Legal and Economic Aspects in HR Management
Code: 43165 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 4313788 Management of Human Resources in Organizations | OT | 0 | 1 |
Contact
- Name:
- Susana Pallares Parejo
- Email:
- susana.pallares@uab.cat
Use of Languages
- Principal working language:
- spanish (spa)
Teachers
- Maria Teresa Calzada Balcells
- Susana Pallares Parejo
- Carles Poyato Nunez
Prerequisites
Prerequisites
For students who in their previous degree training have not studied subjects related to the economic, legal and administrative fields.
Objectives and Contextualisation
Objectives and contextualisation
The module addresses legal and economic related issues in HR management. The module offers students a broad overview on the economic and legal issues which are in involved in the various HR processes and it clarifies their relevance, addressing the similarities and differences in different parts of the world.
Upon completion of the module, the student will be able to:
Analyse the significant legal aspects in the administrative processes carried out by HR
Apply legal and economic concepts in human resource management. Reflect on the specific tools to be applied in economic management
Apply management techniques to staff
Competences
- Make appropriate use of basic legal and economic concepts associated with the human resources function.
- Mark out human resources needs in the different areas of an organisation, from a proactive, systemic approach.
- Solve problems in new or little-known situations within broader (or multidisciplinary) contexts related to the field of study.
- Work in a team, taking advantage of companions' different ways of thinking and acting.
Learning Outcomes
- Calculate the differences in cost between two or more options for meeting a particular request or need.
- Correctly interpret information provided by agents in the organisation who carry out financial operations.
- Detect any features of human resources management plans and projects that might contravene current legislation.
- Identify important information sources on key legal issues in human resources management in a country other than one's own.
- Integrate the implications of different countries' legal frameworks for human resources management.
- Seek out legal advice to clear up doubts and avoid expected problems.
Content
Content
1. Legal relationships in the workplace
1.1. Work flexibility in the context of globalisation: legal aspects.
1.2. External flexibility.
- Work contracts: permanent and temporary contracts.
- Dismissals: disciplinary dismissal, objective dismissal and collective redundancies.
1.3. Internal flexibility
- The working timetable.
- Functional mobility, substantial modification of working conditions and withdrawal from the collective agreement.
1.4. Decentralisation of production and transfer of the company.
1.5. Suspension of an employment contract: maternity and leave of absence.
1.6. Workers’ representatives and collective bargaining.
2. Budgeting, budget monitoring and management
2.1. The budget as a management tool.
- Budgeting based on concepts.
- Budget for cost centres.
2.2. Budget monitoring.
- Indicators.
- Deviations: positive and negative.
2.3. Budget management.
- Limitations by concepts and items: public and private sector.
- Extraordinary events.
3. Payroll administration and economic management
3.1. The salary.
- Remuneration in the public and private sectors.
- The salary payslip: composition.
3.2. Composition of the salary.
- The base salary.
- Complements to the salary.
- Extraordinary payments: overtime, bonuses, etc.
- Salary in kind.
- Non-salary payments.
3.3. Salary deductions.
- Social security contributions: public and private sector.
- Personal Income Tax (IRPF in its Spanish initials).
- Advances.
3.4. Contribution base.
- Contribution rates.
- Contribution base.
Methodology
The methodologies that will be used throughout the module are as follows:
Master classes / lectures.
Oral presentation / explanation of work.
Tutorials.
Preparation of the work. Personal study.
Reading articles / reports of interest.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Exhibits of content | 22 | 0.88 | 6, 3, 1, 5 |
| Resolution and exposure of different case studies | 6 | 0.24 | 5, 2 |
| Teacher-led company case | 2 | 0.08 | 2 |
| Type: Supervised | |||
| Practice with management techniques and tools | 20 | 0.8 | 6, 1 |
| Solving a case study and defending interventions | 28 | 1.12 | 3, 5, 2 |
| Tutoring | 12 | 0.48 | 5 |
| Type: Autonomous | |||
| Elaboration and writing of work | 30 | 1.2 | 6, 3, 1, 5 |
| Resolution of exercises and cases on the virtual platform | 6 | 0.24 | 2 |
| Search and collection of information, reading and study of documentation | 18 | 0.72 | 6, 1 |
| Text commentary | 6 | 0.24 | 2 |
Assessment
From the exposition of contents in the classroom, from the study and work of the materials available to the students, from the necessary consultations to the bibliography and from the tutoring of each teacher, the students must develop three evidences to answer the questions posed in the same.
Evidence 1: Case resolution.
The work will consist of a practical case on legal relations in the field of labor with a weight of 30% in the final grade of the module.
Evidence 2: Case resolution.
The work will consist of a case study on budgeting, monitoring and economic management with a weight of 35% in the final grade of the module.
Evidence 3: Case resolution
The work will consist of a case study on payroll management with a weight of 35% in the final grade of the module.
The students who have not reached the criteria established to pass the module and those who have been evaluated in a set of activities with a minimum weight of 2/3 of the total grade of the module will be eligible for recovery.
The minimum grade to be eligible for recovery is 3.5.
Evaluation guidelines of the Faculty of Psychology: https://www.uab.cat/doc/DOC_Pautes_Avaluacio_2022_2023
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Assignment 1: Solving cases 1 | 30% | 0 | 0 | 6, 3, 4, 5 |
| Assignment 2: Solving cases 2 | 35% | 0 | 0 | 1, 2 |
| Assignment 3: Solving cases 3 | 35% | 0 | 0 | 1, 2 |
Bibliography
Amat, J. M. (2003). Control de Gestión: Una perspectiva de dirección (6ª edición). Barcelona: Gestión 2000.
Anthony, R. y Govindarajan, V. (2003). Management Control Systems (11 edition). Nueva York. Mc Graw-Hill.
Ballarin, Eduardo y Rosanas, Josep Mª. (1999). Sistemas de Planificación y Control.Bilbao. Desclée De Brouwer.
Butler, A., Letra, S.R. y Neale, B. (1997). Linking the Balanced Scorecard to Strategy: one Mill's experience. Long Rang Planning, pp. 241-253
Guthrie, J. (2000). The management measurement and the reporting of intellectual capital. CIMA 2001
Horvárth y Partners (2000). Dominar el Cuadro de Mando Integral. Barcelona. Gestión 2000.
Kaid, M y Nilsson, F (2000). Performance measurement at Nordic companies. European Management Journal, 18 (1), 113-127.
Kaplan. R.S. (1993). Evaluación de resultados: algo más que números. Harvard Deusto Review.
Kaplan, R. y Norton, D. (1997). Cuadro de Mando Integral (the Balanced Scorecard) (1997) Barcelona. Gestión 2000.
Prahalad, C.K. y Hamel, G. (1990). The Core Competence of the Corporation. Harvard Business Review, 68
(3) 79-91
Stalk, G. y Lacheneauer, R. (2004) Hard Ball: Five Killer Strategies for Trouncing the Competition. Harvard Business Review.
Workers' statute:
(Real Decreto Legislativo 1/1995, de 24 de marzo, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores. ANEXO: Texto refundido de la Ley del Estatuto de losTrabajadores. Última actualización, publicada el 07/07/2012, en vigor a partir del 08/07/2012.)
Estatuto Básico del Empleado Público:
(Ley 7/2007, de 12 de abril, del Estatuto Básico del Empleado Público. Última actualización publicada el 14/07/2012).
Leal, A. (coordinador) (2004). El factor humano en las relaciones laborales: Manual de dirección y gestión.
Pirámide. Madrid.
Links of interest:
Agencia Tributaria (Ministerio de Economía y Hacienda): www.agenciatributaria.es Seguridad Social: www.seg-social.es
Instituto Nacional de la Seguridad Social (INSS) Tesorería General de la Seguridad Social (TGSS)
Instituto Nacional de Seguridad e Higiene en el Trabajo (INSHT): www.insht.es Boletín Oficial del Estado (Ministerio de Trabajo y Asuntos Sociales): www.boe.es
Datos Macroeconómicos: www.datosmacro.com
Software
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