James Cantor, a professor in the College of Education at California State University, describes his history with the California Council on Teacher Education (CCTE or Cal Council) before becoming the President of the CCTE in 2008. He served as an active member for 10 years prior to becoming the Cal Council President. The author shares the…

To address gaps in achievement between more- and less-affluent students, states and districts need to ensure that high-poverty students and schools have equitable access to educational resources. Traditionally, assessments of resource equity have focused on per-pupil expenditures and more proximal inputs, such as teacher credentials and class…

In the fifty years since Congress assumed the provision of financial assistance to schools in which students had "federal connection," such as American Indian students living on reservations or in public housing, this federal assistance came to be regarded as a replacement for state funding, not as supplemental funding. This study…

The third in a series of theoretical essays intended to supplement the introductory financial accounting course, this article is dedicated to the treatment of inventory and its related conceptual connections. In addition, this paper addresses inventory measurement dilemmas, describes scandalous accounting episodes that have made the headlines, and…

Over the three decades between the urban crisis and the credit crisis, New York City revived its economy by making itself the preeminent center for global finance. Manhattan's streetscape and public places rose with the fortunes of the banks and their employees. Wall Street's mood came to define New York City's outlook. In the 1990s and early…

Argues that the traditional district power equalization (DPE) grant formula achieves horizontal equity, that the formula must be modified when the measure of fiscal capacity differs from the legal tax base, and that the inclusion of a tax exporting variable leads to the breakdown of horizontal equity. (Author/IRT)

Reviews Dworkin and Lyddon's description of the process of change at the Colorado State University counseling center. Suggests that the process is illustrative of similar units at other institutions and that the strategies employed to deal with their problems should be considered by others who struggle with similar issues. (LLL)

Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

Proposes a method for finding the appropriate level of teacher salaries in different states, based on states' and regions' average fiscal capacities and efforts for instructional salary costs. Applies the method to salary data from all states and compares it to methods based on actual salary levels. (RW)

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…

Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

Discusses the factors that have reduced state revenues, the impact of the changes in revenues, and the financing of K-12 education. Forecasts an unprecedented decline in the fiscal health of many states during the next few years. (Author/WD)

The free market human capital discourse and its associated material practices now play a significant role in education. This discourse assumes that education is an economic site in which individuals invest in the acquisition of qualifications in order to maximize their future earning power. It demands the full privatization and deregulation of…

To assess the capacity building needs of rural areas brought on both by internal demands of local citizens for improvements in community assistance and services and demands placed on local communities by higher levels of government, information and data were obtained from personal interviews with 93 local officials and 344 community leaders in 8…

The senator explains the basic concepts of New Federalism, including a rethinking of responsibilities and intergovernmental relations and a reconsideration of the role of state and local government. (SK)