Journal of Human Resource Costing & Accounting: Volume 3 Issue 1

Private vs. Public Sector Returns to Human Capital in Finland

RITA ASPLUND

A common assertion, strongly supported by country‐specific empirical evidence, is that individual returns to investment in human capital change slowly over time. The research…

Staff Training and Further Development in Place of Redundancies: A Swedish Example

BIRGITTA OLSSON

The Swedish government decided in 1994, as part of the so‐called 50,000 Swedish crowns scheme, to set aside a portion of the labour market budget for the further training and…

The Swedish Civil Aviation Administration: Statement of Human Resources

The Swedish Civil Aviation Administration's (CAA) new image Swedish travellers first became acquainted with CAA's new image as it was presented at all 19 airports across the…

How to Place Human Resources into the Balance Sheet?

MIECZYSLAW DOBIJA

Progress in human resources accounting must continue to find a clear constructive definition of terms pertaining to human capital and human assets. The present paper is comprised…