The purpose of this study was to determine whether a significant relationship exists between particular home, student, and school characteristics and ACT scores and the relationship these characteristics subsequently have with the TVAAS grades assigned to each high school's ACT scores. These home, student, and school variables were socioeconomic status, percentage of minority, graduation rate, per-pupil expenditure, Gateway English II scores, and Gateway Algebra I scores. By looking at these variables and the influence they hold on the education of students, I sought to ascertain the fairness that is present when schools and districts are given grades through the TVAAS assessment. The population in this study was students in the Tennessee high schools that had given the Gateway English II test, Gateway Algebra I test, and had TVAAS ACT composite grades. I also examined the influence that variables such as socioeconomic status, percentage of minority students, graduation rate, and per-pupil expenditure have on achievement. Before doing the first phase of this project, I set about to see if assumptions of normality were met. I then analyzed data to establish that certain home, student, and school variables affect achievement. After doing that, I was able to show a strong relationship between these 6 home, student, and school variables and achievement. After establishing predictor variables, I examined the predictor variables and their relationship with the TVAAS ACT composite scores of Above, No Detectable Difference, and Below. These designations from the Tennessee Department of Education are "grades" for the schools and districts. The analyses indicated that, indeed, some of these home, student, and school variables such as socioeconomic status and percentage of minority students still have a relationship with the grades, despite the claim that TVAAS measures teacher effectiveness almost exclusively. This study concluded with recommendations that further modifications need to be done with the TVAAS grades on ACT composite scores. The conclusions in this dissertation merit consideration from Dr. William Sanders as well as the assessment division of the Tennessee Department of Education.

В современных рыночных отношениях, при постоянной динамике, завоевания новых рынков сбыта становится приоритетом для многих компаний. В этих условиях грамотно спланированный и организованный процесс диверсификации способствует повышению продуктивности работы компании и каждого его подразделения, таким образом, выбранная тема представляется актуальной. Целью данной работы является разработка методики оценки экономической эффективности диверсификации действующего предприятия. В работе исследованы понятие «диверсификация» её виды и методы. Детально разобран процесс стратегического планирования. Разработан алгоритм планирования при выборе стратегии диверсификации на производственном предприятии, который включает оценку экономической эффективности через интегрированную дисконтированную валовую добавленную стоимость, позволяющий сделать экономически обоснованный выбор стратегии предприятия. В результате апробации предложенной методики в ООО "Экоальянс" был сделан вывод о целесообразности диверсификации производства и эффективности предложенной методики. Таким образом, на ООО "Экоальянс" был проведён анализ выбора экономической стратегии и доказана её экономическая эффективность. / In modern market relations, with constant dynamics, the conquest of new markets becomes a priority for many companies. Under these conditions, a well-planned and organized diversification process helps to increase the productivity of the company and each of its divisions, so the chosen topic is relevant. The purpose of this work is to develop a methodology for assessing the economic efficiency of diversification of the existing enterprise. The paper investigates the concept of "diversification" its types and methods. The process of strategic planning is analyzed in detail. The algorithm of planning at the choice of strategy of diversification at the production enterprise which includes an assessment of economic efficiency through the integrated discounted gross value added allowing to make a choice of economic strategy of the enterprise is developed. As a result of approbation of the offered technique in ltd. Ecoalliance the conclusion about expediency of diversification of production and efficiency of the offered technique was drawn. Thus, the analysis of the choice of economic strategy was carried out at ltd Ecoalliance and its economic efficiency was proved.

Цель данного исследования – разработка рекомендаций и предложений по совершенствованию собираемости налога на добавленную стоимость в России и Перу. Основным пунктом научной новизны является попытка сравнения автором двух разноплановых налоговых систем, России и Перу в части анализа собираемости налога на добавленную стоимость. Под практической значимостью исследования автор предполагает допустимость применения предложенных рекомендаций по совершенствованию собираемости налога на добавленную стоимость для экономики Российской Федерации и Перу. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические и нормативные основы налогообложения НДС при сборе налогов в Перу и России. Во второй главе проведен анализ собираемости налога на добавленную стоимость в двух странах за период с 2015 по 2021 гг. В третьей главе сформулированы рекомендации по совершенствованию собираемости налога. / The purpose of this study is to develop recommendations and proposals for improving the collection of value added tax in Russia and Peru. The main point of scientific novelty is the author's attempt to compare two diverse tax systems, Russia and Peru, in terms of analyzing the collection of value added tax. Under the practical significance of the study, the author assumes the admissibility of the application of the proposed recommendations for improving the collection of value added tax for the economy of the Russian Federation and Peru. The final qualifying work consists of an introduction, three chapters, a conclusion and a list of sources used. The first chapter discusses the theoretical and regulatory foundations of VAT taxation in the collection of taxes in Peru and Russia. The second chapter analyzes the collection of value added tax in two countries for the period from 2015 to 2021. The third chapter contains recommendations for improving tax collection.

Much attention in recent years has gone to the evaluation of teacher effectiveness, and some scholars have developed conceptual models to evaluate the effectiveness. The purpose of this study was to compare three teacher evaluation models – the Texas Professional Development Appraisal System (PDAS), the teacher index model (TI), and the value-added model (VAM) – to determine teacher effectiveness using student demographic and longitudinal academic data. Predictive data from students included economic disadvantage status, ethnicity, gender, participation in special education, limited English proficiency, and performance on Texas Assessment of Knowledge and Skills (TAKS). Data serving as dependent variables were scores from Scholastic Aptitude Test (SAT®) verbal/critical reasoning and mathematics. These data came from 1,714 students who were 9.7% Hispanic, 9.2% African American, and 81.2% White. The models were tested for 64 English language arts teachers and 109 mathematics teachers, using student examination scores from the SAT® verbal/critical reasoning and mathematics. The data were aligned for specific faculty members and the students whom they taught during the year of the study. The results of the study indicated that the TI and VAM explained approximately 42% of the variance in college entrance exam scores from the SAT® verbal/critical reasoning and mathematics (R2 = 0.418) across mathematics and English language arts teachers, whereas the TI model explained approximately 40% of the variance in the SAT® scores (R2 = 0.402). The difference, however, in the R-squared values between the VAM and the TI model was not statistically significant (t (169) = 1.84, p > 0.05), suggesting that both models provided similar results. The least effective model used to predict student success on college entrance exams was the PDAS, which is a state-adopted model currently in use in over 1,000 school districts in Texas, The teacher PDAS scores explained approximately 36% of the variance in student success on the SAT® (R2 = 0.359). The study provides school leadership with information about alternative methods of evaluating teacher effectiveness without difficult formulas or high costs associated with hiring statisticians. In addition, results indicate that the models vary significantly in the extent to which they can predict which teachers are most effective in preparing students for college. This study also emphasizes the critical need to provide teacher evaluations that align with student achievement on college entrance exams.

No description available.

The prevalence of antibiotics on farms for therapeutic and prophylactic use in animals can cause negative effects on biomethane production during anaerobic digestion. Previous literature has found decreased biomethane production rates from a variety of antibiotics, but biogas inhibition differs between studies of continuous and batch reactors and the type of antibiotic studied. Cephalosporin drugs are the most common antibiotic class used to treat mastitis in dairy cows and can retain most of their bioactivity after excretion. Ceftiofur is a commonly used cephalosporin drug but no previous study investigating the effect of Ceftiofur on biomethane during continuous anaerobic digestion has been performed. The aim of this study was to examine the effect on biomethane production when manure from cows treated with Ceftiofur was anaerobically digested. Laboratory sized anaerobic digesters (AD) were run at thermophilic (55°C) temperatures and a 10 day hydraulic retention time. Manure from cows treated with Ceftiofur were fed to the antibiotic treatment reactors for 50 days. The reactor performance was measured by i) biomethane production, ii) waste stabilization in terms of solids and chemical oxygen demand, iii) change in mass of Ceftiofur and iv) change in concentration of antibiotic resistant genes, specifically cfx(A), mef(A), and tet(Q). There was statistically significant decrease in cumulative gas production due to the addition of Ceftiofur into the reactors, but no significant difference between treatments in waste stabilization in terms of percent volatile solids (VS) and total chemical oxygen demand (TCOD) reduction. Anaerobic digestion decreased the amount of Ceftiofur in manure, and the amount of Ceftiofur in the reactors reduced over the time of the experiment. Change in antibiotic resistant genes (ARGs) were gene dependent over time. Concentrations of tet(Q) reduced significantly between feed and effluent of both treatments, and cfx(A) reduced significantly for the control treatment but not the Ceftiofur treatment. Concentrations of mef(A) increased over time in both treatments. Overall, the addition of Ceftiofur in continuously operated anaerobic digesters negatively affected biomethane production, a value-added product responsible for on-farm renewable energy. However, anaerobic digestion does decrease the mass of Ceftiofur within manure, thereby reducing the environmental loading from run-off from farms. / Master of Science / Anaerobic digestion is a biological treatment technology used on farms to treat manure. It can be used to reduce potential environmental damage from contaminants and manure, homogenize manure for fertilizer, and produce methane gas for renewable energy. An emerging challenge in manure management is the presence of antibiotics such as ceftiofur used in animal production to prevent and treat illnesses. When antibiotics are used on livestock, they are excreted from the animal in manure. When the manure is added to the digester, the antibiotic molecules within the manure can kill the bacteria responsible for manure homogenization and gas production. Ceftiofur is a type of cephalosporin antibiotic used to treat dairy cows for mastitis, a bacterial infection of the udder. When the cows are treated with Ceftiofur, it can remain in the excreted manure and enter the digester. The use of antibiotics on farms is also leading to a global phenomenon known as antibiotic resistance. The bacteria that are exposed to antibiotics can develop mutations to become immune to the antibiotic, and can spread the mutations through antibiotic resistant genes (ARGs). ARGs can spread to bacteria which have never been exposed to antibiotics, making them resistant. This causes a significant concern in regards to disease treatment across the world as the efficacy of antibiotics is threatened. Understanding how ARGs move and how they can be eliminated is crucial to preventing global antibiotic resistance. The purpose of this study was to assess the effect of anaerobic digestion on Ceftiofur and ARGs. Four continuous lab-scale anaerobic digesters, two using control manure and two using manure from cows treated with Ceftiofur, were run at 55˚C for a period of 50 days. Over time, the reactor with manure from cows treated with the Ceftiofur antibiotic produced less gas as compared to the control digesters. The amount of Ceftiofur within the digesters decreased over time, demonstrating anaerobic digestion’s ability to degrade the antibiotic molecule. The effect of anaerobic digestion on the ARG concentration was gene specific. The concentration of the tet(Q) gene, a gene responsible for resistance against the very common antibiotic tetracycline, was reduced by anaerobic digestion. These results demonstrate that anaerobic digestion is a technology which can reduce the environmental impact of manure from Ceftiofur-treated cows. This shows that manure treatment can be a first step in combating antibiotic resistance across the globe.

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.

Master of Science / Department of Agricultural Economics / Ted C. Schroeder / Value-added management at the cow-calf level is integrated across breeding, health and nutrition programs. Hedonic pricing models are necessary to navigate through the layered management standards imposed by certified health and marketing programs on the cow-calf sector. Previous research in feeder calf pricing models provides insight on the use and development of ordinary least squares in estimating price effects. Breed, vaccination program, age-and-source verification and natural-beef production have become more relevant as vertical coordination has influenced commercial cow-calf producers. This study provides the industry with new information pertaining to the revenue opportunities that exist for cow-calf producers through increased coordination in the beef industry. Video and satellite auction markets are recognized as a national pricing mechanism for feeder cattle in the United States. These markets represent the management and marketing practices of national cow-calf producers and the tastes and preferences of a national stocker and feedlot industry. Previous research in feeder cattle pricing models is applied to the current genetic, management, marketing and market structure information from video auction markets to discover relevant price effects pertaining to value-added calf production. More intensive value-added management practices were expected to enhance the revenue of cow-calf producers selling their calves through video auction markets. This research confirms that verified health and genetic claims produce higher calf prices compared to commodity calves. Weaned calves with at least two rounds of respiratory vaccinations generated an additional $5.50 to $7.50 per cwt., and weaning created $2.75 to $4.50 per cwt. in premiums over non-certified health programs. There were statistical differences among the premiums for each aggregated breed influence, and Angus and black and black-white faced cattle offered the highest breed premiums at $5.25 to $7.50 per cwt. compared to Brahman-influenced calves. Age-and-source verification presents the best opportunity for video auction market premiums among recently developed marketing programs. Statistically significant premiums ranged from $1.25 to $2.00 per cwt. for both steers and heifers over the last five years.

Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part thereof. Section 37 of the Administration of Estates Act describes massed estates and therefore it also supplies the requirements for estate massing and will be explored in this study. Estate massing gives rise to tax consequences that would not have arised normally. Due to estate massing there will be tax consequences for the predeceased testator and the surviving testator(s) and even in some cases there will be tax consequences for the heirs. In this study, attention is paid to the tax consequences of estate duty, donations tax, transfer duty, VAT and CGT. The purpose of this study is to determine the difference between the consequences of estate massing should it happen in accordance with the requirements of the Administration of Estates Act and should it not happen in accordance with the requirements of the Administration of Estates Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2013