Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that...

The paper sheds some light on the education returns in Germany in the post war period. After describing higher education in Germany the current stand of higher education financing within the single states is presented. In six states tuition fees will be introduced in 2007/08 and discussions are...

Der vorgestellte Beitrag gibt einen Überblick über die gegenwärtige Hochschulfinanzierung in Deutschland; kürzlich haben einige Bundesländer Studiengebühren eingeführt, die zu einer teilweisen Finanzierung der Studienkosten beitragen sollen. Im II. Kapitel werden außerdem kurz die...

Diese Arbeit beschäftigt sich dem Thema Studienfinanzierung. Zuerst richtet sich der Fokus auf die Analyse des Gutes Hochschulausbildung. Anschließend werden die Finanzierungsmöglichkeiten der Studierenden aufgezeigt, wobei den Krediten eine besondere Aufmerksamkeit zukommt. Die Analyse der...

The purpose of this study was to analyse personnel expenditure of the DirectorateVeterinary Service in the North West Province and how it impacted on service delivery.Literature on personnel expenditure and its influence on service delivery, particularly inthe field of Veterinary Services is...

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by...

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This...

Utilizando datos del Programa de Evaluación de Competencias de Adultos (PIAAC, por sus siglas en inglés) de la Organización para la Cooperación y el Desarrollo Económicos, analizamos la brecha en habilidades cognitivas de la población adulta en España con respecto al resto de los países...

The response of human capital accumulation to changes in the anticipated returns to schooling determines the type of skills supplied to the labor market, the productivity of future cohorts, and the evolution of inequality. Unlike the US, the UK or Germany, Spain has experienced since 1995 a drop...