We honor Día de los Muertos, a cherished tradition that celebrates the lives of those who have passed. 💐
Through colorful altars, marigolds, and memories, families come together to remember loved ones and teach new generations about love, legacy, and culture — honoring… pic.twitter.com/SVER8G2t3X
Abstract: The author’s description of the Halloween Problem demonstrates the role of cautionary tales in the history of computing. The Halloween Problem emerged in the context of structured query language optimization in relational database research. Normally, a query optimizer works by measuring system calls and paging requests and applying heuristics to the entire access path tree. Query optimization was one of the most challenging tasks facing System R researchers at IBM. These experiments with query optimization form the milieu in which the Halloween Problem emerged.
“In the sweat of thy face shalt thou eat bread, till thou return unto the ground; for out of it wast thou taken: for dust thou art, and unto dust shalt thou return.
There are several ANSI accredited standards that apply to mortuary science, particularly in the areas of forensic science and medicolegal death investigation. These standards are developed to ensure the highest levels of professionalism, quality, and consistency in the field. Here are some key standards:
ANSI/ASB Best Practice Recommendations: The American National Standards Institute in collaboration with the American Academy of Forensic Sciences has developed various standards, including those related to the handling and processing of human remains. For example, the ANSI/ASB Best Practice Recommendation 094-2021 outlines procedures for postmortem friction ridge print recovery, emphasizing systematic approaches and legal compliance during the process ANSI/ASB Standard 125-2021: This standard focuses on the general requirements for medicolegal death investigation systems. It covers infrastructure, personnel training, and competency requirements to ensure high-quality death investigations. It also references other professional guidelines and accreditation checklists from organizations such as the National Association of Medical Examiners and the International Association of Coroners and Medical Examiners.
These standards are integral to maintaining rigorous protocols and ethical practices within mortuary science and related fields. They help ensure that procedures are consistent, legally compliant, and respectful of the deceased, ultimately contributing to the reliability and credibility of forensic investigations. For more detailed information, you can refer to the ANSI and ASB standards documentation available through their respective organizations.
Anatomical donation programs are supported by relatively stable best practice literature that are highly cross-referencing. The organ donation industry grows at a surprising clip and, as such, has its share of sketchy actors.
Our discussion today — at 15:00 UTC– is limited to the safety and sustainability of the support facilities for human cadavers only; with attention to the most recent construction projects.
The largest school bond referendum on ballots in November 2025 is the $1.4 billion package for Richardson Independent School District (ISD) in Texas.
University of Michigan’s 2025 $2 billion general revenue bonds
New York University’s 2025 $2.18 billion bonds through the Dormitory Authority of the State of New York
The largest school bond referendum on ballots in November 2024 was Measure US for the Los Angeles Unified School District (LAUSD) in California, totaling $9 billion.
In the November 2022 elections, a significant number of school bond referenda were presented to voters across the United States. For example, in Wisconsin alone, there were 57 successful capital referenda amounting to nearly $2.1 billion in authorized debt (Wisconsin Policy Forum)
In Texas, Central Texas schools had a total of $4.24 billion in bonds on the ballot, covering various propositions for school facilities, technology improvements, and athletic facilities (Fox 7 Austin)
In California and Arkansas, bond measures totaling $74 million — including school choice — were aimed at addressing school facility improvements (The74Million)
Voters in 16 North Carolina counties approved bond issues totaling $4.27 billion, with $3.08 billion dedicated to K-12 public school construction and improvements (EducationNC)
“The cure for high prices, is high prices” — They say.
Today we explore fiscal runaway in the US education “industry” with particular interest in the financing instruments for building the real assets that are the beating heart of culture in neighborhoods, cities, counties and states. We steer clear of social and political issues. The marketing of these projects — and how the loans are paid off — provides insight into the costs and benefits of this $100+ billion industry; the largest non-residential building construction market in the United States.
We cannot do much to stop the hyperbolically rising cost of administrative functionaries but we can force the incumbents we describe in our ABOUT to work a little harder to reduce un-used (or un-useable) space and reduce maintenance cost. Sometimes simple questions result in obvious answers that result in significant savings.
More recently hybrid teaching and learning space, owing the the circumstances of the pandemic, opens new possibilities for placing downward pressure on cost.
After Architect-Engineers and Building Construction Contractors (many of whom finance election advocacy enterprises) the following organizations are involved in placing a bond on the open market:
School Districts: Individual school districts issue bonds to fund construction or renovation of school facilities, purchase equipment, or cover other educational expenses. Each school district is responsible for managing its own bond issuances.
Colleges and Universities: Higher education institutions, such as universities and colleges, issue bonds to finance campus expansions, construction of new academic buildings, dormitories, research facilities, and other capital projects.
State-Level Agencies: Many states have agencies responsible for overseeing and coordinating bond issuances for schools and universities. These agencies may facilitate bond sales, help ensure compliance with state regulations, and provide financial assistance to educational institutions.
Municipal Finance Authorities: Municipal finance authorities at the state or local level often play a role in facilitating bond transactions for educational entities. They may act as intermediaries in the bond issuance process.
Investment Banks and Underwriters: Investment banks and underwriters assist educational institutions in structuring and selling their bonds to investors. They help determine bond terms, market the bonds, and manage the offering.
Bond Counsel: Bond counsel, typically law firms, provide legal advice to educational institutions on bond issuances. They help ensure that the bond issuance complies with all legal requirements and regulations.
Rating Agencies: Rating agencies, such as Moody’s, Standard & Poor’s, and Fitch Ratings, assess the creditworthiness of the bonds and assign credit ratings. These ratings influence the interest rates at which the bonds can be issued.
Investors: Various institutional and individual investors, including mutual funds, pension funds, and individual bond buyers, purchase school and university bonds as part of their investment portfolios.
Financial Advisors: Financial advisory firms provide guidance to educational institutions on bond issuances, helping them make informed financial decisions related to borrowing and debt management.
Regulatory Authorities: Federal and state regulatory authorities, such as the U.S. Securities and Exchange Commission (SEC) and state-specific agencies, oversee and regulate the issuance of bonds to ensure compliance with securities laws and financial regulations.
These organizations collectively contribute to the process of issuing, selling, and managing school and university bonds in the United States, allowing educational institutions to raise the necessary funds for their capital projects and operations. The specific entities involved may vary depending on the size and location of the educational institution and the nature of the bond issuance.
We track action in the catalog of this consortia standards developer because we continually seek ways to avoid spending a dollar to save a dime; characteristic of an industry that is a culture more than it is a business.
While not an ANSI accredited the FASB/GASB standards setting enterprise’s due process requirements (balance, open-ness, appeal, etc.)* are “ANSI-like” and widely referenced in education enterprise management best practice. Recent action in its best practice bibliography is listed below
At present the non-profit titles are stable with the 2020 revision. That does not mean there is not work than can be done. Faculty and students may be interested in the FASG program linked below:
Also, the “Accounting for Environmental Credit Programs”, last updated in January, may interest colleges and universities with energy and sustainability curricula. You may track progress at the link below:
We encourage our colleagues to communicate directly with the FASB on any issue (Click here). Other titles in the FASB/GASB best practice bibliography are a standing item on our Finance colloquia; open to everyone. Use the login credentials at the upper right of our home page.
New update alert! The 2022 update to the Trademark Assignment Dataset is now available online. Find 1.29 million trademark assignments, involving 2.28 million unique trademark properties issued by the USPTO between March 1952 and January 2023: https://t.co/njrDAbSpwBpic.twitter.com/GkAXrHoQ9T