The ways in which the Internal Revenue Code of 1954, Section 162, provides special benefits for educators with respect to educational expense deductions is demonstrated. Because of the special benefits, there have been problems and difficulties of interpretations. Guidelines for educators' use of the regulations are suggested. (Author/MLW)

Reports findings from surveys in Ohio and nationwide that academic libraries utilizing competitive bidding policies received consistently higher discounts than did their sister institutions where decisions to purchase were made by other means. (Author/MLF)

Describes informative measures used by a library advisory committee to advise university administrators of the adverse impact of budgetary constraints on the operation of the academic library. (RAA)

Examines a series of measures often used to study inequality of personal income and applies the more theoretically acceptable measures to per pupil expenditure data for Ontario school boards during the period 1965 to 1976. (Author/IRT)

Practical advice is offered on managing libraries during a time of declining resources. Librarians are urged to set aside the extravagant and empty rhetoric of the 60s and 70s and take a more realistic view of collections and services for users during the austere 80s. (Author/RAA)

While videotapes and videodiscs have the potential for revolutionizing our ways of creatively exploring information, they are not yet financially or practically realizable for libraries. Librarians should ensure that high standards for the quality of media collections are not compromised by commercial media promotions. (RAA)

Analyzes the evidence of public opinion polls on the nature of determinants of people's preferences for public expenditures. The majority view is that the status quo should be maintained in most public services. Journal availibility: see EA 511 898. (Author/IRT)

First of a series of articles on techniques submitted by school business officials. (MLF)

Describes a second-grade classroom project to collect pennies to buy playground equipment. The unit combined practical, hands-on experiences and reflected six standards from the National Council of Teachers of Mathematics Curriculum Standards. (MKR)

Proposes two new econometric models for testing the principle of relative constancy (PRC). Reports on regression and cointegration analyses conducted with Belgian mass media expenditure data from 1953-91. Suggests that alternative mass media expenditure models should be developed because PRC lacks of economic foundation and sound empirical…

Presents a predictive model of tuition increases by analyzing the relationship between college expenditures and revenues and increases in the price of higher education. Develops two quantitative models, one for public colleges and universities and one for private. Asserts that given these models, it becomes possible to explain why college tuition…

Reviews the problem of rising periodical subscriptions costs for libraries, and argues that subscribers must take a stand by refusing to subsidize greedy publishers. Guidelines for increasing the effectiveness of serials budgets by decreasing the number of subscriptions are suggested. (CLB)

The study found that, in a representative sample of large-city newspapers, three issues were most frequently featured in coverage of persons with disabilities. They were: (1) budget, expenditures, or taxes, (2) housing or normalization, and (3) treatment in institutions. (Author/DB)

Describes how Randolph-Macon College (VA) started an in-house book mending program. Steps are outlined for establishing a similar program, including identifying and tracking materials; designating a location; and choosing supplies. Information is provided for supplier contacts and instructional resources; and a brief bibliography is appended. (SLW)

Examined disequalizing effects of two nonvoted millage rates (discretionary millage and the school capital improvement millage) when combined with revenues obtained through the equalized foundation portion of the Florida Education Finance Program. Although discretionary levies add a slightly disequalizing component to the foundation program…