Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

Examines presidential attitudes toward education and speculates on how a second Reagan term or a Mondale presidency would affect education. (MD)

Presents and evaluates the National Education Association's for-pay software review program. Also reviews the 98th Congress's legislation relating to school software. (MD)

Intended for use by educators and administrators working in textbook-connected projects, this report reviews the problems encountered in textbook production and distribution in developing nations and indicates some solutions that have been found for many of those problems. The first major section of the report focuses on the role of governments in…

Explores assumptions about the nature of leadership, change, and the future with a view toward identifying realistic organizational activities that community college leaders can undertake. Concludes by outlining some anticipatory strategies that can be used to develop leaders at both the local and national levels. (DMM)

The nature and effects of Australian efforts to create and maintain quality higher education are examined, focusing on specific government initiatives and on international trends and influences. It is suggested that even the best quality assurance processes do not guarantee good results, and that quality is a complex phenomenon depending on an…

Reviews the constitutions of several western states that provide an absolute barrier between religion and public education. Asserts that these laws were passed after the Civil War when concern about minority religious influence in some states was high. Maintains that these state laws may be the next battleground in the ongoing controversy about…

The capacity of the Australian university system is being steadily undermined by government policies, which erode infrastructure, destroy faculty career opportunities, and threaten commitment to teaching and research. Acceptance of current policies amounts to collaboration in the erosion of the universities. Those committed to educational quality…

A discussion of the role of government in supporting the relationship between business and higher education focuses on academic research and the economic and industrial value placed on it. The actual support provided by the private sector, roles of the three players, and major issues in the debate are examined. (MSE)

The field of ethics and values studies in science and technology has experienced an expansion since the 1970s including increased numbers of organizations, publications, research studies, workshops, and conferences. As a consequence, scholarly and public attention focus more frequently on ethics and values issues. In an effort to pause and reflect…

The role of state government in university-industry research cooperation should be expanded. It is the states' responsibility, more than the federal government's, to foster effective and expeditious use of scientific and engineering resources in relation to the civilian economy, and the states must foster organizational arrangements to support…

This article examines possible changes to provide increased federal funding for university-based research facilities. The difficulties of converting between depreciation and use allowances are discussed, as is the possibility of using current market value versus acquisition cost as a basis for costing calculations and splitting the indirect cost…

A strengthened student aid partnership between the federal and state governments and colleges needs to use existing funds more efficiently, regulate how students receive aid more effectively, and delineate the rights and responsibilities of each of the major partners more adequately. Better cooperation would benefit taxpayers, institutions, and…

Discussion of barriers that prevent open and free access to government information highlights federal policies toward reduced data collection for and dissemination of agency studies and privatization of these functions; the use of microforms and computer technologies as media for government information; and the quality of depository library…

The major concerns in university-industry research relationships, discussed from an industrial viewpoint, include: research and development (R&D) within the firm, for an industry, and for a society; types of R&D organizations; working with universities and government labs; potential problems; and possible directions for the future. (MSE)