The government has decided in principle to provide 15,000 more after-school day-care
centers for elementary school children nationwide by fiscal 2004, using vacant classrooms in schools, government officials said Monday.
Premiums are up 10% to 30% for summer camps, day-care
centers and nursery schools, but the price increase is more a function of the hard market, poor investment returns and other emerging risks, rather than the sexual abuse allegations.
3 -- color) Sister Olga sings as Anna Lee Rodriguez, 3, plays a zither at the day-care
center, where seven children are enrolled.
Temple Emanu El operates a 60-student day-care
center and offers Hebrew instruction to elementary and middle school students, but administrators say the congregation's growing number of young families has pushed them to the limit of their current educational facilities.
Houses of worship and day-care
centers are permitted uses in a residential zone, but require approval of city officials.
center is nondenominational, but Hebrew classes are designed primarily for children of the congregation's growing number of young families, said Temple Emanuel president Len Reiter.
At any given time, there are between 12 and 15 toddlers and infants at the day-care
center whose parents are students at the high school.
Julia Goodwin, who edits Prima Baby magazine and is a member of RAPPID, said: "Any parent knows only too well their child is more likely to pick up coughs, colds and other infections in a day-care
She did not answer reporters' questions whether any new money for day care would be given back to the public day-care
centres or channelled into private day care.
Indeed, the entire day-care
apparatus could be viewed as a means of "treating" American children excessively attached to home and family, and insufficiently devoted to collective life.
assume the liability inherent in effectively running an unlicensed day-care
162 allows a corporate taxpayer to deduct the ordinary and necessary expenses of its business, the mere fact that B might not have been able to work for the S corporations unless day care was provided to her children does not necessarily mean that the payment of A and B's day-care
expenses is an ordinary and necessary expense of the S corporations.