Reliability and Validity of the Japanese Version of the Survey of Perceived Organizational Support.

OBJECTIVES: This study aimed to examine the reliability and validity of the Japanese version of the Survey of Perceived Organizational Support (SPOS-J) for the Japanese workforce. METHODS: The translation of the SPOS into Japanese followed the International Society for Pharmacoeconomics and Outcomes Research (ISPOR) Task Force guidelines. An online baseline survey with 6,220 Japanese workers assessed the SPOS-J and related scales, followed by a follow-up survey with 452 respondents two weeks later. We developed the SPOS-J and evaluated its factorial, convergent, and known-group validities, as well as its internal consistency, test-retest reliability, and interpretability. RESULTS: Exploratory and confirmatory factor analysis (EFA and CFA) indicated that the SPOS-J, diverging from the original version's one-factor structure, adopted a two-factor structure comprising two subscales: the SPOS-J (Sufficiency of Positive Aspects (SPA)) and the SPOS-J (Minimality of Negative Aspects (MNA)). The final version of the SPOS-J, consisting of eight items selected by the item response theory analysis, demonstrated acceptable model fit in the CFA. Cronbach's alphas for SPOS-J (SPA) and SPOS-J (MNA) were .92 and .84; intra-class coefficients were .72 and .55, respectively. The correlations between SPOS-J (SPA) and related variables, as well as the score distributions by demographic characteristics, supported the convergent and known-group validity of SPOS-J (SPA). In contrast, SPOS-J (MNA) showed lower correlation coefficients with all related variables and did not support known-group validity. CONCLUSIONS: The SPOS-J (SPA), a subscale of the eight-item SPOS-J, is a reliable and valid measure for assessing perceived organizational support among Japanese workers.

Meta-análisis de la escala de capital intelectual: implicaciones para hacer frente a la pandemia del COVID-19

Introducción: la medición del capital intelectual como activo intangible se ha establecido a partir de una escala de seis dimensiones relacionada con formación, academia, laboral, profesional, sindical y organizativa. La pandemia ha generado estudios que muestran diferencias significativas entre estas dimensiones, abriendo la discusión sobre la validez metaanalítica. Objetivo: realizar una revisión documental, sistemática y metaanalítica, con una muestra de artículos publicados entre 2014 y 2021 en revistas indexadas en repositorios internacionales. Materiales y métodos: se realizó un estudio documental, sistemático y metaanalítico sobre una muestra de artículos publicados en repositorios internacionales en los últimos dos años. Se utilizó la Escala de Capital Intelectual, considerando sus dimensiones reportadas en la literatura. Resultados: se estableció la estructura y los umbrales de los efectos aleatorios, calculados mediante la ecuación para establecer el parámetro delta, considerando sus intervalos de confianza para la corrección de errores de muestreo y estimación, así como las diferencias entre grupos. Conclusión: se recomienda extender la revisión de la literatura hasta agosto de 2021, para poder contrastar ambas revisiones, y establecer así la validez metaanalítica de la escala, y discutir sus implicaciones en la era COVID-19.

Introduction: the measurement of intellectual capital as an intangible asset has been established from a scale of six dimensions related to training, academia; labor, professional, union, and organizational. The pandemic has generated studies that show significant differences between these dimensions, opening the discussion on meta-analytic validity. Objective: to carry out a documentary, systematic and meta-analytical review with a sample of articles published from 2014 to 2021 in journals indexed in international repositories. Materials and methods: a documentary, systematic and meta-analytical study was carried out on a sample of articles published in international repositories in the last two years. The Intellectual Capital Scale was used, considering its dimensions reported in the literature. Results: the structure and thresholds of the random effects were established, calculated by means of the equation to establish the delta parameter, considering their confidence intervals for correction of sampling and estimation errors, as well as differences between groups. Conclusion: it is recommended to extend the review of the literature until August 2021 in order to be able to contrast both reviews to establish the meta-analytic validity of the scale and discuss its implications in the COVID-19 era.

O "ativo" jogador e sua produção no contexto da economia política do futebol: diálogos preliminares / The "asset" player and his production in the context of football's political economy: preliminar discussions / El jugador "activo" y su producción en el contexto de la economía política del fútbol: conversaciones previas

RESUMO Este artigo objetiva discutir a conceituação do "ativo" jogador de futebol, bem como sua repercussão dentro da indústria futebolística. A investigação foi caracterizada como exploratória e bibliográfica. Como principais achados, percebeu-se a relevância dos atletas para a produção de riqueza na modalidade, tanto na relação clube-clube como pelo vínculo clube-futebolista, notadamente a partir da reestruturação capitalista em sua fase tardia. Por outro lado, ao cotejar o "ativo" com o conceito de força de trabalho, concluiu-se pela necessidade de se problematizar a definição contábil de "ativo" como a mais apropriada para explicar a realidade, particularmente o processo de produção de valor pela indústria do futebol.

ABSTRACT This article aims to discuss the conceptualization of the "asset" football player, as well as its repercussion within the football industry. The investigation was characterized as exploratory and bibliographical. As main findings, the relevance of the athletes for the production of wealth in the modality was perceived, as much in the club-club relation, as by the club-footballer link, notably, from the capitalist restructuring in its late phase. On the other hand, when comparing the "asset" with the concept of work force, it was concluded that it is necessary to problematize the accounting definition of "asset" as the most appropriate one to explain reality, particularly, the process of production of value by the football industry.

RESUMEN Este artículo pretende discutir la conceptualización del futbolista "activo", así como su repercusión dentro de la industria del fútbol. La investigación se caracterizó como exploratoria y bibliográfica. Como principales hallazgos, se percibió la relevancia de los atletas para la producción de riqueza en la modalidad, tanto en la relación club-club, como por el vínculo club-futbolista, notablemente, a partir de la reestructuración capitalista en su fase tardía. Por otro lado, al comparar el "activo" con el concepto de fuerza de trabajo, se concluyó que es necesario problematizar la definición contable de "activo" como la más adecuada para explicar la realidad, en particular, el proceso de producción de valor por la industria del fútbol.

Analysis and Accounting on Applying Software in the Management of Hospital Intangible Assets / 中国卫生经济

Through analyzing the present situation of applying software in the daily operation in hospitals, to build a set of management process for applying software to manage intangible assets, discuss the accounting methods. The purpose is to standardize the application software to manage intangible assets, in order to reflect the status of the hospital intangible assets better.