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Council of the Great City Schools, 2008
This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…
Descriptors: Urban Schools, Statistical Data, Educational Finance, Educational Administration
Jones, M. Paul; Swieringa, Robert J. – Business Officer, 1996
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…
Descriptors: Classification, College Administration, Endowment Funds, Higher Education
Louisiana State Legislative Auditor, Baton Rouge. – 1999
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…
Descriptors: Accounting, Expenditures, Financial Audits, Higher Education
Council of the Great City Schools, 2008
This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…
Descriptors: Urban Schools, Program Effectiveness, Human Resources, School Districts
Chambers, Jay G. – 1999
This report describes two alternative approaches to measuring resources in K-12 education. One approach relies heavily on traditional accounting data, whereas the other draws on detailed information about the jobs and assignments of individual school personnel. It outlines the differences between accounting and economics and discusses how each…
Descriptors: Educational Administration, Educational Economics, Educational Finance, Elementary Secondary Education
Landry, Raymond, Jr.; Moyes, Glen D.; Cortes, Angelica C. – Journal of Education for Business, 2004
In this study, the authors examined ethical perceptions of Hispanic students by analyzing differences between (a) accounting and nonaccounting business majors and (b) women and men. The authors used the following five constructs: justice, relativism, egoism, utilitarianism, and deontology. Their study incorporated 12 moral characteristics into…
Descriptors: Hispanic American Students, Student Attitudes, Gender Differences, Majors (Students)