While states have traditionally relied almost solely upon local property taxes for the main support of public education, other revenue sources have included sales, bank shares and occupational taxes at the local level. With the passing of the Local Tax Enabling Act in 1965 at the state level, most Pennsylvania school districts were empowered to collect non-real estate taxes (General Assembly of the Commonwealth of Pennsylvania, 1965). On November 11, 1986, an earned income tax resolution was approved and adopted by the Township of Upper Dublin with an effective date of January 1, 1987. On June 1, 1993 the School District of Upper Dublin and the School Board of Directors followed suit and approved and adopted an earned income tax resolution. Currently, all School District of Upper Dublin residents pay a one-percent earned income tax (Lukoff, 1986). The earned income tax revenues are shared equally between the township and school district. The major aim of this study was to assess real estate property taxpayer attitudes in the School District and Township of Upper Dublin towards the earned income tax. More specifically, did taxpayers believe that the earned income tax held steady, or reduced, real estate property taxes? The study employed one primary data collection strategy: a questionnaire mailed to a random sample of real estate property taxpayers in the School District of Upper Dublin. This methodology allowed the researcher to gain a more thorough understanding of the issue and to collect both quantitative and qualitative data. The study revealed that taxpayers in the school district and township did not generally believe the earned income tax had reduced and/or held steady real estate property taxes. When the tax was instituted two decades ago, reducing real estate property taxes was one purpose, as was finding an additional source of revenue for the school district and township. Additionally, taxpayers in the study viewed the earned income tax as a "good" or "fair" tax and certainly recognized the purpose of the tax to fund education and township services via another source of revenue. Accordingly, school district and township officials must recognize that taxpayer's feelings translate into implications for public policy. These implications include recognizing the mistrust and misinformation associated with the tax and developing a better informed public. Officials must recognize that taxpayers seem to believe that the earned income tax is a "good" and/or "fair" tax, but are required to pay it like any other tax. / Educational Administration

A three-district case study was conducted to determine the effects of the 50-cent debt test on fast-growth Texas school districts. The 50-cent debt test for Texas schools came into existence as part of Senate Bill 351 in 1991. Prior to the passing of Senate Bill 351, districts in Texas were limited to issuing 10% of their assessed valuation. Of the 75 school districts that currently meet the criteria to be considered a fast-growth district, 15 of the districts had an Interest and Sinking tax rate of $0.50 in 2014. Also, 33 of the 75 districts had an Interest and Sinking tax rate of $0.40 or higher in 2014. The 50-cent cap on the interest and sinking fund tax rate for districts is arbitrary and inefficient. The limit does not take into account a district's enrollment growth or the wishes of local taxpayers who might vote to authorize debt to build additional facilities or a higher tax rate to pay down debt sooner. Over the past 20 years, Texas voters have approved $96.7 billion of the $118.4 billion resulting in over 81% of funding sought for facilities being approved. The issuance of the approved bond authorization by these voters is governed by the Texas Attorney General's Office, and local districts must pass the 50-cent test by statute. This study examined the impact the 50-cent test has had on three districts through interviews with district staff, and by analyzing and comparing enrollment and various financial data. Specifically, property values, bond types and terms, as well as project delays and operating budgets were assessed.

This study describes the current status of the state aid programs in the Southern Regional Education Board (SREB) membership: Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, and West Virginia. The financing of educational programs in the SREB states in 1986-87 was compared to the financing of educational programs in 1978-79. When making decisions concerning funding and program design for public elementary and secondary education systems, state legislators and education interest groups often compare the information available from other states to the proposals for their particular state. If other states have enacted similar proposals or have considered them and not implemented them, the inquiring state will use this information to guide the decision-making process. American Education Finance Association (AEFA) members physically located in the states were recruited to provide a detailed description of their respective public school finance programs. When AEFA members were not available, the chief school officer was asked to provide the description. The information in the descriptions was verified by each state’s school finance office. A portion of the funds supporting change efforts flowed through traditional school finance formulae. Many of the states expanded basic funding and categorical programs. Much of the funding for new efforts was allocated outside of the equalization formulae used to provide the bulk of school support. / Ed. D. / incomplete_metadata

The purpose of this project is to examine how online physical education courses impact student learning and achievement of fitness and health standards now that budget cuts are leading to the curtailing or elimination of traditional physical education classes at the secondary level of K-12 education.

Submitted by Aílton Cotrim Prates (ailtonprates@hotmail.com) on 2016-01-16T01:06:35Z No. of bitstreams: 1 AiltonCotrimPratesDissertação.pdf: 4147142 bytes, checksum: d475e9e413e54b349745a3a99b91647c (MD5) / Approved for entry into archive by Maria Auxiliadora da Silva Lopes (silopes@ufba.br) on 2016-01-19T18:12:30Z (GMT) No. of bitstreams: 1 AiltonCotrimPratesDissertação.pdf: 4147142 bytes, checksum: d475e9e413e54b349745a3a99b91647c (MD5) / Made available in DSpace on 2016-01-19T18:12:30Z (GMT). No. of bitstreams: 1 AiltonCotrimPratesDissertação.pdf: 4147142 bytes, checksum: d475e9e413e54b349745a3a99b91647c (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes) / Esta dissertação tem como objeto a Política de financiamento da Educação do Campo, delimitada ao Programa Nacional de Educação do Campo (PRONACAMPO), da Secretaria de Educação Continuada, Alfabetização, Diversidade e Inclusão (SECADI) do Ministério da Educação (MEC). A partir análise dos indicadores educacionais referentes à Educação do Campo, observamos um quadro de más condições na estrutura física das escolas, problemas na formação inicial e continuada dos professores, grande distorção idade-série, dentre outros. A partir dessa na análise foi identificado o problema de pesquisa: Quais são os avanços do Pronacampo do Ministério da Educação, em relação à Educação do Campo para a educação dos trabalhadores e trabalhadoras do campo brasileiro? A partir do problema foram elaboradas as questões de pesquisa: Quais os âmbitos de atuação do Pronacampo?; Quais as fontes de financiamento do Pronacampo?; Quais os limites do Pronacampo na garantia de uma Educação do Campo que atenda aos anseios e reivindicações dos trabalhadores do campo? Considerando-se os problemas delimitados, no presente trabalho elencamos como objetivo geral de pesquisa: identificar quais os âmbitos de atuação do Pronacampo, quais foram os avanços em relação à Educação do Campo até então oferecida pelo Estado Brasileiro e propor ajustes e mudanças para que o Programa seja uma possibilidade real de atendimento das reinvindicações dos trabalhadores do campo. Vislumbramos como hipótese a reflexão de que os limites do desenvolvimento da política de Educação do Campo do Governo Federal, através do PRONACAMPO se dão: (1) Pelo fato de que a Educação do Campo está inserida no cenário da educação brasileira, que tem ainda muitos obstáculos a superar para proporcionar uma educação que atenda aos interesses da classe trabalhadora da cidade e do campo, caracterizada pela não organização em um sistema que possa combater as suas fragilidades, bem como não possuir um plano nacional de financiamento, articulado a esse sistema; e (2) A valorização do agronegócio e a concentração da propriedade da terra, em detrimento da agricultura familiar, não permitindo que a Educação dos trabalhadores seja prioridade, uma vez que a educação desse trabalhador sempre foi negligenciada pelo poder público. A análise crítica do programa evidencia os limites do Pronacampo para o desenvolvimento das ações necessárias ao financiamento da Educação do Campo brasileiro, demanda urgente para a formação dos trabalhadores do campo. / ABSTRACT This work is about the Rural Education Funding Policy, bounded to the National Program of Rural Education (PRONACAMPO), from the Department of Continued Education, Literacy, Diversity and Inclusion (SECADI) of the Ministry of Education (MEC). Based on the analysis of educational indicators for the Rural Education, we see a picture of poor conditions in the physical structure of schools, problems in initial and continued teacher training, big age-grade incompatibility, among other issues. From this analysis of the data collected, the research problem was identified: What are the advances of PRONACAMPO in relation to the field of Rural Education for the education of workers of Brazilian countryside? From the problem research, questions were elaborated: What are the PRONACAMPO areas activity?; What are the sources of financing for PRONACAMPO?; What are the limits of PRONACAMPO in ensuring a Rural Education that meets the aspirations and demands of rural workers? Considering the defined problems, in this study we list the general research objective: identifying what PRONACAMPO’s areas of activity are, what the advances in comparison to the field of Education previously offered by Brazil have been, as well as proposing adjustments and changes to the program so that it have the possibility of meeting the claims of rural workers. We see as a hypothesis the reflection that the limits of the development of the Federal Government Rural Education Policy through the PRONACAMPO are defined: (1) By the fact that Rural Education is part of the scenario of Brazilian education, which still has many obstacles to overcome in order to provide an education that meets the interests of the working class of the city and countryside, characterized by not being organized in a system that can tackle their weaknesses and not having a national plan of financing associated to it; and (2) By the prestiging of agribusiness and land concentration, to the detriment of family farming, not allowing the education of workers to be a priority, since education of the worker has always been neglected by the government. A critical analysis of the program shows that the PRONACAMPO’s limits for the development of actions, needed to finance the Brazilian Countryside Education, urgent demand for the training of field workers.

Doctor of Education / Department of Educational Leadership / David C. Thompson / The purpose of this study was to analyze opinions of selected school district stakeholders regarding potentially critical factors in school bond referendum success and failure in Kansas during the years 2004-2007. Of the 72 eligible school districts, one district was randomly selected from each of six groups formed through a stratified random sampling process utilizing district enrollment (small, medium, large) and bond election result (successful, unsuccessful). Four purposefully selected respondents from each district participated in a mixed methods strategy of inquiry that included completing a 32-item written survey and participating in a personal interview. The survey served as the standardized data collection instrument. Survey data were used to augment and expand upon understanding of the bond referendum process gained from the personal interviews by examining respondents‟ perceptions of how important campaign strategies were, or would have been, in influencing election results. Frequency distributions were constructed in an attempt to identify relationships between variables identified as important to bond election success. Cross-tabulations and Pearson's chi-square were the statistical treatments chosen to further analyze the survey data. During the interviews, participants were asked a set of standard questions as well as questions unique to their role in the election process. The questions were designed to elicit in-depth responses about factors critical to the bond's success or failure and to gather useful advice for other districts preparing for a bond election. Interviews were used to discover new data, further develop existing data, and assist in organizing all data sources to construct a "story" describing bond election experiences in Kansas. The study findings indicate that unsuccessful districts utilize more campaign strategies and perceive them to be more important than successful districts, but that successful districts are more in tune with patrons. As each district is unique, it was found that strategies that were successful in one district might not be in another. Three factors found to be critical included: having unanimous school board support for the bond referendum, developing an on-going public relations strategy with patrons, and communicating the elements of a bond referendum to all patrons in simple, clear, and honest language.

published_or_final_version / Education / Master / Master of Education

<p> Natural disasters and catastrophic events have devastated hundreds of thousands of individuals worldwide. While governmental and disaster relief agencies attempt to respond as quickly as possible, individuals can be cut off from resources and services for extended periods, increasing stress and health complications. Individuals with mental illnesses are even more vulnerable in the aftermath of a disaster when they are cut off from vital medications and therapeutic services. Disaster preparedness promotes resilience and empowers individuals to take personal responsibility for their safety. The purpose of this project was to identify potential funding sources and write a grant proposal that funds the development and implementation of disaster preparedness classes for individuals living in the community with mental illnesses. Actual submission and/or funding of this grant was not a requirement for the successful completion of this project.</p>

Intercollegiate athletics are a prominent feature of American higher education. They have been characterized as the “front door” to the university due to their unique ability to draw alumni and other supporters to campus. It is often supposed that the exposure from high-profile athletics produces a number of indirect benefits including greater institutional prestige. Such exposure comes at a cost, however, as most Division I athletics programs are not financially self-sufficient and receive institutional subsidies to balance their budgets. At present, it is unclear how institutions budget for athletics subsidies or whether the recent increases in subsidies have impacted the overall financial picture of colleges and universities. Prior research has shown that athletics subsidies and student tuition and fees are not significantly correlated for public Division I institutions, which suggests the possibility that institutions have reallocated funds from other core areas to athletics. In this dissertation, the relationship between athletics subsidies and one of the most important core areas of the university – education and related activities – was examined. This relationship was investigated using fixed-effects structural equation models to analyze a panel dataset of public Division I institutions. It was found that total athletics subsidies (school funds and student fees) per student and education and related spending per student were positively correlated. This suggests that rather than decrease educational spending, institutions that increase total athletics subsidies have simultaneously increased their educational expenditures. However, in the analyses involving the more restrictive definition of athletics subsidies, it was shown that athletics subsidies from school funds was not correlated with educational spending. The results also provided some evidence that differences in the relationship between athletics subsidies and educational spending exist according to Carnegie classification and level of athletics competition. The findings from this study have a number of implications for higher education policy and future research. The absence of a negative relationship between athletics subsidies and educational spending suggests that athletics subsidies are not associated with decreases in educational spending that could ultimately harm the quality of education provided by colleges and universities. Furthermore, the existence of a positive correlation between athletics subsidies and educational spending and the fact that core revenues were controlled for in the models suggest the possibility that institutions have redirected funds from other areas to support education and athletics.

Public higher education has evolved over time under the control of each individual state. The public system in each state is made up of distinctive types of institutions that together provide higher education in different formats. Public institutions may largely be classified into three groups based on the level of education provided including community colleges, regional institutions, and research universities. While the institutions employed are largely the same in each state, the extent to which each is utilized and the support given reflect the individual characteristics of the state. This dissertation examines appropriations and enrollments by state and year in three classifications of universities: research universities, regional universities, and community colleges. The appropriations and enrollments in regional and community settings are measured relative to the same for research universities. The explanatory variables are political, economic, and demographic variables relevant in state finance to the allocation of state budgets. There are three empirical chapters. The first uses Granger causality concepts to examine whether appropriations and enrollment have strong predictive effects on each other in the following year. Enrollment has no such effect on appropriations, while there is a weak effect the other way. The second chapter studies relative appropriations, finding that the proportion of appropriations allocated to regional institutions has remained consistent, while states have proportionally shifted toward community colleges. The third chapter studies enrollment, which is very stable for regional universities and has shifted toward community colleges relative to research universities. Again, political and economic factors are somewhat different in these models. Examining year effects net of economics and politics, there are no such effects on appropriations; but for enrollment, regional universities grew somewhat relative to research universities in the earlier years (1986 to 1993), and community colleges grew throughout the period with pauses. The Great Recession is clearly visible in community college enrollments, growing as usual during an economic downturn.