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1
Van, der Linden Courtney Adele. "An Historical Analysis of Fiscal Equity in the Commonwealth of Virginia: 2004-2018." Diss., Virginia Tech, 2021. http://hdl.handle.net/10919/103965.
Full textAbstract:
This research examines the horizontal and vertical equity of public school funding in the
Commonwealth of Virginia from 2004 to 2018. This study analyzed and measured the horizontal
and vertical equity funding allocations across each reporting division in the Commonwealth of
Virginia from FY2004 to FY2018 in two-year increments reflective of the final year in each
biennium where the local composite index (LCI) is calculated. Data were collected for the 132
reporting divisions in the Commonwealth of Virginia including funding amounts, student counts,
categorical counts, and average daily membership. Weights were applied to specific groups
within the study (i.e., economically disadvantaged students, special education students, and
English language learners) in order to obtain vertical equity measures. The chosen measures of
wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient
of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini
Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010,
2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each
district across the Commonwealth of Virginia with both unweighted and weighted values. The
information from these analyses will help inform researchers and educational leaders about the
current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will
inform stakeholders about whether or not horizontal and vertical fiscal equity measures have
increased or decreased in the selected fiscal years for the Commonwealth of Virginia.Doctor of Education
This research examines the equity of public school funding in the Commonwealth of Virginia from 2004 to 2018 two different ways. First, the research measures equity where every student is mathematically identical, which is how funding currently works; this is called horizontal equity. The second measure of equity in this research applies mathematical weights of different amounts to students with different classifications that historically cost more to educate (i.e., economically disadvantaged students, special education students, and English language learners) (Berne and Stiefel, 1984; Verstegen and Knoeppel, 2012); this is referred to as vertical equity. This study analyzed and measured the horizontal and vertical equity funding allocations across each reporting division in the Commonwealth of Virginia from fiscal year 2004 to fiscal year 2018 in two-year increments. This is because every two years, the amount of funding a division receives is recalculated as is the division's ability to pay, also known as the local composite index (LCI). For the purposes of this study, the final year of each two-year cycle was analyzed. Data were collected for the 132 reporting divisions in the Commonwealth of Virginia including funding amounts, student counts, categorical counts, and average daily membership. Weights were applied to specific groups within the study (i.e., economically disadvantaged students, special education students, and English language learners) in order to obtain vertical equity measures. The chosen measures of wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010, 2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each district across the Commonwealth of Virginia with both unweighted and weighted values. The information from these analyses will help inform researchers and educational leaders about the current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will inform stakeholders about whether or not horizontal and vertical fiscal equity measures have increased or decreased in the selected fiscal years for the Commonwealth of Virginia.
2
Ljubenović, Žarko. "Equity research - Corticeira Amorim S.G.P.S., SA : vertical and horizontal integration." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19379.
Full textAbstract:
Mestrado em FinançasO presente projecto consiste numa avaliação da Corticeira Amorim SGPS SA. Este contém uma análise financeira detalhada da empresa, focando-se ainda na indústria e nas oportunidades de M&A para a Corticeira Amorim e os seus concorrentes. Este relatório segue o formato recomendado pelo CFA Institute e considera apenas informação pública disponibilizada até 15 de Janeiro de 2019. A empresa em questão foi selecionada pela CFA Society Portugal no âmbito do CFA Research Challenge 2019. A Corticeira Amorim, uma das maiores empresas em Portugal, é a maior produtora de rolhas de cortiça a nível mundial. A empresa domina a indústria com uma quota de mercado de 44%. Da nossa análise resulta uma recomendação de COMPRA com um preço-alvo de €10.9/ação, correspondente a um potencial de valorização de +21% face à cotação de 31 de Dezembro de 2018. Para avaliar a Corticeira Amorim foi utilizado o método de Fluxos de Caixa Descontados (DCF), uma vez que se trata de uma empresa matura com fluxos de caixa estáveis. O principal modelo utilizado foi o Free Cashflow to the Firm (FCFF). Como complemento à nossa análise, foram ainda utilizados os modelos Free Cash Flow to Equity (FCFE) e Dividend Discount Model (DDM). Os principais riscos para a nossa recomendação são relativos às possíveis mudanças no consumo de vinho e à não existência de cortiça suficiente para os produtores. Adicionalmente, foi analisado o risco que advém de um cenário de maior consolidação do mercado.
This project consists of an Equity Research Report on Corticeira Amorim SGPS SA. It contains extensive financial analysis on the company with a special emphasis on the industry's landscape and the M&A opportunities available to the company and its competitors. This report follows the format recommended by the CFA Institute and is based on the publicly available information until the 15th of January 2019. The company was chosen by the CFA society Portugal for the CFA Research Challenge 2019. Corticeira Amorim, one of the biggest Portuguese companies, is the world's largest cork stoppers producer. It dominates the market with 44% of the global market share. The company is diversified within the cork industry as, besides stoppers, it produces the floor and wall coverings, insulation and composites. We issue a buy recommendation with the price target of €10.9 and upside potential of +21% from December 31st, 2018 closing price. To reach our price target we used the Discounted Cash Flow (DCF) approach, as it is a mature company with a stable cash flow stream. As the main model, we used the Free Cash Flow to Firm (FCFF). Additionally, to complement our analysis we used the Free Cash Flow to Equity (FCFE) and the Dividend Discount Model (DDM). The main risks to our recommendation are the change in wine consumption and the availability of cork. In addition, we extensively researched the risk that could come from further consolidation in the market and we offered our analysis for that scenario.
info:eu-repo/semantics/publishedVersion
3
Vosslamber, Robert John. "Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891 to 1984." Thesis, University of Canterbury. Accounting and Information Systems, 2010. http://hdl.handle.net/10092/4148.
Full textAbstract:
Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified.
This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee’s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers.
The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity.
Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm.
4
Vallejo-Torres, L. "An economic analysis of vertical equity in the delivery of health care in England." Thesis, University College London (University of London), 2012. http://discovery.ucl.ac.uk/1344093/.
Full textAbstract:
In this thesis we examine the overlooked issue of vertical equity in health care delivery. This principle requires that individuals with unequal needs receive appropriately unequal treatment. Most analyses of equity in health care delivery focus only on horizontal equity, i.e. the principle of equal treatment for equal needs. Therefore, the aim of this thesis is to assess and refine the techniques to investigate vertical inequity, and to offer evidence about vertical equity in the English health care system. The extent of inequalities in health is first investigated. We find persistent inequalities in health in England. We then illustrate the methods widely used in the literature to explore horizontal inequity in health care and highlight a major limitation; these studies ignore the possibility that the estimated differential treatment received by individuals with different needs is inappropriate. In order to identify the methods used to date to measure vertical equity we review the empirical literature. The most comprehensive techniques identified focused on the socioeconomic dimension of vertical inequity. We illustrate these techniques and suggest an extension to this measure that takes into account the full distribution of needs in a population. We apply our suggested methods to measure inequity in individual level and in area level health care provision in England. The optimal variation of health care with variation in needs is estimated based on subgroups less likely to be affected by unmet needs. The findings of this thesis indicate that there is vertical inequity in detriment to socioeconomic deprived groups and, to a larger extent, in detriment to those with larger needs. We show that including vertical inequity aspects may lead us to draw different conclusions about the nature and extent of inequity. Therefore, conclusions about inequities in health care are extensively being made on the basis of incomplete information.
5
Higginson, Martin Richard. "Identifying individual patients' socio-economic position : a basis for vertical equity approaches in primary health care." Thesis, Open University, 2010. http://oro.open.ac.uk/54832/.
Full textAbstract:
This thesis develops an original approach to identify the socio economic position of individual patients at GP practices. In diverse and densely populated inner city areas, there is reason to expect that an individually based measure of socio-economic position of individuals may be a useful tool to support effective use of resources in primary case. An innovative method of classifying individual patients' socio-economic positions when registering at a GP practice was developed for this purpose. It is argued that this method could be used as a basis for a vertical equity approach to healthcare. Logistic regression techniques and measures of sensitivity and specificity are used in an original method designed to identify patients to two socioeconomic benchmarks. Criteria are provided for a framework in which decisions can be made to target patients. The thesis adopts a critical perspective on current thinking around equity in healthcare. Interviews establish that NHS professionals agree that a vertical equity approach would be an effective means to address health inequities. However, they also see significant barriers to adoption of such an approach. A complex and sophisticated set of issues emerge from qualitative comments from patients concerning this research method. The comments demonstrate a deep engagement with the NHS. They include views on the determinants of health and the way in which healthcare is organised that relate directly to equity in healthcare. The findings are contextualised in the light of recent government policy proposals and challenge the direction of that policy as being ineffective in addressing health inequities. They also highlight possible future tensions between NHS professionals and patients.
6
Barrenho, Eliana, Marisa Miraldo, Mujaheed Shaikh, and Rifat Atun. "Vertical and horizontal equity of funding for malaria control: a global multisource funding analysis for 2006-2010." BMJ Publishing Group Ltd, 2017. http://dx.doi.org/10.1136/bmjgh-2017-000496.
Full textAbstract:
Background International and domestic funding for
malaria is critically important to achieve the Sustainable
Development Goals. Its equitable distribution is key in
ensuring that the available, scarce, resources are deployed
efficiently for improved progress and a sustained response
that enables eradication.
Methods We used concentration curves and
concentration indices to assess inequalities in malaria
funding by different donors across countries, measuring
both horizontal and vertical equity. Horizontal equity
assesses whether funding is distributed in proportion to
health needs, whereas vertical equity examines whether
unequal economic needs are addressed by appropriately
unequal funding. We computed the Health Inequity Index
and the Kakwani Index to assess the former and the latter,
respectively. We used data from the World Bank, Global
Fund, Unicef, President's Malaria Initiative and the Malaria
Atlas Project to assess the distribution of funding against
need for 94 countries. National gross domestic product
per capita was used as a proxy for economic need and
"population-at-risk" for health need.
Findings The level and direction of inequity varies across
funding sources. Unicef and the President's Malaria Initiative
were the most horizontally inequitable (pro-poor). Inequity
as shown by the Health Inequity Index for Unicef decreased
from -0.40 (P<0.05) in 2006 to -0.25 (P<0.10) in 2008, and
increased again to -0.58 (P<0.01) in 2009. For President's
Malaria Initiative, it increased from -0.19 (P>0.10) in 2006
to -0.38 (P<0.05) in 2008, and decreased to -0.36 (P<0.10)
in 2010. Domestic funding was inequitable (pro-rich) with
inequity increasing from 0.28 (P<0.01) in 2006 to 0.39
(P<0.01) in 2009, and then decreasing to 0.22 (P<0.10) in
2010. Funding from the World Bank and the Global Fund
was distributed proportionally according to need. In terms of
vertical inequity, all sources were progressive: Unicef and the
President's Malaria Initiative were the most progressive with
the Kakwani Indices ranging from -0.97 (P<0.01) to -1.29
(P<0.01), and -0.90 (P<0.01) to -1.10 (P<0.01), respectively.
Conclusion Our results suggest that external funding of
malaria treatment tends to be allocated to countries with
higher health and economic need but not in proportion
to their relative health need and income when compared
to other countries. While malaria eradication might
require funders to disproportionally allocate funding that
goes beyond (financial and health) need, our analysis
highlights that funders might potentially be targeting in
excess certain countries. Regular assessments of need
and greater coordination among donors are necessary
for equitable resource allocation, to improve and sustain
progress with malaria control and elimination.
7
Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.
Full textAbstract:
The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
8
Park, YoongSoo. "The development and field testing of an instrument for measuring citizens' attitudes toward public school funding in terms of equity, adequacy, and accountability." Ohio : Ohio University, 2010. http://www.ohiolink.edu/etd/view.cgi?ohiou1268147159.
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Collins, Scott F. "Equity and Adequacy: A Funding Crisis in the Tennessee Education System." [Johnson City, Tenn. : East Tennessee State University], 2004. http://etd-submit.etsu.edu/etd/theses/available/etd-1105104-100836/unrestricted/CollinsS111204f.pdf.
Full textAbstract:
Thesis (Ed.D.)--East Tennessee State University, 2004.Title from electronic submission form. ETSU ETD database URN: etd-1105104-100836 Includes bibliographical references. Also available via Internet at the UMI web site.
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Hein, Katja, and Deike Bode. "The Influence of Brand Equity and Brand Identity on Brand Extension Strategies." Thesis, Högskolan i Halmstad, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-29048.
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The times of following a ‘one brand – one product’ strategy have long past. Nowadays, firms are increasingly recognizing the true value of their brands and are starting to use these as a source of competitive advantage. By introducing new products under an existing brand name, firms leverage the power of their brands and thus, aim at benefiting from the success of the parent brand. Brands are amongst the most valuable assets owned by a company, which encourages them to engage in brand extensions. The authors mainly distinguish between three brand extension strategy types: line extension, vertical line extension and category extension. Previous quantitative studies have identified that particularly brand equity and brand identity stand out as significantly influencing brand extension strategies. Therefore, this qualitative case study further explores how these two branding constructs affect firms’ brand extension decisions. While most past studies investigated the potential success of fictitious brands, this study performs qualitative interviews with brand and product managers of eight real case firms operating in the FMCG industry in Germany. The empirical data indicates that the pressure to innovate rises, as more and more new extension products are being introduced to the market in recent years. Nevertheless, the majority of firms opt for line extension strategies, while only few dare to enter a further distanced market segment. Hence, the condition of a “fit” between the parent brand and extension product is mostly accounted for. The study further suggests that a brand without strong brand equity will not be able to perform brand extensions at any level. However, even if brands do benefit from strong brand equity, firms may adopt divergent strategies, which is mainly dependent on the brand’s identity. The research results show that narrowly defined brands, predominantly distinguishable by concrete product features and physical facets, restrict the firms’ capability to extend a brand beyond its original product line. Contrarily, brands with a more abstract or value based identity provide more opportunities to stretch further from the parent brand. An emotional brand that succeeds in building a relationship to the customer, in representing a distinct personality or telling a story, is able to extend to a new product category. The study concludes that certain brands may be under-exploited, as they do not leverage their high equity and identity capabilities in terms of extending the brand to a further distanced market segment. As a result of the findings, two Brand Extension Strategy Matrices are constructed, setting the brand identity abstraction level (product or value based identity) into relation to (1) brand equity and (2) the identity “fit” of an extension product and the parent brand. Each of these two matrices explains the strategic consequences of a given set of brand equity and brand identity.
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Hall, Bethane Jo Pierce. "An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332080/.
Full textAbstract:
One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
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Staňková, Alena. "Využití finanční analýzy pro zjištění výkonnosti firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221952.
Full textAbstract:
The diploma work considers about an estimation of company effiency. As a target analysis is used the financial analysis, delimitation of single financial analysis guider and its evaluation. As a effiency criterion is used EVA guider. The practical part presents an aplication of chosen guiders of financial analysis and EVA guiders and the evaluation of chosen company effiency
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Antonello, Ana Maria. "Detecção de anticorpos contra Sarcocystis spp. e investigação da ocorrência de transmissão vertical por Sarcocystis neurona em equinos." Universidade Federal de Santa Maria, 2013. http://repositorio.ufsm.br/handle/1/10135.
Full textAbstract:
Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorThe equine protozoal mieloencefalite (EPM) is caused mainly by Sarcocystis neurona. It s definitive host is the opossum (Didelphis spp.), which becomes infected by ingesting sporocysts from tissues of intermediate hosts, that belong to different species. Clinical manifestations occur with neurologic signs, which vary according to the area of the nervous system affected. Clinical disease is not common, however cases of immunosuppression as senility, stress, use of corticosteroids may lead to development of clinical signs. From an epidemiological standpoint, it is interesting to determine the distribution of the protozoa in order to know the areas where animals were exposed to S. neurona through serological tests, in order to consider EPM in differential diagnosis of neurological diseases and guide the treatment. In the U.S. it is estimated that half of the horses are reagents for S. neurona, in Brazil there are not many reports about prevalence of seropositive horses. The transplacental infection has been described for other species of Sarcocystis, however there is no evidence of intrauterine infection by S. neurona, only some studies suggesting the vertical transmission as another way of agent maintenance, which could be confirmed by detecting antibodies in sera from neonates before colostrum ingestion. While S. neurona is the primary agent of equine mieloencefalite, S. cruzi is related to losses in cattle. Although parasites present similar life cycle, but with different definitive hosts, horses were exposed to both species of Sarcocystis, and these two species may infect horses and spread concurrently in herds. Therefore, this study aimed to detect the occurrence of transplacental transmission by S. neurona in horses and compare the prevalence of flocks against S. neurona and S. cruzi. Results were arranged in two chapters. In chapter one, we investigated the occurrence of transplacental infection of S. neurona in horses. For this, blood was collected from mares and their newborns for antibodies against S. neurona. In the second chapter, we compared, by indirect immunofluorescence, serum samples from 189 mares for the presence of antibodies against Sarcocystis spp. using as antigen S. neurona and S. cruzi. The analysis of the results revealed the majority of animals responding to antigens of S. cruzi and a third of seropositive animals reacted to antigens of both species.
A mieloencefalite equina por protozoário (MEP) é causada principalmente por Sarcocystis neurona. O hospedeiro definitivo de S. neurona é o gambá (Didelphis spp.), que se infecta ingerindo esporocistos dos tecidos dos hospedeiros intermediários, que pertencem a diversas espécies. Os sinais clínicos cursam com sinais neurológicos, que variam conforme a área do sistema nervoso afetada. A doença clínica não é comum, porém casos de imunossupressão como senilidade, estresse, uso de corticoides podem levar ao desenvolvimento dos sinais clínicos. Do ponto de vista epidemiológico, é interessante determinar a distribuição geográfica do protozoário a fim de se conhecer as áreas onde os animais foram expostos a S. neurona por meio de testes sorológicos, a fim considerar a MEP no diagnóstico diferencial de doenças neurológicas e direcionar o tratamento. Nos EUA estima-se que metade dos equinos seja reagentes para S. neurona, no Brasil não há muitos relatos sobre prevalência de equinos soropositivos. A infecção transplacentária já foi descrita para outras espécies de Sarcocystis, porem ainda não há evidências da infecção intrauterina pelo S. neurona, somente alguns estudos que sugerem a transmissão vertical como outra forma de manutenção do agente, o que poderia ser confirmada pela detecção de anticorpos no soro do neonato antes da ingestão do colostro. Enquanto o S. neurona é o principal agente da mieloencefalite equina, a infecção por S. cruzi está relacionada a prejuízos em bovinos. Apesar dos parasitas apresentarem ciclo de vida distintos, com hospedeiros definitivos diferentes, equinos estão expostos a ambas espécies de Sarcocystis, sendo que as duas espécies podem infectar equinos e se disseminar concomitantemente nos planteis. Assim sendo, este trabalho teve por objetivo detectar a ocorrência da transmissão transplacentária por S. neurona em equinos e comparar a soroprevalência dos plantéis frente a S. neurona e S. cruzi. Os resultados encontrados foram dispostos em dois capítulos. No capítulo um, investigou-se a ocorrência de infecção transplacentária de S. neurona em éguas. Para tal foi coletado sangue desses animais e seus neonatos para a pesquisa de anticorpos contra S. neurona. No segundo capítulo, comparou-se, por imunofluorescência indireta, amostras sorológicas de 189 éguas quanto a presença de anticorpos contra Sarcocystis spp. utilizando como antígeno S. neurona e S. cruzi. Na análise dos resultados revelou a maioria dos animais reagindo a antígenos de S. cruzi e um terço dos animais soropositivos reagiu a antígenos das duas espécies.
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Bringsén-Bornegrim, Mimmi. "Standing long jump compared to vertical jump as a field test for assessing leg power in firefighter trainees : A correlation study from a gender equality perspective." Thesis, Högskolan i Halmstad, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-44599.
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Background: Within the rescue service, a varied background is needed to increase the possibility of delivering equal service to the citizens. At present, there is a skewed gender distribution within the municipal rescue services, with only a couple of percent of the firefighters being women. Many women find it difficult to meet the physical limit values on recruitment tests. The standing long jump (SLJ) is used as a part of recruitment tests on many rescue services, to assess leg power. It is not clear though whether SLJ is the most appropriate field-test to assess leg power in firefighter trainees, with men and women mixed in the same group, as it has been argued that anthropometric factors, such as body height (BH), affects the result. Thereby we wanted to study the relationship between BH and SLJ, and compere SLJ with another field-test for measuring leg power, one that omits the variable BH. Aim: The aim was to study the strength of the relationship between body height and the jump length at standing long jump, for firefighter trainees. A second aim was to study the strength of the relationship between firefighter trainees' jump results of the two tests: standing long jump and vertical jump. Methods: The study was executed as an observational cross-sectional study. Three different measurements were carried out: BH, vertical jump (VJ) and SLJ. Correlation analyzes, with Pearson's correlation coefficient, were performed on BH in relation to SLJ, and VJ in relation to SLJ. Results: Fourteen (n = 14) firefighter trainees (women n = 5, men n = 9) met the inclusion criteria and participated in the study. Subjects' age, body mass index (BMI) and number of workouts per week were 29 ± 7 years old, 25 ± 2 kg/m2 and 4 ± 1 workouts (at least 30 minutes) per week. Results showed a significant moderate correlation between BH and SLJ (r = 0.572). Between the variables VJ and SLJ there were a significant strong correlation (r = 0.862). However, the results changed substantially when the analyzes were performed separately for men and women, with a very low correlation level (r = 0.106 respective r = 0.166) between BH and SLJ. For VJ and SLJ there were a moderate correlation level for men and low for women (r = 0.414 respective r = 0.387). Conclusion: The result from this study is in line with aforementioned work and supports the hypothesis that BH to some extent can affect the jump result at SLJ. Our study complements earlier work and indicates that these results are also applicable to firefighter trainees. The findings in this study indicates VJ could possibly be an alternative field test for SLJ, to assess leg power when recruiting new firefighters. Additional studies are required to investigate the correlation between SLJ and VJ with ad- ditional confounders, such as actual leg power, and also the correlation between VJ and fire- fighters heaviest among most common work tasks.
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Sikora, Petr. "Podnikatelský záměr." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221956.
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This diploma work considers financial strategy of a company on financial analysis basis. Financial analysis evaluates past, present and expected future of the financial economy of the company. On the basis of these issues solutions for an improvement of the financial situation of the company as whole are suggested as well as in specific investment project.
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Strebeľová, Veronika. "Financial Planning and Financial Analysis of a Limited Liability Company." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124842.
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Composition of financial plan for year 2012 and executing financial analysis of a limited liability company. In composition of financial plan were used three variant -- an optimistic, a realistic and a pesimistic. Used methods of financial analysis were analysis of absolute indicators and financial ratios, including logaritmical decomposition of Return on Equity. Comparing each of those variants with reality valid on May 31, 2012.
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Donoso, Castro Nicolás Andrés. "Habilitación y validación de equipo SODAR para medición de perfiles verticales de viento." Tesis, Universidad de Chile, 2017. http://repositorio.uchile.cl/handle/2250/148371.
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Magíster en Meteorología y ClimatologíaRealizar mediciones viento en altura con técnicas tradicionales como globos cautivos y radiosondas es una tarea demandante en tiempo y recursos. Una de las soluciones a esto es la utilización de técnicas remotas como SODAR o LIDAR. El Centro de Ciencias del Clima y la Resilencia (CR)2 adquirió el año 2014 un SODAR y en el presente trabajo se presenta una habilitación del equipo mediante una campaña donde se comparan las mediciones contra Globo Cautivo, estación meteorológica en superficie y mediciones obtenidas de aviones (AMDAR). Se utilizó como referencia a la comparación realizada contra el Globo Cautivo bibliografía que reúne 20 años de mediciones SODAR \citep{Crescenti1995} utilizando estadísticos de sesgo, diferencia cuadrática media, precisión, y coeficiente de correlación. Se obtuvo resultados acorde a lo publicado en todos los estadísticos menos en el sesgo. Los resultados del trabajo indican que el SODAR, según categorías del fabricante, mide con un alcance categorizado como bueno en el lugar seleccionado y las mediciones comparan bien con respecto al globo cautivo y no tan bien para las mediciones AMDAR, siendo esto último explicado por la distancia entre las mediciones y el terreno complejo de la zona.
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Zúñiga, Linares Víctor Henry. "Selección de equipo de bombeo turbina vertical para la planta de tratamiento de minerales de la U. M. Ucchuchacua." Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2014. https://hdl.handle.net/20.500.12672/11770.
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Publicación a texto completo no autorizada por el autorEl documento digital no refiere asesor
Explica el completo proceso de selección, configuración y ejecución de la selección de un equipo de bombeo turbina vertical para una aplicación real a la que se enfrentan muchos profesionales de los departamentos de mantenimiento y proyectos día a día en las unidades mineras del país. El Perú con su diversidad de pisos altitudinales y climas poseen cuerpos de agua los cuales se encuentran en las inmediaciones de las unidades mineras para ser aprovechadas por dichas entidades en sus procesos de producción. La selección de una bomba encierra varios pasos que los iremos analizando y explicando en este trabajo monográfico. Se tuvo en cuenta la aplicación a la cual nos enfrentamos, las propiedades físico - químicas del fluido a bombear, la cantidad expresado en volumen por unidad de tiempo necesario para satisfacer los procesos mineros, el cálculo mediante modelos matemáticos para hallar la altura dinámica total que es expresado en metros de columna de agua, la potencia absorbida para movilizar ese volumen de fluido a la altura dinámica total, el material de las partes hidráulicas del equipo, etc. Teniendo en cuenta todas las variables de la curva del sistema de bombeo. El propósito fue seleccionar el equipo idóneo en todo el sentido de la palabra, en eficiencia del equipo, en menor consumo de energía, en menor desgaste de piezas, que entreguen el caudal establecido teniendo en cuenta la potencia efectiva con respecto a la altura sobre el nivel del mar. En el mercado actual es primordial contar con un equipo que sea bueno, eficiente y que represente un ahorro o un retorno de inversión corto para tenerlo en cuenta, esto se consigue con una eficiencia alta en el equipo. En este medio los equipos más eficientes en bombas centrífugas son los equipos turbina vertical, y por su versatilidad son uno de los equipos más usados por la industria minera en nuestro país.
Trabajo de suficiencia profesional
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Mendoza, Liu Mario Luis, and Alcocer Félix Francisco Olaza. "Mejora de la productividad de un proyecto de construcción utilizando la teoría del principio de la carga vertical de trabajo." Bachelor's thesis, Pontificia Universidad Católica del Perú, 2009. http://tesis.pucp.edu.pe/repositorio/handle/123456789/703.
Full textAbstract:
La presente investigación consiste en la aplicación de la guía de gestión de proyectos
desarrollada por el Project Managment Institute (PMI) en su cuarta edición del PMBOK,
enfocándose esta investigación especialmente en el desarrollo de la gestión de los
recursos humanos.
Dentro del marco de la gestión de los recursos humanos se encuentra el desarrollo del
equipo de trabajo, el cual se puede aplicar en la ejecución de cualquier proyecto, como
por ejemplo en la construcción de un edificio; este desarrollo se realiza utilizando una
herramienta brindada por la psicología de las personas, la teoría de principio de la carga
vertical en el trabajo elaborada por el psicólogo Frederick Herzbergy aplicada en diversos
sectores industriales con resultados exitosos.
Para este desarrollo se propone un sistema de trabajo como línea base, el cual puede ser
adaptado para cualquier tipo de proyecto de construcción; en. el caso de esta
investigación se adaptó en la ejecución de un edificio de oficinas para aplicarla en los
equipos humanos en tiempo real.
La aplicación se realizó interviniendo diversos equipos de trabajos por un periodo de
cuatro meses, para luego obtener resultados comparativos y verificar la mejora de la
productividad,comparándola con la de cada uno de los equipos y así verificar la utilidad
de la herramienta propuesta.Tesis
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Paço, Nuno Filipe Salgueiro do. "Equilíbrio entre mulheres e homens nos órgãos de governo das empresas cotadas em bolsa : a influência do compromisso estratégico empresarial." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/18390.
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Mestrado em Gestão de Recursos HumanosA segregação sexual vertical, entendida como a sub-representação de mulheres em cargos de direção nas organizações, é um fenómeno amplamente documentado na literatura sobre género e organizações. As causas são atribuídas a diversos fatores estruturais como, por exemplo, os estereótipos de género, os papéis tradicionalmente associados aos homens e às mulheres, assim como as representações sociais dominantes nas organizações acerca do perfil de trabalhador ideal. A superação deste fenómeno depende de um processo de mudança que vise a integração sistemática da igualdade entre mulheres e homens nas organizações. Esse processo deve envolver tanto a dimensão formal como a informal. Este estudo centra-se na primeira dimensão, visando compreender a importância do compromisso estratégico empresarial com a igualdade entre mulheres e homens na superação do fenómeno da segregação sexual vertical. Foi motivado pelo novo enquadramento normativo em vigor no país, desde 2018, que determina uma representação mínima de pessoas do sexo sub-representado nos cargos de administração e de fiscalização do setor público empresarial e das empresas cotadas em bolsa. Optou-se, por circunscrever a análise a este último segmento empresarial. Propomo-nos compreender em que medida o compromisso estratégico empresarial com a igualdade entre mulheres e homens pode ser considerado um antecedente organizacional facilitador da efetividade da Lei. Como principal conclusão, verificámos que existem fortes indícios de que o compromisso estratégico empresarial com a igualdade entre mulheres e homens seja relevante para o alcance de uma representação mais equilibrada de mulheres e homens nos órgãos de governo das empresas cotadas em bolsa em Portugal.
Vertical sexual segregation, defined as the under-representation of women in senior management positions in organizations is a widely documented phenomenon in the literature on gender and organizations. The causes are attributed to several structural factors, such as gender stereotypes, the roles traditionally associated with men and women, as well as the dominant social representations attached to the ideal worker. Overcoming this phenomenon would require a process of change aimed at integrating equality between women and men in organizations. This process should involve both the formal and informal dimensions. This study focuses on the first dimension, aiming to understand the importance of business strategic commitment to equality between women and men in overcoming the phenomenon of vertical sexual segregation. The motivation behind this work was the new normative framework in force in the country since January 2018, which determines a minimum representation for the underrepresented sex in the administrative and supervisory positions of the public sector and listed companies. The analysis will be focused on this last business segment. We seek to understand the extent to which the corporate strategic commitment to equality between women and men may be considered as an organizational facilitator antecedent in terms of the effectiveness of the law. The research undertaken has provided evidence that the strategic business commitment towards equality between women and men is relevant to the achievement of a more balanced representation of women and men in the governing bodies of listed companies in Portugal.
info:eu-repo/semantics/publishedVersion
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Lundgren, Sara Souad, and Vaida Petrosiute. "Women's political representation in the Philippines : A study about gender equality in the government of the Philippines." Thesis, Högskolan i Borås, Akademin för vård, arbetsliv och välfärd, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12121.
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The purpose of the thesis is to understand and analyze the present situation of gender equality in politics in the Philippines, investigate women's opportunities to be politically active and to exercise political influence. Finally find out if there is a difference in horizontal and vertical positions between women's and men's representation in politics and investigate further possibilities and problems that might be associated with women's political representation in the Philippines. The empirical material for this thesis has been gathered through qualitative interviews with male and female politicians from Manila, the capital of the Philippines. The theoretical framework is divided into different parts which are used to analyse various points from the empirical material. In this chapter, we included theories about differences between gender experiences and why women should be politically active. As well as the meaning of an overrepresentation of a certain group in politics and the possible reasons to women’s underrepresentation in politics as well as the arguments about women's presence in politics, and also the horizontal and vertical segregations. To analyse the empirics from a theoretical point of view, we have divided the results into three sub-categories which are the respondents' attitude to the present situation of gender equality in politics, women's opportunities to be politically active and to make political influence and the horizontal or vertical divisions between women and men's positions in politics. The results from this thesis shows that women are as competent as men in the political field, and they have a lot of experiences to contribute with in politics that benefit all the citizens, but it is easier for women to come in politics if they are a part of a political clan. But these women, who replace their family members, usually pursue those members’ decision, but do not act according to their own will.
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Silva, Nathalia Priscila Oliveira. "Validade e reprodutibilidade do Wii Balance Board para avalia??o do equil?brio vertical est?tico: um novo m?todo de avalia??o." Universidade Federal do Rio Grande do Norte, 2014. http://repositorio.ufrn.br:8080/jspui/handle/123456789/16750.
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Previous issue date: 2014-02-27Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
The Wii Balance Board (WBB) began to be investigated as a low-cost alternative for assessing static balance in vertical posture. However, studies employed methodological procedures that did not eliminate result variability between the tests and equipment used. Objective: Determine the validity and reproducibility of the WBB as an instrument for assessing static balance in the vertical position, using simultaneous data analysis and superimposed equipment. Methods: This is an accuracy study of 29 healthy young individuals of both sexes aged 18 to 30 years. Subjects were assessed 24h apart (test-retest), using unipodal and bipodal support tests, with eyes closed and open. To that end the WBB was placed on top of a force platform (FP) and data (postural sway) were collected simultaneously on both devices. Validity and reproducibility were analyzed using the interclass correlation coefficient (ICC). Finally, Bland-Altman analysis was applied to assess agreement. Results: The sample was composed of 23 women and 6 men, with mean age of 24.2?6.3 years, 60.7?6.3 kg and 1.64?4.2 m. The validity of the WBB compared to the FP was excellent for all 4 tasks proposed (ICC = 0.93 0.98). The reproducibility analyzed by test-retest was excellent for the bipodal support tasks (ICC = 0.93-0.98) and only moderate for the unipodal support tests (ICC = 0.46 0.70). Graphic analysis exhibited good agreement between the devices, since most of the measures were within the limits of agreement. Conclusion: this study proved the validity and reproducibility of the Wii Balance Board as an instrument for assessing static balance in vertical posture, using simultaneous analysis with superimposed equipment. Thus, the WBB has been increasingly used by physical therapists and other health professionals in their clinical practice, as both a rehabilitation and assessment tool
O Wii Balance Board (WBB) passou a ser investigado como uma alternativa de baixo custo para avalia??o do equil?brio est?tico na postura vertical. No entanto, as pesquisas utilizaram procedimentos metodol?gicos que n?o eliminaram a variabilidade de resultados existente entre os testes e equipamentos utilizados. Objetivo: Averiguar as propriedades de validade e reprodutibilidade do WBB como instrumento para avalia??o do equil?brio est?tico na postura vertical, por meio do m?todo de an?lise simult?nea de dados com a sobreposi??o de equipamentos. M?todos: Trata-se de um de estudo de acur?cia, no qual foram avaliados 29 jovens saud?veis de ambos os sexos de 18-30 anos. Os inviv?duos foram avaliados em 2 momentos distintos com intervalo de 24h (teste-reteste), atrav?s de testes de apoio unipodal e bipodal com olhos fechados e abertos. Para isso o WBB foi colocado sobre a Plataforma de for?a (PF) e a coleta dos dados (deslocamento total do Centro de Press?o) foi feita simultaneamente em ambos equipamentos. A validade e reprodutibilidade foram analisadas atrav?s do coeficiente de correla??o intraclasse (CCI). Por fim, foi feita uma an?lise de concord?ncia por meio do m?todo de Bland-Altman. Resultados: A amostra foi composta por 23 mulheres e 6 homens, com idade m?dia de 24,2?6,3 anos, 60,7?6,3 kg e 1,64?4,2 m. A validade do WBB em compara??o com a PF mostrou-se excelente para todas as 4 tarefas propostas (CCI = 0,93 0,98). A reprodutibilidade analisada atrav?s do teste-reteste mostrouse excelente para as tarefas de apoio bipodal (CCI = 0,93 0,88) e apenas moderada para os testes de apoio unipodal (CCI = 0,46 0,70). Na an?lise gr?fica, viu-se uma boa concord?ncia entre os dispositivos, j? que a maioria das medidas encontra-se dentro dos limites concord?ncia. Conclus?o: esta pesquisa provou a validade e reprodutibilidade do Wii Balance Board como um instrumento para avalia??o do equil?brio est?tico na postura vertical, atrav?s da an?lise simult?nea com sobreposi??o de equipamentos. Tornando o WBB cada vez mais vi?vel para sua utiliza??o na pr?tica cl?nica pelos fisioterapeutas e diversos profissionais de sa?de, n?o apenas como uma ferramenta de reabilita??o mas tamb?m de avalia??o
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Dvořáková, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221717.
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This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.
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Jhen, Wu Pei, and 吳佩真. "The Motivation of Vertical Equity Carve-Outs." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/00765246000594765281.
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碩士東海大學
國際貿易學系
102
A firm will expand its vertical boundaries if it can reduce transaction costs of negotiations with its suppliers or its downstream clients, enhance its incentive to make relationship-specific investments, or strengthen its anti-competitive strategies (such as foreclosures or collusions), and hence increase the value of the firm. On the other hand, the conglomerate with vertical boundaries may have to deal with the higher complexity of cross-industrial organization, and fail to focus on the productivity of each segment. In addition, because of the large size of the conglomerate, it may be easy to face the financial constraint and rely on external financing, which in turn cause it to adopt the vertical carve-outs. We use the Propensity Score Matching method to find parents’ rivals and subsidiaries’ rivals. We find that parent firms earn positive abnormal announcement-period returns, and parents’ rivals and subsidiaries’ rivals experience negative short-run abnormal returns. The results provide support for the efficiency rationale. In addition, we find that degrees of mispricing of parent firms are significantly and negatively related to the announcement-period abnormal returns, and degrees of mispricing of subsidiaries are significantly and positively associated with the announcement-period abnormal returns, which are inconsistent with the prediction of the asymmetric information hypothesis. Finally, we find that there exists a positive relationship between parents’ Tobin’s Qs and short-run abnormal returns, which implies that firms with growth opportunities become more focused after vertical equity carve-outs. In sum, the combined evidence provides support for the divestiture gains hypothesis as the main motivation for vertical equity carve-outs.
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Tsai, Hsiao-Yi, and 蔡孝宜. "An Analysis of Horizontal and Vertical Equity of the Alternative Minimum Tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/85755400979894488041.
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碩士臺灣大學
會計學研究所
98
Taiwan has adopted the Income Basic Tax Act since January 1st 2006. The purpose of the new income tax system is to make the companies or individuals, who only pay little or even negative income taxes because of tax relief, have at least a certain percentage of the income tax burden. Therefore, the Income Basic Tax Act could appropriately mitigate the unfairness caused by tax relief. The main objective of the thesis is to examine the horizontal equity and the vertical equity of the Income Basic Tax Act. The thesis chooses one year before the Income Basic Tax Act and one year after that as the research sample periods to compare and analyze. Using“CV ratio” (Coefficient of Variation Ratio) as the horizontal equity measure and the Gini coefficient as the vertical equity measure, the thesis analyzes the data of the listed companies and the OTC companies from the 2004 and from the 2007 finacial reports collected by Taiwan Economics Journal (TEJ) to measure the horizontal equity and the vertical equity of income tax systems before and after the Income Basic Tax Act. The findings indicate that the tax system after the Income Basic Tax Act is more horizontally equitable than that before the Income Basic Tax Act in most income levels and for the whole tax system. The findings also indicate the tax system after the Income Basic Tax Act yields more vertical equity than that before the Income Basic Tax Act.
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Nunes, Tomás Borges Costa Coelho. "Private equity challenge - acquisition of vetropack." Master's thesis, 2021. http://hdl.handle.net/10362/122919.
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This Investment Committee Paper consists of a proposal for a leveraged buy out of Vetropack Holding AG, as wiss-based glass packaging manufacturer for the food and drinks sector ,with domestic leader ship and large international exposure in Centra lEurope. Through analysis of the market and identification of growth opportunities in Italy, Eastern Europe, and in the Premium Drinks sector, the group as developed a value creation strategy focused on horizontal acquisitions, and vertical integration and expansion. The proposed strategy and the optimal capital structure defined allow for an IRR of 25.9% and a Money Multiple of 4.9x over the 7- year holding period.
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Chen, Chih-Jung, and 陳志榮. "A study on the factors of vertical integration in TFT-LCD industry- Capacity and equity perspective." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/85448835545570660040.
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Larsen, Lisa Kay. "Equity Evaluation of Vehicle Miles Traveled Fees in Texas." Thesis, 2011. http://hdl.handle.net/1969.1/ETD-TAMU-2011-08-9721.
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The Texas state gas tax has been 20.0 cents per gallon since 1991, and the federal gas tax has been 18.4 cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to inflation. Thus, damage is being done to the infrastructure but the money needed to maintain and improve roadways is not being adequately generated. One proposed alternative to the gas tax is the creation of a vehicle miles traveled (VMT) fee; with equity being a crucial issue to consider. This research used 2009 National Household Travel Survey (NHTS) Texas data to consider the equity impacts surrounding four VMT fee scenarios. Data were filtered and weighted to reflect results representative of Texas vehicle-owning households in 2008. Each scenario was run both statically and dynamically under the assumption that the VMT fee would replace the state gas tax. An assessment of the relative vertical equity of each scenario was made by calculating the Gini Coefficient associated with the proportion of state gas tax or VMT fee revenue generated by each household income level quintile. Results indicate that all VMT fee scenarios are essentially as equally vertically equitable than the current state gas tax system. Scenario 4 was designed to be inherently horizontally equitable because the per mile fee associated with each roadway type (urban or rural) was assessed to all vehicles driven on these roadway types at a rate calculated to generate needed funds to address the mobility and infrastructure needs of that roadway type. Scenario 3, a scenario favoring vehicles with high fuel efficiency, was found to be the least horizontally equitable. Scenarios 2-4 were able to generate additional revenue desired to meet the infrastructure and mobility needs of Texas set forth by the 2030 Texas Transportation Needs Committee. The large fee increase necessary to achieve the desired additional revenue may not be popular or possible. However, an evaluation of the philosophy governing each scenario designed to generate additional revenue is informative when it comes to equity impacts. No one VMT fee scenario affects all household income levels and geographic locations uniformly and it was not the goal of this research to design an equitable VMT fee scenario. Rather, the effect of each scenario on 2008 Texas vehicle-owning households disaggregated by household income level and geographic location are presented and left to the discretion of elected officials to decide which VMT fee, if any, would be best for their constituents.
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Eason, Noelle Rogers. "State Funding and the Equal Educational Opportunity of Language Minority Students: The Texas Public School Finance Mechanism and the Extent to Which English Language Learners Are Equitably Served." Thesis, 2010. http://hdl.handle.net/1969.1/ETD-TAMU-2010-12-8832.
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This quantitative study examined state and local funding and district spending
patterns for English language learning (ELL) students in Texas. The purpose of this
study was to examine the vertical equity of the state public school funding system from
1997-2007 for purchasing educational resources for ELL students. Vertical equity was
operationalized through a research-based framework that places ELL students at risk of
academic failure. Regression analysis examined vertical equity through (a) the extent to
which the quantity of ELL students within districts predicted the TPSFM funding output
for ELL students in districts over 10 years and (b) the extent to which, when districts are
grouped by like-sized populations of ELL students within each of the 10 years, the
quantity of ELL students within districts with like-sized populations of ELL students
predicted the TPSFM funding output for ELL students. The findings revealed that from
1997-2007, the ELL student funding component was not found to be a statistically significant predictor for district spending on ELL students in any given Texas district.
The present study therefore concludes with a discussion of policy implications and
recommendations for further study. Within the current punitive culture for student
assessment results and annual yearly progress measures, these findings indicate that
programs serving ELL students may be constrained to produce results in areas where
they are not equitably funded to be able to do so. In the daily life of school operations,
teachers and administrators may be well aware that the state's mechanism does not
supply adequate funding for the education of ELL students, therefore the results of this
study may serve policy makers to clearly see the elephant of inequitable funding
standing in the classroom.
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Žahourková, Zlata. "Případová studie nástrojů prosazování rovných příležitostí žen a mužů ve společnosti RWE CZ." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-323777.
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This thesis is a case study of measures promoting gender equality in RWE CZ company. Dissertation introduces Czech labor market reflecting the existence gender inequalities and defines their impact. Summarizes Czech institutional and legislative measures promoting gender equality on the national level. Empirical part focuses on the critical analyses of chosen measures from the gender perspective and suggests measures that could increase efficiency of current approaches adapted by RWE CZ company.
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Lantz-Deaton, Caprice, Nayyara Tabassum, and Bryan McIntosh. "Through the Glass Ceiling: Is Mentoring the Way Forward." 2018. http://hdl.handle.net/10454/15364.
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YesOver the past 30 years, the term the ‘glass ceiling’ has come to be known as a metaphor for vertical segregation, symbolising an invisible barrier that prevents women from progressing in their careers. Increasingly women are found in higher level positions and mentoring has often been touted as an important way to help women break through the glass ceiling. This paper explores the continued relevance of the glass ceiling and the use of mentoring programs as a means to help women to overcome it. The findings suggest that although some women have penetrated the glass ceiling, further work is needed if a more equitable number of women are to advance to senior level positions. Whilst mentoring can play an important role in helping women to achieve more senior positions, mentoring is not a panacea but only one of many strategies that must be adopted to effectively address the phenomena of glass ceiling.
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BLAŽKOVÁ, Andrea. "Finanční analýza jako nástroj řízení majetku a kapitálu podniku." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54252.
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This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.
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Lima, Carlos Manuel Seixo. "Caracterização do trabalho de força no futebol numa equipa de juniores da primeira divisão." Master's thesis, 2011. http://hdl.handle.net/10400.5/8078.
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Mestrado em Treino do Jovem AtletaO objectivo deste estudo é a avaliação dos resultados de um plano de treino de força aplicado a uma equipa do escalão júnior da modalidade futebol ao longo de um macrociclo de treino. Foram analisadas três componentes da força – a força máxima, a força rápida e a força reactiva – numa amostra constituída por 27 atletas pertencentes a uma equipa de futebol. Foram definidos dois conjuntos de variáveis a medir: variáveis de produto para avaliação dos ganhos de força obtidos através da aplicação do plano de treino, e variáveis de processo para avaliar o processo de treino. A recolha dos dados para as variáveis de produto foi feita através de plataformas de força e a análise destes foi feita com recurso ao “software” PowerPLUX. Os dados para as variáveis de processo foram recolhidos em testes dinâmicos feitos em ginásio, com registo das cargas utilizadas pelos atletas para a sua execução. A análise estatística dos dados foi levada a cabo recorrendo ao “software” IBM SPSS Statistics 19. Os resultados obtidos para as variáveis de produto demonstram progressões estatisticamente significativas para a força máxima e força rápida mas não para a força reactiva para P<0,05. Na avaliação das variáveis do processo de treino os resultados obtidos são estatisticamente significativos para P<0,01 para as três componentes da força em análise.