The American Library Association (ALA) 1987 Midwinter Conference was characterized by process, particularly the new planning process which threatens to drain ALA's money and leadership energy away from the substantive issues that need attention, such as the next Librarian of Congress's qualifications and services to minorities and the poor. (EM)

The specific responsibilities of the school business official can be grouped into five major categories: (1) educational; (2) fiscal; (3) employee; (4) support services; and (5) other. (Author)

Reports on the results of a four-stage research project that was designed to (1) analyze the academic and professional qualifications of accounting faculties; (2) assess the impact of the new interpretation of the research capability standard on accounting programs; and (3) determine the degree of compliance with the professional certification…

Presents the options available in risk management insurance and group health insurance programs, while outlining recent changes in the industry and their effects on school risk management programs. (MD)

The growing awareness and availability of business application software at small business prices and the creation of a unique national computer training consortium has motivated one community college district to promote more non-credit, short-term training opportunities in accounting software. Rationale for and development of these opportunities…

Small school district administrators can use microcomputers to improve their management abilities and productivity through computerized accounting, electronic mail and online subscription services, and the use of integrated software programs. (MD)

A study was conducted to determine the background of employed students in a sampling of accounting cooperative education programs, the nature of the final selection process made by the firms, the value of the students to the firm, and the value of the program to the students as perceived by members of the firm. (CT)

The human resource accounting method serves to measure the value of human assets along with financial and physical assets. Several variations of this approach are discussed. (DF)

Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The inventory management system and the service center billing system are described. (Author/MLW)

Examines system for safeguarding assets and guaranteeing reliability of library's financial records within context of management functions that comprise accounting controls: planning by budget or other standard of comparison; operation of effective accounting and record-keeping system; personnel management practices. Cash controls as example of…

Describes the application of a specific word processor to acquisitions fund accounting and reporting functions at Rice University's Fondren Library. Encumbrance of firm orders, preparing budget reports, math calculations, ledger format (for each fund), report format (summarizes overall fund activity), and the value of word processors are…

Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

A school district budget is more than numbers. It is a record of a district?s past decisions and a spending plan for its future. It shows a district?s priorities whether they have been clearly articulated or simply occurred by default. And it is a communications document that can tell constituents a lot about the district?s priorities and goals. A…

The federal No Child Left Behind Act requires schools, districts, and states to recruit and retain "highly qualified teachers" and to show annual progress toward the goal of 100 percent student proficiency in reading and mathematics by 2014. This heightened attention to teacher quality and pressure to improve achievement leaves educators facing a…

This digest focuses on the major changes that college and university faculty have designed in their undergraduate professional education programs in three areas: accounting, nursing, and teacher education. Reforms in each of these programs are reviewed. The changes seen in these three professional education programs offer lessons for faculty in…