A decision-aid system. for determining and achieving optimal distributions of wildlife law enforcement manpower was developed. Manpower distributions were computed by means of a workload formula for a case study application in the J.E.B. Stuart Enforcement District, Virginia Commission of Game and Inland Fisheries. A linear programming model was used to determine least cost methods of achieving prescribed manpower distributions. Simulations of permanent relocations and hiring of personnel were performed to evaluate the impact of management decisions on costs of achieving prescribed distributions. In the case study, total transfer cost resulting from simulated permanent relocation of personnel was 73% that of the present distribution, total transfer cost of simulated hiring of new personnel was 94% that of the present distribution. A simulation of inappropriate location of new personnel resulted in an increase in total transfer cost of 22% over that of the present distribution. These findings were relevant only to the case study; however, the use of the system as a general purpose simulator was demonstrated. Studies were performed of the relationships of patrol area environmental attributes, agent personal background characteristics, enforcement methods, enforcement effort, and season with enforcement efficiency (quality arrest score per enforcement hour). A wildlife law violation seriousness scale was developed in order to compute the measure of enforcement efficiency. Observations were obtained from Virginia wildlife law enforcement agents during November 1977, February, May, and August 1978. Patrol area intensity of 20 environmental variables, 25 personal background variables, 5 enforcement methods variables, total enforcement hours, and 4 study periods were independent variables. Two and 3-way interactions were detected by automatic interaction detection (AID) among total quality arrest score (QAS) by patrol, total QAS by response to citizen notification, and total enforcement hours. Analysis of covariance by multiple regression procedures indicated that methods of enforcement, effort, and their interactions we.re more closely associated with enforcement efficiency than other major categories of independent variables. Total QAS by patrol, total QAS by investigation, an interaction of total QAS by patrol and total enforcement hours, total QAS by response to citizen notification, total QAS by stakeout, and effort showed the greatest association with the dependent variable. To a lesser degree, agent rank, months of service, and whether the agent had been fired from previous employment were also shown to be associated with enforcement efficiency. Only one environmental attribute, the intensity of water recreation in the patrol area, was associated with enforcement efficiency. These results generally supported assumptions employed in the decision-aid system. / Ph. D.

The purpose of this study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 states, with emphasis on those directly applicable to forestry. Two separate analyses are performed to examine the combined effects of federal and state income taxes on typical nonindustrial private forestry investments. In the first, the combined federal-state income tax liability is computed for hypothetical PNIF owners in the year of a timber sale. State income taxes for medium income landowners who manage their forest range from 4 percent of the total tax liability in Louisiana to 40 percent in Wisconsin. In the second analysis, after-tax returns are computed for a hypothetical forest management investment. The net present value of the investment for a landowner in the 33 percent federal and 10 percent state marginal tax brackets, ranges from $479 per acre in Wisconsin to $551 per acre in Oregon. The results show that provisions for long-term capital gains treatment, amortization of reforestation costs, and the deduction of annual operating expenses can be an effective means for reducing the impacts of federal and state income taxes on PNIF investment returns. North Carolina, California, and Oregon have special provisions for reporting forestry management cash flows which help reduce state taxes. It is important for investors to keep complete and accurate records in order to take full advantage of federal and state tax saving provisions. / Master of Science

The purpose of this study is to make a survey of state legislation for establishing special education programs for exceptional children to determine the extent to which it meets basic principles for special education of this type.

The problem of this study was to measure older and younger consumers' knowledge or awareness of selected consumer rights and legal protections, and their perceptions of and experience with unfair and deceptive business practices. A 34-item instrument was developed and administered by telephone to a random sample of 1,305 consumers nationwide. The data were examined by analysis of frequencies, Chi-square, and analysis of variance. The findings revealed (p<.01) that consumer knowledge was related to the age and marital status of the respondent. Married consumers and consumers aged 25-49 were the most knowledgeable about the eight consumer laws and legal protections. Consumer experiences with unfair and deceptive business practices were related to age, marital status, and gender. Younger, married, and female consumers had experienced three or more of the unfair and deceptive business practices. Married consumers and consumers aged 25-74 are more perceptive than consumers aged 75 and over in correctly identifying a business practice as unfair or illegal. The gender of the respondent does not always influence their perceptions of whether or not a particular business practice is fair. Significant differences existed between the knowledge score means and the age and marital status of the respondent. Significant differences existed between the experience score means and the age, marital status, and gender of the respondent. / Master of Science

The study was designed to ascertain the level of knowledge, opinions, and degree of preparedness of a group of Virginia Polytechnic Institute and State University faculty and staff concerning selected practices and regulations of the funeral industry. Questionnaires were returned by 226 respondents; this represented 75.00% of the sample. The Consumer Funeral Test was developed for this study and included a knowledge, opinion, and preparedness section. Mean achievement score on the knowledge section was 4.00, representing 57.10% correct. Kuder-Richardson formula twenty reliability estimate equaled 0.14; an expected low figure given the small number of questions (seven). The opinions expressed indicated that the respondents were "conventional" in their feelings; that is, there was a general tendency toward agreement with selected practices and regulations of the funeral industry, that was anticipated according to previous studies and responses by consumers. "Unconventional" would indicate a general tendency toward agreement with the status quo of selected practices and regulations of the funeral industry. The preparedness scores reported by respondents indicated that the greater majority are unprepared for their own funerals. Of the five preparedness questions asked, four received a negative response by 79.80% or more of the respondents. No statistically significant relationship existed between the knowledge, opinions, and preparedness scores. Also, age, education, income, sex, and religion were not related to the opinions and preparedness scores reported. However, a significant relationship existed between the knowledge of selected practices and regulations of the funeral industry and the age, education, and sex of the respondents. Those who were older scored higher; the males scored significantly higher than the females on the knowledge section; and those with more education scored higher. / Master of Science

This thesis deals with the radio problem in an effort to determine some of the results of competition and why federal control has finally been imposed on the broadcasting industry.

Although some literature exists that examines special education due process practices, the studies have been done in different ways and consequently result in different outcomes. Therefore the purpose of this study was to examine the one-and two-tier due process system in the United States. The study focused on national practices of due process, issues disputed, and disability categories involved in special education conflicts. A survey of the 50 state directors of special education and the director from the District of Columbia was conducted to obtain information concerning due process hearings and dispute resolution for the time period 1986-1987 to 1990-1991. Records of all reported special education litigation for the same time period were obtained from the Law Offices of Charles L. Weatherly in Atlanta, Georgia. Data from the states providing due process information were analyzed with a t-test. The remaining data, both from the survey instrument and litigation records, were analyzed using qualitative analysis, frequency counts, and percentages of the raw data. Findings of the study reveal a slight national trend toward a one-tier due process system for special education dispute resolution. Furthermore, placement remains the most frequently litigated issue, and specific learning disability the most frequently involved category in special education disputes. Finally, there is no predictable relationship between the size of the disability population and the volume of special education litigation. The results of the study evidenced the need for continued research of national practices of due process. Additional research is also needed in the areas of mediation, the costs of due process hearings, and hearing officer's authorization to award attorney fees. / Ed. D.

All branches of the military service have humanitarian transfer policies which require that consideration be given to the special educational and medical needs of dependent family members during the reassignment process. These policies may result in certain school districts serving a disproportionate number of military-connected handicapped children. Despite the federal financial assistance received by LEAs under P.L. 94-142 (Education for All Handicapped Children Act) and P.L. 81-874 (School Assistance for Federally Affected Areas) the presence of these children may create a fiscal burden on the LEAs. This study sought to determine if seven school districts in the Tidewater area of Virginia served a disproportionate number of military connected handicapped children, what the additional costs were to the LEAs to educate these children, and what percentage of military parents of handicapped children were assigned to the Tidewater area due to the special educational needs of their children. Analysis of the data indicated that 7.7% of the total military enrollment (40,824) of the seven school districts were enrolled in special education programs. This percentage is not considered disproportionate when compared with the 10.3% of the nonmilitary population enrolled in special education programs. A number of possible explanations were offered for these inconsistencies. Per pupil costs were calculated for four self-contained programs in the Newport News School Division. Analysis of the data indicated that additional costs were incurred by the LEA to educate students in these high cost programs. These additional costs varied due to differing amounts of revenue received under P.L. 81-874 and the state reimbursement formula. It was concluded that the findings_of this study would be applicable only to the Newport News School Division and to the programs and settings that were investigated. Nineteen percent of the parents of military-connected handicapped children from five school districts were surveyed. Analysis of the data indicated that 55% of those parents were familiar with the armed forces' humanitarian reassignment programs. Forty-one percent of those familiar with the humanitarian reassignment programs had requested a transfer to the Tidewater area on the basis of their child's special educational needs. A growing awareness of reassignment policies has implications for certain school divisions. These implications were presented and discussed. / Ed. D.

This dissertation investigates the economic impact of the Tax Reform Act of 1986, one of the most far-reaching pieces of tax legislation in American history. The focus is on differential effects of the Act across industries. Event study methodology is used. A model is created which links tax law provisions, firms’ cash flows, and securities returns. Hypotheses are developed for seven industries, based upon analysis of the provisions of the Act and upon reading of contemporaneous expert commentary. The sample consists of firms in those industries trading over-the-counter. Evidence of an adverse impact for the Act as a whole on the steel and machine tool industries is found. It is concluded that the Tax Reform Act of 1986 caused a shift in economic resources away from those industries, and that shareholders of firms in those industries suffered losses of wealth. In addition, it is determined that the uniform capitalization rules for inventory adversely affected the retailing industry, and that the change in loan loss reserve rules adversely affected large banks. The latter set of findings emphasizes the substantive importance of tax accounting rules. With regard to event study methodology, it is found that non-synchronous trading in over-the-counter stocks poses a severe problem when attempting to use the market model. A methodological modification suggested by Dimson is shown to be ineffective in dealing with this problem. Alternatives to the market model are identified, and are used in analysis. Most significant reactions are found when abnormal returns are pooled over events, supporting an expectations-revision model of market reaction. / Ph. D.

Section 263A was one of the largest revenue raising provisions enacted in the Tax Reform Act of 1986. Little empirical research regarding the impact of this tax law change has been conducted. The primary objective of this study was the empirical assessment of Section 263A to determine its relative impact on firms of different sizes, inventory methods and industries. Section 263A has been criticized for its complex rules which impose high compliance costs on affected firms. The secondary objective of this study was evaluation of simplification proposals to determine if simpler rules could be enacted that would have an impact similar to Section 263A yet reduce compliance costs. Corporate tax return data for taxable years 1986 and 1987 were analyzed to identify firms that were severely impacted by Section 263A. The results show the tax burden from this law change fell more heavily on small firms not electing the Last-In-First-Out inventory method. In addition, wholesalers paid relatively more tax than retailers. These firms have a relatively stronger incentive to react to Section 263A by reducing inventories, relocating their production and distribution facilities outside the United States and/or restructuring their investments away from production and distribution activities towards activities in the service sector. Reactions by these firms have potential adverse consequences on the U.S. economy. Four proposals for simplifying Section 263A rules were evaluated by simulating the impact of these proposals on the taxable income of affected firms. Use of an individual firm capitalization ratio for all future years based a firm's average ratio for the first three years Section 263A was in effect appeared superior to other proposals. The results show there is potential for decreasing the complexity of Section 263A without reducing current tax revenues. / Ph. D.