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Results Of Early Implementation Of Governmental Acounting Standards Board Statement No. 34 In 15 Ohio Public School Districts, Michael Bennett Amspaugh

Dissertations

The study researched the experience of treasurers in 15 Ohio public school districts in implementing Governmental Accounting Board Statement No. 34 in the districts' annual financial reports prior to the required implementation date. Statement No. 34 is intended to make government annual financial reports more useful for and comprehensible to members of three user groups---the financial community, legislative and oversight officials, and citizens. In the study, treasurers of the 15 school districts were interviewed regarding their experience in implementing Statement No. 34, the changes in school operations resulting from implementation, and changes in questions from the three user groups about …

Funding Michigan K-12 Educational Adequacy Without Rewarding Inefficiency, James J. Walters

Dissertations

Resource equalization represents the historical and theoretical basis for American school finance and its ideals continue to dominate discussion and practice. During the last decade and a half, the national aspiration for equitable distribution of school finance resources has started a transformation into a derivative notion of adequacy. This equity policy derivative embraces the idea of sufficiency, which in turn implies a standard. The concept of educational adequacy has grown to mean the achievement of high absolute standards. Equity (equalization) theorists measure resource level on a relative basis; each student relative to all others. Adequacy adherents measure student achievement against …

A Study On Perceptions Of Civil Engineers Regarding Mandatory Continuing Education, Alee A. Sleymann

Dissertations

This study explored the perceptions of civil engineers regarding continuing professional competency requirements for license renewal. In this study,continuing professional competency is assumed to have a direct relationship to public welfare and safety. The policy of mandatory continuing education was adopted primarily for this reason. Currently, mandatory continuing education is adopted by 29 states as the method of assuring continued professional competency.

Many professionals, however, have not welcomed this mandatory continuing education (MCE) policy. The reason for this opposition is the claimed ineffectiveness of this policy in fostering continued competency. In addition, the regulatory boards and policy advocates have not …