scholarly journals Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

10.3386/w3345 ◽  
1990 ◽  
Author(s):  
Swati Mukerjee ◽  
Ann Dryden Witte ◽  
Sheila Hollowell
Keyword(s):  
Child Care ◽  
Day Care ◽  
Cost Functions ◽  
Child Care Cost ◽  
Day Care Centers ◽  
For Profit ◽  
Not For Profit

scholarly journals Childcare And Entrepreneurship: A Business Case Study

2011 ◽  
Vol 6 (4) ◽  
Author(s):  
Stephanie Owings-Edwards ◽  
Paul Herz
Keyword(s):  
Day Care ◽  
Business Case ◽  
The United States ◽  
Case Discussion ◽  
Day Care Centers ◽  
For Profit ◽  
Fee Structure ◽  
Not For Profit ◽  
Business Case Study

The Riverhouse Children’s Center is an actual day care business. The case is an example of a small niche-business common to locales across the United States. Riverhouse is atypical of private day care centers in that it is organized as a not-for-profit institution. The case reviews the benefits and pitfalls of obtaining not-for-profit tax status for a business. The case also presents the different pricing mechanisms embedded in the fee structure of the center. Case discussion questions lead students to suggest a restructuring of the revenue side of the business. Additionally, the case reveals that there may be non-monetary motivations for entrepreneurs and highlights the challenge of working within a tight budget.

Predictive Value of the Parent Guide to Quality Day Care Centers: Study II

1982 ◽  
Vol 55 (1) ◽  
pp. 243-246 ◽  
Author(s):  
Marilyn R. Bradbard ◽  
Richard C. Endsley
Keyword(s):  
Child Care ◽  
Predictive Validity ◽  
Predictive Value ◽  
Day Care ◽  
Day Care Centers ◽  
Initial Research

The purpose of the present study was to establish, through a replication in a second community, the reliability and predictive validity of the Parent Guide to Quality Day Care Centers. 28 women were asked to use the items in the guide as a basis for observing in 11 licensed day care centers prejudged by child care experts to provide either above- or below-average services. Paralleling our initial research, a significant number of the items (91%) were reliably observed more frequently in centers prejudged to provide above-average services than in centers prejudged to provide below-average services. We concluded that parents must use observational guidelines to help them select day-care programs above average in quality because day-care licensing has limited value.

Sunshine Center: An Instructional Case Evaluating Internal Controls in a Small Organization

2010 ◽  
Vol 25 (4) ◽  
pp. 709-720 ◽  
Author(s):  
Sandra K. Fleak ◽  
Keith E. Harrison ◽  
Laurie A. Turner
Keyword(s):  
Child Care ◽  
Financial Reporting ◽  
Internal Control ◽  
Care Center ◽  
Internal Controls ◽  
Fraud Triangle ◽  
For Profit ◽  
Not For Profit ◽  
Control Framework ◽  
Internal Control Weaknesses

ABSTRACT: Management and auditors face increased responsibilities to evaluate internal control and assess the risk of fraud. This case provides the opportunity to evaluate internal controls and the possibility of fraud in a very small not-for-profit child care center, a setting that is easy to understand. The first goal of the case is to identify internal control weaknesses by applying the COSO internal control framework in an environment that lacks many aspects of internal control. Interactions among the five components of the COSO framework provide the basis for analyzing internal control. The case requires students to consider possible misappropriation of funds using the fraud triangle. A secondary goal of the case is to introduce financial reporting for a not-for-profit organization as a means of accountability.

scholarly journals Association between child-care and acute diarrhea: a study in Portuguese children

2003 ◽  
Vol 37 (5) ◽  
pp. 603-608 ◽  
Author(s):  
Henrique Barros ◽  
Nuno Lunet
Keyword(s):  
Child Care ◽  
Acute Diarrhea ◽  
Day Care ◽  
Care Setting ◽  
Telephone Interview ◽  
Unconditional Logistic Regression ◽  
Day Care Centers ◽  
Child Care Setting ◽  
Specific Setting ◽  
At Home

OBJECTIVE: To quantify the influence of the type of child-care on the occurrence of acute diarrhea with special emphasis on the effect of children grouping during care. METHODS: From October 1998 to January 1999 292 children, aged 24 to 36 months, recruited using a previously assembled cohort of newborns, were evaluated. Information on the type of care and occurrence of diarrhea in the previous year was obtained from parents by telephone interview. The X² and Kruskal-Wallis tests were used to compare proportions and quantitative variables, respectively. The risk of diarrhea was estimated through the calculation of incident odds ratios (OR) and their respective 95% confidence intervals (95% CI), crude and adjusted by unconditional logistic regression. RESULTS: Using as reference category children cared individually at home, the adjusted ORs for diarrhea occurrence were 3.18, 95% CI [1.49, 6.77] for children cared in group at home, 2.28, 95% CI [0.92, 5.67] for children cared in group in day-care homes and 2.54, 95% CI [1.21, 5.33] for children cared in day-care centers. Children that changed from any other type of child-care setting to child-care centers in the year preceding the study showed a risk even higher (OR 7.65, 95% CI [3.25, 18.02]). CONCLUSIONS: Group care increases the risk of acute diarrhea whatsoever the specific setting.

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