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Seniha Celikhan 《现代会计与审计》2014,(6):708-718
The biggest problem in the world as well as in Turkey is to increase efficiency of human capital, which can only be achieved by educating all people in accordance with their capacities and demands. And, the biggest problem in education is finance. In order for everybody to have education, there is a need to develop a finance system which will help overcome the financial problems faced by households or individuals. For this purpose, the participatory, payable, profitable, and potent (4p's) insured education system model (IESM) is developed. This paper focuses on principles of the IESM and the analyses of frequency and variance by categories (one-way ANOVA). 相似文献