Página principal



Adjustment between Human Capital and Workplace

Descargar 2.1 Mb.

Adjustment between Human Capital and Workplace





Descargar 2.1 Mb.
Página9/22
Fecha de conversión24.11.2018
Tamaño2.1 Mb.
1   ...   5   6   7   8   9   10   11   12   ...   22
2.1. Adjustment between Human Capital and Workplace

In this context, formal education can be considered as a way to achieve the necessary attributes of human capital to perform a job but it is not the only one. Innate abilities, experience, seniority and formation in the workplace are factors which also contribute to human capital.

Research gathers aspects from education through two concepts, educational setting and adjustment in qualification. The first can be understood as a situation in which the worker has completed the required educational level for his job, while the adjustment in qualification refers to the situation in which worker owns the human capital abilities suitable for job performance.

From a microeconomic view, educational disparity and qualification disparity have been proved repeatedly as key factors in job satisfaction (Quinn and Mandilovitch, 1975; Verdugo and Verdugo, 1989; Sicherman and Galor, 1990). Available research affirms that over-educated people underperform in their workplace (Daly, Büchel and Duncan, 2000), earn a higher salary in compensation to their higher educational level and are less satisfied than appropriately educated ones (Battu, Belfield and Sloane, 1999; Tsang, Rumberger and Levin, 1991).

Educational setting has generally been used to contrast self-acquired education with the one acquired at workplace. According to this, workers can be classified into: over-educated, under-educated and appropriately educated.

In the research several ways to approximate different concepts of educational disparity have been proposed, although the most used consists of contrasting a worker’s educational level with the level required at his workplace (Rumberger, 1981). Based on this perspective, a worker is overeducated (undereducated) if his educational level is higher (lower) than the one required in his workplace.

Analysis of under-education has not captured the researchers’ interest because it has less serious consequences for the worker and the whole economy than over-education. In fact, if a worker has to accomplish duties which he is not qualified for, the enterprise can train him or wait for him to learn to accomplish his duties by experience at work.

On the other hand, previous analysis shows that under-educated workers earn lower wages compared to their colleagues whose educational level is suitable for their workplace, although they have a higher salary than they would have if they were properly employed (Groot and Maassen van der Brink, 2000). For this reason, the under-educated workers haven’t got any incentives to switch to another job suited to their educational level.

Conversely, over-education can bring negative consequences for both the overeducated worker and the economy as a whole (Tsang and Levin, 1985).

From the worker’s point of view, it is possible that being overeducated may make him feel frustrated and discouraged, which can induce an increased absenteeism at work, and generate health problems such as low self-esteem, depression, etc.

Recently, Bruello and Medio (2001, pp.310) maintain, contrasting unemployment rates of the most industrialized countries, that lower unemployment rates would be linked to a higher efficiency of adjustment processes in the labor market.

It is not surprising therefore that the coexistence of high unemployment level together with abundance of skilled labor in markets, the evident disparity between educational world and labor market and abundance of invested public resources have given rise to a growing interest in the scientific community to analyze these facts and contribute, if possible, solutions. This interest has focused on whether or not educational disparity and its aftermath exist, in terms of productivity and wages, which this disparity causes.

In Spain, the interest in educational disparity has had a particular impact among scientists. As García Serrano and Malo (1996) point out, the existence of people with a educational level unlike the one required at their jobs or at their desired jobs “should lead economists to attempt to measure the magnitude of the phenomenon, to wonder about its causes and to study the way in which economic agents (persons, enterprises and State) face it” (García Serrano y Malo, 1996, p.105). This scientific interest has revolved, not only around the aftermath that unemployment disparity has, but also around labor mobility and its consequence on productivity and, therefore, on the wages of workers. The main research accomplished refers to Alba (1993), García Montalvo (1995), García Serrano and Malo (1996) and Beneito, Ferri, Moltó and Uriel’s (1996) work (?).

In this research, we will approach the topic of matching human capital and jobs, from the study of differences exposed between required training and current training for each workplace. Likewise it includes a section in which described information is completed, going forward in experience and additional training requirements necessary to perform job efficiently. It also advances in the study of the differentiation in training needs according to hotels category.


3. Methodology

The methodology used has been adapted to information requirements. It has consisted of:

  • Analysis of documentary sources and statistics and institutional data and obtained information.

  • Direct obtaining of information by surveying hotels in the provinces of Málaga and Granada.

  • Obtaining information from Experts in Andalusian tourism sector using Delphi methodology.

  • Analysis of the adequacy of human capital training in tourism in Málaga and Granada in the context of human resources.


3.1. Analysis of documentary Sources and Statistics Data from Consulted Institutions and obtained Information

The descriptive analysis of the hospitality subsector was made from data provided by Active Population Survey (EPA), Wage Distribution in Spain Survey (1992), Survey of Restoration Business’ Structure (1994), Survey of Hotels Structure (1991), Wage Structure Survey (2006), Survey of Social Security affiliation, Continuous Sample of working lives, Annual Services Survey, Tourism Expenditure Survey (EGATUR), Hotel Occupancy Survey from INE, together with other significant data on the tourism labor market.

Besides, several scientific studies which analyze the phenomenon of tourism have been used. Thus, we can mention the following: Estudio IMPACTUR ANDALUCÍA; Informe Anual del Turismo en Andalucía; Informe Estacionalidad y Empleo en el sector turístico de Andalucía IV: Mujeres y condiciones laborales. Análisis de la realidad actual; Estudio sobre la Situación de la Gestión de Recursos Humanos en las empresas de hostelería; La rotación en el sector de la restauración en España.

In the section of economic information resources referring to hospitality, is included, on the one hand, information obtained from Andalusia CBSO and, on the other hand, data from SABI database.

The first one collects aggregate information from 853 hotels in Andalusia. From its analysis we can reach conclusions referring to the whole of Andalusia. It doesn’t contain disaggregated information for each of the provinces of Andalusia. That impedes its intensive use in this research, referring to Málaga and Granada. However, it validity is undeniable because it lets us reach conclusions for the whole Community which will be a reference for comparisons of the analyzed magnitudes.

Data from SABI have been subjected to an exhaustive depuration process from which a sample of 98 enterprises with 3* and more category has been obtained, for the provinces of Málaga and Granada, representative of the total. The information thus obtained, has been used, mainly, to categorize the establishments, using added type information, while behavior patterns could be offered from which implications of strategic in the area under study could be derived.

The representation of the obtained sample is shown in the following table:



Table 1: Sample size for hypothesis testing (means)

Population: Hotels with 3* and higher in Málaga and Granada

427

Condifence interval (1- α):

95 %

Precision (d)

NI IDEA

8 %

Sample size

87


For this purpose, discriminate analysis has been the most suitable kind of analysis for the objectives of our research. Its latest objective is to find a linal combination of independent variables which best allows to differentiate groups. Once that combination (discriminating function) has been found, it could be used to classify new cases. This is a multivariate analysis technique which is able to profit the existing relation among a big deal of independent variable to maximize discriminating capability.

3.2. Analysis of Primary Information

To analyze the behavior of human resources policy in hospitality on the basis of the temporality and its impact on job retention, a survey of hospitality establishments and in depth interviews of key opinion leaders in the sector has been carried out.

The sample, for surveys, has been developed from information obtained from aforementioned statistical sources. Safety data sheets, for the hotels survey, considering two possible types of analysis to be performed with the available information, is as follows:



Table 2: Sample size for analysis of proportions

Population: Hotels with 3* and higher in Málaga and Granada

427

Condifence interval (1- α):

90 %

Sampling Error €

5 %

Sample size

25


Table 3: Sample size for hypothesis testing (means)

Population: Hotels with 3* and higher in Málaga and Granada

427

Condifence interval (1- α):

95 %

Precisión (d)

10 %

Sample size

26


30 surveys have been received and once refined, and discarding those that were not answered by the person who they were addressed to and one which didn’t overcome control tests it, 27 surveys were valid.

Besides, we have opted to select a quota sampling method which can provide wide coverage of the theoretically analyzed population. This is a stratified sample method in which the selection of final sample units within each stratum is not random (Kish, 1965). Its aim is to achieve that in the selected sample, the different stakeholders which integrate the population to be analyzed are represented, in the proper proportions. The sample has been obtained in proportion to the size ranges (according to revenue volume) and to the provinces.

For the collection of qualitative information from Experts in the Andalusian Tourism sector, the analysis methodology used is a variant of the Delphi method which is structured in the following phases: a) definition of the problem; b) selection of experts; c) questionnaire development; d) completion of the questionnaire; e) statistical analysis; f) completion of the questionnaire, again; g) consensus, and information gathering.

The first phase starts with searching for and analyzing documented information obtained from different sources. It analysis lets us define the operational framework as well as the structure of the information to be analyzed, concluding the proposed to experts final questionnaire

To complete the questionnaire the Workshop variant was preferred (Garrod and Fyall, 2000, pp. 687), which involved 30 experts from the Andalusian tourism sector (as López-Martin y Veciana -2001, pp.22- point out, one can assume that the number of experts is acceptable, taking into account that the suggested margin for the proper use of the method is from 10 to 30 and in some cases it doesn’t surpass 5 or 6) to whom the aim of the meeting was personally explained, for, later, complete the questionnaire designed for website. Once this phase concluded, statistical analysis of information was made.

Obtained results were communicated to Workshop’s members, initiating a debate in which conclusions were analyzed and each expert contributed his opinion about the aim of the research. After the debate session and with the vast knowledge acquired, each expert once again completed complete the survey, this time in his workplace. The final result was that experts’ opinions have contributed empirical information about the matters at hand: the phenomenon of seasonality of tourism and its impact on talent retention, differentiating between up to 3* hotels and more than 4*.

Obtained information has been analyzed and contrasted using appropriate quantitative analysis.


3.3. Analysis if the Adequacy of Human Capital Formation

To address the study of educational disparity, as a proxy to retaining talent, there are 3 methods: the objective one, the subjective one (both direct and indirect) and the statistic one (in its mean and mode version). However, currently agreement about the proper method of measurement doesn’t exist; due to each of them having both advantages and disadvantages (Madrigal, 2003). Consequently, the use of either method is usually linked to the nature of available date.

The objective method is based on the formal education level of every occupational group, determined by occupational analysts, which are able to examine responsibilities, tasks and necessary technology to develop each activity. It is considered that a worker is overeducated (undereducated) if his formal education level is higher (lower) than the determined level according to his occupation. This method is highly expensive and requires a great deal of information. Furthermore there is a risk that, in order to establish qualification requirements of occupations, professionals base their analysis on the workers’ current educational levels or on the employers’ hiring standards.

The subjective method takes into account the workers’ perception to determine the educational disparity. Direct measurement consists of questioning the worker if he thinks he is overeducated, properly educated or undereducated for the type of work he perform. On the other hand, indirect measurement compares workers’ educational level with educational level they declare is the proper to perform that type of work. In the latter case, a person will be overeducated (undereducated) if his educational level is higher (lower) than his occupation requirement. Meanwhile, subjective procedures are based on the ones in which workers expose if their formal education fits their job. One of the advantages of these methods is that, unlike the objectives ones, disparity measurement is specific for each workplace and not for each occupational category (Hartog y Oosteerbeek, 1988; Hartog, 2000). Another advantage subjective methods offer is that they take into account the opinion of the worker who performs the job and, consequently, who best knows the specific requirements of it. However, there are researchers that consider that to measure the educational disparity from worker’s perception is not appropriate, as the individual’s emotional side can influence this perception. If this really happened, it could occur that different workers with the same educational level and that accomplish similar jobs will declare differently in relation to educational disparity (Mendes de Oliveira, et al., 2000), that workers would be reluctant to classify themselves as undereducated, or they would overstate their workplace’s requirements to raise their occupational status (Hartog y Oosterbeek, 1988).

Finally, statistic method in its mean version (Verdugo and Verdugo, 1989) considers that an individual is overeducated (undereducated) if he has a higher (lower) educational level, in more than one standard deviation, to the average of workers’ educational level in the same occupation.

However, Kiker et al. (1997) propose using mode instead of mean, so consider that an individual is overeducated (undereducated) if he has a higher (lower) educational level than mode in the occupation he performs. For the type of data that EADA provides (Survey about adult population’s participation in learning activities), it is not possible to use subjective method. On the other hand, to apply objective method a Spanish classification would be necessary that, produced by expert analysts and approved by an official organization, would explicitly state the required education level (and type) in different occupations and, currently, that classification doesn’t exist. Accordingly, the tool used to measure educational disparity corresponds to statistical method, both in mean-based version and in mode-based version.


4. Analysis of Results

From the analysis of obtained results, we can deduce, firstly, the big difference between what human resources managers manifest and the most objective opinion of experts. Qualification requirements expressed by the latter adjusts to fit each type of position.

In general, these requirements are lower than the ones proposed by human resources managers. This has as the most immediate implication the disparity between real needs and the availability of the human resources with higher formation levels. Maintaining human resources policies in this line implies continuing to hire overeducated workers with the aforementioned negative implications. Also this is a factor that leads to not retaining talents which are thinking of changing activity when they have opportunity.

This strategy of exigency, higher than needs in the sector can be considered unfortunate inasmuch as it doesn’t deal with having human resources with the highest educational level in each workplace fitting salary to employment level for he was hired, but from a perspective of a human resources policy, it deals with having the most appropriate resources in training and experience in each job.

Alongside this, it is observed that in spite of keeping highly-qualified human resources, human resources managers in hotels think that a high level of additional qualification is necessary, which calls into question the results discussed above. The result is the existence of an over-education problem that should be analyzed.

This view is consistent with the statement of the experts group, although in this case it is not justified because in their opinion a higher disparity in educational level would have occurred.

Regarding experience, periods close to six months are estimated to be enough to properly perform in each job, except in some very specific cases, related to the maximum levels of each job category.

Therefore, in human resources policy a disparity between the assessments of the importance that assigned to this variable and the development what is being analyzed is produced.

We can also highlight the existence significant differences in the development of the human resources management in 3* and 4* hotels and more category. These differences, obtained in the experts meeting, are corroborated analytically. This means enterprise policy approaches, in general, different for both groups. In any case, formal education is insufficient for an efficient performance at work.

Acquired experience in the workplace for its most efficient performance increases as the complexity does.




5. Conclusions

As main conclusions of this work include:

  1. Seasonality in terms of employment entails, a priori, instability, temporality, lack of expectative, reduced wages, etc. which mean as a whole lower quality in employment and impediment for the most talented human capital to be attracted to this sector.

  2. Human resources strategy becomes one of the key success factors to achieving a competitive advantage and contribute to business success.

  3. Different mechanisms through which human capital is accumulated (formal education, continuous training and occupational training) play a decisive role in the strategy of promoting competitiveness and knowledge generation.

  4. Human resources practices play a momentous role when modifying the employees’ behavior towards work and at the creation of a knowledge base in the enterprise.

  5. Formal education could be considered as a way of acquiring human capital attributes required to perform a job, but it is not the only one. Innate abilities, experience, seniority and training in the workplace are factors which also contribute human capital.

  6. Over-education may have negative consequences on the economy through two pathways: firsty, derived from overeducated person’s behavior, who if frustrated might be less productive than workers with a job commensurate with their educational level, and generate a problem for the company: and secondly, through the government’s waste at education, that would hope to get higher social returns than it obtains from over-educated workers.

  7. A phenomenon which impact both hospitality sector and the whole economy has been observed. This is the coexistence of high unemployment with an abundance skilled labor in markets.

  8. From the study of the structure of employment in response to the position at the hotel, it follows that the highest turnover occurs between media professionals and technicians and skilled workers. By contrast, the group with less rotation is the administrative one. These differences may be explained based on the supply of each kind of work analyzed and the possibility of its corresponding factor substitutability. This is an indication of a lack of integration into the structure of each organization, as well as a reduced ability to generate value for the organization.

  9. Regarding human resources policy, a disparity between the assessment of the importance assigned to this variable and its development is produced. The conclusion is valid both for the panel of experts and for human resources managers of hotels.

  10. There are significant differences both in the development of human resources management and hotels with 3* and between the 4* ones and more category.

  11. The result is the existence of an over-education problem that ought to be further analyzed.

  12. In any case, formal education is insufficient for the efficient performance of the job.

  13. Required experience in the workplace for its most efficient performance increases as its complexity does.

  14. That involves enterprise policies approaches, in general, different for both groups.

  15. Hotel companies must make a major effort to ensure that they contribute effectively to value generation and to improve industry competitiveness, especially at a difficult time.


References

Alba-Ramírez, A. (1993). Disparity in the Spanish Labor Market. Overeducation? Journal of Human Resources, 28(2), 259-278.

Beneito, P., J. Ferri., Moltó, M.L. & Uriel, E. (1996). Desajuste Educativo y Formación Laboral Especializada: Efectos Sobre Los Rendimientos Salariales. Valencia: Working Papers EC 96-11, IVIE.

Büchel, F., Daly, M.C. & Duncan, G.L. (2000). Premiums and Penalties for Surplus and Deficits Education. Evidence from the United States and Germany. Economics of Education Review, 19, 169-178.

Bull, A. (1995): La economía del sector turístico. Madrid: Ed. Alianza Economía.

Clogg, C. & J. Shockey (1984). Disparity Between Occupation and Schooling: A Prevalence Measure, Recent Trends and Demographic Analysis. Demography, 21, 235-257.

Cohn, E. & Khan, S.P. (1995). The Wage Effects of Overschooling Revisited. Labour Economics, 2, 67-76.

Comisión Europea (1994). Crecimiento, competitividad y empleo. Datos y pistas para entrar en el siglo XXI (Libro Blanco). Bruselas: Oficina de Publicaciones Oficiales de las Comunidades Europeas.

Corró Martin, C.A. & Sánchez Ollero, J.L. (2003). Aplicación del Análisis Delphi al Estudio del Impacto de las Nuevas Tecnologías sobre las Necesidades de Cualificación en el Sector Hostelero Andaluz. Ponencia presentada al Congreso Turitec 2001, Málaga.

Dolton, P. & Vignoles, A. (2000). The Incidence and Effects of Overeducation in the U.K. Graduate Labour Market. Economics of Education Review, 19, 179-198.

Duncan, P.J. & Hoffman, S.D. (1981). The Incidence and Wage Effects of Overeducation. Economics of Education Review, 1, 75-86.

Fletcher, J. & Archer, B.H. (1991). The development and application of multiplier analysis. In: Cooper, C.P. and Lockwood, A. (eds): Progress in Tourism, Recreation and Hospitality Management, 3, 28-47.

Frechtling, D.C. (1994). Assessing the economic impacts of travel and tourism: Introduction to travel economic impact estimation. In: Ritchie, J.R. & Goeldner, C.R. (eds): Travel, Tourism and Hospitality, 359-365.

Frey, K. (1982). Curriculum conference: an approach for curriculum development in groups. Kiel: Institute for Science Education.

García Montalvo, J. (1995). Empleo y Sobrecualificación: El Caso Español. Madrid: Documento de Trabajo 95-20, FEDEA.

García Serrano, C. & Malo, M. (1996). Desajuste Educativo y Movilidad Laboral en España. Revista de Economía Aplicada, 11, 105-131.

Groot, W. (1993). Overeducation and the Returns to Enterprise-related Schooling. Economics of Education Reviews, 12(4), 299-309.

Groot, W. (1996). The Incidence of, and Returns to Overeducation in the UK. Applied Economics, 28, 1345-1350.

Groot, W. & H. Maassen van den Brink (1997). Allocation and the Return to Over-education in the UK. Education Economics, 5(2), 169-183.

Guisan, M. & Aguayo, E. (2006). Capital humano, industria y turismo en las regiones de los países de la UE-25. Modelos econométricos e impacto sobre la producción y el empleo. Papeles de Economía Española, 107, 80-95.

Hartog, J. (1986). Allocation and the Earning Function. Empirical Economics, 11(2), 97-110.

Hartog, J. & H. Oosterbeek (1988). Education, Allocation and Earnings in the Netherlands: Overschooling?. Economics of Education Reviews, 7(2), 185-194.

Hersch, J. (1991). Education Match and Job Match. The Review of Economics and Statistics, 73(1), 140-144.

Instituto Nacional de Estadística (2002). El impacto económico del turismo. Madrid: Cifras INE 2/2002.

Kiker, B. F., Mendes de Oliveira, M. & Santos, M. (1997). Overeducation and Undereducation: Evidence for Portugal. Economics of Education Review, 16(2), 111-125.

Kish (1965). Survey Sampling. New York: John Wiley.

Lassibille, G., Navarro, L., Aguilar, I. & De la O, C. (2001). Youth Transition from School to Work in Spain. Economics of Education Review, 20, 139-149.

Marchante, A.J., Ortega, B. & Sánchez-Ollero, J.L. (2003). Desajuste educativo y movilidad laboral de los trabajadores de hostelería en Andalucía. Revista de Estudios Regionales, 69, 57-88.

McGoldrick, K. & Robst, J. (1996). Gender Differences in Overeducation: A Test of the Theory of Differential Overqualification. AEA Papers and Proceedings, 86(2), 280-284.

OCDE (1997). Estudio de la OCDE sobre empleo. Evidencia y explicaciones – Parte II. Madrid: Subdirección General de Publicaciones, Ministerio de Trabajo y Asuntos Sociales.

Organización Mundial del Turismo (1997). El capital humano en la industria turística del siglo XXI. Madrid: OMT con la colaboración de FITUR.

Ortega, B., Marchante, A. & Sánchez-Ollero, J.L. (2001a). Análisis de Nuevas Competencias Profesionales en los Sectores de Transporte de Viajeros por Carretera, Agencias de Viajes y Guías de Turismo de Andalucía. Málaga: Federación de Comunicaciones, Transporte y Mar de UGT-Andalucía.

Ortega, B., Marchante, A. & Sánchez-Ollero, J.L. (2001b). Necesidades Formativas Emergentes en los Sectores de Transporte de Viajeros por Carretera, Agencias de Viajes y Guías de Turismo de Andalucía. Málaga: Federación de Comunicaciones, Transporte y Mar de UGT-Andalucía.

Pedreño, A. & Monfort, V. (1996). Introducción a la economía del turismo en España. Madrid: Ed. Cívitas.

Robst, J. (1994). Measurement Error and the Returns to Excess Schooling. Applied Economics Letters, 1, 142-144.

Rumberger, R.W. (1981). Overeducation in the U.S. Labor Market. New York: Praeger.

Rumberger, R.W. (1987). The Impact of Surplus Schooling on Productivity and Earnings. Journal of Human Resources, 22(1), 1-50.

Sicherman, N. (1991). Overeducation in the Labour Market. Journal of Labour Economics, 9(2), 101-122.

Sinclair, M.T. & Stabler, M. (1998). The economics of tourism. London and New York: Ed. Routledge.

Sloane, P.J., Battu, H. & Seaman, P.T. (1996). Overeducation and the Formal Education/ Experience and Training Trade-Off. Applied Economics Letters, 3, 511-515.

Uriel, E., Monfort, V.M., Ferri, J. & Fernandez, J. (2001). El sector turístico en España. Valencia: Instituto Valenciano de Investigaciones Económicas y Caja de Ahorros del Mediterráneo.

Witt, S.F. & Moutinho, L. (1996). Tourism marketing and management handbook. London: Ed. Prentice Hall.

1   ...   5   6   7   8   9   10   11   12   ...   22

Similar:

A formatação da revista obedece à 6ª edição das normas apa iconNormas de la apa para la redacción de resultados de investigacióN
A pesar de que existe un amplio consenso sobre estas normas algunas revistas puede hacer ligeras variaciones de las que siempre encontraremos...
A formatação da revista obedece à 6ª edição das normas apa iconNormas apa 2017 6ta (sexta) edición
Desde el año 1929, cuando sale a luz el primer esbozo de las normas, hasta el presente, apa se ha convertido en un extenso manual...
A formatação da revista obedece à 6ª edição das normas apa iconCapa da revista 3a Edição
O itegam-jetia – Journal of Engineering and Technology for Industry Applications (jetia) é uma publicação do
A formatação da revista obedece à 6ª edição das normas apa icon258193358-Libro-Manual-de-Publicaciones-APA-Re.pdf [formulario apa sexta edicion]

A formatação da revista obedece à 6ª edição das normas apa iconFormato apa – quinta edicióN
El estilo apa, como es presentado en este folleto, es ampliamente aceptado en las
A formatação da revista obedece à 6ª edição das normas apa iconEl formato apa
American Psychological Association (apa) ha sido adoptado internacionalmente por numerosas instituciones académicas, revistas científicas...
A formatação da revista obedece à 6ª edição das normas apa iconNormas apa sexta Edición
Figura X. Hillutet aut ut fugit, optatiam velibusa voluptate aliquost, tem as dita co
A formatação da revista obedece à 6ª edição das normas apa iconXv seminário Luso-Espanhol de Economia Empresarial “o papel das Organizações na Sustentabilidade das Economias em Crise”
Economia da Empresa
A formatação da revista obedece à 6ª edição das normas apa iconForderungsanmeldung im Insolvenzverfahren
Anmeldungen sind stets nur an den Insolvenzverwalter (Treuhänder, Sachwalter) zu senden, nicht an das Gericht. Bitte beachten Sie...


Descargar 2.1 Mb.