This study aims to investigate how information technology is applied in the administration of the municipality of Ferizaj and what are the challenges with human resources, the work was carried out through a case study...This study aims to investigate how information technology is applied in the administration of the municipality of Ferizaj and what are the challenges with human resources, the work was carried out through a case study in the municipality. This paper highlights that the use of information technology provides higher efficiency for the performance of daily work in the municipality, thus also the provision of better services to citizens. However, the level of use of information technology in the Municipality of Ferizaj leaves much to be desired in terms of efficiency because a significant number of employees have not attended adequate training for the effective and efficient use of various IT applications and have not are still adapted to the digital environment in the municipality. Therefore, the recommendation derived from this paper is that the information technology environment in the municipality of Ferizaj needs to be improved by providing staff with adequate qualifications, while for those who are currently engaged in the municipality and who do not have adequate qualifications, training should be provided in a way that all users of IT applications are fully integrated into the digitized environment in order to be effective and efficient in providing services to citizens. This simultaneously gives the municipal staff job security and motivation for better services for citizens. Also, information technology enables a better control over the activity of the municipality because every action is recorded as data which can then be used to analyze the performance of the municipality.展开更多
A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to ...A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come.展开更多
文摘This study aims to investigate how information technology is applied in the administration of the municipality of Ferizaj and what are the challenges with human resources, the work was carried out through a case study in the municipality. This paper highlights that the use of information technology provides higher efficiency for the performance of daily work in the municipality, thus also the provision of better services to citizens. However, the level of use of information technology in the Municipality of Ferizaj leaves much to be desired in terms of efficiency because a significant number of employees have not attended adequate training for the effective and efficient use of various IT applications and have not are still adapted to the digital environment in the municipality. Therefore, the recommendation derived from this paper is that the information technology environment in the municipality of Ferizaj needs to be improved by providing staff with adequate qualifications, while for those who are currently engaged in the municipality and who do not have adequate qualifications, training should be provided in a way that all users of IT applications are fully integrated into the digitized environment in order to be effective and efficient in providing services to citizens. This simultaneously gives the municipal staff job security and motivation for better services for citizens. Also, information technology enables a better control over the activity of the municipality because every action is recorded as data which can then be used to analyze the performance of the municipality.
文摘A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come.
