Purpose: The purpose of this project was to look at the costs of individuals with Alzheimer’s disease and related dementias (ADRD), ALS, and MS in long stay home care in Ontario, Canada. The specific goals were to produce estimates of costs for these individuals, as well as identify clinical and personal characteristics associated with these costs. This project also tested the effectiveness of the Resource Utilization Group for home care case-mix system for use in these special populations. Methods: This project was conducted using a secondary analysis of assessment data from the Canadian Staff Time Resource Intensity Verification Project, a 13-week study of home care costs (N=435 141). The project was guided by the Andersen and Newman (1973) framework for healthcare resource utilization. Descriptive characteristics and mean costs were produced using bivariate frequency and means procedures for each of three conditions. Predictors of costs were identified for each of the three neurological conditions through multivariate regression analysis conducted separately for each condition. In total 41 independent variables were included into the bivariate and multivariate analyses. The dependent variable was the total weekly formal and informal home care costs across all multivariate analyses. Results: In total, ADRD, ALS, or MS diagnoses were present in 16% of the assessments. The mean costs for the three conditions combined were $594.81. The mean costs for ADRD, ALS, and MS were $593.32, $898.41, and $574.92, respectively. Characteristics that were predictive of cost across all conditions included the Resource Utilization Group for home care case-mix system, ADL functionality, IADL functionality, cognitive performance, unsteady gait, stair use, difficulty swallowing, respiratory challenges, and bowel incontinence. The Resource Utilization Group for home care case-mix system had the highest level of explained variance of any single item tested in this project across all conditions. However, other clinical characteristics also contributed substantial levels of explained variance to the models for each of the three conditions. Conclusions: The findings from this project suggest that although diagnosis of ADRD, ALS, and/or MS can describe cost, clinical characteristics are the most important predictors of costs for individuals with these conditions. In addition, the Resource Utilization Group for home care case-mix system can adequately predict costs of individuals with these conditions. The addition of some clinical characteristics would likely improve the predictive abilities of the Resource Utilization Group for home care case-mix system.

This study investigates the impact of nutrient management regulations on pig farms in Ontario, Canada. Using mathematical programming, small, medium and large farrow to finish and finishing pig farms are examined using uniform and crop requirement based manure application. The model scenarios characterize the cost of compliance when nutrient application standards are applied from the Nutrient Management Act and a previously proposed standard from the Clean Water Act. Compliance costs for scenarios with uniform manure application are ≤6.47%; while compliance costs for scenarios with crop requirement based manure application are ≤0.25%. The Nutrient Management Act has two calculations for nutrient application standards, producers must comply with the less binding calculation. Compliance costs for producers under the less binding standard following a uniform manure application strategy are ≤1.53%; while producers following a crop requirement based manure application strategy have no compliance costs. The proposed Clean Water Act standard is more restrictive than the Nutrient Management Act standards. / Ontario Pork, OMAFRA

There is substantial optimism for urban agriculture as a form of alternative agriculture that can enhance the food security of individuals within our food system. However, productivity and efficiency of this form of agriculture are not well understood in the literature. This research is the result of a case study of Guelph where fifty gardeners were selected and asked to complete a garden diary in which they recorded their production and input costs (land, labour and capital). The results indicate that the average vegetable gardener in Guelph is not able to achieve high yields but their inputs of labour and capital are quite high. Further investigation of motivations and barriers found that production was not a major motivation for vegetable gardening, but that there were numerous other benefits involved. This suggests that backyard gardening is not a viable food security strategy.

The European Commission on 16 March 2011 proposed a harmonized system for the tax base calculation of companies operating in the EU. The proposed Common Consolidated Corporate Tax Base (CCCTB) indicates that businesses would benefit from a "one-stop-shop" system for filing their tax returns and would be able to consolidate all the profits and losses they incur across the EU. Member States would maintain their full sovereign right to set their own corporate tax rate. However, many Member States are against this new system as they think that CCCTB does not meet principles of subsidiarity and proportionality and is not available to reach its goals. Therefore, the hypothesis of this Master Thesis was formulated that CCCTB is an appropriate way to reach company tax harmonization in the EU and abolish obstacles which arise because of 27 different taxation systems in EU. After comprehensive analysis of major company taxation obstacles in the first chapter, these main barriers were identified: double taxation, additional compliance cost, over-taxation which arise in cross-border activities. The main measures such as Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive and Arbitration Convention designed to cope with these barriers were discussed and the main challenges needed to solve by CCCTB were formulated. Proposed Directive and main elements of CCCTB were investigated in the second chapter. As there is a disagreement between Member States regarding to... [to full text] / Europos Komisija 2011 m. kovo 16 d. pateikė pasiūlymą harmonizuoti pelno mokesčio bazės apskaičiavimą. Pasiūlyta Bendra konsoliduota pelno mokesčio bazė (BKPMB) reiškia, kad būtų taikomas „vieno langelio” principas pildant vieną deklaraciją ir įmonės galėtų konsoliduoti visą pelną ir nuostolius pagal bendras taisykles. Valstybės išlaikytų nepriklausomą teisę nustatyti apmokestinimo tarifus. Tačiau dauguma ES valstybių yra prieš šios sistemos įvedimą, jos savo prieštaravimus grindžia tuo, kad BKPMB pažeidžia subsidiarumo ir proporcingumo principus bei nėra pajėgi pasiekti savo tikslų. Dėl to buvo šiame darbe buvo iškelta hipotezė: BKPMB yra tinkamas būdas siekti įmonių apmokestinimo harmonizavimo ir panaikinti kliūtis, kurios kyla taikant 27 skirtingas apmokestinimo sistemas ES. Atlikus išsamią analizę pirmojoje dalyje šios pagrindinės kliūtys buvo nustatytos: dvigubas apmokestinimas, didelės mokestinių reikalavimų laikymosi sąnaudos bei tarpvalstybinės nuostolių užskaitos apribojimas. Taip pat buvo nagrinėjami pagrindiniai dokumentai: Direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms; Direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis; Direktyva dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių; Konvencija dėl dvigubo... [toliau žr. visą tekstą]

<p>This research examines the effectiveness of these dispute resolution mechanisms in environmental disputes and what improvements should be made in order to make those mechanisms suitable for these types of disputes.</p>

The purpose of this study was to analyse personnel expenditure of the Directorate Veterinary Service in the North West Province and how it impacted on service delivery. Literature on personnel expenditure and its influence on service delivery, particularly in the field of Veterinary Services is still in its infancy. Financial condition was referred as a tool to evaluate trends and patterns in how personnel budgets increases over a period of time as a fraction of the total budget affected the ability of the directorate to deliver services to the citizens of the province. Financial condition uses a percentage change to analyse changes in the budget over time for the Directorate. Budget reports (2000-2002) collected from the Provincial Department of Agriculture, Conservation and Environment was analyzed in terms of a split between personnel and operational. This analysis was then used to elucidate patterns over time for the Directorate as a whole, which were then compared between the regions (using cost centers) to determine any bias in terms of resource allocation. The percentage change was also done per standard budget item used in the Province. From the study it is evident that there was deterioration in financial condition for the financial year 200112001. This deterioration in financial condition is shown by a drop in budget but also in terms of a bias towards personnel. This phenomenon was however reversed in the following year of 2002/2003. This study has identified a negative correlation between personnel budget and other expenditure,:, needs for the Directorate Veterinary Services that had negative consequences for service delivery. To this extent it recommends a regular monitoring process to be put in place and the use of public partnerships where practical as a solution to rising personnel costs.

Education under the apartheid system was governed by the notion of separate development for each race. After the democratic elections in 1994, education policy has undergone numerous changes. The current Department of Education (DoE) is tasked with the responsibility of ensuring quality education to both advantaged and disadvantaged schools in order to eradicate the inequality fostered by the education policies of the apartheid regime. The inability of parents to pay for school fees was identified as the key determinant in access to schooling. So, although access to equal standards of education was theoretically equal, not all eligible children were attending school. To remedy this situation the Department of Education presented a broad policy statement in which it pledged to provide free education to those who could not afford school fees. This became part of the Education Laws Amendment Bill (2004) and is referred to as the no-fee schools policy. The no-fee schools policy was introduced in 2006 and is currently implemented at approximately 14 000 schools (Department of Education, 2006). Newspaper articles such as"Schools Run Out of Money" which appeared in the Mail and Guardian (13 May 2007) suggest that the no-fee schools are experiencing implementation problems. The aim of this study is to determine why this is so. This aim was achieved by firstly examining the literature on policy, policy implementation and street-level bureaucrats by consulting secondary sources such as Lipsky (1980) who examines public service workers, Parsons (1995) and Pressman and Wildavsky (1983) who examined a number of factors that influence policy implementation. Secondly, the policy framework for education in South Africa was then determined by analysing government legislation. Thirdly, primary data was collected from four schools in the Ukhahlamba region in KwaZulu-Natal that have been categorised by the Department of Education as no-fee schools. The primary data was then analysed by: (a) looking for references to the theoretical concepts discussed and (b) determining the degree of congruence between the legislative framework and the manner in which the policy is being implemented. The main finding of this research project was that schools do not posses the necessary capacity to implement the no-fee policy in its current form. / Thesis (M.Soc.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

Bakgrund: De svenska företagens lånebaserade finansiering har historiskt sett mestadels utgjorts av banklån framför företagsobligationer. Efter finanskrisens start 2008, och fram till och med fjärde kvartalet år 2012, har den svenska företagsobligationsmarknaden vuxit med drygt 60 procent. I media framställs en bild där regelverket Basel III har gjort och kommer göra företagsobligationsmarknaden till en viktigare finansieringskälla för svenska företag. En studie om företagsobligationsmarknaden efterfrågas av Svenskt Näringsliv. Syfte: Syftet med studien är att kartlägga och utifrån institutionell teori analysera hur de ekonomiska förutsättningarna för den svenska företagsobligationsmarknaden har förändrats sedan år 2008. Genomförande: För att uppnå studiens syfte har ett kvalitativt tillvägagångssätt tillämpats. Empirin har samlats in genom semistrukturerade intervjuer med aktörer på företagsobligationsmarknaden. En intervjuguide utformades med grund i institutionell ekonomisk teori, med fokus på transaktionskostnader. Samma teoretiska referensram har sedan använts för att analysera den insamlade empirin. Slutsats: Tiden innan år 2008 kännetecknades av att företagen valde banklån. Detta för att bankerna kunde hantera banklån till låga transaktionskostnader. Institutionella förändringar sedan år 2008 har lett till att transaktionskostnaderna sänkts på företagsobligationsmarknaden. Företagsobligationer har således blivit ett bättre alternativ för många företag, även fast små företag fortfarande är utestängda från marknaden. / Background: Swedish corporates’ debt financing have historically mostly consisted of bank loans instead of corporate bonds. Since the beginning of the financial crisis of 2008, leading up to the fourth quarter of 2012, the Swedish corporate bond market has grown by over 60 per cent. Media coverage of the market presents a picture where the corporate bond market has become an important source of financing as a result of the legal framework Basel III. A study of the corporate bond market has been requested by the Confederation of Swedish Enterprise. Aim: The purpose of the study is to identify and, by the use of institutional theory, analyse how the market conditions in the Swedish corporate bond market have changed since the year of 2008. Completion: To achieve the purpose of the study a qualitative research method has been applied. Empirical data have been collected through semi-structured interviews with stakeholders in the Swedish corporate bond market. An interview guide was designed from an institutional theory perspective with a focus on transaction costs. The same theoretical framework has been used to analyze the empirical data. Conclusion: Before the year of 2008, debt financing was characterised by bank loans. This was the result of the banks’ ability to keep transaction costs low. Since the year of 2008, institutional changes have decreased transaction costs on the Swedish corporate bond market. Corporate bonds have become a more attractive alternative for many companies, even though small companies are still excluded from the market.

It is very important to reduce products and facilities costs for companies. The actual washing costs minimization problem is analysed in this work. The main aim of this work – to analyse the washing costs minimization problem and develop the application for minimal washing costs finding. Mathematical model of washing costs was created (for this is statistics experiment planning theory used). This model and results of multiregressional analysis were compared.

För att primärvården ska kunna utvecklas är det viktigt att den har patienternas förtroende. Därför är det av stor betydelse att undersöka vad som påverkar om befolkningen känner att de har möjligheten att få den vård de behöver. Denna uppsats undersöker hur två faktorer påverkar andelen invånare som anser sig ha tillgång till den vård de behöver. De två faktorerna är primärvårdens nettokostnader, samt hur stor andel av dessa kostnader som kan hänföras till köpt vård från privata företag. Dessa samband undersöks genom att flera modeller formuleras. För att modellerna skall kunna skattas används paneldata över Sveriges landsting samt åren 2005 t.o.m. 2012. Modellerna skattas med ordinarie minsta kvadratmetoden. Studien kan inte fastställa något samband mellan de två undersökta variablerna och andelen invånare som anser sig ha tillgång till den vård de behöver. Däremot verkar det finnas ett samband mellan vårdval i primärvården och andelen invånare som anser sig ha tillgång till den vård de behöver. / In order to develop it is important for primary care to have the patients trust. Therefore, it is of great importance to investigate what influences if the population feel they have access to the health care they need. This paper examines the influence of two factors on the proportion of residents who feel they have access to the health care they need. The two factors are net cost of primary health care and the proportion of these costs that can be assigned to purchases of care from private companies. These relationships are examined by serval formulated models. To estimate the models, panel data of Swedish County Councils and the years 2005 to 2012 are used. The models are estimated with ordinary least squares method. The study cannot find a link between the two examined variables and the percentage of residents who feel they have access to the care they need. However, it seems to be a correlation between free choice of primary health care and the percentage of residents who feel they have access to the care they need.