Incentive of tax policy and labour upgrade: evidence from the value-added tax refund reform in China

[Purpose] Investors in capital market play a crucial role by monitoring managerial decision－making. This study centers on foreign investors, a significant subset of shareholders in Korean domestic listed companies, and examines whether a higher proportion of foreign ownership improves a company’s labor investment efficiency. [Methodology] The analysis is based on Korean listed firms over the period from 2014 to 2022. Labor investment inefficiency is measured by the abnormal rate of change in employee hiring, following prior studies. In other words, it is captured as the residual deviation of the actual employee hiring rate from its expected level. To test the hypothesis, the labor investment inefficiency measure is used as the dependent variable, while the foreign investor shareholding serves as the key explanatory variable. [Findings] The analysis reveals a significant and negative association between foreign ownership and labor investment inefficiency. This indicates that as foreign investors’ stake increases, inefficiencies in labor investment tend to decrease. The findings remain consistent across models that control for potential omitted variable biases by including firm－fixed effects and entropy balancing. Furthermore, when labor investment inefficiency is categorized into over－investment and under－investment, the study finds that higher foreign ownership reduces both types of inefficiencies. This relationship is most pronounced in companies with high－quality accounting information. This suggests that transparent and reliable financial reporting enhances the ability of foreign investors to monitor and influence corporate decisions effectively. [Implications] This study makes both practical and academic contributions. From a practical perspective, it underscores the importance of foreign investors in improving labor resource allocation within companies. Academically, it extends the understanding of how foreign investors influence management decisions, particularly in the context of labor investments. The findings also highlight the interplay between investor monitoring and accounting information quality in driving corporate efficiency.

This article explores practical strategies for avoiding hiring employees who prove to be a poor cultural fit or even outright "toxic" for an organizational team. It begins by defining key terms like "toxic employee" and "cultural fit," with research showing toxic behaviors negatively impact culture. Cultural fit refers to an employee aligning with an organization's core values and working norms. The article then outlines best practices for the hiring process, starting with an assessment of company culture to define priorities for candidates. It suggests aligning job descriptions, asking behavioral interview questions, focusing reference checks on cultural qualities, and considering assessment tools. Onboarding should socialize new hires to the organization's culture. Implementing these research-backed practices throughout the hiring lifecycle can help companies consistently bring on individuals suited to their unique culture and social dynamics.

A study has been conducted on the legislative support for the digitalization of personnel management as a tool for modernizing the civil service. The focus is placed on the importance of information and communication technologies in the processes of recruitment, hiring, training, and performance evaluation of employees, which contributes to the optimization of managerial decisions and enhances the transparency of the activities of government bodies. As a result of analyzing regulatory acts and scientific articles, the need for developing regulatory support for the implementation of digitalization in personnel management within public administration has been established. The significance of digital technologies is emphasized not only for automating processes but also for creating new opportunities in the field of personnel management. The article states that at this stage, projects are already being implemented in Ukraine that contribute to the introduction of information systems, such as HRMIS, which is an important element in the development of a digital state. At the same time, issues related to the fragmentation of regulatory acts are discussed, which complicates the implementation of new technologies. Recommendations have been provided for creating a single legislative act that would regulate the functioning of digitalization in personnel management within public administration, which, in turn, will help avoid legal conflicts and improve management efficiency. Additionally, the necessity of systematic training and upskilling of personnel in the field of digital technologies is justified to ensure the successful execution of modernization processes. In conclusion, it is emphasized that the legislative aspect of digitalization in personnel management is crucial for enhancing the effectiveness of public administration, fostering transparency and accountability in the activities of government bodies, as well as developing highly qualified personnel in the civil service.

Relaxation of fertility policy and firm’s short-term hiring of female employees: Evidence from China

This study examines the impact of recruitment and selection processes on employee hiring performance within organizations. The objective was to evaluate existing recruitment and selection policies, identify associated challenges, and propose strategies to enhance human resource planning and development. Data was collected through questionnaires administered to 120 organizational staff members. The findings revealed that common recruitment methods include public job advertisements, employment agencies, and campus recruitment. However, the study also highlighted several challenges such as lack of transparency, limited reach, and inefficiencies in candidate evaluation. It was recommended that organizations ensure fairness and consistency throughout the recruitment process and conduct regular performance appraisals to enhance employee development. An effective and fair recruitment system not only leads to higher job satisfaction and motivation among employees but also strengthens the organization’s competitive edge in the industry.

In the realities of post-war recovery of Ukrainian society, the processing industry will be of particular importance, as the products of processing enterprises will be of paramount importance for the reconstruction of destroyed industrial and civil infrastructure, fixed and working capital of business entities, and the restoration of natural ecosystems. The main driving force in the development of the above-mentioned enterprises will be their personnel, which in the context of digitalisation is turning into a strategic factor of production. The above raises a number of issues, among which a special place is occupied by the problem of motivating employees to effectively use their competence potential in the context of digitalisation, and, in particular, its assessment. The article is aimed at substantiating and developing the theoretical and methodological foundations for assessing the level of motivation of the staff of processing industry enterprise to effectively use its competence potential in modern conditions. To achieve this goal, it is proposed to formalise the theoretical developments in the form of a structural model for assessing the level of motivation of the staff of processing industry enterprise to effectively use its competence potential, based on determining the potential ability of staff to fulfil its mission (in terms of three categories, in particular, management staff, professionals and specialists, workers) and determining the determinants of staff motivation. To interpret the results obtained, it is proposed to use a scale for assessing the impact of motivators on the level of staff motivation to effectively use the competence potential, which will ensure the transition from quantitative to qualitative assessment and will allow to assess the level of motivation of employees of processing industry enterprises to effectively use their capabilities for the benefit of the enterprise. In the course of the study, general scientific research methods were used. The methods of system analysis, generalisation, cross-comparison, induction and deduction were used to identify the object of research as a stage of building a structural model for assessing the level of motivation of the personnel of a processing industry enterprise to effectively use its competence potential. The method of expert assessments is proposed to be used in determining the potential capabilities of an employee for the effective use of competence potential and assessing the share of motivation factors. The economic and statistical methods are proposed to be used in the scoring of motivation factors at the final stage of building the presented model. The practical value of the results of the study is related to the possibility of their use in making managerial decisions on hiring and re-certification of employees, as well as the development of a motivational policy to stimulate the effective use of the competence potential of the personnel of processing industry enterprises in the context of digitalisation of the Ukrainian economy.

Abstract Sourcing algorithms are technologies used in online platforms to identify, screen, and inform potential applicants about job openings. The popularity of such technologies is rapidly increasing due to their pervasiveness in online advertising and beliefs that sourcing algorithms can decrease time to hire while improving the quality of new hires. What is little known, however, are their potential risks: sourcing algorithms could (intentionally or unintentionally) encode or exacerbate occupational demographic disparities, thereby hindering organizational diversity and/or decreasing the effectiveness of online hiring practices. Because sourcing algorithms identify and screen potential job applicants before they are made aware of employment opportunities, methods for evaluating discrimination in hiring which focus solely on job applicants (e.g., adverse impact ratio), may fail to detect the effects of discriminatory sourcing algorithms. Thus, we propose an expanded model of the employee hiring process to take into account the role of sourcing algorithms. Based on empirical approximations, we conducted a Monte Carlo simulation study to examine the magnitude and nature of sourcing algorithms' influence on hiring outcomes. Our findings suggest that sourcing algorithms could hinder the diversity of new hires while misleadingly suggesting positive diversity outcomes in personnel selection. We provide practical guidance for the use of sourcing algorithms and call for a systematic re‐examination of how to evaluate selection system fairness in the era of algorithmic recruitment.

This paper elaborates on the issue of digitalisation of labour, development of digital competencies, and integration of digital technologies into production and managerial processes of companies in combination with the problem of knowledge management in high-tech companies. In the context of this research, the problems of hiring and involving employees with ICT competencies are analysed, the problem of involving intellectual resources by companies of the high-tech sector is considered, and expectations from digital transformation of the labour market in the context of the development of digital programme solutions, which can partially replace workforce, are studied. The research methodology is based on the concepts of digital personnel from the position of a combination of digital technologies and human labour (digitalisation of labour, digital workplace, automatized digital system, autonomous intelligent platform, etc.). It involves the study of the environment of the development of digital personnel and knowledge management in high-tech companies, which are based on the methods of statistical and mathematical analysis, as well as general scientific methods of observation and generalisation. The main contribution of this work lies in the systemic consideration of the conditions of digitalisation of companies' work from the position of search and hiring of employees, substantiation of the need for high-tech production for intelligent resources, and description of trends and expectations from the integration of digital technologies and systems of knowledge management into the systems of high-tech companies’ management.

Does artificial intelligence (AI) displace auditors? We exploit the staggered hiring of AI employees at audit office locations across the United States as a proxy for the use of AI at local audit offices. The main findings are as follows. First, relative to audit offices that do not yet hire AI employees, those that do hire AI employees have a 4.3% increase in the number of auditor jobs, particularly among junior and midlevel auditors. Second, using AI is associated with an increased demand for soft skills (e.g., cognitive skills) in auditor jobs. Third, audit offices that use AI have more accurate going concern and internal control opinions. Semistructured interviews of 11 seasoned audit partners confirm that investment in AI is centralized at the national level, but the decision to deploy it often resides at the local audit office level. Notably, none of the partners believe that AI has replaced or will replace human auditors. Overall, our study—comprising both empirical and qualitative data—suggests that using AI does not replace auditors, but rather changes the skills required for these jobs and improves audit quality. This paper was accepted by Suraj Srinivasan, accounting. Funding: K. K. F. Law’s research is supported by the Start-Up Grant from Nanyang Technological University and the Ministry of Education (MOE), Singapore, under its Academic Research Fund Tier 1 [Grant RG128/20]. M. Shen’s research is supported by the Start-Up Grant from the National University of Singapore [Grant A-0003914-00-00] and the MOE under its Academic Research Fund Tier 1 [Grant A-8000098-00-00]. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.04040 .

Radicalization, which is influenced by social, cognitive, and economic variables, is the mental process that justifies violence or violent behavior. Since the invention of the Internet radical organizations have modified their tactics in order to fit the new environment. The Internet has evolved into more than simply a platform for extremist activity; it has also taken the place of the main operating environment and arena where political beliefs are developed, assaults are planned, and exceptional social movements start to take shape. Members of the group meet up online to discuss their religious beliefs and utilize these forums to broaden the scope of action at the individual and organizational levels in order to disseminate their political ideology, hire employees, and organize assaults. The conceptual framework, individual and group dynamic reasons of radicalization, metaphors for describing radicalization, radicalization driven by religion, internet radicalization, and case studies are highlighted in the current study.

Despite the push and pull between pro-diversity advocates and conservative resistance, most organizations have implemented diversity initiatives in an effort to promote equitable and fair organizational practices. Past work has shown that these diversity initiatives may not be as effective as expected and may instead result in unintended negative consequences for the very individuals they are meant to support. In three novel experiments (total N = 3,664), we investigated whether and when the presence of pro-diversity messages in organizational job recruitment materials might facilitate versus hinder the hiring of underrepresented racial minorities. Participant race and political ideology were also investigated as predictors of hiring recommendations. Findings indicate that pro-diversity messages facilitate politically motivated hiring bias. Specifically, in the presence of pro-diversity messages, White and some Black, Indigenous, and people of color (BIPOC) conservatives tend to display a pro-White shift in their hiring recommendations, whereas liberals tend to display a pro-minority shift. The present research underscores the importance of organizational awareness regarding the potential for hiring managers to react, whether consciously or subconsciously, against pro-diversity efforts because of political ideology. The present research also highlights the need for organizations to move beyond just espousing pro-diversity values and actually investigate the impact diversity initiatives have on hiring, retention, and promotion of diverse employees. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

The understanding that not all employees contribute equally to a company’s strategic value has intensified the competition among firms to attract and retain star employees. Organizations have considered stars as vital assets and pivotal drivers of organizational performance, yet little research has examined the antecedents for acquiring these key individuals. This study set out to shed some light on this topic by examining internal and external characteristics that shape firm behavior for pursuing stars. We find that firm aggressiveness and competitive rivalry positively influence a firm's decision to hire stars externally, while a negative relationship exists for a firm's competitive position. Results also indicate that firm aggressiveness further influences the competitive rivalry and competitive position relationships with a firm's propensity to externally hire stars. These findings suggest that firms carefully consider both internal and external factors in the decision to retain or chase stars.

The main goal of entering higher education institutions (HEI) is employability. In response to the 4th Industrial Revolution (IR), Education 4.0 enables new potentials and promises through technology. Despite the benefits of Education 4.0 stated, there are challenges present in the system. The objectives of this study were to identify the metacognitive strategies and how Education 4.0 enhance learning sustainability and graduate employability. The next objective was to examine the effectiveness of the metacognitive strategies framework on sustainable learning and employability through Education 4.0. Mixed methods were used in data collection using exploratory sequential design. Semi-structured interviews were conducted with participants from three categories of university alumni, lecturers, and experts from the industries. From the findings of the interviews, an instrument was developed and distributed to experts in higher education and new employee hiring. Two rounds of the Fuzzy Delphi Method (FDM) were conducted to analyse the data from the quantitative method. There are seven metacognitive strategies that enhance graduate employability and learning sustainability which are showcase self, self-improvement, exposure, self-study and study group, career development and training, reflection of learning, and teaching approaches. Three themes were identified in response to how Education 4.0 enhances learners’ learning sustainability and employability which are Purpose, Advantages, and Disadvantages. A framework was then developed, integrating both metacognitive strategies and Education 4.0. This framework could assist graduates in equipping themselves with the skillsets needed to become more visible to employers and increase their employability and learning sustainability in the future.

This study sought to analyse the effect of succession planning on organization performance, with a specific focus on bank. The research questions that guided the study included: How has talent management impacted Bank’s performance? What impact has the existing succession planning processes had on Bank’s performance? What are the effects of skills and competencies gap analysis impacted Bank’s performance? Descriptive research design was used in this study. The target population of the study comprised of employees from Bank. The sampling frame was drawn from the Bank Human Resource Department. Simple random sampling technique was employed to select the respondents. A sample size of 92 employees from Bank was used in the study. Study data was collected using structured questionnaires which were self-administered. A pre-test of questionnaire was performed by the researcher to identify their consistency in picking up the right information required for the research. This study used descriptive statistics to analyse the data that was obtained from the field. Regression and correlation analysis were used to determine the nature and the strength of the relationship between the independent and the dependent variables. The results of the study were presented using figures and tables. The study showed that the bank had a systematic approach to attract and retain high performing employees, achieved through talent management which promoted the workforce efficiency and productivity within the bank. Hiring and selection of employees influenced the bank’s performance, as well as their investment in enhancing their employees’ skills and competencies with the aim of meeting the needs of their dynamic business environment. The bank used coaching practices to assist employees to meet organizational goals, and to enhance the performance of its employees. The study revealed that succession planning processes at the bank involved preparing for change in leadership, and it ensured that high performing employees were retained and rewarded. Individual employee career goals and objectives were important to the bank’s succession planning, because it identified key attributes that were essential for leadership development in critical roles. The bank however, faced barriers to its succession planning and leadership development, even though it focused on its sustainability. The recruitment v process ensured that the bank did not have a surplus or shortage of staff, and its application of knowledge management had facilitated the integration of people, processes and technology that created value for the organization. The study showed that the bank had the ability to identify the skill levels and competencies of workers who could meet its requirements, and as a result, its profitability had been adversely impacted by its employees’ skills and competencies. Development of specific competencies had contributed to the bank’s continual improvement in employee performance, and its leadership had a great impact on the performance of employees. The leadership team of the bank encouraged employees to participate in decision- making for the benefit of the bank, as well as playing a fundamental role in building leadership capacity by developing and preparing high potential employees for now and the future. On talent management, the study concludes that the bank had measures in place that encouraged employees to remain in the organization for the optimal period of time, and its compensation plan was considered an effective technique for organizational performance. On succession planning processes, it can be concluded that, generating new knowledge was vital for the bank since it had positive effect on its performance, thus conducive environment that encouraged sharing of essential business knowledge across functions had been fostered by the firm management. On skills and competencies gap analysis, it can be concluded that, utilization of knowledge acquired by the bank had been used to transform its potential capabilities to realized and dynamic capabilities. On talent management, the study recommends the managers of Bank to create retention programmes for the firm. On succession planning process, the study recommends Bank managers to fine-tune the process and ensure that fundamental positions within the International Journal of Scientific Research in Engineering and Management (IJSREM) Volume: 08 Issue: 07 | July - 2024 SJIF Rating: 8.448 ISSN: 2582-3930 © 2024, IJSREM | www.ijsrem.com DOI: 10.55041/IJSREM36615 | Page 2 bank are always filled, and retain capable talent within its pipeline. On skill gap and competency analysis, the study recommends Bank managers to put in place programs that would effectively identify the skill gaps within the firm, and subsequently invest in training.

With the increasing utilization of Machine Learning (ML) software in critical domains such as employee hiring, college admission, and credit evaluation, ensuring fairness in the decision-making processes of underlying models has emerged as a paramount ethical concern. Nonetheless, existing methods for rectifying fairness issues can hardly strike a consistent trade-off between performance and fairness across diverse tasks and algorithms. Informed by the principles of counterfactual inference, this paper introduces MirrorFair, an innovative adaptive ensemble approach designed to mitigate fairness concerns. MirrorFair initially constructs a counterfactual dataset derived from the original data, training two distinct models—one on the original dataset and the other on the counterfactual dataset. Subsequently, MirrorFair adaptively combines these model predictions to generate fairer final decisions. We conduct an extensive evaluation of MirrorFair and compare it with 15 existing methods across a diverse range of decision-making scenarios. Our findings reveal that MirrorFair outperforms all the baselines in every measurement (i.e., fairness improvement, performance preservation, and trade-off metrics). Specifically, in 93% of cases, MirrorFair surpasses the fairness and performance trade-off baseline proposed by the benchmarking tool Fairea, whereas the state-of-the-art method achieves this in only 88% of cases. Furthermore, MirrorFair consistently demonstrates its superiority across various tasks and algorithms, ranking first in balancing model performance and fairness in 83% of scenarios. To foster replicability and future research, we have made our code, data, and results openly accessible to the research community.

The Applicant Tracking System (ATS), also known as a talent management system or job applicant tracking system, is a software application designed to facilitate more efficient recruitment processes for companies or selection agencies. The objective of ATS is to streamline various aspects of the recruiting process, from receiving applications to hiring employees and effectively manage recruitment needs electronically. Methodologies such as NLP and KNN models are used for automated resume parsing and classifying the resume from unstructured format to structured format. The final results found significant improvement in performance of functionalities such as candidate screening, applicant testing, interview scheduling, managing the hiring process, reference checks, and completing new-hire paperwork.

Abstract Introduction People are at the core of every thriving business and their ability to contribute is based upon their health, safety, and wellbeing at work. This premise was demonstrated during the CoVID-19 Pandemic when this infectious disease resulted in labour shortages and manufacturing and supply chain disruptions for years afterward. CoVID-19 was a catalyst for a positive cultural shift in decision making for some companies around their workers’ health, safety, and wellbeing. With the advent of the people side of sustainability and Environment, Social and Governance (ESG), there continues to be an evolving focus in the way a company identifies, assesses, and manages its material risks to their people and the environment. This people side of sustainability and ESG allows for new thinking in measuring the traditional non-financial value of people, employees, and workers. Employees are also known in the investment community as human capital. Human capital is the wealth or intrinsic value employees bring to a company. Managing these impacts and dependencies, creates value for a company. The results of impact management, i.e., a positive change in worker health, on a worker, their family, the company, or customers can be measured and assigned a value. This includes the impact of its operations or service delivery on workers, natural resources, its brand and reputation, the economy and society. A value is can also be assigned to a company’s dependency on their workforce and natural resources to produce a product or provide a service. Valuing people and nature in this non-traditional way accounts for an evolving global trend which is influencing decision making related to business and its balance sheet, workers, investing, governments, financial accounting regulations, the environment and economy. It is also raising interest in new ways to value people working in companies as well as interventions to improve upon their occupational health. Company stakeholders such as customers, investors, regulators and workers are also beginning to seek more transparency in current and future performance on how well a company identifies, assesses, and manages their material impact risks on people and society, in addition to the environment. Occupational Health can be a material risk impact. This is the social or people side of sustainability and ESG. The premise of #TrueNorth is introduced, where ‘people and their health and safety are valued and reflected in all business decisions as a measure of true corporate performance.’ This notion is supported by examples of workforce value creation in the context of the Impact Pathways approach and work by the Capitals Coalition in their Valuing Human Capital in Occupational Health and Safety white paper and valuation in the National Safety Council (NSC) The New Value of Safety in a Changing World research recently published. It is also supported by recognized sustainability-oriented company performance. This evolving culture change shift in valuing workers and their health, safety and wellbeing is at the core of this Plenary Presentation at the 34th International Congress on Occupational Health, ICOH2024, held in Marrakesh, Morocco on 3 May 2024. Materials and Methods This work embodies new ways of valuing people at work using an Impact Pathways approach, conceptionally based upon the Theory of Change to identify value created by people and occupational health interventions in the workplace. The methodology also incorporates the Sustainability Culture Change model and Seabrook Sustainability Maturity Curve to aid in operationalizing the premise of people and their health, safety and wellbeing and value creation. Value to society is tied to the United National Sustainable Development Goals along with voluntary and mandatory standards such as published by the International Standards Organization, Global Reporting Initiative, European Union, Malaysia, and Brazil. Additionally, this work incorporates a literature review and work by Yorkshire Water and Natura incorporating the true value of their people, human capital. Inputs also include virtual interviews with environmental, health and safety, occupational health, occupational health and safety professionals, Environmental Social Governance, and Chief Sustainability Officers. Finally, the work embeds the author’s experience with transformational change initiatives within two separate divisions of a Fortune 100 steel manufacturer over a four-year timeline. An example presented demonstrates the interconnectivity between occupational health risks and the value and impact of ergonomic interventions for musculoskeletal disorders. Specifically, an intervention or health and safety risk mitigation (control) using manual material handling equipment in a loading dock area is a prevention technique. In this example, the impact could be on workers, their families, communities, the company, or customers. It is an opportunity to demonstrate the unrecognized value people create for a company and society when they are not disabled. In this example, musculoskeletal disorders could include rotator cuff injuries, carpal tunnel syndrome, tendinitis and other muscle strains and low back injuries. Results Traditionally, musculoskeletal disorders causing disability are associated with costs to employers such as absenteeism, increased health care, disability, and worker's compensation costs and lost productivity. The Impact Pathway methodology embeds a valuation approach to also include worker wellbeing, trust, brand impact, customer experience, trust and loyalty, quality products, employee hiring, and retention and quality adjusted life years aligned with positive health outcomes. This valuation demonstrates the value created by the intervention as well as the value of workers, their contribution, their families, communities and the company and its customers. The Impact Pathway approach is company and operations specific, akin to job or task specific risk assessment. The results of an impact Pathway inform decision making. Decision making in the ergonomic intervention example, influenced the type of intervention, overall job and work design, procurement of manual handling equipment, its use by loading dock workers, product quality and integrity, work efficiencies and the wellbeing of the worker. Influencing decision making that values people and the environment is the goal of this work. Conclusions The work being presented introduces new thinking and methodologies to account for the impact and dependency a company has on its employees, workers, and communities. This is the people or social side of sustainability. This also includes the company’s impact and dependency on the environments in which they operate and procure natural and people resources. Connecting the dots between the people, economic and environmental side of sustainability, ESG, human capital management and occupational health, and using principles of organizational change and incorporating Impact Pathways begins to align a company’s leadership, commitment and engagement with an integrated approach to strategy and implementation, incorporating a true measure of value of their employees and workers to their business and performance.

From 2008 to 2020, 180 of S&P 1500 have disclosed employee diversity targets. We conduct the first analysis of firms’ employee diversity targets and ask three research questions: (i) who announces diversity targets? (ii) do firms deliver on their diversity targets? (iii) what are the implications of disclosure of such targets for employee hiring and investors? We find that firms with a greater willingness (proxied by past ESG penalties, higher CEO-to-median employee pay ratio, more media coverage, and after #MeToo and Black Lives Matter movements) and ability (proxied by financial strength, a blue-collar heavy labor force, and gender and ethnic minorities on boards) to improve employee diversity are more likely to disclose diversity targets. Exploiting the Revelio dataset of 15,639 firm-years for 1,203 distinct firms from 2008 to 2020, we observe that firms that disclosed a diversity target have indeed hired more diverse employees, but such diversity levels had already increased substantially prior to the target disclosure. Firms with numerical, forward-looking, and rank-and-file employee-targeted goals are associated with greater employee diversity relative to firms that announce other types of diversity goals. Moreover, improved diversity performance does not appear to occur at the cost of employee quality, as measured by Revelio. Overall our results have practical implications for how investors and stakeholders might want to interpret corporate diversity targets.

The primary objective of this research was to determine the impact of training and development on employee performance, using Garissa County Referral Hospital in Kenya as a case study. The researcher employed a cross-sectional descriptive survey design. The target population for the study consists of all staffs in Garissa County Referral Hospital. The target population was 445 health officers of Garissa County Referral Hospital in Kenya from where a sample population of 10% was obtained to have a sample size of 45 respondents. Data was collected using semi-structured questionnaires and gathered through a drop-and-pick approach. Qualitative data used thematic analysis while quantitative data was analyzed to produce descriptive and regression analysis produced inferential statistics. The study concludes that at 5^% significance level; skills acquisition has a significant positive effect employee performance in Garissa County Referral Hospital, Kenya (β= 0.522 p=0.002).training attendance has a significant positive effect employee performance in Garissa County Referral Hospital, Kenya (β= 0.459, p=0.003) and employee turnover rates have negative significant influence on employee performance in Garissa County Referral Hospital (β= -0.376; p=0.012) The study revealed that 58.34% of change in employee performance in Garissa County Referral Hospital is explained by skills acquisition, training attendance, and employee turnover rates; where employee performance in Garissa County Referral Hospital was significantly and positively explained by skills acquisition as well as training attendance and significantly and negatively explained by employee turnover rates. The study recommends for Garissa County Referral Hospital to; strength its skills acquisition policies and program to increase the way new skills are acquired by identifying new training programs relevant to their job responsibilities; ensure employee training attendance where employee should consistently attend these training sessions, and have policies for addressing employee turnover rates so as to reduce frequent resignation, high turnover and frequent departures and provision for mitigating high termination rates and impact of hiring of new employees.