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This research is aimed at conducting a horizontal analysis of equal education opportunities with reference to the research framework of educational equity contained in the Odden & Picus (1992), for aboriginal elementary students in Hualien County from 1996 to 1998, and further making the comparison between aboriginal plain-dwelling students and mountain-dwelling students. From four item of horizontal equity-range, federal range ratio, variation of coefficient , and Mcloone index, this research comes up with the following conclusions: 1. Educational resources from Hualien Hsien and subsidies from central government for each aboriginal student is unequally distributed. 2. Because of personnel expense reaching 97% of current expenditure, other current expenditure for each students is so low that total educational expenditures are totally depended on central and provincial government subsidies. 3. The process of distributing subsidies is profoundly intervened by human factors as demonstrated by the awfully uneven allocation of educational subsidies among students. 4.Because of the number of students among schools vary considerably, too many mini-schools highly increase the costs of an educational unit. 5. The ratio of qualified teachers and the average age of teachers in mountain elementary schools are higher than those in plain schools. Such research results is totally different from previous ones.
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