Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

The purpose of this study was to review the history of North Dakota K-12 transportation funding system, identify how school districts are reimbursed for transportation expenses, and compare this information with fourteen other state transportation funding systems. North Dakota utilizes a block grant structure that has been in place since 1972 and…

Introduction: This study sought to describe and better understand barriers to accessing low vision rehabilitation services. Methods: A qualitative description research paradigm was employed. Focus group participants were recruited through their involvement in the Montreal Barriers Study in Montreal, Canada. Six focus groups (n = 21 participants)…

California legislators swiftly passed a budget bill last week aimed at sheltering school busing dollars from a midyear budget cut many districts and advocates said particularly hurt rural school systems, along with urban districts with desegregation plans. While the measure, which Gov. Jerry Brown was expected to sign into law, would restore $248…

Purpose: The purpose of this paper is to establish necessity and methods for considering greenhouse gas (GHG) mitigation policies at a system-level. The research emphasizes connecting narrowly focused GHG mitigation objectives (e.g. reduce single occupancy vehicle travel) with broader institutional objectives (e.g. growth in student population) to…

The National Coalition on School Diversity has updated this review of federal support for school integration during the tenures of Secretaries Arne Duncan and John King, who both served during the Obama Administration. While much remains to be done, the Obama Administration has made concrete progress on school integration policy. This overview…

Despite its constitutional obligation of ensuring universal primary education, the Indian Government has not been able to find a way to educate its 18 million street children. It is widely accepted that the government lacks the capacity--financial, managerial and human resource--to provide meaningful education to those who are left out of the…

This report provides key findings from a two part research project funded by the Sutton Trust and the London School of Economics & Political Science, (LSE) focusing on secondary school admissions in England. The research analyses secondary schools' admissions criteria and practices in England in 2012/13 and illustrative examples of how some…

Public transportation, with its open access, creates an opportunity for masses of people to be hurt while using transit services during human-made or natural disasters. This dissertation reviews the body of academic and professional literature and recent disaster events to characterize the current state of preparedness for disasters affecting…

In the summer of 2010, Schiphol Airport in Amsterdam started offering the world's first library in an airport. This article describes Airport Library which is no ordinary library. It holds more than 1,200 items, but it lends nothing. It operates 24/7, yet it's only staffed by volunteers for 2 or 3 hours a day. It offers just nine public-access…

This study examined whether pilots operating a flight simulator completed digital or paper flight checklists more accurately after receiving postflight graphic and verbal feedback. The dependent variable was the number of checklist items completed correctly per flight. Following treatment, checklist completion with paper and digital checklists…

The aim was to study whether physical activity (PA) interventions in European teenagers are equally effective in adolescents of low versus high socio-economic status (SES). Based on a systematic review (Project TEENAGE), three school-based studies for secondary analyses were selected. SES stratified analyses were run in: (i) a Belgian…

A statewide assessment of stakeholders' needs was conducted for a state agency providing habilitation, rehabilitation, and independent living services to persons of all ages who are visually impaired (that is, those who are are blind or have low vision). This needs assessment was designed to acquire an accurate and thorough picture of the agency's…

Incentive pay programs have become panacea for a multitude of educational challenges. When aimed at teachers the assumption is that rewards entice them to work in particular ways or particular schools. However, the assumption is based on an economic formula that does not take into consideration the gendered nature of policy processes. This study…

Background: In the United Kingdom (UK), it is predicted that economic cuts and a subsequent increase in child poverty will affect those already on the lowest incomes and, in particular, those living in lone-parent families. As a result, the informal pedagogic encounters within the family that contribute to the development of physical…