This quantitative study examined state and local funding and district spending patterns for English language learning (ELL) students in Texas. The purpose of this study was to examine the vertical equity of the state public school funding system from 1997-2007 for purchasing educational resources for ELL students. Vertical equity was operationalized through a research-based framework that places ELL students at risk of academic failure. Regression analysis examined vertical equity through (a) the extent to which the quantity of ELL students within districts predicted the TPSFM funding output for ELL students in districts over 10 years and (b) the extent to which, when districts are grouped by like-sized populations of ELL students within each of the 10 years, the quantity of ELL students within districts with like-sized populations of ELL students predicted the TPSFM funding output for ELL students. The findings revealed that from 1997-2007, the ELL student funding component was not found to be a statistically significant predictor for district spending on ELL students in any given Texas district. The present study therefore concludes with a discussion of policy implications and recommendations for further study. Within the current punitive culture for student assessment results and annual yearly progress measures, these findings indicate that programs serving ELL students may be constrained to produce results in areas where they are not equitably funded to be able to do so. In the daily life of school operations, teachers and administrators may be well aware that the state's mechanism does not supply adequate funding for the education of ELL students, therefore the results of this study may serve policy makers to clearly see the elephant of inequitable funding standing in the classroom.

abstract: ABSTRACT In Roosevelt v. Bishop (1994), Arizona public school districts and parents challenged Arizona's school financing system arguing that it was not "general and uniform" as required by the Arizona Constitution. The purpose of this study was to analyze Arizona's Students Fair and Immediate Resources for Students Today (Students FIRST) legislation, the remedy that resulted from the Roosevelt decision, empirically, and longitudinally. Three types of statistical analyses were conducted on a sample of 165 public school districts. Fiscal neutrality was measured for each of the eleven years of the study, to assess the association between the per-pupil Students FIRST funding level and the per-pupil property wealth. Multiple regression analysis was also conducted to assess if both property wealth and district size were associated with the distribution of Students FIRST funding. Finally, I analyzed the eleven-year average of the total Students FIRST funding distributed to school districts and assessed how the plaintiff districts ranked in the distribution. Overall, the findings revealed that Students FIRST met the fiscal neutrality standard in some, but not in all the categories and years of this study, per-pupil property wealth was only weakly related to, and district size was not associated with, Students FIRST funding. The analysis of average funding suggested that some property rich school districts benefited most from Students FIRST. These results suggest that the traditional measures used to assess the fiscal neutrality of operating funding may not be appropriate for assessing the fiscal neutrality of capital finance reforms. While the results of this study provide some suggestive evidence that Students FIRST did not fulfill the Court's mandate, additional research is needed as to whether or not Arizona's capital finance system has resulted in disparities in funding that fall short of the constitutional standard. / Dissertation/Thesis / Ed.D. Educational Leadership and Policy Studies 2011

From introduction: In this thesis some of the economic theory underlying the application of cost-benefit analysis to education is considered with the view to discussing its relevance to the field of educational provision for Black people in South Africa. The fact that educational facilities available to Blacks are so vastly inferior to those of the Whites has given rise to virtual consensus that more has to be provided for the Black population. The economic implications of education are frequently cited to support this viewpoint. Using (a ) the theoretical bases established in chapters 1 and 2, (b) the review of the rate of return to education studies in chapter 3 and (c) the broader socio-economic considerations introduced in chapter 4, it is concluded that this viewpoint is not necessarily well founded in South Africa and that the potential for greater use of the techniques described, is far from exhausted.

In this thesis an assessment is made of the contribution of economic theory to the debate on government expenditure allocations to schooling in developing countries. Publicly provided Black schooling in South Africa is taken as the case study and viewed in the light of historical perspectives, as well as human capital, rent-seeking, welfare, liberal and contractarian theory. From an historical perspective, the willingness of Blacks to enrol at schools under National Party control, despite the poor quality of such schooling and lack of labour market incentives for them to do so, is paradoxical. It leads to the conclusion that under National Party administration the private benefit of Black schooling exceeded the private cost; a situation which is argued to have been influenced by rent-seeking. The propositions that government expenditure on Black schooling is a profitable social investment, and that rent-seeking has influenced the allocations of government expenditure on Black and White education are then investigated. Empirical support is found for both propositions, but it is based on the use of controversial methods and measures. The provision of education by the state can be justified on many economic grounds; the most popular being that this improves welfare by bringing about a better distribution of income or by redressing market failure. However, as there are major problems with this approach, it is concluded that neoclassical welfare theory fails to provide a persuasive justification for current levels of government expenditure on Black schooling. The provision of Black schooling by the state can also be justified in terms of liberal objectives. Classical and reform liberalism and their respective conclusions are examined. Marxist views on the role played by the state in the provision of education are also considered, but not found to be appropriate. Two contractarian assessments of the government's role in the provision of Black schooling are also provided in this thesis. They are based on the works of John Rawls (1971 and 1974) and James Buchanan (1986). The approach taken by James Buchanan is argued to be more appropriate to South African circumstances than Rawls's, and it is in the context of the former that problems with respect to public decisions on education and possible solutions to them are discussed. The conclusion of the thesis is that economic theory offers only a limited explanation for government expenditure allocations to Black education in South Africa

abstract: ABSTRACT Closing the achievement gap between low-income, marginalized, racially, and linguistically diverse students has proven difficult. Research has outlined the effects of funding on student achievement in a manner that focuses the attention on dollars expended, in order overcome barriers to learning. Arizona has long been recognized for its education funding disparity, and its inability to balance fiscal capacity in a manner that serves to improve educational outcomes. This dissertation examines how Arizona funds its education system. It measures horizontal inequity in a robust manner by examining those fiscal capacity resources directly related to learning and poverty. Recognizing districts with higher concentrations of special needs students will impact fiscal capacity at the district level, this dissertation applies a non-linear analysis to measure how English language learners/ limited English proficient (ELL/ LEP) student proportionality impacts federal and state revenue per pupil, ELL expenditures per pupil, and total expenditures per pupil. Using the Gini Ratio, McCloone Index, Coefficient of Variation, and Theil inequality index, this dissertation confirms that significant education funding disparity exists across Arizona’s school districts. This dissertation also shows the proportion of English language learners is negatively related to local revenue per pupil, and ELL expenditures per ELL pupil. Arizona has characteristically funded the public education system inequitably and positioned its students in a manner that stratifies achievement gaps based on wealth. Targeted funding toward ELLs is in no way meaningfully related to the proportion of ELLs in a district. Conceptually the way in which equity is defined, and measured, may require re-evaluation, beyond correlated inputs and outputs. This conceptual re-evaluation of equity must include the decision making process of administrative leaders which influence the quality of those resources related to student learning. / Dissertation/Thesis / Doctoral Dissertation Educational Policy and Evaluation 2018

The purpose of this convergent mixed method study was to determine whether or not there is a difference in the perceived and actual financial literacy scores of millennials. Exploring the following research questions and hypotheses helped to expand knowledge around actual financial literacy and several other characteristics, including perceived financial literacy, especially among millennials (individuals born between 1981 and 1996): RQ1: What is the difference between millennials' actual and perceived financial literacy scores? RQ2: To what extent do socioeconomic status, gender, and having a bank account predict millennials' financial literacy scores? H0: There is no relationship between millennials' socioeconomic status, gender, banking status and their financial literacy scores. RQ3: What video delivery methods (if any) are millennials using to gain financial literacy knowledge in informal learning environments? Millennial participants (N = 207) were asked to complete a survey. Participants' perceived financial literacy scores were higher than their actual financial literacy scores. While males had higher perceived financial literacy ratings, females accounted for the majority of participants who scored four or above on a 5-point scale for actual financial literacy. Although, the null hypothesis was incorrect, the independent variables used in the ANOVA tables accounted for less than 15% of financial literacy scores. One hundred twenty-one millennials (58.5%) reported viewing a financial video versus 86 (41.5%) who reported not viewing financial videos. Eighty-one percent of participants reported watching financial videos at their homes. To create a lasting impact that can progress financial literacy and informal learning, more knowledge is needed.

The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and benefits escalate over time in amount, assuming the value of the original gift continues to grow. The purpose of this study is to analyze precisely the direct and indirect impact of personal income tax regulations on the charitable sector. It will do so by disaggregating data to delineate clearly the differential consequences that distinguish higher education from other components of the broad charitable sector umbrella. A model is developed to predict the erosion of endowment wealth following a decrease in contributions due to tax policy using panel data from a previous ten-year period assuming the tax policy was first effective beginning in year one. The erosion of overall endowment wealth is gradual, and subsectors of higher education are predicted to experience varying rates of attrition. Regression analysis is then used on giving by source data to institutional and endowment characteristics indicative of greater reliance on contributions from individuals to the endowment; the results are suggestive but inconclusive.

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