Whether a taxpayer's work-related higher education costs are deductible under IRC (Internal Revenue Code) Section 162 is an issue highly dependent upon facts and circumstances. The regulations pursuant to IRC Section 162 and the emergence of case law on this topic constitute important elements to consider in making this determination.

Calls for accountability in higher education are prompted in part by questions concerning whether colleges and universities use their resources effectively to promote student learning. Unfortunately, too little is known about whether money matters to desired outcomes of college. Using students' responses to the 2004 administration of the National…

To identify the per-child cost of providing Part C services, the authors analyzed extensive statewide expenditure data in Hawai'i to determine the monthly and annual costs of providing early intervention services to infants and toddlers and their families. Identified were the costs of serving children with various numbers and percentages of delay,…

In 2002 the Council of the Great City Schools and its members set out to develop performance measures that could be used to improve business operations in urban public school districts. The Council launched the Performance Measurement and Benchmarking Project to achieve these objectives. The purposes of the project were to: (1) Establish a common…

This is a new report that combines the previous "Annual Accountability Report" and "University Work Plans" into one new document that is more closely aligned with the Board of Governors' "2025 System Strategic Plan." This revised document enhances the State University System of Florida's commitment to accountability…

This two-page Quick Facts document provides a snapshot of general state statistics, facts about public schools, the State Board of Education, and financial data.

The report presents patterns and trends in data on students and staff at UK higher education institutions covering a 10-year period that has seen a transition to new higher education funding systems across a large part of the UK. Patterns in income and expenditure of UK higher education institutions in 2015-16 are considered. For the first time…

For over 30 years, the Department has published the Annual Condition of Education (COE) report in order to provide education stakeholders quality information about the status of Iowa's education system. The 2020 COE covers a wide variety of content from information about Iowa's students, schools, educators, administrators, performance and school…

The unanimous passing of the Virginia Higher Education Opportunity Act of 2011 highlights the need to create a cost-effective pathway to baccalaureate degree growth. Using an exploratory case study design, this study compared the cost-effectiveness of two baccalaureate degree programs offered by institutions in the State University System of…

According to a 2007 U.S. Census report, 43% of children in America younger than six are classified as low income (U.S. Census Bureau, 2007). The USDA (2008a, 2009a) indicated 17.1% of school-aged children are classified as overweight; an additional 15% are at risk of becoming overweight; and approximately 17.2 million children are living in…

In the decades following World War II, a significant expansion of community colleges occurred throughout the United States. As the baby boom generation came of age, demand for higher education spiked, and policy makers allocated the requisite funding to expand institutions of higher education. This expansion, including vigorous funding from…

The "National Medium- and Long-Term Educational Reform and Development Guideline (2010-20)" (hereafter abbreviated as the "Guideline"), formulated by the Chinese Communist Party Central Committee and the State Council, posits the basic completion of the modernization of China's education and other development targets by 2020.…

A century ago, the United States was a world leader in industrial benchmarking. However, after World War II, once no one could compete with the U.S., it became complacent. Many industrialized countries now have higher student achievement and more equitable and efficient education systems. A higher proportion of young people in their workforces…

The economy's need for workers originates in the demand for the goods and services that these workers provide. So, to project employment, BLS starts by estimating the components of gross domestic product (GDP) for 2020. GDP is the value of the final goods produced and services provided in the United States. Then, BLS estimates the size--in…

To improve the U.S. education system through more-effective classroom teaching, in school year 2009-2010, the Bill and Melinda Gates Foundation announced four Intensive Partnership for Effective Teaching sites. The Intensive Partnerships Initiative is based on the premise that efforts to improve instruction can benefit from high-quality measures…