These five papers are from a symposium facilitated by Ronald L. Jacobs on financial analysis of human resource development (HRD) at the 1995 Academy of Human Resource Development conference. "Return on Investment--Beyond the Four Levels!" (Jack J. Phillips) offers a modification of the Kirkpatrick model of evaluation for HRD in cost-benefit analysis. "Interpreting a Compact Cost/Benefit Analysis that Assesses the Performance Value of Training" (Paul E. Brauchle) examines a procedure that can be used to calculate the performance value of training in dollars in order to provide evidence that it actually improves performance and the "bottom line.""Free to Choose: Returns on Investment in Education in the Netherlands" (Joop G. Odink, Ruurd Kunnen) discusses the Dutch educational system and the personal and societal monetary rates of return for various educational paths. "The Impact of Values on the Financial Analysis of HRD" (Jennifer Gail Parsons) investigates the benefits and problems inherent in using HRD financial analysis tools and emphasizes the impact that values have on the results of analysis. "The Economic Returns of Education and Training from a Labour Market Point of View" (Ruurd Kunnen, Joop G. Odink) asks how the economic returns of education could be improved from a labor market point of view. (KC)