The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

This study examines two alternative interventions designed to attract diverse students to pursue information technology or, more generally, STEM (science, technology, engineering, and math) careers from a Return on Investment (ROI) perspective. More specifically, this study examines the effectiveness and efficiency of single-day and multi-day…

In the United States, community colleges serve nearly half of the 18 million students enrolled in postsecondary education. However, it has only been the last decade or so where these public, two-year institutions have claimed substantial attention from the research community. This dissertation consists of three essays that focus on aspects of the…

This paper examines the cost effectiveness of educating boarding and day secondary students in Kisumu district in Kenya. The research designs used in this study were descriptive survey and casual comparative designs. The population consisted of five head teachers, 140 form four teachers and 609 form four students. Saturated and systematic random…

The results of running nine chemistry searches on SDC, BRS, and LRS indicated performance was not markedly different for general subject searches, but costs varied. (Author)

Analysis of imprint dates, average turn around time, delivery rates, service charges, average cost per title, claiming, and invoice formats for five book dealers indicates that certain ones to give greater discounts and have shorter turn around times, but these advantages must be weighed against problems encountered. (Author/MBR)

Describes two factors affecting the results of manual and online information retrieval: the manner by which classification codes and key words are chosen, and the degree to which papers with comparable contents are accorded similar keywords. Of 14 alternative search strategies selected, the best consisted of using classification codes coupled with…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

A study analyzed the change in average cost per student and student/faculty ratios of a selection of Victoria (Australia) colleges of advanced education that were involved in 1981-82 mergers. Results are compared to average costs of some colleges not involved in the mergers to discover whether mergers resulted in economies of scale. (Author/MSE)

The principal characteristics and problems of financing higher education in a developing nation like Colombia are discussed, and several attempts to solve them are reviewed. Differences between the burgeoning private sector and the public sector, areas of inefficiency, and effects of public policy on tuition levels and payment are examined.…

Two methods of item selection were used to select sets of 40 items from a 50-item verbal analogies test, and the resulting item sets were compared for relative efficiency. The BICAL program was used to select the 40 items having the best mean square fit to the one parameter logistic (Rasch) model. The LOGIST program was used to select the 40 items…

Methodology and results of a study of administrative costs and structures at Iowa State University are summarized. Indicators of administrative efficiency are examined, including those related to organization, costs, salaries, and intensity of administrative functions. Some comparisons with peer institutions or to other units within the same…

An evaluation was done of State University of New York (SUNY) Central Administration costs by comparing them to peer systems and by evaluating how economically its duties were carried out. Central Administration provides oversight and executive leadership to the system and manages budgeting, accounting, capital facilities, student affairs and…

This study examined State University of New York (SUNY) costs for support services to students, focusing particularly on why SUNY's costs are higher than those of similar states and where more efficiency might be achieved. The study involved the following elements: analysis of service costs for all SUNY campuses for fiscal year 1989-90; six visits…

Computer-based testing (CBT) is typically implemented using one of three general test delivery models: (1) multiple fixed testing (MFT); (2) computer-adaptive testing (CAT); or (3) multistage testing (MSTs). This article reviews some of the real cost drivers associated with CBT implementation--focusing on item production costs, the costs…