Бидний тухай
Багш ажилтан
Монголын Улсын Их Хурал, Худалдаа Аж Үйлдвэрлэлийн Танхим, Бизнес эрхлэгчийн холбоодуудын хамтарсан Татварын цогц шинэчлэлийн үндэсний хэлэлцүүлэгт уригдаж илтгэл тавьсан.
In this paper, we examine the impact of intellectual capital on financial performance of commercial banks in Mongolia using the financial data between 2011 and 2021. The performance impact of intellectual capital on business results is measured by the value-added intellectual coefficient (VAIC) methodology which was used to analyze the data in random and fixed effects models. Statistical analysis shows that the human capital and capital employed has positive effect on return on equity. Structural capital and capital employed has positive effect on return on total assets. Human capital has positive effect on net interest margin while capital employed has negative effect on net interest margin. Our recommendation is that in order to increase profitability of Mongolian commercial banks they should measure impacts of their intellectual capital and human capitals.
Монгол Улсын банкны системд нөлөө бүхий банкуудын ашигт ажиллагаанд оюуны капиталын бүрэлдэхүүн болон хүмүүн капитал, бүтцийн капиталын ашиг, оруулсан капиталын үр ашгийн нөлөөг 2011-2021 оны санхүүгийн мэдээлэлд үндэслэн тооцлоо. Өгөгдлийг санамсаргүй болон тогтмол нөлөөллийн загвараар үнэллээ. Судалгааны үр дүнгээр хүмүүн капиталын үр ашиг нь нийт хөрөнгийн болон өмчийн өгөөжид эерэг нөлөө, бүтцийн капиталын үр ашиг нь нийт хөрөнгийн өгөөжид эерэг нөлөө, оруулсан капиталын үр ашиг нь өмчийн өгөөж, цэвэр хүүгийн түвшин, нийт хөрөнгийн өгөөжид аль алинд нь эерэг нөлөө үзүүлдэг болохыг харуулж байна.
Abstract In today’s knowledge-based economy, intangible assets are recognizes as a firm’s main resource. Therefore, there is a need to analyze and report on how human capital, which is an integral part of intangible assets, affects the firm’s operations. The quantitative measurement of human resources in the report is important for assessing the growth of a company’s value and for making strategic decisions. Therefore, we divided the human capital metrics into 10 main and 198 sub-indicators and surveyed human resource managers and experts. The study combined both qualitative (content analysis) and quantitative (survey questionnaire) methods to collect data of human resource managers of 87 listed companies in Mongolian Stock Exchange. The results of the study were processed using an analytical hierarchical process. Keywords: Human capital metrics, Workforce analytics, AHP
Энэхүү өгүүллээр судлаач, эрдэмтдийн судалгааны чанарыг илэрхийлдэг гол хэмжүүр болох олон улсын түвшинд хянагддаг Web of Science, Scopus-т бүртгэлтэй сэтгүүлүүдэд судалгааны үр дүнгээ хэвлүүлэхэд тавигддаг нийтлэг шаардлагуудыг судлан, өгүүллээ хэрхэн үр дүнтэй бичиж, хэвлүүлэх талаар зөвлөгөө өгөхийг хичээлээ.
In addition to the state and taxpayers, a certified tax consulting service has a role to play in taxation communication of some world’s countries. Due to changes in the business and tax environment, the need for a qualified tax consultant has also grown rapidly. In Mongolia, creating a legal environment for taxpayers to seek the help of tax authorized legal agent and consultant in fulfilling their obligations under the Law on Certified Tax Consulting Services, enacted in 2012. Therefore, we have reviewed the status, development approach for certified tax consulting services and have suggested that we improve further the Mongolian certified tax consulting services.
In this paper, we propose a method for the evaluation of relative and impact external efficiency of university studies as effects of education on the long-term income of graduates. In order to evaluate the “ceteris paribus” levels and growth we applied a multilevel longitudinal model with random effects. The variables used in our analysis refer to Human Capital studies. The organizations that distribute services of public utility, as managers of collective resources, must account for their performances to the funding authorities, the community, and the customers
