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2012

Finance

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Articles 1 - 13 of 13

Full-Text Articles in Education

A Case Study Using Principal-Agent Theory To Explore How A Public, Four Year University Interacts With A System Office, Annie Macias Dec 2012

A Case Study Using Principal-Agent Theory To Explore How A Public, Four Year University Interacts With A System Office, Annie Macias

UNLV Theses, Dissertations, Professional Papers, and Capstones

The focus of this research was to examine the funding relationship between a single public institution of higher education and its accompanying system office. Such a study is important in order to obtain insight into the relationship between a System Office and an institution, and thus how institutions carry out their fiscal responsibilities, not directly to the state but to the System Office they serve. The study provides insight into how the System Office communicates and transacts with an institution regarding financial allocations. Also important is whether that institution receives effective communication and whether the institution's perceived expectations are as …


Prepaid Farm Expenses, Jeffrey E. Tranel Sep 2012

Prepaid Farm Expenses, Jeffrey E. Tranel

Rural Tax Education

Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use those items in the following year. They may do so to pay lower prices, guarantee availability, for planning purposes, and/or other reasons.

The Internal Revenue Code allows qualified farmers and ranchers (farm-related taxpayers) to deduct the costs of such purchases in the year that the purchases are made rather than the year in which such items are used. Generally, the deduction for pre-paid farm supplies is limited to 50% of other deductible farm expenses (all schedule F deductions except supplies) for the year.


Financial Indicators In Strategic Decision Making: Recommended Practices For Financial Officers At Small Private Colleges And Universities In The Midwestern United States, Beth Reissenweber Sep 2012

Financial Indicators In Strategic Decision Making: Recommended Practices For Financial Officers At Small Private Colleges And Universities In The Midwestern United States, Beth Reissenweber

Department of Educational Administration: Dissertations, Theses, and Student Research

This study explored whether financial leaders and institutional governing boards use financial indicators as a tool to inform decision making, solely as a compliance measurement tool, or not at all. The purpose of this qualitative study was two-fold to: (a) identify the use of financial indicators in strategic decision making, and (b) investigate how institutions use financial indicators to support governing boards in making strategic decisions. The data were obtained from a survey of 214 financial officers to identify the use of financial indicators, and in-depth interviews with leaders from six institutions who indicated strategic use of financial indicators to …


The Impact Of The Recession On Education Funding In The U.S. And Mississippi, Will Jolly May 2012

The Impact Of The Recession On Education Funding In The U.S. And Mississippi, Will Jolly

Chancellor’s Honors Program Projects

No abstract provided.


Mcintire, Tandie Lewis, 1865-1947 (Mss 396), Manuscripts & Folklife Archives Apr 2012

Mcintire, Tandie Lewis, 1865-1947 (Mss 396), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscript Collection 396. Correspondence to family, friends, and acquaintances of Tandie Lewis McIntire, Edmonson County, Kentucky. Collection contains educational material related to McIntire's career as a teacher in Edmonson County. Also includes tracts and pamphlets related to McIntire's involvement in religious organizations, particularly Baptist entities.


A Tale Of Two Fiscal Policies: Entrepreneurial And Entropic, Scott R. Sweetland Apr 2012

A Tale Of Two Fiscal Policies: Entrepreneurial And Entropic, Scott R. Sweetland

Educational Considerations

Ohio’s school finance history can be characterized as progressive. Early state funding for school libraries was apportioned from state property tax receipts and distributed to local schools on a per-pupil basis. When equalization funding was invented to help poorer school systems, Ohio adopted that model of funding.


Indiana’S Formula Revisions And Bonner V. Daniels: An Analysis Of Equity And Implications For School Funding, Marilyn Hirth, Edward Eiler Apr 2012

Indiana’S Formula Revisions And Bonner V. Daniels: An Analysis Of Equity And Implications For School Funding, Marilyn Hirth, Edward Eiler

Educational Considerations

Indiana has a long history of school funding issues and distribution formula revisions. The most recent modifications to the formula were made between 2005 and 2009.


Teaching About Global Debt In Social Studies Classrooms, Anand Marri, Timothy Patterson, Scott Wylie Apr 2012

Teaching About Global Debt In Social Studies Classrooms, Anand Marri, Timothy Patterson, Scott Wylie

Education Faculty Publications

The article offers guidelines in teaching high school students about global debt in their social studies class in the U.S. It outlines various ways on how to infuse discussions about global debt into social studies classrooms which include connecting the topic of global debt on a student's personal finance, providing of instructional materials, and focusing on public policy dilemmas. The author suggests teaching students about global debt through student-centered pedagogy.


Linking Resource Allocation To Student Achievement: A Study Of Title 1 And Title 1 Stimulus Utilization, Kati Petersen Krumpe Apr 2012

Linking Resource Allocation To Student Achievement: A Study Of Title 1 And Title 1 Stimulus Utilization, Kati Petersen Krumpe

LMU/LLS Theses and Dissertations

With the emphasis on high standards and fiscal accountability, there is a heightened need to inform the research linking student achievement to the allocation of resources. This mixed methods inquiry sought to study how schools utilized Title 1 and Title 1 stimulus funding from 2009-2011 to determine if correlations existed between areas of resource utilization and student achievement by studying both the use of funding and the processes that fifteen elementary and middle Title 1 schools in southern California utilized. The focus was to document resource use of Title 1 and Title 1 stimulus allocations and determine if a correlation …


Finance 2012-13, Uno Office Of Institutional Effectiveness Jan 2012

Finance 2012-13, Uno Office Of Institutional Effectiveness

IPEDS Finance

IPEDS Finance annual report contains the following information:

  • Revenues by source (e.g., tuition and fees, government, private gifts)
  • Expenses by function (e.g., instruction, research, plant maintenance and operation)
  • Scholarships, physical plant assets and indebtedness
  • Assets, liabilities and net assets
  • Different formats are used based on the institution’s accounting standards


Superintendent's Perceptions Of Adequacy In Illinois School Finance, Mark Alan Cohen Jan 2012

Superintendent's Perceptions Of Adequacy In Illinois School Finance, Mark Alan Cohen

Dissertations

This qualitative research study investigated superintendents' perceptions of school finance in the State of Illinois. An online survey instrument, distributed via email, was used to collect the results. Superintendents that chose to participate answered questions about themselves as well as the demographic variables of the district they represent. The participants then went on to answer the finance survey questions. Responses to the finance survey were triangulated with the particular demographic information, much of which was separated into quartiles. The study sought to determine the answers to the following questions: (1) Do public school K-12 superintendents believe that they have sufficient …


An Analysis Of Local Education Foundations As Alternative Revenue Streams For Public School Districts, Douglas M. Busch Jan 2012

An Analysis Of Local Education Foundations As Alternative Revenue Streams For Public School Districts, Douglas M. Busch

Master's Theses and Doctoral Dissertations

As school district revenues are reduced by state allocating agencies, local school district administrators and school boards frequently evaluate alternative sources of possible revenue. One emerging source of revenue that many school districts explore is a local education foundation. Local education foundations are 501(c)(3) nonprofit organizations that are affiliated with their local public school district. This study seeks to understand the problem that local school district leaders face when dealing with the complex issues that shape the success, impact, and viability of local education foundations. This mixed methods study used a cultural and symbolic framework to analyze local education foundations …


A Sustainable Model For Business Schools, Howard Thomas, Kai Peters Jan 2012

A Sustainable Model For Business Schools, Howard Thomas, Kai Peters

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to provide insight into the financial models used by business schools, with a specific focus on the cost side of the model. The paper systematically looks at sources of revenue and areas of expenditure under different business school models. The paper finds that the faculty model used by many business schools, with the need to devote significant effort to generate academic publications, is very cost intensive and not efficient. The paper suggests that alternative models can be developed which would make business schools more financially sustainable. While there has been a lot of societal …