This study analyzed the correlation between students' third grade reading ability and sixth grade reading ability. The data were collected from an urban school district, and the participants were students whose records contained information from their third grade school year and their sixth grade school year. The Utah English Language Arts Criterion-Referenced Tests (ELA-CRT) administered in third and sixth grade were used to determine reading ability. Additional demographic data, including race, gender, special education identification, free/reduced lunch, and English Language Learner (ELL), was assessed and controlled for in the data analysis and provided important information concerning the overall findings. Analysis revealed that third grade reading scores had a strong predictive value on sixth grade reading scores. Certain demographic variables carried statistically significant correlations with sixth grade reading performance including race, special education identification, free/reduced lunch, and ELL identification. However, when analyzed together and considering the statistical weight each other, only third grade reading performance, free/reduced lunch, and ELL identification held significant correlations.

The purpose of this study is to show the development of the motion picture program as a teaching aid in South Marshall School, Marshall, Texas, to determine the value of the motion pictures in the social-studies program, with special emphasis upon learning and retention of facts and general information at the third- and sixth-grade levels, and to induce all teachers of the faculty to use the motion picture as a tool for a happier and more meaningful learning experience for boys and girls.

The purpose of this study is to determine if elementary school children progress faster in academic or tool subjects when taught through interest units in an integrated curriculum or when taught the separate subjects by a traditional method. Reading, spelling, and handwriting are used as illustrative subjects in the sixth grade with reading only in the second grade.

No description available.

The study proposes an alternative way for elementary school educators to instruct students in spelling. It suggests that spelling instruction should allow ample time for students to manipulate letters and patterns in their spelling words and provide time for writing. It also offers a two-week lesson plan of spelling instruction backed by research. The study was conducted using a mixed design with a predominantly Hispanic 6th grade class at a Title I school, with 60% of the students classified as English Language Learners. The study design consisted of observations of the students manipulating the spelling words, anecdotal notes taken while observing the students, and the collection of writing samples across time. Data was collected by four formal language arts tests and bimonthly spelling assessments.

The conflict between the First Amendment and the Sixth Amendment is not new nor is it easily decipherable. Both amendments appear to have absolute priority, yet they appear to conflict (Erickson, 1977). The First Amendment declares unequivocally, "Congress shall make no law...abridging the freedom of speech, or of the press[,]" while the Sixth Amendment states with equal force, "In all criminal prosecutions, the accused shall enjoy the right to a speedy public trial, by an impartial jury of the state and district wherein the crime shall have been committed..." (U.S. Constitution, Amendment I, Amendment VI). Free speech and an unrestricted press can lead to a partial jury, but a jury unbiased by the media may mean restricted speech. In the judicial system the debate about how to balance these two competing constitutional rights has raged for decades, but one critical area—the nature and characteristics of requests for judicial "gag" orders—has been largely ignored. This thesis analyzed 103 cases from the Media Law Reporter volumes 19 through 33 (approximately 1991-2005) where gag orders were requested because of pretrial publicity. Those 103 cases were evaluated for the type of case, the reason for the case, when the gag order was requested, who requested the gag order, why they requested the gag order, who opposed the gag order, why they opposed the gag order, and why the gag order was granted or denied. It was found that although the issue of gag orders and their use in trials is not settled there is a general pattern to how they tend to be used. This study found that gag orders are most commonly used by judges in serious criminal trials, particularly at the federal level. Further, these cases usually involved juries, and the targets of the gag order were the parties involved in the trial, not the press.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-26T10:52:44Z No. of bitstreams: 1 Áurea Rodrigues Nunes.pdf: 1218149 bytes, checksum: e4eeb4803905d5f9c4b16a01ae01d3f5 (MD5) / Made available in DSpace on 2018-11-26T10:52:44Z (GMT). No. of bitstreams: 1 Áurea Rodrigues Nunes.pdf: 1218149 bytes, checksum: e4eeb4803905d5f9c4b16a01ae01d3f5 (MD5) Previous issue date: 2018-09-10 / The present work refers to the "More Education São Paulo" Program, an educational policy that was implemented in 2014 in the city of São Paulo and promoted the reorganization of the Fundamental Education in learning cycles, with the objective of verifying the perception of teachers as well as the possible contributions of this practice to the transition from the fifth to the sixth year of elementary education, the theme of this production. It was developed from a qualitative approach, and presents as theoretical basis the studies of Freire (1996), Perrenoud (2000), Moll (2004), Rios (2010), Libâneo (2011), Fazenda (2008-2011-2013) , Beyer (2013), Tardif (2014) and André (1983), the latter being the basis for the analysis of the data obtained in the field research, which, together with a documentary research, compose this production. Such research indicates that the transition from the fifth to the sixth grade is still a difficult time for both students and teachers and that Shared Teaching is a way to mitigate this process and that its greatest contribution is in the fact that it makes possible the establishment of an initial bond between the teachers and the future students of the 6th grade. In addition, the research reveals that there is a need for investment in continuing education to guarantee the quality of teaching practice in this modality, as well as the perception and understanding of interdisciplinarity as the guiding thread of the teaching and learning process. It also reveals that the lack of time and space for planning presents itself as an impediment for Shared Teaching to be properly developed and effectively incorporated into the school project / O presente trabalho faz referência ao Programa “Mais Educação São Paulo”, política educacional que, implementada em 2014 no Município de São Paulo, promoveu a reorganização da Educação Fundamental em ciclos de aprendizagem, sendo realizado com objetivo de verificar qual a percepção de professores(as) especialistas acerca do Ciclo Interdisciplinar e da prática da Docência Compartilhada que nele está inserida, bem como acerca de possíveis contribuições dessa prática para a transição do quinto para o sexto ano do Ensino Fundamental, temática dessa produção. Foi desenvolvido a partir de uma abordagem qualitativa e, apresenta como base teórica os estudos de Freire (1996), Perrenoud (2000), Moll (2004), Rios (2010), Libâneo (2011), Fazenda (2008-2011-2013), Beyer (2013), Tardif (2014) e André (1983), sendo este último o que fundamenta o processo de análise dos dados obtidos na pesquisa de campo que, juntamente com uma pesquisa documental compõe essa produção. Tal pesquisa indica que a passagem do quinto para o sexto ano ainda continua sendo um momento difícil tanto para alunos(as) como para professores(as) e que, a Docência Compartilhada é um meio de atenuar esse processo e que, sua maior contribuição está no fato dela possibilitar o estabelecimento de um vínculo inicial entre professores(as) especialistas e os futuros alunos de 6ºs anos. Além disso, a pesquisa revela que existe a necessidade de investimento em formação continuada para garantir a qualidade da prática docente nessa modalidade, bem como a percepção e compreensão da interdisciplinaridade como fio condutor do processo de ensino e aprendizagem. Revela também que a falta de tempo e espaço para planejamento se apresenta como um impedimento para que a Docência Compartilhada seja devidamente desenvolvida e efetivamente incorporada ao projeto escolar

Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel. Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden. För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen. Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen. Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej. Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland. Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat. Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten. / Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years. Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax. To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply. To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination. The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union. Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union. With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State. The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.

<p>Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel.</p><p>Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden.</p><p>För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen.</p><p>Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen.</p><p>Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej.</p><p>Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland.</p><p>Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat.</p><p>Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten.</p> / <p>Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years.</p><p>Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax.</p><p>To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply.</p><p>To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination.</p><p>The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union.</p><p>Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union.</p><p>With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State.</p><p>The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.</p>

No description available.