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In 1990, President G. H. Bush signed into law the Education of the Handicapped Act Amendments of 1990 (Pub. L. No. 101 476), which changed the name of the Education of All Handicapped Children Act to Individuals with Disabilities Education Act (IDEA).2 Throughout the law, the term handicap was replaced by disability. On June 4, 1997, President Clinton signed into law the Individuals with Disabilities Education Act Amendments of 1997 (Pub. L. No. 105 17), which reauthorized IDEA and introduced changes to improve the law. IDEA provides funds to state (SEA) and local (LEA) educational agencies that provide a free and appropriate education to children with disabilities in conformance with the requirements of the law. The 1997 amendments restructured the law into four parts: Part A, General Provisions; Part B, Assistance for Education of All Children with Disabilities; Part C, Infants and Toddlers with Disabilities; and Part D, National Activities to Improve Education of Children with Disabilities. IDEA-Part B refers to special education legislation that provides funds for services to children with disabilities ages 3 through 21. IDEA-Part C provides funds for early intervention services for infants and toddlers. IDEA-Part C is discussed later in this chapter. Unlike early special education law that focused on access to schools, IDEA 1997 is an outcome-oriented law that focuses on providing special education that allows students with disabilities to make meaningful educational progress (Yell, Drasgow, & Ford, 2000). It is important to recognize that IDEA is not a fully funded federal statute; it funds only a modest portion of the extra expenses schools incur in providing special education to students with disabilities. The level of funding provided to states by the law has never exceeded 14 percent of the additional

Figure Answer 4:4a Fuzzy numbers A, A0 , B and B0 :

SECTION 179 EXPENSING Instead of recovering the cost of machinery and equipment over a period of years via depreciation, a business may elect under IRC 179 to expense that is, currently deduct the cost of qualifying assets placed in service up to the maximum annual amount. The maximum annual expensing amount is reduced by one dollar for every dollar of qualifying assets placed in service during the year in excess of a set dollar amount. Under the 2003 Act, and effective for tax years beginning in 2003, 2004, and 2005: The maximum annual 179 expensing amount is $100,000, four times the prior law s $25,000 ceiling. The maximum annual expensing amount is phased out dollar-for-dollar only when a business places more than $400,000 of qualifying equipment in service during the year (the phaseout threshold under prior law was $200,000). Example 1

A rather more productive model (discussed in more detail in Canter, 1985) is the one in which scienti c psychology generates principles and procedures out of which processes can be developed which then become part of investigative practice. This does not have the drama to it that the heroic pro ler can portray. It also means that the expert is not likely to be needed once the system is in place. There are therefore personal and commercial pressures that undermine the development of this model, but it is one that is gaining ground as Investigative Psychology takes root. It is gaining this ground in part through the development of decision support systems that encapsulate the processes that the science points towards, integrating those processes into, for example, databases held on crimes or background information on potential offenders. This comparison between the deductive, ctional hero approach and that of the scienti c psychologist is not new to psychology. It has many parallels to the distinction between clinical and actuarial judgements that were explored by Meehl (1954). The clinician uses her or his judgements and experience to form an opinion about the patient. In contrast, actuarial judgements are those based on careful measurements and the resultant statistical relationships. In a series of studies rst published in 1954 and followed up over the subsequent decades, it has been found that the actuarial decision processes were far more accurate and valid than those based on clinical judgement. In general the scienti c approach proves to be far more effective than that based upon personal opinion, not least, as mentioned, because it is not the private resource of the expert but can be turned into objective processes that others can be trained to use.