Cost Allocation: The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.Accounting: System of recording financial transactions.Health Care Costs: The actual costs of providing services related to the delivery of health care, including the costs of procedures, therapies, and medications. It is differentiated from HEALTH EXPENDITURES, which refers to the amount of money paid for the services, and from fees, which refers to the amount charged, regardless of cost.Resource Allocation: Societal or individual decisions about the equitable distribution of available resources.Costs and Cost Analysis: Absolute, comparative, or differential costs pertaining to services, institutions, resources, etc., or the analysis and study of these costs.HIV Infections: Includes the spectrum of human immunodeficiency virus infections that range from asymptomatic seropositivity, thru AIDS-related complex (ARC), to acquired immunodeficiency syndrome (AIDS).Professional Corporations: Legally authorized corporations owned and managed by one or more professionals (medical, dental, legal) in which the income is ascribed primarily to the professional activities of the owners or stockholders.Sexual Behavior: Sexual activities of humans.Risk-Taking: Undertaking a task involving a challenge for achievement or a desirable goal in which there is a lack of certainty or a fear of failure. It may also include the exhibiting of certain behaviors whose outcomes may present a risk to the individual or to those associated with him or her.Homosexuality, Male: Sexual attraction or relationship between males.HIV Seropositivity: Development of neutralizing antibodies in individuals who have been exposed to the human immunodeficiency virus (HIV/HTLV-III/LAV).Cystitis, Interstitial: A condition with recurring discomfort or pain in the URINARY BLADDER and the surrounding pelvic region without an identifiable disease. Severity of pain in interstitial cystitis varies greatly and often is accompanied by increased urination frequency and urgency.Taxes: Governmental levies on property, inheritance, gifts, etc.Income Tax: Tax on the net income of an individual, organization, or business.Patient Protection and Affordable Care Act: An Act prohibiting a health plan from establishing lifetime limits or annual limits on the dollar value of benefits for any participant or beneficiary after January 1, 2014. It permits a restricted annual limit for plan years beginning prior to January 1, 2014. It provides that a health plan shall not be prevented from placing annual or lifetime per-beneficiary limits on covered benefits. The Act sets up a competitive health insurance market.Health Benefit Plans, Employee: Health insurance plans for employees, and generally including their dependents, usually on a cost-sharing basis with the employer paying a percentage of the premium.Health Insurance Exchanges: State-provided health insurance marketplaces established under the PATIENT PROTECTION AND AFFORDABLE CARE ACT.Family Leave: The authorized absence from work of a family member to attend the illness or participate in the care of a parent, a sibling, or other family member. For the care of a parent for a child or for pre- or postnatal leave of a parent, PARENTAL LEAVE is available.United StatesDromaiidae: A family of flightless, running BIRDS, in the order Casuariiformes. The emu is the only surviving member of the family. They naturally inhabit forests, open plains, and grasslands in Australia.Fund Raising: Usually organized community efforts to raise money to promote financial programs of institutions. The funds may include individual gifts.Group Structure: The informal or formal organization of a group of people based on a network of personal relationships which is influenced by the size and composition, etc., of the group.Hospitals, Voluntary: Private, not-for-profit hospitals that are autonomous, self-established, and self-supported.Hospitals, Proprietary: Hospitals owned and operated by a corporation or an individual that operate on a for-profit basis, also referred to as investor-owned hospitals.Cost-Benefit Analysis: A method of comparing the cost of a program with its expected benefits in dollars (or other currency). The benefit-to-cost ratio is a measure of total return expected per unit of money spent. This analysis generally excludes consideration of factors that are not measured ultimately in economic terms. Cost effectiveness compares alternative ways to achieve a specific set of results.Health Care Rationing: Planning for the equitable allocation, apportionment, or distribution of available health resources.Quality-Adjusted Life Years: A measurement index derived from a modification of standard life-table procedures and designed to take account of the quality as well as the duration of survival. This index can be used in assessing the outcome of health care procedures or services. (BIOETHICS Thesaurus, 1994)Models, Economic: Statistical models of the production, distribution, and consumption of goods and services, as well as of financial considerations. For the application of statistics to the testing and quantifying of economic theories MODELS, ECONOMETRIC is available.Health Resources: Available manpower, facilities, revenue, equipment, and supplies to produce requisite health care and services.Nursing Homes: Facilities which provide nursing supervision and limited medical care to persons who do not require hospitalization.Drug and Narcotic Control: Control of drug and narcotic use by international agreement, or by institutional systems for handling prescribed drugs. This includes regulations concerned with the manufacturing, dispensing, approval (DRUG APPROVAL), and marketing of drugs.Financing, Organized: All organized methods of funding.Deinstitutionalization: The practice of caring for individuals in the community, rather than in an institutional environment with resultant effects on the individual, the individual's family, the community, and the health care system.Social Support: Support systems that provide assistance and encouragement to individuals with physical or emotional disabilities in order that they may better cope. Informal social support is usually provided by friends, relatives, or peers, while formal assistance is provided by churches, groups, etc.Questionnaires: Predetermined sets of questions used to collect data - clinical data, social status, occupational group, etc. The term is often applied to a self-completed survey instrument.Research Support as Topic: Financial support of research activities.Income: Revenues or receipts accruing from business enterprise, labor, or invested capital.Deductibles and Coinsurance: Cost-sharing mechanisms that provide for payment by the insured of some portion of covered expenses. Deductibles are the amounts paid by the insured under a health insurance contract before benefits become payable; coinsurance is the provision under which the insured pays part of the medical bill, usually according to a fixed percentage, when benefits become payable.Investments: Use for articles on the investing of funds for income or profit.Industry: Any enterprise centered on the processing, assembly, production, or marketing of a line of products, services, commodities, or merchandise, in a particular field often named after its principal product. Examples include the automobile, fishing, music, publishing, insurance, and textile industries.Software: Sequential operating programs and data which instruct the functioning of a digital computer.Australia: The smallest continent and an independent country, comprising six states and two territories. Its capital is Canberra.User-Computer Interface: The portion of an interactive computer program that issues messages to and receives commands from a user.Wireless Technology: Techniques using energy such as radio frequency, infrared light, laser light, visible light, or acoustic energy to transfer information without the use of wires, over both short and long distances.Conservation of Energy Resources: Planned management, use, and preservation of energy resources.Electric Power Supplies: Devices that control the supply of electric current for running electrical equipment.Energy Metabolism: The chemical reactions involved in the production and utilization of various forms of energy in cells.Zamiaceae: A plant family of the order Cycadales, class Cycadopsida, division CYCADOPHYTA.Gloves, Surgical: Gloves, usually rubber, worn by surgeons, examining physicians, dentists, and other health personnel for the mutual protection of personnel and patient.Games, Experimental: Games designed to provide information on hypotheses, policies, procedures, or strategies.Algorithms: A procedure consisting of a sequence of algebraic formulas and/or logical steps to calculate or determine a given task.Pattern Recognition, Visual: Mental process to visually perceive a critical number of facts (the pattern), such as characters, shapes, displays, or designs.