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Saturday, April 26, 2014
Harvard Law School students and alums awarded Skadden Fellowships
The Skadden Foundation recently announced the 2014 Class of Skadden Fellows, including six current students and recent graduates of Harvard Law School who are dedicating the next two years of their professional careers to public interest work.
All six have devoted a significant amount of time to clinical and pro bono work. Each of them has participated in at least three different clinics or student practice organizations. “It is gratifying to watch our talented students grow while in law school—through their clinical work, they develop sharp legal skills and refine themselves as lawyers and advocates.
By the time they graduate, they are ready to practice,” said Lisa Dealy, Assistant Dean of the Clinical and Pro Bono Programs.
“We are extremely grateful to the Skadden Foundation for their support of these students and recent graduates, making it possible for them to work with organizations that address a variety of pressing legal needs across our society.
” The fellowships, which provide a salary and benefits, were established in 1988 by the law firm Skadden, Arps, Slate, Meagher & Flom in recognition of the need for greater funding for graduating law students who want to devote their professional life to helping the poor, elderly, homeless and disabled, as well as those deprived of their civil or human rights.
Applicants create their own projects at public interest organizations with at least two lawyers on staff. To date, the firm has funded 705 fellows. Harvard Law School 2014 Skadden Fellows and their projects Alice Abrokwa ’12, The Judge David L. Bazelon Center for Mental Health Law, Washington, D.C. Direct representation, impact litigation and advocacy to ensure that students with disabilities, especially mental disabilities, in Washington, D.C. charter schools receive needed services in inclusive educational settings.
Melissa Friedman ’14, The Legal Aid Society, New York, NY Advocacy to preserve foster youth’s rights to permanency and expediency of placement. The project will proceed on three levels: direct representation, resource creation to facilitate cases in other jurisdictions, and policy advocacy.
Jessica Levin ’13, Education Law Center, Newark, NJ Advocacy to create New Jersey’s first English Language Learner project to represent and advocate for low-income ELL students in Education Law Center’s priority areas, particularly special education, student discipline, bullying and school admissions.
Jared Nicholson ’14, Neighborhood Legal Services, Lynn, MA Provision of transactional legal services, focused on community economic development, to low-income entrepreneurs and small businesses in Lawrence and Lynn, Mass., to fight poverty and promote growth.
Instruction and Schooling in Italy
Get some answers concerning procurement for the early years in the Italian instruction framework...
Kindergarten/pre-school (Scuola materna)
For a really long time three to five, the scuola materna gives discretionary instruction to kids and each tyke is qualified for a spot. It is not required for a kid to go to preschool yet most folks enrol their youngsters in a scuola materna. Preschool in Italy is free with the exception of in private schools.
Grade school (Scuola primaria/elementare)
School in Italy is mandatory from the age of six onwards. Later enactment progressions implies that kids may begin scuola primaria from the age of five and a half onwards (this is to align Italian schools with European schools in regards to class leaving ages). All youngsters who will be six years of age by 31 December accompanying the begin of the school year can enlist for grade school.
At grade school kids figure out how to peruse and compose and study math, geology, Italian, English, science, music, machine studies, religion (discretionary) and social studies.
Elementary school endures five years. Classes have between 10 and 25 students each. As of not long ago students needed to pass an exam at the finish of year five preceding they could advancement to optional school, however this is no more the case
Friday, March 21, 2014
University of Illinois at Chicago
Research Information and Consent for Participation in Social Behavioral Research
A Cross Cultural Comparison of Ingress Players
You are being asked to participate in a research study. Researchers are required to provide a consent form such as this one to tell you about the research, to explain that taking part is voluntary, to describe the risks and benefits of participation, and to help you to make an informed decision. You should feel free to ask the researchers any questions you may have.
Principal Investigator Name and Title: Stacy Blasiola, Ph.D. Student, Department of Communication, University of Illinois at Chicago
Why am I being asked?
You are being asked to be a subject in a research study about Ingress players. We are interested in understanding how the mechanics of the game influence play across cultures.
You have been asked to participate in the research because you are over 18 and you are an Ingress player.
Your participation in this research is voluntary. Your decision whether or not to participate will not affect your current or future dealings with the University of Illinois at Chicago. If you decide to participate, you are free to withdraw at any time without affecting that relationship.
Approximately 2000 subjects may be involved in this research at UIC.
What is the purpose of this research? The purpose of this research is to investigate how game mechanics influence game play across cultures. We are interested in understanding how teamwork is established in different cultures.
What procedures are involved? This is an online survey. The study procedures are:
You are being asked to participate in an online survey.
The survey is anonymous.
The survey will take approximately 10 minutes.
At the end of the survey you will be asked if you would like to be contacted to participate in a follow up telephone interview.
If you choose to be considered for the interview, you must provide your email address. You may be asked to continue your participation in the study.
If you choose not to be considered for an interview, your participation in the study is concluded.
What are the potential risks and discomforts? To the best of our knowledge, the things you will be doing have no more risk of harm than you would experience in everyday life. As with all online research, there is a risk of breach of privacy (others may find out who participants are) and/or confidentiality (others may find out identifiable information about participants collected or disclosed during the research).
Are there benefits to taking part in the research?Your participation in this research will not directly benefit you. However you will be contributing to research in a new area of gaming.
What other options are there? You have the option to not participate in this study.
Thursday, March 20, 2014
Northwestern University
Northwestern University is a private institution that was founded in 1851. It has a total undergraduate enrollment of 8,600, its setting is suburban, and the campus size is 231 acres. It utilizes a quarter-based academic calendar. Northwestern University's ranking in the 2014 edition of Best Colleges is National Universities, 12. Its tuition and fees are $45,527 (2013-14).
What began as farmland and swampland in the 1850s became the Northwestern campus and the city of Evanston, Ill. Northwestern University is a Division I school in the Big Ten athletic conference. Northwestern's women's lacrosse team has won multiple NCAA national championships. The school has hundreds of campus organizations fulfill students' varied interests. Freshmen are guaranteed on-campus housing if requested in their applications. The school's 11 residential colleges offer thematic living quarters for social and academic programming. Northwestern's main campuses are located along Lake Michigan in Evanston and Chicago. In 2008, Northwestern opened a third branch in Doha, Qatar.
Northwestern’s Medill School is known for its strong journalism graduate program. Northwestern’s Dance Marathon, created in 1975, is one of the largest student-run philanthropies in the country and has raised more than $14 million for Chicago-area charities. Notable alumni include the 55th mayor of Chicago Rahm Emanuel; retired U.S. Supreme Court Justice John Paul Stevens; actor, writer and director Zach Braff; comedian Stephen Colbert; and Tony Award-winning actress Heather Headley.
School mission and unique qualities (as provided by the school):
Northwestern University offers unusual flexibility combined with a wide choice of academic concentrations. In addition to over seventy established majors, students can choose or design non-traditional combinations. A broad range of field experiences, internships, and programs combining work and study are part of the education for a large percentage of the students. Because Chicago is only thirty minutes away, students have the cultural advantage of the music, theatre, museums, sports, and entertainment of a world-class city to enrich their undergraduate experience.
Wednesday, March 19, 2014
Why Study in Japan
Considering study in Japan? Read our guide to learn everything you need to know about universities and Japanese culture, and what steps to take next.
Known for making smaller , faster things and, above all , first , Japan was until recently the second largest economy in the world (now third behind the U.S. and China) .
Its economic strength is at least partly due to the strong industry research and development behind successful international brands , such as Nissan , Toyota, Panasonic , Canon and Sony - as well as producing robots for all conceivable needs.
As expected , an excellent higher education system behind all this innovation . In the 2012/13 QS World University Rankings, three of the 50 best places to go to Japanese universities : the University of Tokyo at 30, Kyoto University 35 and the University of Osaka in 50 .
Why Study in Japan?
If you want to study in Japan , the homeland of the bullet train, Nintendo Wii , instant noodles in a pot and karaoke course , you will be pleased to know that Japan also wants .
The government is keen to attract more international students, and has set a target of having 300,000 foreign students in the country in 2020 (which totaled 100,000 in 2003). As a result , universities are doing everything possible to make life easier for foreign students from the application process to the end to find a job after graduation.
One thing that will definitely make life easier for many international students is the introduction of a greater number of courses taught in part or entirely in English . Other schemes to attract more foreign students are:
The hiring of key personnel to support international students
Allowing students to start courses in September ( instead of April , when the Japanese academic year usually starts ) ,Recruiting more teachers outside Japan ,Increased exchange programs with universities in other countries.
Realizing that living and studying in Japan is expensive compared to many countries, the government has also introduced additional financial support for international students . Several college grants and scholarships are available through the Ministry of Education, Culture , Sports, Science and Technology ( MEXT) and the Japan Student Services Organization ( JASSO ) .
Japan has approximately 780 universities , of which about 80% are private. There are also specialized chools and colleges offering more types of vocational degree.
Known for making smaller , faster things and, above all , first , Japan was until recently the second largest economy in the world (now third behind the U.S. and China) .
Its economic strength is at least partly due to the strong industry research and development behind successful international brands , such as Nissan , Toyota, Panasonic , Canon and Sony - as well as producing robots for all conceivable needs.
As expected , an excellent higher education system behind all this innovation . In the 2012/13 QS World University Rankings, three of the 50 best places to go to Japanese universities : the University of Tokyo at 30, Kyoto University 35 and the University of Osaka in 50 .
Why Study in Japan?
If you want to study in Japan , the homeland of the bullet train, Nintendo Wii , instant noodles in a pot and karaoke course , you will be pleased to know that Japan also wants .
The government is keen to attract more international students, and has set a target of having 300,000 foreign students in the country in 2020 (which totaled 100,000 in 2003). As a result , universities are doing everything possible to make life easier for foreign students from the application process to the end to find a job after graduation.
One thing that will definitely make life easier for many international students is the introduction of a greater number of courses taught in part or entirely in English . Other schemes to attract more foreign students are:
The hiring of key personnel to support international students
Allowing students to start courses in September ( instead of April , when the Japanese academic year usually starts ) ,Recruiting more teachers outside Japan ,Increased exchange programs with universities in other countries.
Realizing that living and studying in Japan is expensive compared to many countries, the government has also introduced additional financial support for international students . Several college grants and scholarships are available through the Ministry of Education, Culture , Sports, Science and Technology ( MEXT) and the Japan Student Services Organization ( JASSO ) .
Japan has approximately 780 universities , of which about 80% are private. There are also specialized chools and colleges offering more types of vocational degree.
Friday, March 14, 2014
Education Portal
If you or any of your staff leave a district or a school, it is your responsibility to
manage the access of your district personnel to any and all data collections. Pennsylvania department of education this portal is best viewed in firefox, chrome, opera, internet explorer 8 (with compatibility view mode off/disabled). Special education application web portal - data collection education portal subscribe to education portal rss.
Education.com an education & child development site for the department of education is an equal opportunity employer and provider of ada services safe sign in ode home contact us safe - sign up sign up for a safe. Safe - sign up intrigue engage inspire when we heard the buzz surrounding the new role video games are playing in education, we had to throw our hat in the ring.
Nebraska department of education - portal portal login if you already have an account with kaplan financial education, please log in below to continue if you do not have an account, please enter your.
Education portal login allows access to secure department of elementary and secondary education applications such as elar and mdcs more about the ese security portal. Emc education, training, and certification help mededportal prioritize the most important needs in health education please share what topic areas you would like to be better represented across the mededportal.
Education portal emc education offers cost effective, flexible it training and it certification programs for professionals looking to expand their skills in fields like data science.
Universities In Australia
Canberra Institute of Technology (CIT)
Institut Box Hill
Institut Chisholm
Le Cordon Bleu Australia
Northern Melbourne Insititute of TAFE (NMIT)
William Angliss Institute of TAFE
CQUniversity Australia
Flinders University
La Trobe University
Macquarie University
Monash University — Facultas Teknologi Informasi
RMIT University
TAFE NSW
University of Canberra
University of New England – UNE
University of New South Wales (UNSW)
University of Queensland
University of South Australia
University of Technology Sydney (UTS)
University of Southern Queensland
Swinburne University of Technology
Queensland Government Schools
La Trobe University — La Trobe Business School
University In Indonesia
For you are sitting in class XII high school you might be confused in determining the university, after passing the final exam nasioanl work, following ataus university institute which would you choose. Before getting to a higher level again, it would be better to prepare early on, one of which UNAS preparation for high school, to prepare for high school UNAS PROBLEM can check in http://soal-unas.com/ that, through the brothers graduated from sma, younger siblings can choose an existing university in Indonesia country, either follow USM, SMBPTN Nor SNMPTN. Here's a list of University, Institute, Academy, Colleges and Polytechnics which includes the ranks of State Universities in Indonesia, including college official that we collected from various sources.
Wish add value
Wish add value
1. Universitas Airlangga – UNAIR
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Surabaya
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2. Universitas Andalas – UNAND
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Padang
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3. Universitas Bengkulu – UNIB
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Bengkulu
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4. Universitas Brawijaya – UNIBRAW
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Malang
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5. Universitas Cenderawasih – UNCEN
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Jayapura
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6. Universitas Diponegoro – UNDIP
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Semarang
| ||
7. Universitas Gadjah Mada – UGM
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Yogyakarta
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8. Universitas Haluoleo – UNHALU
|
Kendari
| ||
9. Universitas Hasanuddin – UNHAS
|
Makassar
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10. Universitas Indonesia – UI
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Jakarta
| ||
11. Universitas Islam Negeri (UIN) Alauddin
|
Makassar
| ||
12. Universitas Islam Negeri (UIN) Malang
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Malang
| ||
13. Universitas Islam Negeri Sultan Syarif Qasim
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Pekanbaru
| ||
14. Universitas Islam Negeri Sunan Gunung Djati
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Bandung
| ||
15. Universitas Islam Negeri (UIN) Sunan Kalijaga
|
Yogyakarta
| ||
16. Universitas Islam Negeri Syarif Hidayatullah
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Jakarta
| ||
17. Universitas Jambi – UNJA
|
Jambi
| ||
18. Universitas Jenderal Soedirman – UNSOED
|
Purwokerto
| ||
19. Universitas Khairun Ternate
|
Ternate
| ||
20. Universitas Lambung Mangkurat – UNLAM
|
Banjarmasin
| ||
21. Universitas Lampung – UNILA
|
Bandar Lampung
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22. Universitas Malikussaleh
|
Lhokseumawe
| ||
23. Universitas Mataram
|
Mataram
| ||
24. Universitas Mulawarman – UNMUL
|
Samarinda
| ||
25. Universitas Negeri Gorontalo – UNG
|
Gorontalo
| ||
26. Universitas Negeri Jakarta – UNJ
|
Jakarta
| ||
27. Universitas Negeri Jember – UNEJ
|
Jember
| ||
28. Universitas Negeri Makassar – UNM
|
Makassar
| ||
29. Universitas Negeri Malang – UNM
|
Malang
| ||
30. Universitas Negeri Manado – UNIMA
|
Tondano
| ||
31. Universitas Negeri Medan – UNIMED
|
Medan
| ||
32. Universitas Negeri Padang – UNP
|
Padang
| ||
33. Universitas Negeri Papua – UNIPA
|
Manokwari
| ||
34. Universitas Negeri Sebelas Maret – UNS
|
Surakarta
| ||
35. Universitas Negeri Semarang – UNNES
|
Semarang
| ||
36. Universitas Negeri Surabaya – UNESA
|
Surabaya
| ||
37. Universitas Negeri Yogyakarta – UNY
|
Yogyakarta
| ||
38. Universitas Nusa Cendana – UNDANA
|
Kupang
| ||
39. Universitas Padjadjaran – UNPAD
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Bandung
| ||
40. Universitas Palangkaraya – UPR
|
Palangka Raya
| ||
41. Universitas Pattimura
|
Ambon
| ||
42. Universitas Pendidikan Ganesha
|
Singaraja
| ||
43. Universitas Pendidikan Indonesia – UPI
|
Bandung
| ||
44. Universitas Riau – UNRI
|
Pekanbaru
| ||
45. Universitas Sam Ratulangi – UNSRAT
|
Manado
| ||
46. Universitas Sriwijaya – UNSRI
|
Palembang
| ||
47. Universitas Sultan Ageng Tirtayasa – UNTIRTA
|
Serang
| ||
48. Universitas Sumatera Utara – USU
|
Medan
| ||
49. Universitas Syiah Kuala – UNSYIAH
|
Banda Aceh
| ||
50. Universitas Tadulako – UNTAD
|
Palu
| ||
51. Universitas Tanjungpura – UNTAN
|
Pontianak
| ||
52. Universitas Terbuka – UT
|
Tangerang
| ||
53. Universitas Trunojoyo Madura
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Bangkalan
| ||
54. Universitas Udayana – UNUD
|
Denpasar
| ||
Wednesday, March 12, 2014
Primary and Secondary Education
Following kindergarten, Indonesians of between seven and twelve years of age were required to attend six years of primary school in the 1990s. They could choose between state-run, nonsectarian public schools supervised by the Department of Education and Culture or private or semiprivate religious (usually Islamic) schools supervised and financed by the Department of Religious Affairs. However, although 85 percent of the Indonesian population was registered as Muslim, according to the 1990 census, less than 15 percent attended religious schools. Enrollment figures were slightly higher for girls than boys and much higher in Java than the rest of Indonesia.
A central goal of the national education system in the early 1990s was not merely to impart secular wisdom about the world, but also to instruct children in the principles of participation in the modern nation-state, its bureaucracies, and its moral and ideological foundations. Since 1975, a key feature of the national curriculum--as in other parts of society--had been instruction in the Pancasila. Children age six and above learned its five principles--belief in one God, humanitarianism, national unity, democracy, and social justice--by rote and were instructed daily to apply the meanings of this key national symbol to their lives. The alleged communist coup attempt in 1965 provided a vivid image of transgression against the Pancasila. Partly to prove their rejection of communist ideology, all teachers--like other members of Indonesian bureaucracy--swore allegiance not only to the Pancasila, but to the government party of functional groups.
Inside the public school classroom of the early 1990s, a style of pedagogy prevailed that emphasized rote learning and deference to the authority of the teacher. Although the youngest children were sometimes allowed to use the local language, by the third year of primary school nearly all instruction was conducted in formal Indonesian. Instead of asking questions of the students, a standard teaching technique was to narrate a historical event or to describe a mathematical problem, pausing at key junctures to allow the students to fill in the blanks. By not responding to individual problems of the students and retaining an emotionally distanced demeanor, the teacher is said to be sabar (patient), which is considered admirable behavior.
Nationally, the average class size in primary schools was approximately twenty-seven, while upper-level classes included between thirty and forty students. Ninety-two percent of primary school students graduated, but only about 60 percent of those continued on to junior high school (ages thirteen through fifteen). Of those who went on to junior high school, 87 percent also went on to a senior high school (ages sixteen through eighteen). The national adult literacy rate remained at about 77 percent in 1991 (84 percent for males and 68
percent for females), keeping Indonesia tied with Brunei for the lowest literacy among the six member nations of the Association for Southeast Asian Nations (ASEAN).
In the early 1990s, after completion of the six-year primary school program, students could choose among a variety of vocational and preprofessional junior and senior high schools, each level of which was three years in duration. There were academic and vocational junior high schools that could lead to senior-level diplomas. There were also "domestic science" junior high schools for girls. At the senior high-school level, there were three-year agricultural, veterinary, and forestry schools open to students who had graduated from an academic junior high school. Special schools at the junior and senior levels taught hotel management, legal clerking, plastic arts, and music.
Teacher training programs were varied, and were gradually upgraded. For example, in the 1950s anyone completing a teacher training program at the junior high level could obtain a teacher's certificate. Since the 1970s, however, the teaching profession was restricted to graduates of a senior high school for teachers in a primary school and to graduates of a university-level education course for teachers of higher grades. Remuneration for primary and secondary school teachers compared favorably with countries such as Malaysia, India, and Thailand. Student-teacher ratios also compared favorably with most Asian nations at 25.3 to 1 and 15.3 to 1, respectively, for primary and secondary schools in the mid-1980s when the averages were 33.1 to 1 and 22.6 to 1 for Asian-Pacific countries.
A central goal of the national education system in the early 1990s was not merely to impart secular wisdom about the world, but also to instruct children in the principles of participation in the modern nation-state, its bureaucracies, and its moral and ideological foundations. Since 1975, a key feature of the national curriculum--as in other parts of society--had been instruction in the Pancasila. Children age six and above learned its five principles--belief in one God, humanitarianism, national unity, democracy, and social justice--by rote and were instructed daily to apply the meanings of this key national symbol to their lives. The alleged communist coup attempt in 1965 provided a vivid image of transgression against the Pancasila. Partly to prove their rejection of communist ideology, all teachers--like other members of Indonesian bureaucracy--swore allegiance not only to the Pancasila, but to the government party of functional groups.
Inside the public school classroom of the early 1990s, a style of pedagogy prevailed that emphasized rote learning and deference to the authority of the teacher. Although the youngest children were sometimes allowed to use the local language, by the third year of primary school nearly all instruction was conducted in formal Indonesian. Instead of asking questions of the students, a standard teaching technique was to narrate a historical event or to describe a mathematical problem, pausing at key junctures to allow the students to fill in the blanks. By not responding to individual problems of the students and retaining an emotionally distanced demeanor, the teacher is said to be sabar (patient), which is considered admirable behavior.
Nationally, the average class size in primary schools was approximately twenty-seven, while upper-level classes included between thirty and forty students. Ninety-two percent of primary school students graduated, but only about 60 percent of those continued on to junior high school (ages thirteen through fifteen). Of those who went on to junior high school, 87 percent also went on to a senior high school (ages sixteen through eighteen). The national adult literacy rate remained at about 77 percent in 1991 (84 percent for males and 68
percent for females), keeping Indonesia tied with Brunei for the lowest literacy among the six member nations of the Association for Southeast Asian Nations (ASEAN).
In the early 1990s, after completion of the six-year primary school program, students could choose among a variety of vocational and preprofessional junior and senior high schools, each level of which was three years in duration. There were academic and vocational junior high schools that could lead to senior-level diplomas. There were also "domestic science" junior high schools for girls. At the senior high-school level, there were three-year agricultural, veterinary, and forestry schools open to students who had graduated from an academic junior high school. Special schools at the junior and senior levels taught hotel management, legal clerking, plastic arts, and music.
Teacher training programs were varied, and were gradually upgraded. For example, in the 1950s anyone completing a teacher training program at the junior high level could obtain a teacher's certificate. Since the 1970s, however, the teaching profession was restricted to graduates of a senior high school for teachers in a primary school and to graduates of a university-level education course for teachers of higher grades. Remuneration for primary and secondary school teachers compared favorably with countries such as Malaysia, India, and Thailand. Student-teacher ratios also compared favorably with most Asian nations at 25.3 to 1 and 15.3 to 1, respectively, for primary and secondary schools in the mid-1980s when the averages were 33.1 to 1 and 22.6 to 1 for Asian-Pacific countries.
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Tuesday, January 21, 2014
Technique associated with book keeping
As a result, an extensive along with diverse theme. Managing data processing doesn't have set concepts like the twice admittance technique associated with bookkeeping. Rather than usually accepted data processing concepts, your viewpoint associated with charge help analysis may be the key manual on this willpower.
The idea states in which not any data processing technique will be excellent as well as undesirable although will be could be desired provided that this produces incremental rewards over their incremental expenses. Making use of supervision data processing concepts to be able to economic concerns can certainly get to no single best remedy. It can be, as a result, the inexact science, which often uses a conferences rather than consistent concepts.
Information being learnt the following can be construed in various methods and the detail with the inferences depends on your proficiency, common sense along with common sense associated with diverse supervision accountants.
The idea occupies the midsection location among a fully grew up along with an infant theme. Since supervision data processing will be magisterially driven, their facts will be discerning throughout dynamics.
The idea targets on prospective prospects rather than prospects misplaced. The information will be surgical throughout dynamics providing towards the operational requires of any company. The idea details situations, economic along with non-monetary. The character associated with facts, the shape associated with presentation and length of time are usually generally based on managerial requires. It can be often claimed the way it is meant intended for inner uses along with managerial handle.
The accountants need to examine their venture from your management's mindset. Whenever they isn't able to achieve that they ends becoming a supervision accountant. Managing data processing will be very sensitive to be able to supervision requires. However, this allows your supervision along with does not exchange this.
The idea represents a site period associated with supervision rather than support to be able to supervision coming from supervision accountant. It's much customized support. Lastly, it is usually claimed the supervision data processing assists as being a supervision data technique and thus helps your supervision to deal with far better.
Human resources important
It is widely recognized that human resources are no lesser important than other productive resources. However the recognition of importance of people in organisations as productive resources by the accountants is a recent origin. In conventional accounting practices, human work force, a core element, did not find its place.
The expenses incurred in respect of acquisition, selection, layoff, training, promotion and development etc. of employee are treated as revenue expenditure which yield benefits to an enterprise in the form of service rendered by the manpower and such expenditure should be quantified as well as capitalised and shown in the Balance Sheet. But the managers failed to recognize and treat them as an asset in the financial statements. It was in 1960's, the behavioural scientists attacked the conventional accounting practice for its failure to value the human resources of the organisation along with other productive resources and pointed out that this was a serious handicap for effective management. As a consequence, valuation of human resources has received widespread recognition. In the course of time a number of accounting models have been developed to value and report human resources of an organisation. In the management terminology this is called “Human Resource Accounting” (HRA).
Human resources have certain distinct characteristics from other physical assets, like personality, self control, devotion, quality, skill, talents, loyalty and initiativeness.
An organisation's basic need of present time is to improve productivity, that can be improved by the human force. Hence to encourage, it is necessary to take progressive decisions for them. Advocates of HRA stresses on the importance of the human element in organisations and the failure of conventional accounting in dealing with it as an asset. In its simplest form HRA involves the identification of the costs of recruitment, training, and maintenance of an entity's human assets.
The basic premises underlying the theory of HRA are:
People are valuable resources of an enterprise.
The usefulness of manpower as an organizational resources is determined by the way in which it is managed.
Information on investment and value of human resources is useful for decision making in the enterprise.
Just like financial capital structure, which consists of various types of capital, the human capital structure consists of various types of employees employed in an organisation. The type of employees may be executives, supervisory, artisans, clerical and skilled staff or semi-skilled staff. The composition and proportion of various types of employees play an important role in development of an organisation. The human capital structure is highly related with HRA and the techniques to value human resource.
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