Thesis (Ph. D.)--University of Texas at Austin, 2006. / Vita. Includes bibliographical references.

Thesis (Ph. D.)--Georgia State University, 2006. / 1 electronic text (193 p. : ill.) : digital, PDF file. Title from title screen. Jorge L. Martinez-Vazquez, committee chair; Andre G. Komenan, Jameson L. Boex, Neven T. Valev, Shiferaw Gurmu, Roy W. Bahl, committee members. Description based on contents viewed Mar. 23, 2007. Includes bibliographical references (p. 179-192).

Thesis (M.A.)--Kutztown State College. / Source: Masters Abstracts International, Volume: 45-06, page: 2925. Typescript. Includes bibliographical references (leaves 94-98).

The purpose of this bibliography is to serve researchers who are interested in finding information on Historically Black Colleges and Universities that is published by the United States federal government. The information that can be found by the use of this bibliography is intended to be broad in nature. Some of the information that is provided places a focus on the history of those institutions and the current needs of those schools. Other citations provided lead to information concerning the research that is taking place at those colleges and universities. Finally, information on federally funded programs that are geared towards increasing minority involvement in certain fields, professions and research are also included. The bibliography is selective in nature.

The main theme of this dissertation is government’s strategic behaviors. We show that different budget structures give governments incentives to behave differently, and that the Leviathan model and the Bureaucratic model are better in modeling government behaviors than the median voter model. We first discuss theoretically the design of an optimal tax system, promoting the Leviathan government to maximize social welfare in order to maximize its own revenue. Then we examine empirically how government behaviors vary with different budget structures. In essay I, we apply the Buchanan-Brennan (B-B) rule to examine the effects of a tax system on the efficiency of agricultural production in the context of Chinese local governments, which receive insufficient control from the central and are free from the pressure from local residents due to asymmetric information and lack of horizontal accountability. We extend the B-B rule to include the incentive issues and the risk sharing, and also their trade-off. Farmers and the agricultural sector assume significant roles in the national economy of China, while the under-provision of public infrastructures and the risks involved negatively affect agricultural production and therefore impede economic growth. Within the principal-agent framework, we illustrate how the problem is inherent in the agriculture tax system in China and propose our solution of special earmarking. In essay II, we test empirically for the government’s strategic behaviors. We argue that the environmental performance is affected by government policy. Therefore it relates inherently to the budget structure and government incentives. With an illustrating model between structure of revenue and expenditure and pollution level, we propose three hypotheses, which state that the lower the ratio of business related tax in total revenue, the higher the ratio of property tax in total revenue, the higher the share of health expenditure in total expenditure, the government will have higher incentive to control pollution and thus the pollution level is lower. Our empirical evidence provides support to our hypotheses, which show that structures of revenue and expenditure do affect the government’s incentives to control pollution. Therefore, changes in the budget structure might be helpful to achieve better environmental performance.

This study attempts to (1) determine the validity of the claim that Pakistan was demanded and achieved on the basis of Islamic Ideology, and (2) assess the pre-partition views of the Muslim leaders concerning the polity of Pekistan. The first chapter is a brief survey of the historical background from 1357 - 1930 demonstrating the forces effecting Islamic conciousness and separatism. Chapter Two analyzes Muhammad Iqbal's religio-political thought as it emphasized Islamic Ideology and motivated religious modernism. The balance of the study indicates the increase in the Muslim ambition for religio-political autonomy. The Islamic ideal is further magnified. With the advent of the demand for Pakistan, this ideal united Muslims of divergent views behind the Pakistan cause. Individual differences were set aside but proclamations of the "ideal" brought out two distinct viewpoints: Modernist and Traditionalist. Both agreed on the Islamic Ideal, but differed in interpreting its implementation.

Generally Accepted Accounting Principles (GAAP) is the term used to refer to the standard framework of guidelines for financial accounting that financial and accounting people must follow when they form, perceive and conduct those financial information and data. In response to the globalization era, increasing comparative among various international enterprise financial reports under same principles and terms, also to reduce the fund-raising costs while enterprise seeking for the funding in the world capital market, on May 14, 2009, Financial Supervisory Commission, Executive Yuan, R.O.C (hereafter refers to as FSCEY) announced that ROC GAAP will adopt framework and principle of International Financial Reporting Standards (hereafter refers to as IFRS) from 2013 by means of several phases, and public companies are enforced to implement IFRS from 2013. Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. asked all government-owned enterprises have to keep consistency and conduct IFRS in the first stage same as public companies, in order to pass the Bill of annual budget that reviewed and ratified by The Legislative Yuan of ROC. Therefore, for all government-owned enterprises who early-adopting IFRS have to prepare and present the related financial report in year 2013 same as public companies. Government-owned enterprises are requested to provide an update of progress on its IFRS changeover plan and any changes in its plan on ¡§footnote disclosure¡¨ of interim and year-end financial report of the financial year 2011 and 2012. The main purpose of the essay is discussing development of IFRS, US GAAP and ROC GAAP, and analyzes the case company, one of the government-owned enterprises, in this essay could face problems when implement IFRS according to FSCEY timetable. The conclusion of this essay proposes the feasible implement plan for case company reference. The findings showed, although case company could face with many uncertainty while implement IFRS, but it should have high confidence to expect success of conducting IFRS on time through early kick-off implement plan with more communication and collaboration with the upper supervisory organization in this country.

Abstract The conception of government programs to be transferred in public services is the common key processes among the hierarchal government of Taiwan. This research chooses Kaohsiung City Government as the case study. By using the method of processes modeling IDEF0 (Function Modeling) of IDEF Integrated Definition for Function Modeling of manufacturing industry, the paper analyses the hierarchal structure of the case. By adopting the concept of functional process of IDEF3 (Process Description Capture), it describes the structures of various hierarchies and processes.By using business process concepts of organization view, function view and control view of ARIS (Architecture of Integrated Information System) ¡Athe paper describes the process components. The research¡¦s structured concept by method of processes modeling IDEF and ARIS, as well as the expression in chart and diagram language to reveal the difficult points of problems, integrate every communication views of cross professionals. Having made deep interviews with the critical persons of every case processes, the paper come to understand the problems while practicing the integrated processes of ¡§medium and long-term programs¡¨ , ¡§annual preliminary programs ¡¨ ,¡§annual administrative outlines and programs¡¨ , ¡§annual budget¡¨ , ¡§annual implement and evaluation of programs¡¨ , ¡§performance assessment,¡¨ etc. Referring to the e-government and network government of United States and Singapore, adopting their actions and strategic concepts, meeting the environmental context and the new competition standards --- ¡§time¡¨ and ¡§knowledge¡¨, the case of Kaohsiung City Government can be transferred its weaked structure to competitive superiorities. This research investigates the space and direction for local governments of key process reengineering ,and be transferred in related factors and structural functions of process reengineering. This is a basic research for local governments reengineering of Taiwan.

Construction industry has been like a locomotive in leading Taiwan¡¦s industrial growth and influencing the development of Taiwan¡¦s economy. In facing current fierce competition and external environment, organizations not only have to strive for sustaining the business but also ensure the construction quality, project management and after-sales services for maintaining the corporate image and becoming a source of future profit. How to continuously improve the effectiveness and quality of each individual construction project has been an eventual goal to achieve Public constructions engineering have been the major business contributing to most of the civil engineering and construction companies. Once the firm wins the bidding case, quite many processes will be kicked off including material previewing, procurement, on construction and final acceptance. These processes are inherent with risks causing the obstacle in monthly payment of the engineering project fee. Government law of public procurement has been exercising for many years and creating process visibility to a certain extent with least bribery case. This research report is to elaborate the situations of citing and interpreting these Government laws of public procurement and general rules of the civil law to ensure the activities in the whole project life cycle are law-abiding. The private firms need be cautious of every detail and written notifications are compulsory to protect not only the company¡¦s own benefits but also the in-charge personnel or unit in the government agency in reciprocal. This research studies include respective bidding scenario of ¡§the-Lowest-price-gain bidding¡¨ and ¡§bidding by panel review decision¡¨ bases on cases of T-city. This report is to provide a project management framework of public construction case and personal suggestions for the existing firms or new comers from a stand point of contractors¡¦ point of view. Key words: Construction industry, public construction engineering, government law of public procurement, the-Lowest-price-gain bidding, bidding by panel review decision.

Thesis (M.S.)--Iowa State University, 2007. / Adviser: Suman Lee. Includes bibliographical references.