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4. Investments in human capital : the case of Slovene micro companiesFranko 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: 4938; Downloads: 195 Link to full text |
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6. East-West European farm investment behaviour : The role of financial constraints and public supportLajos Zoltán Bakucs, Štefan Bojnec, Imre Fertő, Laure Latruffe, 2015, published scientific conference contribution abstract Keywords: kmetijstvo, financiranje, investicije, Evropa, Evropska unija, farm investment behaviour, soft budget constraint, investment subsidy, panel data analysis, European Union Published in RUP: 14.10.2015; Views: 2661; Downloads: 73 Link to full text |
7. Investment and profits : causality analysis in selected EU countriesIgor Stubelj, 2014, original scientific article Abstract: The purpose of the paper is to present the theoretical and empirical analysis of the causal relationship between company's investment and profits. Following the previous research findings that are not unanimous, we examined the causal relation between profits and investment both at the aggregate and at the industry level. The theory on the field allows us to define three basic theses: profits determine investment on the aggregate level or industry sectors level in a national economy, investment determines profits, and profits determine investment and investment determine profits. We used the Granger definition of causality and the Toda-Yamamoto procedure. Based on the results of the analysis, we can claim that investment determines profits in a national economy. At the industry sectors level there is the greatest support for a cause-and-effect relation in the direction from profits to investment. The results of our empirical analysis and contextual interpretation can help in identifying potential factors and barriers that hinder the effective functioning of the economic system. It is undisputed that investment and profits is extraordinarily important for the economic system and that the investment and profits relation is undeniably strong. Keywords: investment, profits, causality, industry Published in RUP: 14.10.2015; Views: 2288; Downloads: 92 Full text (180,94 KB) |
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