The National Association of College and University Business Officers' (NACUBO's) "Guide to Unitizing Investment Pools" addresses the principles and concepts for administering a consolidated investment pool. Unitization is the mechanism by which investment funds are pooled to maximize investment efficiencies and provide information for donors,…

The federal government pays for a wide range of goods and services that are expected to be useful some years in the future. Those purchases, called investment, fall into three categories: physical capital, research and development (R&D), and education and training. There are several economic rationales for federal investment. It can provide…

This third and final volume of the 2007-08 edition of "Trends" focuses on the resources that Canadian universities have to support their teaching and research activities. The volume begins by comparing the combined funding for teaching and research in Canadian universities with higher education funding in some of its most important…

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

This facilities inventory report presents a comprehensive listing of physical assets owned and operated by the University of Alaska and includes, for each asset, data on average age, weighted average age, gross square footage, original total project funding, and the asset's plant investment value adjusted to the current year. Facilities are listed…

Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

In this study an attempt is made to go beyond traditional enrollment accounting. By use of a student questionnaire on the design of individual classes combined with course enrollment data, tentative individual class size standards have been established. The results of this survey are presented in appendix 1, which contains tables covering 1973-74…

The present study is concerned with how educators might support students in developing a better awareness and understanding of themselves as learners. The context for the paper is widening participation within higher education and the growth of first-year 'introductory' modules, which are taught to large numbers of students, including both…

This report presents results of a survey of fund raising activities of 181 colleges and universities in North America during 1996-97. The survey was based on standards developed by the Council for Advancement and Support of Education (CASE). The data are presented in two parts. First, summaries of the reported data, broken down into eight…

This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

A study of 427 univrsity accounting students was conducted to gain insight on student perceptions of career success factors and related data. Findings show that female students appear less confident than male students, and professionals in finance and accounting and students disagree significantly on the importance of various career success…

This study examined costs of providing care by undergraduate dental students in dental school clinics. Cost estimates for each procedure were compared to fees charged, determining net cost of providing care. The model is recommended for improving clinic efficiency in this and other dental education clinical settings. (MSE)

This publication is intended to supersede the Higher Education and Facilities Inventory and Classification Manual (FICM) first published in December 1972. Like the earlier manual, this revised and updated version provides a common framework and coding structure to be used in collecting and reporting inventory data on college and university…

Results are reported of a study conducted to determine the status of available facility space in 113 North Carolina institutions of higher education at the end of the drop-add period of the 1989 fall term. Information is presented in four sections which reflect the four broad facilities concerns for which data is provided: the utilization of…