This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of…

Utilizes a large institutional-level data set of four-year U.S. colleges and two-stage least-square estimation to affirm the relationship of college student migration to human capital theory. Small class size, college selectivity, successful academic programs, the availability of diverse cultural alternatives, and highly qualified and productive…

Lasting imbalances between the demand for educated labor and the size and educational composition of the supply of university graduates has been a common phenomenon for both developed and developing countries. Drawing on human capital theory, this paper develops a methodology to help education planners restore the balance. Includes 49 references.…

Analyzes the wage effects of different types of education in The Netherlands, using a generalized version of the dummy endogenous variable model and distinguishing among seven types of education: general, agricultural, technical, medical, teacher, economic/administrative, and other education. Findings show that technical education yields lower…

The rising wage inequality in U.S. urban labor markets during the 1980s was examined in a study of 20 metropolitan area labor markets. The study's perspective differs from the prevailing perspective on the problem in three ways: (1) it focuses on changes in the wage structure in a sample of local labor markets; (2) it examines changes in the…