中小企业招聘和培训的作用外文文献翻译最新译文

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员工培训参考文献及员工培训外文文献翻译汇编

员工培训参考文献及员工培训外文文献翻译汇编

员工培训参考文献及员工培训外文文献翻译员工培训参考文献及员工培训外文文献翻译参考文献[1] 黄维德.刘燕人力资源管理实务[M].上海: 立信会计出版社,2004:167-198. [2] 王伟强. 员工培训木桶理论〆重在分清主次[DB/OL] [3] 刘东.家族企业以及经济的文献[DB/OL] [4] 许玉林. 绩效管理[C] 上海:复旦大学出版社,2001:154-256. [5] Gary. Desler Human resources management (6th edition) [M]. Beijing〆People's University of China Press 1999 : 213-397. 六维[6] 王丽娟译.员工招募、面试甄选和岗前引导[M] 北京:中国人民大学出版社1995:123-178,301. [7] 张易. 国有企业的家族化[A], 浙江:社会科学文献出版社.2002-01-01:45 —49. [8] 王伟. 员工培训误区面面观[DB] [9] 王先庆. 现代零售丛书-零售企业员工培训[J] 广东: 广东经济出版社.2004-8月:32-75. [10] 湛新民. 人力资源管理概论[J] 北京:清华大学出版社2005:86-103,233-262.[11] 谢晋宇. 企业员工流失[C] ,广东:经济与管理出版社,1999年3 月.132-162. [12] 任少葱. 以企业战略为中心建立科学的员工培训体系[D]. [13] Raymond A .Noe R. Hollenbeck, Barry Gerhart,Pateick M. Wright, Human Resource Management ,3rd Ddition, Beijing, Qinghua University Press, October 2003 . [14] Germany gan P. Enterprise management personnel quality and capacity factor Empirical Study P19-31. [15] tash.Control of Enterprises Training Human Kinetics Publishers,2003. 1 培训的过程1.1 导言〆培训和响应培训就是给新雇员或现有雇员传授其完成本职工作所必需基本技能的过程。

中小企业融资渠道中英文对照外文翻译文献

中小企业融资渠道中英文对照外文翻译文献

中小企业融资渠道中英文对照外文翻译文献Title: Financing Channels for Small and Medium-sized Enterprises: A Comparative Analysis of Chinese and English LiteratureIntroduction:Small and medium-sized enterprises (SMEs) play a crucial role in driving economic growth, job creation, and innovation. However, they often face challenges in accessing finance due to limited assets, credit history, and information transparency. This article aims to provide a comprehensive analysis of financing channels for SMEs, comparing existing literature in both Chinese and English.1. Overview of SME Financing Channels:1.1 Bank Loans:Traditional bank loans are a common financing option for SMEs. They offer advantages such as long-term repayment periods, lower interest rates, and established banking relationships. However, obtaining bank loans may be challenging for SMEs with insufficient collateral or creditworthiness.1.2 Venture Capital and Private Equity:Venture capital (VC) and private equity (PE) attract external investments in exchange for equity stakes. These financing channels are particularly suitable for high-growth potential SMEs. VC/PE investors often provide not only financial resources but also expertise and networks to support SMEs' growth. However, SMEs may face challenges in meeting the stringent criteria required by VC/PE firms, limiting accessibility.1.3 Angel Investment:Angel investors are wealthy individuals who provide early-stage funding to SMEs. They are often interested in innovative and high-potential ventures. Angel investments can bridge the funding gap during a company's initial stages, but SMEs need to actively seek out and convince potential angel investors to secure funding.1.4 Government Grants and Subsidies:Governments offer grants and subsidies to support SMEs' business development and innovation. These resources play a pivotal role in ensuring SMEs' survival and growth. However, the application process can be cumbersome, and the competition for these funds is usually high.1.5 Crowdfunding:Crowdfunding platforms allow SMEs to raise capital from a large poolof individual investors. This channel provides opportunities for SMEs to showcase their products or services and engage directly with potential customers. However, the success of crowdfunding campaigns depends on effective marketing strategies and compelling narratives.2. Comparative Analysis:2.1 Chinese Literature on SME Financing Channels:In Chinese literature, research on SME financing channels focuses on the unique challenges faced by Chinese SMEs, such as information asymmetry, high collateral requirements, and insufficient financial transparency. Studiesemphasize the importance of government policies, bank loans, and alternative financing channels like venture capital and private equity.2.2 English Literature on SME Financing Channels:English literature encompasses a broader range of financing channels and their implications for SMEs worldwide. It highlights the significance of business angel investment, crowdfunding, trade credit, factoring, and peer-to-peer lending. The literature also emphasizes the role of financial technology (fintech) in expanding SMEs' access to finance.3. Recommendations for SMEs:3.1 Enhancing Financial Literacy:SMEs should invest in improving their financial literacy to understand different financing options and strategies. This knowledge will help them position themselves more effectively when seeking external funding.3.2 Diversifying Funding Sources:To mitigate financing risks, SMEs should explore multiple channels simultaneously. A diversified funding portfolio can help SMEs access different sources of capital while reducing dependence on a single channel.3.3 Building Relationships:Developing relationships with banks, investors, and relevant stakeholders is crucial for SMEs seeking financing. Strong networks and connections can provide valuable support and increase the likelihood of securing funding.Conclusion:Access to appropriate financing channels is crucial for the growth and development of SMEs. This analysis of financing channels for SMEs, comparing Chinese and English literature, highlights the diverse options available. By understanding the strengths and limitations of each channel, SMEs can make informed decisions and adopt strategies that align with their unique business requirements. Governments, financial institutions, and other stakeholders should continue to collaborate in creating an enabling environment that facilitates SMEs' access to finance.。

招聘中英文翻译英文作文

招聘中英文翻译英文作文

招聘中英文翻译英文作文英文:Recruiting is an important task for any company. As a recruiter, I believe that there are several key qualities that a candidate should possess in order to be successful in the role.Firstly, a candidate should have the necessary skills and experience for the job. This includes both technical skills and soft skills such as communication and teamwork. For example, if I am recruiting for a software engineer, I would look for candidates who have experience with programming languages such as Java or Python, as well as good communication skills to work effectively with their team.Secondly, a candidate should have a positive attitude and be willing to learn and grow in the role. This is especially important in fast-paced industries where newtechnologies and techniques are constantly emerging. For example, if I am recruiting for a marketing position in a tech startup, I would look for candidates who are eager to learn about new marketing strategies and are willing to adapt to changes in the industry.Finally, a candidate should be a good cultural fit for the company. This means that they share the same values and work ethic as the rest of the team. For example, if I am recruiting for a customer service position in a companythat values customer satisfaction, I would look for candidates who are patient, empathetic, and willing to go above and beyond to ensure customer happiness.中文:招聘是任何公司的重要任务。

浙江大学本科毕业论文外文文献翻译

浙江大学本科毕业论文外文文献翻译

核准通过,归档资料。

未经允许,请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。

通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。

2重要内容翻译2。

1引言在商业界,有越来越多关于政治关联的影响的经济研究。

它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源,比如能够最终提高企业价值或是提升绩效的银行贷款,这种政治关联的影响在不同的经济条件下呈现不同的效果。

在高腐败和法律制度薄弱的国家,政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变,政府对市场具有较强的控制作用,而且有大量的上市企业具有政治关联。

中小型企业发展的很迅速,他们已经在全球经济环境中变得越来越重要。

从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。

和其他的部门相比较,中小型企业只有较小的现金流,不稳定的现金流且高负债率.一方面,中小型企业改变更加灵活;另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产,在筹资方面较为困难。

企业如何应对微观经济环境和政策去保证正常的企业活动,并且政治关联如何影响企业价值?这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。

2.2定义这些中小型企业之所以叫中小型企业,是和管理规模有关。

对这些小企业来说,雇员很少,营业额较低,资金一般由较少的人提供,因此,通常由这些业主直接管理企业。

外文文献翻译(图片版)

外文文献翻译(图片版)

本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学(贸易方向)年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文(一)中国银行业的改革和盈利能力(第1、2、4部分) (1)2 外文文献原文(一)CHINA’S BANKING REFORM AND PROFITABILITY(Part 1、2、4) (9)1概述世界银行(1997年)曾声称,中国的金融业是其经济的软肋。

当一国的经济增长的可持续性岌岌可危的时候,金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要(Lardy,1998年,Prasad,2007年)。

事实上,不久前,中国的国有银行被视为“技术上破产”,它们的生存需要依靠充裕的国家流动资金。

但是,在银行改革开展以来,最近,强劲的盈利能力已恢复到国有商业银行的水平。

但自从中国的国有银行在不久之前已经走上了改革的道路,它可能过早宣布银行业的改革尚未取得完全的胜利。

此外,其坚实的财务表现虽然强劲,但不可持续增长。

随着经济增长在2008年全球经济衰退得带动下已经开始软化,银行预计将在一个比以前更加困难的经济形势下探索。

本文的目的不是要评价银行业改革对银行业绩的影响,这在一个完整的信贷周期后更好解决。

相反,我们的目标是通过审查改革的进展和银行改革战略,并分析其近期改革后的强劲的财务表现,但是这不能完全从迄今所进行的改革努力分离。

本文有三个部分。

在第二节中,我们回顾了中国的大型国有银行改革的战略,以及其执行情况,这是中国银行业改革的主要目标。

第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行:中国工商银行(工商银行),中国建设银行(建行),对中国银行(中银)和交通银行(交通银行)。

引人注目的是中国农业银行,它仍然处于重组上市过程中得适当时候的后期。

第四节总结一个对银行绩效评估。

中英文外文文献翻译中小企业财务风险管理研究

中英文外文文献翻译中小企业财务风险管理研究

本科毕业设计(论文)中英文对照翻译(此文档为word格式,下载后您可任意修改编辑!)作者:Bernard G期刊:International Journal of Information Business and Management 第5卷,第3期,pp:41-51.原文The research of financial Risk Management in SMESBernard GINTRUDUCTIONSmall and medium sized enterprises (SME) differ from large corporations among other aspects first of all in their size. Theirimportance in the economy however is large . SME sector of India is considered as the backbone of economy contributing to 45% of the industrial output, 40% of India’s exports, employing 60 million people, create 1.3 million jobs every year and produce more than 8000 quality products for the Indian and international markets. With approximately 30 million SMEs in India, 12 million people expected to join the workforce in next 3 years and the sector growing at a rate of 8% per year, Government of India is taking different measures so as to increase their competitiveness in the international market. There are several factors that have contributed towards the growth of Indian SMEs. Few of these include; funding of SMEs by local and foreign investors, the new technology that is used in the market is assisting SMEs add considerable value to their business, various trade directories and trade portals help facilitate trade between buyer and supplier and thus reducing the barrier to trade With this huge potential, backed up by strong government support; Indian SMEs continue to post their growth stories. Despite of this strong growth, there is huge potential amongst Indian SMEs that still remains untapped. Once this untapped potential becomes the source for growth of these units, there would be no stopping to India posting a GDP higher than that of US and China and becoming the world’s economic powerhouse. RESEARCH QUESTIONRisk and economic activity are inseparable. Every business decisionand entrepreneurial act is connected with risk. This applies also to business of small and medium sized enterprises as they are also facing several and often the same risks as bigger companies. In a real business environment with market imperfections they need to manage those risks in order to secure their business continuity and add additional value by avoiding or reducing transaction costs and cost of financial distress or bankruptcy. However, risk management is a challenge for most SME. In contrast to larger companies they often lack the necessary resources, with regard to manpower, databases and specialty of knowledge to perform a standardized and structured risk management. The result is that many smaller companies do not perform sufficient analysis to identify their risk. This aspect is exacerbated due to a lack in literature about methods for risk management in SME, as stated by Henschel: The two challenging aspects with regard to risk management in SME are therefore: 1. SME differ from large corporations in many characteristics 2. The existing research lacks a focus on risk management in SME The following research question will be central to this work: 1.how can SME manage their internal financial risk? 2.Which aspects, based on their characteristics, have to be taken into account for this? 3.Which mean fulfils the requirements and can be applied to SME? LITERA TURE REVIEWIn contrast to larger corporations, in SME one of the owners is oftenpart of the management team. His intuition and experience are important for managing the company. Therefore, in small companies, the (owner-) manager is often responsible for many different tasks and important decisions. Most SME do not have the necessary resources to employ specialists on every position in the company. They focus on their core business and have generalists for the administrative functions. Behr and Guttler find that SME on average have equity ratios lower than 20%. The different characteristics of management, position on procurement and capital markets and the legal framework need to be taken into account when applying management instruments like risk management. Therefore the risk management techniques of larger corporations cannot easily be applied to SME. In practice it can therefore be observed that although SME are not facing less risks and uncertainties than large companies, their risk management differs from the practices in larger companies. The latter have the resources to employ a risk manager and a professional, structured and standardized risk management system. In contrast to that, risk management in SME differs in the degree of implementation and the techniques applied. Jonen & Simgen-Weber With regard to firm size and the use of risk management. Beyer, Hachmeister & Lampenius observe in a study from 2010 that increasing firm size among SME enhances the use of risk management. This observation matches with the opinion of nearly 10% of SME, which are of the opinion, that risk management is onlyreasonable in larger corporations. Beyer, Hachmeister & Lampenius find that most of the surveyed SME identify risks with help of statistics, checklists, creativity and scenario analyses. reveals similar findings and state that most companies rely on key figure systems for identifying and evaluating the urgency of business risks. That small firms face higher costs of hedging than larger corporations. This fact is reducing the benefits from hedging and therefore he advises to evaluate the usage of hedging for each firm individually. The lacking expertise to decide about hedges in SME is also identified by Eckbo, According to his findings, smaller companies often lack the understanding and management capacities needed to use those instruments. METHODOLOGY USE OF FINANCIAL ANAL YSIS IN SME RISK MANAGEMENT How financial analysis can be used in SME risk management? Development of financial risk overview for SME The following sections show the development of the financial risk overview. After presenting the framework, the different ratios will be discussed to finally present a selection of suitable ratios and choose appropriate comparison data. Framework for financial risk overviewThe idea is to use a set of ratios in an overview as the basis for the financial risk management.This provides even more information than the analysis of historicaldata and allows reacting fast on critical developments and managing the identified risks. However not only the internal data can be used for the risk management. In addition to that also the information available in the papers can be used. Some of them state average values for the defaulted or bankrupt companies one year prior bankruptcy -and few papers also for a longer time horizon. Those values can be used as a comparison value to evaluate the risk situation of the company. For this an appropriate set of ratios has to be chosen. The ratios, which will be included in the overview and analysis sheet, should fulfill two main requirements. First of all they should match the main financial risks of the company in order to deliver significant information and not miss an important risk factor. Secondly the ratios need to be relevant in two different ways. On the one hand they should be applicable independently of other ratios. This means that they also deliver useful information when not used in a regression, as it is applied in many of the papers. On the other hand to be appropriate to use them, the ratios need to show a different development for healthy companies than for those under financial distress. The difference between the values of the two groups should be large enough to see into which the observed company belongs. Evaluation of ratios for financial risk overview When choosing ratios from the different categories, it needs to be evaluated which ones are the most appropriate ones. For this some comparison values are needed inorder to see whether the ratios show different values and developments for the two groups of companies. The most convenient source for the comparison values are the research papers as their values are based on large samples of annual reports and by providing average values outweigh outliers in the data. Altman shows a table with the values for 8 different ratios for the five years prior bankruptcy of which he uses 5, while Porporato & Sandin use 13 ratios in their model and Ohlson bases his evaluation on 9 figures and ratios [10]. Khong, Ong & Y ap and Cerovac & Ivicic also show the difference in ratios between the two groups, however only directly before bankruptcy and not as a development over time [9]. Therefore this information is not as valuable as the others ([4][15]).In summary, the main internal financial risks in a SME should be covered by financial structure, liquidity and profitability ratios, which are the main categories of ratios applied in the research papers.Financial structureA ratio used in many of the papers is the total debt to total assets ratio, analyzing the financial structure of the company. Next to the papers of Altman, Ohlson and Porporato & Sandin also Khong, Ong & Y ap and Cerovac & Ivicic show comparison values for this ratio. Those demonstrate a huge difference in size between the bankrupt andnon-bankrupt groups.Therefore the information of total debt/total assets is more reliable and should rather be used for the overview. The other ratios analyzing the financial structure are only used in one of the papers and except for one the reference data only covers the last year before bankruptcy. Therefore a time trend cannot be detected and their relevance cannot be approved.译文中小企业财务风险管理研究博纳德引言除了其他方面,中小型企业(SME)与大型企业的不同之处首先在于他们的规模不同,但是,他们在国民经济中同样具有重要的作用。

中小企业代理记账外文文献翻译2014年译文3100字

中小企业代理记账外文文献翻译2014年译文3100字

中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。

XXX。

XXX outsourcing bookkeeping services。

including cost savings。

improved accuracy。

and increased efficiency。

Finally。

XXX.n:Small and medium sized enterprises (SMEs) play a vital rolein the global economy。

accounting for a significant n of employment and economic growth。

However。

SMEs often face unique challenges that can hinder their success。

such as XXX is essential for any business to maintain accurate financial records。

but it can be particularly XXX.XXX:XXX-party XXX。

This can include tasks such as recording ns。

reconciling accounts。

XXX these services either on-site or remotely。

depending on the needs of the client.XXX:XXX。

SMEs may not have the expertise to XXX。

which can lead to errors and financial misstatements.Outsourcing XXX:Outsourcing bookkeeping services XXX outsourcing。

中小企业激励机制英文文献及翻译

中小企业激励机制英文文献及翻译

中小企业激励机制英文文献及翻译我国中小企业激励机制的问题及对策摘要文章主要分析了中小企业激励机制存在的问题及产生的原因,并从物质激励、精神激励和员工发展激励等方面探讨中小企业健全激励机制的对策。

关键词:中小型企业;激励机制;问题;对策1 我国中小企业激励机制存在的问题本文来自所谓企业激励机制,是指企业通过物质和精神的手段来创造、激发、满足并维持员工工作积极性、主动性、创造性的基本条件,从而保证企业实现预期目标的功能。

目前,中小企业激励机制主要存在以下问题。

1.1缺乏完善和制度性的激励机制激励制度是引导、规范员工行为导向共同目标的各种措施的总和。

员工是企业的生命和宝贵财富,一个产品从设计到开发、生产、销售,都离不开员工的辛勤劳动,因此企业应当具有完备的激励制度,这是员工做好本职工作的环境要求,也是保证企业目标顺利实现的制度保证。

但是在部分中小企业中普遍缺乏奖惩制度,缺乏正确奖励员工的方法,缺乏一个明确的标准,奖惩存在很大的随意性,管理者仅凭个人的好恶和伦理道德对员工进行奖惩,“奖得轻,罚得重,承诺兑现少”等现象时有发生;另外,部分中小企业薪酬设计不公平、外在竞争力不强以及财务管理制度混乱,这些状况的存在,使得许多员工工作积极性、主动性、创造性被扼杀,造成中小企业问恶意竞争加剧,企业成长率不高等诸多问题,究其原因就是激励方法的不当和激励手段、制度的落后所致。

1.2激励机制缺乏资金支持由于中小企业大多处于资金积累的成长期,资金实力相对薄弱,面对大企业年薪数十万元,甚至上百万元招募人才的大手笔就是显得无能为力了。

1.3重视物质激励而忽视精神激励目前我国的中小企业基本上采取单一的物质激励,企业管理者忽视对激励方式的研究,激励手段过于单一,忽视了物质激励与精神激励的有机结合。

还有些企业没有对员工的需要进行分析,“一刀切”地对所有的人采用同样的激励手段,没有认识到激励的有效性在于不同需要。

激励方式上只注重物质激励,强调奖金和红利的重要性,而不注重对员工的非物质性激励,对基层员工不予购买社会保险、工伤保险,员工缺乏安全感;只重视金钱激励,而忽视对员工的关心,在观念上只把员工作为企业的“雇员”在“利用”,而不是将员工视为企业的“成员”真正去关心和爱护他们。

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文献出处: ABDULI S. The Role of Recruitment and Training in SMEs’ Performance Growth in the Republic of Macedonia [J]. International Journal of Academic Research in Economics and Management Sciences, 2013, 2(2): 76-85.原文The Role of Recruitment and Training in SMEs' Performance Growth in the Republicof MacedoniaSelajdinAbstractHuman resources in every enterprise whether small or medium play an important role in achieving their goals. The careful management of labor force creates good opportunities in ensuring its efficiency in the process of production of goods and services that guarantees the welfare of the society. The survival of every enterprise is dependent on the effective management of human resources. Human resources planning estimate the real demand of its workers while seeing the difference between SME's current number of employees and future personnel need.In the process of recruiting and selection SME"s need to make sure that right people are on the right place at the right time. The area where enterprises operate is very dynamic and complex. Training and development of employees is necessary. With the increase of employees the number of enterprises that have specific sector of human resources increases as well. The evaluation and performance management of employees has impact on the increase of the effectiveness of the enterprise.The effective management of an enterprise needs to focus on reforms of educational system and professional development of its workers. Things like that need to make designs of programs and effective policies on the labor market creating of an efficient system of information in the labor market and overtaking steps of growing and development of an enterprise.Apart from the theoretical analysis of the issues mentioned above, the doctoral thesis is further supported by the empirical analysis, in which 150 small and mediumenterprises in the Republic of Macedonia are surveyed.Keywords: Human resource management, effectiveness, small and medium-size enterprises, recruitment, selection, training, performance1. IntroductionThe term human resources management (HRM) that is in massive use that refers to philosophy, politics, procedures and practices linked to management of employees in an organization. In the process of HRM a lot of attention is paid to the needs of employees of SME's. The intention of the program of human resources management is to increase the success of the organization and to develop personnel potential in a good way. HRM also says that that kind of planning has to be linked closely and has to serve to the strategic objectives in the best way of the SME's and their plans. There is a number of activities of HRM that will finally influence in the success and thrift of labor in the sector of SME's.The importance of recruiting, selection, training, development, personnel service in well known to managers of every institution nowadays. HRM and other functions have to work together to achieve success of SME's and to compete in the home market and abroad. The organizational success is described below in terms and criteria such as: legal consent, performance, employee satisfaction, fluctuation, promotion, number of complaints and number of accidents in the labor process. An SME has to achieve reasonable objectives in all of these components in order to be successful.2. Planning and career developmentIn the discussion of the ability to develop careers of employees we have to address three issues:Why do it? To know individual potential and aspirations of employees,When to do it? Throughout the whole year and have an official discussion, at least once a year. How to do it? ; Through discussion between the individual and themanager in order to reach agreement for the employees' potential and objectives. For most people, the process of discussion is unofficial, while their development plan corresponds with general development plan. An informal process that reviews the potential and career objective of individuals, all the time if needed is filed by the review council of the development of the individual.What needs to be done? ; The change of needs of those that want to build a career and those that want promotion, within the position they have. The discussion creates an opportunity to rise to the assignment or parallel shift to another post more appropriate for the employee.The performance matrix is used to evaluate its management. It presents the development of the employee according to his/her performance and his/her colleagues. The matrix is not a simple "Evaluated category". Its role is to help individuals to concentrate on the fields that they do best and increase their consciousness on the fields that they need to get better.There are two axis on the matrix: The vertical axis is named "management style" that can be high management style and low management style. The horizontal axis is named "business performance" that can be high performance and weak performance.It creates a possibility to have an indirect discussion of every individual that the place of work requires, so, not just a superficial discussion about achieved results. Figure 1-Performance matrixSource: Armstrong, 2009, p.163This gets done through a visual way-the individual is placed in an appropriate position in the matrix referring to the name of the axis. For example, a manager that has the ability to create a good relationship with people but is not very successful in selling will be placed in the upper left square number (1). However, the objective of the performance management is to be relocated in the upper right square (2) that shows a style of high management and at the same time high performance business in sales.Low performance management. Performance can be improved. The upper mentioned steps can be applied for employees that can achieve high performance or low. In any case, measures have to be taken to face those employees that do not meet their objective of work. For individuals of low performance Charles Handy suggests that we should "applaud their success and forgive their failure" (Armstrong, 2000, p.93). He suggests that mistakes can be used as a chance to get learn- "results will come only if the mistake has been forgiven truly. The opposite will happen if the lecture is taken as a reprimand and not as an offer of help".If employees that struggle are set straight comments made by Howard Risher have to be taken into consideration: "Low performance at work is good to be taken as a problem for which the employer and the way the company is being run are responsible factors. In fact, we can't say that this can't happen if employers are not managed with effectiveness". In other words, an old military proverb says: "there aren't any bad soldiers, there are only bad officers" (Armstrong, 2009, p.90).Low performance management is a positive process that relies on the given feedback throughout the year. Also, it looks into what can be done by workers to overcome the problems and how managers can provide assistance and support.Five basic steps necessary low performance management at work are (Armstrong, 2009, p.91): Define the problem. Analyze feedback. If possible, make an agreement with employees to determine where things went wrong. Feedback can also be takenfrom managers, but mainly it is created while working. This is achieved when employees are aware of their targets and standards, know what performance measurement will be used or receive feedback control information automatically or they can use it freely. In this way, they will be able to measure and evaluate their performance. If they are motivated and well trained, they take corrective action itself. So there is a feedback mechanism of self regulated media. This mechanism should be established by managers, more if you keep in mind that prevention is better than correction.Specify the reason or reasons of things not going right. When we ask for reasons for any lameness, managers should not necessarily try to blame someone else. Manager together with the employees have to find the causes of this problem. Just based on this analysis, we can decide on measures to be taken by the individual, manager or both. First we need to define external causes, which are beyond the control of the manager and the employee. Any factor that is under the control of both parties should be taken into account. It is important to determine whether the problem is caused by the employee: Whether he didn't get the support or appropriate instructions from his manager; he did not clearly understand what to do (lack of ability); could not make it (lack of proficiency); did not like to do it (attitude); decide and agree on the necessary actions.Actions may be taken by the employee, manager or both. These include: the employee will take steps to improve his skills and change behavior; changing employee attitude. He does not do this simply because they have ordered, but he realizes that some changes in his behavior can be useful not only for the company but himself as well; managers give more support or guidance; manager and employee work together to clarify objectives; manager and employee work together to develop skills and competencies. This is a way of cooperating- employees are expected to take steps to develop themselves, and managers offer required assistance in the form of training, coaching and giving experience. For each step taken, both parties must agree on how they will know if they have been successful. One way would be to organizefeedback, employees should be encouraged to monitor their performance and conduct further actions, all the time if necessary.Provide resources for action. Provide training, coaching, guidance, experience or the proper tools to create conditions that the action is done.Monitor and give feedback. As managers employees to monitor staff performance, provide given, taken and analyzed feedback and agree on further actions needed.3. Human resources planningIn response to these questions, human resource planning is associated with the following activities (Armstrong, 2009, p.485):Planning human resource needs. Planning human resource needs is a very important process because it precedes other management activities. This process should be given special attention because as it is known; workers constitute the majority of the cost of an organization. Also, only after the proper planning staff is done, SMEs can plan their personal development or career. For more look: Michael Armstrong, Armstrong's Handbook of Human Resource Management Practice, 11th Edition, Kogan Page, London, 2009, pp.485-495In the process of human resources planning in general, SMEs should consider the following questions to answer:* What is required of new employees and how much will be their number?* For how long employees are required?* How many of them are currently employed in SMEs?* How many of the requirements that the SME has for human resources can be met within it?* How many of the requirements that the SME has for human resources can be met outside of it?* What changes have occurred in the labor market that may affect the demand foremployees?Quantitative and qualitative evaluation of personnel that can remain available to SMEs during the period that the planning is done. The analysis should start from the current state of SME staff. This raises some questions that need to be answered: * What's the category of the staff?* What is the number for each category?* How is the distribution by sex and age in each category?* What skills and qualifications does the staff have?* How many staff members are eligible for promotions or parallel movements?* How successful was the enterprise in recruiting staff with specific skills?SMEs must have registered in the computer system all movements, transfers, and promotions flows that happen in them. This information is necessary to be generally renewed in a certain period of time and made available to the human resources manager and key managers of SMEs.Evaluation of the difference between personnel demand and available staff personnel. This last stage of human resource planning estimates the real demand of its employees to see the difference between SME employees currently available and it needs, to decide how to proceed in the near and distant future. Once these needs are determined advertised vacancies on SME are published.Once you define the needs for employees, the next step is to recruit employees. Recruitment and meet staff number. The recruitment process has become a more complex activity than in previous times when the human resources department staff could be based on recommendations made by current employees or to a notice placed at the door of SMEs. The recruitment process is aimed at attracting the most suitable people with the required qualities by providing a list of people who will go later in the selection process. Relevant manager and recruitment specialist are responsible for the implementation of the preliminary procedures and also selecting the most qualifiedcandidates and more convenient, which will then undergo an interview and testing. Applicants for job vacancies can be drawn from domestic or foreign banks, therefore the methods that are used in recruiting vary.Source: ABDULI S. The Role of Recruitment and Training in SMEs’ Performance Growth in the Republic of Macedonia[J].译文马其顿共和国中小企业业绩增长中招聘与培训的作用Selajdin摘要人力资源在每个中小企业实现自己的目标中都起着重要的作用。

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