Engineering Commons^™

Contextual Influences On Human Resources Development: Considerations And Evaluations On The Various External And Internal Factors That Shape And Influence Hrd In Organisations, Charles Alves De Castro

Articles

This article aims to briefly understand and evaluate the main external and internal factors that impact directly on human resources development area within the organisations, mainly related to multinational companies. Also, it discusses the various aspects and influences on HRD-(Human Resources Development) such as societal, organisational/local, global, that impacts on costs, environment, regulations, policies, culture, beliefs, technology and values. This research was carried out by way of a literature review. This is important to demonstrate, explain and evaluate the current existent literature about this specific theme covered in this article. Furthermore, through this review we compared previous research on HRD. …

Accelerated Capital Allowances: An Overview, Bernard Doherty, James Mc Mahon, William Coffey, Ger Nagle, Kevin Delaney

Articles

ACA is based on the existing capital allowances tax structure or wear and tear allowance, for plants and machinery. Claiming the ACA is carried out the same way as for the standard capital allowances.

Organisations who invest in eligible energy-efficient capital equipment can deduct the full cost of the equipment from their profits in the year of purchase. This reduces the taxable profit in year one by the full cost of the equipment.