Human Resource Management (HRM) theorists report that four key roles of HRM are interrelated , namely strategic partner, change agent, employee champion, and administrative expert. Properly managed, these roles could result in efficiency, commitment, and competitive advantage in organisations. The roles may differ according to organisational objectives, industries and cultural values. Without adequate skilled, knowledgeable, qualified and experienced employees, on the other hand, organisational performance will be adversely affected. This research was carried out to investigate HRM roles and Malaysians skills shortages from the perspectives of a sample of HR managers in Malaysian organisations of different sizes and in various sectors. The findings revealed that most HR professionals played their roles as 'administrative experts' and less as 'strategic business partners' in large companies. This study also showed that there was a shortage of skills in the fields of accounting, information technology and human resource management in the Malaysian labour market.
Purpose: This paper aims to examine the impact of monetary policies on foreign direct investment (FDI) in Iraq during the period (2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016)(2017). Design/Methodology/Approach: A descriptive and analytical method is used to find conclusions and recommendations that may be useful to those concerned in the field of monetary policy. Findings: The most important results of the study reveal that there is an impact of monetary policies on foreign direct investment in Iraq during the period (2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016)(2017). The growth rate of money in circulation (as an indicator of monetary policy of the Iraqi central bank) has insignificant impact on FDI in Iraq. The rediscount rate and open market operation (which are instruments of monetary policy) have an insignificant effect on FDI in Iraq and there is a co-integration between the growth rate of money in circulation and FDI. Practical Implications: The study recommends that the Iraqi central bank needs to employ more effective monetary policies that help increase the effect on FDI and its levels. Furthermore, there is a necessity to increase the effectiveness of monetary policy instruments used in the Iraqi economy, in rediscount rate and open market operations in particular. Originality/Value: Based on the findings, we conclude that the monetary policy has affected FDI in Iraq during (2004Iraq during ( -2017.
Purpose: The study aims at analyzing the performance of selected companies by using throughput accounting. It is an attempt to measure cost and find out how applying throughput accounting rationalizes adiminstrative decisions. Design/Methodology/Approach: The methodology used in this study is based on Throughput Accounting (TA) as a principle-based and simplified management accounting approaches. The General Company for Electrical Industries in Iraq was chosen to apply the practical aspect of the research due to the multiplicity of the products provided by the company. Findings: Following modern production methods leads to committing the economic units to the need to improve methods of calculating costs in order to comply with the new production environment, as traditional cost systems have fallen short of providing the necessary information and appropriate standards, as well as the degree of accuracy that must be provided for the purpose of carrying out the management of the economic unit with its various activities and managing its resources effectively.
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