With more than half of children with disabilities being educated in the general education classroom, and with federal education law requiring improved learning outcomes for these students, preparing general education teachers to work effectively with all students is critical. This report on teacher certification requirements in the nine Northeast…

Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

Six prominent consultants consider the technical dimensions of retrospective conversion, the appropriate standards to employ, the proper relationship of conversion activities to the entire automation project, and several options available for converting a bibliographic database into machine-readable format: online or batch shared cataloging…

It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

It is argued that direct lending by the federal government to the student, characterized by direct financing, delivery, and communication, is a form of financial aid more cost effective than current programs such as the federal Guaranteed Student Loans. Direct loans can be better administered by the federal government, and protection against fraud…

To address concerns that universities are overcharging the federal government for indirect costs of research programs, data from seven major research universities were used to simulate a standardization of costs and policies to eliminate differences widely assumed to contribute to rate variation. Results suggest universities are not overcharging…

This article suggests that benchmarking, the process of comparing one's own operation with the very best, can be used to make improvements in colleges and universities. Six steps are outlined: determining what to benchmark, forming a team, discovering who to benchmark, collecting and analyzing data, using the data to redesign one's own operation,…

A former college teacher's eight-year experience in the business world taught him valuable lessons about audience awareness, risk taking, honoring social and political differences, teamwork, civility within an organization, preservation of standards under duress, and humane and productive use of evaluative information. (MSE)

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

Response of colleges and universities to surveys from publishers of college guides and popular newsstand magazines is discussed, and considerations in developing a standard survey response are explored. These include the advantages and limitations of standardized information formats, how much of the information reaches prospective students, how…

Four major publishers of college guidebooks respond to the concerns of colleges and universities about the guides, the information they contain, and the demand for the information. Specific issues addressed include development of a standardized survey response, data integrity and validity, specialized information needs, publisher-institution…

Norms of undergraduate teaching behavior were examined in a survey of 302 biology, history, mathematics, and psychology faculty in 2 institution types, research universities and comprehensive colleges. The study investigated the perceived impropriety of specific planning, in-class, interpersonal, curricular, and testing practices. The survey…

It is argued that research testing the reliability and validity of college and university reputational studies should be conducted, a concern not raised by consumers and publishers. Two studies of "America's Best Colleges," published by "U.S. News and World Report," raise questions about the guide's validity and suggest that…

Concerns about published comparisons of colleges and universities are organized into a framework to guide further research. A systematic method for addressing specific issues about the guides is presented, and the environment in which the guides are used is examined. Research needed to assure that the guides make a valued contribution and are fair…