25% rate and the $68 million cost of turnover. Cammidge
        agreed that education and training benefits in general
        should be evaluated, including that item as well as the
        new and underutilized program to reimburse staff members
        themselves for college tuition. Any such programs that
        can be designed to benefit employees directly, before
        taxes, are very valuable, he said. </font></p>
        <p><font size="2" face="Verdana">Professor Noll
        (Economics) commente