This study examines 1) whether the different expenditure mechanisms used by the National Institutes of Health (NIH) invite different sources of influences on the budget process and thus on the expenditure outcomes and 2) whether the frequent use of omnibus appropriations bills since 1996 has changed budget levels of the institutes under the NIH. The NIH uses two major expenditure mechanisms with very different beneficiary groups: the principal investigator-initiated Research Project Grants and Intramural Research. Drawing on theories of motivations of public officials and of political clout of agency heads and considering empirical studies of the effect of omnibus legislation, this study reveals the following: 1) directors with more public service experience are more successful in securing a higher budget for their institutes; 2) while the directors are found to be driven by public service motivation, when it comes to expenditure allocation between two different mechanisms, they behave in a self-interested manner, representing the interests of the institutional sectors where they have developed close relationships; 3) with ever-increasing budgets between 1983 and 2005, the institute directors have chosen to seek higher budgets rather than merely avoid the risk of budget cuts; 4) although the advisory boards are purportedly used to seek private input for the priority setting, they tend to increase intramural more than external research project grant expenditures; 5) the practice of omnibus appropriations bills significantly benefits the institutes under the NIH such that with omnibus legislation the institutes¡¯ total expenditures have more than doubled controlling the other factors; and 6) there are significant differences in the effects of the director¡¯s public experience and the number of advisory boards and their membership both (i) between disease-focused institutes and nondisease institutes and (ii) with and without omnibus legislation. The effects of the director¡¯s public service experience and the advisory boards have more budgetary impact in the general science-focused institutes than in their disease-focused counterparts. The influence of the advisory board and of the institute director¡¯s public service experience on the individual institute¡¯s expenditure level is significantly diminished by the frequent use of omnibus appropriations bills.

In 1984, in the background that the level of salary in Taiwan was far lower than Europe and America, UMC was the first company setting up the employee bonus shares as well as the allotment of stock dividends in order to allure the domestic and overseas elites. Afterwards, this mechanism has become the characteristic of Taiwan¡¦s electronic industry to appeal the talents . By 2007, the issue of expenditure of employee bonus shares emerged. Undoubtedly, the high technology industry, in which the employees benefitted the most from the system of employee bonus shares and the allotment of stock dividends, was the one being impacted the most. Therefore, every company took various measures to avoid the employees¡¦ leaving and maintain the company competitive in response to this situation. The system of expenditure of employee bonus shares has been conducted for 2 years since 2008. So the impacts of this mechanism have been presented and the influences of those responsive measures should have been in effect. What was the impact from the system of expenditure of employee bonus shares to Taiwan¡¦s high-tech industries indeed? What was the measure dealing with the human resources that each company took to reply this situation? Thus, this study took some Taiwan public high-tech companies and consultant companies famous for its specialization in employee salary and bonus as our case studies. Through the collection of these case studies, we found some common measures between these companies. Besides, to increase the practical value of this study, we analyzed the measures, the background factors, and all the impacts in details and in depth. In sum, we hope we could offer the directional guidelines for the development of innovative employee incentives and provide some advices to those companies encountering the problems in designing the reward system. The findings were listed as below: 1. For the most companies, they did not take the timely measures in 2008. In the year of 2008, the global economic climate declined. Each company focused on the matters how to increase the sales and decrease the expenditures, so they viewed the leaving of employees as healthy and allowed. That was why they did not take timely measures for the system of expenditure of employee bonus shares. By 2010, due to the economic climate recovery, the sales of each company turned better and the companies started to plan the new reward mechanism to induce and keep those elites in house. 2. Those responsive measures only focused on the adjustment of the employee reward system, but other human resources practices did not change too much. Those respondents emphasized largely in the adjustment of the salary structure or other new design of the reward system; however, they did nothing to the side of the human resources. 3. The number of transfer is expected to increase largely in 2010. Because the economic climate and the income of each company are getting better, the respondents all anticipated they will be impacted by the increasing turnover rate of their employees. Similarly, recruiting talents from other corporations would get intense and the employees would start to search the opportunity to serve in other company. In addition, the human resources would leap over from one industry to another, because the incentive of the employee bonus shares in high-tech industry disappeared. As result, the high-tech industry may not be the first priority for a job. The brand power of the company, the operating status, the vision of the future, and even the individual growth for the employees could be the major indicators for a job. To sum up, from the case studies in regard to the human resources practices in Taiwan¡¦s high-tech industry, we could find the system of expenditure of employee bonus shares did not bring the severe change to the human resources in Taiwan¡¦s high-tech industry. In fact, the hugest influence is that the high-tech industry is not so attractive as before anymore. In the future, competing for the human resources would not only limit to the high-tech industry, because other outstanding corporations from various industries and the foreign companies may lead to the flow of those elites moving between industries.

ABSTRACT Tax revenue is the major source from which government¡¦s budget revenue and is very important to sustain the need of government¡¦s public expenditure. The increasing expenditure caused by satisfying the citizen¡¦s desire of sufficient and better local government¡¦s services on education, culture, transportation, social welfare, environmental control, public health, police, and fire protection etc., as well as the shortage of tax income caused by economic depression and the tax deduction policy of the central government had seriously deteriorated the budget deficit of the local government. In 2002, our government announced to put into practice the Local Taxation Law that empowers the local government with autonomous right to levy the local taxes. Under the current situation of economic depression, how to create new sources of tax revenue to improve the budget deficit demands an immediate attention of the local government of Kaohsiung County. This study first investigates the fundamental theory of local tax, our local tax system, and local tax system of other countries to obtain the principles and feasible taxing items of imposing local tax. Secondly, this study uses secondary data to analyze the financial situation of Kaohsiung County and to research on the reasons of the financial problems and difficulty to understand the justification of tax hike. Thirdly, an in-depth interview to the head and deputy of finance department and county councilor was conducted to collect data. Through the literature study, secondary data analysis, and interview results to construct the questionnaire structure. Lastly, we conducted a research in Delphi Technique by sending questionnaire to Kaohsiung County councilor, tax personnel, finance personnel, and accounting personnel to study the perception and attitude of the interviewee towards to imposing new tax, appropriate new tax items, timing for imposing new tax, the problems we are facing and the strategy of resolving the problems. Throughout the activities mentioned above, this study consolidates and summarizes some conclusions as follows: 1. Our country has fewer local tax items and has room to expand compared to foreign countries. Besides, it has been years Kaohsiung County has had budget deficit. All tax income is not even enough to pay for personnel expenses. Having new tax revenue is necessary and reasonable. 2. After the passage of Local Taxation law, local tax is split into two categories. One is nation-wide local tax and the other is initiated by the local government. Expanding tax sources can be done in two ways at the same time. For one, nation -wide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducted. That includes the revoke of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. For two, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax. 3. The interviewees are highly recognized the implication of fiscal autonomy to the local government and are positively support the local governments to raise their financial resources via a systematic and reasonable taxation on new items of local tax. 4. The legislative body is not totally against the tax add and it possibly be approved as long as the local governments still can not resolve the budget deficit problem via it¡¦s efforts on minimizing the expenditure. 5. New taxations on certain residents or enterprises within a county might be considered as long as these earmarked tax revenue is used for designate purposes. New taxes that are suitable for Kaohsiung County to impose are Quarry Tax, Pollution Tax, and Peddler License Tax, in that order. 6. Local government should take three important actions to increase the willingness of the citizen to pay taxes and reduce the impact of tax add. First is to explain in public the benefits and purposes of the tax add and disclose the usage details of the new tax revenue. Second is to preclude from squandering tax revenue. Third is to increase the qualities of public services and facilities. 7. Imposing new taxes can help to achieve the objectives of increasing income sources and hence improving finance. It also helps to establish the link between public expenses and people¡¦s tax burden. That link will keep people from having the thoughts of ¡§ free of charge¡¨ and wasting public resources. However, Facing with the problem that elected officials have no intentions to push tax increase, it is necessary to establish elected chief¡¦s sense of responsibility for finance. The central government should take the efforts the local government makes to taxation, the financial deficit, and the debt into the rating of the competitiveness of all local governments. The rating results should be open to the public to encourage the local government to aggressively find new tax sources.

During the three decades, the torsional impact on turbine-generator sets due to power system disturbances has been extensively discussed in many research works. However, most of them are focused on the fatigue damage of turbine shafts due to large-signal disturbances. For example, network faults occur. Obviously, the torsional effect subject to small-signal disturbances has not received much attention. In fact, although the small disturbances would not immediately damage the turbine mechanism, the cumulative long-term damaging effects may not be negligible under certain circumstances. Many operating conditions in power systems may lead to small disturbances on blades; for examples, shedding loads, switching transmission line, resetting control system parameters, and harmonics etc. Nevertheless, others only cause short-term or transient non-resonant disturbances occasionally except the power system subharmonics which could results in electro-mechanical resonance. Therefore, two types of subharmonics in power systems are proposed so as to investigate the toque impact and long-term fatigue life expenditure in turbine shafts and blades. Firstly, from the steady-state disturbance viewpoint, the long-term cumulative fatigue estimation based on the three-year project of the GE Co. shows that there are potential damages for both the shafts and the blades of the nearby generators caused by the subharmonic excitations of the HVDC link. The fatigue life sensitivity works are also carried out to provide the recommendations for the safety operation. The optimal damper type and disposition scheme for depressing the resonant torque and prolonging the turbine lifetime is consequently motivated, which is based on participation factor of linear systems with the electromechanical analogy. The effectiveness of this scheme on suppressing vibration torque arising from network faults is also satisfying. In addition, the authors propose the new electromechanical supersynchronous resonance phenomenon for the turbine-generators near the inverter station owing to asymmetric line faults near the rectifier station. Secondly, the dramatic real and reactive power consumption during the melting period of an electrical arc furnace load. The voltage flicker pollution is mainly caused by the reactive power fluctuation while the stochastic subsynchronous oscillation in turbine mechanism is excited by the electromagnetic torque of the subsynchronous frequency which is induced by the real power fluctuation. Such a small stress imposed on the low-pressure long turbine blade combined with its evitable corrosive environment contributing to the corrosion fatigue effect. Although the voltage flicker severity at the point of common coupling is still within the limit, the blade may have been damaged from the long-term corrosion fatigue life expenditure estimation. In other words, the conventional voltage flicker limit established to make human-eye comfortable might not protect the blade from damaging risk. The long-term influence resulted from the electric arc furnace loads cannot always be neglected. It is necessary to take care of the blade material intensity and operating environment. If there is the potential of blade damage, one has to strengthen the output capacity at the power plant or separate the peak load durations among the steel plants to limit the over-fluctuation real power of the generator.

This research attempts to examine whether economic, social, political and institutional factors affected local public expenditures (per capita) in Taiwan. The panel data regression analysis, covering the period from 1989 to 2007, used statistics from the 21 prefectures (5 cities and 16 counties) of Taiwan by applying the median voter model and political business cycle (PBC) model. The findings from the empirical data suggest that the explanatory variable of the median income is significant and has a positive sign as predicted by the priori expectation, with the exception of economic development expenditure. The gap between the median income and average income variables has positive signs in the total, social welfare, police and economic development expenditures. The tax share variable and grant variable on all categories of spending are significant, but the positive sign of the tax share variable contrasts a priori expectations. The population variable and population density variable have negative signs in different expenditures, while the social welfare and the education, science, and culture expenditures have positive signs. Comparing the difference before and after the downsizing of the Taiwan Provincial Government, the significance of the latter is higher than the former, and the effects of various variables differ. The results of this research also indicated that the variables of the pre-election year, election year and post-election year demonstrated statistical significance with varying directional tendencies, and that the results are inconsistent with the traditional hypothesis of the election cycle. The incumbent magistrates or mayors, regardless of whether they do or do not intend on re-election, exhibit no significant influence on most expenditures, and thus this does not agree with a priori expectations. The administrative satisfactions of incumbent magistrates or mayors have statistically significant influence on the expenditures and deficits. Generally, the Pan-KMT incumbent magistrates or mayors have more motives to increase the total and capital expenditures and deficits than the Pan-DPP. Interestingly, the KMT party, which held the majority of seats in the county council, has a positive sign and statistically significant influence on the expenditure of grants to townships. The evidence has demonstrated that a unified government or divided government (horizontal type or vertical type) has no significant influence on most of the expenditure forms, although a negative sign on social welfare expenditure is evident in 21 counties and cities. The lagged deficit is significant with a positive sign, which implies that the insufficiency of local accountability and deficits are becoming a long-term problem. When comparing the power of the median voter model and political business cycle model in explaining the local public expenditure, a non-nested test was implemented. No model was found to hold an advantage over another model. In brief, the current research indicates that the factors of the majority voters' demands, elections and parties indeed have different influences on various expenditure forms in Taiwan.

This investigation examined acute energy compensation and macronutrient intake in habitually active and sedentary, college-aged males, following an exercise session as compared to a resting (control) session, to see if habitually active males compensate intake better to an energy deficit incurred by exercise, than sedentary males. Participants were males, aged 18-30 years, of a normal percent body fat and body mass index, and exercised < 60 min per week (sedentary) or > 150 min per week (habitually active). Participants came in for two sessions: 1) 45 minutes of resting (control) and then eating an ad libitum meal; and 2) riding a cycle ergometer for 45 minutes (exercise) and then eating an ad libitum meal. Sessions were counterbalanced across participants. Energy and macronutrient intake were calculated for the meal and over the remaining part of the day. Sedentary individuals ate significantly less during the meal in the exercise session (which expended a mean of 453.5 kcals across both groups) as compared to the control session (934.8 + 222.0 kcals vs. 1073.9 + 470.3 kcals, p < 0.03), which demonstrated negative energy compensation (-30.6%). The habitually active group showed no significant difference in energy intake between sessions at the meal (1016.8 + 396.7 kcal [control] vs. 1105.6 + 389.2 kcal [exercise]). While the habitually active group showed no significant difference in intake at the meal, the slight increase in intake at the meal in the exercise session demonstrated some energy compensation (19.6%), which was significantly better (p < 0.03) than that in the sedentary group. No differences in macronutrient intake at the meal were found between the sessions. Over the day following the sessions, both groups reported a significant increase in energy intake after the exercise session as compared to the control session (1457.5 + 646.2 kcals vs. 1356.1 + 657.2 kcals, p < 0.04), with no difference in macronutrient intake between the sessions. These results indicate that, although complete acute compensation did not occur, the habitually active group acutely compensated intake significantly more so than the sedentary group, demonstrating better energy regulation ability.

Back pain is the 6th most costly condition in the United States and is responsible for the most workdays lost. Approximately 33 million American adults suffered from back and neck problems in 2005. The societal cost of chronic back pain (CBP) has not been calculated from a US perspective. Longitudinal data files from Panels 12, 13, and 14 of the Medical Expenditure Panel Survey (MEPS) were used to estimate excess direct (ambulatory visits, inpatient admissions, emergency room visits, and prescription medication) costs and indirect (lost productivity) costs for persons 18 years and older reporting CBP compared to those not reporting back pain. Persons were included in the CBP group if they reported back pain (ICD-9-CM codes 720, 721, 722, 723, 724, 737, 805, 806, 839, 846, 847) in at least 3 consecutive interview rounds. The complex sampling design of MEPS was taken into account to get accurate national estimates. All costs were adjusted to 2011 using Consumer Price Indices. All mean costs were computed using age-stratified regression models, after adjusting for demographic and clinical covariates. Utilization of provider-based complementary and alternative medicine (CAM) among CBP patients was studied, and differences in costs between CAM users and non-users examined. Based on this analysis, the prevalence of CBP in the adult US population was estimated to be 3.76%. Total all-cause costs for CBP patients were estimated to be $187 billion over 2 years (direct costs = $176 billion, indirect cost = $11 billion). Overall estimates of excess costs of CBP over 2 years per person for direct medical costs were $37,129 ($25,273 vs. $48,984; p<0.001). This breaks down to $11,711 ($14,929 vs. $3,219; p<0.001) for ambulatory visits; $3,560 ($6,514 vs. $2,914; p<0.001) for inpatient admissions; $300 ($690 vs. $390; p<0.001) for emergency department visits; and $19,849 ($23,873 vs. $4,024; p<0.001) for prescription medications. Excess indirect costs for CBP patients were $1,668 ($2,329 vs. $661; p<0.001). Thirty-seven percent of CBP patients reported at least one CAM visit. There was no significant difference in overall costs between CAM users and non-users. The high cost of chronic back pain in the US population has potential implications for prioritizing policy, and in attempting to improve care and outcomes for these patients. / text

Die Arbeit analysiert die Bedeutung des demografischen Wandels für die Entwicklung der Gesundheitsausgaben in Deutschland bis zum Jahr 2050. Anhand von Querschnittsdaten der amtlichen Statistik für den Bereich der Krankenhäuser wird unter der Annahme konstanter Altersprofile der Gesundheitsausgaben pro Kopf sowie konstanter Inzidenzraten der isolierte demografisch bedingte Ausgabenanstieg prognostiziert. Der theoretische Teil der Arbeit stellt weitere Einflussfaktoren sowie die Medikalisierungs- und Kompressionsthese zur Entwicklung von Morbidität im Alter vor. Als Antwort auf den diagnostizierten Anstieg der Ausgaben werden mögliche Reformansätze diskutiert. / The paper analyses the effects of continued demographic change on health expenditure in Germany until 2050. Using cross sectional data from official statistics for hospitals the isolated effect of demographic change on future expenditure is predicted by assuming time-invariant age-specific expenditure profiles per capita and incidence for specific groups of diagnoses. Further influencing factors as well as competing theories of compression versus expansion of morbidity are presented. As a reaction to the challenge of expected further increases in health expenditure, possible reforms are discussed.

Bakalauro baigiamajame darbe analizuojama UAB „Televizoriai“ patirtos sąnaudos. Darbas sudarytas iš dviejų dalių – teorinės ir tiriamosios. Teorinėje darbo dalyje, remiantis lietuvių ir užsienio autorių moksline literatūra, apžvelgiama sąnaudų esmė, jų klasifikavimas ir požymiai, sąnaudų analizės būtinumas ir kryptys, išlaidų apibūdinimas, reikšmė bei klasifikacija išlaidų skirstymas ir reikšmė tiriant sąnaudas, sąnaudų mažinimo galimybės. Tiriamojoje darbo dalyje pateikiama UAB „Televizoriai“ charakteristika, valdymo struktūra, pardavimo rinka ir pristatoma gaminama produkcija, atlikta išsami gaminamos produkcijos savikainos analizė už 2005-2009 metus. Nustatyti sąnaudų mažinimo rezervai, pateiktos išvados. / The aim of bachelor thesis is to analyze the costs of true partnership of Ltd „Televizoriai“. The work composed of two parts – theoretical and research. In the theoretical part of the work, based on the Lithuanian and foreign literature, the significance definitions of outlay and cost are described, also their classification and value, the importance of outlay analysis, the opportunities of outlay reduction. In the research part of the work provided the Ltd “Televizoriai” characteristic, structure of management, sales dynamics. Production cost of 2005 – 2009 are properly submitted and analyzed. Determined the alternative for reduction of manufacturing cost, findings are submitted.

Baigiamajame darbe išanalizuotas AB „Lietuvos geležinkeliai“ prekinių šilumvežių parkas. Išnagrinėti parko modernizacijos projektai. Atlikta prekinių šilumvežių dyzelinių degalų sąnaudų pasirinktame geležinkelio ruože lyginamoji analizė. Atlikta ekonominė analizė, nustatytas modernizuotų, remotorizuotų 2M62 serijos šilumvežių bei naujų SIEMENS ER20 CF prekinių šilumvežių ekonominis efektas pagal sutaupytą degalų kiekį, lyginant su 2M62 šilumvežiais, turinčiais 14D40 variklį. Nustatytas 2M62 serijos šilumvežių modernizacijos, remotorizacijos bei naujo SIEMENS ER20 CF atsipirkimo laikas pagal sutaupytą degalų kiekį ir kitas eksploatacines sąnaudas. Pateikta prekinių šilumvežių parko struktūrinė analizė, prekinių šilumvežių degalų sąnaudų priklausomybės nuo fizinių veiksnių tyrimas, prekinių šilumvežių ekonominis įvertinimas. Išnagrinėta informacija apibendrinta išvadomis ir pasiūlymais, pateiktas literatūros sąrašas. Darbo apimtis – 70 p. teksto be priedų, 36 iliustr., 24 lent., 15 bibliografinių šaltinių. Atskirai pridedami darbo priedai. / The paper analyzes Joint-Stock Company AB „Lietuvos Geležinkeliai“ depot of goods heat-engines. The paper investigates the projects of depot modernization. A comparative analysis of fuel expenditure by goods heat-engines has been conducted in the selected section of the railway. The economic analysis has been carried out, which determines the economic effect of the modernized and remotorized 2M62 series heat-engines and the new SIEMENS ER20 CF goods heat-engines with regard to the saved fuel amount as compared to 2M62 heat-engines with 14D40 engines. The time of covering the modernization and remotorization of 2M62 series heat-engines and the purchase of the new SIEMENS ER20 CF has been determined with regard to the saved fuel amount. The paper presents a structural analysis of the depot for goods heat-engines as well as the research of fuel expenditure by goods heat-engines dependence on physical factors, a comparative analysis of diesel fuel expenditure by goods heat-engines in the railway section as well as economic assessment of goods heat-engines have been conducted. The volume of the paper is 70 pages of text excluding appendices, 36 illustrations, 24 tables, 15 bibliography entries. The appendices are supplied separately.