The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)

Trends in three major areas relating to higher education are charted: College Retirement Equities Fund (CREF) performance since 1990; the employment outlook until 2005 for major occupational groups; and the relationship of college faculty pay to the cost of living since 1987-88. (MSE)

In 1992-93 the average total investment return for major college endowments was 13.1%, below most leading stock/bond indexes but well above the inflation rate for the period. Institutions that outperformed the average attributed success to investment in small and midsized U.S. companies and in foreign stocks and bonds. (MSE)

Illustrates how graphing calculators can be used to address the knowledge and skills promoted by the National Council for the Social Studies (NCSS) and other educational organizations. Focuses on plotting capability and facilitating various types of data and information analysis. (CMK)

College trustees have a responsibility to institute investment policies that preserve real endowment value. The chief financial officer's responsibility varies, but at a minimum should provide the board with essential information and ensure that trustees understand the importance of policy decisions. Critical tasks include establishing and…

This study expands traditional college investment decision-making models to include measures of social and cultural capital as proxies for expectations, preferences, tastes, and uncertainty. The model is then used to compare four-year enrollment decisions among African Americans, Hispanics, and whites, using the National Educational Longitudinal…

Results of a national survey of college and university fiscal 1995 endowment investments found the average nominal performance (15.5%) far surpassing the previous year's return (2.9%) and higher even than double-digit returns in fiscal 1993 and 1994. Overall investment pool allocations are charted, and 460 institutions are ranked by endowment…

Reviews several basic risk-reward techniques to assist community college fund managers in reassessing sources of private funding for nongovernmental, not-for-profit foundations. Describes several tools for formulating an investment strategy. Indicates that administrators of foundation funds should consider the tradeoff between more risky…

Over the past 20 years two lines of argument have fostered global interest and investment in the preparation and development of school leaders. First, policymakers have increasingly come to the conclusion that education is a critical lever in social, economic, and cultural development, and that leadership is a necessary factor in creating quality…

Bowing to student demands to "stop supporting genocide," the University of California regents voted earlier this year to divest millions of dollars from companies working in the war-torn African nation of Sudan, the first major public university in the nation to take such action. Since student protests on the subject began at Harvard…

This analysis examines the relationship between federal public investment spending and economic development in the special case of Appalachia. We propose that the effects of federal public investment spending on economic development operate indirectly through private capital accumulation. We use a spatial lag regression model to test our ideas for…

This publication includes over 1,350 stories that illustrate the continued expansion of sustainability practices into every sector of campus. Initiatives from nearly 700 institutions are organized into 28 chapters, spanning education and research, campus operations, and administration and finance. In addition, the publication contains over 90 new…

Bridging the areas of political-economic sociology, the sociology of agriculture and environmental sociology, this study tests two hypotheses derived from a refined theory of foreign investment dependence. The hypotheses state that pesticide and fertilizer use intensity in less-developed countries are both positively associated with foreign…

This document presents witness testimony and supplemental materials from a Congressional hearing regarding legislation to reform national telecommunications policy. Most of the proposed changes would allow Americans greater freedom to choose among communication products and services. Among the topics this hearing addresses are increasing…

This paper integrates principles of Total Quality Management (TQM) with those of investment for institutions of higher education. TQM with investment budgeting as one of its critical tools is seen to be essential for effective management in a time of decreasing financial resources. A process for investment budgeting is outlined and explained…