Język Polski
English
Published
:
2010-06-30
Evaluating the Faculty Labor Costs as Compiled on the Basis of a Modified Model of Human Capital Measurement
Magdalena Koczuba-Sobieraj
Abstract
The theory of intellectual capital and its valuation methods are now being increasingly undertaken as research topic. Looking at the capital in terms of resources in which it is stored - one can mention the capital of natural resources, material and human resources. The article on determining the capital gained by research and teaching staff with varying scientific degrees and different experience. A general model of capita] made by M, Dobija was here modified and adapted to the specifics of the academic profession. In addition to the cost of living, education and experience, which begins upon obtaining a masters degree and started with working at the university, this model takes into account expenditures incurred by employees in the research, which resulted in successively acquired university degrees and experience in various positions. The valuation of these investments was carried out based on the theory of opportunity cost i.e. the salary that the employee would receive for the time devoted to run classes. Based on a modified model of capital the faculty salaries were calculated consistent with the value of their capital. (original abstract)Keywords:
Labour costs, Human capital costs, Intellectual capital, Academic staffDetails
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Citation rules
Koczuba-Sobieraj, M. (2010). Evaluating the Faculty Labor Costs as Compiled on the Basis of a Modified Model of Human Capital Measurement. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1614