Organizational Growth Research Articles

IRPJ tax planning using the worker's food program: a case study in a company in the area of industrial equipment of Araraquara/SP

The Worker's Feeding Program (PAT) is a tax incentive of deduction established by the Federal Government through Law 6.321/76, with the purpose of providing food to its employees and in return the reduction of the income tax due of the legal persons. In this sense, the objective of the research was to analyze the tax economy of a company that makes industrial machinery and equipment, located in the city of Araraquara in the state of São Paulo, by means of tax planning of the calculation methods of the Worker's Feeding Program (PAT), with the deduction provided for in Law 6.321/76. The research characterized itself as descriptive, case study and documentary, taking a quantitative qualitative approach. Data collection was performed through company documents, digital bookkeeping and tax bookkeeping from 2017 to 2021. The values of food expenses were collected, LALUR and ECF were tabulated, the rates indicated in the legislation were applied, the values of the IRPJ to be paid were calculated, and the comparison between the two methods was finally made. The results obtained demonstrate that the tax economy using the method of deduction of taxable profit is R $ 724.855,00 already updated by SELIC until 09/2022. It was possible to identify that the company collected values in an improper manner, for not carrying out the method proposed by Law 6,321/76, an amount of R$ 557,712.00. It is concluded that the research on the PAT emphasizes the importance of tax planning and the correct application of the tax deductions of Law 6.321/76, highlighting the need for effective tax management and knowledge of tax laws, since the non-use of tax incentives can bring significant tax costs to the companies. This demonstrates the importance of reviewing tax practices and implementing strategies to optimize the tax burden, promoting greater competitiveness and growth of organizations.

From Automation to Empowerment: Harnessing the Power of AI in Human Resources

AI is transforming HR by enabling more intelligent decision-making, improving employee experiences, and fostering a culture of empowerment. By automating repetitive tasks, AI frees up HR professionals' time to focus on strategic initiatives that drive organizational growth. Moreover, AI-powered analytics and predictive models provide valuable insights into employee behavior, allowing HR teams to proactively address potential issues and improve employee engagement. From recruitment and onboarding to performance management and career development, AI is reshaping every aspect of HR. It allows for personalized and meaningful interactions, helping organizations build stronger connections with their employees. By harnessing the power of AI in HR, businesses can unlock untapped potential and foster an empowered workforce.

Effect of empowerment: how and when do high-involvement work practices influence elder employees' innovative performance?

In today's fast-paced business environment, innovation from elder employees is increasingly vital to organizations. High-involvement work practices that emphasize engagement and empowerment have a significant impact on the innovation performance of these employees, harnessing their wealth of experience and fostering organizational growth. However, most of the current research on innovation performance focuses on the single factor of the individual or the organization, and most of them focus on the linear relationship; research on the factor of human resource practices, in particular high-involvement work practices, is inadequate. Based on social exchange theory, this paper uses structural equation modeling (SEM) to examine the impact of high-involvement work practices on elder workers' innovation performance using 278 valid samples from three time points, and the non-linear effects of exploratory and exploitative innovation on elder workers' innovation performance. (1) There is no significant relationship between high-involvement work practices and elder employees' innovation performance. (2) Exploratory innovation has a significant U-shaped relationship with innovation performance, i.e., as the level of exploratory innovation increases, the innovation performance of elder employees first decreases and then increases. There is a significant inverted U-shaped relationship between exploitative innovation and innovation performance, i.e., as the level of exploitative innovation increases, innovation performance first increases and then decreases. High-involvement work practices have a U-shaped effect on elder employees' innovation performance through exploitative innovation. (3) Transformational leadership moderates the direct effects of high-involvement on exploratory innovation and elder employees' innovation performance, and transformational leadership moderates the U-shaped effect of high-involvement work practices on elder employees' innovation performance through exploratory innovation. The conclusion is helpful for organizations to enhance elder employees' innovation performance by enriching high-involvement work practices.

Validation of the scale of reflective practice in clinical settings among nursing students in Morocco

Background and SettingThe Clinical Practice Reflection Questionnaire (CPRQ) for Nursing Students is a reliable assessment tool used to evaluate students’ reflective practice in clinical settings. However, its validation in the French and Moroccan context and its utilization in nursing education require further investigation. ObjectiveThis study aims to verify the validity of the French version of the CPRQ, specifically translated and adapted for nursing students. ParticipantsThe study included two purposive samples of nursing students from the Higher Institute of Nursing Professions and Health Techniques (HINPHT) in Fez, along with its affiliated campuses in Meknes and Taza. The first sample consisted of 400 nursing students from various academic backgrounds in their second or third year of study. The second sample comprised 800 nursing students. Design and MethodsAn exploratory factor analysis (EFA) was performed on the sample of 400 participants to identify the underlying factor structure. The EFA revealed six factors, which were further validated using confirmatory factor analysis (CFA) on the larger sample of 800 participants. ResultsThe principal factor analysis showed that the CPRQ consists of six factors, explaining 80.78% of the total variance. These factors are essential dimensions of the CPRQ, capturing a significant amount of variability in the scores. The reliability analysis indicated a Cronbach's alpha coefficient of 0.720, indicating good internal consistency. The model's fit indices in the CFA demonstrated high levels of agreement, confirming the strong performance and favorable fit of the measurement model. The CFA also confirmed the original structure proposed by Bijani et al. in 2021, encompassing factors such as professional competence, internal sources of motivation, stimulating clinical context, dynamic organizational atmosphere, reflection-based self-management, and dynamic professional growth. ConclusionsThe findings of this study provide empirical evidence supporting the validity and reliability of the French version of the CPRQ scale as an effective tool for evaluating nursing students’ reflection skills in clinical practice. The validated scale can be confidently employed by nursing educators to assess students’ reflective abilities in a rigorous and consistent manner.

Impact of Digitization on Human Resources: Challenges and Opportunities

As businesses undergo rapid digital transformation, the integration of advanced technologies and digitization has become a prominent driver of organizational success. The adoption of digital tools and platforms has significantly influenced the field of human resources (HR). This study delves into the impact of digitization on HR practices, highlighting the challenges and opportunities faced by HR professionals in the digital age. The study investigates how digitization has streamlined HR processes, such as talent acquisition, performance management, learning and development and employee engagement. It explores the various technological solutions utilized by HR departments, including artificial intelligence, machine learning, data analytics, and cloud-based HR management systems. Additionally, the study analyzes the implications of digitization for the workforce, examining the evolving roles and skill sets demanded of HR professionals in managing digital tools and handling data-driven decision-making. Furthermore, the study investigates the challenges HR departments encounter in their journey towards digitization. These challenges encompass concerns about data privacy, security, and ethical use of employee data, as well as resistance to change from employees and traditional HR practitioners. Additionally, the present research explores potential biases embedded in algorithms and automated HR processes, raising critical questions about fairness and inclusivity in a digitalized HR environment. The study also sheds light on the opportunities digitization presents for HR departments to become strategic partners in shaping organizational growth and performance. By leveraging data-driven insights, HR professionals can enhance workforce productivity, identify skill gaps, and predict future talent needs. Moreover, digital HR tools enable personalized employee experiences, fostering greater job satisfaction and retention. This present study concludes with recommendations for HR leaders and organizations to effectively embrace digitization while navigating the challenges.

Deciphering Financial Strategy Management: Insights into Performance and Investment Decision-Making

This study explores financial strategy management's implications on organizational performance and investment decision-making processes. Employing a qualitative approach, the research conducts a comprehensive literature review to synthesize existing knowledge. The study highlights the significance of effective financial strategy management in enhancing organizational profitability, liquidity, and growth prospects. Through an analysis of empirical studies by Graham and Harvey (2001), Fama and French (1993), and Carhart (1997), the research underscores the importance of tailored financial strategies and active portfolio management in achieving superior investment performance. Furthermore, integrating environmental, social, and governance (ESG) criteria into financial strategy formulation is examined, drawing on research by Li and Tang (2020), which suggests that companies embracing sustainability principles can achieve competitive advantages and attract socially responsible investors. The findings emphasize the multifaceted nature of financial strategy management, necessitating a comprehensive understanding of internal and external factors influencing financial decisions. The study also discusses future research directions, including exploring emerging trends such as digitalization, the role of behavioral biases in financial decision-making, and longitudinal studies tracking the performance of financial strategies over time. This research contributes to the theoretical understanding and practical implications of financial strategy management in navigating dynamic market environments.

The correlation between oral health and stunting in children: A literature review

Background: Growth stunting refers to a condition in which children have a lower stature compared to their classmates, as determined by the World Health Organization's child growth standard assessment. This disorder can impact the growth of the brain and other body components, including the oral cavity, leading to effects on oral hygiene and general oral health. The objective of this study is to establish the relationship between stunting and dental and oral health in children. There is a considerable body of scientific research that leans in this way, and it appears that there is an association between growth retardation and dental health. According to the findings of this research, oral health was determined by the presence of oral hygiene, oral illness (dental caries), salivary flow rate, and salivary content. One of the risk factors for ECC is the presence of stunting. According to this study, there is a connection between stunting and ECC as well as moderate dental hygiene. Objectives: To review the correlation between oral health and stunting in children. Conclusion: There exists an association between growth stunting and dental health in children. The oral hygiene can be classified as moderate to poor based on the OHI-S test, and selected studies have identified a high plaque index. Furthermore, it was shown that children with growth stunting had a reduction in both salivary flow rate and the content of their saliva. Dental caries is the primary cause of oral illness, leading to a decline in oral health and is associated with development stunting in children.

How do non-profits use profits? Evidence from U.S. non-profit hospitals

ABSTRACT Non-profit organizations can legally seek profits, but how they use profits is unclear. This study tests and extends Chang and Tuckman’s theory of profit accumulation by non-profits. Through a longitudinal analysis of U.S. non-profit hospitals, we find that non-profit hospitals seek profit accumulation over time. Further analysis suggests that non-profit hospitals are more likely to expend accumulated profits to pursue organizational growth and financial stability than to subsidize services to disadvantaged groups and reduce health disparities. Overall, non-profit hospitals tend to prioritize profits to serve organizational benefits over social mission.

The Effects of Sustainable Hospitality Supply Chain on Customer Satisfaction and Customer Repurchase Intentions

Purpose: Sustainability is seen as an activity that promotes organizational growth through customer satisfaction. The current trend suggests that customers have high concerns about sustainability in the hospitality sector. The focused of this study looked into the sustainable hospitality supply chain impact on customer satisfaction and customer repurchase of hospitality services. Methods: Utilizing data obtained from customers patronizing any of the hospitality services (hotels accommodation, conferences and restaurants) in Ghana. The study focused on validating and testing a hypothesized model using the SmartPLS tool. Results and Conclusion: The result indicates a significant positive relationship between all the sustainable dimensions (economic, environmental, and social). These findings suggest that customer satisfaction is influenced by sustainable supply chain dimensions. The findings further revealed that the environmental dimension of sustainability provides a direct and significant relationship to customer repurchase of hospitality services, but the economic and social dimensions influence customer repurchase of hospitality services through customer satisfaction. Implication of Research: The findings of this study will enable practitioners and policymakers to understand sustainability practices in hospitality firms and assist them to prioritize, align or realign their limited resources on the sustainable dimensions since there is varying degree of impact of each dimension. Originality/Value: This paper adds to the existing findings by demonstrating the larger impact of sustainability in promoting customers retention for hospitality services. The study is unique as it shows the role of customers satisfaction in the relationship between sustainability dimension and customers retention for hospitality services. It provides evidence that sustainability dimensions is not a direct consequence of customer retention unless there is sufficient customer satisfaction for that sustainable dimension.

Protean career orientation to turnover intentions: moderating roles of current organizational career growth and future organizational career growth prospect

PurposeTargeting at the inconsistent relationship between protean career orientation and turnover intentions, this study aims to uncover when and why such inconsistency occurs. It emphasized the mediating role of organizational identification and moderating effects of current organizational career growth and future organizational career growth prospect.Design/methodology/approachThe authors conducted a three-wave time-lagged study over seven months, with a sample of 1,012 participants from various occupations.FindingsThe relationship of protean career orientation to turnover intentions via organizational identification was negative when current organizational career growth was high, and it was positive when current growth was low. Future organizational career growth prospect weakened organizational identification–turnover intentions relationship. Those two moderators jointly influenced the indirect relationship. For employees low in both states, the positive indirect relationship was the most significant.Originality/valueBy integrating social identity theory and social cognitive theory, this study provides a comprehensive understanding of protean career orientation–turnover intentions relationship. It also enriches studies on protean career orientation and organizational identification–turnover intentions relationship.

The impressions of industrial psychologists of their proficiency as coaches

Orientation: Coaching’s expansion is driven by its impact on job performance and wellbeing through positive reinforcement and goal achievement. Working as coaches for individuals, teams, and organisations, industrial psychologists often report feeling inadequately prepared for their coaching roles.Research purpose: The objective of this study was to explore industrial psychologists functioning as coaches, and, their training and development needs related to coaching in the workplace.Motivation for the study: Coaching is driven by its benefits for job performance and wellbeing, highlighting a challenge where many industrial psychologists, frequently acting as coaches, feel unprepared.Research approach, design and method: A qualitative research approach with an interpretivism paradigm was employed in this study. The participants, industrial psychologists and interns (N = 17) were approached using snowball sampling. The data was captured with qualitative surveys and analysed using thematic analysis.Main findings: The results showed that some participants felt confident since they experienced certainty of coaching psychology theories and the role of self-awareness in shaping their coaching methods. Some participants experienced less confidence in their coaching abilities and highlighted the need for supervision from a mentor in sound coaching practices. The participants reported a need for further development in skills such as emotional competence, and theoretical and technological knowledge and practice management.Practical/managerial implications: Coaching interventions by industrial psychologists can enhance employee strengths, boosting organisational returns and promoting a triple-bottom-line.Contribution/value-add: An industrial psychologist committed to coaching development can significantly boost both personal and organisational growth.

Curriculum Development at PT. KAI Training Center Ir. H. Djuanda Bandung

Investing in Human Resources (HR) is crucial for a company's success despite technological advancements. High-quality human resources are essential, serving as the driving force within an organization. The Manager Curriculum collaborates to design a competency-based curriculum tailored to the company's needs, emphasizing attitude, skills, and knowledge. The syllabus outlines long-term learning plans. Learning methods include discussions, case studies, and exercises to engage participants effectively. Teaching materials, in the form of handouts, are prepared and approved to facilitate systematic learning. Overall, nurturing human resources is vital for an organization's growth and competitiveness.

Fimbrin associated with Pmk1 to regulate the actin assembly during Magnaporthe oryzae hyphal growth and infection

The dynamic assembly of the actin cytoskeleton is vital for Magnaporthe oryzae development and host infection. The actin-related protein MoFim1 is a key factor for organizing the M. oryzae actin cytoskeleton. Currently, how MoFim1 is regulated in M. oryzae to precisely rearrange the actin cytoskeleton is unclear. In this study, we found that MoFim1 associates with the M. oryzae mitogen-activated protein (MAP) kinase Pmk1 to regulate actin assembly. MoFim1 directly interacted with Pmk1, and the phosphorylation level of MoFim1 was decreased in Δpmk1, which led to a change in the subcellular distribution of MoFim1 in the hyphae of Δpmk1. Moreover, the actin cytoskeleton was aberrantly organized at the hyphal tip in the Δpmk1, which was similar to what was observed in the Δmofim1 during hyphal growth. Furthermore, phosphorylation analysis revealed that Pmk1 could phosphorylate MoFim1 at serine 94. Loss of phosphorylation of MoFim1 at serine 94 decreased actin bundling activity. Additionally, the expression of the site mutant of MoFim1 S94D (in which serine 94 was replaced with aspartate to mimic phosphorylation) in Δpmk1 could reverse the defects in actin organization and hyphal growth in Δpmk1. It also partially rescues the formation of appressorium failure in Δpmk1. Taken together, these findings suggest a regulatory mechanism in which Pmk1 phosphorylates MoFim1 to regulate the assembly of the actin cytoskeleton during hyphal development and pathogenesis.

Analyzing Professional Well-being: The Intersection of Demographics, Work-Life Balance and Job Satisfaction

Background: Work-life balance (WLB) is a multifaceted and contemporary phenomenon where individuals strive to attain balance among their personal, professional, and social domains. Unfortunately, it hasn’t received significant consideration. This study aimed to investigate and comprehend the impact of demographics on WLB and work satisfaction amongst medical and dental professionals. Methods: An observational, cross-sectional study was performed between medical and dental professionals in Karachi from January to March 2023. The questionnaire consisted of demographics, work details, work satisfaction-related questions, and psychological and support questions, which were evaluated using a 3-point Likert scale. Analysis was done using SPSS software version 26 with p<0.05. The chi-square test and Pearson correlation test were employed to observe the association pattern. Results: A total of 383 out of 385 responses (99.4%) were included in the study. Females constituted 51.3% and males made up 48.7% of the sample. Of those, who belonged to the dental department 71% and 29% belonged to the medical department. In this sample, variables such as marital status (p=0.044), department (p<0.001), and dependents (p=0.010) were found to be significant with WLB score. In contrast, gender (p=0.032), marital status (p=0.022), and dependents (p<0.001) were significant with work satisfaction scores. Conclusion: A notable correlation was observed between demographics and work-life balance score (WLB). Institutions are encouraged to prioritize initiatives that increase awareness among their staff and nurture a stress-free environment to enhance well-being, contributing to individual satisfaction and organizational growth.

Implementation of Human Capital Management in the Sharia Economist Training (SET) Universitas Sumatera Utara

This research aims to evaluate and describe the implementation of human capital management through the Sharia Economist Training (SET) event to create human capital management in organizations so that they have high motivation in organizational activities. The focus of the research is on human capital management in the form of Individual Capability, Individual Motivation, Leadership, Organizational Climate and Workgroup Effectiveness. This research is research that uses a qualitative paradigm with descriptive qualitative methods. Data was collected through interviews and participant observations carried out by researchers when holding the SET event. Data was analyzed using SWOT analysis to determine the implementation of human capital management at an event. The research results show that the implementation of human capital management in the SET event can improve skills and performance for growth and development in organizations. USU's SET event has fulfilled several components of human capital management. There are also shortcomings in the publication and documentation division and the Daily Management Body (BPH) division which will later be re-evaluated for the next event. It can be concluded that implementing human capital management in an event is very important for the success and smooth running of the event.

Utilizing Local Professional Association Chapters as Pathways for Leadership Development.

In 2019, there was no entity specifically dedicated to health promotion and education practitioners in Connecticut or New England. This made it difficult for health promotion practitioners and students to network, collaborate, and engage in professional development. The purpose of this article is to share our experiences developing the new Connecticut Chapter of the Society for Public Health Education (CT SOPHE), including how we leveraged student interns during the first two years to promote organizational growth. To build our membership, it was important to determine who would be interested in joining CT SOPHE and so we focused on three groups: the current workforce/professionals, future workforce/students, and future leaders/interns. Over the course of these two years, three interns were recruited to help with creating a needs assessment (MPH student) and program development (two BS students); the organization was established by an MPH student as her internship project. Three former interns share how their experience working with the CT SOPHE board has helped them develop crucial leadership skills early in their careers. Embedding student interns into the framework and operations of CT SOPHE demonstrates an intentional and strategic commitment to the sustainability of both the organization and the workforce.

Bridging the gap: unleashing the power of non-core departments through interdepartmental collaboration.

Traditional research on firm performance has predominantly emphasized the role of key departments, often underestimating the potential contributions of non-core departments. This study redresses this oversight by investigating the impact of non-core departments on firm performance. Utilizing a comprehensive 20-year dataset from Chinese A-listed firms and employing the endogenous growth model, we scrutinize the influence of non-core departments on enterprise productivity and organizational growth. Our findings underscore that non-core departments significantly enhance firm performance. Furthermore, we observe a negative coefficient of the interaction term, implying the presence of diminishing returns to scale when amalgamating department diversity with firm knowledge. This suggests that while both department diversity and firm knowledge independently contribute positively to firm performance, their conjoined effect does not necessarily induce a proportionally amplified impact. Moreover, we found that factors such as the company's equity structure, market environment, and the age and education level of executives may moderate the impact of departmental diversity on firm performance. This study enriches the literature by spotlighting the potential of non-core departments in propelling firm success and underlines the imperative for strategies that cultivate interdepartmental collaboration. The implications of these findings propose that firms can leverage the potential of non-core departments for sustainable growth, offering a fresh perspective for future research in organizational development.

Knowledge Repositories for Managing Knowledge in Learning Organizations

Learning organizations create a phenomenal amount of scholarly knowledge as part of their academic discourse and research activities. This scholarly knowledge must be preserved and made accessible to other members. The absence of tools and strategies to facilitate the storage and accessibility of knowledge and information resources poses lots of challenges for the growth of learning organizations, particularly, learning organizations in Ghana. This study, therefore, sought to assess the deployment of knowledge repositories in learning organizations toward effective knowledge creation, use, sharing, retention, and retrieval. The study employed the triangulation design and online survey research. The triangulation helped in the collection of quantitative data followed by qualitative instruments (interviews) to find answers to pertinent questions and issues that were insufficiently addressed in the questionnaire responses. Nine (9) learning organizations in Ghana participated in this study. The study established that knowledge repositories and technology played critical roles in managing knowledge in learning organizations. However, the knowledge repositories were not user-friendly and fully utilized or accessible for knowledge management practices at the learning organizations. Also, the absence of fully integrated ICT Tools and Infrastructure inhibited the effective promotion of knowledge management initiatives at the learning organizations. The study concludes by developing a knowledge repository architecture for knowledge management in learning organizations.

Legislative Response to the Rapid Growth of Chartiable Bail Organizations

Legislative Response to the Rapid Growth of Chartiable Bail Organizations

Review Paper- Modern Recruitment and Selection Process

This research paper is about Modern recruitment and selection process, in my research as I go further, I know about the many methods that is uses for hiring and selecting employees. The corporation has recently begun to view its human capital as its most significant asset. The organization closely monitors the recruitment process since it fosters the organization's advancement and growth. The term "recruitment" is now used to describe human resource logistics. Human resource logistics are now referred to as "recruitment". This paper's primary goal is to list standard procedures that businesses use when hiring and choosing employees. This paper focuses on the different methods of recruitment and selecting process, and choosing the right man for right job. Keywords: recruitment, human capital, organization, selection, employees, advancement and growth