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…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Describes how a home economics teacher developed a low budget home economics program for elementary students aged six to twelve. Includes class activities in clothing construction, baby care, foods and nutrition, crafts, and shopping. (EM)

This student guide is intended to assist persons employed as supervisors in improving their economics and financial management skills. Discussed in the first three sections are the following topics: costs and cost centers (cost information and decisions; costs; cost statements, units, centers, and codes); cost centers and the supervisor…