Due to a tax law implemented in 1998, Dutch employers can claim an extra tax deduction when they train employees aged 40 years or older. This causes a discontinuity in a firm's cost of training an employee. We exploit this discontinuity to identify two effects: the effect of the tax deduction on...

This paper reports about a randomized field experiment in which first year economics and business students at the University of Amsterdam could earn financial rewards for passing the first year requirements within one year. Participants were assigned to a high, low and zero (control) reward...

Social auditing both as a research topic and a business field has a vested interest to resort to a human capital based analysis. The first part of this article sets the goal to demonstrate how the concept of human capital is of paramount importance for social auditing. The case for human capital...

This paper questions the soundness of the concept of human capital as it is used today in human resources management. The following paradox gets the analysis started : on the one hand, this concept is very successful and widely used by journalists, consultants and human resources professionals,...

The IT revolution is already a reality for companies of advanced nations and for many emerging nations as well such as the BRIC (Brazil, Russia, India, China). But what about companies of other nations ? Our paper fills a gap by questioning the drivers of IT adoption and especially the role...

The article reports that the Kingdom of Saudi Arabia's (KSA) economy-sustaining workforce is comprised of foreign nationals that are hired for temporary job positions. This trend is called impatriation, and the practice is the core of international human resources management (HRM). Most economic...

This study estimates the effect of expanding enrollment possibilities in early eduction on the achievement of young children. To do so it exploits two features of the Dutch schooling system. First, children are allowed to enroll in school on their fourth birthday. Second, children having their...