This paper is among the first to investigate the impact of over-education and over-skilling on workers’ wages using a unique pan-European database covering twenty-eight countries for the year 2014, namely the CEDEFOP’s European Skills and Jobs (ESJ) survey. Overall, the results suggest the existence of a wage penalty associated with over-education. When the educational and the skills mismatches are interacted with each other in order to distinguish apparent over-education from genuine over-education, the results highlight that the workers with the highest wage penalty are those who are both over-educated and over-skilled.

This article provides first evidence on whether corporate social responsibility (CSR) influences the productivity effects of over-education. By relying on detailed Belgian-linked employer–employee panel data covering the period 1999–2010, our empirical results exhibit a positive and significant impact of over-education on firm productivity. Moreover, they suggest that the effect of over-education is positively enhanced when the firm implements a CSR process, especially when it aims to have: (i) a good match between job requirements and workers’ educational level, (ii) a diverse workforce in terms of gender and age, and (iii) a long-term relationship with its workers. When focussing on required education and over-education, the results suggest that CSR, besides representing an innovative and proactive approach for the firms’ stakeholders, may also be beneficial for the firm itself through a bigger increase in productivity for each additional year of required education or over-education.

This article contributes to the stock of scientific knowledge by showing the effect of orphan status on child labour and school attendance in the Democratic Republic of the Congo (DRC). While the abolition of child labour is undeniably one of the major tasks assigned to the International Labour Organization (ILO) when it was founded, child labour remains a severe problem worldwide. In many parts of the world, especially in developing countries, children do not have access to school. Instead of ending up in school, millions of children are forced to engage in child labour in income-generating and non-income-generating activities. Little researchers have yet made it possible to obtain simultaneous information on child labour, school attendance and orphaned children. This paper describes the research that tries to make such a connection. Data used is from the out-of-school children and adolescents (OOSC-DRC-2012) survey organised by the Ministry of Primary, secondary and Vocational Education. Using a bivariate probit econometric model and testing the endogeneity with an instrumental variables approach, funding of the analysis supports the assumption of a significant negative relationship between child labour and school attendance. The result shows also that being orphaned reduces a child's likelihood of school attendance and increases the probability of entering the labour market. It is underlined that most children are present in non-income-generating than income-generating activities.

Public accounting is continuously evolving and accrual accounting gains importance in governments. As a part of the New Public Management, this concept applies the practices used in the private sector to the public sector. The application of new accounting methods improves financial management and decision making. The European Union, through its Directive 2011/85/EU of November 8, 2011, is really sensitive to the use of reliable and transparent accounting data and accrual accounting could be a very interesting tool to provide quality data.So, the aim of this paper is to analyze the accounting systems used in the European Union Member States. After a review of the literature including concepts of New Public Management and accrual accounting, we classify, on the basis of a survey carried out in the European Union Member States, the States according to the accounting system they use at the central level and at the local level. This system can be cash basis accounting, modified cash basis accounting, accrual accounting or modified accrual accounting. We conclude that there are important disparities between the Member States and also within the country from a government level to another. However, we can see that accrual accounting is dominant in the European Union Member States.