Human Resource Costs Research Articles

E-Tendering and Performance of Humanitarian United Nations Agencies and Non-Governmental Organizations in South Sudan

Purpose: Manual procurement processes are expensive in terms of human resource cost, purchasing cost, wastage due to errors of commission or omissions, cause of delays in delivery of goods, services, and works which accounts for 40% of losses due to inefficiencies, and attracts corruption in the system amongst others. The study aimed to assess the effect of e-tendering on performance of humanitarian United Nations agencies and non-governmental organizations in South Sudan. Methodology: The study methodology adopted an explanatory research design of cross-sectional type for the population under study. There were over 235 National Non-governmental organizations, 150 International organizations in addition to over 15 United Nations agencies, bringing the total target population to 400 organizations. This study targeted 400 humanitarian organizations operating in South Sudan. Therefore, the sample size of 200 humanitarian organizations operating in South Sudan was selected using a stratified random sampling technique. Data was collected using structured questionnaires and analyzed using descriptive and inferential statistics. Results: Reliability findings indicated that e-tendering had a Cronbach Alpha Coefficient of 0.873, and performance had 0.859. The study established that e-tendering had a positive and significant relationship with performance significant (β=0.282, P=0.000). Conclusion: The study concluded that e-tendering has a positive and significant effect on performance of humanitarian United Nations agencies and non-governmental organizations. This study hence suggested that all NGOs and humanitarian agencies should ensure they adopt the use of e-tendering in their solicitation and sourcing processes in conducting procurement activities. The study cited advantages such saving time, wide coverage of markets and reaching more potential suppliers and finally save environment from printing more paper works attaining sustainable procurement practice.

Cost per kilogram weight-lost - Lifestyle change program at the Public Health Institute in Croatia

Abstract According to the 2019 European Health Survey, 42% and 23% of the Croatian adult population were affected by overweight or obesity, respectively. Counselling services are available in some Public Health Institutes for free or paid out-of-pocket. The estimated cost per kilogram lost in programs in Europe and the USA ranges from 100-340€, with a justifiable cost estimation for a weight loss intervention being 120-210€. Aim was to demonstrate the cost of losing one kilogram by analysing necessary initial material and human resources, including equipping counselling centres, and estimating the cost of continuous implementation. In the year 2023, 47 participants (31F,10M) with a BMI higher than 30 kg/m2 enrolled in the three-month free Program in the County Public Health Institute in Pozega. The program consisted of personalized assessment, habit change plan, education, counselling and follow-up. An analysis of the minimal required equipment and working hours of physician and a nurse (contracted gross hourly wage rates) was conducted. The main outcome measure was the cost of one kilogram lost by participants at the end of the Program. Program was completed by 41 (22F, 9M) participants (87.2%). Their initial BMI ranged from 30.3 to 47.4 kg/m2. Collectively, they lost 323.2 kg (1.3-24.4kg), with an average of 7.9 kg or 7.4% (1.7-19.8%) of their initial weight lost. The estimated total cost of medical, IT and office equipment, was 9363€. The human resources cost was 9509€, with a specialist and nurse spending 249 and 116 hours, respectively (27.6€/hour and 13€/hour). The initial cost per kilogram lost, including the prerequisites for the work of the counselling centre, was 58.4€. The continuous program cost with equipment already in place is estimated at 27.9€ per kilogram lost. We have shown that the lifestyle management program in the Croatia without extra cost to patients delivers results with a cost of 27.9€ per kilogram weight-lost in continuous implementation. Key messages • The significant impact of obesity on premature mortality and healthcare systems calls for the systematic implementation of effective weight management programs that are available to patients for free. • It is possible to implement effective weight management program in Croatia without extra cost to patients for 27.9 € per kilogram weight-lost.

Évaluation de l’impact économique et du parcours patient lors du traitement de l’occlusion coronaire totale chronique

Chronic total occlusion (CTO) of coronary arteries is defined as complete absence of antegrade coronary flow without iodine passage, since more than 3 months. Coronary revascularization is a highly resource-intensive angioplasty procedure involving numerous medical devices (MDs). Its consumption and associated costs are not covered by either the medical act classification (CCAM) or the hospitalization fees and additional MD funding. The primary aim of this study is to analyze the financial sustainability of this activity for a public healthcare institution and to assess the budgetary impact of CTO treatment on the most expensive items of expenditure. The secondary aim is to describe the patient's intra-hospital pathway. CTO revascularization stays are categorized under the code 05K06 "Vascular Stents without Myocardial Infarction". Major cost items were identified using national coded expenditure data and compared with those from our cost study. Every CTO intervention from January to November 2021 were retrospectively retrieved. Establishment purchase prices in 2021 were used to determine MD costs. Clinical data were extracted from electronic patient records. Operative data (procedure duration, professionals involved, and MD used) were extracted. Human Resources (HR) costs were integrated into the calculations. A Sankey diagram was created. Data are expressed as mean ± standard deviation. In our study, 41 patients underwent 45 interventions. The median was 65 years. 78% of interventions were successful with a median duration of 113 minutes. 222 different MD references were used, with 27% reimbursed additionally and 73% funded within the homogeneous group of stays (HGS). The total cost of MD described in the coded expenditure data is 2142euro, of which 721euro is funded within the HGS. In our cohort, it represented averages of 2736euro ± 1393euro and 1710euro ± 926euro, respectively. Regarding HR, the total cost described in the coded expenditure data was 442euro compared to 410euro ± 169euro in our cohort. Finally, patient pathway analysis showed an average length of stay (LOS) of 1.8 days. Two pathways were identified depending on admission context: weekday hospitalization or cardiac intensive care. CTO revascularization is a planned intervention with a short LOS and a highly standardized patient pathway. Our study highlights a proliferation of MD references used during CTO revascularization due to innovative industrial developments. The cost differential with coded expenditure data confirms the need for a revision of the procedure and its categorization within an HGS, which is currently non-specific.

Research on Software Vulnerability Detection Methods Based on Deep Learning

This paper aims to investigate software vulnerability detection methods based on deep learning to address the ever-growing challenges in software security. With the rapid development of information technology, software vulnerabilities have become the primary targets of cyberattacks, posing severe threats to economic, military, and social security. By analyzing the limitations of existing software vulnerability detection methods, this paper explores the potential applications of deep learning technology in this field. Through a literature review, relevant theories of software vulnerabilities are introduced, including the concept, types, and impacts of vulnerabilities. Subsequently, detailed descriptions of deep learning-based vulnerability detection methods are provided, encompassing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs) and their variant LSTM, as well as the application of program slicing techniques in vulnerability detection. By evaluating and improving existing deep learning models, a novel deep learning-based vulnerability detection framework is proposed, with its workflow and technical principles elaborated. The proposed deep learning-based vulnerability detection method can effectively enhance the accuracy and efficiency of software vulnerability detection, reduce reliance on expert knowledge, and lower human resource costs. Experimental results demonstrate that this method performs exceptionally well on multiple datasets, indicating broad application prospects and significant research value. The deep learning-based software vulnerability detection method offers new insights and tools for addressing current software security challenges. In the future, with the continuous development and improvement of deep learning technology, this method will play an even more crucial role in the field of software vulnerability detection.

Internet Technology for Efficiency and Resilience in Ocean Transportation Supply Chain Management: A Case Study of China Ocean Shipping Group

With the global maritime transport industry has faced many challenges in recent years, such as market volatility, environmental requirements and technological upgrading. The wide application of Internet technology has changed the management mode of the marine shipping industry and brought new opportunities for its development. Taking China Ocean Shipping Group as a case study, this study aims to explore the use of Internet technology to solve the problems faced by the ocean shipping supply chain and to discuss the importance of Internet technology in the ocean shipping supply chain, its areas of application, and the changes it may bring. Currently, the main problems faced by the marine transport supply chain include human resource costs, logistics information technology level, port and route selection, and shipping market uncertainty, which seriously affect the efficiency and flexibility of marine transport and operating costs. This study discusses Internet technologies to solve practical problems and specific supply chain management measures, including supply chain efficiency, flexibility and operating costs.

Identifying Improvements in Treating Extremity Musculoskeletal Injuries During Prolonged Care.

In prolonged care scenarios, where medical evacuations are significantly delayed, the treatment and transport of casualties with extremity musculoskeletal injuries will drain combat units' human resources. Developing enhanced splinting techniques to restore casualty mobility and function can alleviate this drain. To guide this development, a panel of tactical combat and wilderness medicine experts was assembled to determine which extremity musculoskeletal injuries had the greatest impact on unit capabilities, and the materials available for splinting these injuries. Unstructured consultations with panel members yielded preliminary lists of injuries and materials. These lists were consolidated and redistributed to panel members for final evaluation where they ranked the injuries based on frequency and human resource cost and assessed the accessibility of materials. Responses for the final evaluation were statistically analyzed using Wilcoxon rank-sum tests and Placket Luce models. Aggregated responses indicated that panel members thought that knee and ankle ligamentous injuries and radial head fractures were the most frequently occurring injuries, although closed distal femoral fractures, below knee amputations, and open tibia fractures would require the most demand for injury care. Assessing the combined impact of frequency and human resource cost indicated that knee and ankle ligamentous injuries and closed tibia fractures had the greatest impact on unit readiness. Responses also indicated that a variety of materials would be available for applying or improvising splints. Although the combined impact of knee and ankle ligamentous injuries were ranked the highest, limitations in relative rankings and the existence of effective low-cost treatments for these injuries suggest that greater gains in unit effectiveness would come from focusing on developing solutions for fractures with higher human resource cost, such as leg and arm fractures. This information can be used to develop enhanced splints that can preserve unit readiness in the field.

E-Procurement and Performance of Humanitarian United Nation Agencies and Non-Governmental Organizations in South Sudan

Manual procurement processes are expensive in terms of human resource cost, purchasing cost, wastage due to errors of commission or omissions, cause of delay in delivery of goods, services and works which accounts for 40% of losses to inefficiencies, and attracts corruption in the system amongst others. The study was guided by four objectives: To assess the role of e-tendering on performance of humanitarian United Nations agencies and non-governmental organizations in South Sudan. To examine effect of e-contract management on performance of humanitarian United Nations agencies non-governmental organizations in South Sudan. To evaluate effect of e-order processing on performance of humanitarian United Nations agencies non-governmental organizations in South Sudan and to explore influence of e-supplier management on performance of humanitarian United Nations agencies non-governmental organizations in South Sudan. The study methodology adopted explanatory research design of cross-sectional type for the population under study. There were over 235 National Non-governmental organizations, 150 International organizations in addition to over 15 United Nations agencies, bringing the total target population to 400 organizations. This study targeted 400 humanitarian organizations operating in South Sudan. Therefore, the sample size of 200 humanitarian organizations operating in South Sudan were selected using stratified random sampling technique. Data was collected using structured questionnaires which was dropped and picked later or emailed. The data collected from two hundred (200) respondents was coded into statistical package of social sciences (IBM SPSS v29) data analysis tool. The researcher covered a total of 20 respondents for pilot testing. Content validity was also conducted while reliability was conducted using Cronbach alpha. The data was presented in inform of graphs, charts, bars for descriptive analysis. Reliability findings indicated that e-tendering had Cronbach Alpha Coefficient of 0.873, e-contract management had 0.852, e-order processing had 0.872, e-supplier management had 0.736, and performance had 0.859. All the variables had Cronbach Alpha Coefficients greater than 0.7 and this denoted that the questionnaire was reliable. Validity findings reported that KMO value was 0.623 which was above the recommended minimum threshold of 0.5. This statistic implies that the statements in the questionnaire were adequate. In addition, results of the Bartlett roundness test yielded a chi-square statistic of 41.373 and a p-value of 0.000<0.05. These statistics indicate that the statements were correlated and therefore suitable for further analysis. The study found that e-tendering, e-contract management, e-order processing, and e-supplier management have a positive and significant relationship with performance. The study hence concluded that e-tendering, e-contract management, e-order processing, and e-supplier management have a positive and significant effect on performance of humanitarian United Nations agencies non-governmental organizations in South Sudan. Based on these findings, the study suggested that all NGOs and humanitarian agencies should ensure they adopt the use of e-platforms in conducting activities relating to procurement. The study also recommends that the policy makers that make policies relating to humanitarian agencies and NGOs should formulate for them a policy that will enable them make use of the e-platform in conducting procurement activities without any limitations.

Trends and Outcomes in Elective Pediatric Surgery During Weekends

PurposeLimited operating room availability constrains hospital scheduling capacity for elective surgical cases. Leveraging weekends for elective surgical cases could increase operative capacity but must be balanced with practical considerations. Our study aimed to characterize trends and outcomes for elective pediatric surgeries performed during weekends. MethodsThis retrospective cohort study used the Pediatric Health Information System database from 2016 to 2019 to identify surgeries in children <18 years of age from 38 hospitals. Six elective surgeries, commonly performed on the weekend, were selected for analysis. Trends in elective surgeries during weekends (Saturday or Sunday) were evaluated using the Mann-Kendall trend test. Multivariable regression models were used to compare complications and costs between weekend and weekday surgeries. ResultsOf the 233,266 elective surgeries evaluated, 357 (0.15%) were performed during weekend hours. The proportion of surgeries performed on weekends was stable over time (p = 0.65). Following adjustment for clinicodemographic and hospital-level factors, no differences were observed when comparing weekend to weekday surgeries in terms of surgical complications [adjusted Odds Ratio: 1.59; 95% Confidence Interval (CI): 0.65–3.90; p = 0.32] or mortality (n = 1 in cohort). Weekend surgeries were associated a small additional cost compared to weekday surgeries (β-coefficient $312; 95% CI: $152 to $473; p < 0.01). ConclusionElective pediatric surgeries performed during weekends were uncommon, stable in occurrence, and not associated with substantial increases in complications or costs compared to weekday surgeries. Increasing surgical capacity by extending into weekend scheduling merits further assessment of patient and provider satisfaction, unexpected human resource costs, and thoughtful case selection to ensure patient safety. Level of EvidenceIII. Type of StudyRetrospective Cohort Study.

Ex-situ restoration of the Mediterranean forest-forming macroalga Ericaria amentacea: optimizing growth in culture may not be the key to growth in the field

Evidence of local and regional declines in the canopy-forming alga Ericaria amentacea, a foundation species of diverse marine forest communities on exposed Mediterranean coasts, have spurred restoration efforts focused on sustainable ex-situ techniques. The need to balance the costs of culture maintenance and the susceptibility of early life stages to stressors in the native habitat, including rapid, often extreme shifts in temperature, hydrodynamics and nutrient availability, have driven current efforts to create a culture environment that primes seedlings for outplant, increasing their resilience rather than maximizing growth. We tested the effects of 1) higher culture temperature (25°C) combined with wave simulation and 2) reduced nutrient loads (10% of standard protocol) with wave simulation on post-culture and outplant outcomes relative to optimal growth conditions in established protocols (20°C, no waves, high-nutrient culture medium). While increased temperature and water motion negatively affected seedling growth in culture, and higher nutrients caused oxidative stress likely associated with enhanced epiphyte overgrowth, these effects were not clearly translated into patterns of long-term growth in the field. Instead, survival in the initial days post-outplant appeared to be the bottleneck for restoration potential, where substrates with persisting seedlings at one month were generally found with flourishing juveniles at four months. Larger clumps of seedlings, in turn, were strongly associated with both initial survival and future growth. These results underscore the importance of the zygote settlement phase to establish high seedling densities, which may be optimized by phenological monitoring of the donor population. They also suggest that less-controlled, more environmentally-realistic culture conditions involving the introduction of mild stress may enhance the survival of early life stages of E. amentacea during the transition to the native environment, simultaneously providing a means to reduce human resource costs in culture and move toward scaling up.

Improving a continuous mercury analyzer with circulated carrier gas: Economic and operational advancements

Elevated mercury (Hg) emissions since industrialization have created worldwide elevated levels of Hg in environment, causing ecosystem and human health impacts. Addressing these concerns requires across-nation efforts and international cooperation. In cooperation with the United Nations Environment Programme (UNEP), through its implementation of the Minamata Convention (MC), several international and intranational projects have monitored Hg levels in the atmosphere, water, soil and biota for decades. Obviously, these global monitoring projects require substantial resources, such as government funding, human resources, and analytic instruments. Different types of Hg analyzers have been developed and used in these global monitoring projects, however, most of them require inert carrier gas (i.e. Ar, He) supply, especially if detection requires fluorescence spectroscopy. Frequent consumption and replenishment of carrier gas during normal operation incur substantial financial and human resource costs. Therefore, these instruments cannot operate autonomously for long periods of time and require a carrier gas cylinder exchange, a limitation especially in remote regions and on ocean research cruise campaigns where it is challenging to function autonomously for long duration, limiting data collection in these locations. To address this issue, we developed a novel prototype automated Hg analyzer with a new design using a circulated carrier gas system. This development decreases the carrier gas consumption and increases the Hg analyzer operation duration, saving up to 99% on carrier gas consumption compared to the widely used Tekran 2537 and NIC AM-6F atmospheric Hg analyzers instruments. By using the circulated carrier gas design, our Hg analyzer only consumes 1 L per week. Overall, this improvement not only saves carrier gas but also enhances the instrument's self-operating capability in remote areas and reduces the financial and human resource costs associated with frequent replacement of the carrier gas.

The Influencing Factors of the Benefits of Operation Cost Management in Service Industry in Shandong

The business community in the service industry is generally unaware of operation cost management and lacks a technique for managing operation costs. The rising expenses of human resources, materials and equipment, rent, and real estate are among the most significant challenges in the service industry. This paper aimed to study the influencing factors of the benefits of operation cost management in the service industry in Shandong. The objectives of the study were: 1) To examine whether human resource costs affect the benefits of operation cost management in the service industry in Shandong; 2) To examine whether material and equipment costs affect the benefits of operation cost management in the service industry in Shandong; and 3) To examine whether rental costs affect the benefits of operation cost management in the service industry in Shandong. This study adopted the quantitative research method. In this study, a total of 378 questionnaires were distributed, with 325 valid questionnaires, and the validity rate was 85.97%. The population consisted of service industry companies in Shandong Province, including restaurants, retail, healthcare, education, and training businesses. Based on the target cost theory, this paper found that: 1) Human resource costs have a significant positive effect on the benefits of operation cost management in the service industry in Shandong; 2) Material and equipment costs have a significant positive effect on the benefits of operation cost management in the service industry in Shandong; and 3) Rental costs have a significant positive effect on the benefits of operation cost management in the service industry in Shandong. For recommendations, operation cost management in the service industry should focus on the following aspects: 1) Optimizing human resource costs; 2) Rationalizing material and equipment costs; 3) Improving rental costs.

Measuring the cost of human resources and its role in supporting decisions... a case study in sports clubs

Measuring the cost of human resources and its role in supporting decisions... a case study in sports clubs

Human resources leverage, technological capability and cost efficiency: Basis to enhance organizational agility framework

Human resources leverage, technological capability and cost efficiency: Basis to enhance organizational agility framework

Improving HPV Vaccination Uptake Among Adolescents in Low Resource Settings: Sociocultural and Socioeconomic Barriers and Facilitators.

Lower- and middle-income countries (LMICs) are disproportionately impacted by human papillomavirus (HPV) and would benefit from implementing the HPV vaccine. In the context of competing health priorities, utilizing scarce domestic infrastructure and human resources for HPV vaccination remains challenging for many LMICs. Given the high benefits of the HPV vaccine, the World Health Organization (WHO) is now encouraging for all countries, particularly LMICs, to introduce HPV vaccines into their routine immunization programs. Understanding the barriers and facilitators to HPV adolescent vaccine programs in LMICs may help strengthen how LMICs implement HPV vaccine programs, in turn, increasing HPV vaccine acceptance, uptake, and coverage. To identify and assess barriers and facilitators to implementing adolescent HPV vaccination programs in LMICs. This study comprised a review of literature assessing adolescent HPV vaccination in LMICs published after 2020 from a sociocultural perspective. Overall, the findings showed that LMICs should prioritize increasing HPV vaccine availability and HPV vaccine knowledge, particularly focusing on cancer prevention, as knowledge reduces misinformation and increases vaccine acceptance. Evidence suggests that factors promoting HPV vaccine uptake include fostering low vaccine hesitancy, integrating HPV vaccination as a primary school routine vaccination, and vaccinating both genders. A one-dose HPV vaccine may enable many LMICs to increase vaccine acceptance, uptake, and coverage while controlling financial, infrastructure, and human resource costs. As HPV is one of the leading causes of death in many LMICs, implementing the HPV vaccine may be highly beneficial. Cohesive national HPV vaccine buy-in and understanding the success and challenges of prior LMIC HPV vaccine implementation is crucial to developing effective, efficient, and sustainable HPV vaccination programs.

Human Resource Costs and Corporate Financial Performance of Listed Deposit Money Banks in Nigeria

Human Resource Costs and Corporate Financial Performance of Listed Deposit Money Banks in Nigeria

Performance Of The National Zakat Agency Based On Financial Ratios

This research aims to analyze the performance of BAZNAS Central Lombok Regency based on financial ratios. The type and research approach used is quantitative descriptive. This research uses secondary data from BAZNAS Central Lombok Regency financial reports for 2018-2022. The research results show that the activity ratio value indicates that BAZNAS Central Lombok has effectively distributed Zakat, Infaq, and Shadaqah (ZIS) funds. The turnover ratio shows very high/active performance, whereas the performance of ZIS fund distribution is excellent in time. The efficiency ratio shows that the ratio of collection costs is efficient, the operational cost ratio using the total operational costs divided by total ownership rights approach is inefficient, while the operational cost ratio using the total operational costs divided by total collection approach is efficient, as well as the human resource cost ratio. The amil fund ratio and liquidity ratio show good performance. On the other hand, the growth ratio shows poor performance. Theoretically, this research can be used as a reference for future research. Practically, this research can be a reference material for BAZNAS Central Lombok Regency, which has not yet entirely produced optimal performance and for the Central Lombok Regency government as the regulator so that it can mobilize the community and government officials in distributing zakat to BAZNAS Central Lombok Regency.

Predicting the Reasons of Employee Turnover Based on BP Neural Network Model

Employee turnover is related to the survival and development of enterprise team, which increases the cost of human resources and causes management difficulties and economic losses. Bp neural network model can deal with nonlinear problems, large-scale data and complex pattern recognition tasks, and plays an important role in the field of prediction. In this paper, BP neural network model is used to deeply analyze the causes of employee turnover, and deeply predict the causes of complex employee turnover with economic development and post-epidemic era. Through training and learning of relevant data of employee turnover, BP neural network can extract potential patterns and rules of employee turnover, so as to predict the trend of employee turnover in the future. So that enterprises can better understand the demands and expectations of employees, formulate more reasonable policies and plans, improve the job satisfaction and loyalty of employees, and reduce the employee turnover rate. Provide guidance for enterprise management's decision-making and rectification.

Intelligent detection method of microparticle virus in silkworm based on YOLOv8 improved algorithm

The presence of microparticle viruses significantly impacts the quality of silkworm seeds for domestic sericulture, making their exclusion from detection in silkworm seed production crucial. Traditional methods for detecting microparticle viruses in silkworms, such as manual microscopic observation, molecular biology, and immunological approaches, are cumbersome and unable to achieve intelligent, batch real-time detection. To address this challenge, we employ the YOLOv8 algorithm in this paper. Firstly, NAM attention is introduced in the original algorithm’s Backbone component, allowing the model to extract more generic feature information. Secondly, ODConv replaces Conv in the Head component of the original algorithm, enhancing the model’s ability to identify microparticle viruses. Finally, NWD-LOSS modifies the CIoU loss of the original algorithm to obtain a more accurate prediction box. Experimental results demonstrate that the NN-YOLOv8 model outperforms mainstream detection algorithms in detecting silkworm microparticle diseases. With an average detection time of 22.6 milliseconds per image, the model shows promising prospects for future applications. This model improvement enhances detection efficiency and reduces human resource costs, effectively realizing detection intelligence.

The Effect of Amortizing the Value of Human Resource Cost on the Financial Performance of Nigeria Banks

This study looked into how Nigerian banks' financial performance was affected by depreciating their human resource costs. The research design used in this study is the survey research design. Reliability and validity of the data sources were established by the questionnaire. The data were analyzed using the descriptive and Regression statistical technique. It was discovered that human resources had a major influence (Adj R2 = 0. 858, F (9.064)). The findings showed that financial performance benefited from the expense of human resource training. FP was significantly impacted by HRTC (β = 0.3.86, t = - 1.586, p&lt; 0.05), and FP was significantly impacted by HRAC (β = 0.911, t = 4.143, p&lt;0.05). According to the study, using acquisition costs for human resources has a favorable effect on an organization's financial performance. The management boards of the banks under examination are advised by the study to work toward implementing the policy of classifying human resource costs as assets. To guarantee that their employees have the technical know-how and understanding to perform their tasks more efficiently, banks must plan regular training sessions for their HR department. Since the organization's most significant asset is its human resources, the Central Bank of Nigeria ought to ensure that the funds allocated to them are appropriately declared and acknowledged as assets in bank annual reports. By doing this, the genuine financial performance of the institutions will be more accurately depicted.

ANALISIS DURASI DAN BIAYA DENGAN METODE RESOURCES LEVELING PADA PEMBANGUNAN BALAI SERBAGUNA BANJAR WONGAYA BETAN TABANAN

In the Multipurpose Hall Advanced Development project in Banjar Wongaya Betan, Tabanan Regency, there was an overall allocation of human resources which caused a mismatch between plans and realization in the field, where implementation experienced delays in the 6th, 7th, and 8th weeks. Therefore, it is necessary to develop a human resource leveling method to minimize deviations between needs and the availability of existing human resources, namely by Resources Leveling using the help of Microsoft Office Project 2019. The Resources Leveling method is carried out by shifting non-critical activities within the available grace time so that available resources are not overloaded. This research aims to analyze the duration of activities and costs required for the project through descriptive research methods with a quantitative approach and using secondary data sources from the implementing contractor, namely CV. Sustainable Gold. Based on the analysis results, it was found that the number of human resources that were initially overallocated could be optimized after the leveling process was carried out using the resource leveling method with Microsoft Office Project 2019. The leveling process affected the project duration, from 90 days to 103 days. This is because of max. units of labor that the contractor is able to provide cannot meet the max. units required for project implementation. Meanwhile, the cost of human resources required is not affected by the leveling process, namely, it still costs IDR 71,981,700.