Thesis advisor: Larry H. Ludlow / The focus on science, technology, engineering, and mathematics fields has noticeably increased in recent decades with the rapid growth in technology. Mathematical knowledge and competence is in many ways a gateway to scientific and technical development, and therefore careers (Prieto & Delgado, 2007). Unfortunately, national and international assessments of mathematics achievement (e.g., Kena et al., 2016; NCES, 2015; OECD, 2013) show that schools in the United States are not helping students achieve acceptable levels of mathematical and numerical proficiency. Therefore, we need to understand how various factors, including mathematics anxiety, affect student performance and persistence in STEM. To do this, a valid and reliable measure of mathematics anxiety is needed. Existing instruments to measure mathematics anxiety have been insufficient in several ways, including in their conceptualization of the construct and use of classical test theory over Rasch measurement theory methods.In this study, an instrument – the Comparative Mathematics Anxiety Scale (CMAS) – was developed to measure the three-dimensional conceptualization of mathematics anxiety that Dr. Caroline Vuilleumier and I originated. A unique, comparative item format adapted from Ludlow et al. (2014, 2019) and Rasch measurement theory (Rasch, 1960/1980) were utilized to mitigate some of the limitations of existing instruments. The overarching research question and three sub-research questions explored whether the CMAS could measure mathematics anxiety in a valid, reliable, and meaningful way. This study employed a seven-step iterative scale development process and was accomplished across three rounds. Ultimately, twenty-three third-person items were developed to capture the emotional-attitudinal, mental-cognitive, and physical-somatic dimensions of mathematics anxiety. Using the Rasch rating scale model, the outcome was the 23-item CMAS that reliably and validly measures increasing levels of three dimensions of mathematics anxiety. The distribution of the items mostly confirmed their hypothesized order and the Rasch measurement theory principles. The scale also provides meaningful interpretations of what a raw score means regarding a student’s experience of emotional-attitudinal, mental-cognitive, and physical-somatic mathematics anxiety. Overall, the findings suggest that the novel approach of combining Rasch measurement theory with third-person items and comparative response options can be successful in developing a scale that measures an important construct. Furthermore, the scale can provide the evidence needed in the provision of interventions and in research to reduce students’ overall experience of mathematics anxiety. / Thesis (PhD) — Boston College, 2021. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Research, Measurement and Evaluation.

No description available.

Explanations of why mathematics is useful to empirical research focus on mathematics' role as a representation or model. On platonist accounts, the representational relation is one of structural correspondence between features of the real world and the abstract mathematical structures that represent them. Where real numbers are concerned, however, there is good reason to think the world's correspondence with systems of real number symbols, rather than the real numbers themselves, can be utilized for our representational purposes. One way this can be accomplished is through a paraphrase interpretation of real number symbols where the symbols are taken to refer directly to the things in the world real numbers are supposed to represent. A platonist account of structural correspondence between structures of real numbers and the world can be found in the foundations of measurement where a scale of real numbers is applied to quantities of physical properties like length, mass and velocity. This subject will be employed as a demonstration of how abstract real numbers, traditionally construed as modeling features of the world, are superfluous if their symbols are taken to refer directly to those features. / Master of Arts

Syftet med denna studie är att skapa en ökad förståelse och en klarare bild för hur de formella styrmedlen väljs och används inom kundägda företag. Studien utgår från en kvalitativ forskningsmetod där fyra intervjuer har hållits på Länsförsäkringar Göinge-Kristianstad samt Länsförsäkringar Blekinge. Vidare har även tidigare forskning i form av vetenskapliga artiklar tagits i beaktning. Vår studie har visat att kundägda bolag inte är vinstdrivande på samma sätt som andra bolagsformer. Det framkom också att om bolaget är regionalt eller lokalt känner kunderna en starkare tillhörighet till organisationen. Valet och användandet av formella styrmedel i kundägda bolag har visats sig bero på bolagsformen, marknadspositionen och att kundernas behov är det centrala.

This descriptive, non-experimental, quantitative study was designed to answer the broad question, “What do grades mean?” Core academic subject middle school teachers from one large, suburban school district in Virginia were administered an electronic survey that asked them to report on aspects of their grading practices and assessment methods for one class taught during the 2008-2009 school year. The survey addressed the following topics: 1) primary purposes for grades, 2) attitudes toward grading, 3) assessment method, and 4) grading practices. Additionally, the study examined the relationship between teachers’ reported assessment and grading methods and student achievement. Overall results and results disaggregated by subject area, grade level, and student ability level suggest that teachers are consistent in what they consider the primary purposes for grades. The vast majority indicated that grades should communicate student levels of mastery of content and skills. However, sizable percentages of teachers reported that they also considered non-academic indicators such as effort, attendance, and paying attention in class when determining student grades, suggesting a lack of alignment between their reported beliefs and practice. The study examined the extent to which teachers’ reported grading and assessment practices were consistent with those recommended in the literature on measurement and assessment. The study findings are consistent with those of findings from previous studies suggesting that teachers engage in “hodgepodge grading,” a practice which incorporates non-academic factors into student grades. The results also show that teachers use a variety of assessment methods and types of questions when measuring student achievement. The results indicate that projects, student exhibits, essays, inclusion of zeros, and extra credit were associated with higher levels of student achievement. Conversely, norm-referencing, classwork, participation, and matching were negatively correlated with student grades and test scores.

This dissertation focuses on the interactions between local public sector organisations and institutions in the development of performance measurement (PM) targets and indicators. The research is grounded in the performance measurement and management literature and adopts a joint new institutional and resource dependence perspective. Empirically, the research, which is qualitative and theory-building, consists of case studies undertaken in local public sector organisations in England. The iterative comparison of theory and data has enabled the investigation of a number of relevant themes. In the last decade, the British Government has placed great emphasis on the consistency of objectives, targets and indicators from national to local levels with the aim of enhancing performance, transparency and accountability, and of driving behavior. However, this research shows that the influence of several organizations and the co- existence of various PM initiatives generate confusion and overlaps locally. Moreover, in the cases considered the unmanageable number of indicators and the lack of clarity regarding the drivers and purposes of PM have led to confused massages and counter- productive approaches to the measurement and management of performance. From a theoretical view-point, the favourable comments expressed by interviewees regarding the current PM regime contrast with critics of New Public Management. Furthermore, legitimacy-seeking and efficiency-enhancing rationals have emerged as intertwined and loosely coupled. This is in opposition to what is maintained by early new institutional theorists. In line with resource dependence theory, PM systems were found to be significant components of power systems in organisations. Through the examination of the roles of PM and the investigation of relevant concepts such as 'golden thread' and performance culture, this research aims to make an impact on policy-making and to improve the ways in which targets and indicators are set and used, hence having a positive effect on the services delivered.

No description available.

Esta tese tem como objetivo principal verificar a validade teórica e empírica dos modelos operacionais para mensurar os accruals discricionários utilizados na detecção de gerenciamento de resultados contábeis. Inicialmente, é apresentada e discutida a informação contábil e sua importância na avaliação do desempenho empresarial e no estabelecimento das relações contratuais, o processo de mensuração contábil e as características institucionais e organizacionais que afetam as escolhas contábeis, características e conseqüências da qualidade das informações contábeis, a discricionariedade dos gestores em relação às perspectivas oportunística e de eficiência das informações contábeis. Por último, é examinado o processo de desenvolvimento e de validação dos modelos teóricos e operacionais na pesquisa analítico-empírica na pesquisa contábil. A seguir, é realizada uma análise teórico-crítica sobre a especificação do modelo geral para detecção de gerenciamento de resultados através das escolhas contábeis e dos modelos operacionais presentes na literatura para a estimação dos accruals discricionários, com base na fundamentação teórica subjacente. Com base nas observações sobre a construção dos modelos analítico-empíricos e evidências empíricas dos trabalhos anteriores, propôs-se um novo modelo para análise do comportamento dos accruals e estimação dos accruals discricionários. Adicionalmente, também se apresentou um modelo para detecção de gerenciamento de resultados que considera os incentivos simultâneos e os custos associados à prática oportunística sobre números contábeis. Este trabalho enquadra-se como uma pesquisa empírico-analítica, utilizando, também, as pesquisas bibliográfica e descritiva. A amostra, neste estudo, é formada pelo conjunto de companhias abertas do mercado de capitais brasileiro, norte-americano e dos demais mercados latino-americanos, compreendendo o período entre 1996 a 2005. A análise da especificação e do poder preditivo dos modelos é desenvolvida por diversos procedimentos estatísticos. Todos os modelos operacionais para mensurar os accruals discricionários utilizados na detecção de gerenciamento de resultados contábeis são estimados através da abordagem pooling of independent cross sections para todos os ambientes econômicos. A escolha do modelo com melhor poder preditivo é realizada pela análise do R2 ajustado, critérios de Akaike e de Schwarz e Teste Voung. Os resultados desta pesquisa sugerem que os modelos operacionais de estimação dos accruals discricionários presentes na literatura corrente, de modo geral, não apresentam fundamentação teórica adequada e alguns desses modelos são fracamente especificados e têm baixo poder preditivo, sendo significativamente afetados pelo ambiente econômico. Além disso, os resultados comprovam que o modelo operacional proposto neste trabalho para estimar os accruals discricionários para detecção de gerenciamento de resultados tem maior poder explicativo do comportamento dos accruals em todos os ambientes econômicos analisados. / This research aims to investigate the theoretical and empirical validity of operational models to measure discretionary accruals used in the detection of earnings management. Initially, accounting information and its importance in business valuation and in the establishment of contractual relations are presented and discussed, as well as the accounting measurement procedure and the institutional and organizational characteristics that affect accounting choices. The characteristics and consequences of accounting information quality and the discretionarity of managers with respect to the opportunistic and efficiency perspectives of accounting information are also addressed. Next, the development and validation process of theoretical and empirical models in analytical and empirical accounting research is examined. This is followed by a theoretical and critical analysis about the specification of the general model to detect earnings management by accounting choices and operational models in literature to estimate discretionary accruals, founded on underlying theoretical premises. Based on observations about the construction of analytical and empirical models and empirical evidence from previous studies, a new model is proposed to analyze accruals behavior and estimate discretionary accruals. Additionally, the study also exhibits a model for earnings management detection that considers the simultaneous incentives and costs associated with the opportunistic practice on accounting figures. This analytic and empirical study also uses bibliographic and descriptive research. The sample, in this study, is composed of public companies from Brazilian, North-American and other Latin-American capital markets, in the period from 1996 to 2005. The models\' specification and predictive power is analyzed through different statistical procedures. All operational models for measuring the discretionary accruals employed in earnings management detection are estimated through the pooling of independent cross sections for all economic environments. The model with the best predictive power is selected by adjusted R2, Akaike\'s and Schwarz\' information criteria and the Voung test. The research results suggest that the operational estimation models of discretionary accruals present in current literature do not exhibit adequate theoretical foundations. Some of those models are poorly specified and have low predictive power, besides being significantly affected by the economic environment. Moreover, the results proved that the operational model proposed in this study to estimate discretionary accruals for the detection of earnings management has larger explicative power of accruals behavior in all analyzed economic environments.

Doctor of Philosophy (PhD) / In the last two decades, ambivalence has emerged as one of the primary concerns of attitude researchers. The acknowledgement that individuals can simultaneously evaluate an attitude object as both positive and negative has challenged a number of the status quos of the attitude literature. This thesis utilises an unfolding approach to investigate the implications of ambivalence for the conceptualisation of attitudes and their measurement. Firstly, the assumption that ambivalence is at odds with the bipolar understanding of attitudes was investigated. The results suggested that ambivalence is consistent with bipolarity, whereby ambivalent attitudes are located at the centre of the bipolar dimension. Secondly, attitude scales for the abortion, euthanasia and Aboriginal Australians issues were constructed to reflect this bipolar understanding. The fit of these statements to Coombs’ (1964) unidimensional unfolding theory provided evidence that ambivalence is also consistent with the quantitative conceptualisation of attitudes. Together these results provided further validation of the unfolding approach to attitude measurement. These models alleviate many of the problems faced by the ubiquitous method of summated ratings, including the assessment of ambivalent evaluations. Finally, these scales were used to investigate the latent structure of attitudes and its relationship with meta-psychological judgements of ambivalence. The conclusions drawn from these analyses were limited by a number of issues, highlighting the importance of rigorously considering measurement issues for all attitude parameters. Nonetheless, they presented preliminary validation of these scales’ ability to measure ambivalent evaluations and suggested a systematic relationship between proximity to the centre of the evaluative dimension and metapsychological ambivalence. Overall, it is concluded that a number of assumptions regarding the implications of ambivalence are misplaced and the proposed solutions are even more troublesome. Suggestions for future research are made, particularly with respect to differentiating between ambivalent, indifferent and uncertain evaluative states. Furthermore, attitude researchers are encouraged to discard their operationalist biases in order to engage with the measurement issues illuminated throughout this thesis. This is necessary to account for the complexity of the attitude construct, which ambivalence is testament to.

Doctor of Philosophy (PhD) / In the last two decades, ambivalence has emerged as one of the primary concerns of attitude researchers. The acknowledgement that individuals can simultaneously evaluate an attitude object as both positive and negative has challenged a number of the status quos of the attitude literature. This thesis utilises an unfolding approach to investigate the implications of ambivalence for the conceptualisation of attitudes and their measurement. Firstly, the assumption that ambivalence is at odds with the bipolar understanding of attitudes was investigated. The results suggested that ambivalence is consistent with bipolarity, whereby ambivalent attitudes are located at the centre of the bipolar dimension. Secondly, attitude scales for the abortion, euthanasia and Aboriginal Australians issues were constructed to reflect this bipolar understanding. The fit of these statements to Coombs’ (1964) unidimensional unfolding theory provided evidence that ambivalence is also consistent with the quantitative conceptualisation of attitudes. Together these results provided further validation of the unfolding approach to attitude measurement. These models alleviate many of the problems faced by the ubiquitous method of summated ratings, including the assessment of ambivalent evaluations. Finally, these scales were used to investigate the latent structure of attitudes and its relationship with meta-psychological judgements of ambivalence. The conclusions drawn from these analyses were limited by a number of issues, highlighting the importance of rigorously considering measurement issues for all attitude parameters. Nonetheless, they presented preliminary validation of these scales’ ability to measure ambivalent evaluations and suggested a systematic relationship between proximity to the centre of the evaluative dimension and metapsychological ambivalence. Overall, it is concluded that a number of assumptions regarding the implications of ambivalence are misplaced and the proposed solutions are even more troublesome. Suggestions for future research are made, particularly with respect to differentiating between ambivalent, indifferent and uncertain evaluative states. Furthermore, attitude researchers are encouraged to discard their operationalist biases in order to engage with the measurement issues illuminated throughout this thesis. This is necessary to account for the complexity of the attitude construct, which ambivalence is testament to.