Triptych Knowledge—Skills—Payroll and Business Performance: Application of an Operational Model for an Accounting Rating of the Human Capital in the Area of Distribution

The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.

Evidence-based practice with knowledge, attitude and practice of ophthalmic nursing staffs: a cross-sectional study in south China

Background:This study aims to investigate the current status and influencing factors of evidence-based practice(EBP)with knowledge,attitude and practice(KAP)of ophthalmic nursing staffs in south China.Methods:Using a convenient sampling method,we selected 429 ophthalmic nursing staffs from 28 ophthalmology specialist hospitals or general hospitals in south China,and investigated their general information and implemented the evidence-based practice questionnaire(EBPQ).Results:The scores of EBP and KAP of ophthalmic nursing staffs in south China from high to low were as follows:practical attitude(4.85±1.07 points),practical behavior(4.42±1.14 points),practical knowledge and skills(4.30±0.65 points).The single factor analysis results showed that the first graduation degree,technical title,scientific research achievements,whether or not participate in EBP training,the frequency of reading literature at ordinary time,and whether or not participate in EBP project were the influencing factors of EBP level;the multi-factor analysis results showed that EBP attitude,EBP knowledge and skills,whether or not participate in EBP training were independent influencing factors of EBP.Conclusions:The ophthalmic nursing staffs in south China have a positive attitude towards EBP,however,their EBP knowledge,skills and behavioral capabilities need to be focused and improved.The ophthalmic nursing administrators should fully master the factors affecting the implementation of EBP,and take effective intervention measurement to improve the EBP abilities of ophthalmic nursing staffs,and promote the development of EBP in ophthalmology specialty.