Would Accounting Theory recognize the Human Resource Accounting and its disclosure in financial statements?

More Nagendrakumar Nagalingam's questions See All

How the nature could be protected from destruction and pollution?

All in all parts of the world now are very much concerned with how to protect nature. The main reason for that is the destruction and pollution.

09 October 2019 6,238 9 View

Can anyone help by sending some article on "Leasing and self employed taxi drivers"?

My students are trying to carry out a research on "Financial Impact on self employed taxi drivers, in Sri Lanka". They find it difficult to have papers on this area.

06 July 2019 7,813 2 View

What sorts of aspects of financial management should be included in a course of Big Data for financial specialist?

If someone is trying to have a special course designed for financial specialist on the subject of Big Data what aspects we can have in the syllabus.

31 December 2018 145 0 View

How emotional intelligence can help to improve the training?

It is argued that emotional intelligence is a factor that plays a major role in shaping the human life. In that aspect how it could facilitate the training activities of an organization?

11 December 2018 8,024 1 View

When I click "follow". Some times it ends up with "following" and sometimes ends up with "unfollow". Why?

What is reason for these two scenarios? Can anyone help me?

09 October 2018 3,523 0 View

What is the relationship between Chemistry and Motivation?

Does Physics connects with the Management? How Chemistry relates to motivation?

09 October 2018 9,466 6 View

How a pratical training of a chartered accountant should be? Can anyone suggest a model?

The practical training component has become the vital component in the modern world of education. The chartered accountants are too undergoing rigorous training. However, it is better to go for a...

08 September 2018 6,346 1 View

Public Sector Accounting and Financial Reporting: Development Perspectives, South Asian Countries?

Are there anyone from South Asian countries to collaborate with me in doing this research.

04 May 2018 5,874 5 View

Does IFAC conquer the world through accrual accounting practices?

IFAC through IFRSs and IPSASs tries to dominate public and the private sector. All the standards are based on accrual accounting practices. Most of the countries in the world have failed in...

02 March 2018 6,930 0 View

Are there any differences in evaluating the research projects of Bachelor, Master, and PhD levels?

Many universities conducts the viva for different levels of research works. However, whether they follow same caliber or different caliber for different levels during the evaluation becomes a puzzle.

01 January 1970 2,513 5 View

Could you recommend any books about Number Theory?

Beginner level books. High level books. Analytical Number Theory. Algebraic Number Theory. Combinatorical Number Theory. Books about partitions. Books about primes.

03 March 2021 7,174 5 View

Do we need to write protocol for a second study of a systematic review that has been registered and published?

I have conducted and published a systematic review and meta-analysis research with the topic related to public health and health pomotion (protocol was registed in PROSPERO). Now we want to...

03 March 2021 8,920 3 View

Arena simulation - how do i model the following model in ARENA (see description) (new to ARENA)?

Hello, I'm fairly new to ARENA and I have the following problem: I have two queues in which, in each queue, a different order type arrives (both having an arrival rate of exponential 10). Order...

02 March 2021 2,431 3 View

Ideas for Phd's Thesis on pricing (Marketing)?

Hi everyone, I'm studying Marketing and I would like to write my PhD thesis on the topic of pricing. Any specific ideas?

02 March 2021 9,706 5 View

How to write a scientific report?

We are analysing scientific reports at University in great detail, so I wanted to find a scientific report about how to write a scientific report. Including detail such as what information to put...

02 March 2021 7,602 4 View

New Journal, "Integrative Psychological and Behavioral Science" -- do you not know, and have you not seen, this done before?

Question to you and THEM, the New Journal, "Integrative Psychological and Behavioral Science" -- do you not know, and have you not seen, this done before? There appears to be a core problem for...

02 March 2021 3,024 2 View

Please suggest a good text book for "Research Methodology in Life Sciences". Which book would be good for PhD Scholars?

Please provide Book Title and author name

02 March 2021 9,059 3 View

Could any one guide me, to write research proposal for grant? ?

We have one plant, the local people using this for controlling blood sugar, the toxicity and antidiabetic activity of the plant is not reported yet, please guide from whag should be the process ?...

02 March 2021 2,300 1 View

How does one access the Cranet survey data on HRM practices?

Hello, The Cranet website does not provide any lead to the data obtained from their multinational survey on HRM practices. Any help on accessing the data would be most appreciated. Thank...

01 March 2021 9,536 3 View

Energy minimization in LAMMPS using NVT ?

How do I do energy minimization in lammps with NVT ensemble ? I am using the following command and it does not seem to work. It stops at extremely high energy and gives me the error zero search...

01 March 2021 2,294 3 View

Sivanathan Sivaruban

We can not measured human capital or human resource but we can disclose the quality factors of human resource accounting in financial statements. We might be faced a lot of practice issues in regarding disclosure of human resource accounting.

Nagendrakumar Nagalingam

Yes. You are correct. It has become part of integrated reporting. My question is whether that qualitative aspect as you mentioned could be translated into quantitative form having some valuation technique? Can it be a asset category in the balance sheet.