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HUMAN RESOURCE ACCOUNTING:

Human resources are considered as asset, any expenditure in the acquisition and

accumulation of human resources will be treated as an investment. Historical cost

of human resources represents sacrifice that will have to be incurred today to

acquire and develop people.

The most valuable input in an organization is the human element. The most

valuable of all capital is that invested in human beings. Organizations are

composed of people and the people are the most precious of the gamut of assets

owned.

What is an investment?

Any resource pressed into service for producing good and services is calledinvestments. Thus, investment refers to expenditure on new plant and machinery,

capital equipments, physical construction of new buildings together with any

change in the stock of goods produced. There are two basic determinants of

investment.

(i) The expected rate of profit which the business hopes to realize from investment,

and

(ii) The rate of interest.

The level of investment is guided by the level of expected profits. Firms will

invest, only if it is profitable. Further an important cost associated with investment

is the cost of borrowing capital, which is the rate of interest. Of these two, the

expected rate of profit is more influential than the rate of interest.

OBJECTIVE OF THE STUDY

The objective of the project is TO STUDY WHETHER INVESTORS

INVESTMENT BEHAVIOR IS AFFECTED BY THE COMPANYS HUMAN

RESOURCE ACCOUNTING

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OTHER OBJECTIVES

y To study the investment habit of the people.y To know about the peoples preference for investment, where they want to

spend their money.

y Is your decision of investment affected by anybody?

RESEARCH METHODOLOGY

Methodology aims to finalize the technical procedures includes activities of the

study, research design data, sampling data collection and analyze that data.

RESEARCH APPROACH

To achieve this objective we have conducted a survey and then collected data and

analyzed it and lastly find out the needed results

SAMPLING METHOD

We have used simple random sampling method for the project.

Sources of data collection

Data sources are two types:

Primary data

Secondary data

Primary data was only collected in the study.

Primary data: In primary data collection we collect the data through survey in

which we use the questionnaire.

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Firstly we prepared the questioner for investors who invest in shares, mutual funds,

commodities, others. In which we want to know that whether investors behavior

while investing is affected by human resource accounting of the organization or we

can say that before investing they try to know about human resource activities

A study involves the entire population of interest, but more often it involves only a

small portion of the people.

Sampling serves three purposes:

y It reduces the costs and time required to do the research;y It often improves the quality of information by allowing more intensive data

collection than would otherwise be possible; and,

yIt reduces the burden on respondents.

Sample size:

The sample size taken was 75 for the study.

DATA ANALYSIS:

1.) How do you Invest (Proportion)?

Shares.. Mutual Funds Commodity.. Real Estate.

Others.

No of respondents = 75

Shares =

Mutual funds =

Commodities =

Real estate =

Chart

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2.) How much is your decision of investment affected by follow

(a) Broker (b) Television shows (Talk Shows) (c) Friends (d) Companys Performance

No of respondents =75

Broker =

Television shows =

Friends =

Cp =

3.) Do you check company profile before investing?

No of respondents =

Yes =

No =

4.) What do you analyze and check in a companys Annual Report?

No of respondents=

Director Report =

Auditors Report =

Balance Sheet =

Others (specify)=

5.) Do you keep inform about the work-force of the company you invest?

(a) Yes (b) No

No of respondents =

Yes =

No =

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6. How would your decision affect if the work-force is more trained and skilled?

Least affected =

Once=

Sometimes=

Many times=

Always =

7. How would your decision affected with high employee turnovers?

Least affected =

Once=

Sometimes=

Many times=

Always =

8. Comments to share

FINDINGS:

LIMITATIONS:

Some of the respondent does not give proper answers of questions.

Some respondents refuse to fill the questionnaire.

CONCLUSION:

BIBLIOGRAPHY:

ANNEXURE

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QUESTIONNAIRE

JAIPURIA INSTITUTE OF MANAGEMENT

Note:

This above information is collectedstrictly forthe purposes of JIMJs subjectprojectandno information willbe furtherdisclosedto anyotherperson.

1.) How do you Invest (Proportion)?

Shares.. Mutual Funds Commodity.. Real Estate.

Others.

Rate on Scale: 1-least & 5-most

2.) How much is your decision of investment affected by follow

(a) Broker

1 2 3 4 5

(b) Television shows (Talk Shows)

1 2 3 4 5

(c) Friends

1 2 3 4 5

(d) Companys Performance

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1 2 3 4 5

3.) Do you check company profile before investing?

a) Yes (b) No

4.) What do you analyze and check in a companys Annual Report?

a) Director Report (b) Auditors Report (c) Balance Sheet (d) Others (specify) ..

5.) Do you keep inform about the work-force of the company you invest?

(a) Yes (b) No

6. How would your decision affect if the work-force is more trained and skilled?1 2 3 4 5

7. How would your decision affected with high employee turnovers?

1 2 3 4 5

8. Comments to share

..