The master´s thesis is concerned with non-profit organizations and main ways of their funding. The thesis acquiants with the usage of suitable indicators of financial analysis and includes proposals for improvement in economy of the concrete semi-budgetary organization.

博士（経営） / 甲第735号 / 162 p. / 一橋大学

In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly building techniques. This has resulted in an emerging market in South Africa for green buildings. A green building is one that is environmentally responsible, while it is energy and resource efficient. The Green Building Council of South Africa was formed to establish the requirements for qualification as a green building. As green buildings are a fairly new concept in South Africa, an additional allowance will encourage building owners to construct a green building as opposed to an ordinary one. Currently a tax allowance is available under Section 13 of the Income Tax Act for manufacturing and a Section 13quin allowance for newly constructed commercial buildings. In other countries such as the USA, an allowance is obtainable for green buildings under the Federal Tax Code. The first 5-Star Green Star SA Office Design v1 rated building in South Africa was used as a case study to indicate the effect of an additional tax allowance on South Africa. The case study indicated that to be a green building, many requirements have to be met, thus an additional tax allowance would encourage building owners to construct green buildings and in a way it can be seen as an incentive to promote sustainability in the long term. AFRIKAANS : In Suid-Afrika word 23% van kweekhuisgasse veroorsaak deur die bedryf van residensiële en nie-residensiële geboue. In die afgelope 5 jaar het gebou eienaars en oprigters begin fokus op omgewingsvriendelike gebou tegnieke. Gevolglik het dit aanleiding gegee tot ‘n opkomende mark vir groen geboue in Suid-Afrika. ‘n Groen gebou is ‘n gebou wat verantwoordelik is vir die omgewing en ter selfde tyd energie en hulpbron effektief is. Die ‘Green Building Counsel of South Africa’ is gestig om die vereistes om as groen gebou te kan kwalifiseer vas te stel. Groen geboue is ‘n redelike nuwe konsep in Suid-Afrika en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om eerder ‘n groen gebou op te rig teenoor ‘n gewone gebou. Tans is daar slegs ‘n toelae onder artikel 13 van die Inkomstebelasting Wet vir geboue wat gebruik word in die proses van vervaardiging of artikel 13quin toelae vir nuut en ongebruikte kommersiële geboue. In ander lande soos die VSA is daar reeds belastingtoelae vir groen geboue beskikbaar onder die ‘Federal Tax Code’. Die eerste 5 ‘Star Green Star SA Office Design v1’ gegradueerde gebou in Suid-Afrika is in die gevallestudie gebruik om die effek van addisionele belastingtoelaag aan te dui. Die gevallestudie dui aan dat ‘n groen gebou aan baie vereistes moet voldoen, en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om ‘n groen gebou op te rig. Die addisionele geboutoelaag kan ook gesien word as aansporing om volhoubaarheid te bevorder. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

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The first two chapters examine the party's policy towards the wage-stop and the poverty trap. Until 1963 the party ignored the wage-stop but from then until 1975 a section of the party campaigned against the regulation expressing moral revulsion and concern about its administration but only rarely opposition to the principle. A Labour government removed the stop when its operation affected only a tiny minority of families. The party was quickly involved in the development of the poverty trap debate being particularly drawn to its disincentive characteristics, but Labour governments, like their Conservative counterparts, soon came to regard the idea as a mere statistical abstraction. After confirming the party's historical ambivalence about Family Allowances the thesis demonstrated that whenever it advocated allowances it did so because it believed the programme would alleviate family poverty rather than augment work incentives. However Labour governments consistently upheld the principle of substitutability, thus conferring de facto support on that less-eligibility dimension of Family Allowances which Macnicol has established informed the coalition government's decision to legislate for the programme in 1945. Despite the party's opposition to Family Income Supplement it became an important element in the Labour government's anti-poverty strategy after the Child Benefits debate in 1976. F.I.S. was criticised because of its contribution to the poverty trap and its potential for assisting in the pauperisation of the low paid, while Child Benefit was supported because it appeared to be a more equitable technique of delivering support to families with dependent children although some in the party were sensitive to the scheme's potential link with improved work incentives. In general, the Labour Party is seen to have failed to develop any coherent and sustained alternative to the ideas and programmes of its political opponents in this critical area of social policy.

The deterioration of the nation's civil infrastructure has prompted the investigation of numerous solutions to offset the problem. Some of these solutions have come in the form of innovative materials for new construction, whereas others have considered rehabilitation techniques for repairing existing infrastructure. A relatively new system that appears capable of encompassing both of these solution methodologies is the Sandwich Plate System (SPS), a composite bridge deck system that can be used in both new construction or for rehabilitation applications. SPS consists of steel face plates bonded to a rigid polyurethane core; a typical bridge application utilizes SPS primarily as a bridge deck acting compositely with conventional support girders. As a result of this technology being relatively new to the bridge market, design methods have yet to be established. This research aims to close this gap by investigating some of the key design issues considered to be limiting factors in implementation of SPS. The key issues that will be studied include lateral load distribution, dynamic load allowance and deck design methodologies. With SPS being new to the market, there has only been a single bridge application, limiting the investigations of in-service behavior. The Shenley Bridge was tested under live load conditions to determine in-service behavior with an emphasis on lateral load distribution and dynamic load allowance. Both static and dynamic testing were conducted. Results from the testing allowed for the determination of lateral load distribution factors and dynamic load allowance of an in-service SPS bridge. These results also provided a means to validate a finite element modeling approach which would could as the foundation for the remaining investigations on lateral load distribution and dynamic load allowance. The limited population of SPS bridges required the use of analytical methods of analysis for this study. These analytical models included finite element models and a stiffened plate model. The models were intended to be simple, but capable of predicting global response such as lateral load distribution and dynamic load allowance. The finite element models are shown to provide accurate predictions of the global response, but the stiffened plate approach was not as accurate. A parametric investigation, using the finite element models, was initiated to determine if the lateral load distribution characteristics and vibration response of SPS varied significantly from conventional systems. Results from this study suggest that the behavior of SPS does differ somewhat from conventional systems, but the response can be accommodated with current AASHTO LRFD bridge design provisions as a result of their conservativeness. In addition to characterizing global response, a deck design approach was developed. In this approach the SPS deck was represented as a plate structure, which allowed for the consideration of the key design limit states within the AASHTO LRFD specification. Based on the plate analyses, it was concluded that the design of SPS decks is stiffness-controlled as limited by the AASHTO LRFD specification deflection limits for lightweight metal decks. These limits allowed for the development of a method for sizing SPS decks to satisfy stiffness requirements. / Ph. D.

This study offers two cost analyses to inform public policy decisions on the use of land and water resources. The first presents some public service costs associated with different spatial forms of land development. The second cost analysis presents costs associated with three different policy options for meeting water quality goals in Long Island Sound. The objective the first analysis is to determine the cost to local governments of providing water distribution and wastewater collection services to alternative spatial forms of residential development. Components of spatial form are explicitly defined in terms of lot size, distance and tract dispersion. An engineering cost model is used to determine the water and sewer costs to three sets of hypothetical land settlement scenarios. Each set shows the effect of one component of spatial form on cost. The results show that smaller lots, shorter distances between existing centers and less tract dispersion reduce public water and sewer costs. Lot size is found to have the most pronounced effect on water and sewer cost. Some policy options for reducing the public service costs associated with development are considered. The objective of the second cost analysis is to analyze the cost implications of a nitrogen allowance trading system for wastewater treatment plants in Connecticut. Effluent allowance trading involves the transfer of pollution control responsibility between pollution sources. Effluent allowances are the right to discharge a given quantity of waste into the environment over a given time period. Allowance trading has been proposed as a way of reducing pollution control costs, encouraging innovative pollution prevention techniques and more quickly achieving water quality goals. Long Island Sound, a major estuary in the northeastern United States, experiences chronically low dissolved oxygen levels. Excessive nitrogen loads from anthropogenic activities in the Sound watershed have been identified as the cause of the oxygen problem. The state of Connecticut is examining the possibility of introducing an effluent allowance trading system in order to reduce the cost of achieving required reductions in nitrogen discharge. A linear programming model is used to predict trading outcomes and allowance prices. The total cost of achieving a nitrogen load cap is calculated under three administrative approaches. The first approach is a uniform reduction requirement where all plants are required to reduce discharge by the same proportion. The second approach is an administrative reallocation of waste load where a regulatory agency assigns control responsibility based on the agency's understanding of relative costs. The third approach is a flexible effluent allowance trading system. The results will show that a trading program offers cost savings over traditional regulatory approaches, demonstrate the potential for further cost savings from pollution prevention activities and estimate the cost savings that would result from including nonpoint sources in the overall nitrogen reduction strategy. / Master of Science

A group of researchers, engineers, and government transportation officials have teamed up to design two bridges with simply-supported FRP composite structural beams. The Toms Creek Bridge, located in Blacksburg, Virginia, has been in service for six years. Meanwhile, the Route 601 Bridge, located in Sugar Grove, Virginia, has been in service for two years. Researchers have conducted load tests at both bridges to determine if their performance has changed during their respective service lives. The key design parameters under consideration are: deflection, wheel load distribution, and dynamic load allowance. The results from the latest tests in 2003 yield little, yet statistically significant, changes in these key factors for both bridges. Most differences appear to be largely temperature related, although the reason behind this effect is unclear. For the Toms Creek Bridge, the largest average values from the 2003 tests are 440 me for service strain, 0.43 in. (L/484) for service deflection, 0.08 (S/11.1) for wheel load distribution, and 0.64 for dynamic load allowance. The values for the Route 601 Bridge are 220 me, 0.38 in. (L/1230), 0.34 (S/10.2), and 0.14 for the same corresponding paramters. The recommended design values for the dynamic load allowance in both bridges have been revised upwards to 1.35 and 0.50 for the Toms Creek Bridge and Route 601 Bridge, respectively, to account for variability in the data. With these increased factors, the largest strain in the toms Creek Bridge and Route 601 Bridge would be less than 13% and 12%, respectively, of ultimate strain. Therefore, the two bridges continue to provide a large factor of safety against failure. / Master of Science

This State Support for People with Disabilities, pursuant to Act No. 329/2011 Coll. diploma thesis is focused on the research of state financial support in a selected sample of respondents. In the theoretical part, I have described the current situation in the area of support for people with disabilities. The practical part is divided into a description of the objective of the work, methodology, analysis and interpretation of data and discussion. The aim of the thesis was to find out the answer to this question: How do people with disabilities perceive receiving benefits intended for their support according to Act No. 329/2011 Coll., and in particular, how do they perceive the impact of the amendment to the Act valid from January 1st, 2018? Three partial research questions have also been used to find the answer. To fulfil the abovementioned aim of this work, a qualitative research strategy, a method of semi-structured interview with selected respondents has been deployed. The technique used for collecting information was an individual in-depth interview. I have analysed and interpreted the data and have received specific information on how beneficiaries subjectively evaluate their provision. I have also verified whether the state support fulfils its function, and if so, to what extent. In conclusion, I have summarized the main findings of the research. As a result, the set-up system was found to be essentially effective. However, for better targeting it and more efficient system functioning, certain parametric changes are be needed in case of some of the benefits, especially the mobility allowance. The respondents expressed the greatest satisfaction with the advantages associated with their disability card.

台灣年齡結構快速老化及子女供養的比例降低，政府對於老人經濟安全的保障逐漸成為重要的議題。然國民年金的推動卻一波三折，而敬老津貼政策成為了目前非軍公教族群老年經濟安全保障的制度，本研究欲從政策利害相關人回應性的角度去評估敬老津貼政策。 　　而本研究的研究焦點，為民國九十一年中央政府所開始發放的全國性的「敬老津貼」，並以領取敬老津貼人數最多的台北縣作為實證研究的範圍，利用了Dunn & Poister所提出的效能性、「效率性」、「公平性」、「適當性」、「回應性」及「充分性」六種政策評估指標去評估敬老津貼政策的現況，並透過對利害關係人深度訪談的分析，匯整及建構出敬老津貼政策評估指標下利害關係人的相關主張、關切與議題。 　　研究發現現行敬老津貼政策之利害關係人的議題產生多集中在公平性指標下，而且利害關係人對於敬老津貼增加金額的需求性主張及滿意度，深受國內其他老人津貼制度的影響。因此政府須重新評估一律排除公務體系退休者領取津貼、排富絛款設立及以職業為劃分的老人津貼政策的適當性；同時須注意國內及地方縣市的福利差異甚大的現象，才能符合照顧國民之公平性。其次，對於老人津貼制度金額不一的公平性爭議，應趕緊實行國民年金加以整合。另外則是雖然領取敬老津貼者對於申領敬老津貼的程序過程的便利性具有共識，然未接到敬老津貼申領津貼通知的老人，很有可能會影響老人請領津貼的時間點。而對於中低收入老人生活津貼的計算方式應考慮放寬未有奉養事實的子女資產部分，以及除了發放津貼的方式，也可規劃增加老人收入的老人福利選項。另外，領取敬老津貼者受訪者普遍對敬老津貼金額為中等的滿意度，而敬老津貼對於解決月可使用生活費9000元以下的老人經濟問題的效能性和充分性較高。 / The acceleration of population aging and diminishing financial support from offspring to senior citizens necessitate the establishment of a senior citizen’s social security system. Faced with the difficulties in implementing the citizen annuity, the government came up with an alternative plan in 2002: the Senior Citizens Welfare Living Allowance. This study shall take Taipei County, currently the administrative region with the largest number of Senior Citizens Welfare Living Allowance recipients in Taiwan, as an example. The six policy evaluation indicators suggested by Dunn& Poister, i.e. effectiveness, efficiency, equality, appropriateness, responsiveness, and adequacy are used to evaluate the current state of the Senior Citizens Welfare Living Allowance policy. The claims, concerns, and issues of the stakeholders of the Senior Citizens Welfare Living Allowance policy are concluded after holding in-depth interviews with the stakeholders. Research results found that stakeholders of the issues are mostly concerned about the equality of the policy. Demands of and satisfaction with the policy is determined by similar senior citizens’ allowance systems. Appropriateness regarding the distribution of allowances to participants of the public servant pension system is also of concern to the stakeholders. Inequality in the varying amount of the allowances between administrative regions is an issue, among many others, that can be addressed by the implementation of a citizen annuity system. In general stakeholders are moderately satisfied with the incumbent Senior Citizens Welfare Living Allowance policy. The policy is more effective and adequate for those with a monthly income of less than NTD$9,000.