Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Nineteenth century US railroads were the first ‘big businesses’ and had profound influence on society. This paper addresses one source of talent for the early US public accounting profession—railroads. Following the end of the US Civil War (1861–65), industrial expansion was a revolutionary experience, with large trusts appearing in the wake of the railroad's maturing influence on the development of a vast continental economy. Accounting practice also was impacted by railroads. For example, the development of annual reports, income measurement, the standardization of reporting by regulators, developing fixed and variable cost, and throughput concepts for capital intensive business—all were related to the railroads. This paper focuses on a significant link between the emerging public accounting profession and the railroads by examining how an early major US public accounting firm relied upon accounting skill developed within railroads as an important source of talent. Arguably, talent is the most important resource of a professional firm. While it is a commonly held view that the immigration of UK accountants in the late nineteenth century was the source of public accounting talent, this paper provides evidence of a competing explanation—the sourcing of talent from a firm (Haskins & Sells) that continues to the present day as Deloitte. Key leadership and personnel of that time gained their experience while working on the domestic railroads.     

Understanding graduate recruitment,development and retention for the enhancement of talent management: sharpening ‘the edge’ of graduate talent

Graduates are deemed to be a key source of talent within many organisations and thus recruiting, developing and retaining them is viewed as a logical talent management (TM) strategy. However, there has been little attention paid to university graduates as part of an organisation’s TM strategy. Such a specific focus addresses the need for further research into the segmentation of talent pools and the specific challenges different talent pools are likely to create. This research, which utilised a qualitative data collection strategy, examined the experiences and practices of six large UK organisations in relation to graduate TM. Drawing from Gallardo-Gallardo, Dries and González-Cruz’s (2013. What is the meaning of ‘talent’ in the world of work? Human Resource Management Review, 23, 290–300.) framework for the conceptualisation of talent, the findings from this research indicate and explain why graduate employers are frequently compelled to use the object approach (talent as characteristics of people) due to the unique characteristics that recent graduates possess, even though other studies have found that a subject approach (talent as people and what they do) is preferred by most employers. Ultimately, employers conceptualise graduate talent by what they describe as ‘the edge’ which needs to be ‘sharpened’ to fully realise the potential that graduates offer.     

建设一支职业化的董事队伍

董事会对于公司战略和经营活动所进行的决策,对一家公司的发展起着至关重要的作用。随着现代公司治理结构的完善,董事作为一种社会资源,其紧缺性也开始显现出来。文章客观分析了成为合格董事所需的职业素质,及当前我国职业董事的选聘方式,提出应从建立分层次的职业董事人才库、动态合理使用职业董事人才、培育职业董事的从业热情这三个方面,着力培育和壮大我国职业化的董事队伍。     

浅淡林业创新人才的培养

本文论述了林业创新人才培养的紧迫性及如何培养创新人才。     

林业持续发展与人才培养

本文在概述林业持续发展的基础上 ,指出了林业持续发展的核心是人才 ,探讨了林业持续发展所需要的人才素质 ,提出了适应林业持续发展的人才培养对策。     

美女经济的哲学观照

美女经济的盛行,是我们这个时代最为重要的现象之一,对此,可以从哲学、心理学、社会学、经济学等不同的角度加以分析。本文主要从哲学的维度探讨美女经济的本质及其对社会正义的影响。文章以罗尔斯和诺齐克的相关理论为基础,认为美貌是自然资质中最重要的一种,与分配正义密切相关。罗尔斯和诺齐克提出了两种针锋相对的观点,但无论是将其作为共同资产来处理,还是将其当作一种不可侵犯的权利来处理,由于忽视了时自然资质运用务件的考虑,都有失偏颇。社会在确定对美貌等自然资质的原则时,不应仅仅根据自然资质本身,更应考虑到运用自然资质的具体条件和方式。     

从教研教改中浅析工程型人才的培养

本课题通过对微型数控教学机床的研制,依据我校"技术立校、应用为本"办学方针,在教研教改中探索工程型人才的培养方案,进一步推进我校本科教育向工程实用型人才的培养方向发展。     

基于胜任素质模型的知识产权管理人才培训研究

随着我们社会步入知识经济时代,知识产权得到了越来越多的重视。然而我国目前严重缺乏企业知识产权管理人才,随着国家知识产权战略的提出,企业知识产权管理人才的培养也被提高到了战略地位。开展对知识产权管理人才的培训研究,对全面落实国家知识产权战略、建设创新型国家具有重要意义。     

美国人力资源管理新发展趋势

美国在人力资源管理的探索中一直处于世界前沿水平。特别是金融危机过后,美国人力资源管理发生了一些新的变化。文章在分析美围人力资源管理发展历程的基础上,探讨分析了其对人才开发的特点,从人力资源管理的使用、内容以及对社会责任的重视度等多方面阐述了美国人力资源的发展变化,并根据中国的人力资源发展环境,得出几点启示,以期对更好地建立中国特色的人力资源管理有借鉴意义。     

高职软件技术专业人才培养模式改革研究

在对软件行业人才需求和高职软件人才培养现状分析的基础上,主要从专业培养定位、课程体系、教学模式、教学模式、教学管理模式、考核方式、校企合作等方面对高职软件技术专业人才培养模式改革进行阐述。