Indirect costs of sponsored research projects and educational programs are as necessary as are the direct costs. This report demonstrates that they are real costs and that sponsors such as the Federal Government receive more than equitable treatment in the computation and application of indirect costs. The areas discussed include: the computation…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

Addressed is the problem of increasing indirect costs in federally supported research at universities and colleges. Effects of this increase are examined, using data on National Institutes of Health grants to educational institutions for examples. Discussed is the establishment of uniform indirect cost rates to modify the present policy. (CS)

The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year…

A study team researched impediments to the use of modern skill training methods in construction that have been caused by the U.S. Department of Labor. The problem that the study sought to define was whether the Labor Department impedes use of training innovations through the combined effect of the regulations promulgated by its Bureau of…

The relationship between the costs of central administration and academic teaching and research production was studied, based on a large sample of British universities and a separate analysis of the Free University of Brussels, Belgium. To determine variables important to central administration costs, a cross-sectional and intertemporal regression…

Patterns of expenditures in higher education are examined, based on 1977 financial data from the Higher Education General Information Survey (HEGIS) and on data from "Higher Education Financing in the Fifty States, Interstate Comparisons, Fiscal Year 1976, Review Edition." Based on 1977 fiscal year data from HEGIS, distributions of…

The total cost to Texas institutions of higher education of implementing and administering federally mandated social regulations are compared to the basic operating and financial characteristics of these institutions. A database of the basic characteristics of Texas, which includes student and faculty data as well as operating and financial data,…