GPHR flashcards

32 cards. Read the term and the definition here. The deck at the top of this page is optional.

Ethnocentric staffing approach

Staffing orientation in which parent-country nationals fill key roles and headquarters practices are exported to subsidiaries; it simplifies control but limits local talent development and can raise costs.

PESTLE analysis

Framework scanning Political, Economic, Social, Technological, Legal and Environmental external forces to assess market conditions and shape global HR strategy before entering or expanding in a country.

Ulrich four HR roles

Model dividing HR work into strategic partner, change agent, administrative expert and employee champion, balancing long-term strategic focus against short-term operational and employee-advocacy demands.

Workforce planning gap

Difference between forecast demand for labor and projected internal supply, derived from headcount, turnover and productivity data, then closed through build, buy, borrow or outsource decisions.

HR due diligence in acquisitions

Pre-deal review of the target's compensation and pension liabilities, labor contracts, works council obligations, key-talent retention exposure and culture fit, feeding price and integration planning.

HR balanced scorecard

Measurement framework viewing HR through four perspectives - financial, customer, internal process, and learning and growth - linking people metrics to business outcomes.

Balance sheet approach

Home-country pay reference that adds differentials for taxes, housing, goods and services, and a reserve, so assignees maintain their home standard of living while working abroad.

Tax equalization

Assignees bear only the tax they would have paid at home; the employer withholds hypothetical home tax and pays all actual host-country tax, absorbing both gains and losses.

Tax protection

Assignees keep any host-country tax savings but are reimbursed for tax increases; unlike equalization, the employee retains the upside of a lower-tax location.

Localization of assignment

Converting a long-term expatriate to host-country employment terms, typically phasing out expatriate premiums and allowances over a defined transition period while adopting local benefits.

Commuter assignment

International arrangement in which the employee works in the host country while the family remains in the home country, used where regional travel is easy and relocation is unnecessary.

Repatriation

Return of an assignee to the home country; success depends on a planned position, recognition of international experience and family readjustment, since unclear careers drive post-return turnover.

Employer of record (EOR)

Third party that legally employs workers in a country where the client has no entity, handling payroll, tax and compliance while the client directs day-to-day work.

Compa-ratio

Employee base salary divided by the midpoint of the assigned salary range; values below 1.0 indicate pay under midpoint and values above 1.0 indicate pay over midpoint.

Range penetration

Position of a salary within its grade, calculated as salary minus range minimum, divided by the difference between maximum and minimum, and expressed as a percentage.

Purchasing power parity

Rate that equalizes the cost of a standard basket of goods between countries; used to compare real salary value rather than converting at market exchange rates.

Total rewards approach

Integrated view of compensation, benefits, work-life flexibility, performance recognition, and development and career opportunity used to attract and retain talent across markets.

Host-based pay approach

Salary set by reference to the local market of the host country rather than the home country, usually with allowances for housing and dependents; common for permanent transfers.

Gender pay gap reporting

Statutory requirement in some jurisdictions, such as the United Kingdom for employers with 250 or more staff, to publish the difference between male and female average pay.

Cross-border equity vesting

Taxation of share awards triggered at different events by country, requiring review of securities filings, exchange controls and mobile-employee sourcing rules before granting equity.

70-20-10 model

Learning design guideline holding that roughly 70 percent of development comes from challenging job experience, 20 percent from coaching and social interaction, and 10 percent from formal courses.

Kirkpatrick four levels

Training evaluation framework measuring reaction, learning, behavior change and results, moving from participant perceptions through to organizational outcomes.

ADDIE model

Instructional design sequence of analysis, design, development, implementation and evaluation, used to build structured global training programs with measurable outcomes.

Nine-box grid

Matrix plotting performance against potential in three bands each, producing nine talent segments used for succession, development investment and performance management decisions.

ADKAR change model

Change framework requiring awareness, desire, knowledge, ability and reinforcement in sequence; change fails when any element is missing at the individual level.

Performance calibration

Cross-manager review of ratings against shared evidence to reduce halo, recency, central tendency and leniency bias and improve consistency across countries and teams.

Works council

Employee-elected body, common in European countries such as Germany, with information, consultation and sometimes co-determination rights over dismissals, restructuring and working conditions.

TUPE acquired rights

Rules preserving employees' terms and conditions when a business or service transfers to a new employer, restricting changes made solely because of the transfer.

GDPR breach notification

Requirement to report qualifying personal data breaches to the supervisory authority within 72 hours of awareness, with documentation of the incident and affected data categories.

Risk assessment matrix

Tool ranking exposures by likelihood and impact; responses fall into avoid, reduce, transfer or accept, with mitigation prioritized by residual risk level.

Duty of care

Employer obligation to protect employees' health, safety and security, extending to business travelers and assignees through security assessments, insurance and emergency response plans.

Whistleblowing reporting channel

Confidential internal mechanism for reporting wrongdoing; EU rules require such channels for organizations with 50 or more workers, with protection against retaliation.