The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

Toute personne entrant sur le marché du travail avec un niveau scolaire relativement faible découvre souvent qu’il lui manque le capital humain et les diplômes nécessaires pour s’adapter au marché du travail qui change rapidement au Canada. La grave récession des débuts des années...

Using longitudinal data for Canada, the probability of participating in employer supported course enrollment for mid career workers and the wage impacts of those adult educational investments are analyzed. Probability of participation in employer supported course enrollment is increasing with...

Individuals who enter the labour market with relatively low levels of education often find that they lack the necessary human capital and credentials needed to adapt to the rapidly changing labour market in Canada. The severe recession of the early 1980s and early 1990s coupled with the...

The work is devoted to estimates of individual returns to additional professional training (APT) on the example of a metallurgical enterprise of Sverdlovsk region of 2006–2010. We compare results of the OLS, fixed effects and difference-in-differences estimators. APTs that expand possibilities...

This paper investigates the impact of training and education on productivity, in particular linking to a literature that emphasizes the need to reorganise production following adoption of ICT. The paper examines training at the total economy level and variation across industries, focusing...

This study investigates whether the incidence of continued vocational education has changed as the German workforce commenced an aging process which is expected to intensify. As the lifespan in productive employment lengthens human capital investments for older workers become increasingly...

The paper investigates the influence of institutional, financial and structural factors on company training participation rate in Germany, Denmark, Sweden, and the United Kingdom. The empirical analyses is based on the micro data of the 2nd Continuing Vocational Training Survey (CVTS2)....

The literature on the returns to training has pointed out that, immediately following a training episode, wages of participants in employer-sponsored training increase substantially while wages of participants in government-sponsored training hardly change. We argue that a clear selection issue...

The paper assess the potential free-riding of non-training firms on the training efforts of training firms and analyses differences in recruitment of apprenticeship graduates trained elsewhere between training and non-training firms. The paper shows that only 5.6 per cent of non-training firms...