Discusses public library revenues as a reflection of the general economic cycle during the 1980s. Public library expenditures and total local government expenditures from 1966 to 1990 are examined; percentage increases in library spending are compared with other specific city and county expenditures; and academic versus public library funding is…

Common university budgeting practices are summarized, and the efforts at Rensselaer Polytechnic Institute (New York) to develop an improved analytical method are described. The method, revenue and expense analysis, evaluates the university's financial operating performance by treating each school and program as autonomous financial organizations,…

An overview of the current oral health status of Americans looks at the epidemiology of oral/dental diseases, rates of use of dental services, and expenditures for dental health care. Substantial progress in improving oral health is seen as are particular challenges resulting from the aging and ethnic diversification of the population. (MSE)

Examines Nigeria's growth in enrollments at all levels of education, 1970-83, as successive governments expanded free education. Calculates recurrent unit costs of education in primary and secondary schools, technical/vocational schools, and various types of colleges. Discusses issues related to the high rate of graduate unemployment, educational…

Discusses acquisitions budgets, price increases, and their effect on academic library collections, based on the broader economic situation. Topics addressed include changes in the publishing industry; the increasing numbers of publications; the role of technology; ineffective responses of libraries; and the need for libraries to change their…

Discussion of the decline in the purchasing power of academic libraries' acquisitions budgets focuses on why and how the acquisitions budget should be integrated into the broader library and institutional budgeting and planning process to help manage the costs of scholarly communication. Highlights include collection development and remodeling the…

Many California school districts are reassuming responsibility for providing special education programs for severely disabled children to avoid large excess cost charge-backs to intermediate service providers. State regulations encourage this practice. Rather than realizing a fiscal gain, such districts increase their per pupil costs and those of…

Discusses the economics and value of information and describes a study that compared an objective measure, the estimated direct costs to a library to purchase materials or provide services used by specific users, with a subjective measure, exchange values those users would pay for the information. (LRW)

This study examined trends in dispersion of total research and development expenditures for the top 200 academic institutions between fiscal year (FY) 1979-80 and FY 1989-90. Although the most prestigious universities registered a significant overall decrease, dispersion did not adversely affect ratings of institutional quality. Medical and…

Data on research library (university and nonuniversity) holdings in the United States and Canada for 1991-92 are presented in tabular form and include numbers of volumes in the library, volumes added, current serials, and permanent staff, and total expenditures in U.S. dollars. University libraries are ranked. Overall distribution of operating…

Many colleges and universities set spending from endowment at a fixed fraction of its market value. Analysis of this policy suggests that the maximum permissible spending fraction is related to the institution's target growth rate and the endowment's real return. Mathematical formulas and charts specifying this relationship are offered. (MSE)

Describes a study that examined the effects of austerity on collection development at the Usmanu Danfodiyo University (Nigeria) library since its inception in 1977 through 1990. The findings reported indicate that decreased allocations have led to declining book purchases and journal subscriptions and large debts to foreign book dealers. (23…

Colleges and universities that treat all partial per diems or expense reimbursements of staff as per se taxable income fail to apply tax laws and policies appropriately. Business officers must determine whether the meals reimbursed are business related, above and beyond the personal benefits, to warrant noncompensation treatment. (MSE)

As a business, educating African Americans is a large enterprise, with total annual expenditures approaching $15 billion. Contrary to stereotypes, it cannot be regarded as a footnote to American higher education. Tuition expenditures account for nearly 8% of the total money income of blacks in the United States. (SLD)

Debunks eight misconceptions concerning U.S.'s alleged "lavish" spending on education in comparison to other countries. The share-of-national-income approach and measures of per pupil spending are frequently misinterpreted and often exclude education need and education resource cost. Nations with an expensive, highly productive labor…