U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

Over the last decade, a growing consensus has developed that for our nation's students to succeed in twenty-first-century economic and civic life, high school graduation is no longer sufficient. Labor-market analyses have shown that high-wage positions increasingly require postsecondary education and training, and students must now graduate…

In her biography about her horticulturalist father, Jonathan Baldwin Turner, Mary Turner Carriel wrote the following of Turner's quest to fence prairies; words that may also serve as an allegory for present-day libraries: What he could have done to tempt the pioneer from his home in the East to settle upon the fertile lands in the West. The first…

Keeping a uniform, basic arrangement of the school library is essential if students are to be comfortable finding resources in other libraries. Two questions that must be answered if a new system were to be devised are: Who would decide on the particulars of that system? What criteria would be used to make the decision to ensure that use of the…

In this article St. Vrain Valley (CO) School District (SVVSD) librarian, Holli Buchter describes what took place in the school libraries in the district when the newest elementary school, Red Hawk, opened its doors. Red Hawk asked and answered the question: "Is the Dewey Decimal Classification system still the best way for students to locate…

Paying for employee turnover costs, data storage, and multiple layers of benefits can be difficult for fiscally constrained institutions, especially as budget cuts and finance-limiting legislation abound in school districts across the country. Many traditional paper-based systems have been replaced with automated, software-based services, helping…

Performance-based funding is a system based on allocating a portion of a state's higher education budget according to specific performance measures such as course completion, credit attainment, and degree completion, instead of allocating funding based entirely on enrollment. It is a model that provides a fuller picture of how successfully…

This paper presents a practitioner's view on student system implementations in the Australian university sector. A student information system is a core system of any university and integral to its operations and services to students. These systems are constantly on the list of major projects and at any point in time, a university is either…

The impact of education decentralization on high-quality education has been mixed at best. This can be attributed to a variety of factors including decentralization itself, ineffectual implementation, political-economic friction, and poor design. This paper focuses largely on the issue of design, contending that if governments or donors aim to…

Community colleges provide a wide range of educational services to very diverse groups of students. For that reason, the variety and flexibility of services provided can be critical. In addition, quickly changing needs result in quickly changing system requirements. In this chapter, community college CIOs speak to their roles, focusing on the…

Since the break up of the USSR, its former republics have seen the emergence and rapid expansion of an examinations industry that was, to all intents and purposes, unknown in Soviet times. New national assessment agencies have been established and been charged with, amongst other things, developing high-stakes exams to replace the diverse and…

Procyon LLC had re-launched and renamed their music discovery site, Electra, to Capella, in 2008. Its core strength had originated from Electra's proprietary technology, which used music libraries from real people, its members, to generating "automated word-of-mouth" recommendations, targeted advertising and editorial content. With the re-launch,…

This case is developed for use in a policy-centered course on systemic improvement in underperforming districts and schools. The narrative details the complexity that arose in the context of one such reform initiative, a framework for analyzing that complexity, and a set of leadership decisions that follow. Course instructors can use the case to:…

Most UK universities can trace their current management information systems back to significant investments made in the 1990s, largely fuelled by concerns about the millenium bug and a change from character interfaces to graphical user interfaces following the introduction of the personal computer. It was during this period that institutions also…

As state policymakers strive to ensure that every student is taught by an effective teacher and is ready for college and 21st-century careers, they must also make drastic budget cuts. States cannot do more with less without collecting and using quality data to determine which programs and policies increase student achievement and the state's…