This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…

This document presents findings of a study that reexamined the apparent consensus that real school spending has roughly doubled in the last quarter century. The study examined expenditures for nine school districts in 1967 and 1991, and focused on three measures of spending--shares of total expenditures, shares of net new spending in 1991, and…

The cost-effective management of instructional programs and facilities will continue to be a fundamental educational issue in the 21st century. This handbook discusses issues to be considered in assessing the cost effectiveness of year-round education (YRE). YRE has the potential to enhance student retention of material, reduce teacher and student…

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

This publication reports on the results of a 1992 survey of 80 Association of Research Libraries (ARL) member libraries on their use of printers for recording references found in online public access catalog (OPAC) and CD-ROM searches. As was found in a 1990 survey on the same topic, only a small proportion of libraries reported that they charged…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

This brief report summarizes a longer document with the same title. Many colleges and universities, in responding to public demand for higher education and the external challenges it creates, are employing Total Quality Management (TQM) techniques to improve quality, increase productivity, and decrease cost. The quality improvement process itself…

This report examines the development of tuition rates and tuition policy in Washington State's public higher education system and provides comparisons to rates and policies in other states. It also explores philosophies regarding the determination of tuition rates, along with the range of potential policy options. The draft report is divided into…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

A set of concepts that governing boards and senior administrators can use in analyzing the physical capital requirements of their institutions are described, based on the study of two samples of private colleges. Attention is focused on the question of the relative adequacy of college and university cash flows for financing the capital margin.…

The special allowance component of the Guaranteed Student Loan (GSL) program was evaluated through research and hearings. Attention was directed to: the experiences of students and eligible lenders; the administrative costs of various types of eligible lenders; financial indicators that accurately reflect the costs of capital; and administrative…

Extracted from statewide annual reports from 1986-87, 1987-88, and 1988-89, this collection of tables presents selected data on the Virginia Community College System (VCCS). Following a directory of the colleges, their presidents, and their locations, financial and enrollment information are provided. Selected data include: (1) net funds available…

The National Library Service for the Blind and Physically Handicapped (NLS) commissioned a study to determine the baseline costs of operation for the network of libraries and agencies that provide braille, playback machine, and recorded book services to patrons of the free national program. A 15-year projection of costs was also prepared. The…

Issues and data on the costs of public and private services for special needs children in Virginia are examined, based on a study conducted during the 1981-1982 fiscal year. Attention is directed to special services provided in separate facilities and to the cost per child per day, and the number of children receiving services at these unit costs.…