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National Association of College and University Business Officers (NJ1), 2001
This guide was prepared for public institution business officers as a supplement to the "Guide to Implementation of GASB Statement 54 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, published in April 2000 by the Governmental Accounting Standards Board (GASB) on GASB Statements 34 and 35.…
Descriptors: Higher Education, Financial Audits, Public Colleges, Guides
Silverglate, Harvey A.; Lorence, Jordan – Foundation for Individual Rights in Education (NJ1), 2005
Before one can have the freedom to express ideas in open debate, however, one must have freedom of conscience: the right to arrive at one's private beliefs, without being coerced into an artificial unity by those who wield power over him/her. After all, the freedom to speak is a dead letter if one lacks the freedom to think, to believe, or to…
Descriptors: Censorship, Freedom of Speech, Human Dignity, School Prayer