In this era of globalization, small medium-sized fast-growth enterprises are central and pivotal to economic growth and prosperity, and firms that grow are most likely to survive, become successful and be competitive. Significant variables have been identified to impact on the growth of SMEs. The key influential factors of business growth include elements drawn from the entrepreneur and their resource variables. However, the influence of the external environment relative to the growth of SMEs, though imperative in the academic inquiry, has not been studied extensively particularly in the case of developing economies. It is against this backdrop that this thesis seeks to fill this knowledge gap by inquiring into the factors that affect the development and growth of SMEs in the context of a developing African country, Ghana. The thesis draws mostly on three research approaches to SMEs growth organized on analytical distinctions between the entrepreneur and their resources, the business level and the business strategy. At the empirical level, the research makes use of 75 SMEs owner/managers in Ghana in investigating the subject in detail. The study uses thematic analysis to analyse the interview transcripts. Findings indicate that the development and growth of SMEs was greatly influenced by the level and cost of energy (electricity) supply. The erratic energy supply with its huge tariffs, and resulting in acute energy crisis constrains business performance and pushes a host of SMEs out of business. The findings further show that government policy on taxes greatly affects the development and growth of SMEs. Unfavourable tax policy where businesses are taxed at the local government level as well as the national level, and high customs duties constrain the development and growth of SMEs. The findings, again, unravel that competition influences the performance of SMEs; hostile competition from direct and indirect foreign activities (imports) adversely affect the entrepreneurial activities of local producers. The study also shows that economic factors greatly influence the development and growth of SMEs. Sustained inflation adversely affects the operations cost of businesses, suppresses profit levels and ultimately inhibits expansion through plough-back profit. The study disputes the influence of the adoption and use of web technology (e-commerce) identified in literatures, but affirms the influence of education, while new factors are identified, showing that context impacts on the development and growth of SMEs. The study recommends sustained and affordable energy supply, measures to control or defuse hostile competition, review lending and borrowing regulations, review tax policies and suppress sustained inflation. This study therefore enhances the ongoing development relative to the understanding of factors that affect the development and growth of SMEs. More significantly, the role of context is of essence in SMEs research and entrepreneurship as a whole.

Fundraising for higher education is a recent phenomenon in Uganda where the government has supported education for decades. Recent structural adjustment and liberalization policies mandated by the World Bank and the IMF and internal financial exigencies have necessitated funding diversification in higher education in Uganda and increased the need for private financial support. In developed countries like the United States, Canada, and increasingly, the United Kingdom, private support from alumni, individuals, corporations, and other stakeholders is a key component of higher education funding. This study used qualitative methodology and a holistic case study research design to explore the fundraising function at Makerere University. Tierney's organizational culture conceptual framework was used and data were collected through semi-structured interviews, an alumni questionnaire, document analysis, and observations. The findings include a governance and management structure that does not adequately support the fundraising function, strategies that are adapted to suit the Ugandan cultural context, perceptions of corruption and lack of transparency; and internal conflicts that limit communication and damage the image of the institution. The findings show that Makerere University is not strategically capitalizing on its position as the oldest and largest public university in Uganda and the region to mobilize private support. Reforms addressing the issues and seeking to enhance student and alumni experiences are contributing to fundraising success in various units. The reform efforts include transitioning to a collegiate system, procuring enterprise- wide financial and student services systems, faculty and staff sensitization, outreach and community engagement. The focus on the vision, mission and operationalizing the strategic plan presents an opportunity to dialogue with stakeholders and resonates with potential donors. The findings highlight a renewed spirit of resourcefulness that leverages old paradigms to integrate economic, cultural and social contexts to proffer innovative models of funding diversification.

This study was designed to investigate concerns with respect to the delivery of special education services in reserve schools, to identify the special needs of children attending these schools, and to study means of identifying and assessing children with special needs. The information obtained was used to develop a special education funding formula which would be more sensitive and responsive to the specific needs of Indian students in schools on reserves in Saskatchewan.<p> The study which was an exploratory field study involved two or more days of intensive discussion between the researcher and various groups of people on each of six reserves. At the conclusion of the study, a committee comprised of representatives of each band met with the researcher to review the findings and to make recommendations.<p> The study addressed three main areas of concern-the identification and assessment of special education students, the special needs of students in reserve schools, and funding arrangements. Results indicated that current procedures for identifying and assessing special education students are vague, costly, and time-consuming. As well, bands do not have easy access to the qualified personnel to do the identification and/or testing. It was also discovered that large numbers of students in reserve schools are handicapped because they are severely disadvantaged, seriously age-grade misplaced, and/or severely emotionally deprived. These categories of handicap, although not recognized by the the special education funding formulas, do interfere with the academic achievement and success of the students. Bands are experiencing problems with the current funding arrangements. Inadequacy of funds to cover the costs of delivering appropriate programming, lack of firm policies and procedures for accessing and allocating funds or to direct the process of delivering funds to the band level, and ineffective systems at the band level for administering special education funds are the chief problems.<p> It was recommended that the funding formula should consist of three components--a low cost component to offset the costs of programming for the mildly to moderately handicapped; a special needs component to cover the costs of programming required beyond what is provided through the low cost component; a support services component to cover the costs of education psychologists, classroom consultants, speech therapists, and other consultant services. As well, it was stressed that for such a formula to be truly functional, well-defined policies and procedures would have to be developed and implemented.

This study was designed to investigate concerns with respect to the delivery of special education services in reserve schools, to identify the special needs of children attending these schools, and to study means of identifying and assessing children with special needs. The information obtained was used to develop a special education funding formula which would be more sensitive and responsive to the specific needs of Indian students in schools on reserves in Saskatchewan.<p> The study which was an exploratory field study involved two or more days of intensive discussion between the researcher and various groups of people on each of six reserves. At the conclusion of the study, a committee comprised of representatives of each band met with the researcher to review the findings and to make recommendations.<p> The study addressed three main areas of concern-the identification and assessment of special education students, the special needs of students in reserve schools, and funding arrangements. Results indicated that current procedures for identifying and assessing special education students are vague, costly, and time-consuming. As well, bands do not have easy access to the qualified personnel to do the identification and/or testing. It was also discovered that large numbers of students in reserve schools are handicapped because they are severely disadvantaged, seriously age-grade misplaced, and/or severely emotionally deprived. These categories of handicap, although not recognized by the the special education funding formulas, do interfere with the academic achievement and success of the students. Bands are experiencing problems with the current funding arrangements. Inadequacy of funds to cover the costs of delivering appropriate programming, lack of firm policies and procedures for accessing and allocating funds or to direct the process of delivering funds to the band level, and ineffective systems at the band level for administering special education funds are the chief problems.<p> It was recommended that the funding formula should consist of three components--a low cost component to offset the costs of programming for the mildly to moderately handicapped; a special needs component to cover the costs of programming required beyond what is provided through the low cost component; a support services component to cover the costs of education psychologists, classroom consultants, speech therapists, and other consultant services. As well, it was stressed that for such a formula to be truly functional, well-defined policies and procedures would have to be developed and implemented.

A tese discute as relações entre pacto federativo e financiamento da educação, tendo como eixo a problematização da função supletiva e redistributiva da União, especialmente pelas ações executadas pelo FNDE, no período de 1995 a 2006. Adota-se o pressuposto de que os regimes federados procuram instituir um padrão mínimo de equalização nas condições de acesso a serviços públicos, como um dos elementos centrais para a própria sobrevivência do pacto federativo. No Brasil, esse pressuposto foi reiterado, uma vez que a Constituição Federal explicita que cabe à União o exercício da função supletiva e redistributiva em relação aos demais entes federados, tendo em vista a diminuição das desigualdades regionais. A pesquisa desenvolvida se configura como uma análise de políticas públicas, tendo como foco o exame dos critérios que fundamentam a distribuição dos recursos federais para a educação pública ofertada pelos estados e municípios, por intermédio do FNDE, procurando a existência de coerência entre os pressupostos que fundamentam a ação dessa autarquia e a distribuição final de seus recursos. A realização da pesquisa envolveu uma rigorosa revisão bibliográfica sobre o conceito de federalismo e sobre o federalismo brasileiro, com base nas obras de autores da Ciência Política e da Economia, como Riker; Lijphart; Stepan; Levi; Hamilton, Madison e Jay; Schultze; Bothe; Théret; Fiori; Affonso, Camargo, A.; Oliveira, F.; Souza, C.; Afonso; Arretche; Abrucio; Casseb; Rezende; Prado, dentre outros. A análise das políticas de financiamento da educação abarcou o estudo da legislação e dos documentos governamentais, assim como das contribuições de pesquisadores da área, como Castro; Davies; Pinto; Oliveira, R.; Gemaque; Santos, K.; Souza Junior e Arelaro. Para a investigação sobre o papel desenvolvido pelo FNDE, além das referências teóricas, como Castro e Parente, dentre outros, foram analisados os documentos e os dados da execução dos recursos geridos pela autarquia, de 1995 a 2006, bem como a legislação que fundamenta os programas implementados. A investigação também contemplou a realização de entrevistas e contatos sistemáticos com vários setores do FNDE, do MEC e da Secretaria do Tesouro Nacional. Para avaliar o padrão de distribuição dos recursos, foi calculado o valor-aluno FNDE, que foi confrontado com os dados referentes às desigualdades sociais e educacionais no Brasil. A pesquisa permitiu concluir que o modelo federativo brasileiro encaminha para um tipo de federalismo caracterizado como executivo, porque, sistematicamente, a União define unilateralmente políticas que confinam a autonomia dos entes federados. Além disso, a questão tributária e as desigualdades regionais se revelaram como limites ao pleno desenvolvimento do modelo federado no país. No campo do financiamento da educação, verificou-se que a União não cumpre a função supletiva e redistributiva prevista constitucionalmente. O FNDE, embora um órgão fundamental de financiamento da educação, ainda cumpre de forma incipiente a tarefa de equalizar oportunidades educacionais, pois, mesmo que se observe importante movimento de definição de critérios equalizadores de distribuição de recursos, os valores geridos pela autarquia e os intervenientes políticopartidários, principalmente nas transferências voluntárias, ainda não permitem a diminuição das disparidades nas condições de oferta educacional no país. / This thesis discusses the relationship between federative pact and financing of education, whose main point is questioning the supplementary and redistributive function of the Union, especially by the actions implemented by FNDE from 1995 to 2006. Its assumed that the federal administration attempts to establish a minimum standard of equalization under the conditions of access to public services, as one of the core elements for the very survival of the federative pact. In Brazil, this assumption has been reiterated once the Federal Constitution makes clear that it falls to the Union the assignment of supplementary and redistributive function in relation to other federal bodies, aiming to reduce regional inequalities. The research is an analysis of public policies, which focus on the examination of criteria that underpin the distribution of federal resources to the public education offered by states and municipalities, through the FNDE, seeking the existence of consistency between the assumptions underlying the action of that autarchy and the final distribution of its resources. The study comprehended a rigorous bibliographic review on the concept of federalism and on Brazilian federalism, based upon works by authors on economics and political science like Riker; Lijphart; Stepan; Levi; Hamilton; Madison and Jay; Schultze; Bothe; Théret; Fiori; Affonso; Camargo, A.; Oliveira, F.; Souza, C.; Afonso; Arretche; Abrúcio; Casseb; Rezende; Prado among others. Analysis of funding policies for education covered the study of legislation and government documents, as well as the contributions of researchers in the field such as Castro; Davies; Oliveira, R.; Gemaque; Santos, K.; Souza Junior and Arelaro. For research on the role played by FNDE, in addition to theoretical references as Castro and Parente among others, the documents and data used to implement the resources managed by the autarchy from 1995 to 2006 were analyzed, as well as the legislation that gives support to the programs implemented. The investigation also included interviews and systematic contacts with various sectors of FNDE, MEC and the National Treasury. In order to evaluate the resources distribution patterns, the FNDE student-value was calculated and confronted with the data concerning the social and educational inequalities in Brazil. The research made it possible to conclude that the federative Brazilian model moves into a type of federalism characterized as executive because systematically the Union defines unilaterally policies bordering the autonomy of federal bodies. Furthermore, taxation issue and regional inequalities have proved to be the limits to the full development of the federate model in the country. Concerning the funding for education, it was noticed that the Union does not fulfill the redistributive and supplementary function constitutionally provided. Although FNDE is a fundamental body for the financing of education, it still complies incipiently the task of equalizing educational opportunities, and even if it complies with important equalizing movement distribution criteria of resources, the values managed by local autarchy and political interference, especially in voluntary transfers, they still do not allow the reduction of disparities in conditions of educational supply in Brazil.

A tese discute as relações entre pacto federativo e financiamento da educação, tendo como eixo a problematização da função supletiva e redistributiva da União, especialmente pelas ações executadas pelo FNDE, no período de 1995 a 2006. Adota-se o pressuposto de que os regimes federados procuram instituir um padrão mínimo de equalização nas condições de acesso a serviços públicos, como um dos elementos centrais para a própria sobrevivência do pacto federativo. No Brasil, esse pressuposto foi reiterado, uma vez que a Constituição Federal explicita que cabe à União o exercício da função supletiva e redistributiva em relação aos demais entes federados, tendo em vista a diminuição das desigualdades regionais. A pesquisa desenvolvida se configura como uma análise de políticas públicas, tendo como foco o exame dos critérios que fundamentam a distribuição dos recursos federais para a educação pública ofertada pelos estados e municípios, por intermédio do FNDE, procurando a existência de coerência entre os pressupostos que fundamentam a ação dessa autarquia e a distribuição final de seus recursos. A realização da pesquisa envolveu uma rigorosa revisão bibliográfica sobre o conceito de federalismo e sobre o federalismo brasileiro, com base nas obras de autores da Ciência Política e da Economia, como Riker; Lijphart; Stepan; Levi; Hamilton, Madison e Jay; Schultze; Bothe; Théret; Fiori; Affonso, Camargo, A.; Oliveira, F.; Souza, C.; Afonso; Arretche; Abrucio; Casseb; Rezende; Prado, dentre outros. A análise das políticas de financiamento da educação abarcou o estudo da legislação e dos documentos governamentais, assim como das contribuições de pesquisadores da área, como Castro; Davies; Pinto; Oliveira, R.; Gemaque; Santos, K.; Souza Junior e Arelaro. Para a investigação sobre o papel desenvolvido pelo FNDE, além das referências teóricas, como Castro e Parente, dentre outros, foram analisados os documentos e os dados da execução dos recursos geridos pela autarquia, de 1995 a 2006, bem como a legislação que fundamenta os programas implementados. A investigação também contemplou a realização de entrevistas e contatos sistemáticos com vários setores do FNDE, do MEC e da Secretaria do Tesouro Nacional. Para avaliar o padrão de distribuição dos recursos, foi calculado o valor-aluno FNDE, que foi confrontado com os dados referentes às desigualdades sociais e educacionais no Brasil. A pesquisa permitiu concluir que o modelo federativo brasileiro encaminha para um tipo de federalismo caracterizado como executivo, porque, sistematicamente, a União define unilateralmente políticas que confinam a autonomia dos entes federados. Além disso, a questão tributária e as desigualdades regionais se revelaram como limites ao pleno desenvolvimento do modelo federado no país. No campo do financiamento da educação, verificou-se que a União não cumpre a função supletiva e redistributiva prevista constitucionalmente. O FNDE, embora um órgão fundamental de financiamento da educação, ainda cumpre de forma incipiente a tarefa de equalizar oportunidades educacionais, pois, mesmo que se observe importante movimento de definição de critérios equalizadores de distribuição de recursos, os valores geridos pela autarquia e os intervenientes políticopartidários, principalmente nas transferências voluntárias, ainda não permitem a diminuição das disparidades nas condições de oferta educacional no país. / This thesis discusses the relationship between federative pact and financing of education, whose main point is questioning the supplementary and redistributive function of the Union, especially by the actions implemented by FNDE from 1995 to 2006. Its assumed that the federal administration attempts to establish a minimum standard of equalization under the conditions of access to public services, as one of the core elements for the very survival of the federative pact. In Brazil, this assumption has been reiterated once the Federal Constitution makes clear that it falls to the Union the assignment of supplementary and redistributive function in relation to other federal bodies, aiming to reduce regional inequalities. The research is an analysis of public policies, which focus on the examination of criteria that underpin the distribution of federal resources to the public education offered by states and municipalities, through the FNDE, seeking the existence of consistency between the assumptions underlying the action of that autarchy and the final distribution of its resources. The study comprehended a rigorous bibliographic review on the concept of federalism and on Brazilian federalism, based upon works by authors on economics and political science like Riker; Lijphart; Stepan; Levi; Hamilton; Madison and Jay; Schultze; Bothe; Théret; Fiori; Affonso; Camargo, A.; Oliveira, F.; Souza, C.; Afonso; Arretche; Abrúcio; Casseb; Rezende; Prado among others. Analysis of funding policies for education covered the study of legislation and government documents, as well as the contributions of researchers in the field such as Castro; Davies; Oliveira, R.; Gemaque; Santos, K.; Souza Junior and Arelaro. For research on the role played by FNDE, in addition to theoretical references as Castro and Parente among others, the documents and data used to implement the resources managed by the autarchy from 1995 to 2006 were analyzed, as well as the legislation that gives support to the programs implemented. The investigation also included interviews and systematic contacts with various sectors of FNDE, MEC and the National Treasury. In order to evaluate the resources distribution patterns, the FNDE student-value was calculated and confronted with the data concerning the social and educational inequalities in Brazil. The research made it possible to conclude that the federative Brazilian model moves into a type of federalism characterized as executive because systematically the Union defines unilaterally policies bordering the autonomy of federal bodies. Furthermore, taxation issue and regional inequalities have proved to be the limits to the full development of the federate model in the country. Concerning the funding for education, it was noticed that the Union does not fulfill the redistributive and supplementary function constitutionally provided. Although FNDE is a fundamental body for the financing of education, it still complies incipiently the task of equalizing educational opportunities, and even if it complies with important equalizing movement distribution criteria of resources, the values managed by local autarchy and political interference, especially in voluntary transfers, they still do not allow the reduction of disparities in conditions of educational supply in Brazil.

This thesis is a response to current education reform in the Czech Republic. EU objective and their long-term goals will be defined in the introduction. The main objective of the thesis is comparison of two different educational systems, both of which are under control of the European Union. There are two countries selected for this paper, the Czech Republic and the Netherlands. Not only the educational systems, but also the method of financing is compared. The Czech educational system is entirely dependent on public funding for their educational system, while in Netherlands a significant part of the finances going to the educational system is covered by students themselves. Besides other things current issues in educational sector, which are faced by selected countries, will be discussed in the thesis as well. Two private schools were chosen for comparison to illustrate the situation of private education in the Czech Republic, University of Finances and Administration and The European Polytechnic Institute in Kunovice.

My entire career in lecturing and research in the field of financial management in education, have led to me becoming more and more intrigued by questions related to the amounts of money being spent on education and the performance of learners in the Senior Certificate Examination in public secondary schools in South Africa. The South African education system has changed dramatically since 1994 and is aimed at restoring the injustices of the past by providing equitable quality education. Despite many reforms our system is not rendering acceptable results as is evident from our participation in international and national tests (TIMSS, PIRLS, SACMEQ and ANA)2. Internationally UNESCO is driving the Educational for All campaign in an attempt to address issues related to quality education. The purpose of this research was to investigate the relationship between the funding of education and the quality of education in selected diverse top performing secondary schools in the Gauteng province of South Africa. The results of the sample schools in the National Senior Certificate examination was used as indicator of the quality of education provided. Towards this end, I have done multiple case study research in six schools selected using purposive and convenience sampling techniques. Semistructured interviews and document analysis were used to collect data. I found that there is a definite link between funding and the quality of education provided. This manifests itself in allowing schools to reduce class size by appointing additional teaching staff, access to technology and staff development. However, all the schools in the sample indicated that the crucial factor determining their success was their teachers! In addition to the role of the teachers, I found that structures created for and the manner in which academic performance was managed and parental involvement also played determining roles. Contrary to what was expected, the use of technology as teaching aid, although convenient, was not playing a decisive role. The research led to a much better and deeper understanding of the intricate relationship between funding and the quality of education, but additional investigation is required in order to highlight this matter even further to allow for the informed improvement of efforts to raise the quality of education in South Africa and the world. / Thesis (PhD)--University of Pretoria, 2012. / Education Management and Policy Studies / unrestricted

The final thesis is focused on comparative analysis of the educational systems in Finland and the Czech Republic. The purpose is to analyze the educational systems, compare them and find a solution for improvement in the tertiary education system in the Czech Republic. The purpose of the empirical part of this final thesis is to assess the potential impact of the introduction of tuition fees for non-European students in Finland. Comparative analysis and responses to questionnaires was used to find solutions and make suggestions for improving to the Czech education system.