Dieser Artikel beschäftigt sich mit den Verteilungswirkungen der Reformen des österreichischen Lohnsteuer- und Sozialversicherungsbeitragssystems. Untersucht werden dazu Maßnahmen der Reformen 2004/05, 2009 und 2015/16. Im Mittelpunkt der Analyse stehen dabei die Auswirkungen von Veränderungen der staatlichen Einnahmenseite auf die Verteilung der Sekundäreinkommen. Während bei den meisten Untersuchungen Aspekte der vertikalen Verteilung im Vordergrund stehen, wird in dieser Arbeit ein spezieller Fokus auf den Einfluss der Reformen auf die Verteilung zwischen den Geschlechtern gelegt. Generell lässt sich feststellen, dass die betrachteten Reformen durchaus die größten relativen Einkommenszuwächse in den unteren Einkommensbereichen und somit bei Frauen mit sich bringen, durch aber gleichzeitig ständige Entlastung der oberen Einkommen und der besonderen Konzentration der Männereinkommen im oberen Einkommensbereich, Männer in wesentlich größerem Umfang von den Maßnahmen der einzelnen Reformen profitieren. Eine Analyse des Einflusses der Begünstigungen zeigt zudem, dass die Maßnahmen der untersuchten Reformen zu einer Umverteilung der Einkommen von Frauen zu Männern beitragen sowie von den verschiedenen Reformen eher Beschäftigte in Wirtschaftsklassen profitieren, die einen höheren Männeranteil aufweisen.

<p>Capital investment decision is one of the most important decisions, because it is thought to be affecting the short and long run situations of firms, and according to theory, it is thought to be affecting shareholders’ wealth. The researchers have recognized the two previously mentioned phases and conducted this study.</p><p> </p><p>This study aims at identifying the extent to which capital budgeting techniques and its related practices are used by Jordanian listed services firms, and identifying reasonable justifications behind that pattern of this use. The study also aims at identifying if there is any relationship between firms’ performance and the degree of capital budgeting sophistication.</p><p> </p><p>The researchers planned the study by formulating 3 research questions; these are, what are the capital budgeting techniques and their related practices that used by Jordanian listed services firms? Why Jordanian listed services firms use some capital budgeting techniques rather than others? What is the effect of the technique used on the firm’s performance?</p><p> </p><p>To answer these questions, the researcher developed a questionnaire and addressed it to the capital budgeting decision makers of Jordanian listed services firms. The sample of the study is the whole population; 63 Jordanian listed services firms. The researchers received back 38 usable replies after which they started their statistical analysis to reach at findings about their first two questions. As to the third question, the researchers used a multiple regression model that explains performance by the degree of sophistication and size of the firm. The researchers run the analysis for the multiple regression model on 30 firms, the firms that have their financial statements available at JSC.</p><p> </p><p>The results showed that PBP is the most used technique by the Jordanian listed services firms, followed by NPV, PI, ARR, and IRR. The results showed that the practices related to capital budgeting techniques; cost of capital estimation methods, risk analysis techniques, and cash flow forecasting techniques, are not widely used by the Jordanian listed services firms because of the domination of subjective judgment.</p><p> </p><p>When started their study, the researchers expected that the selection of the capital budgeting techniques is explained by demographical characteristics, type of capital investment decision, and\ or the perception of the respondents to the advantages and disadvantages of each technique. The results showed that academic qualification has a positive effect on the use of DCF techniques, while the type of capital investment decision has no effect on the capital budgeting techniques selection. Based on the respondents’ perception to the advantages and disadvantages of each technique, the advantages of PBP and NPV explain their high use, and the disadvantages of IRR explain its low use. Finally, the results of the multiple regression analysis indicate that there is no relationship between the degree of capital budgeting sophistication and the performance of the firms.</p>

Capital investment decision is one of the most important decisions, because it is thought to be affecting the short and long run situations of firms, and according to theory, it is thought to be affecting shareholders’ wealth. The researchers have recognized the two previously mentioned phases and conducted this study.   This study aims at identifying the extent to which capital budgeting techniques and its related practices are used by Jordanian listed services firms, and identifying reasonable justifications behind that pattern of this use. The study also aims at identifying if there is any relationship between firms’ performance and the degree of capital budgeting sophistication.   The researchers planned the study by formulating 3 research questions; these are, what are the capital budgeting techniques and their related practices that used by Jordanian listed services firms? Why Jordanian listed services firms use some capital budgeting techniques rather than others? What is the effect of the technique used on the firm’s performance?   To answer these questions, the researcher developed a questionnaire and addressed it to the capital budgeting decision makers of Jordanian listed services firms. The sample of the study is the whole population; 63 Jordanian listed services firms. The researchers received back 38 usable replies after which they started their statistical analysis to reach at findings about their first two questions. As to the third question, the researchers used a multiple regression model that explains performance by the degree of sophistication and size of the firm. The researchers run the analysis for the multiple regression model on 30 firms, the firms that have their financial statements available at JSC.   The results showed that PBP is the most used technique by the Jordanian listed services firms, followed by NPV, PI, ARR, and IRR. The results showed that the practices related to capital budgeting techniques; cost of capital estimation methods, risk analysis techniques, and cash flow forecasting techniques, are not widely used by the Jordanian listed services firms because of the domination of subjective judgment.   When started their study, the researchers expected that the selection of the capital budgeting techniques is explained by demographical characteristics, type of capital investment decision, and\ or the perception of the respondents to the advantages and disadvantages of each technique. The results showed that academic qualification has a positive effect on the use of DCF techniques, while the type of capital investment decision has no effect on the capital budgeting techniques selection. Based on the respondents’ perception to the advantages and disadvantages of each technique, the advantages of PBP and NPV explain their high use, and the disadvantages of IRR explain its low use. Finally, the results of the multiple regression analysis indicate that there is no relationship between the degree of capital budgeting sophistication and the performance of the firms.

The major purpose of this study was to examine the implications and potentials of program budgeting for public schools. Several goals and objectives pursuant to the major purpose of the study were developed. They were: (1) to further the usage of program-budgeting concepts and terms as described and defined by Harry J. Hartley, author of Educational Planning-Programming-Budgeting: A Systems Approach; (2) to identify budgeting practices common to both conventional and program-budgeting concepts of public school budgeting; and (3) to determine whether or not selected public school superintendents used specific program budgeting practices and to determine the soundness of the specific program-budgeting practices as judged by the public school superintendents. The procedures used in the study included the following: (1) the selection of the population, (2) the development of the data-gathering instrument, (3) the collection of the data, and (4) the presentation of the data.The population of this study was comprised of seventy selected Indiana public school superintendents who administered school corporations which were of various sizes and which were located in various geographic areas in Indiana. Two criteria were used to select the superintendents: (1) that their school corporation be one of the ten school corporations having the largest average daily attendance as reported by the Indiana State Department of Instruction; or (2) that their school corporation be a member of one of the five public school study councils with headquarters at Ball State University.Data for the study were obtained from the responses to a questionnaire which included a list of statements pertaining to program-budgeting practices. The sixty statements were derived from thirty theses postulated by Hartley as a concise description of program budgeting as it should operate at the public-school level. Definitions from the glossary of Hartley's book were used to clarify the statements.The superintendents were asked to react to the statements by checking a multi-column scale, indicating whether or not they used the budgeting practice in their school' corporation and then judging the soundness of the practice whether or not they used the practice.The data were treated in two major categories. Each statement was treated separately, and the sixty statements were treated as a whole. In both categories the data were presented in raw numbers and percentages to show responses as well as similarities and differences of responses, and narration was used to report general relationships and inferences as perceived by the writer. The findings indicated the following major general conclusions to be appropriate: 1. The majority of the superintendents participating in the study indicated they used many of the program-budgeting practices described and defined in the inquiry instrument. 2. Most of the superintendents participating in this study considered most of the program-budgeting practices described and defined in the inquiry instrument to be sound budgeting practices. 3. Many of the superintendents participating in the study judged specific program-budgeting practices to be sound even though they did not utilize those practices in the operations of their schools. 4. Program-budgeting practices more directly associated with systems-analysis procedures, such as utilizing management-information systems, developing simulation techniques, programming by systematic task-sequence network diagrams and constructing behavioral-theoretical models, were not often used by the school corporations participating in this study. 5. Many budgetary methods, policies, and procedures identified as being characteristic of program budgeting were being practiced in the public schools. There is considerable overlapping of conventional and program-budgeting practices.

Thesis--University of Wisconsin. / Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 184-195).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Vita. Typescript. eContent provider-neutral record in process. Description based on print version record. Bibliography: leaves 176-181.

The purpose of this study was to explore how students manage their financial resources. Data consisted of student records of their expenditures and income over a one month period of time, reliable financial documents provided by the respondents (i.e., checkbook registers, credit card statements), and individual interviews. This study was designed to gain a better understanding of the financial behaviors of college students at a large, public, research university. Specifically, this study was designed to explore the following research questions: 1. How do traditional-aged, lower-division college students manage their financial resources? 2. What are the financial management behaviors of freshmen versus sophomore on-campus students? 3. What are the financial management behaviors of on- versus off- campus sophomore students? A stratified purposeful sample of 17 traditional-aged freshman and sophomore students was selected for study. Students who transitioned directly from high school to college were considered traditional-aged students. Students who were in their first or second year of college were considered to be freshman or sophomore students, respectively. The data were analyzed for two purposes. The first purpose was to understand where participants spent their money, on what kinds of items, and their sources of income. This information was collected through a qualitative analysis of documents. The second purpose was to understand how and why the participants made the financial decisions they did during the period under study, and to gain an understanding of their larger financial situations. This information was collected through a qualitative analysis of individual interviews. The results of this research contributed to both practice and research. In terms of practice, the results of this study informed three constituencies. Student affairs professionals might use the results to develop programs and services that assist students in managing their financial resources while in college. Students might benefit from the results by identifying management behaviors to employ, and those to avoid. Parents of traditional-aged students might benefit by assisting their students with management skills before they matriculate. Future researchers might elaborate on the present study and examine financial management skills in relation to other issues in higher education, such as retention and academic success. Additionally, future researchers might examine financial management education programs and services at campuses nationwide, or further examine financial management behaviors of college juniors and seniors. Results revealed several important findings. First, spending patterns can be traced to developmental issues associated with lower division students. For example, freshmen spend more money on food and entertainment than their sophomore counterparts, suggesting that social adjustment and making friends are important issues for first year students. Second, students from families which discuss financial issues have better money management skills. Third, students do not discuss financial matters outside their families, even with close friends. Finally, students spend as much as five times more than they earn in a month. Coupled with the study's other findings, these results suggest campuses need to provide programs and services related to financial management skills if students are to develop sound personal budgeting skills while in college. / Master of Arts

This thesis analyzes the impact of capital budget on capital spending in the U.S. states. The analysis is based on the James Poterba's 1995 study of the impact of a capital budget on capital spending using 1962 U.S. state-level data. I first replicate Poterba's model using the 1992-1996 data set that I had constructed for this study. I then extend Poterba's model to include a set of variables that allows exploration of the specific effects of the regulatory environment on spending outcomes in each state. These are mainly categorical variables that classify states in accordance with their definition of capital expenditure, organization of capital planning process, project selection and cost estimating techniques and capital financing practices. These were constructed using the data of the 1997 NASBO survey after reviewing the suggestions of practitioners and policy makers, as well as those engaged in research in this field. The introduction of a set of budget rule/budget composition variables into the analysis is an important contribution of this study. I also introduce additional control variables such as those controlling for the age of infrastructure. This study supports the claim that government spending is determined by a host of causal factors that can be grouped into four broad categories, (1) demographic-economic factors, representing both demand for public capital and source of its financing, (2) political decision-making factors that reflect electorate/party in power preferences for spending, (3) capital stock variables that relate to the age of infrastructure and control for spending culture in a state, and (4) budget composition/spending rules. The main finding of this study is the confirmation of Poterba's finding with respect to the positive effect of capital budget on capital spending using a recent data set and longer time frame of analysis. Another major contribution of this study is a statistically significant effect of sixteen spending rule/ budget composition variables. The results of this study support the basic premise found in the literature that budget process affects capital spending. / Master of Public and International Affairs

No / The extensive literature on participative budgeting has paid little attention to the interaction among managers as they discuss and resolve budget-related issues. This study employs goal interdependence theory to explore the impact of team dynamics on budgeting. How managers believe their goals are related affects the dynamics and outcomes of participation. In a large utility in Hong Kong, 64 managers were interviewed on specific budget participation incidents. Results of structural equation analyses found support for the study¿s three main hypotheses. Budget team members who had cooperative goals were found to engage in more open-minded discussion in conflict situations. This resulted in improved group productivity and strengthened relationships which, in turn, led to higher-quality budgets. Results were interpreted as suggesting that the benefits of budget participation depends upon establishing strongly cooperative goals among team members and developing the skills to discuss opposing views open-mindedly. The antecedents of goal interdependence are also explored.

The problem of this study was the development of a set of significant public school PPBS criteria based on the analysis of perceptions held by three groups of educators.