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I stole this from the Can't state bbs boards...http://lsia.tamu.edu/EM-nat-champs.htm

What is the Excellence in Management Cup?The Excellence in Management Cup was established by the Laboratory for the Study of Intercollegiate Athletics (LSIA) at Texas A&M University in order to address the question of: Who is the most economically efficient athletic department in Football Bowl Subdivision (formerly Division I-A)? The unique, yet simple, scoring system awards more points to athletic departments that win conference and national championships while efficiently allocating money to win these championships. Other championship cups do not address natural competitive advantages given to universities that have higher operating budgets and play more sports (thus, more opportunities to win championships).
FWIW, Akron made it in at number 4.

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