GMT). No. of bitstreams: 1 2010_Dis_JWAlmeida.pdf: 1563979 bytes, checksum: 496e1f0334c914fc53231bdb3ad06332 (MD5) Previous issue date: 2010 / This research aimed to study the relations which are taking in education in the city of Horizonte, from a neoliberal governmentality supported by the Human Capital Theory, which has allowed the construction of an entrepreneurial culture, which has been one of the devices used for the realization of an entrepreneurship education in the educational environments of the city. In chapter one of this work is the research problem, with emphasis on the question of how education is coming to this discourse of entrepreneurship, employability, human capital investment, through public policies of education, through bodies such as City Hall Secretary Education and Economic Development in the city. In Chapter Two is a discussion of the liberal governmentality perspective in its German (ordoliberalismo) and American (neoliberalism), emphasizing its discontinuities / continuities. For this discussion, is done in dialogue with Michel Foucault, from the book Birth of Biopolitics, taking it as the main theoretical framework. In chapter three, the discussions revolve around the challenges facing crises in their capital maintenance and what that meant in companies located in the periphery of world capitalism. In the sections of this chapter is a discussion on redefining the role of the Brazilian state and how the capital is articulated to install a new governmentality that gave rise to a normative, creating the conditions for the installation of a governmentality neoliberal. In chapter four is focused on the particulars submitted by the State of Ceara in relation to the implementation of structural policies, among them the internalization of the industry through the Department of Trade and Industry. It shows how this policy came to affect the city, highlighting the complexity of cooperation circles of action systems refunctioning enablers of the city, from the location of industries, revealing the role of the state and its interference in the restructuring of space in the city . In the fifth chapter, from interviews with a former secretary of education, the current education secretary, and Secretary of Economic Development, are established connections between his speeches and documents of the Ministry of Education, such as New Guidelines Law and the Education and National Education Plan. At the municipal level, the Municipal Education Plan and the Pact for Education Horizon show how education policies, influenced by the Human Capital Theory and the culture of entrepreneurship education are coming to the city. In concluding remarks, presents itself as entrepreneurial education proposes an understanding of man as the inclusion of individuals is the responsibility themselves, through investments in education, human capital. / Esta pesquisa teve como objetivo estudar as relações que vêm se dando no campo da educação na cidade de Horizonte, a partir de uma governamentalidade neoliberal apoiada na Teoria do Capital Humano e que tem propiciado a construção de uma cultura empreendedora, a qual tem sido um dos dispositivos utilizados para a efetivação de uma educação empreendedora nos ambientes educativos da cidade. No capítulo um deste trabalho está o problema de pesquisa, com ênfase na questão de como está chegando à educação esse discurso do empreendedorismo, da empregabilidade, do investimento em capital humano, via políticas públicas de educação, através de órgãos da prefeitura como a Secretaria de Educação e a de Desenvolvimento Econômico do município. No capítulo dois encontra-se uma discussão sobre a governamentalidade liberal, em sua vertente alemã (ordoliberalismo) e norte-americana (neoliberalismo), enfatizando-se suas descontinuidades/continuidades. Para esta discussão, é feito um diálogo com Michel Foucault, a partir do livro Nascimento da Biopolítica, tendo-o como o principal referencial teórico. No capítulo três, as discussões giram em torno dos problemas enfrentados pelo capital em suas crises de manutenção e o que isso significou nas sociedades, localizadas na periferia do capitalismo mundial. Nas seções deste capítulo, encontra-se uma discussão sobre a redefinição do papel do Estado brasileiro e sobre como o capital se articulou para instalar uma nova governamentalidade que deu origem a uma normatividade, criando as condições para a instalação de uma governamentalidade neoliberal. No capítulo quatro são focadas as particularidades apresentadas pelo Estado do Ceará no que se refere à implantação de políticas estruturantes, dentre elas a de interiorização da indústria, através da Secretaria da Indústria e Comércio. Mostra-se como essa política veio a afetar a cidade, evidenciando a complexidade dos círculos de cooperação dos sistemas de ação viabilizadores da refuncionalização da cidade, a partir da instalação de indústrias, revelando o papel do Estado e sua ingerência na reestruturação do espaço na cidade. No quinto capítulo, a partir das entrevistas com um ex-secretário de Educação, a atual secretária de Educação, e o secretário de Desenvolvimento Econômico, são estabelecidas conexões entre seus discursos e os dos documentos do Ministério da Educação, tais como a Nova Lei de Diretrizes e Bases da Educação e o Plano Nacional de Educação. Em nível municipal, o Plano Municipal de Educação e o Pacto pela Educação de Horizonte mostram como as políticas de educação, influenciadas pela Teoria do Capital Humano e pela cultura do empreendedorismo, estão chegando à educação do município. Nas notas conclusivas, apresenta-se como a educação empreendedora propõe uma compreensão de homem em que a inclusão dos indivíduos fica sob a responsabilidade deles próprios, através de investimentos em educação, em capital humano.

According to Human Capital Theory, education is an activity predominantly of investment, once people acquire capabilities which offer future benefits, as assures Schultz (1960). These benefits can be economic, or non-economic, social and/or individual (ROBEYNS, 2006). In this sense, Cunha, Cornachione Jr. e Martins (2011) consider that the gain for society, originated from education, is superior to individual return rate, once the individual gain reverts, in a certain way, in some kind of advantage to society. In social scope, education\'s contribution can be analyzed through the preparation and education of future professors that will act in several learning areas. In this context, an observed investment in accounting scenario, refers to the increase in the number of graduation courses in Accounting Sciences and, since 1998, a rise in post-graduation programs in Accounting Sciences all over the country (MIRANDA et al 2013). For this reason, the study of the actuation of researchers and professors that contribute to Accounting Science development become relevant for the current conjuncture of accounting research, especially the doctors linked to post-graduation programs, which contribute directly to the education of new professionals besides the development of new researches. This way, the general objective of this study consisted of analyzing the evolution of post-graduation in accounting area and the actuation of Accounting Sciences doctors linked to these programs in the expansion period, by pillars of teaching, research, extension, technical production and management, in the light of human capital theory. In order to do so, a descriptive, documental and quantitative research was developed. For collected data treatment, descriptive statistics and Kruskal-Wallis non-parametric test were employed. The sample was compounded by 106 Accounting Sciences doctors whose degrees were acquired in Brazil and that act as tenured professors in Accounting Sciences post-graduation programs along the country. Collected data are derived from Lattes Curriculum and Research Directory of Accounting Sciences doctors, available on Lattes Platform. The collected information was separated by categories, according to education pillars, which are: teaching, research, extension, technical production and management. From the five analyzed pillars, there is a higher participation of doctors in the activities classified in the pillars of Teaching and Research, with emphasis to journals and congresses\' proceedings, Participation in events, ongoing Masters\' orientation and concluded monographs\' orientation. Whereas Extension pillar presented lower involvement of doctors of the sample, although it comprehends activities which near academy and society. In relation to the actuation of groups of doctors separated by the academic degrees\' time of acquisition, in the majority of the variables that stressed with higher participations, doctors titles obtained for longer time stood out in relation to the others. Whereas for doctors titles obtained for shorter time, between 2010 and 2014, it was checked production and participation in several activities, yet with lower intensity. This way, based on Human Capital Theory, it was noted that, in a whole, governmental and private investments on accounting education, especially in post-graduation, have been contributing to the development of accounting area teaching. / Segundo pressupostos da Teoria do Capital Humano, a educação é uma atividade, predominantemente, de investimento, pois, com ela, as pessoas adquirem capacitações que oferecem benefícios futuros, como afirma Schultz (1960). Esses benefícios podem ser econômicos, não econômicos, sociais e/ou individuais (ROBEYNS, 2006). Nesse sentido, Cunha, Cornachione Junior e Martins (2011) consideram que o ganho para a sociedade proveniente da educação é superior à taxa de retorno individual, uma vez que o ganho do indivíduo resulta, de certa forma, em algum tipo de vantagem para a sociedade. No âmbito social, a contribuição da educação pode ser analisada por meio da preparação e formação de futuros professores que irão atuar nas diversas áreas do saber. Nesse contexto, um investimento notado no cenário contábil refere-se ao aumento de cursos de graduação em Ciências Contábeis e, a partir de 1998, um aumento de programas de pós-graduação em Ciências Contábeis em todo o país (MIRANDA et al., 2013). Diante disso, o estudo da atuação de pesquisadores e professores que contribuem para o desenvolvimento da Ciência Contábil mostra-se relevante para a atual conjuntura da pesquisa contábil, especialmente, dos doutores vinculados aos programas de pós-graduação, os quais contribuem diretamente para a formação de novos profissionais, além do desenvolvimento de novas pesquisas. Dessa forma, o objetivo geral deste estudo foi analisar a evolução da pós-graduação na área contábil e a atuação dos doutores em Ciências Contábeis vinculados a esses programas, no período de expansão, por eixos de ensino, pesquisa, extensão, produção técnica e gestão, à luz da Teoria do Capital Humano. Para isso, foi desenvolvida uma pesquisa descritiva, documental e quantitativa. Para o tratamento dos dados coletados, recorreu-se à estatística descritiva e ao uso do teste não paramétrico Kruskal-Wallis. Compuseram a amostra 106 doutores em Ciências Contábeis titulados no Brasil e que atuam como professores permanentes em programas de pós-graduação em Ciências Contábeis no país. Os dados coletados são provenientes dos Currículos Lattes e Diretórios de Pesquisa dos doutores em Ciências Contábeis disponíveis na Plataforma Lattes. As informações coletadas foram separadas por categorias, conforme pilares da educação, quais sejam: ensino, pesquisa, extensão, produção técnica e gestão. Dos cinco eixos analisados, há uma maior participação dos doutores nas atividades classificadas nos eixos Ensino e Pesquisa, com destaque para publicações em periódicos e anais de congresso, participação em eventos, orientações de mestrado em andamento e orientações de TCC concluídas. Já o eixo extensão apresentou menor envolvimento dos doutores da amostra, embora contemplem atividades que aproximam academia e sociedade. Em relação à atuação dos grupos de doutores separados por anos de titulação, na maioria das variáveis que se destacaram com maiores participações, os doutores titulados há mais tempo se destacaram em relação aos demais. Já quanto aos doutores titulados há menos tempo, entre 2010 e 2014, verificou-se produção e participação em diversas atividades, ainda que com menor intensidade. Sendo assim, com base na Teoria do Capital Humano, observou-se, como um todo, que o investimento governamental e privado na educação contábil, especialmente, na pós-graduação, tem contribuído para o desenvolvimento do ensino na área contábil. / Mestre em Ciências Contábeis

La formation continue et le roulement volontaire des ressources humaines semblent entretenir une relation confuse. Peu de recherches se sont intéressées à cette relation au niveau d’analyse de l’organisation et leurs résultats semblent ne pas présenter de conclusions probantes. La présente étude de type panel pose la question à propos de la relation entre la formation continue et le roulement volontaire des ressources humaines et vérifie l’effet modérateur d’autres pratiques de gestion des ressources humaines sur cette relation. La formulation de la problématique de cette étude a donné lieu au développement d’un cadre conceptuel puisé dans trois perspectives théoriques différentes : la théorie des organisations, la théorie du capital humain et celles des systèmes de travail à haute performance. Les tests statistiques menés pour vérifier les relations entre les variables issues de ce cadre conceptuel ont été appliqués aux données collectées par Statistique Canada, dans le cadre d’une enquête longitudinale pancanadienne, auprès d’un échantillon de plus de 4 000 entreprises appartenant à 14 secteurs d’activité économique. Les résultats dégagés par l’étude confirment que la formation continue entretient une relation positive et significative avec le roulement volontaire. Les six autres pratiques de gestion des ressources humaines introduites pour tester l’effet de modération entretiennent en majorité des relations négatives et significatives avec le roulement volontaire. Les interactions entre la formation continue et chacune des six pratiques de gestion des ressources humaines aboutissent à un seul effet significatif. La multiplication des valeurs de la rémunération alternative par celles de la formation continue agit dans le sens de la diminution du taux de roulement volontaire des ressources humaines. Malgré le fait que les cinq autres pratiques de gestion des ressources humaines entretiennent des relations significatives et négatives avec le roulement volontaire, leurs interactions avec la formation continue sont demeurées sans effets significatifs. Il ressort donc des résultats de l’étude que l’impact de la formation continue sur le taux de roulement volontaire des ressources humaines peut être contrôlé par la mise en place de la rémunération alternative. Somme toute, cette étude a affirmé l’existence d’un lien significatif et positif entre la formation continue et le roulement volontaire. Elle a aussi vérifié l’impact des effets modérateurs des pratiques de gestion des ressources humaines sur la relation ci-dessus par le biais de tests d’interaction et a expliqué la possibilité de réduire le taux de roulement volontaire en associant la formation continue à la rémunération alternative. Enfin, cette recherche a permis de faire converger trois perspectives théoriques pour dégager un nouveau cadre conceptuel, lequel a servi de base à l’opérationnalisation des variables, la programmation et la réalisation des tests statistiques à travers lesquels ont été vérifiées les relations citées ci-dessus. / The association between employee turnover and training and development seems to be ambiguous at best. Few studies have shed light on this association at the organizational or workplace level of analysis and their results do not to present clear conclusions. The study reported here raises questions about this matter and verifies the moderating effect of other human resource management practices on this relationship. This study focused on the development of a conceptual framework drawn from three different theoretical perspectives: Theory of organizations, human capital theory and high performance work systems theories. The statistical tests conducted to verify the relationship between the variables included in the research framework were applied to data collected by Statistics Canada, as part of the national longitudinal survey of a sample of more than 4000 workplaces from 14 economic sectors. The results confirm that training has a positive and significant relationship with voluntary turnover, whereas the other six human resources management practices, introduced to test their moderating effect, have mostly negative and significant effects on turnover. The interactions between ongoing training and each of the six human resource management practices lead to a single significant effect. The product term formed by multiplying the values of alternative pay by those of continuous training acts in line with the decline in the voluntary turnover rate of human resources. Despite the fact that the other five human resources management practices maintain a significant negative relationship with voluntary turnover, their interactions with continuous training remain without significant effects. Hence, the findings of the study show that the impact of continuous training on voluntary turnover rate of human resources can be controled by the implementation of alternative pay practice. In fact, the study confirms that there is a positive and a significant link between training and voluntary turnover. The study also showed the impact of the moderating effects of human resources management practices on this relation through interaction tests, and explained the possibility of reducing the voluntary turnover rate by associating continuous training to alternative pay. Finally, in this research three theoretical perspectives have been merged in order to provide a new conceptual framework, which served as the basis in making the variables operational, and in programming and conducting the statistical tests used to verify the above relationships.