This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…

The financial crisis that higher education is facing is largely an outgrowth of the unprecedented expansion that has occurred within the system during most of the past decade and a half. Budgets have increased more than sixfold since 1955 and enrollment has nearly tripled. This expansion, which was fostered in part by a marked increase in federal…

This paper presents the 12th annual "Chamber Report" on state tax appropriations for operating expenses of higher education. The 1971-72 survey shows that state appropriations to the principal state universities across the nation have not kept pace with the rate of growth of increases in overall state allotments for higher education. The result of…

Discusses the positive and negative aspects, as well as future possibilities, for transmitting interlibrary loan materials via telefacsimile. (CWM)

School librarianship thrives: it is cognizant of trends in education and technology and their implications for school media centers. Major issues are jobs and credibility--convincing faculty, administrators, and parents of the need for effective school media programs with competent professional staffs. (Author/MBR)

Reviews literature evaluating appropriateness of Medicare's prospective payment system (PPS) through Diagnostic-Related Groups (DRGs), since its implementation in 1983, for psychiatric care. Cites shortcomings that make the system untenable for mental health care, including lack of homogeneity of DRGs, inability to predict length of stay, and…

Describes the emergence of the Dance Theatre of Harlem, which has united both aesthetic excellence and social purpose/community involvement since its founding in 1971. Reveals how current government policies have endangered its funding. Offers a critique of several productions, which showed a new emphasis on technique. (DMM)

Used dual economic model to assess effects of sectoral placement of workers on subsequent retirement satisfaction of national sample of men. Findings suggest that sectoral placement renders two qualitatively different groups of retirees, one which is primarily concerned with health and one for which financial adequacy is more important for…

Reports on discussions of 30 United States and Canadian experts at a meeting on policies and problems concerning midlife and older women. Discussion focused on income security and long-term care. Includes future prospects. (CH)

Describes some of the funding problems facing many study abroad programs and examines some approaches that have proven successful in combatting these problems. (EKN)

Changing enrollments and changes in prices and combinations of goods and services operate independently to cause fiscal strain in school systems. Signs are that the strain will be less severe through the 80s. (JOW)

Looks at some of the major editorial and financial problems facing student newspapers. (Editor)

Looks at the financial stability of New York University and examines how well the merged engineering institution, Polytechnic of New York, is doing. (Author/DN)

Discusses the daily school newspaper at Robert E. Lee High School in San Antonio, Texas, and shows how it solved its financial problems. (RB)

To acquisitions librarians and book dealers 1971 will be remembered as the year of the budget cut. The recession and decreased funding had an adverse effect on libraries of all types. Acquisitions articles, other than notices of fund cuts, were in short supply in the 1971 library journal literature. (15 references) (Author)