The past literature suggest that transportation can impact quality of life (QOL) both directly and indirectly. The first part of this dissertation attempted to comprehensively evaluate the impact of transportation (specifically public transit, and walkability) along with physical built environment, and sociodemographic indicators on community QOL, and overall life satisfaction (OLS) of an individual living in his community. The study used an advanced technique of structural equation modeling (SEM) to evaluate the impact of these factors on community QOL and individual’s OLS. The study results revealed that physical built environment, public transit need for a community, perceived public transit importance for a community, quality of public transit services, quality of walkability conditions, ease of travel in a community (mobility indicator), and sociodemographic indicators significantly impact community QOL, and also individual’s OLS either directly or indirectly through community QOL mediating variable. The literature review suggests that accessibility to important non-work amenities improve people’s QOL. So, it is important to examine social equity in terms of individual’s ability to access non-work amenities that are important for their daily life interests. The second part of dissertation focused on equity analysis in terms of people’s ability to access non-work amenities through public transit, and walk in the US. The non-work amenities considered in this study are: 1) grocery store or supermarket, 2) personal services, 3) other retail shopping, (4) recreation and entertainment, and (5) health care facility. It is concluded that equity in terms of public transit access to non-work amenities is regressive for the older age people, people without driving license, individuals who are covered under Medicare/Medicaid program (elderly, low income, people with disabilities), and non-metro area residents disadvantaged groups. In terms of walk access to non-work amenities, it is concluded that older age people, people without driving license, physically disable people, unemployed and students, people living in non-metro areas, and females face injustice. These groups are already disadvantaged in society because of their financial, and physical health constraints and should be having sufficient and easy public transit and walk access to their daily needs.

Bakgrund: Internationell forskning pekar nästan samstämmigt på ett systematiskt problem med att aktieanalytiker regelbundet misslyckas med att publicera korrekta riktkurser. Aktieanalytikerna tenderar att övervärdera aktier, och deras prognoser stämmer sällan. I litteraturen har det funnits ett antal variabler som samvarierar med den bristande träffsäkerheten. Ett ökat intresse av att handla svenska aktier gör problemet mer påtagligt på den svenska aktiemarknaden. Brister i aktieanalytikernas träffsäkerhet är ett relativt outforskat område på svenska börsnoterade bolag, varför det blir relevant att undersöka. Kunskapsbidraget kan nyttjas av privata och institutionella investerare som har ett intresse av svenska aktier. Syfte: Syftet med studien är att undersöka och analysera träffsäkerheten hos aktieanalytiker när det gäller riktkurser för svenska börsnoterade bolag. Studien syftar också till att undersöka hur olika variabler så som storlek, tillväxt, betavärde, kapitalstruktur, branschtillhörighet och implicit avkastning relaterar till prognosfelet på riktkurserna. Metod: Genom en kvantitativ metod baserad på en deduktiv ansats testas samband mellan aktieanalytikers träffsäkerhet och ett antal variabler som tidigare har påvisats i litteraturen. Paneldata från en sekundärkälla bygger upp studiens empiriska material och potentiella samband mäts med regressionsanalyser för tre olika tidshorisonter. Den beroende variabeln är det absoluta prognosfelet på publicerade riktkurser, och de förklarande variablerna är storlek, tillväxt, betavärde, kapitalstruktur, branschtillhörighet och absolut implicit avkastning. Vidare analyseras eventuell överoptimism hos aktieanalytikerna med hjälp av det relativa prognosfelet och t-tester. Resultat: Studien finner att aktieanalytiker systematiskt misslyckas med att korrekt prognostisera riktkurser på svenska börsnoterade bolag, och det genomsnittliga prognosfelet är 28% efter tre månader, 31% efter sex månader och 36% efter tolv månader. Vidare finner studien att träffsäkerheten är bättre för stora bolag, bolag med låg tillväxt och vid låg absolut implicit avkastning. Resultaten pekar på en systematisk överoptimism då aktiekurserna övervärderas i en mycket hög utsträckning. / Background: International research almost unanimously points to a systematic issue with equity analysts regularly failing to publish accurate target prices. Stock analysts tend to overvalue stocks, and their forecasts are rarely correct. The literature has identified correlations between the lack of accuracy and several variables. Increased interest in Swedish stocks intensifies the problem on the Swedish stock market. The lack of accuracy is a relatively unexplored area on Swedish listed companies, which makes it relevant to study. The knowledge contribution can further benefit private and institutional investors with an interest in Swedish stocks. Purpose: The purpose of the study is to examine and analyze the accuracy of equity analysts in predicting target prices for Swedish listed companies. The study also aims to examine how different variables such as size, growth, beta value, capital structure, industry, and implied return correlates to forecast error of target prices. Methodology: By employing a quantitative method based on a deductive approach, relationships between equity analysts' accuracy and a set of variables previously identified in the literature are tested. Panel data from a secondary source constitute the empirical material of the study, and potential correlations are measured using regression analysis for three different time horizons. The dependent variable is the absolute forecast error of published target prices, and the explanatory variables are size, growth, beta value, capital structure, industry, and absolute implied return. Furthermore, potential over-optimism among equity analysts is analyzed using the relative forecast error and t-tests. Results: The study finds that equity analysts consistently fail to accurately forecast target prices for Swedish listed companies, with an average forecast error of 28% after three months, 31% after six months, and 36% after twelve months. Furthermore, the study finds that accuracy is higher for large companies, companies with low growth, and when the absolute implied return is low. The results indicate a systematic over-optimism, as stock prices are significantly overvalued.

The following research completes several statistical analyses of per pupil expenditure data in the Commonwealth of Virginia to assess the degree of fiscal equity in the statewide finance model for public elementary and secondary education. Five years, between 2004 and 2020, were selected for analysis to examine whether trends noted in a 2005 study of fiscal equity in Virginia have remained constant or whether the degree of equity has increased or decreased. A historical overview of the funding of public schools in Virginia and revisions to the Virginia Constitution and its Education Articles provide information about the development of public education in Virginia. This commentary is followed by an explanation of the current funding model, Standards of Quality formula, and legislative criticism of the design elements thereof. School finance reform litigation from across the nation is then reviewed to demonstrate how the constitutionality of state public school finance models has been challenged in both federal and state courts over time. The school finance litigation discussion begins with the broad topic of equal protection guarantees in the federal Constitution and how those guarantees shaped early equity lawsuits. A survey of school finance reform cases is presented to show a progression from equity suits to adequacy suits. The litigation commentary concludes with a discussion of the most recent school finance case in Virginia, Scott v. Commonwealth (1994). After establishing the precedents for the analysis of state funding models, a series of dispersion statistics are calculated based on per pupil expenditures for each of the 132 school divisions in Virginia. These statistics include Range, Restricted Range, Coefficient of Variation, Gini Coefficient, and McLoone Index. The findings of the 2004-2020 analyses are compared to the findings of the 2005 study of fiscal equity in Virginia. The noted results of the analyses have implications for policy makers in the Commonwealth. / Doctor of Education / The following research completes statistical analyses of educational spending data to assess equity in the statewide finance model for public elementary and secondary school in the Commonwealth of Virginia. Five years—2004, 2008, 2012, 2016, and 2020—were selected for analysis to examine whether trends noted in a 2005 study of fiscal equity in Virginia have continued or whether the degree of equity has increased or decreased. A historical overview of the funding of public schools in Virginia and revisions to the Virginia Constitution and its Education Articles provide information about the development of public education in Virginia. This commentary is followed by an explanation of the current funding model (the Standards of Quality formula), legislative criticism of the formula, and an overview of school finance reform litigation from across the nation. The school finance litigation discussion begins with equal protection guarantees and develops to show a progression from cases that challenge equity in funding to cases that challenge the adequacy of funding. The litigation commentary concludes with a discussion of the most recent school finance case in Virginia, Scott v. Commonwealth (1994). After establishing the precedents for the analysis of state funding models, a series of statistics are calculated based on per pupil expenditures for each of the 132 school divisions in Virginia. The findings of the 2004-2020 analyses are compared to the findings of the 2005 study of fiscal equity in Virginia. The noted results of the analyses have implications for policy makers in the Commonwealth.

This thesis focuses on theoretical views of owners' equity according to US GAAP, IAS/IFRS and the accounting standards and laws of the Czech Republic. Its main part deals with assets, changes in owners' equity, income, capital structure and some of the indicators of financial analysis. The practical part of the thesis focuses on owners' equity analysis in three corporations in the accounting period 2004--2006.