Presents components of human resource accounting (HRA)--description of human resource costs, estimation of return on investment, estimation of human resource values. Reviews research on the influence of HRA on decision making, concluding that a number of factors inhibit its effective use. (SK)

Financial analysis techniques are tools that help managers make sound financial decisions that contribute to general corporate objectives. A literature review reveals that the most commonly used financial analysis techniques are payback time, average rate of return, present value or present worth, and internal rate of return. Despite the success…

SIX ARTICLES CRITICALLY EXAMINE THE PROCESS OF EDUCATIONAL PLANNING FROM THE UNDERLYING ASSUMPTIONS TO THE PRACTICAL PROBLEMS OF IMPLEMENTATION. ANDERSON AND BOWMAN IN "THEORETICAL CONSIDERATIONS IN EDUCATIONAL PLANNING" DISCUSS SUCH TOPICS AS THE DEFINITION OF PLANNING, EDUCATIONAL PLANNING AND SOCIAL DEMOCRATIZATION, PLANNING FOR…

A dynamic model of decisions to work, invest in human capital, and commit crime was developed and examined. By making all three activities endogenous, the model explains why older, more intelligent, and more educated workers tend to commit fewer property crimes of some types than others. The model includes the following predictions: (1) policies…