Public Investment in Private Higher Education: Estimating the Value of Nonprofit College and University Tax Exemptions

2012 ◽  
Author(s):  
Joshua Humphreys ◽  
Ann Solomon
Author(s):  
Jeremy Breaden ◽  
Roger Goodman

Private higher education is an increasingly significant, ramified, and yet still conspicuously understudied topic. This chapter sets out various established and emerging models of private higher education, explaining key variables such as the relationship with state authority, diversity of institutional structures and modes of governance, and the interplay of social and commercial missions. It then asks where the Japanese system fits within these models and suggests a number of features which Japan shares with other countries. One of these features is the reliance of the state on the demand-absorbing role of private institutions—not one which is peripheral to the public system but rather the dominant mode of higher education provision and especially important in periods of rapid growth in participation rates. The chapter proceeds to develop a more Japan-specific profile of the private sector, establishing the definitional scope of private higher education in Japan and placing the numerical dominance of the private sector in direct contrast with its absolute disadvantage in terms of public investment. It also explains that, despite this handicap, private institutions do enjoy certain privileges in terms of governance structures, taxation, and scope of operations, and also boast distinctive educational strengths. To provide a context for understanding these features, the chapter also provides an in-depth history of the Japanese private university. This is offered as a conscious alternative to more orthodox historical accounts which tend to place national universities in the limelight and treat their private counterparts as a cast of supporting characters.


2021 ◽  
pp. 0094582X2110081
Author(s):  
Wilson Mesquita de Almeida

For-profit private higher education in Brazil emerged in the 1970s through state incentives such as educational credit and tax exemptions. In its most recent configuration, the logic of investment funds that trade on the stock exchange controls the largest institutions. The management of investment funds inserts a new variable into the investment of financial resources. It requires reducing costs to maximize shareholder value, but this means delivering precarious educational quality. Governed by a logic of maximum profit, for-profit private higher education in Brazil produces extremely poor education, with the result that most such institutions focus on simply being diploma factories for more socially destitute students O ensino superior privado com fins lucrativos no Brasil surgiu na década de 1970 por meio de incentivos estatais, tais como crédito educacional e isenção de impostos. Na sua configuração mais recente, a lógica dos fundos de investimento que negociam em bolsa controla as maiores instituições. A gestão de fundos de investimento insere uma nova variável na aplicação dos recursos financeiros. Requer redução de custos para maximizar o valor para o acionista, mas isso significa a entrega de um nível educacional bastante precário. Regido por uma lógica de lucro máximo, o ensino superior privado com fins lucrativos no Brasil gera uma educação extremamente pobre e consequentemente a maioria delas focam somente no fato de se tornarem fábricas de diplomas para alunos dos meios socialmente mais desprovidos.


2012 ◽  
Vol 15 (2) ◽  
pp. 77-84 ◽  
Author(s):  
Ketevan Mamiseishvili

In this paper, I will illustrate the changing nature and complexity of faculty employment in college and university settings. I will use existing higher education research to describe changes in faculty demographics, the escalating demands placed on faculty in the work setting, and challenges that confront professors seeking tenure or administrative advancement. Boyer’s (1990) framework for bringing traditionally marginalized and neglected functions of teaching, service, and community engagement into scholarship is examined as a model for balancing not only teaching, research, and service, but also work with everyday life.


2017 ◽  
Vol 26 (50) ◽  
pp. 115
Author(s):  
Marcelo Da Silva Leite ◽  
Celeste Gaia

Over the past decade due the expansion of globalization there has been an increasing emphasis on internationalization among faculty, administration and accrediting agencies in the Higher Education.  Although to promote internationalization in the Higher Education, costs are a big challenge, one way to have the international actions with low cost, it is seeking for grants from different governmental agencies and foundations.The Fulbright Scholar program provides a long-standing and externally-funded means for internationalizing college and university curriculum. This article is going to share the perspective   of a Brazilian Fulbright Scholar at an American college and the institution perspective of the Fulbright scholar participation at the College.


2017 ◽  
Vol 3 (1) ◽  
pp. 18
Author(s):  
Noorlaila Hj. Yunus ◽  
Siti Musalmah Ahmad Fuad

Work-Life Balance (WLB) is an important factor that the Human Resource Management of private higher education Institution (PHEI) should concern about in order to gain high Job Performance in theinstitution. If there are WLB practices implemented by the university, the Human Resource Department (HRD) must always get feedback from the employees to continuously improve the WLB policy. This will benefit not just the employees but the most important to the PHEI by having a good productivities and high job performance employees. The result shows that most of the employees in the university have good social support from their colleagues at work place, friends and their families. This support have given them inspiration and motivation in doing their job properly and finally they might achieved high job performance. Eventhough the result were positive about the social support the employees receives, the top management including the HRD need to revise their policy of WLBespecially other factors that can influenced the employees to optimized their efforts in doing their job.


Author(s):  
JATRIANA B2041142013

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.


NASPA Journal ◽  
2000 ◽  
Vol 37 (3) ◽  
Author(s):  
Adele Lozano Rodriguez ◽  
Florence Guido-DiBrito ◽  
Vasti Torres ◽  
Donna Talbot

A neglected yet increasing student population in higher education at the threshold of the 21st Century, Latina college and university students face distinct challenged and barriers to participation. This manuscript explores various Latina student issues - including "labeling," barriers, and factors contributing to success - and examines effective strategies for student and academic affairs administrators to support Latina success in higher education (ie, financial aid, academic support, social/cultural support, and campus environment).


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