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Human resource management in practice and the organizational development
114-125Views:10In the beginning of the third thousands, the leaders of important companies face great challenges. Human resource management plays a strategic role in more and more companies, and its representatives are becoming leaders at the companies. The author's research shows the connection between human resource management and the practice of human resource training and progression management. She wants to prove that the practice of human resource management and organizational development as a special type of progression management are greatly related. This essay is a result of her studies, which shows the connection between human resource management and the values directed by organisational development.
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Citizens’ Interest Index: What can act as a benchmark for the results of the New Public Management reforms?
117-131Views:114The aim of the study is to suggest an adequate indicator to describe comprehensively the efficiency of New Public Management (NPM) at a macro level by using the economic roots of NPM. The scientific community has not yet found a comprehensive indicator to measure the efficiency of the given school; however NPM is at the stage of its lifecycle when these researches really do need to be conducted. Both the political-theoretical and the economic roots of NPM are closely connected to public choice theory; this theory thus provides the bases of the model for creating the new indicator. In the article we do not only introduce the created composite index at an abstract level, but also present its formulation and methodological background.
Journal of Economic Literature (JEL) classifications: H83, D70, D23
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The role of dynamic relationship capabilities and loyalty in organisational relationships
76-92Views:244In this study we try to answer the question of how Hungarian organisations can be depicted in terms of relationship management in networked relationships, and how the nearly fouryear global economic crisis influences the perception of relationship capability and B2B loyalty in organisational relationships. First we review the theoretical background of dynamic relationship capabilities and B2B loyalty, then we show our empirical research results, and we try to identify the factors involved in relationship management and B2B loyalty. From our point of view relationship management has an effect on B2B loyalty, and we support the hypothesis that where relationship management is a conscious action, there are evolved procedures for this. These connected mechanisms have a positive impact on the evaluation of relationship quality and contribute to partners’ loyalty.
Journal of Economic Literature (JEL) classification: M10, M14, M31, M39
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Competitive adavntages: Theory and corporate practice
51-70Views:145The competitive advantage achieved by a company basically influences its profitability and market position. The article shows that in addition to this the evaluation has many other criteria, and the management must consider these when defining competitive adavantage. The study explains that as a result of the acceleration of technological and economic development, the globalization of economic processes, and the evaluation of networks of interdepedence, the management have to face new types of competitive advantage. To choose between these the management has to consider competitive vulnerability. Following this the article attempts to summarize the basic law of the theory of competitive advantage, before introducing the most important management techniques for the selection of competitive advantage. Finally, the study emphasizes that the key factor in achieving a competitive edge and the success of different management techniques is the CEO, and through the model of the "CEO's personality pyramid" it explains the requirements that the manager has to meet.
Journal of Economic Literature (JEL) classification: O30, O32
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Human Resources Management in the Changes in Hungary In the Light of Two Consecutive Cranet Researches: Két egymást követő Cranet felmérés eredményei alapján
92-110Views:378Management, including Human Resources Management, has undergone major changes in Hungary since the economic and political changes of 1989. This area is even regarded as a field of continuous transformation. This study makes an effort to compare differences and similarities of specific features of Human Resources Management in Hungary in the light of two consecutive surveys, Cranet 2005 and 2008 (Cranet is an established group of top business schools and academic institutions, all collaborating to provide unique and rigorous data on human resource management practices across the world). According to these analyses, the study compares typical characteristics and practices of Human Resources Management in Hungary with major trends and tendencies of this field in 32 countries, including 6 countries from the Central and Eastern European region as well.
JEL classification: J24, M1, M54
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Examination of Management of TESCO Hungary's sustainability and community activities
24-48Views:71In their fifth sustainability management case study, the authors examine the focus, organizational processes, and operation of TESCO's responsibility and community activities in Hungary. On the one hand they executed analyses of publicly available company reports and internal documents, while on the other hand, they conducted semi-structured interviews with internal and external experts who play a key role in the added CSR activities. In addition to the descriptive presentation of the activities, the authors' work points out that there are many crutial organizational conditions for the effective management of organizational processes related to sustainability and communities, furthermore they highligted the possibilities and limitations of involving external parties and service providers, as well. The value of the case study is enhanced by the fact that no comprehensive case study presenting the sustainability activities of the leading domestic food retail companies has been published recently.
Journal of Economic Literature (JEL) codes: A13, D6, F6, M14, M19, M38
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Literature analysis of the language challenges and the responses thereto of European multinational companies
101-119Views:89Language diversity is an inherent part of international business transactions,
despite the dominance of English. The challenge for management, HRM, and
employees in multinational companies is to find the right strategy. Multinational
organizations can be categorized using the EPRG (ethnocentric, polycentric,
regiocentric, geocentric) model, according to how they define their relationship
with subsidiaries, and how they operate in foreign markets. Using this model,
conclusions can also be drawn from their applied language strategy.JEL code: F23, Z13
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Parallel Organizational and Technology Innovation: Designing Organizations following SOA Principles
5-19Views:173Technology development in general and trends and developments in infocommunication technologies in particular have a direct effect on corporate organizational processes. In information system design, Service Oriented Architecture (SOA) provides a set of principles and methodologies for designing software in the form of interoperable services with defined business functionalities. These loosely coupled components can be reused for different purposes, and can be combined with services bought from outside partners and other service providers. The goal of this study is to describe how SOA principles and
methods can be used for designing business organizations, i.e. socio-technical systems with human and machine components. Part one is a general overview of SOA as it is used in IT, part two explains how IT systems converge with corporate organizations, and part three presents a model for an organization designed and managed following SOA principles. The research project behind this article was initiated by the Hungarian Post.Journal of Economic Literature (JEL) classifications: L14, L22, L86, M15
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Corporate tax - a new paradigm is needed - I.: Income tax versus value-added tax
26-47Views:434Since the existence of the corporate tax institution, it has been a difficult task to determine the exact corporate tax base. As long as states are as large as possible, taxpayers, on the other hand, are interested in the smallest possible tax base. National and supranational rules for determining the tax base are changing with unrealistic frequency. It is almost impossible to enforce them, so conflicts between countries and between companies and tax administrations over corporate tax payable seem to be perpetuating. With the rise of trans- and multinational corporations, aggressive corporate tax planning and covert tax avoidance have also emerged. National governments are trying to prevent this with bilateral and multilateral treaties. Still, the verdicts of the recently revealed multi-billion euro/dollar corporate tax cases prove that they do not have a deterrent effect, meaning that the measures taken so far are far from sufficient to prevent them. In my research hypothesis, I argue that the corporate tax system's current form is unsustainable at both national and global levels due to its intricate design and manipulability and its high macro- and micro-level implicit costs. I will then propose a new value-added tax and tax rate to compensate for the loss of government revenue due to the abolition of corporate tax in an equivalent and essentially clear way. After that, I tested the proposed new type of tax based on the European Union countries' value-added data. Finally, I present the new global tax's territorial principle to replace corporate tax and its contribution to national public burden-bearing.
Journal of Economic Literature (JEL) codes: C53, E62, H24, K34
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A HR gyakorlatok alakulásának összehasonlító vizsgálata a világ négy régiójában, közép-kelet-európai sajátosságokat keresve
20-38Views:278A közép- és kelet-európai országok emberi erőforrás menedzselési (Human Resource Management – HRM, vagy röviden HR) gyakorlatának alakulásáról készülő tanulmányokat a régió országaiban működő szakemberek, vezetők és a kutatók egyaránt érdeklődéssel fogadják. E tanulmányban ezt az igényt újszerű módon, a regionális sajátosságok bemutatásával igyekszünk kielégíteni. Az összehasonlító HRM főbb fejlődési fázisainak szakirodalmi áttekintése után, az ezek megállapításaira építő régióképzési elvek alkalmazásával, összehasonlító elemzés segítségével mutatjuk be a világ Cranet hálózati tagországaiból
képzett négy régiójának HR sajátosságait. Figyelmünk középpontjában a közép- és kelet-európai országok HR jellegzetességeinek feltárása áll. Ennek érdekében ezeket először HR kulcsfunkciónként, majd összegzően is összevetjük Európa volt szocialista országok nélküli régiójának, illetve a nem európai angolszász és a délkelet-ázsiai országok HR jellegzetességeivel, a 2008/10-es Cranet-felmérés adatai alapján.Journal of Economic Literature (JEL) kódok: M12, M50,M51, M52,M53 és M54
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Trends and Tendencies in the Development of HR Departments in Hungarian State Universities
115-146Views:281In the last couple years it has been fully accepted that human resource management plays an increasing role in the success of organizations, and also in the development and sustainability of national and international competitiveness (Gordon- Whitchurch, 2007). In the developed industrial countries – mostly the Anglo-Saxon pioneers – public institutions (including higher education) abandoned the normative and bureaucratic-controlled Taylor system (Karoliny et al, 2003). Beginning in the 70’s representatives of the New Public Management model, based exclusively on the effectiveness of business solutions, gained more ground. The early 80’s brought the widespread implementation of reform programs. These efforts have created models and experience that were applicable in the converging countries of Europe – including Hungary. After reviewing the latest professional literature and analyzing practices of eleven Hungarian universities we will assess the conversion of Human Resource Management and consider possibilities for modernization.
Journal of Economic Literature (JEL) classifications: I21; H19; M52;M53;M54