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41.
Restaurant quality measurement based on marketing factors : the managersʹ perspective
Marko Kukanja, 2015, original scientific article

Keywords: restaurant quality, service quality management, F&B management, marketing mix, Slovenia
Published in RUP: 08.08.2016; Views: 2926; Downloads: 70
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Investments in human capital : the case of Slovene micro companies
Franko Milost, Matic Novak, 2015, original scientific article

Abstract: Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Keywords: human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Published in RUP: 08.08.2016; Views: 4937; Downloads: 195
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Human resources in a draught : how managers construed the role and meaning of human resource management during the 2008 economic crisis in Slovenia
Ana Arzenšek, Kristijan Musek Lešnik, 2016, original scientific article

Abstract: An empirical study of interpretive schemas regarding human resource management (HRM) and its social responsibility of selected manufacturers in the automotive industry and of financial institutions is presented. We were interested in how participants interpreted the role of the HRM department during the economic crisis of 2008. It was assumed that HRM is subjected to increased accommodation processes during economic turbulence. Interpretive schemas regarding HRM of three selected manufacturers in the automotive industry and of three financial institutions from Slovenia were studied. Over a three-year period, 31 interviews with their management, HRM, and union representatives were conducted. In addition, content analysis of annual reports was made. The results have shown that the current crisis has not yet been a factor of diminished roles and meaning of HRM. While the manufacturing companies are considerably homogeneous in their scope of adjustments to the crisis, the financial companies considerably differ from each other regarding their scope of activities and are going through schema change. Factors, discovered in this study, add to the knowledge framework of successful HRM change and explain levels of social responsibility towards employees working in the companies.
Keywords: interpretive schemas, human resource management, social responsibility, economic crisis, organisational change, Piaget's model of equilibration, Slovenia
Published in RUP: 08.08.2016; Views: 3219; Downloads: 168
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