Doctor of Philosophy / Department of Curriculum and Instruction / Michael F. Perl / This exploratory correlational study seeks to answer the question of whether a relationship exists between student average test score gains on state exams and teachers’ rating of values on the Schwartz Values Survey. Eighty-seven randomly selected Kansas teachers of math and/or reading, grades four through eight, participated. Student test score gains were paired with teachers and averaged. The results of these backward stepwise entries of multiple regressions using SPSS software are reported. Significant relationships with large effect sizes are reported for teacher values and student test score gains in reading and math. Models of teacher values are found that account for thirty-two percent of the average student test score gains in reading and for forty-three percent of the average student test score gains in mathematics. The significant model of values with the greatest adjusted relationship with reading test score gains is described as the Relational Teacher Value Type. The valuing of True Friendship (close supportive friends) and the valuing of Sense of Belonging (feeling that others care about me) proved to be the most powerful indicators of student reading score gains within this type. The significant model of values with the greatest adjusted relationship with mathematics test score gains is described as the Well-Being Teacher Value Type. The valuing of Healthy (not being sick physically or mentally), the valuing of Reciprocation of Favors (avoidance of indebtedness), and Self Respect (belief in one’s own worth) proved to be the most powerful indicators of student mathematics test score gains within this type. The significant value items within each of the above types’ models are discussed regarding possible reasons for their relationships to student test score gains. A value that is found significant for both reading and mathematics teachers in accounting for student test score gains is Moderate (avoiding extremes of feeling and action). Of the teachers in the study that taught mathematics and reading, their students’ mathematics score gains did not correlate in a statistically significant way with their students’ reading score gains, suggesting that a teacher’s ability to teach math has little to do with a teacher’s ability to teach reading.

M.Com. (Economics) / Please refer to full text to view abstract

M.Comm. / Since the April 1994 elections the issue of economic empowerment and growth have had a high priority on the agenda of the Government of National Unity of South Africa. Small and medium enterprises (SME's) represent an important vehicle to address the challenges of job creation, economic growth and equity in our country. Throughout the world one finds that SME's are playing a critical role in absorbing labour, penetrating new markets and generally expanding economies in creative and innovative ways. Research indicates that there are more than 800 000 small and medium enterprises in South Africa, absorbing about a quarter of the approximately 15 million people which comprises the formal labour force. According to the White Paper on National Strategy for the Development and Promotion of Small Business in South Africa (1995:10), this does not include about 3,5 million people who are involved in some or other type of survivalist enterprise activity force. While the importance of large industrial, mining and other enterprises for the growth of the economy cannot be denied, there is ample evidence that the labour absorptive capacity of the small business sector is high, with the average capital cost per job created in this sector, usually being lower than in big businesses. In addition the small business sector's role in technical and other innovations is vital for the many challenges facing the South African economy. Notwithstanding the importance of small enterprises in the South African economy, they are still faced with a wide range of constraints and problems that are common to small enterprises. There can be no doubt that compared to big businesses in South Africa and small businesses in other countries, these problems have not been sufficiently addressed. The constraints relate, amongst others, to the legal and regulatory environment confronting SME's, the access to markets, finance, the acquisition of skills and management expertise and in some cases, the tax burden. This study will be aimed at addressing the problems that small enterprises experience with the South African Tax System. The dissertation is based on various Acts as effective during April 1997. Various factors were identified in the Interim Report of the Commission of Inquiry into certain aspects of the Tax Structure of South Africa, (Katz, November 1994:150) under the chairmanship of Prof. M.M. Katz. These factors include, amongst others, the following: Small and medium-sized enterprises have a greater dependence on the working proprietor as a source of funds, since they do not have access to public securities markets for the issue of equity or long term loan capital. The taxation of the income of the working proprietor therefore directly depletes their principal source of equity capital, requiring the entrepreneur to make greater use of short term debt finance. This in turn increases their risk exposure; Whereas savings which flow via financial institutions (for example, through pension and life insurance contributions) to the corporate sector enjoys tax relief, no equivalent relief is available to working proprietors who invest in their own businesses; There is considerable evidence that the compliance burden of taxation falls disproportionately on smaller enterprises, who do not have expertise in the completion of tax returns or in other aspects of tax compliance, and either make use of expensive professional assistance or rely on the proprietor's own efforts. The compliance burden is aggravated by frequent changes in the tax system, complicated structures and rules, and the lack of taxpayer education opportunities. The problem of the compliance burden on smaller enterprises has probably become more severe in recent years as a consequence of the introduction of Value Added Tax and the fact Jiat the present Standard Income Tax on Employees personal income tax requires more detailed personnel records than the former Final Deduction System which it replaced; The general bias in tax systems towards favouring capital investment and penalising employment through investment relief and social security contributions tends to favour large firms, which have easier access to sources of capital, and discriminates against smaller firms which tend to be more labour intensive.

This thesis includes a financial analysis of AGC Flat Glass Czech a.s. on the basis of financial reports of the period 2005 - 2009. The theoretical part describes the methods of financial analysis - absolute and ratio analysis, predictive models, economic value added. The practical part includes an analysis of macroeconomic and industry growth, the financial analysis and comparison with the industry.

The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.

The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

This thesis is devoted to financial analysis and it explains all the attributes and methods. These are applied to the example of T-Mobile, Inc. The core of this analysis is the processing of official financial statements of the company. Particular emphasis is placed on the bankruptcy models. The aim is to evaluate the current economic development of the company and its current market position, including a comparison with the competition. Thesis evaluates the financial health of the company from 2005 to 2009.

The goal of this thesis is to apply methods of financial analysis at the selected company and assess that way financial situation. In the theoretical section summarizes the findings of financial analysis, its methods and procedures. The practical section assesses past and current financial state of company Povrchová důlní, s.r.o. in the years 2005 to 2009, by using selected methods of financial analysis. In conclusion of practical part is analyzed company compared with the industry in which operates, and is assessed the impact of the economic crisis on economy of company.

This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.

Thesis advisor: Henry I. Braun / With teachers being largely held accountable for student learning outcomes, it is of critical importance to identify effective and ineffective teachers through the development and implementation of a successful teacher evaluation system. Addressing the call to explore indicators of teacher effectiveness and enhance the traditional methods and practices of teacher evaluation, this study extends current efforts investigating different approaches to measuring teacher effectiveness through exploration of the relationship between two indicators of teacher effectiveness: the value-added estimates based on student test performance and growth, and the quality of student learning objectives (SLO) developed by teachers. It uses data from a large school district in North Carolina, comprising student achievement outcomes in mathematics and reading across five grades and three years. Different hierarchical linear models are employed to obtain teachers' VAM estimates with regression adjustments for prior years of achievement, student background characteristics, and teacher level covariate adjusted for each set of models. Weighted Least Squares (WLS) analysis, logistic regression, and point-biserial analysis are used to examine the variations in the relationships among teachers' VAM estimates, SLO quality and SLO attainment status across years and grades. The HLM results revealed fluctuations in teachers' VAM rankings obtained at different stages of the model sequence that caused the correlations with SLO quality to vary as well. The WLS results indicated that the correlations between VAM and SLO quality also varied across years and grades. Further data analysis revealed generally weak associations between SLO quality and attainment status, as well as those between teachers' VAM estimates and whether their SLOs were achieved. / Thesis (PhD) — Boston College, 2015. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Research, Measurement and Evaluation.