The purpose of this study was to develop an explanation for the volatile behavior of the Local Composite Index, Virginia's measure of public school division fiscal capacity. This study documented and analyzed the behavior of the mathematical and structural components of the current formula over the period inclusive of Biennia 1984-86 through 1996-98. It was implemented in five phases: 1. Literature Review. Literature related to public school division fiscal capacity was reviewed: a) To identify normative and procedural concepts important to the philosophical development of fiscal capacity. b) To delineate the various models used across the United States in the determination of public school fiscal capacity. c) To examine components of indices, their application, and criteria for evaluating their behavior. 2. Local Composite Index Review. Information was collected from various sources regarding the Local Composite Index and its components for all school divisions in the Commonwealth. 3. Database Development. A relational database was developed to facilitate exploratory trend analyses of the LCI and its components. 4. Analysis. An identification and analysis of three trends was selected, defined, and undertaken: a) Biennial Change Rate of the Indicators, Local and State b) Biennial Change Rate of the Standardized Indicators, Local and State c) Net Biennial Change Rate of the Local to State Ratio for the Standardized Indicators 5. Case Studies. Five case studies of public school divisions and the Commonwealth of Virginia were performed to provide an in-depth and quantitative analysis of the interaction of the various component trends of the Local Composite Index and their resultant effects. The study identified specific phenomena and their percentage contribution to the volatility of the Local Composite Index. The study found three interactive effects of the LCI ratio structure that contribute to its volatility: * The Ratio structure can enhance the LCI value. * The Ratio structure can dampen the LCI value. * The ratio structure allows for Synthetic Change within the Local or State Standardized Indicators, which stimulates unpredictable patterns of volatility. / Ph. D.

The purpose of the study was to determine whether or not a variance in the quality of the public high school facilities existed among the Commonwealth of Virginia school divisions, since the 1982 Peccia study, An Analysis Of The Financing Of Public High School Capital Facilities In Virginia. Reasons for the variance in the quality of the public high school facilities, if any, were determined from an examination of a capital facilities survey instrument and various economic and financial characteristics. Methods and procedures used in the study included the capital facilities survey instrument, Crossman CAFIS. The Crossman CAFIS accurately reflected not just the number of facilities that existed in the school divisions but the quality of each facility. The researcher sent an electronic survey instrument to each high school principal within the sampled school divisions to rate their facilities using 75 indicators. The researcher visited all the high schools within the study in order to ensure the variance in how one perceives the differences in facilities would be limited. Any variance in the quality of the public high school facilities among the sampled school divisions were examined for economic factors that include; local composite index, fiscal effort and fiscal capacity. A significant finding of the study was that a large variance existed between the quality of high school facilities within the sampled school divisions, as measured by Crossman CAFIS. Reasons for that variance can be partially attributed to the fiscal effort of the sampled school divisions. School divisions that made a large fiscal effort and had a large fiscal capacity scored high on the Crossman CAFIS. School divisions that made a low fiscal effort and had low fiscal capacity, also scored low on the Crossman CAFIS. The lowest quality of high school facilities were found to be in the Western region of Virginia, despite isolated instances of high fiscal effort by some school divisions. Implications and recommendations were made in accordance with the findings of the study. A large variance existed in the Virginia school divisions between the quality of high school facilities as measured by CAFIS. The reason for the variance in high school facilities were due in part to the level of fiscal effort exerted by the school divisions. / EDD

<p>The ability to raise revenue is one of the most fundamental requirements for state- hood. Without revenues, states are unable to perform even the most basic tasks. In this dissertation I aim to answer the question: When do authoritarian elites in- vest in fiscal capacity? First, I develop a theoretical argument using computational modeling techniques. I contend that inequality increases the costs associated with higher fiscal capacity due to a possible regime change in the future. On the other hand, elite demand for government spending can raise the incentives for autocrats to increase the tax capacity of the state. Complimentarity between elite-owned capital and government investment can lead to a demand for higher taxation. Based on their personal utility associated with government spending, elites weigh the current benefit of higher tax capacity with possible future costs.</p><p>I then test the overarching theoretical argument across two different datasets. First, I empirically investigate the question on a sample of over 90 authoritarian regimes from 1980 to 2006. Estimating a number of different models and including a variety of controls, I find that inequality has a strong negative long term effect on fiscal capacity. On the other hand, more industrial countries have higher levels of capacity. In the second empirical chapter, I investigate the theoretical argument on newly collected data on tax revenue and administrative spending in local Prussian counties in the 19th century. Again, I find that local inequality has strong negative effects, while more industrial areas are associated with higher levels of fiscal capacity.</p> / Dissertation

Fiscal capacity is some type of quantifiable measure of economic resources existing within a political subdivision, jurisdiction, or governmental unit which may be utilized to support a wide array of public functions. Measures commonly used throughout the United States as indicators of economic capacity are tax bases and personal income. The most commonly used measure for fiscal capacity is equalized assessed value of property within the governmental units in question. Once the fiscal capacity is determined, relative capacity among governmental units may be calculated by dividing the aggregated capacity measure by total population or total pupils. The equalization of educational opportunity is dependent partially upon accurately measuring a locality's ability to pay taxes. Prior to the 1971 establishment of the Standards of Quality in Virginia, the public school funding formula relied exclusively on equalized (true) valuation per pupil to measure the fiscal capacities of the several school divisions. Unfortunately, by employing only true valuation per pupil as the sale measure of fiscal capacity approximately fifty percent of the ability to pay was ignored. As a consequence, the Commonwealth developed and implemented a index of fiscal capacity composed of several measures of fiscal capacity. / Ed. D.

With the advent of the Municipal Management Finance Management Act, (Act 56 of 2003), working capital issues have been legislatively forced onto managers’ daily agenda. Municipal finance officials have been given a clear mandate to focus greater attention on issues such as debt and cash management and stricter policies relating to short term credit financing. The MFMA allows for the unlocking of the fiscal powers of a municipality to generate its own income. Research objectivesThisresearch is intended as a pilot study that argues greater focus on and improvement of, working capital procedures would assist a municipality to exploit this fiscal capacity. Other objectives include: - Generate greater interest in this topic amongst researchers. - Identify factors that limit the implementing good working capital policy. - Identify factors the affect the income earning ability of municipalities. - Identify possible best practices benchmarking.

With the advent of the Municipal Management Finance Management Act, (Act 56 of 2003), working capital issues have been legislatively forced onto managers’ daily agenda. Municipal finance officials have been given a clear mandate to focus greater attention on issues such as debt and cash management and stricter policies relating to short term credit financing. The MFMA allows for the unlocking of the fiscal powers of a municipality to generate its own income. Research objectivesThisresearch is intended as a pilot study that argues greater focus on and improvement of, working capital procedures would assist a municipality to exploit this fiscal capacity. Other objectives include: - Generate greater interest in this topic amongst researchers. - Identify factors that limit the implementing good working capital policy. - Identify factors the affect the income earning ability of municipalities. - Identify possible best practices benchmarking.

nÃo hà / Este trabalho apresenta estimativas para o Ãndice de EsforÃo Fiscal â IEF dos municÃpios paraibanos nos anos de 2007 e 2009. O IEF à a razÃo entre a arrecadaÃÃo prÃpria efetiva dos municÃpios e a arrecadaÃÃo potencial que à estimada por meio dos parÃmetros de uma regressÃo cross-section, que inclui vÃrios fatores econÃmicos, institucionais e localizacionais como preditores da receita prÃ-pria dos municÃpios. Em linha com outros estudos, os modelos estimados demonstram que hà desincentivo da arrecadaÃÃo prÃpria dos municÃpios em funÃÃo do aumento das receitas de transferÃncias intergovernamentais. Comparando os Ãndices de eficiÃncia estimados, o municÃpio de Santa Rita monstrou-se o municÃpio mais eficiente nos dois anos analisados, arrecadando por volta de 185% de sua capacidade fiscal estimada em 2009. Por outro lado, um dos destaques negativos à a capital do Estado, JoÃo Pessoa, que em 2009 arrecadou apenas 40% de sua capacidade fiscal estimada. / This paper presents estimates for the Fiscal Stress Index - IEF municipalities of ParaÃba in the years 2007 and 2009. The IEF is the ratio of own tax revenues of municipalities and effective storage potential that is estimated by the parameters of a cross-section regression, which includes various economic factors, institutional and locational as predictors of own revenue of municipalities. In line with other studies, the estimated models show that there is a disincentive of own tax revenues of municipalities due to the increase in revenues from intergovernmental transfers. Comparing the efficiency ratios estimated, the municipality of Santa Rita demonstrated to be the more efficient in the two years analyzed, raising around 185% capacity in 2009 estimated tax. On the other hand, a key negative is the state capital, JoÃo Pessoa, that in 2009 earned only 40% of their estimated fiscal capacity.

O tema das políticas públicas tem assumido uma importância cada vez maior no debate acadêmico na área de educação física. Essa realidade está diretamente associada ao volume de políticas que passaram a ser implementadas pelo Estado. Dentre essas, destaca-se o Programa Segundo Tempo que surge com uma preocupação de democratizar a prática esportiva. Após quase uma década de efetivação, torna-se importante refletir sobre seus resultados. Nesse sentido, o estudo teve como preocupação central verificar se o Programa Segundo Tempo alcançou de forma prioritária aqueles municípios mais vulneráveis na escala nacional, intrarregional e estadual e identificar as instituições que foram mais efetivas em sua difusão no intervalo de tempo entre 2005 e 2009. De forma complementar, o estudo procurou identificar o impacto do partido político, da capacidade fiscal e do ambiente institucional como vetores explicativos à difusão. O programa apresenta dificuldades para alcançar aqueles mais vulneráveis. Nem a Capacidade Fiscal per capita, nem o ambiente institucional não explicam sua difusão. Por outro lado, o estudo identificou haver uma relação entre a Coalizão Eleitoral e os partidos de esquerda na difusão do programa. No entanto, esse resultado foi mitigado por conta da baixa capacidade de adesão ao programa por parte do poder público municipal. / The issue of public policy has assumed a growing importance in the academic debate in the field of physical education. This reality is directly related to the volume of policies that are implemented by the State. Among these, there is the Programa Segundo Tempo that comes with a concern to democratize the sport. After nearly a decade of accomplishment, it becomes important to reflect on its results. In this sense, the present study aimed to verify whether the central concern of Programa Segundo Tempo achieved its priority in most vulnerable in cities nationwide, intra-region and state and to identify the institutions that were more effective in its diffusion in the time interval between 2005 and 2009. In a complementary way, the study sought to identify the impact of the political, fiscal capacity and the institutional environment by explaining the diffusion vectors. The program presents difficulties to achieve those most vulnerable cities. Either the per capita fiscal capacity or the institutional environment do not explain its spread. On the other hand, the study identified a relationship between the Electoral Coalition and leftist parties in the dissemination of the program. However, this result was mitigated because of the low ability of adherence to the program by the local government.

O tema das políticas públicas tem assumido uma importância cada vez maior no debate acadêmico na área de educação física. Essa realidade está diretamente associada ao volume de políticas que passaram a ser implementadas pelo Estado. Dentre essas, destaca-se o Programa Segundo Tempo que surge com uma preocupação de democratizar a prática esportiva. Após quase uma década de efetivação, torna-se importante refletir sobre seus resultados. Nesse sentido, o estudo teve como preocupação central verificar se o Programa Segundo Tempo alcançou de forma prioritária aqueles municípios mais vulneráveis na escala nacional, intrarregional e estadual e identificar as instituições que foram mais efetivas em sua difusão no intervalo de tempo entre 2005 e 2009. De forma complementar, o estudo procurou identificar o impacto do partido político, da capacidade fiscal e do ambiente institucional como vetores explicativos à difusão. O programa apresenta dificuldades para alcançar aqueles mais vulneráveis. Nem a Capacidade Fiscal per capita, nem o ambiente institucional não explicam sua difusão. Por outro lado, o estudo identificou haver uma relação entre a Coalizão Eleitoral e os partidos de esquerda na difusão do programa. No entanto, esse resultado foi mitigado por conta da baixa capacidade de adesão ao programa por parte do poder público municipal. / The issue of public policy has assumed a growing importance in the academic debate in the field of physical education. This reality is directly related to the volume of policies that are implemented by the State. Among these, there is the Programa Segundo Tempo that comes with a concern to democratize the sport. After nearly a decade of accomplishment, it becomes important to reflect on its results. In this sense, the present study aimed to verify whether the central concern of Programa Segundo Tempo achieved its priority in most vulnerable in cities nationwide, intra-region and state and to identify the institutions that were more effective in its diffusion in the time interval between 2005 and 2009. In a complementary way, the study sought to identify the impact of the political, fiscal capacity and the institutional environment by explaining the diffusion vectors. The program presents difficulties to achieve those most vulnerable cities. Either the per capita fiscal capacity or the institutional environment do not explain its spread. On the other hand, the study identified a relationship between the Electoral Coalition and leftist parties in the dissemination of the program. However, this result was mitigated because of the low ability of adherence to the program by the local government.

O tema das políticas públicas tem assumido uma importância cada vez maior no debate acadêmico na área de educação física. Essa realidade está diretamente associada ao volume de políticas que passaram a ser implementadas pelo Estado. Dentre essas, destaca-se o Programa Segundo Tempo que surge com uma preocupação de democratizar a prática esportiva. Após quase uma década de efetivação, torna-se importante refletir sobre seus resultados. Nesse sentido, o estudo teve como preocupação central verificar se o Programa Segundo Tempo alcançou de forma prioritária aqueles municípios mais vulneráveis na escala nacional, intrarregional e estadual e identificar as instituições que foram mais efetivas em sua difusão no intervalo de tempo entre 2005 e 2009. De forma complementar, o estudo procurou identificar o impacto do partido político, da capacidade fiscal e do ambiente institucional como vetores explicativos à difusão. O programa apresenta dificuldades para alcançar aqueles mais vulneráveis. Nem a Capacidade Fiscal per capita, nem o ambiente institucional não explicam sua difusão. Por outro lado, o estudo identificou haver uma relação entre a Coalizão Eleitoral e os partidos de esquerda na difusão do programa. No entanto, esse resultado foi mitigado por conta da baixa capacidade de adesão ao programa por parte do poder público municipal. / The issue of public policy has assumed a growing importance in the academic debate in the field of physical education. This reality is directly related to the volume of policies that are implemented by the State. Among these, there is the Programa Segundo Tempo that comes with a concern to democratize the sport. After nearly a decade of accomplishment, it becomes important to reflect on its results. In this sense, the present study aimed to verify whether the central concern of Programa Segundo Tempo achieved its priority in most vulnerable in cities nationwide, intra-region and state and to identify the institutions that were more effective in its diffusion in the time interval between 2005 and 2009. In a complementary way, the study sought to identify the impact of the political, fiscal capacity and the institutional environment by explaining the diffusion vectors. The program presents difficulties to achieve those most vulnerable cities. Either the per capita fiscal capacity or the institutional environment do not explain its spread. On the other hand, the study identified a relationship between the Electoral Coalition and leftist parties in the dissemination of the program. However, this result was mitigated because of the low ability of adherence to the program by the local government.