While this process is somewhat similar to the experience of UBA in terms of the training delivered, the very big difference is that the cost of UBA falls on the government rather than the training firm. This is a very desirable arrangement from the firm’s point of view, but a very undesirable one from the viewpoint of the Austrian taxpayer. Ergebnisse der zweiten Kosten-Nutzen-Studie, Ruegger Verlag, Zurich. External recruitment involves some significant costs, such as the “search costs” of recruitment, and the cost of introductory training (Mohrenweiser and Backes-Gellner, 2006).