Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

This 2015 fact book for the Florida College System is divided into the following categories: (1) Student Information, which includes fall, annual, FTE, and program enrollment statistics, as well as credit program completion statistics; (2) Employee Information, which includes statistics regarding employee headcount by occupational activity, and…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education in its 1984-1985 unified budget report. After explaining the basis of the recommendations, attention is directed to operating needs for 1984-1985, higher education appropriations for 1983-1984, and funding…

Washington's research university branch campuses were created in 1989 to increase opportunities for students in several regions of the state to complete their baccalaureate and graduate-level studies at public universities close to their homes. Currently, the University of Washington operates branch campuses in Bothell and Tacoma. The Bothell…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1987-1988 unified budget report. For each institution and type of expenditure (e.g., academic, research, public service, and capital outlay), data are provided for: 1985-1986 appropriations,…

Comprehensive information on Athabasca University, Alberta, Canada, is provided for 1981-1982. The univeristy collaborates with other institutions, notably the Universities of Alberta and Calgary, the Native Education Council, and North Island College in British Columbia. To promote understanding of the statistical data, a narrative description of…

The first annual Statistical Abstract for the University of Alaska System provides factual information for use by the Board of Regents, college administrators, and public officials in the development of university plans and programs. Topics cover: enrollments, programs and awards, faculty and staff, facilities and space, fiscal analysis,…

A history of the development of the University of Kentucky Community College System (UKCCS) and selected data on 1990-91 enrollments, instructional programs, financial support, and student characteristics comprise this report. Section I focuses on enrollment, providing fall 1990 headcount data for each of the 15 UKCCS campuses aggregated by…

A history of the development of the University of Kentucky Community College System (UKCCS) and selected data on 1989-90 enrollments, instructional programs, financial support, and student characteristics comprise this report. Section I focuses on enrollment, providing fall 1989 headcount data for each of the 15 UKCCS campuses aggregated by…

A list of college programs and a history of the University of Kentucky Community College System (UKCCS) begin this presentation and analysis of 1987-88 data on UKCCS enrollments, instructional programs, financial support, and student characteristics. Section I focuses on enrollment, providing fall 1987 headcount data for each of the 14 UKCCS…

A history of the University of Kentucky Community College System (UKCCS) precedes this analysis of data on UKCCS enrollment, instructional programs, financial support, and student characteristics. Section I discusses Fall 1979 headcount enrollments for each of the 14 UKCCS campuses in terms of distribution by class, sex, and residence. Enrollment…

A brief summary is presented of the administrative, instructional, and financial characteristics of Washington State's community colleges for fiscal year 1979. The report first discusses the major accomplishments achieved during this period, including the implementation of a course-by-newspaper and the completion of college-by-college agreements…

Information concerning Maryland's 17 community colleges and the Maryland State Board for Community Colleges (SBCC) is presented as a guide for the development of instructional programs, capital facilities, budgetary projections, and evaluation activities. The report first analyzes the success the Maryland community colleges have enjoyed in the…