Equity in community college finance can be considered in terms of equity among either community colleges, their students, or all public postsecondary institutions. Within each of these, one can examine equity to either providers or recipients of funding. Fragmentary evidence allows no conclusions yet in this area. (Author/RW)

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

The question addressed is whether large enrollment provides economy of scale for institutional operation. The answer is masked by the complexity of an institution. The manner in which complexity, size, costs, and enrollment interrelate is examined. Curricula and complexity may severely affect per student cost. (MSE)

While deploring the trend toward imposing student fees for art courses in public secondary schools, the author cites information from a national survey showing that it is enormously difficult for school art budgets to keep up with inflation. He presents data on the cost of selected art supplies, 1949-1980. (SJL)

A study of primary school finance by the Centre for Educational Research and Innovation (CERI) suggests many countries have concerns regarding financial equalization of educational opportunity. This study tests the CERI project's conclusions to determine whether some of the more equalizing finance systems might serve as models for other countries.…

The School of Chemical Sciences at the University of Illinois has developed a user-oriented financial management system to meet the needs of project managers for financial reporting that were not met by the central accounting system. The system presents detailed budget obligations and expenditures data needed to plan and monitor daily research…

Concludes that a state may make very uneven progress toward some general equity goal if that equity goal is operationalized in different ways. A preference for tax disparity, expenditure disparity reduction, or wealth neutrality gains may have to be expressed. (Author/IRT)

The first in a series of three articles reviews research dealing with the size of elementary schools. (Author/MLF)

Tax and expenditure limitations will accelerate the rate of the slowdown in state and local government growth and may increase both the interdependence of governmental units and the centralization of the system at the state level. Journal availability: see EA 511 898. (Author/IRT)

Outlines the costs for self-instructional packs consisting of files of offprints, original materials, and small publications at a university library. Full details of the assumptions and the basis of the cost analysis are included, based on a limited amount of literature available (references are included) and additional proposals. (Author/JEG)

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

The Exchange collects and shares financial, enrollment, and cost data useful to urban universities in matters related to accountability, benchmarking, policy, and strategic planning. This history of the project includes problems addressed, current uses of data, and special studies under way. (Author/PW)

Explores conflicting views of libraries as warehouses and providers of information. Provides background, highlighting rising serial subscription costs; develops understanding of the conflict by describing libraries based solely on ownership and access; and concludes that the successful library of the future will strike a balance between materials…

Faced with increased responsibilities, little social status, modest salaries, and leaner materials budgets, teachers contribute significant amounts of their own money (perhaps $1 billion yearly) for instructional purposes. A southern Minnesota study found that a typical teacher spent about $492 yearly to enrich students' learning experience. Such…

Discusses how NCEA offers financial planning support to members in a variety of ways, including tailored on-site consultation, regional workshops and sessions at the annual convention. Offers a list of publications that can be helpful in planning and conducting development programs and a directory of funding resources for Catholic activities. (MZ)