Points out that, although the analysis of the imposition of an excise tax is widely used in economics courses, the consequences of a change in the tax rate are different and ignored. This article presents an effective way to teach about such a change. (GG)

Proposes a resource analysis model to help library managers acquire most appropriate integrated online library system. The model examines human, equipment, and fiscal resources of acquiring library and supplying vendor, complementing respective strengths and weaknesses of each. A resource checklist is provided to narrow range of choices to single…

This guide for members of the governing boards of independent colleges and universities is intended to provide information necessary to an understanding of college and university financial statements, especially annual financial statements. Following an introductory chapter, chapter 2 identifies key questions and strategic issues facing…

Educational reforms rest on a true need and a fiscal capacity to finance them. Poorer states already making a substantial tax effort are especially vulnerable. Maine's reform package is based not on across-the-board teacher salary increases, but on increase in year-round professional earnings. Includes 2 tables, 2 figures, and 10 references. (MLH)

An examination is made into the eroding financial health of intercollegiate athletic programs, especially at the Division I level of the National Collegiate Athletic Association (NCAA), that was determined to have come about as a product of standard practices and policies. The question posed is, if Division I college sports have become a large…

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

Programs serving children and families are funded through countless federal, state, and local governmental channels, as well as through private sources. Every one of these programs contains a unique set of standard rules and requirements about how funds may be used and who is eligible to receive them. Increasingly, policymakers, educators,…

The study describes a college which has achieved financial comfort and stability. The focus is on how campus members learn about the institution's financial condition and their attitudes toward the institution's resource strategies. Special attention is given to the views of persons outside the top administrative circle. The college, which has…

This paper discusses a study that examined three questions: How has overall state spending on higher education changed from year to year in relation to states' ability to fund higher education? (2) Has the growth in state spending on higher education varied significantly from the growth in total state budgets in recent years? and (3) What have…

This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels…

A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…

Financial pressures are forcing the closure of some teaching hospitals and retrenchment using such strategies as development of ambulatory care and satellite facilities, merging with or acquiring other hospitals, and shortening patient hospital stays. A table lists revenues and profit margins for the 20 largest university-owned teaching hospitals.…

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

This report presents a model and an approach that institutions of higher education can use to analyze and project the impact of endogenous and exogenous factors on both net and gross tuition in the context of the increasing practice of tuition discounting. It is noted that two key questions drive this effort: (1) what influence does gross tuition…

This report addresses the issue of maintaining adequate controls within a streamlined or restructured financial affairs environment at an institution of higher education. It presents a new paradigm for control structures designed to more effectively meet administrators' needs--both in terms of cost and risk management. The first section: (1)…