The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

Because U.S. government expenditures for research and development (R & D) comprise more than half of the total national support in these areas, the government plays the major role in determining the nature and objectives of R & D efforts. This report examines the federal response to national needs in terms of R & D support and changing R & D…