Nader Naghshbandi; Vineet Chouhan; Shubham Goswami
Volume 4, Issue 8 , August 2017, , Pages 842-856
Abstract
Humans are having unlimited potential for growth and development which is measured in an organisation under Performance appraisal System (PAS). PAS is the process of analyzing and recording information about the relative worth of an employee, that is a two way communication process. It involves an active ...
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Humans are having unlimited potential for growth and development which is measured in an organisation under Performance appraisal System (PAS). PAS is the process of analyzing and recording information about the relative worth of an employee, that is a two way communication process. It involves an active communication between employee and supervisor about performance. PAS can be measured by a system of evaluation but since there is no unanimous system exists the companies are using any one or their own system. Their system of PAS may be older one and sometime unable to measures the performance of the employees. Hence in this paper a company CCI is selected which has given the time and information to analyse their system and an improved system made by the researchers already were also used by taking a census survey of all employees of the company. To test the hypothesis independent sample t test was used with SPSS-19 software. It was found that the company’s current PA system has some hidden difficulties and the new system is able to measure the employees potential in well manner.
Vineet Chouhan; Nader Naghshbandi
Volume 2, Issue 4 , April 2015, , Pages 277-292
Abstract
Human Resource (HR) is most crucial, very important and sensitive factor used as an input for production. This factor was overlooked earlier for accounting purposes due to the availability of excess and unorganised manpower and relatively low cost. But after liberalization of Indian economy (in 1991) ...
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Human Resource (HR) is most crucial, very important and sensitive factor used as an input for production. This factor was overlooked earlier for accounting purposes due to the availability of excess and unorganised manpower and relatively low cost. But after liberalization of Indian economy (in 1991) the importance of human resources were recognised. Although a little interest has been shown by professional accountancy bodies, like ICAI, ICSI and ICMAI on Human Resource Accounting (HRA) in Indian the importance is now given on HRA by public sector undertakings that have made pioneering attempts by disclosing Human Resource Values in their published annual reports. Similarly the other private companies are also disclosing the HR values in their financial statements. This paper seeks to present brief description of Concepts of HRA, analyse the disclosure in 5 major companies in India. The study also analyses the difference between the HRV, and to establish the relationship between Profitability and HRV with other predictor values like Net worth, Sales and EPS. By using ANOVA, Tukey post Hoc Test and multiple regression it was found that HRV and Sales are the predictor of Profitability in selected companies in India.
