The objective of the thesis is to provide a theory that explains the stylized facts regarding the trend of taxation policies, public spending and sovereign debt in advanced economies for the past couple of decades. The thesis focuses on distinguishing two types of public spending - productive investment and welfare payment and develops two different frameworks to examine the importance of the composition of these two types of public spending for economic growth and welfare. Chapter 2 presents a dynamic political-economy model in which voters decide tax rates and the proportion of public goods expenditure devoted to non-productive (but utility-enhancing) public goods. This non-productive public goods expenditure gives rise to a habit effect - it has to be at least as large as a fraction of last period value to provide utility. The median voter theorem applies. Starting from a steady state without the habit effect, its introduction leads to transitional dynamics that mimic several stylized facts: in particular, countries with higher income tend to have larger government and spend more on welfare programme. Chapter 3 studies the impact of public deficit on long-run economic growth by distinguishing the different types of government spending: investment and welfare payment. The model in this chapter predicts a non-monotonic or threshold effect in the relationship between public deficit and steady state growth rate. The composition of the public spending (the ratio between productive and non-productive) dictates the "threshold" in the national debt level. Countries which spend more on providing productive public goods could maintain a higher level of national debt that promotes growth.

Active video games (AVG) have been shown to acutely increase energy expenditure when compared to seated video games; however, the compensatory effects on energy intake and subsequent energy expenditure are largely unknown. The main objective of this thesis was to examine the acute effects of AVG on energy intake and expenditure in male adolescents. Our results suggest that male adolescents compensate for one hour of AVG play by decreasing their physical activity levels for the remainder of the day. There was no compensation in acute energy intake with AVG play. The results from this thesis suggest that the benefits of one hour of Kinect™ AVG play are offset within 24 hours in male adolescents. Therefore, caution must be exercised when prescribing AVG for interventions aimed at preventing/treating childhood obesity.

Les études à long-terme confirment que la combinaison d’un déficit calorique et d’un programme d’exercice est une intervention plus profitable quant à la perte de poids qu’un régime hypocalorique ou un programme d’exercice seul. Toutefois, la perte de poids moyenne de l’approche combinée est en générale inférieure à celle estimée sur la base du déficit calorique et de la dépense énergétique du programme d’exercice. L’objectif principal de cette étude portait sur l’investigation des effets d’un déficit calorique et de l’exercice sur l’apport calorique, la dépense énergétique totale, la thermogenèse d’origine autre que l’exercice et la compensation alimentaire post-exercice chez les jeunes femmes. Huit jeunes femmes de poids normal et inactives ont participé à quatre conditions expérimentales : contrôle; exercice, où une séance d’exercice à intensité modérée a été réalisée; déficit calorique, où un déficit calorique de 25% pour une période de 3 jours consécutifs a été respecté; et exercice/déficit calorique. À la suite de chaque session, un repas ad libitum à l’heure du dîner a été offert aux participantes et des boîtes à lunch contenant des aliments à volonté choisis par l’entremise de menu ont été remises à ces dernières pour couvrir l’apport calorique pour la journée (jour 1) ainsi que la journée subséquente (jour 2). De plus, un accéléromètre a été remis à chaque participante après chaque séance expérimentale pour être en mesure d’estimer la dépense énergétique liée à l’activité physique pour le jour 1 et jour 2. Aucune différence significative n’a été observée entre les différentes conditions expérimentales pour l’apport calorique au repas ad libitum post-exercice, au jour 1 ainsi qu’au jour 2. De plus, aucune différence significative n’a été notée pour la dépense énergétique totale ainsi que la thermogenèse d’origine autre que l’exercice et aucune compensation alimentaire post-exercice n’a été observée en fonction des conditions expérimentales. Ces résultats suggèrent que la combinaison d’un déficit calorique de 3 journées consécutives avant une séance d’exercice d’intensité modérée n’influence pas l’apport calorique post-exercice, la dépense énergétique totale, la thermogenèse d’origine autre que l’exercice et n’engendre pas de compensation alimentaire post-exercice. Un déficit calorique combiné à l’exercice d’une période plus prolongée pourrait être nécessaire afin d’observer une augmentation de la compensation alimentaire post-exercice pendant une intervention qui vise à induire une perte de poids.

This thesis aims to determine energy compensation following exercise induced energy expenditure (ExEE). The specific objectives were: I) to determine the impact of the time spent performing physical activity (PA) of varying intensities on body weight and composition (Study 1); II) to determine the overall energy compensation and the major predictors of energy compensation through the systematic review approach (Study 2); III) to develop new methods to measure energy intake (EI) (Study 3) and time spent performing different activities (Study 4); IV) to determine the effects of a lower (LI) and higher intensity (HI) ExEE intervention on energy compensation (Study 5); and V) to investigate the inter-individual variability regarding exercise induced energy compensation (Study 6). In Study 1, women spending more time performing light-intensity PA were shown to have lower adiposity compared to women spending more time performing moderate- and high-intensity PA. Results from Study 2 (systematic review) show an overall energy compensation of 25% following exercise interventions and that fat mass (FM), exercise intensity and duration of the intervention are the main predictors of energy compensation. To better capture energy compensation (i.e., EI and EE), new methods to measure EI and time spent performing activities were developed (Studies 3 and 4) and used in the following studies. In Study 5, overweight/obese women training at HI displayed higher energy compensation when compared to women training at LI, which was accompanied by a reduction of NSPA (non-structured physical activity) and a greater amount of time spent lying down. Results from Study 6 showed that complete compensators (CC) had higher EI, fat and carbohydrate intake at the onset of the ExEE intervention when compared to incomplete compensators (IC). However, the results also showed that dietary disinhibition was increased, whereas NSPA was decreased at the end of the intervention in IC. Taken together, these studies emphasize that weight loss following exercise is impeded by energy compensation. In addition to the impact of FM, exercise intensity and duration of the intervention on energy compensation, NSPA and cognitive factors also seem to modify energy compensation that occurs as a result of exercise.

This dissertation firstly examines literature connected to this topic in chapter 2. Secondly, chapter 3 summarizes necessary methodology and data used throughout the dissertation. Thirdly, it compares the results of military expenditure made by Cobb-Douglas-Solow production function forecast and an Auto regressive model, in chapter 4. Fourthly, in the chapter 5, with a better performing model, it forecasters the military expenditure from 2015 to 2024 for France, Germany, UK and Italy, because they represent more than 65% of European military expenditure and should give us an idea about the course of the European expenditure as a whole. Also, it compares forecasted expenditure of European NATO countries and USA with Canada for the same period. Finally, in chapter 6, we examine whether there is Granger causality between MS and GDP. Simply, if MS Granger causes GDP and vice versa. It was found that AR is a better performing forecasting technique than CDS and that Granger causality results are ambiguous. GDP Granger causes MS only for France and Italy and there is no evidence of opposite causality.

Watching television or listening to music during exercise has been shown to increase the enjoyment of the activity and decrease fatigue for some people. However, it is currently unknown how these stimuli during an exercise session play a role in postexercise energy intake and/or physical activity energy expenditure (PAEE). The purpose of this thesis was to examine the effects of watching television or listening to music while exercising on post-exercise energy intake and expenditure in male adolescents. The study consisted of a randomized crossover design involving 24 male adolescents aged 12 to 17 years. The participants completed three experimental sessions that included walking/jogging on a treadmill at 60% of their heart rate reserve for 30 minutes while watching television, listening to music, or exercising with no other stimulus (control). Following the exercise sessions participants were given an ad libitum lunch and were asked to record their food intake for the remainder of the day. An Actical accelerometer was used to assess PAEE until bedtime. The primary outcome measure was post-exercise energy intake and energy expenditure. Results showed that exercising while watching television or listening to music did not significantly affect postexercise energy intake or energy expenditure. Walking/jogging on a treadmill was found to be more enjoyable while watching television than with no stimulus present (p=0.03). Ratings of perceived exertion were not significantly different between conditions. Overall, our results suggest that watching television or listening to music while exercising does not impact post-exercise energy intake or expenditure in male adolescents, which may have positive implications for adolescents who may need additional motivation to exercise.

No description available.

The aim of this thesis was to evaluate changes in resting energy expenditure (REE) in ten lactating women between three weeks and nine months postpartum to find out whether there is any link with the parameters presented in this study. Measurements were taken at four intervals. At three weeks and at three, six and nine months postpartum. They were taken in the morning after a night fast (12 hours) and used indirect calorimetry with a canopy in awake lying subjects for approximately 25 minutes. The room was shaded with minimal noise with a temperature around 20 řC. Urine was collected over 24 hours and was examined for nitrogen concentration. The median REE was 1591,86 kcal/day at 3 weeks postpartum, 1398,08 kcal/day at 3 months, 1401,78 kcal/day at 6 months and 1455,03 kcal/day at 9 months postpartum. Values of REE per kilogram of body weight are 21,8 ± 0,36 kcal/kg and are consistent throughout the measurement period. The oxidation of lipids was dominant compared to other substrates and the lowest was oxidation of sacharides during the whole observation period. Correlations were found in parameters such as, body weight and REE per kilogram, breast milk and respiratory quotient (RQ), length of gravidity with RQ/ volume of exhaled carboxydioxide/ volume of inhaled oxygen. Another was between protein...

Please read the abstract in the dissertation. Copyright / Dissertation (MCom)--University of Pretoria, 2008. / Economics / unrestricted

Taxpayers who operate from leased premises often incur significant costs in order to make the premises suitable for their specific trade. For accounting purposes such costs are generally capitalised as leasehold improvements and depreciated over the lease term. In practice many taxpayers proceed to follow the same approach for tax purposes by claiming an allowance for wear and tear on leasehold expenditure over the term of the lease. However, such expenditure is far more complex and taxpayers often do not properly understand the appropriate tax treatment of such costs. The tax treatment of expenditure incurred on leased premises is determined by a number of legislative sections, each with its own provisos and requirements. The applicable section under which a taxpayer should claim a deduction for expenditure on leased premises depends on the type of expenditure incurred by the taxpayer. In this study a framework was developed for determining the correct tax treatment of expenditure incurred by lessees on leased premises. Different types of expenditure that lessees had incurred were identified in three case studies. The framework was evaluated by applying it to these types of expenditure identified, and was found to be of considerable practical use. / Afrikaans: Belastingpligtiges wat hul besighede vanuit gehuurde persele bedryf, moet dikwels aansienlike uitgawes aangaan ten einde die perseel geskik te maak vir hul spesifieke tipe besigheid. Vir rekenkundige doeleindes word hierdie uitgawes oor die algemeen as huurverbeteringe gekapitaliseer en oor die huurtermyn gedepresiëer. Vir belastingdoeleindes volg belastingpligtiges in die praktyk dikwels dieselfde benadering, deur ’n waardeverminderingstoelaag op huuruitgawes oor die huurtermyn te eis. Die toepaslike belastinghantering van sulke uitgawes is egter meer gekompliseerd en belastingpligtiges verstaan dit dikwels nie. Die belastinghantering van uitgawes aangegaan by huurpersele word bepaal deur ’n aantal wetsartikels, elk met sy eie voorwaardes en vereistes. Die toepaslike artikel waaronder ’n belastingpligtige ’n aftrekking vir uitgawes op huurpersele kan eis, hang af van die tipe uitgawe wat aangegaan is. In hierdie studie is ’n raamwerk ontwikkel wat huurders gebruik om die korrekte belastinghantering van uitgawes op huurpersele aangegaan, te bepaal. Verskillende tipes uitgawes wat huurders aangegaan het, is in drie gevallestudies geïdentifiseer. Die raamwerk is geëvalueer deur dit op die geïdentifiseerde tipes uitgawes toe te pas, en daar is gevind dat dit heelwat praktiese waarde het. / Mini Dissertation (MCom)--University of Pretoria, 2015. / Taxation / MCom / Unrestricted