人力资源管理的柔性化中英文外文文献翻译.doc

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!) 标题：Flexibility in human resources management: a real options analysis 作者：Perufo, Luiz, Carlos, Samuel 期刊：Revista de Administra??o, 7(18), pp:1-15 年份：2017 原文 Flexibility in human resources management: a real options analysis Perufo, Luiz, Carlos, Samuel Abstract A private company has several options in the job market, such as hiring, outsourcing, or dismissing employees. The management flexibility of dismissing employees, even without just cause, provides an economic benefit for companies. By addressing real options, this study aims to measure the effects of this flexibility on the employer’s decision to hire more employees as well as to invest in the more productive employees through graduate incentives. This article evaluates the adverse impacts of labor laws that restrict this flexibility, such as the Severance Indemnity Fund (FGTS) fine and the prior notice of termination of employment, in order to find out how much the employee adds value to the company and, consequently, to itssalary. Using this methodology, thisstudy also evaluates, from the employer’s perspective, the relevance and value maximization of the company’s financial support programs for employees taking graduate courses. Results show that severance costs reduce the net value of the employee to the employer. Should these costs be disconsidered and the benefit in value transferred to the employee this could be equivalent in a 4.5% increase in salary. Likewise the possibility of investing in graduate course at the correct moment but only for the more productive employees can increase their net value significantly, doubling the net value of the employee to the employer. Keywords: Employee dismissal; Employee value; Real options; Flexibility in human resources Introduction Company decisions to hire, train, or dismiss employees are influenced by the employers expectations about how much the employee will contribute in generating cash flow for the comp