The Free Application for Federal Student Aid (FAFSA) Simplification Act made several changes to the FAFSA, including changing the formula for determining student financial assistance need and simplifying the application. The rollout of the redesigned 2024-2025 FAFSA application encountered issues that affected students' ability to apply for aid.…

Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply…

Despite growing concerns about the harmful effects of "hardening" schools through increased police and surveillance on school campuses, little research has examined trends in financial resources allocated to these programs, practices, and personnel. This study contributes to the literature by analyzing trends and patterns in school…

The sociological literature on elite private schooling is frequently informed by Bourdieu's signature concepts of cultural, social and symbolic capital. Yet, his insistence that economic capital is the 'root' of these other capitals is often overlooked or downplayed. This paper addresses this lacuna. While it gestures to Bourdieu's other capitals,…

This paper analyzes several foundational concepts and questions regarding corporate social responsibility (CSR). Its primary contribution is a statistical examination of relationships between CSR and "Newsweek's" 2012 Green Rankings using forensic-based financial and accounting measures. We also replicate a previous study and introduce…

Stanford University's indirect cost rates for federally sponsored research dramatically increased from 58 percent in 1980 to 78 percent in 1991. Faculty frustration with increasing rates and scrutiny from a zealous government contracting officer culminated in a congressional inquiry into Stanford's indirect cost accounting practices in 1990 and…

Mining business makes no sense without mineral assets comprising mineral rights, exploration and evaluation expenditures, development costs, ore reserves and resources. The paper is aimed at investigation of how mineral reserves and resources are evaluated and represented in financial statements of mining companies, and what kind of influence do…

The Maricopa County Community College District (MCCCD), established in 1920, has grown to serve 191,073 credit and 24,497 non-credit students. This report assesses the impact of MCCCD as a whole on the county economy and the benefits generated by the colleges for students, taxpayers, and society. The approach is twofold. It begins with an economic…

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

Many state education leaders are taking a fresh look at their school finance formulas in hopes of finding ways to contain costs and get more for their dollar. That is an understandable response given that education is the largest item on most state budgets. This paper examines how current funding practices lead to inefficiencies, particularly…

What percentage of their budgets should schools and districts invest in professional learning? To answer that question, schools and districts must first know how much they are spending on professional learning and be able to connect that spending to student achievement. Knowing what is invested in professional learning requires understanding the…

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

The investment environment of the past 15 years has challenged endowed nonprofit institutions, which have struggled to balance the claims of current constituencies with the need to preserve their endowments' future purchasing power. In the fall of 2011, I undertook a survey of chief financial officers at about two dozen liberal arts colleges to…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…