This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting…

The National Center on Accessible Educational Materials for Learning (National AEM Center) at CAST is a technical assistance (TA) center funded by the U.S. Department of Education, Office of Special Education Programs (OSEP). The purpose of the Center is to improve educational and employment opportunities for individuals with disabilities through…

"Making the Grade 2021" analyzes the condition of public school funding in all 50 states and the District of Columbia. Using the most recently available data from the 2018-19 school year, the report ranks and grades each state on three measures to answer the key question: How fair is school funding in your state? The three fairness…

Changes to the New Zealand Ministry of Education's funding for access to specialist education services in museums and art galleries in Aotearoa New Zealand (enriching local curriculum) has created the potential for an increase in visits to these institutions by young learners, and particularly those in the early childhood education (ECE) sector. A…

This book addresses persistent inequities in student outcomes, resource allocation, and institutional practices at community colleges, despite being known for their open access policies and educational opportunities for diverse populations. It presents research-backed strategies for creating more inclusive and effective learning environments for…

Purpose: This research aims to investigate the leadership strategies employed by two higher education institutions in Malaysia as they navigated the shift to online delivery of their computer science programs in response to the demands of Education 4.0. Design/methodology/approach: A phenomenological, comparative case study approach was used to…

"Making the Grade" provides an annual overview of the condition of school finance in all 50 states and the District of Columbia. The data in this edition gives a picture of states' investment in their public school systems in the 2019-20 school year, the historic moment when public education, and society at large, experienced the massive…

This report evaluates the condition of public school funding in the states preceding the onset of the pandemic in early 2020. It draws upon data from 2018, the most recent year available. This analysis demonstrates the alarming condition of school funding in most states, leaving school districts, especially those segregated by poverty,…

"Making the Grade analyzes the condition of public school funding in all 50 states and the District of Columbia. The current report presents a picture of school funding in 2020-2021, the first full school year of the COVID-19 pandemic and the most recent data available. The report ranks and grades each state on three measures to answer the…

This report provides key insights into the difficult working conditions endured by teachers in Arizona and across the nation. Arizona provides just $8,569 in per pupil funding, the lowest among all states. In fact, Arizona provides $5,477 "less" per pupil than the national average. Arizona also invests only 2.5% of its state wealth, as…

The Coase Theorem is a fundamental tenet of environmental economics and is taught to thousands of principles of microeconomics students each year. Its counterintuitive conclusion, that a Pareto optimal solution can result between private parties regardless of the initial allocation of property rights over a scarce resource, is difficult for…

Nearly 70 years after one of the most important U.S. Supreme Court rulings was handed down in Brown v. Board of Education (1954) declaring segregated schools unconstitutional, the promise of desegregation has remained unfulfilled. However, there are still actions that can be taken to address the extant disparities in schools that exist in large…

The "IDRA Newsletter" serves as a vehicle for communication with educators, school board members, decision-makers, parents, and the general public concerning the educational needs of all children across the United States. The focus of this issue is "The Census Effect." Contents include: (1) The 2020 Census is Here -- Schools…

"Is School Funding Fair? A National Report Card" analyzes the condition of state school finance systems with a focus on the fair distribution of resources to the neediest students. The Report Card makes a number of assumptions about how school funding systems should be designed: (1) a fair funding system should provide levels of funding…

The National Report Card (NRC) evaluates and compares the extent to which state finance systems ensure equality of educational opportunity for all children, regardless of background, family income, place of residence, or school location. It is designed to provide policymakers, educators, business leaders, parents, and the public at large with…