WorldWideScience

Sample records for deferred nonoperating income

  1. 18 CFR 367.4180 - Account 418, Non-operating rental income.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...

  2. 14 CFR Section 14 - Objective Classification-Nonoperating Income and Expense

    Science.gov (United States)

    2010-01-01

    ... Income and Expense 80Interest Income. Included under account 89 Other Nonoperating Income and Expense—Net.... 84.2Amortization of premium on debt. Record here for all classes of debt the amortizations of premium on short-term and long-term obligations. (b) [Reserved] [ER-1401, 50 FR 245, Jan. 3, 1985, as amended...

  3. 17 CFR 256.190 - Accumulated deferred income taxes.

    Science.gov (United States)

    2010-04-01

    .... proprietary capital ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a...

  4. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account must..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and...

  5. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions. ... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes...

  6. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of...

  7. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating... taxes, credit, that relate to service company operating income. ...

  8. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Science.gov (United States)

    2010-04-01

    ... taxes-credit. 256.411 Section 256.411 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a...

  9. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Science.gov (United States)

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

  10. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Science.gov (United States)

    2010-01-01

    ... TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making purposes other than the determination of subsidy under section 406(b), it is the policy of the Board that...

  11. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    Science.gov (United States)

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  12. 75 FR 49394 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Science.gov (United States)

    2010-08-13

    ... approach is broadly consistent with the approach advanced by commentators who suggested, for example, that... profits amount and therefore, may be subject to U.S. taxation as a deemed dividend pursuant to Sec. 1.367... double taxation of income or gain. III. Earnings and Profits In Rev. Proc. 2009-37, the IRS and Treasury...

  13. 26 CFR 1.615-3 - Election to defer pre-1970 exploration expenditures.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-3 Election to defer pre... section 1231 (except coal or iron ore to which section 631(c) applies), the deferred exploration...

  14. 47 CFR 32.7400 - Nonoperating taxes.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... property, gross receipts, franchise and capital stock taxes. This account shall also reflect subsequent...

  15. 47 CFR 32.3300 - Accumulated depreciation-nonoperating.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-nonoperating. 32.3300....3300 Accumulated depreciation—nonoperating. (a) This account shall include the accumulated amortization and depreciation associated with the investment contained in Account 2006, Nonoperating Plant. (b...

  16. Deferred tax analysis and impact on firm's economic efficiency ratios

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2005-01-01

    Full Text Available Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.

  17. Problems with Cash and Other Non-Operating Assets Value in the Process of Valuing Company

    Directory of Open Access Journals (Sweden)

    Piotr Szczepankowski

    2007-12-01

    Full Text Available In economic practice the process of valuing enterprises is based on potential earnings from companies operating assets ñ operating fixed assets and operating working capital. Cash and other non-operating assets (mainly financial are treated as unproductive, non-income assets. Eventually, in process of pricing their current, accounting value is added to income value of enterprise or cash is treated as source for quick covering the debts of firm, what of course indirectly improve for better value of equity (the lower financial risk. Not taking into account the profitable influence of cash value and other non-operating assets can negatively affect on result of final value of enterprise, reducing it. In the article two alternative approaches (separate and inclusive of cash value is presented. Also main determinants of estimating value of cash are described as well as potential threats of its valuation.

  18. Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

    Science.gov (United States)

    Ridenour, James F.; Munger, Peter L.

    1983-01-01

    Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)

  19. Making Deferred Taxes Relevant

    NARCIS (Netherlands)

    Brouwer, Arjan; Naarding, Ewout

    2018-01-01

    We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of

  20. 47 CFR 32.7300 - Nonoperating income and expense.

    Science.gov (United States)

    2010-10-01

    ... requirements; (7) Amortization of goodwill; (8) Company's share of the earnings or losses of affiliated... ordinances) or approval, modification, or revocation of franchises, or for the purpose of influencing the...

  1. Analysis of Deferred Taxes in the Business Environment in Serbia

    Directory of Open Access Journals (Sweden)

    Savka VUČKOVIĆ-MILUTINOVIĆ

    2013-06-01

    Full Text Available Flow-through model of income tax reporting in general purpose financial statements had a long history of use in Serbia. It was only in 2004 (and 2003 for banks, when the implementation of deferred taxes model started. It was inevitable, because IAS/IFRS became mandatory basis for preparing financial statements. In this paper we examine quality of deferred taxes disclosures in the financial statements of companies in Serbia. We also documented the most common temporary differences that arise in measuring accounting and taxable income and in that way we identified the major sources of deferred tax. We analyzed the materiality of deferred taxes and their effect on company´s performance in Serbia.

  2. 26 CFR 1.616-2 - Election to defer.

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... exchange of a capital asset or property treated under section 1231 (except coal or iron ore to which...

  3. 47 CFR 32.4330 - Unamortized nonoperating investment tax credits-net.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Unamortized nonoperating investment tax credits... Sheet Accounts § 32.4330 Unamortized nonoperating investment tax credits—net. (a) This account shall be credited and Account 7400, Nonoperating Taxes, shall be debited with investment tax credits generated from...

  4. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Science.gov (United States)

    2010-10-01

    ... income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net. (b... be recorded in Account 4361 as required by paragraph (a) of this section. (3) The tax effects of... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  5. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Deferred exploration and development expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(10...

  6. Claims of operators, non-operators and third parties arising from oil and gas operations

    International Nuclear Information System (INIS)

    Block, R.W.; Semadeni, T.

    1999-01-01

    There has come a resurgence in the number of companies involved in the oil and gas industry seeking protection from their creditors because of the recent weakness in commodity prices. Because most operations in this industry are conducted jointly, a single insolvency can lead to a toppling of other participants in the joint venture and beyond. The problem is to minimize one's losses if other members of the joint venture become insolvent. An examination is included of some remedies which may be available to operators, non-operators and third parties when faced with an insolvent oil and gas participant. The remedies which may be available to the non-operator that is owed moneys by its operator are discussed. The remedies that the operator has against its non-operators, with an emphasis on the nature of the operator's lien and the right of set-off, are described. A brief review is included of some of the remedies that might be available to a third party as against the operators and non-operators. Some s uggestions are included for directors, bankers, third parties, non-operators and operators

  7. Budgeting as a method of management of nonoperational income and expenditures of the enterprises Бюджетирование как метод управления неоперационными доходами и расходами предприятий

    Directory of Open Access Journals (Sweden)

    Trided Aleksandr N.

    2011-04-01

    Full Text Available The article offers a technique of management of income and expenditures that are not connected with the main activity of the enterprises on the basis of budgeting. Expediency of applying functional and cost analysis for assessment of the impact of conjuncture factors on the change of financial state of the enterprise under the influence of nonoperational income and expenditures is justified.В статье предложена методика управления доходами и расходами, не связанными с основной деятельностью предприятий, на основе бюджетирования. обоснована целесообразность применения функционально-стоимостного анализа для оценки влияния конъюнктурных факторов на изменение финансового состояния под воздействием неоперационных доходов и расходов.

  8. How to avoid deferred-compensation troubles.

    Science.gov (United States)

    Freeman, Todd I

    2005-06-01

    Executive compensation packages have long included stock options and deferred compensation plans in order to compete for talent. Last year, Congress passed a law in response to the Enron debacle, in which executives were perceived to be protecting their deferred compensation at the expense of employees, creditors, and investors. The new law is designed to protect companies and their shareholders from being raided by the very executives that guided the company to financial ruin. Physicians who are part owners of medical practices need to know about the changes in the law regarding deferred compensation and how to avoid costly tax penalties. This article discusses how the changes affect medical practices as well as steps physician-owned clinics can take to avoid the risk of penalty, such as freezing deferred compensation and creating a new deferred compensation plan.

  9. The Response of Deferred Executive Compensation to Changes in Tax Rates

    OpenAIRE

    Aspen Gorry; Kevin A. Hassett; R. Glenn Hubbard; Aparna Mathur

    2015-01-01

    Given the increasing use of stock options in executive compensation, we examine how taxes influence the choice of compensation and document that income deferral is an important margin of adjustment in response to tax rate changes. To account for this option in the empirical analysis, we explore deferral by estimating how executives’ choice of compensation between current and deferred income depends on changes in tax policy. Our empirical results suggest a significant impact of taxes on the co...

  10. Pulsed feedback defers cellular differentiation.

    Directory of Open Access Journals (Sweden)

    Joe H Levine

    2012-01-01

    Full Text Available Environmental signals induce diverse cellular differentiation programs. In certain systems, cells defer differentiation for extended time periods after the signal appears, proliferating through multiple rounds of cell division before committing to a new fate. How can cells set a deferral time much longer than the cell cycle? Here we study Bacillus subtilis cells that respond to sudden nutrient limitation with multiple rounds of growth and division before differentiating into spores. A well-characterized genetic circuit controls the concentration and phosphorylation of the master regulator Spo0A, which rises to a critical concentration to initiate sporulation. However, it remains unclear how this circuit enables cells to defer sporulation for multiple cell cycles. Using quantitative time-lapse fluorescence microscopy of Spo0A dynamics in individual cells, we observed pulses of Spo0A phosphorylation at a characteristic cell cycle phase. Pulse amplitudes grew systematically and cell-autonomously over multiple cell cycles leading up to sporulation. This pulse growth required a key positive feedback loop involving the sporulation kinases, without which the deferral of sporulation became ultrasensitive to kinase expression. Thus, deferral is controlled by a pulsed positive feedback loop in which kinase expression is activated by pulses of Spo0A phosphorylation. This pulsed positive feedback architecture provides a more robust mechanism for setting deferral times than constitutive kinase expression. Finally, using mathematical modeling, we show how pulsing and time delays together enable "polyphasic" positive feedback, in which different parts of a feedback loop are active at different times. Polyphasic feedback can enable more accurate tuning of long deferral times. Together, these results suggest that Bacillus subtilis uses a pulsed positive feedback loop to implement a "timer" that operates over timescales much longer than a cell cycle.

  11. Life Cycle Asset Allocation in the Presence of Housing and Tax-Deferred Investing

    DEFF Research Database (Denmark)

    Marekwica, Marcel; Schaefer, Alexander; Sebastian, Steffen

    2013-01-01

    , investors can deduct mortgage interest payments from taxable income, while simultaneously earning interest in tax-deferred accounts tax-free. Matching empirical evidence, our model predicts that investors with higher retirement savings choose higher loan-to-value ratios to exploit this tax arbitrage......We study the dynamic consumption-portfolio problem over the life cycle, with respect to tax-deferred investing for investors who acquire housing services by either renting or owning a home. The joint existence of these two investment vehicles creates potential for tax arbitrage. Specifically...... opportunity. However, many households could benefit from more effectively taking advantage of tax arbitrage....

  12. Deferred correction approach on generic transport equation

    International Nuclear Information System (INIS)

    Shah, I.A.; Ali, M.

    2004-01-01

    In this study, a two dimensional Steady Convection-Diffusion was solved, using Deferred correction approach, and results were compared with standard spatial discretization schemes. Numerical investigations were carried out based on the velocity and flow direction, for various diffusivity coefficients covering a range from diffusive to convective flows. The results show that the Deferred Ted Correction Approach gives more accurate and stable results in relation to UDS and CDs discretization of convective terms. Deferred Correction Approach caters for the wiggles for convective flows in case of central difference discretization of the equation and also caters for the dissipative error generated by the first order upwind discretization of convective fluxes. (author)

  13. Assessment of the nonoperated root after apical surgery of the other root in mandibular molars

    DEFF Research Database (Denmark)

    Kraus, Riccardo D; von Arx, Thomas; Gfeller, David

    2015-01-01

    INTRODUCTION: If a surgical approach is chosen to treat a multirooted tooth affected by persistent periapical pathosis, usually only the affected roots are operated on. The present study assessed the periapical status of the nonoperated root 5 years after apical surgery of the other root in mandi...

  14. 34 CFR 682.210 - Deferment.

    Science.gov (United States)

    2010-07-01

    ... provide information, including an example, on the impact of capitalization of accrued, unpaid interest on... applicable, the post-deferment grace period expire, a borrower resumes any delinquency status that existed...

  15. Deferred Personal Life Decisions of Women Physicians.

    Science.gov (United States)

    Bering, Jamie; Pflibsen, Lacey; Eno, Cassie; Radhakrishnan, Priya

    2018-05-01

    Inadequate work-life balance can have significant implications regarding individual performance, retention, and on the future of the workforce in medicine. The purpose of this study was to determine whether women physicians defer personal life decisions in pursuit of their medical career. We conducted a survey study of women physicians ages 20-80 from various medical specialties using a combination of social media platforms and women physicians' professional listservs with 801 survey responses collected from May through November 2015. The primary endpoint was whether women physicians deferred personal life decisions in pursuit of their medical career. Secondary outcomes include types of decisions deferred and correlations with age, hours worked per week, specialty, number of children, and career satisfaction. Respondents were categorized into deferred and nondeferred groups. Personal decision deferments were reported by 64% of respondents. Of these, 86% reported waiting to have children and 22% reported waiting to get married. Finally, while 85% of women in the nondeferment group would choose medicine again as a career, only 71% of women in the deferment group would do so (p job satisfaction, and insurance/administrative burden. The results of this survey have significant implications on the future of the workforce in medicine. Overall, our analysis shows that 64% of women physicians defer important life decisions in pursuit of their medical career. With an increase in the number of women physicians entering the workforce, lack of support and deferred personal decisions have a potential negative impact on individual performance and retention. Employers must consider the economic impact and potential workforce shortages that may develop if these issues are not addressed.

  16. Judicial Deference Allows European Consensus to Emerge

    DEFF Research Database (Denmark)

    Dothan, Shai

    2018-01-01

    jurisdiction. But the ECHR sometimes defers to countries, even if their policies fall short of the standard accepted by most of the countries in Europe. This deference is accomplished by using the so-called "margin of appreciation" doctrine. Naturally, emerging consensus and margin of appreciation are often......, the paper demonstrates that a correct application of the margin of appreciation doctrine actually helps emerging consensus reach optimal results, by giving countries an incentive to make their policies independently....

  17. 75 FR 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Science.gov (United States)

    2010-09-20

    ... Consistent with Historical Practice --In General''. 2. On page 49400, in the third column, in the second full paragraph, in line six ``occurring prior to August 11, 2010 by taking a return position consistent with these provisions'' should read ``occurring prior to August 11, 2010, by taking a return position...

  18. 75 FR 49428 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Science.gov (United States)

    2010-08-13

    ... capital or start-up costs of operation, maintenance, and purchase of service to provide information. The... Advocacy of the Small Business Administration for comment on its impact on small business. Comments and... comments on the clarity of the proposed rules and how they can be made easier to understand. All comments...

  19. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

    Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.

  20. Deferred Tax Assests and Bank Regulatory Capital

    NARCIS (Netherlands)

    Gallemore, J.

    2012-01-01

    Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of

  1. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Science.gov (United States)

    2010-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

  2. Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

    Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

  3. Implementation and Use of Anesthesia Information Management Systems for Non-operating Room Locations.

    Science.gov (United States)

    Bouhenguel, Jason T; Preiss, David A; Urman, Richard D

    2017-12-01

    Non-operating room anesthesia (NORA) encounters comprise a significant fraction of contemporary anesthesia practice. With the implemention of an aneshtesia information management system (AIMS), anesthesia practitioners can better streamline preoperative assessment, intraoperative automated documentation, real-time decision support, and remote surveillance. Despite the large personal and financial commitments involved in adoption and implementation of AIMS and other electronic health records in these settings, the benefits to safety, efficacy, and efficiency are far too great to be ignored. Continued future innovation of AIMS technology only promises to further improve on our NORA experience and improve care quality and safety. Copyright © 2017 Elsevier Inc. All rights reserved.

  4. Non-Operational Property Evaluation for the Hanford Site River Corridor - 12409

    Energy Technology Data Exchange (ETDEWEB)

    Lowe, John [CH2M HILL, Richland, Washington 99354 (United States); Aly, Alaa [CH2M HILL Plateau Remediation Company and INTERA Incorporated, Richland, Washington 99354 (United States)

    2012-07-01

    The Hanford Site River Corridor consists of the former reactor areas of the 100 Areas and the former industrial (fuel processing) area in the 300 Area. Most of the waste sites are located close to the decommissioned reactors or former industrial facilities along the Columbia River. Most of the surface area of the River Corridor consists of land with little or no subsurface infrastructure or indication of past or present releases of hazardous constituents, and is referred to as non-operational property or non-operational area. Multiple lines of evidence have been developed to assess identified fate and transport mechanisms and to evaluate the potential magnitude and significance of waste site-related contaminants in the non-operational area. Predictive modeling was used for determining the likelihood of locating waste sites and evaluating the distribution of radionuclides in soil based on available soil concentration data and aerial radiological surveys. The results of this evaluation indicated: 1) With the exception of stack emissions, transport pathways associated with waste site contaminants are unlikely to result in dispersion of contaminants in soil away from operational areas, 2) Stack emissions that may have been associated with Hanford Site operations generally emitted short-lived and/or gaseous radionuclides, and (3) the likelihood of detecting elevated radionuclide concentrations or other waste sites in non-operational area soils is very small. The overall conclusions from the NPE evaluation of the River Corridor are: - With the exception of stack emissions to the air, transport pathways associated with waste site contaminants are unlikely to result in dispersion of contaminants in soil away from operational areas. While pathways such as windblown dust, overland transport and biointrusion have the potential for dispersing waste site contaminants, the resulting transport is unlikely to result in substantial contamination in non-operational areas. - Stack

  5. Is justice deferred, justice denied? Not necessarily

    OpenAIRE

    Ryder, N.; Palmer, A.

    2016-01-01

    At long last, the Serious Fraud Office has received a major boost in its prosecution of bribery. Serious Fraud Office v Standard Bank PLC is a landmark case because it is not only the first case where the SFO has looked to prosecute a commercial organisation for failure to prevent bribery under Bribery Act 2010, but the first occasion where it has sought to enter a Deferred Prosecution Agreement under Crime and Courts Act 2013.

  6. K-ras mutations in gastric stump carcinomas and in carcinomas from the non-operated stomach

    NARCIS (Netherlands)

    van Rees, B. P.; Musler, A.; Caspers, E.; Drillenburg, P.; Craanen, M. E.; Polkowski, W.; Chibowski, D.; Offerhaus, G. J.

    1999-01-01

    Partial gastrectomy is a well-established pre-malignant condition. It is postulated that in the gastric stump an accelerated neoplastic process takes place, similar to that of (intestinal type) adenocarcinoma from the non-operated stomach. K-ras codon 12 mutation is one of the most frequent

  7. Cutibacterium acnes Septic Arthritis of the Nonoperated Knee: A Case Report

    Science.gov (United States)

    Okoroha, Kelechi R.; Gabbard, Michael D.; Fitts, Jamal; Banka, Trevor R.

    2017-01-01

    Cutibacterium (Propionibacterium) acnes , a gram-positive bacillus with low pathogenicity, is an uncommon but known cause of prosthetic joint infections, particularly related to shoulder surgery. C. acnes , however, is an extremely rare pathogen in the nonoperated knee joint. This report details an uncommon case of C. acnes septic knee arthritis after multiple intra-articular steroid injections in a 56-year-old male patient. After an indolent presentation and late diagnosis, the patient underwent surgical debridement with IV antibiotic management. This case illustrates that intra-articular corticosteroid injections for the management of osteoarthritis are not without risk. Literature supporting their use remains limited and clinicians should use proficient clinical judgment for appropriate patient selection for these injections. Vigilance following injections or aspirations of the knee should be maintained to identify the indolent clinical presentation of C. acnes septic arthritis. PMID:28825032

  8. Effectiveness Analysis of a Part-Time Rapid Response System During Operation Versus Nonoperation.

    Science.gov (United States)

    Kim, Youlim; Lee, Dong Seon; Min, Hyunju; Choi, Yun Young; Lee, Eun Young; Song, Inae; Park, Jong Sun; Cho, Young-Jae; Jo, You Hwan; Yoon, Ho Il; Lee, Jae Ho; Lee, Choon-Taek; Do, Sang Hwan; Lee, Yeon Joo

    2017-06-01

    To evaluate the effect of a part-time rapid response system on the occurrence rate of cardiopulmonary arrest by comparing the times of rapid response system operation versus nonoperation. Retrospective cohort study. A 1,360-bed tertiary care hospital. Adult patients admitted to the general ward were screened. Data were collected over 36 months from rapid response system implementation (October 2012 to September 2015) and more than 45 months before rapid response system implementation (January 2009 to September 2012). None. The rapid response system operates from 7 AM to 10 PM on weekdays and from 7 AM to 12 PM on Saturdays. Primary outcomes were the difference of cardiopulmonary arrest incidence between pre-rapid response system and post-rapid response system periods and whether the rapid response system operating time affects the cardiopulmonary arrest incidence. The overall cardiopulmonary arrest incidence (per 1,000 admissions) was 1.43. Although the number of admissions per month and case-mix index were increased (3,555.18 vs 4,564.72, p times (0.82 vs 0.49/1,000 admissions; p = 0.001) but remained similar during rapid response system nonoperating times (0.77 vs 0.73/1,000 admissions; p = 0.729). The implementation of a part-time rapid response system reduced the cardiopulmonary arrest incidence based on the reduction of cardiopulmonary arrest during rapid response system operating times. Further analysis of the cost effectiveness of part-time rapid response system is needed.

  9. Mixed-Precision Spectral Deferred Correction: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Grout, Ray W. S.

    2015-09-02

    Convergence of spectral deferred correction (SDC), where low-order time integration methods are used to construct higher-order methods through iterative refinement, can be accelerated in terms of computational effort by using mixed-precision methods. Using ideas from multi-level SDC (in turn based on FAS multigrid ideas), some of the SDC correction sweeps can use function values computed in reduced precision without adversely impacting the accuracy of the final solution. This is particularly beneficial for the performance of combustion solvers such as S3D [6] which require double precision accuracy but are performance limited by the cost of data motion.

  10. 25 CFR 152.35 - Deferred payment sales.

    Science.gov (United States)

    2010-04-01

    ... desire, a sale may be made or approved on the deferred payment plan. The terms of the sale will be... 25 Indians 1 2010-04-01 2010-04-01 false Deferred payment sales. 152.35 Section 152.35 Indians..., CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Mortgages and Deeds of...

  11. Myocardial Damage in Patients With Deferred Stenting After STEMI

    DEFF Research Database (Denmark)

    Lønborg, Jacob; Engstrøm, Thomas; Ahtarovski, Kiril Aleksov

    2017-01-01

    BACKGROUND: Although some studies found improved coronary flow and myocardial salvage when stent implantation was deferred, the DANAMI-3-DEFER (Third DANish Study of Optimal Acute Treatment of Patients With ST-elevation Myocardial Infarction) did not show any improvement in clinical outcome in pa...

  12. NAMA 80/20 DEFERRED PAYMENT INITIATIVE PARTICIPATION FORM

    OpenAIRE

    2012-01-01

    Brochure detailing the Deferred Payment Initiative key features and information on how to apply for the initiative: "NAMA has launched a Deferred Payment Initiative (the ‘Initiative’) on a pilot basis. The Initiative is aimed at potential owner-occupiers who are interested in purchasing residential property but are concerned at the risk of further price declines."

  13. Deferment cutting in Appalachian hardwoods: the what, whys, and hows

    Science.gov (United States)

    H. Clay Smith; Gary W. Miller

    1991-01-01

    Deferment cutting is a regeneration practice that resembles a seed-tree or shelterwood cutting. The difference is that residual trees are not cut when the reproduction becomes established. Instead, residual trees are left until new reproduction matures to sawtimber size, and another regeneration cut is the silvicultural objective. Hence, with deferment cutting specific...

  14. 7 CFR 3550.54 - Calculation of income and assets.

    Science.gov (United States)

    2010-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... losses; and deferred periodic payments of supplemental security income and Social Security benefits received in a lump sum; (7) Any earned income tax credit; (8) Adoption assistance in excess of any amount...

  15. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  16. Are groups more likely to defer choice than their members?

    Directory of Open Access Journals (Sweden)

    Chris M. White

    2011-04-01

    Full Text Available When faced with a choice, people can normally select no option, i.e., defer choice. Previous research has investigated when and why individuals defer choice, but has almost never looked at these questions when groups of people make choices. Separate reasons predict that groups may be equally likely, more likely, or less likely than individuals to defer choice. We re-analyzed some previously published data and conducted a new experiment to address this question. We found that small groups of people tended to defer choice more often than their members would. Assuming that the groups used a plurality rule but gave additional weight to individual preferences to defer choice allowed the groups' responses to be predicted quite well. We discuss several possible explanations of these findings.

  17. Using Deferred Income Taxes as a Link between Intermediate Accounting and Corporate Income Tax Courses

    Science.gov (United States)

    Derstine, Robert P.; Wagaman, David D.

    2012-01-01

    The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the…

  18. The effects of body image impairment on the quality of life of non-operated Portuguese female IBD patients.

    Science.gov (United States)

    Trindade, Inês A; Ferreira, Cláudia; Pinto-Gouveia, José

    2017-02-01

    Inflammatory bowel diseases (IBD) and their treatment are known to negatively impact on patients' body image, especially female patients. However, although there are broad evidences of body image impairment in female IBD patients, its negative impact on the quality of life (QoL) of non-operated women is not clearly and specifically studied. The aim of the current study was therefore to analyse, in a sample of non-operated female IBD patients, the factors that contribute to body image impairment and its impact on QoL. Ninety-six non-operated women (39.7 % with CD and 60.3 % with UC), aged between 18 and 40 years old, completed an online survey with validated self-report measures, which included the Body Image Scale and the WHO Brief Quality of Life Assessment Scale. Negative body image was correlated with lower psychological and physical QoL and increased corticosteroids use, associated medical complications, body mass index (BMI), and IBD symptomatology. Regression analyses revealed that BMI and IBD symptomatology significantly predicted body image impairment. Furthermore, results from path analyses indicated that BMI and IBD symptomatology's effect on psychological and physical QoL was mediated through the negative effects of body image impairment. This model explained 31 % of psychological QoL and 41 % of physical QoL. These findings suggest that non-operated female patients are subject to pervasive and harmful effects of body image impairment on psychological and physical functioning. Therefore, psychological interventions aiming to target body dissatisfaction should be implemented in the health care of IBD, independently of patients' operative status.

  19. Clinical course of non-operated patients with spinal cord tumor

    International Nuclear Information System (INIS)

    Kamata, Michihiro; Kinouchi, Junnosuke; Maruiwa, Hirofumi; Nakamura, Masaya; Matsumoto, Morio; Chiba, Kazuhiro; Toyama, Yoshiaki

    2003-01-01

    The clinical course of spinal cord tumors in 24 non-operated patients who were followed by MRI for more than 1 year was investigated retrospectively. Only 7 patients were positive in neurological symptoms. 7 patients had multiple tumors, and the histopathologic diagnosis in 16 patients was neurinoma. The MRI findings changed in 4 patients, and follow-up MR images showed rapid growth of 2 neurinomas. The clinical manifestations did not change in 17 patients, but they improved in 3 patients whose symptoms were not caused by tumors and improved after temporary worsening caused by tumor growth in 2 patients. They worsened in 2 patients with intramedullary tumors associated with neurological symptoms. The diameter of the spinal cord of the patients with intramedullary tumors increased, making the spinal cord susceptible to both anterior and posterior compression. Finally, the clinical course of the patients with spinal cord tumors did not deteriorate rapidly, except in the patients with intramedullary tumor associated with neurological manifestations. We concluded that when spinal cord tumors that are asymptomatic or associated with minor symptoms are diagnosed as neurinoma or neurofibroma based on the MRI findings, early surgery should not be performed and followed by meticulous follow-up. (author)

  20. Strong Stability Preserving Property of the Deferred Correction Time Discretization

    National Research Council Canada - National Science Library

    Liu, Yuan; Shu, Chi-Wang; Zhang, Mengping

    2007-01-01

    In this paper, we study the strong stability preserving "SSP" property of a class of deferred correction time discretization methods, for solving the method-of-lines schemes approximating hyperbolic...

  1. Treatment results of non-operated lung cancer by radiotherapy and radiochemotherapy

    International Nuclear Information System (INIS)

    Seino, Yasuo; Watarai, Jiro; Kobayashi, Mitsuru; Sashi, Ryuji; Shindo, Masaaki; Kato, Toshio

    1993-01-01

    The treatment results of 152 non-operated lung cancer patients were analyzed. Median survival times (MST; months) for all patients based on the stage (UICC'87) were 28 M (n=12) for stage I, 18 M (n=16) for stage II, 8 M (n=58) for stage III A, 6 M (n=46) for stage III B, and 4 M (n=20) for stage IV. The effect of combined radiochemotherapy was quite evident in small cell lung cancer (SCLC) patients. Here, the MST of the radiotherapy alone group (n=11) was 5 M, whereas that of radiochemotherapy group (n=14) was 12 M (p<0.05). In non-small cell lung cancer (NSCLC), the effect of radiochemotherapy was recognized only in stage III A and III B patients. In this case, the MST of the radiotherapy alone group (n=50) was 6 M, whereas that of the radiochemotherapy group (n=38) was 9 M (p<0.05). The duration of time from the initial therapy to the occurrence of distant metastasis in stage III A and III B patients was longer in the radiochemotherapy group than in the radiotherapy alone group (p<0.05). As for the metastatic sites, a delay in the occurrence of brain, lung and pleural metastasis was also recognized in the radiochemotherapy group (p<0.05). In this retrospective study, the value of combined radiochemotherapy was evident in SCLC and stage III-NSCLC patients. However, there was considerable case to case variation in the dosage, combination of agents and timing of chemotherapy. Recently, more aggressive chemotherapy is now being applied. (author)

  2. On distributed parameter control systems in the abnormal case and in the case of nonoperator equality constraints

    Directory of Open Access Journals (Sweden)

    Urszula Ledzewicz

    1993-01-01

    Full Text Available In this paper, a general distributed parameter control problem in Banach spaces with integral cost functional and with given initial and terminal data is considered. An extension of the Dubovitskii-Milyutin method to the case of nonregular operator equality constraints, based on Avakov's generalization of the Lusternik theorem, is presented. This result is applied to obtain an extension of the Extremum Principle for the case of abnormal optimal control problems. Then a version of this problem with nonoperator equality constraints is discussed and the Extremum Principle for this problem is presented.

  3. POSITIVE study: physical exercise program in non-operable lung cancer patients undergoing palliative treatment.

    Science.gov (United States)

    Wiskemann, Joachim; Hummler, Simone; Diepold, Christina; Keil, Melanie; Abel, Ulrich; Steindorf, Karen; Beckhove, Philipp; Ulrich, Cornelia M; Steins, Martin; Thomas, Michael

    2016-07-19

    Patients with advanced stage non-small cell lung cancer (NSCLC) or small cell lung cancer (SCLC) often experience multidimensional impairments, affecting quality of life during their course of disease. In lung cancer patients with operable disease, several studies have shown that exercise has a positive impact on quality of life and physical functioning. There is limited evidence regarding efficacy for advanced lung cancer patients undergoing palliative treatment. Therefore, the POSITIVE study aims to evaluate the benefit of a 24-week exercise intervention during palliative treatment in a randomized controlled setting. The POSITIVE study is a randomized, controlled trial investigating the effects of a 24-week exercise intervention during palliative treatment on quality of life, physical performance and immune function in advanced, non-operable lung cancer patients. 250 patients will be recruited in the Clinic for Thoracic Diseases in Heidelberg, enrolment begun in November 2013. Main inclusion criterion is histologically confirmed NSCLC (stage IIIa, IIIb, IV) or SCLC (Limited Disease-SCLC, Extensive Disease-SCLC) not amenable to surgery. Patients are randomized into two groups. Both groups receive weekly care management phone calls (CMPCs) with the goal to assess symptoms and side effects. Additionally, one group receives a combined resistance and endurance training (3x/week). Primary endpoints are quality of life assessed by the Functional Assessment of Cancer Therapy for patients with lung cancer (FACT-L, subcategory Physical Well-Being) and General Fatigue measured by the Multidimensional Fatigue Inventory (MFI-20). Secondary endpoints are physical performance (maximal voluntary isometric contraction, 6-min walk distance), psychosocial (depression and anxiety) and immunological parameters and overall survival. The aim of the POSITIVE trial is the evaluation of effects of a 24-week structured and guided exercise intervention during palliative treatment stages

  4. Complex stimulation of peripheral nerve regeneration after deferred neurorrhaphy

    Directory of Open Access Journals (Sweden)

    Ivanov A.N.

    2017-09-01

    Full Text Available The aim is to study the complex stimulation effect including skin autotransplantation and electrical stimulation of the sciatic nerve on microcircular, electrophysiological and morphological changes after deferred neurorrhaphy in rats. Material and methods. The experiment was performed in 50 albino rats divided into control, comparative and experimental groups. In the experimental group, on the background of deferred neurorrhaphy, skin autotransplantation and electrical stimulation of the sciatic nerve had been carried out. In the comparative group only deferred neurorrhaphy was performed. Research methods included laser doppler flowmetry, electroneuromyography and morphological analysis of the operated nerve. Results. Complex stimulation including skin autotransplantation and direct action of electrical pulses on the sciatic nerve after its deferred neurorrhaphy causes restoration of bloodstream in the operated limb, promotes intensification of restoration of nerve fibers. Conclusion. Intensification of sciatic nerve regeneration after deferred neurorrhaphy in rats under the influence of complex stimulation including full-thickness skin graft autotransplantation and direct action of electrical pulses substantiates experimentally appropriateness of clinical testing of the given method for treatment of patients with peripheral nerve injuries.

  5. 76 FR 39105 - Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards

    Science.gov (United States)

    2011-07-05

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board... Accounting Standards Advisory Board (FASAB) is requesting comments on the Exposure Draft, Deferred...

  6. Deferred Imitation and Social Communication in Speaking and Nonspeaking Children with Autism

    Science.gov (United States)

    Strid, Karin; Heimann, Mikael; Gillberg, Christopher; Smith, Lars; Tjus, Tomas

    2013-01-01

    Deferred imitation and early social communication skills were compared among speaking and nonspeaking children with autism and children developing typically. Overall, the children with autism showed a lower frequency on measures of deferred imitation and social communication compared with typically developing children. Deferred imitation was…

  7. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Science.gov (United States)

    2010-04-01

    ..., Accumulated deferred investment tax credits. 367.2550 Section 367.2550 Conservation of Power and Water... 255, Accumulated deferred investment tax credits. This account must be credited with all investment tax credits deferred by companies that have elected to follow deferral accounting, partial or full...

  8. 48 CFR 32.607-2 - Deferment of collection.

    Science.gov (United States)

    2010-10-01

    ... financially weak contractors, balancing the need for Government security against loss and undue hardship on... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Deferment of collection. 32.607-2 Section 32.607-2 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION...

  9. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Seller's Pool Loan deferments. 120.1717 Section 120.1717 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller...

  10. Impairment of Goodwill and Deferred Taxes under IFRS

    NARCIS (Netherlands)

    Detzen, D.; Stork-Wersborg, T.; Zulch, H.

    2016-01-01

    This article discusses the effect of deferred tax liabilities (DTLs) on an impairment test of goodwill. While IAS 12.66 acknowledges that DTLs arising in a business combination influence the amount of goodwill an entity recognises, International Financial Reporting Standards are silent on the

  11. 17 CFR 256.255 - Accumulated deferred investment tax credits.

    Science.gov (United States)

    2010-04-01

    ... investment tax credits. 256.255 Section 256.255 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... investment tax credits. (a) This account shall be credited and account 411.5, Investment tax credit, debited with investment tax credits deferred by companies which do not apply such credits as a reduction of the...

  12. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Science.gov (United States)

    2010-04-01

    ... which are not chargeable to property of a character subject to an allowance for depreciation or... taxpayer first realizes benefits from the expenditures. The length of the period shall be selected by the... showing to the contrary, the taxpayer will be deemed to have begun to realize benefits from the deferred...

  13. Angiosarcoma arising in the non-operated, sclerosing breast after primary irradiation, surviving 6 years post-resection: A case report and review of the Japanese literature

    Directory of Open Access Journals (Sweden)

    Takaaki Ito

    2016-01-01

    Conclusion: Angiosarcoma may occur in the non-operated breast, post irradiation. The potential difficulties of diagnosing angiosarcoma against background fibrosis should be kept in mind. Initial radical surgery currently represents the only effective treatment for improving survival in these patients.

  14. Natural Course of Initially Non-Operated Cases of Acute Subdural Hematoma : The Risk Factors of Hematoma Progression

    Science.gov (United States)

    Son, Seong; Lee, Sang Gu; Kim, Eun Young; Park, Chan Woo; Kim, Woo Kyung

    2013-01-01

    Objective The objectives of the present study were to characterize the natural course of initially non-operated traumatic acute subdural hematoma (ASDH) and to identify the risk factors of hematoma progression. Methods Retrospective analysis was performed using sequential computed tomography (CT) images maintained in a prospective observational database containing 177 ASDH cases treated from 2005 to 2011. Patients were allocated to four groups as followings; 136 (76.8%) patients to the spontaneous resolution group, 12 (6.8%) who underwent operation between 4 hours and 7 days to the rapid worsening group (RWG), 24 (13.6%) who experienced an increase of hematoma and that underwent operation between 7 and 28 days to the subacute worsening group (SWG), and 5 (2.8%) who developed delayed aggravation requiring surgery from one month after onset to the delayed worsening group (DWG). Groups were compared with respect to various factors. Results No significant intergroup difference was found with respect to age, mechanism of injury, or initial Glasgow Coma Scale. The presence of combined cerebral contusion or subarachnoid hemorrhage was found to be a significant prognostic factor. Regarding CT findings, mixed density was common in the RWG and the SWG. Midline shifting, hematoma thickness, and numbers of CT slices containing hematoma were significant prognostic factors of the RWG and the SWG. Brain atrophy was more severe in the SWG and the DWG. Conclusion A large proportion of initially non-operated ASDHs worsen in the acute or subacute phase. Patients with risk factors should be monitored carefully for progression by repeat CT imaging. PMID:24278650

  15. Clinical Outcomes of the Marginal Ulcer Bleeding after Gastrectomy: As Compared to the Peptic Ulcer Bleeding with Nonoperated Stomach

    Science.gov (United States)

    Chung, Woo Chul; Jeon, Eun Jung; Lee, Kang-Moon; Paik, Chang Nyol; Oh, You Suk; Lee, Yang Woon; Kim, Sang Bae; Jun, Kyong-Hwa; Chin, Hyung Min

    2012-01-01

    Background. Marginal ulcer is a well-known complication after gastrectomy. Its bleeding can be severe, but the severity has rarely been reported. We aim to evaluate the clinical outcomes of marginal ulcer bleeding (MUB) as compared to peptic ulcer bleeding (PUB) with nonoperated stomach. Methods. A consecutive series of patients who had nonvariceal upper gastrointestinal bleeding and admitted to the hospital between 2005 and 2011 were retrospectively analyzed. A total of 530 patients were enrolled in this study, and we compared the clinical characteristics between 70 patients with MUB and 460 patients with PUB. Results. Patients with MUB were older (mean age: 62.86 ± 10.59 years versus 53.33 ± 16.68 years, P = 0.01). The initial hemoglobin was lower (8.16 ± 3.05 g/dL versus 9.38 ± 2.49 g/dL, P = 0.01), and the duration of admission was longer in MUB (7.14 ± 4.10 days versus 5.90 ± 2.97 days, P = 0.03). After initial hemostasis, the rebleeding rate during admission was higher (16.2% versus 6.5%, P = 0.01) in MUB. However, the mortality rate did not differ statistically between MUB and PUB groups. Helicobacter pylori-positive rate with MUB was lower than that of PUB (19.4% versus 54.4%, P = 0.01). Conclusions. Clinically, MUB after gastrectomy is more severe than PUB with nonoperated stomach. Infection with H. pylori might not appear to play an important role in MUB after gastrectomy. PMID:23304127

  16. Revisionist integral deferred correction with adaptive step-size control

    KAUST Repository

    Christlieb, Andrew

    2015-03-27

    © 2015 Mathematical Sciences Publishers. Adaptive step-size control is a critical feature for the robust and efficient numerical solution of initial-value problems in ordinary differential equations. In this paper, we show that adaptive step-size control can be incorporated within a family of parallel time integrators known as revisionist integral deferred correction (RIDC) methods. The RIDC framework allows for various strategies to implement stepsize control, and we report results from exploring a few of them.

  17. The taxation of the Corporate Income Tax of disposal of goods from deposit incorrect

    Directory of Open Access Journals (Sweden)

    Artur Halasz

    2016-09-01

    Full Text Available The article presents the taxation of the Corporate Income Tax of disposal of goods from deposit incorrect. The author indicates the moment of recognition of revenue from the operations of disposal of goods, which should be deferred until the completion of the possibilities of disposal of goods from deposit incorrect, when they are fixed costs of that income. Only at this point it will be possible to determine income.

  18. Preschool children's proto-episodic memory assessed by deferred imitation.

    Science.gov (United States)

    Burns, Patrick; Russell, Charlotte; Russell, James

    2015-01-01

    In two experiments, both employing deferred imitation, we studied the developmental origins of episodic memory in two- to three-year-old children by adopting a "minimalist" view of episodic memory based on its What-When-Where ("WWW": spatiotemporal plus semantic) content. We argued that the temporal element within spatiotemporal should be the order/simultaneity of the event elements, but that it is not clear whether the spatial content should be egocentric or allocentric. We also argued that episodic recollection should be configural (tending towards all-or-nothing recall of the WWW elements). Our first deferred imitation experiment, using a two-dimensional (2D) display, produced superior-to-chance performance after 2.5 years but no evidence of configural memory. Moreover, performance did not differ from that on a What-What-What control task. Our second deferred imitation study required the children to reproduce actions on an object in a room, thereby affording layout-based spatial cues. In this case, not only was there superior-to-chance performance after 2.5 years but memory was also configural at both ages. We discuss the importance of allocentric spatial cues in episodic recall in early proto-episodic memory and reflect on the possible role of hippocampal development in this process.

  19. The Transmutation of Deference in Medicine: An Ethico-Legal Perspective.

    Science.gov (United States)

    Devaney, Sarah; Holm, Søren

    2018-05-01

    This article critically considers the question of whether an increase in legal recognition of patient autonomy culminating in the decision of the Supreme Court in Montgomery v Lanarkshire Health Board in 2015 has led to the death of deference to doctors, not only within the courts and healthcare regulatory arenas in England and Wales but also in the consulting room and the health care system more broadly. We argue that deference has not been eradicated, but that the types of deference paid to doctors and to the medical profession have changed. In addition, whilst traditionally deference was extended towards the medical profession, increasing instances of deference being shown to other parties in the healthcare setting can be identified, allowing wider debate or recognition of the complexity of understandings, interests and aims of all those involved. Finally, we note instances in which deference to the medical profession has become more hidden.

  20. Implications of new accounting rules for income taxes.

    Science.gov (United States)

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  1. Stateless Income

    OpenAIRE

    Edward D Kleinbard

    2012-01-01

    This paper and its companion, The Lessons of Stateless Income, together comprehensively analyze the tax consequences and policy implications of the phenomenon of “stateless income.” Stateless income comprises income derived for tax purposes by a multinational group from business activities in a country other than the domicile of the group’s ultimate parent company, but which is subject to tax only in a jurisdiction that is not the location of the customers or the factors of production through...

  2. DEFERRED TAXES GENERATED BY THE CAPITALIZED INTERESTS IN THE AMOUNT

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2015-08-01

    Full Text Available According to the General Framework for preparing and presenting the financial statements elaborated by IASB, the utility of information is provided by attributes (qualitative features, such as: intelligibility, relevance, credibility and comparability. For being credible, the financial information shall be erroneous, shall not be biased or deforming the patrimony, and one of the elements representing and defining the information credibility is the prudency. Thus, the prudential accounting treatments affect, on the one hand, the accounting information relevance and credibility, and on the other hand, equally, both the producers as well as the users of the financial information, due to the economic consequences which are generated. From this perspective and considering that the implied economic agents are not neutral in terms of their option concerning the neutral accounting practices, prudent or aggressive, we opined that it is useful to conduct a study aiming the relevance of the accounting information related to the deferred taxes generated by the capitalized interests in the amount of the fix assets, recognizing the value of these taxes having as result the compliance with the principle of prudency within the accountancy. In this context, compared to the dominant accounting systems, respectively the continental system and the Anglo- Saxon system, within which the accounting information is characterized as legal, respectively addressed to the external users, especially to the investors, the conducted study aimed the following directions: the main differences between the provisions of the national, European, Anglo-Saxon accounting regulations and those of the international referential related to the prudency; the occurrence and evolution of the deferred taxes generated by the capitalized interests in the amount of the fix assets; informational benefits of the accounting prudency concerning the reflection of the deferred taxes established by the

  3. Dynamic Matching Markets and the Deferred Acceptance Mechanism

    DEFF Research Database (Denmark)

    Kennes, John; Monte, Daniel; Tumennasan, Norovsambuu

    In many dynamic matching markets, priorities depend on previous allocations. In such environments, agents on the proposing side can manipulate the period-by-period deferred acceptance (DA) mechanism. We show that the fraction of agents with incentives to manipulate the DA mechanism approaches zero...... as the market size increases. In addition, we provide a novel al- gorithm to calculate the percentage of markets that can be manipulated. Based on randomly generated data, we find that the DA becomes approximately non-manipulable when the schools capacity reaches 20. Our theoretical and simulation results...... together justify the implementation of the period-by-period DA mechanism in dynamic markets....

  4. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Science.gov (United States)

    2010-04-01

    ... transfer the balance in this account or any related portion to retained earnings or make any other use of... it can be determined that the related balance must be retained to offset future group item tax...

  5. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Science.gov (United States)

    2010-04-01

    ... in the account or any portion of the account to retained earnings or to any other account or make any... it can be determined that the related balance must be retained to offset future group item tax...

  6. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Science.gov (United States)

    2010-04-01

    ... General Instructions in § 367.17.) Proprietary Capital ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...

  7. Deferred versus conventional stent implantation in patients with ST-segment elevation myocardial infarction (DANAMI 3-DEFER)

    DEFF Research Database (Denmark)

    Kelbæk, Henning; Høfsten, Dan Eik; Køber, Lars

    2016-01-01

    to assess the clinical outcomes of deferred stent implantation versus standard PCI in patients with STEMI. METHODS: We did this open-label, randomised controlled trial at four primary PCI centres in Denmark. Eligible patients (aged >18 years) had acute onset symptoms lasting 12 h or less, and ST......-segment elevation of 0·1 mV or more in at least two or more contiguous electrocardiographic leads or newly developed left bundle branch block. Patients were randomly assigned (1:1), via an electronic web-based system with permuted block sizes of two to six, to receive either standard primary PCI with immediate...

  8. 26 CFR 1.453-4 - Sale of real property involving deferred periodic payments.

    Science.gov (United States)

    2010-04-01

    ..., for the purpose of determining whether a sale is on the installment plan, be included as a part of the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Sale of real property involving deferred... Included § 1.453-4 Sale of real property involving deferred periodic payments. (a) In general. Sales of...

  9. 47 CFR 1.104 - Preserving the right of review; deferred consideration of application for review.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Preserving the right of review; deferred... Actions Taken by the Commission and Pursuant to Delegated Authority; Effective Dates and Finality Dates of Actions § 1.104 Preserving the right of review; deferred consideration of application for review. (a) The...

  10. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

  11. Survival after primary and deferred cystectomy for stage T1 transitional cell carcinoma of the bladder

    Directory of Open Access Journals (Sweden)

    Bedeir Ali-El-Dein

    2011-01-01

    Conclusions: Cancer-specific survival is statistically comparable for primary and deferred cystectomy in T1 bladder cancer, although there is a non-significant difference in favor of primary cystectomy. In the deferred cystectomy group, the number of TURBTs beyond three is associated with lower survival. Conservative treatment should be adopted for most cases in this category.

  12. 75 FR 22813 - Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of...

    Science.gov (United States)

    2010-04-30

    ...] Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of Reactive Test... availability of a document entitled ``Guidance for Industry: Requalification Method for Reentry of Blood Donors... document entitled ``Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred...

  13. Concurrent non-deferred reference counting on the Microgrid: first experiences

    NARCIS (Netherlands)

    Herhut, S.; Joslin, C.; Scholz, S.-B.; Poss, R.; Grelck, C.

    2011-01-01

    We present a first evaluation of our novel approach for non- deferred reference counting on the Microgrid many-core architecture. Non-deferred reference counting is a fundamental building block of im- plicit heap management of functional array languages in general and Sin- gle Assignment C in

  14. A System-Wide Approach to Physician Efficiency and Utilization Rates for Non-Operating Room Anesthesia Sites.

    Science.gov (United States)

    Tsai, Mitchell H; Huynh, Tinh T; Breidenstein, Max W; O'Donnell, Stephen E; Ehrenfeld, Jesse M; Urman, Richard D

    2017-07-01

    There has been little in the development or application of operating room (OR) management metrics to non-operating room anesthesia (NORA) sites. This is in contrast to the well-developed management framework for the OR management. We hypothesized that by adopting the concept of physician efficiency, we could determine the applicability of this clinical productivity benchmark for physicians providing services for NORA cases at a tertiary care center. We conducted a retrospective data analysis of NORA sites at an academic, rural hospital, including both adult and pediatric patients. Using the time stamps from WiseOR® (Palo Alto, CA), we calculated site utilization and physician efficiency for each day. We defined scheduling efficiency (SE) as the number of staffed anesthesiologists divided by the number of staffed sites and stratified the data into three categories (SE 1). The mean physician efficiency was 0.293 (95% CI, [0.281, 0.305]), and the mean site utilization was 0.328 (95% CI, [0.314, 0.343]). When days were stratified by scheduling efficiency (SE 1), we found differences between physician efficiency and site utilization. On days where scheduling efficiency was less than 1, that is, there are more sites than physicians, mean physician efficiency (95% CI, [0.326, 0.402]) was higher than mean site utilization (95% CI, [0.250, 0.296]). We demonstrate that scheduling efficiency vis-à-vis physician efficiency as an OR management metric diverge when anesthesiologists travel between NORA sites. When the opportunity to scale operational efficiencies is limited, increasing scheduling efficiency by incorporating different NORA sites into a "block" allocation on any given day may be the only suitable tactical alternative.

  15. Memory and representation in young children with Down syndrome: Exploring deferred imitation and object permanence.

    Science.gov (United States)

    Rast, Mechthild; Meltzoff, Andrew N

    1995-01-01

    Deferred imitation and object permanence (OP) were tested in 48 young children with Down syndrome (DS), ranging from 20 to 43 months of age. Deferred imitation and high-level OP (invisible displacements) have long been held to be synchronous developments during sensory-motor "Stage 6" (18-24 months of age in unimpaired children). The results of the current study demonstrate deferred imitation in young children with DS, showing they can learn novel behaviors from observation and retain multiple models in memory. This is the first demonstration of deferred imitation in young children with DS. The average OP level passed in this sample was A-not-B, a task passed at 8-12 months of age in normally developing infants. Analyses showed that individual children who failed high-level OP (invisible displacements) could still perform deferred imitation. This indicates that deferred imitation and OP invisible displacements are not synchronous developments in children with DS. This asynchrony is compatible with new data from unimpaired children suggesting that deferred imitation and high-level OP entail separate and distinctive kinds of memory and representation.

  16. Donating blood for research: a potential method for enhancing customer satisfaction of permanently deferred blood donors.

    Science.gov (United States)

    Waller, Daniel; Thijsen, Amanda; Garradd, Allira; Hayman, Jane; Smith, Geoff

    2017-01-01

    Each year, a large number of individuals in Australia are deferred from donating blood. A deferral may have a negative impact on donor satisfaction and subsequent word-of-mouth communication. The Australian Red Cross Blood Service (the Blood Service) is, therefore, investigating options for managing service interactions with deferred donors to maintain positive relationships. While public research institutes in Australia have established independent research donor registries, other countries provide programmes allowing deferred donors to donate blood for research via blood collection agencies. This study examined attitudes towards donating blood for research use in a sample of permanently deferred Australian donors. Donors permanently deferred because of a risk of variant Creutzfeldt-Jakob disease (n=449) completed a postal survey that examined attitudes towards research donation. The majority of participants were interested in donating blood for research (96%), and joining a registry of research donors (93%). Participants preferred to donate for transfusion or clinical research, and were willing to travel large distances. Results indicated that positive attitudes towards the Blood Service would be extended if the opportunity to donate blood was provided. These findings indicate a desire for continued engagement with the Blood Service despite deferral. Donating blood for research is a potential way of maintaining positive relationships with permanently deferred donors which also benefits the health research community. Through maintaining positive relationships with deferred donors, positive word-of-mouth activity can be stimulated. Further work is needed to determine the feasibility of implementing research donation through the Blood Service in Australia.

  17. Taxable and Tax-deferred Investing with the Limited Use of Losses

    DEFF Research Database (Denmark)

    Fischer, Marcel; Gallmeyer, Michael

    2017-01-01

    We study the impact of the different tax treatment of capital gains and losses on the optimal location of assets in taxable and tax-deferred accounts. The classical result of Black (1980) and Tepper (1981) suggests that investors should follow a strict pecking order asset location rule and hold...... those assets that are subject to the highest tax rate preferentially in tax-deferred accounts. We show that with the different tax treatment of realized gains and losses, only tax-efficient equity mutual funds are optimally held in taxable accounts, whereas mutual funds with average tax......-(in)efficiency are preferentially held in tax-deferred accounts....

  18. 78 FR 37719 - Interim Final Determination To Defer Sanctions; California; South Coast Air Quality Management...

    Science.gov (United States)

    2013-06-24

    ... Determination To Defer Sanctions; California; South Coast Air Quality Management District AGENCY: Environmental... Quality Management District's (SCAQMD) portion of the California State Implementation Plan (SIP) published... California submitted the ``South Coast Air Quality Management District Proposed Contingency Measures for the...

  19. Deferred endoscopic urethral realignment: Role in management of traumatic posterior urethral disruption

    Directory of Open Access Journals (Sweden)

    M.A. Elgammal

    2014-06-01

    Conclusion: When early realignment is postponed for any reason, deferred endoscopic realignment is considered an adequate substitute because urethral continuity can be achieved in a group of patients without increase incidence of impotence and incontinence.

  20. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    Science.gov (United States)

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  1. Deferred modification of antiretroviral regimen following documented treatment failure in Asia: results from the TREAT Asia HIV Observational Database (TAHOD)

    Science.gov (United States)

    Zhou, J; Li, PCK; Kumarasamy, N; Boyd, M; Chen, YMA; Sirisanthana, T; Sungkanuparph, S; Oka, S; Tau, G; Phanuphak, P; Saphonn, V; Zhang, FJ; Omar, SFS; Lee, CKC; Ditangco, R; Merati, TP; Lim, PL; Choi, JY; Law, MG; Pujari, S

    2010-01-01

    Objective The aim of the study was to examine the rates and predictors of treatment modification following combination antiretroviral therapy (cART) failure in Asian patients with HIV enrolled in the TREAT Asia HIV Observational Database (TAHOD). Methods Treatment failure (immunological, virological and clinical) was defined by World Health Organization criteria. Countries were categorized as high or low income by World Bank criteria. Results Among 2446 patients who initiated cART, 447 were documented to have developed treatment failure over 5697 person-years (7.8 per 100 person-years). A total of 253 patients changed at least one drug after failure (51.6 per 100 person-years). There was no difference between patients from high- and low-income countries [adjusted hazard ratio (HR) 1.02; P = 0.891]. Advanced disease stage [Centers for Disease Control and Prevention (CDC) category C vs. A; adjusted HR 1.38, P = 0.040], a lower CD4 count (≥ 51 cells/μL vs. ≤ 50 cells/μL; adjusted HR 0.61, P = 0.022) and a higher HIV viral load (≥ 400 HIV-1 RNA copies/mL vs. failure. Compared with patients from low-income countries, patients from high-income countries were more likely to change two or more drugs (67% vs. 49%; P = 0.009) and to change to a protease-inhibitor-containing regimen (48% vs. 16%; Pfailure. This deferred modification is likely to have negative implications for accumulation of drug resistance and response to second-line treatment. There is a need to scale up the availability of second-line regimens and virological monitoring in this region. PMID:19601993

  2. Analyzing actual risk in malaria-deferred donors through selective serologic testing.

    Science.gov (United States)

    Nguyen, Megan L; Goff, Tami; Gibble, Joan; Steele, Whitney R; Leiby, David A

    2013-08-01

    Approximately 150,000 US blood donors are deferred annually for travel to malaria-endemic areas. However, the majority do not travel to the high-risk areas of Africa associated with transfusion-transmitted malaria (TTM) but visit low-risk areas such as Mexico. This study tests for Plasmodium infection among malaria-deferred donors, particularly those visiting Mexico. Blood donors deferred for malaria risk (travel, residence, or previous infection) provided blood samples and completed a questionnaire. Plasma was tested for Plasmodium antibodies by enzyme immunoassay (EIA); repeat-reactive (RR) samples were considered positive and tested by real-time polymerase chain reaction (PCR). Accepted donors provided background testing data. During 2005 to 2011, a total of 5610 malaria-deferred donors were tested by EIA, including 5412 travel deferrals. Overall, 88 (1.6%) were EIA RR; none were PCR positive. Forty-nine (55.7%) RR donors previously had malaria irrespective of deferral category, including 34 deferred for travel. Among 1121 travelers to Mexico, 90% visited Quintana Roo (no or very low risk), but just 2.2% visited Oaxaca/Chiapas (moderate or high risk). Only two Mexican travelers tested RR; both previously had malaria not acquired in Mexico. Travel to Mexico represents a large percentage of US donors deferred for malaria risk; however, these donors primarily visit no- or very-low-risk areas. No malaria cases acquired in Mexico were identified thereby supporting previous risk estimates. Consideration should be given to allowing blood donations from U.S. donors who travel to Quintana Roo and other low-risk areas in Mexico. A more effective approach to preventing TTM would be to defer all donors with a history of malaria, even if remote. © 2012 American Association of Blood Banks.

  3. Effect of deferred or no treatment with ursodeoxycholic acid in patients with early primary biliary cholangitis.

    Science.gov (United States)

    Tanaka, Atsushi; Hirohara, Junko; Nakano, Toshiaki; Yagi, Minami; Namisaki, Tadashi; Yoshiji, Hitoshi; Nakanuma, Yasuni; Takikawa, Hajime

    2018-02-06

    As primary biliary cholangitis (PBC) is a heterogeneous disease, we hypothesized that there is a population of patients with early PBC who do not require prompt treatment with ursodeoxycholic acid (UDCA). In this study, we analyzed data from a large-scale PBC cohort in Japan, and retrospectively investigated whether outcomes of early PBC patients were affected with prompt or deferred/no UDCA treatment. We defined early PBC as asymptomatic, serum alkaline phosphatase early PBC patients between the treatment regimens; prompt treatment group (UDCA was initiated within 1 year after diagnosis) and deferred/no treatment group (UDCA initiated >1 year after diagnosis or never initiated). Furthermore, we examined the outcomes of early PBC patients alternatively defined only with symptomatology and biochemistry. We identified 562 early PBC patients (prompt: n = 509; deferred/no treatment: n = 53). Incidence rates (per 1000 patient-years) for liver-related mortality or liver transplantation and decompensating events were 0.5 and 5.4, respectively, in the prompt treatment group, and 0 and 8.7, respectively, in the deferred/no treatment group. Multivariate analyses showed that age and bilirubin were significantly associated with developing decompensating events, whereas the prompt and deferred/no treatments were not. We obtained similar results in early PBC patients defined without histological examination. We showed that deferred/no treatment for early PBC patients did not affect the outcomes. This study provides a rationale for a future prospective, randomized study. © 2018 The Japan Society of Hepatology.

  4. The American Jobs Creation Act and its impact on deferred compensation: reassessment from a business perspective.

    Science.gov (United States)

    Johnson, David G

    2005-01-01

    The American Jobs Creation Act (AJCA), which was signed into law in October 2004, will have an impact on almost every deferred compensation program in the United States. This article argues that as companies continue to evaluate the transition alternatives under AJCA and contemplate the necessary changes to the plan program, companies also should consider simultaneously addressing broader issues surrounding nonqualified deferred compensation arrangements. These include ongoing business purpose, financial planning considerations, education of participants, corporate governance considerations and the potential implications to international assignees.

  5. Different supplents for finishing of Nellore cattle on deferred Brachiaria decumbens pasture during the dry season

    Directory of Open Access Journals (Sweden)

    Antonio Tadeu de Andrade

    2015-07-01

    Full Text Available This study evaluated the effect of four types of supplement on the finishing of Nellore cattle on deferred Brachiaria decumbens pasture during the dry season. Sixty-four castrated Nellore males with an age of approximately 34 months and initial body weight (BW ranging from 360 to 380 kg were divided into 16 animals per treatment in a completely randomized design. The treatments consisted of four types of pasture supplement: deferred Brachiaria decumbens pasture + energy protein mineral salt (SuEPM used as control; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + ground corn grain (SuCo; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + citrus pulp (SuCPu; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + soy hull (SuSH. The pasture was deferred for 170 days and provided 3,482 kg DM/ha of forage, permitting a stocking rate of 1.56 AU/ha (DM intake of 2.25% BW and 50% pasture efficiency. The animals received the supplement ad libitum in the SuEPM treatment and as % BW in the other treatments from July to October. The animals were slaughtered at a minimum BW of 457 kg. The following variables were evaluated: final weight, weight gain during the period (WG, average daily gain (ADG, hot carcass weight (HCW, and hot carcass yield (HCY. With respect to final weight, the supplement in the SuCo, SuCPu and SuSH treatments permitted a greater supply of nutrients and the animals therefore exhibited better performance (P<0.05 compared to the SuEPM treatment (mean of 478.68 vs 412.62 kg. The same effect was observed for the other parameters studied. Analysis of WG and ADG showed that SuSH was superior to the SuCo and SuCPu treatments (P<0.05 due to the increased offer of concentrate and SuEPM was inferior to the other treatments. Higher HCW (260.05 kg and HCY (53.92% were obtained with treatment SuSH as a result of greater performance. Supplementation of cattle during the dry period on

  6. Long-term memory, forgetting, and deferred imitation in 12-month-old infants

    OpenAIRE

    Klein, Pamela J.; Meltzoff, Andrew N.

    1999-01-01

    Long-term recall memory, as indexed by deferred imitation, was assessed in 12-month-old infants. Independent groups of infants were tested after retention intervals of 3 min, 1 week and 4 weeks. Deferred imitation was assessed using the ‘observation-only’ procedure in which infants were not allowed motor practice on the tasks before the delay was imposed. Thus, the memory could not have been based on re-accessing a motor habit, because none was formed in the first place. After the delay, memo...

  7. 5 CFR 847.907 - How is the monthly annuity rate used to compute the present value of the deferred annuity without...

    Science.gov (United States)

    2010-01-01

    ... compute the present value of the deferred annuity without credit for NAFI service determined? 847.907... the present value of the deferred annuity without credit for NAFI service determined? (a) The monthly annuity rate used to compute the present value of the deferred annuity under § 847.906 of this subpart for...

  8. Extending RTA/Linux with fixed-priority scheduling with deferred preemption

    NARCIS (Netherlands)

    Bergsma, M.; Holenderski, M.J.; Bril, R.J.; Lukkien, J.J.; Petters, S.M.; Zijlstra, P.

    2009-01-01

    Fixed-Priority Scheduling with Deferred Preemption (FPDS) is a middle ground between Fixed-Priority Pre-emptive Scheduling and Fixed-Priority Non-preemptive Scheduling, and offers advantages with respect to context switch overhead and resource access control. In this paper we present our work on

  9. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Science.gov (United States)

    2010-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  10. The African Union at Ten Years Old: A Dream Deferred! | Mbeki ...

    African Journals Online (AJOL)

    In his famous poem, 'Harlem', first published in 1951, the eminent African American poet, writer, thinker and activist, Langston Hughes, asked challenging questions when he wrote: What happens to a dream deferred? Does it dry up like a raisin in the sun? Or fester like a sore – And then run? Does it stink like rotten meat?

  11. Deferred Imitation in 9-Month-Olds: How Do Model and Task Characteristics Matter across Cultures?

    Science.gov (United States)

    Teiser, Johanna; Lamm, Bettina; Böning, Mirjam; Graf, Frauke; Gudi, Helene; Goertz, Claudia; Fassbender, Ina; Freitag, Claudia; Spangler, Sibylle; Teubert, Manuel; Lohaus, Arnold; Schwarzer, Gudrun; Knopf, Monika; Keller, Heidi

    2014-01-01

    Studies investigating imitation are usually conducted with adult models in Western contexts; therefore, the influence of cultural context and the model's age on infants' imitation is largely unknown. This study assessed deferred imitation in 9-month-old infants from the German middle-class ("N" = 44) and the ethnic group of Nso in rural…

  12. To Defer or To Stand Up? How Offender Formidability Affects Third Party Moral Outrage

    DEFF Research Database (Denmark)

    Jensen, Niels Holm; Petersen, Michael Bang

    2011-01-01

    . Deciding whether to defer to or stand up against a formidable exploiter is a complicated decision as there is both much to lose (formidable individuals are able and prone to retaliate) and much to gain (formidable individuals pose a great future threat). An optimally designed outrage system should...

  13. The impact of excess choice on deferment of decisions to volunteer

    Directory of Open Access Journals (Sweden)

    Lauren S. Carroll

    2011-10-01

    Full Text Available Excess choice has previously been shown to have detrimental effects on decisions about consumer products. As the number of options increases, people are more likely to put off making an active choice (i.e., defer and show less satisfaction with any purchase actually made. We extend this line of enquiry to choosing a charitable organisation to volunteer for. The issue is important because the number of voluntary organisations is enormous and the impact of such a decision may be greater than for consumer decisions in terms of time commitment and benefits to the volunteer and society. Study 1 asked students to examine a real volunteering website and record how many organisations they considered, decision difficulty and whether or not they would like to sign up for a chosen organisation or prefer to defer a decision. Study 2 presented either a relatively small (10 or large (30 choice set of hypothetical organisations and measured deferment likelihood and decision difficulty. In both studies the more options considered, the greater the likelihood to defer. This effect was mediated by decision difficulty. This research is the first to find that detrimental effects of excess choice extend to volunteering. Implications for volunteer recruitment are discussed.

  14. What Infant Memory Tells Us about Infantile Amnesia: Long-Term Recall and Deferred Imitation.

    Science.gov (United States)

    Meltzoff, Andrew N.

    1995-01-01

    Long-term recall memory was assessed in 14- and 16 month-olds using a nonverbal method requiring subjects to reenact a past event from memory. The results demonstrated significant deferred imitation after delays of two and four months, and that the toddlers retained and imitated multiple acts. (MDM)

  15. California; Bay Area Air Quality Management District; Determination To Defer Sanctions

    Science.gov (United States)

    EPA is making an interim final determination to defer imposition of sanctions based on a proposed determination that CARB submitted rules on behalf of BAAQMD that satisfy part D of the Clean Air Act for areas under the jurisdiction of the BAAQMD.

  16. Deference, Denial, and Beyond: A Repertoire Approach to Mass Media and Schooling

    Science.gov (United States)

    Rymes, Betsy

    2011-01-01

    In this article, the author outlines two general research approaches, within the education world, to these mass-mediated formations: "Deference" and "Denial." Researchers who recognize the social practices that give local meaning to mass media formations and ways of speaking do not attempt to recontextualize youth media in their own social…

  17. 75 FR 25856 - Release of Exposure Draft on Definitional Changes Related to Deferred Maintenance and Repairs...

    Science.gov (United States)

    2010-05-10

    ... Property, Plant, and Equipment. The proposed Exposure Draft represents a first step toward improving... Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  18. Minimum radwaste system to support commercial operation-what equipment can be deferred

    International Nuclear Information System (INIS)

    Marshall, R.W.; Tafazzoli, M.M.

    1984-01-01

    Because of cash flow problems being experienced by utilities as nuclear power stations approach completion, areas of the plant for which the completion of the construction effort could be deferred past commercial operation should be reviewed. The radwaste treatment systems are prime candidates for such a deferral because of the availability, either temporary or permanent, of alternative treatment methods for the waste streams expected to be produced. In order to identify the radwaste equipment, components and associated hardware in the radwaste building which could be deferred past commercial operation, a study was performed by Impell Corporation to evaluate the existing radwaste treatment system and determine the minimum system necessary to support commercial operation of a typical BWR. The study identified the minimum-installed radwaste treatment system which, in combination with portable temporary equipment, would accommodate the waste types and quantities likely to be produced in the first few years of operation. In addition, the minimum-installed system had to be licensable and excessive radiation exposures should not be incurred during the construction of the deferred portions of the system after commercial operation. From this study, it was concluded that a significant quantity of radwaste processing equipment and the associated piping, valves and instrumentation could be deferred. The estimated savings, in construction manhours (excluding field distributables) alone, was over 102,000 M-H

  19. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Science.gov (United States)

    2010-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer software...

  20. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Science.gov (United States)

    2010-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require, at...

  1. 27 CFR 26.95 - Deferred payment of tax-release of wine.

    Science.gov (United States)

    2010-04-01

    ...-release of wine. 26.95 Section 26.95 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Wine § 26.95 Deferred payment of tax—release of wine. (a) Action by proprietor. Where the proprietor has furnished bond, on Form 2897, and payment of...

  2. Pulmonary effects of immediate versus deferred antiretroviral therapy in HIV-positive individuals

    DEFF Research Database (Denmark)

    Kunisaki, Ken M; Niewoehner, Dennis E; Collins, Gary

    2016-01-01

    BACKGROUND: Observational data have been conflicted regarding the potential role of HIV antiretroviral therapy (ART) as a causative factor for, or protective factor against, COPD. We therefore aimed to investigate the effect of immediate versus deferred ART on decline in lung function in HIV...... Services guidelines) either immediately, or deferred until CD4 T-cell counts decreased to 350 per μL or AIDS developed. The randomisation was determined by participation in the parent START study, and was not specific to the substudy. Because of the nature of our study, site investigators and participants...... were not masked to the treatment group assignment; however, the assessors who reviewed the outcomes were masked to the treatment group. The primary outcome was the annual rate of decline in lung function, expressed as the FEV1 slope in mL/year; spirometry was done annually during follow-up for up to 5...

  3. Qualitative evaluation of a deferred consent process in paediatric emergency research: a PREDICT study

    OpenAIRE

    Furyk, Jeremy; McBain-Rigg, Kristin; Watt, Kerrianne; Emeto, Theophilus I; Franklin, Richard C; Franklin, Donna; Schibler, Andreas; Dalziel, Stuart R; Babl, Franz E; Wilson, Catherine; Phillips, Natalie; Ray, Robin

    2017-01-01

    Background A challenge of conducting research in critically ill children is that the therapeutic window for the intervention may be too short to seek informed consent prior to enrolment. In specific circumstances, most international ethical guidelines allow for children to be enrolled in research with informed consent obtained later, termed deferred consent (DC) or retrospective consent. There is a paucity of data on the attitudes of parents to this method of enrolment in paediatric emergency...

  4. Validation of a spectrophotometer-based method for estimating daily sperm production and deferent duct transit.

    Science.gov (United States)

    Froman, D P; Rhoads, D D

    2012-10-01

    The objectives of the present work were 3-fold. First, a new method for estimating daily sperm production was validated. This method, in turn, was used to evaluate testis output as well as deferent duct throughput. Next, this analytical approach was evaluated in 2 experiments. The first experiment compared left and right reproductive tracts within roosters. The second experiment compared reproductive tract throughput in roosters from low and high sperm mobility lines. Standard curves were constructed from which unknown concentrations of sperm cells and sperm nuclei could be predicted from observed absorbance. In each case, the independent variable was based upon hemacytometer counts, and absorbance was a linear function of concentration. Reproductive tracts were excised, semen recovered from each duct, and the extragonadal sperm reserve determined by multiplying volume by sperm cell concentration. Testicular sperm nuclei were procured by homogenization of a whole testis, overlaying a 20-mL volume of homogenate upon 15% (wt/vol) Accudenz (Accurate Chemical and Scientific Corporation, Westbury, NY), and then washing nuclei by centrifugation through the Accudenz layer. Daily sperm production was determined by dividing the predicted number of sperm nuclei within the homogenate by 4.5 d (i.e., the time sperm with elongated nuclei spend within the testis). Sperm transit through the deferent duct was estimated by dividing the extragonadal reserve by daily sperm production. Neither the efficiency of sperm production (sperm per gram of testicular parenchyma per day) nor deferent duct transit differed between left and right reproductive tracts (P > 0.05). Whereas efficiency of sperm production did not differ (P > 0.05) between low and high sperm mobility lines, deferent duct transit differed between lines (P < 0.001). On average, this process required 2.2 and 1.0 d for low and high lines, respectively. In summary, we developed and then tested a method for quantifying male

  5. The Effects of Deferred Action for Childhood Arrivals on the Educational Outcomes of Undocumented Students

    OpenAIRE

    Hsin, Amy; Ortega, Francesc

    2017-01-01

    Deferred Action for Childhood Arrivals (DACA) is the first large-scale immigration reform to affect undocumented immigrants in the United States in decades and offers eligible undocumented youth temporary relief from deportation and renewable work permits. While DACA has improved the economic conditions and mental health of undocumented immigrants, we do not know how DACA improves the social mobility of undocumented immigrants through its effect on educational attainment. This paper uses admi...

  6. The Effects of DACAmentation: The Impact of Deferred Action for Childhood Arrivals on Unauthorized Immigrants

    OpenAIRE

    Pope, Nolan G.

    2016-01-01

    As the largest immigration policy in 25 years, Deferred Action for Childhood Arrivals (DACA) made deportation relief and work authorization available to 1.7 million unauthorized immigrants. This paper looks at how DACA affects DACA-eligible immigrants' labor market outcomes. I use a difference-in-differences design for unauthorized immigrants near the criteria cutoffs for DACA eligibility. I find DACA increases the likelihood of working by increasing labor force participation and decreasing t...

  7. Can Authorization Reduce Poverty among Undocumented Immigrants? Evidence from the Deferred Action for Childhood Arrivals Program

    OpenAIRE

    Amuedo-Dorantes, Catalina; Antman, Francisca M.

    2016-01-01

    We explore the impact of authorization on the poverty exposure of households headed by undocumented immigrants. The identification strategy makes use of the 2012 Deferred Action for Childhood Arrivals (DACA) program, which provided a temporary work authorization and reprieve from deportation to eligible immigrants. Using a difference-in-differences approach, we compare DACA-eligible to DACA-ineligible likely unauthorized immigrants, before and after the program implementation. We find that DA...

  8. Infrastructure investment for tomorrow: A financing plan to eliminate the deferred maintenance on the nation's roads

    OpenAIRE

    Regan, Edward V.

    1994-01-01

    The author presents a long-term public investment proposal to preserve and upgrade the nation's infrastructure system, offering a unique financing plan to eliminate much of the backlog of deferred maintenance that plagues America's roads and bridges. The plan would allow states and municipalities to get out from under this burden with a one-time upgrading program, and then attain a new capacity to maintain and improve their infrastructure networks. Regan concludes that the goal of long-term i...

  9. Overstory cohort survival in an Appalachian hardwood deferment cutting: 35-year results

    Science.gov (United States)

    John P. Brown; Melissa A. Thomas-Van Gundy; Thomas M. Schuler

    2018-01-01

    Deferment cutting is a two-aged regeneration method in which the majority of the stand is harvested and a dispersed component of overstory trees—approximately 15–20% of the basal area – is retained for at least onehalf rotation and up one full rotation for reasons other than regeneration. Careful consideration of residual trees, in both characteristics and harvesting,...

  10. How does the possibility to defer pension payments affect the labour supply of elderly Danish workers?

    DEFF Research Database (Denmark)

    Amilon, Anna; Nielsen, Torben Heien

    2010-01-01

    This chapter investigates the effects of a recent Danish policy reform on the number of hours worked after age 65. In short, the policy reform involved the option to defer pension payments and a reduction in the official retirement age from 67 to 65. Using a quasi-experimental design, we find tha...... positions that choose to defer their pensions. The results, therefore, indicate that the reform has mainly improved the situation of an already well-off group.......This chapter investigates the effects of a recent Danish policy reform on the number of hours worked after age 65. In short, the policy reform involved the option to defer pension payments and a reduction in the official retirement age from 67 to 65. Using a quasi-experimental design, we find...... that the reform has had a small positive impact on the number of hours worked at age 65. In the longer term (from age 65 to 67) the effect disappears, probably due to the reduction in the official retirement age causing people to retire earlier. It is mainly men, the highly educated and people holding advanced...

  11. Findings concerning testis, vas deference, and epididymis in adult cases with nonpalpable testes

    Directory of Open Access Journals (Sweden)

    Coskun Sahin

    2011-12-01

    Full Text Available In this study, we aimed to state the relationship between testis, epididymis and vas deference, in adult cases with nonpalpable testis. Between January 1996 and December 2009, we evaluated 154 adult cases with nonpalpable testes. Mean age was 23 years (20-27 years. Explorations were performed by open inguinal incision, laparoscopy, and by inguinal incision and laparoscopy together on 22, 131 and 1 patient, respectively. Of all the unilateral cases, 32 were accepted as vanishing testis. In five of these cases, vas deference was ending inside the abdomen, and in the others, it was ending inside the scrotum. In the remaining 99 unilateral and 22 bilateral cases, 143 testes were found in total. Testes were found in the inguinal canal as atrophic in one case, at the right renal pedicle level with dysmorphic testis in one case, and anterior to the internal ring between the bladder and the common iliac vessels at a smaller than normal size in 119 cases. One (0.69% case did not have epididymis. While epididymis was attached to the testis only at the head and tail locations in 88 (61.53% cases, it was totally attached to the testis in 54 (37.76% cases. There is an obviously high incidence rate of testis and vas deference anomalies, where epididymis is the most frequent one. In cases with abdominal testes, this rate is highest for high localised abdominal testes.

  12. HUD Program Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Income limits used to determine the income eligibility of applicants for assistance under three programs authorized by the National Housing Act. These programs are...

  13. Limited Income and Resources

    Data.gov (United States)

    U.S. Department of Health & Human Services — Information for those with limited income and resources (those who may qualify for or already have the Low Income Subsidy to lower their prescription drug coverage...

  14. HOME Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — HOME Income Limits are calculated using the same methodology that HUD uses for calculating the income limits for the Section 8 program. These limits are based on HUD...

  15. Disability Income Insurance

    OpenAIRE

    Hayhoe, Celia Ray; Smith, Mike, CPF

    2009-01-01

    The purpose of disability income insurance is to partially replace your income if you are unable to work because of sickness or an accident. This guide reviews the types of disability insurance, important terms and concepts and employer provided benefits.

  16. It is out of my hands: how deferring control to God can decrease quality of life for breast cancer patients.

    Science.gov (United States)

    McLaughlin, Bryan; Yoo, Woohyun; D'Angelo, Jonathan; Tsang, Stephanie; Shaw, Bret; Shah, Dhavan; Baker, Timothy; Gustafson, David

    2013-12-01

    This paper seeks to contribute to the understanding of how and why religion affects psychosocial health outcomes. We propose a theoretical model predicting that when women with breast cancer defer control to God they will experience fewer breast cancer related concerns. Deferring control to God, however, should also reduce the likelihood that they take a proactive coping approach, which will be exacerbated by lowered breast cancer concerns. We therefore predict that this passive coping style will ultimately result in lower levels of quality of life. Data were collected as part of a randomized clinical trial funded by the National Cancer Institute. A total of 192 women with breast cancer participated in a computer-mediated social support group. Deferring control to God statements were captured by using computer-aided content analysis of discussion posts. Psychosocial outcomes were measured using longitudinal survey data. Analysis was performed using structural equation modeling. The results of our analysis largely confirm our mediation model for which we find significant model fit. As predicted, deferring control to God leads to lower levels of breast cancer concerns but also to more passive coping styles. Ultimately, deferring control to God can lead to lower levels of quality of life. Our study demonstrates how and why religious coping can lead to both positive and negative psychosocial health outcomes. Health care practitioners should encourage patients who are relying on religion to keep their end of the bargain and maintain an active coping style. Copyright © 2013 John Wiley & Sons, Ltd.

  17. A burn center paradigm to fulfill deferred consent public disclosure and community consultation requirements for emergency care research.

    Science.gov (United States)

    Blackford, Martha G; Falletta, Lynn; Andrews, David A; Reed, Michael D

    2012-09-01

    To fulfill Food and Drug Administration and Department of Health and Human Services emergency care research informed consent requirements, our burn center planned and executed a deferred consent strategy gaining Institutional Review Board (IRB) approval to proceed with the clinical study. These federal regulations dictate public disclosure and community consultation unique to acute care research. Our regional burn center developed and implemented a deferred consent public notification and community consultation paradigm appropriate for a burn study. Published accounts of deferred consent strategies focus on acute care resuscitation practices. We adapted those strategies to design and conduct a comprehensive public notification/community consultation plan to satisfy deferred consent requirements for burn center research. To implement a robust media campaign we engaged the hospital's public relations department, distributed media materials, recruited hospital staff for speaking engagements, enlisted community volunteers, and developed initiatives to inform "hard-to-reach" populations. The hospital's IRB determined we fulfilled our obligation to notify the defined community. Our communication strategy should provide a paradigm other burn centers may appropriate and adapt when planning and executing a deferred consent initiative. Copyright © 2012 Elsevier Ltd and ISBI. All rights reserved.

  18. Intergenerational Top Income Persistence

    DEFF Research Database (Denmark)

    Munk, Martin D.; Bonke, Jens; Hussain, M. Azhar

    2016-01-01

    In this paper, we investigate intergenerational top earnings and top income mobility in Denmark. Access to administrative registers allowed us to look at very small fractions of the population. We find that intergenerational mobility is lower in the top when including capital income in the income...... measure— for the rich top 0.1% fathers and sons the elasticity is 0.466. Compared with Sweden, however, the intergenerational top income persistence is about half the size in Denmark....

  19. High-order multi-implicit spectral deferred correction methods for problems of reactive flow

    International Nuclear Information System (INIS)

    Bourlioux, Anne; Layton, Anita T.; Minion, Michael L.

    2003-01-01

    Models for reacting flow are typically based on advection-diffusion-reaction (A-D-R) partial differential equations. Many practical cases correspond to situations where the relevant time scales associated with each of the three sub-processes can be widely different, leading to disparate time-step requirements for robust and accurate time-integration. In particular, interesting regimes in combustion correspond to systems in which diffusion and reaction are much faster processes than advection. The numerical strategy introduced in this paper is a general procedure to account for this time-scale disparity. The proposed methods are high-order multi-implicit generalizations of spectral deferred correction methods (MISDC methods), constructed for the temporal integration of A-D-R equations. Spectral deferred correction methods compute a high-order approximation to the solution of a differential equation by using a simple, low-order numerical method to solve a series of correction equations, each of which increases the order of accuracy of the approximation. The key feature of MISDC methods is their flexibility in handling several sub-processes implicitly but independently, while avoiding the splitting errors present in traditional operator-splitting methods and also allowing for different time steps for each process. The stability, accuracy, and efficiency of MISDC methods are first analyzed using a linear model problem and the results are compared to semi-implicit spectral deferred correction methods. Furthermore, numerical tests on simplified reacting flows demonstrate the expected convergence rates for MISDC methods of orders three, four, and five. The gain in efficiency by independently controlling the sub-process time steps is illustrated for nonlinear problems, where reaction and diffusion are much stiffer than advection. Although the paper focuses on this specific time-scales ordering, the generalization to any ordering combination is straightforward

  20. Etiology of anemia of blood donor candidates deferred by hematologic screening

    Directory of Open Access Journals (Sweden)

    Michel Alves da Silva

    2012-01-01

    Full Text Available OBJECTIVE: Iron deficiency is the most common cause of anemia and one of the main factors in the clinical deferral of blood donors. This fact prompted the current study that aimed to determine the prevalence and etiology of anemia in blood donor candidates and to evaluate the hematological screening technique used for the exclusion of these donors. METHODS: This was a prospective study that compared two groups (Anemic and Non-anemic. Initially screening for anemia was performed by manually measuring hemoglobin (Bioclin® Kit; the results were subsequently compared with an automated screening method (Coulter T-890. The etiology was investigated by hemoglobin electrophoresis in alkaline and acid pH, Hb A2 dosage and measurement of the ferritin concentration by immunoagglutination. Differences and associations of interest were analyzed using the Yates and McNemar's Chi-square tests and the Fisher, Mann-Whitney, Wilcoxon and Kruskal-Wallis tests. RESULTS: The deferral rate due to anemia was 4.2%; iron deficiency was identified in 37.5% and beta thalassemia in 9.3% of the excluded candidates. There was a significant discrepancy between the two techniques used to measure hemoglobin with 38.1% of initially deferred donors presenting normal hemoglobin levels by the automated method. CONCLUSION: The results show a high rate of blood donors being deferred for anemia and confirm that iron deficiency is the most prevalent cause. The discrepancies found by comparing screening methods suggest that hemoglobin and hematocrit levels should be confirmed before deferring a donor due to anemia; this may increase supplies in blood banks.

  1. Applying a Stochastic Financial Planning System to an Individual: Immediate or Deferred Life Annuities?

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Mulvey, John M.

    2013-01-01

    of such financial decisions, especially in the retirement arena. They present as an example the choice to purchase a life annuity for a middle-aged person. Buyers must choose whether to purchase before retirement or at the date of retirement. The article provides some guidelines on whether or not to purchase......Individuals are often faced with financial decisions that have long-term implications for themselves and their families, but they have few sources of unbiased assistance. The authors suggest that a stochastic financial planning system, properly constructed and calibrated, can be applied to a number...... deferred life annuities, and who might most benefit from such a purchase....

  2. 78 FR 12243 - Interim Final Determination To Stay and Defer Sanctions, Placer County Air Pollution Control...

    Science.gov (United States)

    2013-02-22

    ...EPA is making an interim final determination to stay the imposition of offset sanctions and to defer the imposition of highway sanctions based on a proposed approval of a revision to the Placer County Air Pollution Control District (PCAPCD) and Feather River Air Quality Management District (FRAQMD) portion of the California State Implementation Plan (SIP) published elsewhere in this Federal Register. The SIP revision concerns two permitting rules submitted by the PCAPCD and FRAQMD, respectively: Rule 502, New Source Review, and Rule 10.1, New Source Review.

  3. What Infant Memory Tells Us about Infantile Amnesia: Long-Term Recall and Deferred Imitation

    OpenAIRE

    Meltzoff, Andrew N.

    1995-01-01

    Long-term recall memory was assessed using a nonverbal method requiring subjects to reenact a past event from memory (deferred imitation). A large sample of infants (N = 192), evenly divided between 14- and 16-months old, was tested across two experiments. A delay of 2 months was used in Experiment 1 and a delay of 4 months in Experiment 2. In both experiments two treatment groups were used, In one treatment group, motor practice (immediate imitation) was allowed before the delay was imposed;...

  4. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  5. The relationship between attention and deferred imitation in 12-month-old infants.

    Science.gov (United States)

    Zmyj, Norbert; Schölmerich, Axel; Daum, Moritz M

    2017-08-01

    Imitation is a frequent behavior in the first years of life, and serves both a social function (e.g., to interact with others) and a cognitive function (e.g., to learn a new skill). Infants differ in their temperament, and temperament might be related to the dominance of one function of imitation. In this study, we investigated whether temperament and deferred imitation are related in 12-month-old infants. Temperament was measured via the Infant Behavior Questionnaire Revised (IBQ-R) and parts of the Laboratory Temperament Assessment Battery (Lab-TAB). Deferred imitation was measured via the Frankfurt Imitation Test for 12-month-olds (FIT-12). Regression analyses revealed that the duration of orienting (IBQ-R) and the latency of the first look away in the Task Orientation task (Lab-TAB) predicted the infants' imitation score. These results suggest that attention-related processes may play a major role when infants start to imitate. Copyright © 2017 Elsevier Inc. All rights reserved.

  6. Undocumented students pursuing medical education: The implications of deferred action for childhood arrivals (DACA).

    Science.gov (United States)

    Balderas-Medina Anaya, Yohualli; del Rosario, Mithi; Doyle, Lawrence Hy; Hayes-Bautista, David E

    2014-12-01

    There are about 1.8 million young immigrants in the United States who came or were brought to the country without documentation before the age of 16. These youth have been raised and educated in the United States and have aspirations and educational achievements similar to those of their native-born peers. However, their undocumented status has hindered their pursuit of higher education, especially in medical and other graduate health sciences. Under a new discretionary policy, Deferred Action for Childhood Arrivals (DACA), many of these young immigrants are eligible to receive permission to reside and work in the United States. DACA defers deportation of eligible, undocumented youth and grants lawful presence in the United States, work permits, Social Security numbers, and, in most states, driver's licenses. These privileges have diminished the barriers undocumented students traditionally have faced in obtaining higher education, specifically in pursuing medicine. With the advent of DACA, students are slowly matriculating into U.S. medical schools and residencies. However, this applicant pool remains largely untapped. In the face of a physician shortage and the implementation of the Affordable Care Act, an increase in matriculation of qualified undocumented students would be greatly beneficial. This Perspective is intended to begin discussion within the academic medicine community of the implications of DACA in reducing barriers for the selection and matriculation of undocumented medical students and residents. Moreover, this Perspective is a call to peers in the medical community to support undocumented students seeking access to medical school, residency, and other health professions.

  7. Affiliation of the beneficiaries of a deferred pension to the CERN Health Insurance Scheme

    CERN Multimedia

    2003-01-01

    Subsequent to the modifications to the Rules and Regulations of the Pension Fund allowing members of the personnel having five years of affiliation to the Fund to opt for a deferred retirement pension, the Organization wishes to recall the rules relating to the affiliation of those beneficiaries to the CERN Health Insurance Scheme (CHIS). In accordance with Articles III 2.02 and VIII 4.02 of the CHIS Rules, beneficiaries of a deferred retirement pension can only be Members of the CHIS as CERN pensioners if they applied to remain Members of the Scheme upon termination of their compulsory membership as a member of the personnel and if their membership has been uninterrupted up to the moment they become CERN pensioners. The applicable contribution for this intermediate period is indicated in Articles III 5.03 and X 1.02 of the CHIS Rules. The amount is revised annually, and is set at 936 CHF/ month for 2003. Human Resources Division Tel. 73635

  8. Immune control of HIV-1 infection after therapy interruption: immediate versus deferred antiretroviral therapy

    Directory of Open Access Journals (Sweden)

    Bernaschi Massimo

    2009-10-01

    Full Text Available Abstract Background The optimal stage for initiating antiretroviral therapies in HIV-1 bearing patients is still a matter of debate. Methods We present computer simulations of HIV-1 infection aimed at identifying the pro et contra of immediate as compared to deferred Highly Active Antiretroviral Therapy (HAART. Results Our simulations highlight that a prompt specific CD8+ cytotoxic T lymphocytes response is detected when therapy is delayed. Compared to very early initiation of HAART, in deferred treated patients CD8+ T cells manage to mediate the decline of viremia in a shorter time and, at interruption of therapy, the virus experiences a stronger immune pressure. We also observe, however, that the immunological effects of the therapy fade with time in both therapeutic regimens. Thus, within one year from discontinuation, viral burden recovers to the value at which it would level off in the absence of therapy. In summary, simulations show that immediate therapy does not prolong the disease-free period and does not confer a survival benefit when compared to treatment started during the chronic infection phase. Conclusion Our conclusion is that, since there is no therapy to date that guarantees life-long protection, deferral of therapy should be preferred in order to minimize the risk of adverse effects, the occurrence of drug resistances and the costs of treatment.

  9. STRUCTURE AND NUTRITIVE VALUE OF DEFERRED PASTURE OF BRACHIARIA DECUMBENS CV. BASILISK DURING THE GRAZING PERIOD

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2011-07-01

    Full Text Available The experiment aimed to understand the effect of grazing period on morphology and nutritive value of deferred Brachiaria decumbens cv. Basilisk pasture and on hand-plucking sample with cattle. Subdivided plots were used according to a randomized block design with two replicates. Four grazing periods (1, 31, 57 and 88 days and two forage samples (available in pasture (AP and obtained by hand-plucking (HP were studied. The live leaf laminae (LLL, potentially digestible neutral detergent fiber (PDNDF, potentially digestible dry matter (PDDM and crude protein (CP levels were higher and dead leaf laminae (DLL, and dead stem (DS, neutral detergent fiber (NDF and indigestible NDF percentages were lower in sample of HP in relation to forage AP. The grazing period decreased linearly the LLL, PDNDF, PDDM percentages, as well as increased linearly DS and indigestible NDF levels in forages. The potential selectivity indexes (PSI of LLL and indigestible NDF increased linearly with grazing period. The PSI of live stem was smaller and the PSI of CP was higher in interim periods of grazing. The reduction in deferring period results in B. decumbens with better morphological composition and nutritional value, which favors the animal selectivity.

  10. Conservative multi-implicit integral deferred correction methods with adaptive mesh refinement

    International Nuclear Information System (INIS)

    Layton, A.T.

    2004-01-01

    In most models of reacting gas dynamics, the characteristic time scales of chemical reactions are much shorter than the hydrodynamic and diffusive time scales, rendering the reaction part of the model equations stiff. Moreover, nonlinear forcings may introduce into the solutions sharp gradients or shocks, the robust behavior and correct propagation of which require the use of specialized spatial discretization procedures. This study presents high-order conservative methods for the temporal integration of model equations of reacting flows. By means of a method of lines discretization on the flux difference form of the equations, these methods compute approximations to the cell-averaged or finite-volume solution. The temporal discretization is based on a multi-implicit generalization of integral deferred correction methods. The advection term is integrated explicitly, and the diffusion and reaction terms are treated implicitly but independently, with the splitting errors present in traditional operator splitting methods reduced via the integral deferred correction procedure. To reduce computational cost, time steps used to integrate processes with widely-differing time scales may differ in size. (author)

  11. Immediate or deferred adjustment of drug regimens in multidose drug dispensing systems.

    Science.gov (United States)

    Mertens, Bram J; Kwint, Henk-Frans; van Marum, Rob J; Bouvy, Marcel L

    2018-05-18

    Multidose drug dispensing (MDD) is used to help patients take their medicines appropriately. Little is known about drug regimen changes within these MDD systems and how they are effectuated by the community pharmacist. Manual immediate adjustments of the MDD system could introduce dispensing errors. MDD guidelines therefore recommend to effectuate drug regimen changes at the start of a new MDD system. The aim of this study was to investigate the frequency, type, procedure followed, immediate necessity, and time taken to make MDD adjustments. This was a cross-sectional study in eight community pharmacies in the Netherlands. All adjustments to MDD systems were systematically documented for 3 weeks by the community pharmacist. Overall, 261 MDD adjustments involving 364 drug changes were documented for 250 patients: 127 (35%) drug changes involved the addition of a new drug, 124 (34%) a change in dosage, and 95 (26%) drug discontinuation. Of the MDD adjustments, 135 (52%) were effectuated immediately: 81 (31%) by adjusting the MDD system manually, 49 (19%) by temporarily dispensing the drug separately from the MDD system, and 5 (2%) by ordering a new MDD system. Pharmacists considered that 36 (27%) of the immediate MDD adjustments could have been deferred until the next MDD system was produced. Immediate adjustment took significantly longer than deferred adjustment (p < 0.001). This study shows that in patients using MDD systems, over half of the drug regimen changes are adjusted immediately. The necessity of these immediate changes should be critically evaluated. Copyright © 2018. Published by Elsevier Inc.

  12. Why birds with deferred sexual maturity are sedentary on islands: a systematic review.

    Directory of Open Access Journals (Sweden)

    Miguel Ferrer

    Full Text Available BACKGROUND: Island faunas have played central roles in the development of evolutionary biology and ecology. Birds are among the most studied organisms on islands, in part because of their dispersal powers linked to migration. Even so, we lack of information about differences in the movement ecology of island versus mainland populations of birds. METHODOLOGY/PRINCIPAL FINDINGS: Here we present a new general pattern indicating that large birds with deferred sexual maturity are sedentary on islands, and that they become so even when they are migratory on the mainland. Density-dependent variation in the age at first breeding affects the survivorship of insular populations and this, in turn, affects the movement ecology of large birds. Because density-dependent variation in the age of first breeding is critical to the long-term survival of small isolated populations of long-lived species, migratory forms can successfully colonize islands only if they become sedentary once there. Analyses of the movement ecology of continental and insular populations of 314 species of raptors, 113 species of Ciconiiformes and 136 species of passerines, along with individual-based population simulations confirm this prediction. CONCLUSIONS: This finding has several consequences for speciation, colonization and survival of small isolated population of species with deferred sexual maturity.

  13. 77 FR 37352 - Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057

    Science.gov (United States)

    2012-06-21

    ...) of the Income Tax Regulations provides that the Commissioner is authorized to grant a reasonable... the Income Tax Regulations on automatic extensions. The proposed regulations would also provide... section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to file, within the time...

  14. Increasing income inequality

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Poulsen, Odile

    In recent decades most developed countries have experienced an increase in income inequality. In this paper, we use an equilibrium search framework to shed additional light on what is causing an income distribution to change. The major benefit of the model is that it can accommodate shocks...... that shocks to the employees' relative productivity, i.e., skill-biased technological change, are unlikely to have caused the increase in income inequality....

  15. Determinants of income inequality

    OpenAIRE

    Afandi, Akhsyim; Rantung, Vebryna Permatasari; Marashdeh, Hazem

    2017-01-01

    This study examines whether changing economic structure, social conditions, and financialization are responsible for increased income inequality in Indonesia. By employing panel data of 32 provinces in Indonesia that spans from 2007 to 2013, it finds that structural change affects income inequality, increased share of finance reduces inequality, which is against the financialization hypothesis, and social conditions have expected effects on income inequality. While an increased share of both ...

  16. Volunteering, income and health.

    Science.gov (United States)

    Detollenaere, Jens; Willems, Sara; Baert, Stijn

    2017-01-01

    Separate literatures have related volunteering to health gains and income gains. We study the association between volunteering, income and health within one statistical framework. A state-of-the-art mediation analysis is conducted on data concerning the health, volunteering and sociodemographic characteristics of 42926 individuals within 29 European countries. We find that volunteering is positively associated to self-rated health. This association is partially mediated by household income.

  17. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  18. Short communication: immediate and deferred milk production responses to concentrate supplements in cows grazing fresh pasture.

    Science.gov (United States)

    Roche, J R; Kay, J K; Rius, A G; Grala, T M; Sheahan, A J; White, H M; Phyn, C V C

    2013-04-01

    The objective of this study was to determine the increase in milk production from supplementation that occurred after supplementation ceased. This portion of the total response (i.e., the deferred response), although accepted, is generally not accounted for in short-term component research projects, but it is important in determining the economic impact of supplementary feeding. Fifty-nine multiparous Holstein-Friesian dairy cows were offered a generous allowance of spring pasture [>45 kg of dry matter (DM)/cow per day) and were supplemented with 0, 3, or 6 kg (DM)/d of pelleted concentrate (half of the allowance at each milking event) in a complete randomized design. Treatments were imposed for the first 12 wk of lactation. Treatments were balanced for cow age (5.4 ± 1.68 yr), calving date (July 27 ± 26.0 d), and genetic merit for milk component yield. During the period of supplementation, milk yield and the yield of milk components increased (1.19 kg of milk, 0.032 kg of fat, 0.048 kg of protein, and 0.058 kg of lactose/kg of concentrate DM consumed), but neither body condition score nor body weight was affected. After concentrate supplementation ceased and cows returned to a common diet of fresh pasture, milk and milk component yields remained greater for 3 wk in the cows previously supplemented. During this 3-wk period, cows that previously received 3 and 6 kg of concentrate DM per day produced an additional 2.3 and 4.5 kg of milk/d, 0.10 and 0.14 kg of fat/d, 0.10 and 0.14 kg of protein/d, and 0.10 and 0.19 kg of lactose/d, respectively, relative to unsupplemented cows. This is equivalent to an additional 0.19 kg of milk, 0.006 kg of fat, 0.006 kg of protein, and 0.008 kg of lactose per 1 kg of concentrate DM previously consumed, which would not be accounted for in the immediate response. As a result of this deferred response to supplements, the total milk production benefit to concentrate supplements is between 7% (lactose yield) and 32% (fat yield) greater

  19. Impact of a deferred recruitment model in a randomised controlled trial in primary care (CREAM study).

    Science.gov (United States)

    Shepherd, Victoria; Thomas-Jones, Emma; Ridd, Matthew J; Hood, Kerenza; Addison, Katy; Francis, Nick A

    2017-11-10

    Recruitment of participants is particularly challenging in primary care, with less than a third of randomised controlled trials (RCT) achieving their target within the original time frame. Participant identification, consent, randomisation and data collection can all be time-consuming. Trials recruiting an incident, as opposed to a prevalent, population may be particularly affected. This paper describes the impact of a deferred recruitment model in a RCT of antibiotics for children with infected eczema in primary care, which required the recruitment of cases presenting acutely. Eligible children were identified by participating general practitioners (GPs) and referred to a study research nurse, who then visited them at home. This allowed the consent and recruitment processes to take place outside the general practice setting. Information was recorded about patients who were referred and recruited, or if not, the reasons for non-recruitment. Data on recruitment challenges were collected through semi-structured interviews and questionnaires with a sample of participating GPs. Data were thematically analysed to identify key themes. Of the children referred to the study 34% (58/171) were not recruited - 48% (28/58) because of difficulties arranging a baseline visit within the defined time frame, 31% (18/58) did not meet the study inclusion criteria at the time of nurse assessment, and 21% (12/58) declined participation. GPs had positive views about the recruitment process, reporting that parents valued and benefitted from additional contact with a nurse. GPs felt that the deferred recruitment model did not negatively impact on the study. GPs and parents recognised the benefits of deferred recruitment, but these did not translate into enhanced recruitment of participants. The model resulted in the loss of a third of children who were identified by the GP as eligible, but not subsequently recruited to the study. If the potential for improving outcomes in primary care

  20. Participation in Black Lives Matter and Deferred Action for Childhood Arrivals: Modern Activism among Black and Latino College Students

    Science.gov (United States)

    Hope, Elan C.; Keels, Micere; Durkee, Myles I.

    2016-01-01

    Political activism is one way racially/ethnically marginalized youth can combat institutional discrimination and seek legislative change toward equality and justice. In the current study, we examine participation in #BlackLivesMatter (BLM) and advocacy for Deferred Action for Childhood Arrivals (DACA) as political activism popular among youth.…

  1. From patient deference towards negotiated and precarious informality: An Eliasian analysis of English general practitioners' understandings of changing patient relations

    NARCIS (Netherlands)

    Brown, P.R.; Elston, M.A.; Gabe, J.

    2015-01-01

    This article contributes to sociological debates about trends in the power and status of medical professionals, focussing on claims that deferent patient relations are giving way to a more challenging consumerism. Analysing data from a mixed methods study involving general practitioners in England,

  2. DACA at the Two-Year Mark: A National and State Profile of Youth Eligible and Applying for Deferred Action

    Science.gov (United States)

    Batalova, Jeanne; Hooker, Sarah; Capps, Randy

    2014-01-01

    Since the Obama administration launched the Deferred Action for Childhood Arrivals (DACA) program in 2012, which offers temporary relief from deportation and the right to apply for work authorization for certain unauthorized immigrants who came to the United States as children, 55 percent of the 1.2 million youth who immediately met the program's…

  3. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Science.gov (United States)

    2010-04-01

    ...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

  4. Towards best-case response times of real-time tasks under fixed-priority scheduling with deferred preemption

    NARCIS (Netherlands)

    Bril, R.J.; Verhaegh, W.F.J.; Puaut, I.

    2005-01-01

    In this paper, we present lower bounds for best-case response times of periodic tasks under fixed-priority scheduling with deferred preemption (FPDS) and arbitrary phasing. Our analysis is based on a dedicated conjecture for a ¿-optimal instant, and uses the notion of best-case occupied time. We

  5. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Science.gov (United States)

    2010-07-01

    ... a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer a service obligation for a scholarship recipient who— (1) Has not begun teaching in a high-need school of a... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the...

  6. 76 FR 59254 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-26

    ... Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District...)(2)). List of Subjects in 40 CFR Part 52 Environmental protection, Air pollution control...

  7. 76 FR 56116 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District... Part 52 Environmental protection, Air pollution control, Incorporation by reference, Intergovernmental...

  8. 76 FR 56114 - Interim Final Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District... Part 52 Environmental protection, Air pollution control, Incorporation by reference, Intergovernmental...

  9. Changes in inflammatory and coagulation biomarkers: a randomized comparison of immediate versus deferred antiretroviral therapy in patients with HIV infection

    DEFF Research Database (Denmark)

    Baker, Jason V; Neuhaus, Jacqueline; Duprez, Daniel

    2011-01-01

    Among a subgroup of participants in the Strategies for Management of Antiretroviral Therapy (SMART) Trial that were naïve to antiretroviral therapy (ART) or off ART (6 months or longer) at study entry, risk of AIDS and serious non-AIDS events were increased for participants who deferred ART compa...

  10. Income Elasticity Literature Review

    Science.gov (United States)

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income grow...

  11. Aid and Income

    DEFF Research Database (Denmark)

    Lof, Matthijs; Mekasha, Tseday Jemaneh; Tarp, Finn

    2015-01-01

    to nonrandom omission of a large proportion of observations. Furthermore, we show that NDHKM’s use of co-integrated regressions is not a suitable empirical strategy for estimating the causal effect of aid on income. Evidence from a Panel VAR model estimated on the dataset of NDHKM, suggests a positive...... and statistically significant long-run effect of aid on income....

  12. Income pooling within families

    DEFF Research Database (Denmark)

    Bonke, Jens; Uldall-Poulsen, Hans

    This paper analyses the phenomenon of income-pooling by applying the Danish household expenditure survey, merged with authoritative register information. Responses to additional questions on income sharing among 1696 couples also allows us to analyses whether the intra-household distribution...

  13. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  14. Deferred Action: Theoretical model of process architecture design for emergent business processes

    Directory of Open Access Journals (Sweden)

    Patel, N.V.

    2007-01-01

    Full Text Available E-Business modelling and ebusiness systems development assumes fixed company resources, structures, and business processes. Empirical and theoretical evidence suggests that company resources and structures are emergent rather than fixed. Planning business activity in emergent contexts requires flexible ebusiness models based on better management theories and models . This paper builds and proposes a theoretical model of ebusiness systems capable of catering for emergent factors that affect business processes. Drawing on development of theories of the ‘action and design’class the Theory of Deferred Action is invoked as the base theory for the theoretical model. A theoretical model of flexible process architecture is presented by identifying its core components and their relationships, and then illustrated with exemplar flexible process architectures capable of responding to emergent factors. Managerial implications of the model are considered and the model’s generic applicability is discussed.

  15. The decline of judicial deference to medical opinion in medical negligence litigation in Malaysia.

    Science.gov (United States)

    Kassim, Puteri Nemie J

    2008-06-01

    The decision of the Federal Court of Malaysia in abandoning the Bolam principle in relation to doctor's duty to disclose risks has clearly marked the decline of judicial deference to medical opinion in medical negligence litigation in Malaysia. It is undeniable that the Bolam principle has acted as a gatekeeper to the number of claims against medical practitioners. This has always been seen as necessary to protect the society from unwanted effects of defensive medicine. However, will these changes contribute significantly to the growth of medical negligence cases in Malaysia? This article will trace the development of the Bolam principle in medical negligence litigation in Malaysia since 1965 and analyse the influence of selected Commonwealth cases on the development. The implications of the Federal Court ruling will also be discussed.

  16. Eat now, pay later? Evidence of deferred food-processing costs in diving seals.

    Science.gov (United States)

    Sparling, Carol E; Fedak, Mike A; Thompson, Dave

    2007-02-22

    Seals may delay costly physiological processes (e.g. digestion) that are incompatible with the physiological adjustments to diving until after periods of active foraging. We present unusual profiles of metabolic rate (MR) in grey seals measured during long-term simulation of foraging trips (4-5 days) that provide evidence for this. We measured extremely high MRs (up to almost seven times the baseline levels) and high heart rates during extended surface intervals, where the seals were motionless at the surface. These occurred most often during the night and occurred frequently many hours after the end of feeding bouts. The duration and amount of oxygen consumed above baseline levels during these events was correlated with the amount of food eaten, confirming that these metabolic peaks were related to the processing of food eaten during foraging periods earlier in the day. We suggest that these periods of high MR represent a payback of costs deferred during foraging.

  17. Income and outcomes

    DEFF Research Database (Denmark)

    Hariri, Jacob Gerner; Lassen, David Dreyer

    2017-01-01

    Much empirical work in the social sciences relies on the accuracy of survey responses. Of all the questions answered by survey respondents, few are as common as those concerning income: Income is a crucial determinant of an individual’s attitudes and behaviors and a standard correlate in political...... science survey research. This paper uses Danish administrative records to identify systematic error in survey respondents’ self-reported income. We show that income overreporting is most pronounced among individuals who share the characteristics of high-income individuals, in ways that suggest...... the presence of social desirability bias. Further, this leads to biased estimates and distorted conclusions in a number of common applications in political science, but a simple logarithmic transformation eliminates the bias. More broadly, our results indicate that to understand the income–attitudes nexus...

  18. Tenure and forest income

    DEFF Research Database (Denmark)

    Jagger, Pamela; Luckert, Martin K.; Duchelle, Amy E.

    2014-01-01

    We explore the relationship between tenure and forest income in 271 villages throughout the tropics. We find that state-owned forests generate more forest income than private and community-owned forests both per household and per hectare. We explore whether forest income varies according...... to the extent of rule enforcement, and congruence (i.e., overlap of user rights between owners and users). We find negative associations between enforcement and smallholder forest income for state-owned and community forests, and positive associations for privately owned forests. Where user rights are limited...... to formal owners we find negative associations for state-owned forests. Overlapping user rights are positively associated with forest income for community forests. Our findings suggest that policy reforms emphasizing enforcement and reducing overlapping claims to forest resources should consider possible...

  19. Deconstructing the risk for malaria in United States donors deferred for travel to Mexico.

    Science.gov (United States)

    Spencer, Bryan; Kleinman, Steven; Custer, Brian; Cable, Ritchard; Wilkinson, Susan L; Steele, Whitney; High, Patrick M; Wright, David

    2011-11-01

    More than 66,000 blood donors are deferred annually in the United States due to travel to malaria-endemic areas of Mexico. Mexico accounts for the largest share of malaria travel deferrals, yet it has extremely low risk for malaria transmission throughout most of its national territory, suggesting a suboptimal balance between blood safety and availability. This study sought to determine whether donor deferral requirements might be relaxed for parts of Mexico without compromising blood safety. Travel destination was recorded from a representative sample of presenting blood donors deferred for malaria travel from six blood centers during 2006. We imputed to these donors reporting Mexican travel a risk for acquiring malaria equivalent to Mexican residents in the destination location, adjusted for length of stay. We extrapolated these results to the overall US blood donor population. Risk for malaria in Mexico varies significantly across endemic areas and is greatest in areas infrequently visited by study donors. More than 70% of blood donor deferrals were triggered by travel to the state of Quintana Roo on the Yucatán Peninsula, an area of very low malaria transmission. Eliminating the travel deferral requirement for all areas except the state of Oaxaca might result in the recovery of almost 65,000 blood donors annually at risk of approximately one contaminated unit collected every 20 years. Deferral requirements should be relaxed for presenting donors who traveled to areas within Mexico that confer exceptionally small risks for malaria, such as Quintana Roo. © 2011 American Association of Blood Banks.

  20. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  1. Speed and income

    DEFF Research Database (Denmark)

    Fosgerau, Mogens

    2005-01-01

    The relationship between speed and income is established in a microeconomic model focusing on the trade-off between travel time and the risk of receiving a penalty for exceeding the speed limit. This is used to determine when a rational driver will choose to exceed the speed limit. The relationship...... between speed and income is found again in the empirical analysis of a cross-sectional dataset comprising 60,000 observations of car trips. This is used to perform regressions of speed on income, distance travelled, and a number of controls. The results are clearly statistically significant and indicate...... an average income elasticity of speed of 0.02; it is smaller at short distances and about twice as large at the longest distance investigated of 200 km....

  2. Income and Ideology

    DEFF Research Database (Denmark)

    Morton, Rebecca; Tyran, Jean-Robert; Wengström, Erik Roland

    We find that cognitive abilities, educational attainment, and some personality traits indirectly affect ideological preferences through changes in income. The effects of changes in personality traits on ideology directly and indirectly through income are in the same direction. However, the indirect...... effects of cognitive abilities and education often offset the direct effects of these variables on ideological preferences. That is, increases in cognitive abilities and education significantly increase income, which reduces the tendency of individuals to express leftist preferences. These indirect...... effects are in some cases sizeable relative to direct effects. The indirect effects of cognitive abilities through income overwhelm the direct effects such that increasing IQ increases rightwing preferences. For ideological preferences over economic policy the indirect effects of advanced education also...

  3. Explicit Versus Implicit Income Insurance

    OpenAIRE

    Thomas J. Kniesner; James P. Z‎iliak

    2001-01-01

    October 2001 (Revised from July 2001). Abstract: By supplementing income explicitly through payments or implicitly through taxes collected, income-based taxes and transfers make disposable income less variable. Because disposable income determines consumption, policies that smooth disposable income also create welfare improving consumption insurance. With data from the Panel Study of Income Dynamics we find that annual consumption variation is reduced by almost 20 percent due to explicit and ...

  4. Immunization and Hedging of Post Retirement Income Annuity Products

    Directory of Open Access Journals (Sweden)

    Changyu Liu

    2017-03-01

    Full Text Available Designing post retirement benefits requires access to appropriate investment instruments to manage the interest rate and longevity risks. Post retirement benefits are increasingly taken as a form of income benefit, either as a pension or an annuity. Pension funds and life insurers offer annuities generating long term liabilities linked to longevity. Risk management of life annuity portfolios for interest rate risks is well developed but the incorporation of longevity risk has received limited attention. We develop an immunization approach and a delta-gamma based hedging approach to manage the risks of adverse portfolio surplus using stochastic models for mortality and interest rates. We compare and assess the immunization and hedge effectiveness of fixed-income coupon bonds, annuity bonds, as well as longevity bonds, using simulations of the portfolio surplus for an annuity portfolio and a range of risk measures including value-at-risk. We show how fixed-income annuity bonds can more effectively match cash flows and provide additional hedge effectiveness over coupon bonds. Longevity bonds, including deferred longevity bonds, reduce risk significantly compared to coupon and annuity bonds, reflecting the long duration of the typical life annuity and the exposure to longevity risk. Longevity bonds are shown to be effective in immunizing surplus over short and long horizons. Delta gamma hedging is generally only effective over short horizons. The results of the paper have implications for how providers of post retirement income benefit streams can manage risks in demanding conditions where innovation in investment markets can support new products and increase the product range.

  5. Early versus deferred treatment for smoldering multiple myeloma: a meta-analysis of randomized, controlled trials.

    Directory of Open Access Journals (Sweden)

    Minjie Gao

    Full Text Available Whether patients with smoldering multiple myeloma (SMM needed to receive early interventional treatment remains controversial. Herein, we conducted a meta-analysis comparing the efficacy and safety of early treatment over deferred treatment for patients with SMM.MEDLINE and Cochrane Library were searched to May 2014 for randomized controlled trials (RCTs that assessed the effect of early treatment over deferred treatment. Primary outcome measure was mortality, and secondary outcome measures were progression, response rate, and adverse events.Overall, 5 trials including 449 patients were identified. There was a markedly reduced risk of disease progression with early treatment (Odds Ratio [OR] = 0.13, 95% confidence interval [CI] = 0.07 to 0.24. There were no significant differences in mortality and response rate (OR = 0.85, 95% CI = 0.45 to 1.60, and OR = 0.63, 95% CI = 0.32 to 1.23, respectively. More patients in the early treatment arm experienced gastrointestinal toxicities (OR = 10.02, 95%CI = 4.32 to 23.23, constipation (OR = 8.58, 95%CI = 3.20 to 23.00 and fatigue or asthenia (OR = 2.72, 95%CI = 1.30 to 5.67. No significant differences were seen with the development of acute leukemia (OR = 2.80, 95%CI = 0.42 to 18.81, hematologic cancer (OR = 2.07, 95%CI = 0.43 to 10.01, second primary tumors (OR = 3.45, 95%CI = 0.81 to 14.68, nor vertebral compression (OR = 0.18, 95%CI = 0.02 to 1.59.Early treatment delayed disease progression but increased the risk of gastrointestinal toxicities, constipation and fatigue or asthenia. The differences on vertebral compression, acute leukemia, hematological cancer and second primary tumors were not statistically significant. Based on the current evidence, early treatment didn't significantly affect mortality and response rate. However, further much larger trials were needed to provide more evidence.

  6. How parents and practitioners experience research without prior consent (deferred consent) for emergency research involving children with life threatening conditions: a mixed method study.

    Science.gov (United States)

    Woolfall, Kerry; Frith, Lucy; Gamble, Carrol; Gilbert, Ruth; Mok, Quen; Young, Bridget

    2015-09-18

    Alternatives to prospective informed consent to enable children with life-threatening conditions to be entered into trials of emergency treatments are needed. Across Europe, a process called deferred consent has been developed as an alternative. Little is known about the views and experiences of those with first-hand experience of this controversial consent process. To inform how consent is sought for future paediatric critical care trials, we explored the views and experiences of parents and practitioners involved in the CATheter infections in CHildren (CATCH) trial, which allowed for deferred consent in certain circumstances. Mixed method survey, interview and focus group study. 275 parents completed a questionnaire; 20 families participated in an interview (18 mothers, 5 fathers). 17 CATCH practitioners participated in one of four focus groups (10 nurses, 3 doctors and 4 clinical trial unit staff). 12 UK children's hospitals. Some parents were momentarily shocked or angered to discover that their child had or could have been entered into CATCH without their prior consent. Although these feelings resolved after the reasons why consent needed to be deferred were explained and that the CATCH interventions were already used in clinical care. Prior to seeking deferred consent for the first few times, CATCH practitioners were apprehensive, although their feelings abated with experience of talking to parents about CATCH. Parents reported that their decisions about their child's participation in the trial had been voluntary. However, mistiming the deferred consent discussion had caused distress for some. Practitioners and parents supported the use of deferred consent in CATCH and in future trials of interventions already used in clinical care. Our study provides evidence to support the use of deferred consent in paediatric emergency medicine; it also indicates the crucial importance of practitioner communication and appropriate timing of deferred consent discussions

  7. How parents and practitioners experience research without prior consent (deferred consent) for emergency research involving children with life threatening conditions: a mixed method study

    Science.gov (United States)

    Woolfall, Kerry; Frith, Lucy; Gamble, Carrol; Gilbert, Ruth; Mok, Quen; Young, Bridget

    2015-01-01

    Objective Alternatives to prospective informed consent to enable children with life-threatening conditions to be entered into trials of emergency treatments are needed. Across Europe, a process called deferred consent has been developed as an alternative. Little is known about the views and experiences of those with first-hand experience of this controversial consent process. To inform how consent is sought for future paediatric critical care trials, we explored the views and experiences of parents and practitioners involved in the CATheter infections in CHildren (CATCH) trial, which allowed for deferred consent in certain circumstances. Design Mixed method survey, interview and focus group study. Participants 275 parents completed a questionnaire; 20 families participated in an interview (18 mothers, 5 fathers). 17 CATCH practitioners participated in one of four focus groups (10 nurses, 3 doctors and 4 clinical trial unit staff). Setting 12 UK children's hospitals. Results Some parents were momentarily shocked or angered to discover that their child had or could have been entered into CATCH without their prior consent. Although these feelings resolved after the reasons why consent needed to be deferred were explained and that the CATCH interventions were already used in clinical care. Prior to seeking deferred consent for the first few times, CATCH practitioners were apprehensive, although their feelings abated with experience of talking to parents about CATCH. Parents reported that their decisions about their child's participation in the trial had been voluntary. However, mistiming the deferred consent discussion had caused distress for some. Practitioners and parents supported the use of deferred consent in CATCH and in future trials of interventions already used in clinical care. Conclusions Our study provides evidence to support the use of deferred consent in paediatric emergency medicine; it also indicates the crucial importance of practitioner communication

  8. Income inequality, individual income, and mortality in Danish adults

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

    To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors.......To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors....

  9. One Step In and One Step Out : The Lived Experience of the Deferred Action for Childhood Arrivals Program

    OpenAIRE

    Kosnac, Hillary Sue

    2014-01-01

    After over a decade of congressional stalemate on the Development, Relief and Education for Alien Minors (DREAM) Act, the Obama administration announced the Deferred Action for Childhood Arrivals (DACA) program in the summer of 2012. A form of prosecutorial discretion, DACA offers certain undocumented youth a two-year reprieve from deportation, employment authorization and, in some states like California, a driver's license. Nevertheless, because DACA does not provide a pathway to citizenship...

  10. Health consequences of the US Deferred Action for Childhood Arrivals (DACA) immigration programme: a quasi-experimental study

    OpenAIRE

    Atheendar S Venkataramani, DrMD; Sachin J Shah, MD; Rourke O'Brien, PhD; Ichiro Kawachi, ProfPhD; Alexander C Tsai, MD

    2017-01-01

    Summary: Background: The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA) programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. Methods: We did a retrospective, quasi-experimental study using nationally representative, repea...

  11. 77 FR 24857 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2012-04-26

    ...EPA is making an interim final determination to stay the imposition of offset sanctions and to defer the imposition of highway sanctions based on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District (SJVUAPCD) portion of the California State Implementation Plan (SIP) published elsewhere in this Federal Register. The revisions concern SJVUAPCD Rule 4352, Solid Fuel Fired Boilers, Steam Generators and Process Heaters.

  12. Earnings, employment and income inequality

    NARCIS (Netherlands)

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  13. Applying wind turbines and battery storage to defer Orcas Power and Light Company distribution circuit upgrades

    International Nuclear Information System (INIS)

    Zaininger, H.W.; Barnes, P.R.

    1997-03-01

    The purpose of this study is to conduct a detailed assessment of the Orcas Power and Light Company (OPALCO) system to determine the potential for deferring the costly upgrade of the 25-kV Lopez- Eastsound circuit, by the application of a MW-scale wind farm and battery storage facilities as appropriate. Local wind resource data has been collected over the past year and used to determine MW-scale wind farm performance. This hourly wind farm performance data is used with measured hourly Eastsound load data, and recent OPALCO distribution system expansion plans and cost projections in performing this detailed benefit-cost assessment. The OPALCO distribution circuit expansion project and assumptions are described. MW-scale wind farm performance results are given. The economic benefit-cost results for the wind farm and battery storage applications on the OPALCO system using OPALCO system design criteria and cost assumptions are reported. A recalculation is presented of the benefit-cost results for similar potential wind farm and battery storage applications on other utility systems with higher marginal energy and demand costs. Conclusions and recommendations are presented. costs. Conclusions and recommendations are presented

  14. ‘Humblewise’: Deference and Complaint in the Court of Requests

    Directory of Open Access Journals (Sweden)

    Liam J. Meyer

    2015-03-01

    Full Text Available When servants, laborers, and apprentices sued their masters for back wages or mistreatment in the Court of Requests they took advantage of the court’s doctrine of equity. Since these plaintiffs often lacked the strict written proofs required by common law, or were bound by unfair written contracts, they badly needed an equitable jurisdiction where fairness, extenuating circumstances, and broad social mores could overrule the letter of the law. The formal tropes of their Complaints negotiate the tension between these two conceptions of justice and reveal how that tension relates to early seventeenth century economic culture, where customary ideas about patronage and hierarchical obligations coexisted with emerging notions of self-interest and contractual equality. In appealing to the court with older but still vibrant discourses of social justice and mutual obligation, plaintiffs modulated their Complaints with expressions of deference and helplessness. Their pleadings therefore take the sophisticated rhetorical form of self-assertion articulated as abject submission. The documents are highly mediated by lawyers and institutional constraints, but nevertheless reveal subordinates tactically using expressions of weakness to elicit pathos and use the ideology of paternalism against their masters.

  15. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Jakobsen, Vibeke; Azhar, Hussain

    Four income inequality measures (Gini-coefficient, 90/10-decile ratio, and two generalized entropy indices) are applied to analyse immigrants’ income position relative to natives in a comparative perspective. Administrative data is used for Denmark, while survey data is used for Germany. We find...... higher inequality among immigrants than natives in Denmark, but vice versa for Germany. Over the period 1984-2003, this inequality gap has narrowed in both countries. At the same time, the contribution of immigrants to overall inequality has increased systematically, primarily caused by the increased...... share of immigrants in the population....

  16. Broadband Internet and Income Inequality

    OpenAIRE

    HOUNGBONON , Georges Vivien; Liang , Julienne

    2017-01-01

    Policy makers are aiming for a large coverage of high-speed broadband Internet. However , there is still a lack of evidence about its effects on income distribution. In this paper, we investigate the effects of fixed broadband Internet on mean income and income inequality using a unique town-level data on broadband adoption and quality in France. We find that broadband adoption and quality raise mean income and lower income inequality. These results are robust to initial conditions, and yield...

  17. The sensitivity of income polarization

    DEFF Research Database (Denmark)

    Hussain, Azhar

    2009-01-01

    This study looks at polarization and its components' sensitivity to assumptions about equivalence scales, income definition, ethical income distribution parameters, and the income accounting period. A representative sample of Danish individual incomes from 1984 to 2002 is utilised. Results show....... Increasing the accounting period confirms the reduction in inequality found for shorter periods, but polarization is virtually unchanged, because income group identification increases. Applying different equivalence scales does not change polarization ranking for different years, but identification ranks...

  18. Income inequality and adolescent fertility in low-income countries

    Directory of Open Access Journals (Sweden)

    Ruben Castro

    2017-09-01

    Full Text Available Abstract: The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999. Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  19. Income inequality and adolescent fertility in low-income countries.

    Science.gov (United States)

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

    : The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999). Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  20. Estrutura do capim-braquiária durante o diferimento da pastagem = Signalgrass structure during pasture deferment

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2010-04-01

    Full Text Available O experimento foi realizado para avaliar o número de perfilhos, a massa de forragem e de seus componentes morfológicos em pastos de Brachiaria decumbens cv. Basilisk durante o diferimento da pastagem. Os tratamentos foram quatro períodos de diferimento (18, 46, 74 e 121dias, a partir de 8/3/2004. O delineamento foi em blocos casualizados com duas repetições. Foram determinados os números de perfilhos vegetativos (PV, reprodutivos (PR e mortos (PM, bem como as massas de lâmina foliar verde (MLV, colmo verde (MCV e forragemmorta (MFM. Durante o período de diferimento houve redução no número de PV (de 1.491 para 944 perfilhos m-2. Os números de PR e PM não foram influenciados pelo período de diferimento e suas médias foram 211 e 456 perfilhos m-2, respectivamente. O período de diferimento causou incremento nas MCV (de 2.965 para 4.877 kg ha-1 de massa seca e MFM (2.324 para 4.823 kg ha-1 de massa seca, porém não influenciou a MLV (em média, 2.047 kg ha-1 de massa seca. Em Viçosa, Estado de Minas Gerais, o pasto de B. decumbens, adubado com nitrogênio e diferido no início de março, pode permanecer diferido por cerca de 70 dias para conciliar produção de forragem em quantidade com boa composição morfológica. This experiment was performed aiming to evaluate tiller population density, forage mass and its morphological components on pastures of Brachiaria decumbens cv. Basilisk. during deferment. The treatments encompassed four deferred grazing periods (18, 46, 74 and 121 days. Arandomized block design with two replications was used. The numbers of vegetative tillers (VT, reproductive tillers (RT and dead tillers (DT in the pasture were determined. The masses of green leaf blade (GLBM, dead stem (DSM and dead forage (DFM were alsodetermined. There was a reduction in the number of VT (from 1,491 to 944 tiller m-2 during the deferment period. RT and DT numbers were not influenced by the deferment periods. Their averages were

  1. Trends in income inequality, pro-poor income growth and income mobility

    OpenAIRE

    Jenkins, Stephen P.; Van Kerm, Philippe

    2003-01-01

    We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for ?the poor? to have fared badly relatively to ?the rich? in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germa...

  2. The Middle Income Squeeze

    Science.gov (United States)

    Glover, Steve

    1978-01-01

    Complaints about a middle income family's hardships in sending their children to private colleges and universities are examined. The difficulty may be attributable to a progressive College Scholarship Service (CSS) taxation rate schedule that causes larger proportionate reductions in the standard of living for some families than others.…

  3. Geographical Income Polarization

    DEFF Research Database (Denmark)

    Azhar, Hussain; Jonassen, Anders Bruun

    inter municipal income inequality. Counter factual simulations show that rising property prices to a large part explain the rise in polarization. One side-effect of polarization is tendencies towards a parallel polarization of residence location patterns, where low skilled individuals tend to live...

  4. Long-term global response analysis of a vertical axis wind turbine supported on a semi-submersible floating platform: Comparison between operating and non-operating wind turbine load cases

    DEFF Research Database (Denmark)

    Collu, Maurizio; Manuel, Lance; Borg, Michael

    2015-01-01

    This study continues [1] the examination of the long-term global response of a floating vertical axis wind turbine (VAWT) situated off the Portuguese coast in the Atlantic Ocean. The VAWT, which consists of a 5-MW 3-bladed H-type rotor developed as part of the EU-FP7 H2OCEAN project, is assumed...... is adopted, as well as also taking into account the drag generated by the wind turbine tower. Short-term turbine load and platform motion statistics are established for individual sea states that are analysed. The long-term reliability yields estimates of 50-year loads and platform motions that takes...... to be mounted on the OC4 semi-submersible floating platform. Adding a non-operational load case (wind speed 35m/s), the sea states identified are used to carry out coupled dynamics simulations using the FloVAWT design tool, for which an improved wave elevation and relative force/moment time signals approach...

  5. Qualitative evaluation of a deferred consent process in paediatric emergency research: a PREDICT study.

    Science.gov (United States)

    Furyk, Jeremy; McBain-Rigg, Kristin; Watt, Kerrianne; Emeto, Theophilus I; Franklin, Richard C; Franklin, Donna; Schibler, Andreas; Dalziel, Stuart R; Babl, Franz E; Wilson, Catherine; Phillips, Natalie; Ray, Robin

    2017-11-15

    A challenge of conducting research in critically ill children is that the therapeutic window for the intervention may be too short to seek informed consent prior to enrolment. In specific circumstances, most international ethical guidelines allow for children to be enrolled in research with informed consent obtained later, termed deferred consent (DC) or retrospective consent. There is a paucity of data on the attitudes of parents to this method of enrolment in paediatric emergency research. To explore the attitudes of parents to the concept of DC and to expand the knowledge of the limitations to informed consent and DC in these situations. Children presenting with uncomplicated febrile seizures or bronchiolitis were identified from three separate hospital emergency department databases. Parents were invited to participate in a semistructured telephone interview exploring themes of limitations of prospective informed consent, acceptability of the DC process and the most appropriate time to seek DC. Transcripts underwent inductive thematic analysis with intercoder agreement, using Nvivo 11 software. A total of 39 interviews were conducted. Participants comprehended the limitations of informed consent under emergency circumstances and were generally supportive of DC. However, they frequently confused concepts of clinical care and research, and support for participation was commonly linked to their belief of personal benefit. Participants acknowledged the requirement for alternatives to prospective informed consent in emergency research, and were supportive of the concept of DC. Our results suggest that current research practice seems to align with community expectations. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  6. The Impact of Changes to the Unemployment Rate on Australian Disability Income Insurance Claim Incidence

    Directory of Open Access Journals (Sweden)

    Gaurav Khemka

    2017-03-01

    Full Text Available We explore the extent to which claim incidence in Disability Income Insurance (DII is affected by changes in the unemployment rate in Australia. Using data from 1986 to 2001, we fit a hurdle model to explore the presence and magnitude of the effect of changes in unemployment rate on the incidence of DII claims, controlling for policy holder characteristics and seasonality. We find a clear positive association between unemployment and claim incidence, and we explore this further by gender, age, deferment period, and occupation. A multinomial logistic regression model is fitted to cause of claim data in order to explore the relationship further, and it is shown that the proportion of claims due to accident increases markedly with rising unemployment. The results suggest that during periods of rising unemployment, insurers may face increased claims from policy holders with shorter deferment periods for white-collar workers and for medium and heavy manual workers. Our findings indicate that moral hazard may have a material impact on DII claim incidence and insurer business in periods of declining economic conditions.

  7. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Hussain, Azhar; Jakobsen, Vibeke

    2010-01-01

    During the last two decades most Western countries have experienced increased net immigration as well as increased income inequality. This article analyzes the effects on income inequality of an increased number of immigrants in Denmark and Germany for the 20- year period 1984-2003 and how...... the impact of the increased number of immigrants differs between the two countries. We find higher inequality for immigrants than natives in Denmark but vice versa for Germany. Over the period 1984-2003, this particular inequality gap has narrowed in both countries. At the same time, the contribution...... of immigrants to overall inequality has increased, primarily caused by increased between-group inequality. The share of immigrants in the population is more important for the change in overall inequality in Denmark than in Germany, while the opposite is the case for inequality among immigrants....

  8. Income Inequality and Education

    Directory of Open Access Journals (Sweden)

    Richard Breen

    2015-08-01

    Full Text Available Many commentators have seen the growing gap in earnings and income between those with a college education and those without as a major cause of increasing inequality in the United States and elsewhere. In this article we investigate the extent to which increasing the educational attainment of the US population might ameliorate inequality. We use data from NLSY79 and carry out a three-level decomposition of total inequality into within-person, between-person and between-education parts. We find that the between-education contribution to inequality is small, even when we consider only adjusted inequality that omits the within-person component. We carry out a number of simulations to gauge the likely impact on inequality of changes in the distribution of education and of a narrowing of the differences in average incomes between those with different levels of education. We find that any feasible educational policy is likely to have only a minor impact on income inequality.

  9. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  10. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  11. Repeat Courses of Stereotactic Radiosurgery (SRS), Deferring Whole-Brain Irradiation, for New Brain Metastases After Initial SRS

    Energy Technology Data Exchange (ETDEWEB)

    Shultz, David B.; Modlin, Leslie A.; Jayachandran, Priya; Von Eyben, Rie; Gibbs, Iris C. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Choi, Clara Y.H. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Department of Radiation Oncology, Santa Clara Valley Medical Center, San Jose, California (United States); Chang, Steven D.; Harsh, Griffith R.; Li, Gordon; Adler, John R. [Department of Neurosurgery, Stanford University School of Medicine, Stanford, California (United States); Hancock, Steven L. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Soltys, Scott G., E-mail: sgsoltys@stanford.edu [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States)

    2015-08-01

    Purpose: To report the outcomes of repeat stereotactic radiosurgery (SRS), deferring whole-brain radiation therapy (WBRT), for distant intracranial recurrences and identify factors associated with prolonged overall survival (OS). Patients and Methods: We retrospectively identified 652 metastases in 95 patients treated with 2 or more courses of SRS for brain metastases, deferring WBRT. Cox regression analyzed factors predictive for OS. Results: Patients had a median of 2 metastases (range, 1-14) treated per course, with a median of 2 courses (range, 2-14) of SRS per patient. With a median follow-up after first SRS of 15 months (range, 3-98 months), the median OS from the time of the first and second course of SRS was 18 (95% confidence interval [CI] 15-24) and 11 months (95% CI 6-17), respectively. On multivariate analysis, histology, graded prognostic assessment score, aggregate tumor volume (but not number of metastases), and performance status correlated with OS. The 1-year cumulative incidence, with death as a competing risk, of local failure was 5% (95% CI 4-8%). Eighteen (24%) of 75 deaths were from neurologic causes. Nineteen patients (20%) eventually received WBRT. Adverse radiation events developed in 2% of SRS sites. Conclusion: Multiple courses of SRS, deferring WBRT, for distant brain metastases after initial SRS, seem to be a safe and effective approach. The graded prognostic assessment score, updated at each course, and aggregate tumor volume may help select patients in whom the deferral of WBRT might be most beneficial.

  12. Relations between 18-month-olds' gaze pattern and target action performance: a deferred imitation study with eye tracking.

    Science.gov (United States)

    Óturai, Gabriella; Kolling, Thorsten; Knopf, Monika

    2013-12-01

    Deferred imitation studies are used to assess infants' declarative memory performance. These studies have found that deferred imitation performance improves with age, which is usually attributed to advancing memory capabilities. Imitation studies, however, are also used to assess infants' action understanding. In this second research program it has been observed that infants around the age of one year imitate selectively, i.e., they imitate certain kinds of target actions and omit others. In contrast to this, two-year-olds usually imitate the model's exact actions. 18-month-olds imitate more exactly than one-year-olds, but more selectively than two-year-olds, a fact which makes this age group especially interesting, since the processes underlying selective vs. exact imitation are largely debated. The question, for example, if selective attention to certain kinds of target actions accounts for preferential imitation of these actions in young infants is still open. Additionally, relations between memory capabilities and selective imitation processes, as well as their role in shaping 18-month-olds' neither completely selective, nor completely exact imitation have not been thoroughly investigated yet. The present study, therefore, assessed 18-month-olds' gaze toward two types of actions (functional vs. arbitrary target actions) and the model's face during target action demonstration, as well as infants' deferred imitation performance. Although infants' fixation times to functional target actions were not longer than to arbitrary target actions, they imitated the functional target actions more frequently than the arbitrary ones. This suggests that selective imitation does not rely on selective gaze toward functional target actions during the demonstration phase. In addition, a post hoc analysis of interindividual differences suggested that infants' attention to the model's social-communicative cues might play an important role in exact imitation, meaning the imitation

  13. Improved quality of life with immediate versus deferred initiation of antiretroviral therapy in early asymptomatic HIV infection.

    Science.gov (United States)

    Lifson, Alan R; Grund, Birgit; Gardner, Edward M; Kaplan, Richard; Denning, Eileen; Engen, Nicole; Carey, Catherine L; Chen, Fabian; Dao, Sounkalo; Florence, Eric; Sanz, Jesus; Emery, Sean

    2017-04-24

    To determine if immediate compared to deferred initiation of antiretroviral therapy (ART) in healthy persons living with HIV had a more favorable impact on health-related quality of life (QOL), or self-assessed physical, mental, and overall health status. QOL was measured in the Strategic Timing of Antiretroviral Therapy study, which randomized healthy ART-naive persons living with HIV with CD4 cell counts above 500 cells/μl from 35 countries to immediate versus deferred ART. At baseline, months 4 and 12, then annually, participants completed a visual analog scale (VAS) for 'perceived current health' and the Short-Form 12-Item Health Survey version 2 from which the following were computed: general health perception; physical component summary (PCS); and mental component summary (MCS); the VAS and general health were rated from 0 (lowest) to 100 (highest). QOL at study entry was high (mean scores: VAS = 80.9, general health = 72.5, PCS = 53.7, MCS = 48.2). Over a mean follow-up of 3 years, changes in all QOL measures favored the immediate group (P < 0.001); estimated differences were as follows: VAS = 1.9, general health = 3.6, PCS = 0.8, MCS = 0.9. When QOL changes were assessed across various demographic and clinical subgroups, treatment differences continued to favor the immediate group. QOL was poorer in those experiencing primary outcomes; however, when excluding those with primary events, results remained favorable for immediate ART recipients. In an international randomized trial in ART-naive participants with above 500 CD4 cells/μl, there were modest but significant improvements in self-assessed QOL among those initiating ART immediately compared to deferring treatment, supporting patient-perceived health benefits of initiating ART as soon as possible after an HIV diagnosis.

  14. Environmental income and rural livelihoods

    DEFF Research Database (Denmark)

    Angelsen, Arild; Jagger, Pamela; Babigumira, Ronnie

    2014-01-01

    This paper presents results from a comparative analysis of environmental income from approximately 8000 households in 24 developing countries collected by research partners in CIFOR’s Poverty Environment Network (PEN). Environmental income accounts for 28% of total household income, 77% of which ...

  15. The Widening Income Achievement Gap

    Science.gov (United States)

    Reardon, Sean F.

    2013-01-01

    Has the academic achievement gap between high-income and low-income students changed over the last few decades? If so, why? And what can schools do about it? Researcher Sean F. Reardon conducted a comprehensive analysis of research to answer these questions and came up with some striking findings. In this article, he shows that income-related…

  16. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    Science.gov (United States)

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

  18. The potential benefits and drawbacks of deferring the decommissioning of nuclear facilities

    International Nuclear Information System (INIS)

    Nash, R.; Pomfret, D.G.

    2000-01-01

    The need to decommission redundant plants or sites at the end of operations is accepted throughout the industry, by the timing of such work requires careful consideration. In a world where political issues dominate, safety and business drivers are often only two of the inputs, and it is therefore imperative that industry is clear in its understanding of the different drivers that affect this issue. Issues are; 1. The formal positions adopted by governments and regulators are often directed at specifically to water reactors. Should other types of facilities be constrained by the same policies? 2. Political drivers can be dominated by short to medium term considerations. Can we encourage long term strategic planning, and ? 3. The failings of the industry (especially accidents) and fear of nuclear weapons can often dominate public perception. Can industry counter these adverse associations? The key benefits relate to better risk management (especially if the radiological inventory was minimised at plant closure). Extending the decommissioning programme does allow dose reductions to take place, especially if short-lived isotopes are involved. Other benefits include more time is allowed for optioneering and planning of the decommissioning processes. This time frame also gives opportunity to develop new or better technologies. With proper control, political strategies can be developed and financial planning can take place. The concern of 'Will there be enough money to fund decommissioning' can become 'A little funding set aside early, and properly managed, can pay for decommissioning in the future'. Savings in dose, impact on the environment, and money can be achieved through a well-managed deferred programme. An extended programme of decommissioning demands the political will and the infrastructure to remain in place over a long period. Tied in to this is the need to keep money available for a long time, and to be able to retain and recover the relevant knowledge

  19. Proton Spectroscopy in a Cross-Section of HIV-Positive Asymptomatic Patients Receiving Immediate Compared with Deferred Zidovudine (Concorde Study).

    Science.gov (United States)

    Hall-Craggs, M A; Williams, I G; Wilkinson, I D; Paley, M; Chinn, R J; Chong, W K; Kendall, B E; Harrison, M J; Baldeweg, T; Pugh, K; Riccio, M; Catalan, J; Weller, I V

    1997-01-01

    The purpose of this study was to examine by proton spectroscopy for any difference in cerebral metabolites in patients taking part in the Concorde study (comparing the efficacy of immediate versus deferred treatment with zidovudine on asymptomatic HIV infected individuals). Forty seven HIV positive male patients [29 immediate, 18 deferred zidovudine] were examined in the last 9 months of the therapeutic trial. Magnetic resonance imaging and proton spectroscopy were performed at 1.5 Tesla using a single voxel placed in the parieto-occipital white matter. No significant difference was found in metabolite ratios comparing immediate versus deferred zidovudine (NA/NA+Cho+Cr 0.52 vs. 0.52). High quality spectra were acquired in relatively large numbers of patients and logistically spectroscopy may be applied to clinical therapeutic studies.

  20. The evolution of prestige: freely conferred deference as a mechanism for enhancing the benefits of cultural transmission.

    Science.gov (United States)

    Henrich, J; Gil-White, F J.

    2001-05-01

    This paper advances an "information goods" theory that explains prestige processes as an emergent product of psychological adaptations that evolved to improve the quality of information acquired via cultural transmission. Natural selection favored social learners who could evaluate potential models and copy the most successful among them. In order to improve the fidelity and comprehensiveness of such ranked-biased copying, social learners further evolved dispositions to sycophantically ingratiate themselves with their chosen models, so as to gain close proximity to, and prolonged interaction with, these models. Once common, these dispositions created, at the group level, distributions of deference that new entrants may adaptively exploit to decide who to begin copying. This generated a preference for models who seem generally "popular." Building on social exchange theories, we argue that a wider range of phenomena associated with prestige processes can more plausibly be explained by this simple theory than by others, and we test its predictions with data from throughout the social sciences. In addition, we distinguish carefully between dominance (force or force threat) and prestige (freely conferred deference).

  1. Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

    Directory of Open Access Journals (Sweden)

    Fernando Drago Lorencini

    2012-04-01

    Full Text Available The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009, certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.

  2. From patient deference towards negotiated and precarious informality: An Eliasian analysis of English general practitioners' understandings of changing patient relations.

    Science.gov (United States)

    Brown, Patrick; Elston, Mary Ann; Gabe, Jonathan

    2015-12-01

    This article contributes to sociological debates about trends in the power and status of medical professionals, focussing on claims that deferent patient relations are giving way to a more challenging consumerism. Analysing data from a mixed methods study involving general practitioners in England, we found some support for the idea that an apparent 'golden age' of patient deference is receding. Although not necessarily expressing nostalgia for such doctor-patient relationships, most GPs described experiencing disruptive or verbally abusive interactions at least occasionally and suggested that these were becoming more common. Younger doctors tended to rate patients as less respectful than their older colleagues but were also more likely to be egalitarian in attitude. Our data suggest that GPs, especially younger ones, tend towards a more informal yet limited engagement with their patients and with the communities in which they work. These new relations might be a basis for mutual respect between professionals and patients in the consulting room, but may also generate uncertainty and misunderstanding. Such shifts are understood through an Eliasian framework as the functional-democratisation of patient-doctor relations via civilising processes, but with this shift existing alongside decivilising tendencies involving growing social distance across broader social figurations. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  3. Foresight beyond the very next event: Four-year-olds can link past and deferred future episodes

    Directory of Open Access Journals (Sweden)

    Jonathan eRedshaw

    2013-07-01

    Full Text Available Previous experiments have demonstrated that by four years of age children can use information from a past episode to solve a problem for the very next future episode. However, it remained unclear whether four-year-olds can similarly use such information to solve a problem for a more removed future episode that is not of immediate concern. In the current study we introduced four-year-olds to problems in one room before taking them to another room and distracting them for 15 minutes. The children were then offered a choice of items to place into a bucket that was to be taken back to the first room when a five-minute sand-timer had completed a cycle. Across two conceptually distinct domains, the children placed the item that could solve the deferred future problem above chance level. This result demonstrates that by 48 months many children can recall a problem from the past and act in the present to solve that problem for a deferred future episode. We discuss implications for theories about the nature of episodic foresight.

  4. A comparison of high-order explicit Runge–Kutta, extrapolation, and deferred correction methods in serial and parallel

    KAUST Repository

    Ketcheson, David I.

    2014-06-13

    We compare the three main types of high-order one-step initial value solvers: extrapolation, spectral deferred correction, and embedded Runge–Kutta pairs. We consider orders four through twelve, including both serial and parallel implementations. We cast extrapolation and deferred correction methods as fixed-order Runge–Kutta methods, providing a natural framework for the comparison. The stability and accuracy properties of the methods are analyzed by theoretical measures, and these are compared with the results of numerical tests. In serial, the eighth-order pair of Prince and Dormand (DOP8) is most efficient. But other high-order methods can be more efficient than DOP8 when implemented in parallel. This is demonstrated by comparing a parallelized version of the wellknown ODEX code with the (serial) DOP853 code. For an N-body problem with N = 400, the experimental extrapolation code is as fast as the tuned Runge–Kutta pair at loose tolerances, and is up to two times as fast at tight tolerances.

  5. Income, income inequality and youth smoking in low- and middle-income countries.

    Science.gov (United States)

    Li, David X; Guindon, G Emmanuel

    2013-04-01

    To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  6. 24 CFR 5.611 - Adjusted income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income (as...

  7. 24 CFR 570.504 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 570.504 Section 570... income. (a) Recording program income. The receipt and expenditure of program income as defined in § 570... of program income received by recipients. (1) Program income received before grant closeout may be...

  8. 7 CFR 277.10 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 277.10 Section 277.10 Agriculture... § 277.10 Program income. (a) Program income is gross income resulting from activities financed with program funds. Such earnings exclude interest income but include income from service fees, usage or rental...

  9. Why Income Comparison is Rational

    Science.gov (United States)

    Wolpert, David H.

    2010-01-01

    A major factor affecting a person s happiness is the gap between their income and their neighbors , independent of their own income. This effect is strongest when the neighbor has moderately higher income. In addition a person s lifetime happiness often follows a "U" shape. Previous models have explained subsets of these phenomena, typically assuming the person has limited ability to assess their own (hedonic) utility. Here I present a model that explains all the phenomena, without such assumptions. In this model greater income of your neighbor is statistical data that, if carefully analyzed, would recommend that you explore for a new income-generating strategy. This explains unhappiness that your neighbor has greater income, as an emotional "prod" that induces you to explore, in accord with careful statistical analysis. It explains the "U" shape of happiness similarly. Another benefit of this model is that it makes many falsifiable predictions.

  10. Low income product innovation

    Directory of Open Access Journals (Sweden)

    Maria Cecília Sobral

    2008-10-01

    Full Text Available At affluent markets, the literature on product development management tells us to aggregate value and technology, to differentiate products and to launch fast. And at the low-income markets? This exploratory research defines a popular product, characterizes and measures their markets in Brazil, and identifies innovation strategies for them. The results suggest that the effective strategic orientation differs from affluent markets. It includes: to enhance the auto service component; to identify and service the key functionalities to the targeted public; to standardize products and increase the production scale; to extend the product life cycle; to use convenient distribution and marketing channels; to build product images that have appeal in the popular market; to offer longer financing horizons with befittingly lower installments. Data came from market researches and general demographic census. General media published stories were used to identify companies and their strategies. And a few case studies allowed the authors a deeper exploration of the relevant themes.

  11. Counterfeit Goods and Income Inequality

    OpenAIRE

    Stefania Scandizzo

    2001-01-01

    This paper examines the effect of counterfeit goods in a world where consumers are differentiated by level of income and innovation is quality enhancing. Counterfeit goods are defined as products with the same characteristics as “originals”, but of lower quality. The effect of imitation on firms’ profits and consumer welfare depends on the distribution of income within the country. In particular, the greater the level of income inequality the larger the increase in consumer welfare due to the...

  12. Global income related health inequalities

    Directory of Open Access Journals (Sweden)

    Jalil Safaei

    2007-01-01

    Full Text Available Income related health inequalities have been estimated for various groups of individuals at local, state, or national levels. Almost all of theses estimates are based on individual data from sample surveys. Lack of consistent individual data worldwide has prevented estimates of international income related health inequalities. This paper uses the (population weighted aggregate data available from many countries around the world to estimate worldwide income related health inequalities. Since the intra-country inequalities are subdued by the aggregate nature of the data, the estimates would be those of the inter-country or international health inequalities. As well, the study estimates the contribution of major socioeconomic variables to the overall health inequalities. The findings of the study strongly support the existence of worldwide income related health inequalities that favor the higher income countries. Decompositions of health inequalities identify inequalities in both the level and distribution of income as the main source of health inequality along with inequalities in education and degree of urbanization as other contributing determinants. Since income related health inequalities are preventable, policies to reduce the income gaps between the poor and rich nations could greatly improve the health of hundreds of millions of people and promote global justice. Keywords: global, income, health inequality, socioeconomic determinants of health

  13. 17 CFR 270.6c-10 - Exemption for certain open-end management investment companies to impose deferred sales loads.

    Science.gov (United States)

    2010-04-01

    ... management investment companies to impose deferred sales loads. 270.6c-10 Section 270.6c-10 Commodity and... ACT OF 1940 § 270.6c-10 Exemption for certain open-end management investment companies to impose... purposes of this section: (1) Company means a registered open-end management investment company, other than...

  14. Deferred imitation in 18-month-olds from two cultural contexts: the case of Cameroonian Nso farmer and German-middle class infants.

    Science.gov (United States)

    Borchert, Sonja; Lamm, Bettina; Graf, Frauke; Knopf, Monika

    2013-12-01

    Imitative learning has been described in naturalistic studies for different cultures, but lab-based research studying imitative learning across different cultural contexts is almost missing. Therefore, imitative learning was assessed with 18-month-old German middle-class and Cameroonian Nso farmer infants - representing two highly different eco-cultural contexts associated with different cultural models, the psychological autonomy and the hierarchical relatedness - by using the deferred imitation paradigm. Study 1 revealed that the infants from both cultural contexts performed a higher number of target actions in the deferred imitation than in the baseline phase. Moreover, it was found that German middle-class infants showed a higher mean imitation rate as they performed more target actions in the deferred imitation phase compared with Cameroonian Nso farmer infants. It was speculated that the opportunity to manipulate the test objects directly after the demonstration of the target actions could enhance the mean deferred imitation rate of the Cameroonian Nso farmer infants which was confirmed in Study 2. Possible explanations for the differences in the amount of imitated target actions of German middle-class and Cameroonian Nso farmer infants are discussed considering the object-related, dyadic setting of the imitation paradigm with respect to the different learning contexts underlying the different cultural models of learning. Copyright © 2013 Elsevier Inc. All rights reserved.

  15. PREDICTIVE VALUE OF THE DEFERRED TAXES GENERATED BY THE SUBVENTIONS FOR INVESTMENTS – ESSENTIAL ELEMENT FOR PRESENTING THE INFORMATION IN THE FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2015-12-01

    Full Text Available Most information underlying the decision to invest at the level of a company, are provided by the accountancy, this becoming today a common language with respect to the businesses on the international markets, and the accountancy normalization was extrapolated from the national level to the international level, due to the needs concerning the comparability and the transparency of the entities financial statements, without considering the geopolitical area where they were built. These issues justify the approaches for improving both accounting treatments and the procedures for elaborating and presenting data within the financial statements such that the users to benefit from credible and transparent information. One of the major issues arising with respect to the performance of an entity aims to prepare a unique situation on the company performance, namely:“the statement of the comprehensive income”, having as primordial objective the facility of forecasting the performance, within which the deferred taxes generated by the subventions for investments are an essential element with an important predictive value. In this context, starting from the main differences between the provisions of the national, Anglo-Saxon accounting regulations and those of the international reference system with respect to the predictive value of the deferred taxes and continuing with the occurrence and evolution of the deferred taxes generated by the subventions for investments, the study proposes to highlight the predictive value of the deferred taxes generated by the subventions for investments, provided o the users by the information of annual financial statements.

  16. and Non-Operable Tracheal Stenosis

    Directory of Open Access Journals (Sweden)

    Reza Bagheri

    2013-05-01

    Full Text Available   Introduction: Tracheal stenosis is normally caused by trauma, infection, benign and malignant tumors, prolonged intubation or tracheostomy. The best treatment for tracheal stenosis is resection and anastomosis of trachea. Yet the major surgical complication of tracheal surgery is postoperative stenosis. The goal of this paper is to study the result of tracheal stenting as a replacement therapy for patients suffering from tracheal stenosis who are not good candidates for surgery.   Materials and Methods: This study presents the results of stenting in patients with: Inoperable tumoral stenosis,Non-tumoral stenosis being complicated due to prior surgeries,Inability to undergo a major surgery.The study was performed between September 2002 and July 2011 and poly flex stents were used by means of rigid bronchoscopy. Results: A total of 25 patients received stents during this study. Among them 15 patients suffered from benign and 10 suffered from malignant tracheal stenosis. The patients were followed up for at most 12 months after the stenting operation. The mean age of the patients was 35 years. The most common cause of stenosis was prolonged intubation (75%. The most common indication for stenting was the history of multiple tracheal operations. The most common complication of stenting and cause of stent removal was formation of granulation tissue. 30% of patients with benign tracheal stenosis were cured and about 10% improved until they could stand a major operation. Ten patients in benign group and 2 patients in malignant group (20% needed T-Tube insertion after stent removal but other patientcure by stenting. Conclusions: In benign cases stenting is associated with recurrence of symptoms which requires other therapeutic techniqus, so the stenting may not be named as a final solution in benign cases. However, this technique is the only method with approved efficacy for malignant cases with indication.

  17. The Role of Campus Support, Undocumented Identity, and Deferred Action for Childhood Arrivals on Civic Engagement for Latinx Undocumented Undergraduates.

    Science.gov (United States)

    Katsiaficas, Dalal; Volpe, Vanessa; Raza, Syeda S; Garcia, Yuliana

    2017-08-30

    This study examined civic engagement in a sample of 790 undocumented Latinx undergraduates (aged 18-30). The relations between social supports (campus safe spaces and peer support) and civic engagement and whether a strong sense of undocumented identity mediated this relation were examined. Competing statistical models examined the role of participants' status (whether or not they received temporary protection from deportation with Deferred Action for Childhood Arrivals [DACA]) in this mediational process. Results revealed that having a strong identification with being undocumented mediated the role of social supports on civic engagement in the overall sample, and that this process was specifically important for those with DACA status. The intersection of policies such as DACA and the lived experiences of Latinx undocumented college students are discussed. © 2017 The Authors. Child Development © 2017 Society for Research in Child Development, Inc.

  18. Income Inequality in Rural India: Decomposing the Gini by Income Sources

    OpenAIRE

    Mehtabul Azam; Abusaleh Shariff

    2011-01-01

    This paper examines income inequality in rural India in 1993 and 2005. It attempts to ascertain the contribution of different income sources to overall income inequality, and change in their relative importance between 1993 and 2005 through decomposition of Gini coefficient. The paper finds that income inequality has increased between 1993 and 2005. Agriculture income continues to contribute majorly in total income and income inequality; however its share in total income and total income ineq...

  19. Income Satisfaction Inequality and its Causes

    OpenAIRE

    Ferrer-i-Carbonell, Ada; Praag, Bernard M.S. Van

    2002-01-01

    In this paper, the concept of Income Satisfaction Inequality is operationalized on the basis of individual responses to an Income Satisfaction question posed in the German Socio-Economic Panel (GSOEP). Income satisfaction is the subjective analogue of the objective income concept and includes objective income inequality as a special case. The paper introduces a method to decompose Income Satisfaction Inequality according to the contributions from variables such as income, education, and the n...

  20. Income trusts and limited partnerships

    International Nuclear Information System (INIS)

    Toews, E.L.

    1999-01-01

    This author provided a conceptual overview of income trusts and limited partnerships that are designed to pass operating cash flow directly to investors without the imposition of corporate taxes, discussed the evolution of the market, the mechanism used to price income funds, past and present performance of the sector, and made some predictions concerning the sector's future performance. 13 figs

  1. Does Microfinance Reduce Income Inequality?

    NARCIS (Netherlands)

    Hermes, Niels

    2014-01-01

    This study addresses the question whether participation of the poor in microfinance contributes to reducing a country’s level of income inequality. Using data from 70 developing countries, we show that higher levels of microfinance participation are indeed associated with a reduction of the income

  2. The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

    Directory of Open Access Journals (Sweden)

    Jacobus Widiatmoko

    2016-04-01

    Full Text Available The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD. Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap

  3. Outcomes of Patients Presenting With Clinical Indices of Spontaneous Reperfusion in ST-Elevation Acute Coronary Syndrome Undergoing Deferred Angiography.

    Science.gov (United States)

    Fefer, Paul; Beigel, Roy; Atar, Shaul; Aronson, Doron; Pollak, Arthur; Zahger, Doron; Asher, Elad; Iakobishvili, Zaza; Shlomo, Nir; Alcalai, Ronny; Einhorn-Cohen, Michal; Segev, Amit; Goldenberg, Ilan; Matetzky, Shlomi

    2017-07-25

    Few data are available regarding the optimal management of ST-elevation myocardial infarction patients with clinically defined spontaneous reperfusion (SR). We report on the characteristics and outcomes of patients with SR in the primary percutaneous coronary intervention era, and assess whether immediate reperfusion can be deferred. Data were drawn from a prospective nationwide survey, ACSIS (Acute Coronary Syndrome Israeli Survey). Definition of SR was predefined as both (1) ≥70% reduction in ST-segment elevation on consecutive ECGs and (2) ≥70% resolution of pain. Of 2361 consecutive ST-elevation-acute coronary syndrome patients in Killip class 1, 405 (17%) were not treated with primary reperfusion therapy because of SR. Intervention in SR patients was performed a median of 26 hours after admission. These patients were compared with the 1956 ST-elevation myocardial infarction patients who underwent primary reperfusion with a median door-to-balloon of 66 minutes (interquartile range 38-106). Baseline characteristics were similar except for slightly higher incidence of renal dysfunction and prior angina pectoris in SR patients. Time from symptom onset to medical contact was significantly greater in SR patients. Patients with SR had significantly less in-hospital heart failure (4% versus 11%) and cardiogenic shock (0% versus 2%) ( P <0.01 for all). No significant differences were found in in-hospital mortality (1% versus 2%), 30-day major cardiac events (4% versus 4%), and mortality at 30 days (1% versus 2%) and 1 year (4% versus 4%). Patients with clinically defined SR have a favorable prognosis. Deferring immediate intervention seems to be safe in patients with clinical indices of spontaneous reperfusion. © 2017 The Authors. Published on behalf of the American Heart Association, Inc., by Wiley.

  4. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  5. Income inequality in today's China.

    Science.gov (United States)

    Xie, Yu; Zhou, Xiang

    2014-05-13

    Using multiple data sources, we establish that China's income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53-0.55. Analyzing comparable survey data collected in 2010 in China and the United States, we examine social determinants that help explain China's high income inequality. Our results indicate that a substantial part of China's high income inequality is due to regional disparities and the rural-urban gap. The contributions of these two structural forces are particularly strong in China, but they play a negligible role in generating the overall income inequality in the United States, where individual-level and family-level income determinants, such as family structure and race/ethnicity, play a much larger role.

  6. 7 CFR 248.13 - FMNP income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false FMNP income. 248.13 Section 248.13 Agriculture... FMNP income. Program income means gross income the State agency earns from grant supported activities... property. The State agency shall retain Program income earned during the agreement period and use it for...

  7. 24 CFR 236.60 - Excess Income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Excess Income. 236.60 Section 236... § 236.60 Excess Income. (a) Definition. Excess Income consists of cash collected as rent from the... Rent. The unit-by-unit requirement necessitates that, if a unit has Excess Income, the Excess Income...

  8. 28 CFR 66.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Program income. 66.25 Section 66.25... Administration § 66.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  9. 45 CFR 1174.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1174.25 Section 1174.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  10. 34 CFR 80.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Program income. 80.25 Section 80.25 Education Office of... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  11. 20 CFR 437.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Program income. 437.25 Section 437.25....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  12. 49 CFR 18.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 18.25 Section 18.25 Transportation... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  13. 44 CFR 13.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Program income. 13.25 Section... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  14. 22 CFR 135.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 135.25 Section 135.25 Foreign... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  15. 45 CFR 2541.250 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2541.250 Section 2541.250 Public... Post-Award Requirements § 2541.250 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  16. 36 CFR 1207.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1207.25... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  17. 40 CFR 31.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 31.25 Section 31.25... Requirements Financial Administration § 31.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  18. 38 CFR 43.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program income. 43.25... Requirements Financial Administration § 43.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  19. 20 CFR 404.1086 - Community income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Community income. 404.1086 Section 404.1086...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1086 Community income. If community property laws apply to income that an individual derives from a trade or business...

  20. 29 CFR 1470.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Program income. 1470.25 Section 1470.25 Labor Regulations... Financial Administration § 1470.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or...

  1. 29 CFR 97.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program income. 97.25 Section 97.25 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  2. 45 CFR 1183.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1183.25 Section 1183.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  3. 20 CFR 627.450 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Program income. 627.450 Section 627.450... PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.450 Program income. (a) Definition of program income. (1) Program income means income received by the recipient or subrecipient that...

  4. 24 CFR 85.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Program income. 85.25 Section 85.25... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  5. 7 CFR 249.13 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 249.13 Section 249.13 Agriculture....13 Program income. Program income means gross income the State agency earns from grant supported... property. The State agency must retain Program income earned during the agreement period and use it for...

  6. 21 CFR 1403.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Program income. 1403.25 Section 1403.25 Food and....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use of rental of real or...

  7. 14 CFR 1273.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1273.25 Section 1273.25... Administration § 1273.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  8. 10 CFR 600.225 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.225 Section 600.225 Energy DEPARTMENT....225 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  9. 45 CFR 602.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 602.25 Section 602.25 Public... Requirements § 602.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  10. 24 CFR 1003.503 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Program income. 1003.503 Section....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25, as modified by this section. (b) Program income means gross income received by the grantee or a...

  11. 43 CFR 12.65 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.65 Section 12.65 Public... to State and Local Governments Post-Award Requirements § 12.65 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  12. 45 CFR 92.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 92.25 Section 92.25 Public Welfare... Administration § 92.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  13. 32 CFR 33.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 33.25 Section 33.25 National... Post-Award Requirements Financial Administration § 33.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services...

  14. 15 CFR 24.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Program income. 24.25 Section 24.25... Administration § 24.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  15. 20 CFR 322.8 - Miscellaneous income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Miscellaneous income. 322.8 Section 322.8... REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income from... shall be given to whether, and to what extent, (1) such income can be related to services performed on...

  16. 7 CFR 3016.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3016.25 Section 3016.25 Agriculture... GOVERNMENTS Post-Award Requirements Financial Administration § 3016.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  17. 45 CFR 1157.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1157.25 Section 1157.25 Public... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  18. Income, Amenities and Negative Attitudes

    DEFF Research Database (Denmark)

    Waisman, Gisela; Larsen, Birthe

    2016-01-01

    We exploit the regional variation in negative attitudes towards immigrants to Sweden in order to analyse the consequences of negative attitudes on refugees’ utility from labour income and amenities. We find that attitudes towards immigrants are important: while they affect mainly the refugees......’ quality of life, they also affect their income. We estimate the utility effects of negative attitudes for refugees with different levels of education and gender. We also analyse how the size of the refugees’ networks relate to their quality of life and income as well as how negative attitudes towards...

  19. The effects of income inequality

    Directory of Open Access Journals (Sweden)

    Candidate Ionuţ Constantin

    2014-12-01

    Full Text Available Over time have been addressed many possible effects arising from inequalities of income. Criticism for each of these effects were immediate, most of them claiming that the selection of samples used to demonstrate the assumptions made were „carefully” selected in order to achieve the target and that there is not a direct relationship between income inequality (their increment and these effects. Of the many effects that income inequalities have, identified in the literature, this paper will analyze three of them, namely: economic growth, human capital and social cohesion.

  20. Income Inequality and Intergenerational Income Mobility in the United States

    Science.gov (United States)

    Bloome, Deirdre

    2015-01-01

    Is there a relationship between family income inequality and income mobility across generations in the United States? As family income inequality rose in the United States, parental resources available for improving children’s health, education, and care diverged. The amount and rate of divergence also varied across US states. Researchers and policy analysts have expressed concern that relatively high inequality might be accompanied by relatively low mobility, tightening the connection between individuals’ incomes during childhood and adulthood. Using data from the Panel Study of Income Dynamics, the National Longitudinal Survey of Youth, and various government sources, this paper exploits state and cohort variation to estimate the relationship between inequality and mobility. Results provide very little support for the hypothesis that inequality shapes mobility in the United States. The inequality children experienced during youth had no robust association with their economic mobility as adults. Formal analysis reveals that offsetting effects could underlie this result. In theory, mobility-enhancing forces may counterbalance mobility-reducing effects. In practice, the results suggest that in the US context, the intergenerational transmission of income may not be very responsive to changes in inequality. PMID:26388653

  1. Income Inequality: Does it Matter?

    Directory of Open Access Journals (Sweden)

    Alfred Wong

    2017-08-01

    Full Text Available Income inequality has gained considerable prominence worldwide in recent years. The growing discontent among the lower-income segment of industrialized societies is limited largely to resentment because of economic wealth being perceived to be steadily concentrating among fewer people. Quantified economic inequality does not necessarily mean the extreme deprivation of people, especially in Europe and North America. There will be no revolutionary-scale social unrest among the middle class if their expectation of satisfactory wellbeing is continually met. The connection between income inequality and poverty is uncertain because of the variable definition of poverty. The classical characterization of poverty is largely deficient as the actual economic hardships encountered by the lowest-income segment of society are never fully described in the socio-geographic context. What is deprivation in Europe and North America may be considered to be “luxurious” in economically poorer countries.

  2. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  3. Entrepreneurship and Income Inequality in Southern Ethiopia

    OpenAIRE

    Kimhi, Ayal

    2009-01-01

    This paper uses inequality decomposition techniques in order to analyse the consequences of entrepreneurial activities to household income inequality in southern Ethiopia. A uniform increase in entrepreneurial income reduces per capita household income inequality. This implies that encouraging rural entrepreneurship may be favourable for both income growth and income distribution. Such policies could be particularly successful if directed at the low-income, low-wealth, and relatively uneducat...

  4. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...

  5. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... estimated income tax payments for qualified individuals with small business income for any taxable year... with small business income to certify that they satisfy the statutory gross income requirement for...

  6. Globalization and Income Inequality Revisited

    OpenAIRE

    Dorn, Florian; Fuest, Clemens; Potrafke, Niklas

    2018-01-01

    This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the period 1970-2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link between globalization and income inequality differs across different groups of countries. There is a robust positive relationship between globalization and inequality in the transition countries including China and most countries of Middle and Eastern Europe. ...

  7. Optimal Taxation under Income Uncertainty

    OpenAIRE

    Xianhua Dai

    2011-01-01

    Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and Camerer and Lowenstein (2003). It is beginning to explore optimal taxation in the context of prospect...

  8. Measurment and Reporting of Comprehensive Income: Search ...

    African Journals Online (AJOL)

    Measurment and Reporting of Comprehensive Income: Search, Challenges, ... of periods of stable and unstable economic situation and satisfies varied users' ... Keywords: Historical accounting; comprehensive income; asset valuation model.

  9. Coming of Age on the Margins: Mental Health and Wellbeing Among Latino Immigrant Young Adults Eligible for Deferred Action for Childhood Arrivals (DACA)

    OpenAIRE

    Siemons, R; Raymond-Flesh, M; Auerswald, CL; Brindis, CD

    2017-01-01

    © 2016, Springer Science+Business Media New York. Undocumented immigrant young adults growing up in the United States face significant challenges. For those qualified, the Deferred Action for Childhood Arrivals (DACA) program’s protections may alleviate stressors, with implications for their mental health and wellbeing (MHWB). We conducted nine focus groups with 61 DACA-eligible Latinos (ages 18–31) in California to investigate their health needs. Participants reported MHWB as their greatest ...

  10. From Undocumented to DACAmented: Benefits and Limitations of the Deferred Action for Childhood Arrivals (DACA) Program, Three Years Following its Announcement

    OpenAIRE

    Patler, Caitlin; Cabrera, Jorge; Dream Team Los Angeles

    2015-01-01

    Announced by President Obama in June 2012, the Deferred Action for Childhood Arrivals (DACA) program offers eligible undocumented youth and young adults a reprieve from deportation and temporary work authorization. This study assesses DACA’s impacts on the educational and socioeconomic trajectories and health and wellbeing of young adults in Southern California, comparing DACA recipients with undocumented youth who do not have DACA status. The study took place 2.5 years after DACA’s initiatio...

  11. 'The words will pass with the blowing wind': staff and parent views of the deferred consent process, with prior assent, used in an emergency fluids trial in two African hospitals.

    Directory of Open Access Journals (Sweden)

    Sassy Molyneux

    Full Text Available To document and explore the views and experiences of key stakeholders regarding the consent procedures of an emergency research clinical trial examining immediate fluid resuscitation strategies, and to discuss the implications for similar trials in future.A social science sub-study of the FEAST (Fluid Expansion As Supportive Therapy trial. Interviews were held with trial team members (n = 30, health workers (n = 15 and parents (n = 51 from two purposively selected hospitals in Soroti, Uganda, and Kilifi, Kenya.Overall, deferred consent with prior assent was seen by staff and parents as having the potential to protect the interests of both patients and researchers, and to avoid delays in starting treatment. An important challenge is that the validity of verbal assent is undermined when inadequate initial information is poorly understood. This concern needs to be balanced against the possibility that full prior consent on admission potentially causes harm through introducing delays. Full prior consent also potentially imposes worries on parents that clinicians are uncertain about how to proceed and that clinicians want to absolve themselves of any responsibility for the child's outcome (some parents' interpretation of the need for signed consent. Voluntariness is clearly compromised for both verbal assent and full prior consent in a context of such vulnerability and stress. Further challenges in obtaining verbal assent were: what to do in the absence of the household decision-maker (often the father; and how medical staff handle parents not giving a clear agreement or refusal.While the challenges identified are faced in all research in low-income settings, they are magnified for emergency trials by the urgency of decision making and treatment needs. Consent options will need to be tailored to particular studies and settings, and might best be informed by consultation with staff members and community representatives using a deliberative

  12. Producción y calidad del forraje diferido de Panicum coloratum L. en dos periodos de diferimiento y tres momentos de defoliación Production and quality of Panicum coloratum L. deferred forage with two deferred period and three times of defolation

    Directory of Open Access Journals (Sweden)

    M.R. Steinberg

    2012-06-01

    Full Text Available Los sistemas pecuarios de las áreas subtropicales de la Argentina utilizan en invierno forrajes diferidos, provenientes del crecimiento acumulado en verano de gramíneas megatérmicas o pasturas naturales. El objetivo del trabajo fue determinar la producción de materia seca, porcentajes de hojas, tallos, proteína bruta, fibra detergente neutra, fibra detergente ácida, cenizas y digestibilidad del diferido de Panicum coloratum cv Verde. Se evaluaron dos periodos de diferimiento: diferido total (DT, forraje acumulado desde el rebrote en primavera y diferido parcial (DP, forraje acumulado desde un corte a fines de diciembre y ambos con tres oportunidades de defoliación: temprano (mayo; intermedio (julio y tardío (agosto. DT produjo más materia seca, pero con alta proporción de tallos, mayor cantidad de fibra y menor porcentaje de proteínas y cenizas; mientras que DP presentó menos tallos y más hojas y como consecuencia mayor porcentaje de proteínas y cenizas. Se concluye que P. coloratum es un recurso adecuado para diferir, sólo si se lo utiliza con un período corto de diferido y momentos tempranos de uso, ya que presenta un nivel mínimo de proteína suficiente para satisfacer los requerimientos de los animales sin la necesidad de realizar suplementación nitrogenada y valores superiores al 55% de digestibilidad.During winter the livestock production systems in subtropical areas of Argentina use deferred forage of native pasture or warm season grasses from the cumulative growth of the summer. The aim of this study was to determine dry matter production and percentage of leaves, stems, crude protein, neutral detergent fiber, acid detergent fiber, ash and digestibility of deferred forage of Panicum coloratum cv Verde. Two deferred periods were evaluated: total deferred (TD, forage accumulated since the spring regrowth and partial deferred (PD, forage accumulated from a cut in late December, and both with three cut dates: early (May

  13. Pasture height at the beginning of deferment as a determinant of signal grass structure and potential selectivity by cattle - doi: 10.4025/actascianimsci.v35i4.20421

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2013-10-01

    Full Text Available Current experiment identified the height of signal grass {Urochloa decumbens (Stapf R. D. Webster cv. Basilisk [syn. Brachiaria decumbens Stapf cv. Basilisk]} at the beginning of deferment that provided an appropriate pasture structure and potential selectivity by cattle on deferred pastures. Four pasture heights at the beginning of deferment (10, 20, 30 and 40 cm and two forage samples (available on pasture and simulated grazing were studied. The experimental design was set in completely randomized blocks, with two replications, in a split-plot arrangement. Higher percentage of live leaf blades and lower percentage of live stems and senescent forage were recorded in the forage sample from simulated grazing. The increase in pasture height increased the percentage of senescent forage and reduced the percentage of live leaf blades in forage samples. Pasture height at the beginning of deferment did not affect the potential selectivity index by cattle for the percentage of live leaf blade. The potential selectivity index varied quadratically for the percentage of live stems and increased linearly for the percentage of senescent forage with pasture height. A 10-to-20 cm reduction in pasture height at the beginning of deferment improved the structure of deferred signal grass and optimized selectivity by cattle.  

  14. Is selective attention the basis for selective imitation in infants? An eye-tracking study of deferred imitation with 12-month-olds.

    Science.gov (United States)

    Kolling, Thorsten; Oturai, Gabriella; Knopf, Monika

    2014-08-01

    Infants and children do not blindly copy every action they observe during imitation tasks. Research demonstrated that infants are efficient selective imitators. The impact of selective perceptual processes (selective attention) for selective deferred imitation, however, is still poorly described. The current study, therefore, analyzed 12-month-old infants' looking behavior during demonstration of two types of target actions: arbitrary versus functional actions. A fully automated remote eye tracker was used to assess infants' looking behavior during action demonstration. After a 30-min delay, infants' deferred imitation performance was assessed. Next to replicating a memory effect, results demonstrate that infants do imitate significantly more functional actions than arbitrary actions (functionality effect). Eye-tracking data show that whereas infants do not fixate significantly longer on functional actions than on arbitrary actions, amount of fixations and amount of saccades differ between functional and arbitrary actions, indicating different encoding mechanisms. In addition, item-level findings differ from overall findings, indicating that perceptual and conceptual item features influence looking behavior. Looking behavior on both the overall and item levels, however, does not relate to deferred imitation performance. Taken together, the findings demonstrate that, on the one hand, selective imitation is not explainable merely by selective attention processes. On the other hand, notwithstanding this reasoning, attention processes on the item level are important for encoding processes during target action demonstration. Limitations and future studies are discussed. Copyright © 2014 Elsevier Inc. All rights reserved.

  15. Early declarative memory predicts productive language: A longitudinal study of deferred imitation and communication at 9 and 16months.

    Science.gov (United States)

    Sundqvist, Annette; Nordqvist, Emelie; Koch, Felix-Sebastian; Heimann, Mikael

    2016-11-01

    Deferred imitation (DI) may be regarded as an early declarative-like memory ability shaping the infant's ability to learn about novelties and regularities of the surrounding world. In the current longitudinal study, infants were assessed at 9 and 16months. DI was assessed using five novel objects. Each infant's communicative development was measured by parental questionnaires. The results indicate stability in DI performance and early communicative development between 9 and 16months. The early achievers at 9months were still advanced at 16months. Results also identified a predictive relationship between the infant's gestural development at 9months and the infant's productive and receptive language at 16months. Moreover, the results show that declarative memory, measured with DI, and gestural communication at 9months independently predict productive language at 16months. These findings suggest a connection between the ability to form non-linguistic and linguistic mental representations. These results indicate that the child's DI ability when predominantly preverbal might be regarded as an early domain-general declarative memory ability underlying early productive language development. Copyright © 2016 The Authors. Published by Elsevier Inc. All rights reserved.

  16. 24 CFR 92.203 - Income determinations.

    Science.gov (United States)

    2010-04-01

    ... accordance with § 92.252(h): (i) Examine the source documents evidencing annual income (e.g., wage statement... annual income; or alternatively, the statement must indicate the current dollar limit for very low- or low-income families for the family size of the tenant and state that the tenant's annual income does...

  17. 34 CFR 361.63 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Program income. 361.63 Section 361.63 Education... State Vocational Rehabilitation Programs § 361.63 Program income. (a) Definition. For purposes of this section, program income means gross income received by the State that is directly generated by an activity...

  18. 10 CFR 600.314 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.314 Section 600.314 Energy DEPARTMENT... Program income. (a) DOE must apply the standards in this section to the disposition of program income from... program income earned: (1) From license fees and royalties for copyrighted material, patents, patent...

  19. 10 CFR 603.1305 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income includes...

  20. 13 CFR 130.480 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Program income. 130.480 Section... CENTERS § 130.480 Program income. (a) Program income for recipient organizations or SBDC service providers... A-110). Program income for recipient organizations or SBDC service providers based in State or local...

  1. 39 CFR 3060.21 - Income report.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Income report. 3060.21 Section 3060.21 Postal... COMPETITIVE PRODUCTS ENTERPRISE § 3060.21 Income report. The Postal Service shall file an Income Report in the form and content of Table 1, below. Table 1—Competitive Products Income Statement—PRC Form CP-01 [$ in...

  2. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. DATES: The proposed rule published December 5, 2012 (77 FR 72612), is...

  3. 7 CFR 1944.670 - Project income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Project income. 1944.670 Section 1944.670 Agriculture... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income... governed by 7 CFR parts 3015 and 3016. All income during the grant period, including amounts recovered by...

  4. 23 CFR 1200.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Program income. 1200.24 Section 1200.24 Highways... Implementation and Management of the Highway Safety Program § 1200.24 Program income. (a) Inclusions. Program income includes income from fees for services performed, from the use or rental of real or personal...

  5. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

  6. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

  7. International Comparisons of Income Poverty and Extreme Income Poverty

    OpenAIRE

    Blackburn, McKinley L.

    1993-01-01

    Uses LIS data to study the sensitivity of cross-national income poverty comparisons to the method in which poverty is measured. Examined are the differences between using absolute and relative poverty comparisons as well as the consequence of lowering the real value of the poverty line to examine extreme poverty.

  8. Carbon emissions and income inequality

    International Nuclear Information System (INIS)

    Ravallion, M.; Heil, M.; Jalan, J.

    2000-01-01

    We find that the distribution of income matters to aggregate carbon dioxide emissions and hence global warming. Higher inequality, both between and within countries is associated with lower carbon emissions at given average incomes. We also confirm that economic growth generally comes with higher emissions. Thus our results suggest that trade-offs exist between climate control (on the one hand) and both social equity and economic growth (on the other). However, economic growth improves the trade off with equity, and lower inequality improves the trade off with growth. By combining growth with equity, more pro-poor growth processes yield better longer-term trajectories of carbon emissions. (Author)

  9. The Efficient Side of Progressive Income Taxation

    OpenAIRE

    Corneo, Giacomo

    2000-01-01

    This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income i...

  10. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2013-02-27

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... reduced estimated income tax payments for qualified individuals with small business income for any taxable... of 2009. The final regulations provide guidance for qualified individuals with small business income...

  11. Retirement Patterns and Income Inequality

    Science.gov (United States)

    Fasang, Anette Eva

    2012-01-01

    How do social policies shape life courses, and which consequences do different life course patterns hold for individuals? This article engages the example of retirement in Germany and Britain to analyze life course patterns and their consequences for income inequality. Sequence analysis is used to measure retirement trajectories. The liberal…

  12. Family networks and income hiding

    NARCIS (Netherlands)

    Beekman, Gonne; Gatto, Marcel; Nillesen, Eleonora

    2015-01-01

    This study investigates the relationship between family network density and income hiding in rural Liberia. We link people's behaviour in a modified lottery experiment and a time preference game to detailed information about their family networks. We find that individuals with a dense family

  13. Income smoothing by Dutch hospitals

    NARCIS (Netherlands)

    Boterenbrood, D.R.

    2014-01-01

    Research indicates that hospitals manage their earnings. However, these findings might be influenced by methodological issues. In this study, I exploit specific features of Dutch hospitals to study income smoothing while limiting these methodological issues. The managers of Dutch hospitals have the

  14. Does Consumption Lag Behind Incomes?

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1942-01-01

    textabstractThe fact that consumption outlay of individuals as well as of groups of individuals depends on their income is well known. Although this statement will hardly be doubted, it may be tested statistically from family budget statistics, as has been done by various investigators. These

  15. Anthroposophical Reflections on Basic Income

    DEFF Research Database (Denmark)

    Christensen, Erik; Birnbaum, Simon

    2007-01-01

    In the 1930s Danish author and painter Johannes Hohlenberg (1881-1960) published several essays in defense of an unconditional income for all. These original writings, strongly influenced by Rudolf Steiner's anthroposophy, are not widely known. This article makes two of Hohlenberg's essays...

  16. Misunderstandings concerning income distribution policies

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1981-01-01

    textabstractIn this essay in honour of Professor P. Hennipman the latter's clarity and precision of expression are chosen as an example of how to avoid misunderstanding of his publications. As counterexamples some twenty-odd misunderstandings are set out by the essay's author in the field of income

  17. Redistribution of Income: Policy Directions

    Directory of Open Access Journals (Sweden)

    James B. Davies

    2013-08-01

    Full Text Available Poverty and rising income inequality in Canada have brought demands for improved government action on redistribution. Unfortunately, such pleas risk being overshadowed by a looming fiscal crunch as the baby boomers retire. An expanding population of seniors will add at least one percent annually to both growing health and OAS/GIS costs so that, absent meaningful change, other spending will have to be slashed by an average of 20.2 percent by 2032 if total spending and revenues are not to rise relative to GDP. For Canada’s tax-transfer system to keep fulfilling its redistributive role, a fundamental rethink is required. With non-seniors spending being squeezed, some changes in tax mix, moderate revenue increases and refined targeting of transfers will be needed to protect the system’s progressive nature. Increasing personal income tax and reducing property tax by an offsetting amount would improve redistribution without raising taxes. More revenue could be obtained without severe distortions via a capital transfer tax, the elimination of boutique credits aimed at niche beneficiaries, or perhaps a dual income tax which exacts more from labor than capital income. Improvements to existing transfer programs are another way forward. The conversion of EI to a purely insurance basis, freeing up funds to support redistribution via refundable credits is a possibility. Another cost-saver involves removing the indexation of the OAS/GIS income threshold and allowing its real value to decline, making more recipients subject to clawbacks. Whichever course governments pursue, revamping Canada’s taxtransfer system will be a delicate and difficult task. This paper explores the policy choices available, and makes it clear that time is not on our side.

  18. Income, productivity, and satisfaction of breast surgeons.

    Science.gov (United States)

    Bendorf, David C; Helmer, Stephen D; Osland, Jacqueline S; Tenofsky, Patty L

    2010-03-01

    The purpose of this study was to assess how the practice patterns of breast surgeons affect their income and job satisfaction. A 19-question survey regarding practice patterns and income and job satisfaction was mailed to all active US members of the American Society of Breast Surgeons. There were 772 responses. An increasing percentage of breast care was associated with lower incomes (P=.0001) and similar income satisfaction (P=.4517) but higher job satisfaction (P=.0001). The increasing proportion of breast care was also associated with fewer hours worked per week (P=.0001). Although incomes were lower in surgeons with a higher proportion of their practice in breast care, income satisfaction was not affected. Although cause and effect relationships between income and breast surgery are difficult to establish, several trends do emerge. Most significantly, we found that dedicated breast surgeons have higher job satisfaction ratings and similar income satisfaction despite lower incomes. Copyright (c) 2010 Elsevier Inc. All rights reserved.

  19. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    OpenAIRE

    Tomasz Wo³owiec; Tomasz Skica; Anna Nedyalkova

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  20. Income taxation versus mangerial decisions

    OpenAIRE

    Wołowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise's operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  1. Artificial Intelligence, Employment, and Income

    OpenAIRE

    Nilsson, Nils J.

    1984-01-01

    Artificial intelligence (AI) will have profound societal effects. It promises potential benefits (and may also pose risks) in education, defense, business, law and science. In this article we explore how AI is likely to affect employment and the distribution of income. We argue that AI will indeed reduce drastically the need of human toil. We also note that some people fear the automation of work by machines and the resulting of unemployment. Yet, since the majority of us probably would rathe...

  2. Income Elasticity of Environmental Amenities

    OpenAIRE

    Daniel Miles; Andrés Pereyra; Máximo Rossi

    2000-01-01

    In this paper we are concerned with the estimation of income elasticities of environmental amenities. The novelty is the application of econometric methods that take into account the problem of measurement errors when estimating these elasticities, which are common in microeconomic data and are not usually considered in the applied literature related with this issue. Our aim is to discuss whether the measurement error has signi…cant e¤ects on the elasticities. Data from the Expenditure Budget...

  3. Pensions as Retirement Income Insurance.

    OpenAIRE

    Bodie, Zvi

    1990-01-01

    This paper develops the view that employer-sponsored pension plans are best understood as retirement income insurance for employees and from that perspective addresses a number of questions regarding the reasons for their existence, their design, and their funding and investment policies. The most important of these questions are: - Why do employers provide pension plans for their employees and why is participation usually mandatory? - Why is the defined benefit form of pension plan the domin...

  4. What parents of children who have received emergency care think about deferring consent in randomised trials of emergency treatments: postal survey.

    Directory of Open Access Journals (Sweden)

    Carrol Gamble

    Full Text Available To investigate parents' views about deferred consent to inform management of trial disclosure after a child's death.A postal questionnaire survey was sent to members of the Meningitis Research Foundation UK charity, whose child had suffered from bacterial meningitis or meningococcal septicaemia within the previous 5 years. Main outcome measures were acceptability of deferred consent; timing of requesting consent; and the management of disclosure of the trial after a child's death.220 families were sent questionnaires of whom 63 (29% were bereaved. 68 families responded (31%, of whom 19 (28% were bereaved. The majority (67% was willing for their child to be involved in the trial without the trial being explained to them beforehand; 70% wanted to be informed about the trial as soon as their child's condition had stabilised. In the event of a child's death before the trial could be discussed the majority of bereaved parents (66% 12/18 anticipated wanting to be told about the trial at some time. This compared with 37% (18/49 of non-bereaved families (p = 0.06. Parents' free text responses indicated that the word 'trial' held strongly negative connotations. A few parents regarded gaps in the evidence base about emergency treatments as indicating staff lacked expertise to care for a critically ill child. Bereaved parents' free text responses indicated the importance of individualised management of disclosure about a trial following a child's death.Deferred consent is acceptable to the majority of respondents. Parents whose children had recovered differed in their views compared to bereaved parents. Most bereaved parents would want to be informed about the trial in the aftermath of a child's death, although a minority strongly opposed such disclosure. Distinction should be drawn between the views of bereaved and non-bereaved parents when considering the acceptability of different consent processes.

  5. 17 CFR 230.237 - Exemption for offers and sales to certain Canadian tax-deferred retirement savings accounts.

    Science.gov (United States)

    2010-04-01

    ... laws of Canada, the laws of any province or territory of Canada, and the rules or regulations of any federal, provincial, or territorial regulatory authority, or any self-regulatory authority, of Canada. (2... “Registered Retirement Savings Plan” or “Registered Retirement Income Fund” administered under Canadian law...

  6. Competitive pressures on income distribution in China

    NARCIS (Netherlands)

    Pan, H.

    1999-01-01

    to explore what perfect competition would do to income distribution in China. The research analyzes this question by determining personal income distribution under hypothetical, perfectly competitive conditions, where factors are rewarded according to their marginal productivities. Comparison with

  7. HUD Low and Moderate Income Areas

    Data.gov (United States)

    Department of Housing and Urban Development — This dataset and map service provides information on the U.S. Housing and Urban Development's (HUD) low to moderate income areas. The term Low to Moderate Income,...

  8. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    Directory of Open Access Journals (Sweden)

    Tomasz Wołowiec

    2015-05-01

    Full Text Available Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on the decisions taken by management. The article is composed of three complementary sections. The first one – the introduction – is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax system affects the economy and the associated consequences. The second part provides an empirical analysis presenting possible variants (simulations of declaring income and related management decisions taken in various time horizons and boundary conditions, reflecting the criteria of a resident. The third part of the paper comprises conclusions based on the results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by enterprises and related consequences.

  9. Declaration of income for 2005

    CERN Multimedia

    HR Department

    2006-01-01

    Information from the Legal Service and the HR Department Information for members of the personnel residing in France Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel on 1st January 2005 (cf. Bulletin No. 48-49/2005), the French Finance Ministry has communicated the following information on the procedure for completing the 2005 declaration of income form, which must be returned by 31 May 2006 at the latest. All members of the personnel*) residing in France, whether or not they are of French nationality, are required to complete a declaration of income for 2005 according to the following instructions and to return a signed copy to their local tax office by 31 May 2006 at the latest. Members of the personnel should receive an income declaration form for 2005 at the beginning of May. Those who do not receive a form directly should obtain one from their local 'Centre des Impôts', Trésorerie' or 'Mairie', or download one from the Finance Ministry...

  10. Income Inequality and Migration in Vietnam

    OpenAIRE

    NGUYEN, Tien Dung

    2012-01-01

    In this paper, we have analyzed the recent trends in income inequality, internal and international migrations and investigated the impact of migration on income distribution in Vietnam. Our analysis shows that the effects of migration on income inequality vary with different types of migration, depending on who migrate and where they migrate. Foreign remittances tend to flow toward more affluent households, and they increase income inequality. By contrast, domestic remittances accrue more to ...

  11. Education, globalization, and income inequality in Asia

    OpenAIRE

    Park, Kang Hoon

    2017-01-01

    This study considers how education and globalization affect income inequality in Asia, with unbalanced panel data. The evidence supports the validity of Kuznets' inverted-U hypothesis for the connection between income level and income inequality. However, when more variables are integrated into the model, the consistency of the inverse U-shaped curve becomes weaker. The empirical results suggest that educational variables are highly influential in affecting income distribution. Our analysis i...

  12. Household Income Composition and Household Goods

    OpenAIRE

    Voynov, Ivan

    2005-01-01

    The paper focuses on the change in household income composition and the factors that determine it. The results bring additional knowledge about household poverty dynamics. Based on the collective approach to the family and the cooperative game theory it is constructed theoretical model of household income composition change. The change in income composition is a result from bargaining between household members in attempt to defend the most suitable for them income source. Decisive influence i...

  13. The effect of income on religiousness

    NARCIS (Netherlands)

    Buser, T.

    2015-01-01

    How does income affect religiousness? Using self-collected survey data, we estimate the effects of income on religious behavior. As a source of exogenous income variation we use a change in the eligibility criteria for a government cash transfer in Ecuador and apply a regression discontinuity

  14. Can income redistribution help changing rising inequality?

    NARCIS (Netherlands)

    Salverda, W.

    2014-01-01

    In this article compares the rise in inequality concerning net household incomes in a number of European countries and Canada, the USA and Australia. Two important factors are used to explain this worrying trend: a growing of unequal market incomes and/or a declining redistribution of income through

  15. Growing Income Inequality Threatens American Education

    Science.gov (United States)

    Duncan, Greg J.; Murnane, Richard J.

    2014-01-01

    The first of two articles in consecutive months describes the origins and nature of growing income inequality, and some of its consequences for American children. It documents the increased family income inequality that's occurred over the past 40 years and shows that the increased income disparity has been more than matched by an expanding…

  16. Income Inequality and the Education Divide.

    Science.gov (United States)

    Welch, Mary A., Ed.

    1998-01-01

    The economics of the decision to go to college or obtain technical training is discussed in this booklet. To stay competitive in the job market requires constant educational updating. The following questions are discussed: (1) how income inequality is measured; (2) how income is distributed in the United States; (3) why income inequality is…

  17. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... of Article 23 (Relief from Double Taxation) of the 2006 United States Model Income Tax Convention... taxation of ANSTs at the lowest individual tax rate. Furthermore, section 646 treats all distributions, to... of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet...

  18. Measuring the income process in Italy

    NARCIS (Netherlands)

    Bucciol, A.

    2012-01-01

    We use a panel dataset from the SHIW survey to study the features of household income in Italy. Income is described as a combination of deterministic and random components. In aggregate deterministic income grows at an average annual rate of 1.8% net of inflation, shocks feature stationarity, and

  19. Income inequality and happiness in 119 nations

    NARCIS (Netherlands)

    M.C. Berg (Maarten); R. Veenhoven (Ruut)

    2010-01-01

    textabstractINCOME INEQUALITY AND HAPPINESS IN 119 NATIONS All modern nations reduce income differences to some extent, and as a result there is an ongoing discussion about what degree of income inequality is acceptable. In this discussion libertarians oppose egalitarians and a principled consensus

  20. 45 CFR 74.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 74.24 Section 74.24 Public Welfare... COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.24 Program income. (a) The standards set forth in this section shall be used to account for program income related to...

  1. 34 CFR 74.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Program income. 74.24 Section 74.24 Education Office of... Program Management § 74.24 Program income. (a) The Secretary applies the standards contained in this section in requiring recipient organizations to account for program income related to projects financed in...

  2. 22 CFR 145.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 145.24 Section 145.24 Foreign....24 Program income. (a) The Department shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  3. 7 CFR 3019.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3019.24 Section 3019.24 Agriculture... Management § 3019.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects...

  4. 32 CFR 34.14 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 34.14 Section 34.14 National... Financial and Program Management § 34.14 Program income. (a) DoD Components shall apply the standards in this section to the disposition of program income from projects financed in whole or in part with...

  5. 49 CFR 19.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 19.24 Section 19.24 Transportation... Requirements § 19.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  6. 22 CFR 518.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Program income. 518.24 Section 518.24 Foreign... Financial and Program Management § 518.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income...

  7. 25 CFR 276.6 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Program income. 276.6 Section 276.6 Indians BUREAU OF... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.6 Program income. (a) No grantee receiving a grant.... (d) All other program income earned during the grant period shall be retained by the grantee and, in...

  8. 15 CFR 14.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Program income. 14.24 Section 14.24... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.24 Program income. (a) The standards... income related to projects financed in whole or in part with Federal funds. (b) Except as provided in...

  9. 20 CFR 632.34 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Program income. 632.34 Section 632.34... EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.34 Program income. (a) General. The provisions of 41 CFR 29-70.205, program income and interest earned, shall apply to Native American...

  10. 2 CFR 215.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Program income. 215.24 Section 215.24 Grants... income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with...

  11. Income Segregation between Schools and School Districts

    Science.gov (United States)

    Owens, Ann; Reardon, Sean F.; Jencks, Christopher

    2016-01-01

    Although trends in the racial segregation of schools are well documented, less is known about trends in income segregation. We use multiple data sources to document trends in income segregation between schools and school districts. Between-district income segregation of families with children enrolled in public school increased by over 15% from…

  12. 29 CFR 95.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program income. 95.24 Section 95.24 Labor Office of the... Program Management § 95.24 Program income. (a) Except as provided in paragraph (e) of this section, program income earned during the project period shall be retained by the recipient and added to funds...

  13. 20 CFR 435.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Program income. 435.24 Section 435.24... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.24 Program income. (a) Introduction... for program income related to projects financed in whole or in part with Federal funds. (b) Use of...

  14. 32 CFR 37.1335 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a...

  15. 32 CFR 32.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 32.24 Section 32.24 National... income. (a) DoD Components shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds...

  16. 28 CFR 70.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Program income. 70.24 Section 70.24...-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.24 Program income. (a... income related to projects financed in whole or in part with Department funds. (b) Except as provided in...

  17. 10 CFR 600.124 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.124 Section 600.124 Energy DEPARTMENT... Nonprofit Organizations Post-Award Requirements § 600.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed in whole or in...

  18. 24 CFR 511.76 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 511.76 Section 511... Program income. (a) General. Grantees and State recipients are neither encouraged to earn nor discouraged from earning program income in using rental rehabilitation grant amounts under this part. (b...

  19. 47 CFR 65.500 - Net income.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net income. 65.500 Section 65.500... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Interexchange Carriers § 65.500 Net income. The net income methodology specified in § 65.450 shall be utilized by all interexchange carriers that are...

  20. 47 CFR 65.450 - Net income.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net income. 65.450 Section 65.450... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Exchange Carriers § 65.450 Net income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services...

  1. 43 CFR 12.924 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.924 Section 12.924... Requirements § 12.924 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  2. 38 CFR 49.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program income. 49.24... income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with...

  3. 20 CFR 638.529 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... of student income and provide this to center operators and to the finance center. ...

  4. 45 CFR 2543.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2543.24 Section 2543.24 Public... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.24 Program income. (a) Federal... to account for program income related to projects financed in whole or in part with Federal funds. (b...

  5. 36 CFR 1210.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1210.24... Management § 1210.24 Program income. (a) The NHPRC applies the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  6. 7 CFR 550.23 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Program income. 550.23 Section 550.23 Agriculture... Financial Management § 550.23 Program income. (a) REE Agencies shall apply the standards set forth in this section in requiring Cooperator organizations to account for program income related to projects financed...

  7. 45 CFR 74.82 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 74.82 Section 74.82 Public Welfare... COMMERCIAL ORGANIZATIONS Special Provisions for Awards to Commercial Organizations § 74.82 Program income. The additional costs alternative described in § 74.24(b)(1) may not be applied to program income...

  8. 40 CFR 30.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 30.24 Section 30.24... income. (a) EPA shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds. (b...

  9. 40 CFR 35.6290 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 35.6290 Section 35.6290... Administration Requirements Under A Cooperative Agreement § 35.6290 Program income. The recipient must comply with the requirements regarding program income described in 40 CFR 31.25. Recoveries of Federal cost...

  10. 24 CFR 84.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Program income. 84.24 Section 84.24... income. (a) HUD shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds. (b...

  11. 24 CFR 570.426 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 570.426 Section 570... in Hawaii and Insular Areas Programs § 570.426 Program income. (a) The provisions of § 570.504(b) apply to all program income generated by a specific grant and received prior to grant closeout. (b) If...

  12. 7 CFR 3430.53 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3430.53 Section 3430.53 Agriculture...-GENERAL AWARD ADMINISTRATIVE PROVISIONS Post-Award and Closeout § 3430.53 Program income. (a) General... for program income related to projects financed in whole or in part with Federal funds. (b) Addition...

  13. 14 CFR 1260.124 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1260.124 Section 1260.124..., Hospitals, and Other Non-Profit Organizations Post-Award Requirements § 1260.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed...

  14. Five year neurodevelopment outcomes of perinatally HIV-infected children on early limited or deferred continuous antiretroviral therapy.

    Science.gov (United States)

    Laughton, Barbara; Cornell, Morna; Kidd, Martin; Springer, Priscilla Estelle; Dobbels, Els Françoise Marie-Thérèse; Rensburg, Anita Janse Van; Otwombe, Kennedy; Babiker, Abdel; Gibb, Diana M; Violari, Avy; Kruger, Mariana; Cotton, Mark Fredric

    2018-05-01

    Early antiretroviral therapy (ART) has improved neurodevelopmental outcomes of HIV-infected (HIV-positive) children; however, little is known about the longer term outcomes in infants commencing early ART or whether temporary ART interruption might have long-term consequences. In the children with HIV early antiretroviral treatment (CHER) trial, HIV-infected infants ≤12 weeks of age with CD4 ≥25% were randomized to deferred ART (ART-Def); immediate time-limited ART for 40 weeks (ART-40W) or 96 weeks (ART-96W). ART was restarted in the time-limited arms for immunologic/clinical progression. Our objective was to compare the neurodevelopmental profiles in all three arms of Cape Town CHER participants. A prospective, longitudinal observational study was used. The Griffiths mental development scales (GMDS), which includes six subscales and a global score, were performed at 11, 20, 30, 42 and 60 months, and the Beery-Buktenica developmental tests for visual motor integration at 60 months. HIV-exposed uninfected (HEU) and HIV-unexposed (HU) children were enrolled for comparison. Mixed model repeated measures were used to compare groups over time, using quotients derived from standardized British norms. In this study, 28 ART-Def, 35 ART-40W, 33 ART-96W CHER children, and 34 HEU and 39 HU controls were enrolled. GMDS scores over five years were similar between the five groups in all subscales except locomotor and general Griffiths (interaction p perception scores were significantly lower in HIV-infected children (mean standard scores: 75.8 ART-Def, 79.8 ART-40W, 75.9 ART-96W) versus 84.4 in HEU and 90.5 in HU (p perception where HIV-infected children scored lower. Poorer visual perception performance warrants further investigation. © 2018 The Authors. Journal of the International AIDS Society published by John Wiley & sons Ltd on behalf of the International AIDS Society.

  15. Income distribution and mortality in Sweden

    Directory of Open Access Journals (Sweden)

    Christina Lindholm

    2008-12-01

    Full Text Available

    Background: The hypothesis that a high income inequality on a societal level is associated with poor health outcomes has been both rejected and accepted in empirical studies. Whether the influence of economic circumstances on health operates at the individual level or societal level has important implications on policy and intervention alternatives. The objective of this study was to analyse the relationship between income inequality and mortality in Swedish municipalities and if the relationship varies depending on the mean income or on the time-lag between income inequality and mortality.

    Methods: The study was based on register data on mean income and income inequality (Gini coefficients from Statistics Sweden 1982 and 1998, aggregated on the municipality level. Data on age-standardised death rates per 100,000 persons were obtained for 1983, 1988, 1993, 1998 and 2002. The analysis on 1998 was a test of the robustness of the results.

    Results: The relationship between high income inequality in 1982 and mortality in 1983 was negative with a similar relationship in 1998. Using latency periods, the results show a decreasing trend of mortality in relation to higher Gini coefficients. A positive relationship between Gini and mean income implies that municipalities with larger income distribution also had a higher mean income and vice versa.

    Conclusions: High income inequality does not have a negative effect on mortality in Swedish municipalities. The municipalities with high income inequality have also high mean income as opposed to many other countries. The income level seems to be more substantial for mortality than the income inequality.

  16. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...

  17. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

  18. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... issuing temporary regulations that provide guidance as to qualified individuals with small business income who certify that they satisfy the gross income requirement for purposes of claiming a reduction in...

  19. 75 FR 27572 - Monthly Report of Excess Income and Annual Report of Uses of Excess Income

    Science.gov (United States)

    2010-05-17

    ... Income and Annual Report of Uses of Excess Income AGENCY: Office of the Chief Information Officer, HUD... permitted to retain Excess Income for projects under terms and conditions established by HUD. Owners must request to retain some or all of their Excess Income. The request must be submitted through http://www.pay...

  20. 75 FR 80364 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2010-12-22

    ... 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union... (FCUs) that do not qualify for a low-income designation using the geo-coding software the NCUA has developed for that purpose to submit an analysis of a statistically valid sample of their member income data...

  1. Optimal Taxation, Inequality and Top Incomes

    OpenAIRE

    Andrienko, Yuri; Apps, Patricia; Rees, Ray

    2014-01-01

    In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differen...

  2. Income inequality and socioeconomic gradients in mortality.

    Science.gov (United States)

    Wilkinson, Richard G; Pickett, Kate E

    2008-04-01

    We investigated whether the processes underlying the association between income inequality and population health are related to those responsible for the socioeconomic gradient in health and whether health disparities are smaller when income differences are narrower. We used multilevel models in a regression analysis of 10 age- and cause-specific US county mortality rates on county median household incomes and on state income inequality. We assessed whether mortality rates more closely related to county income were also more closely related to state income inequality. We also compared mortality gradients in more- and less-equal states. Mortality rates more strongly associated with county income were more strongly associated with state income inequality: across all mortality rates, r= -0.81; P=.004. The effect of state income inequality on the socioeconomic gradient in health varied by cause of death, but greater equality usually benefited both wealthier and poorer counties. Although mortality rates with steep socioeconomic gradients were more sensitive to income distribution than were rates with flatter gradients, narrower income differences benefit people in both wealthy and poor areas and may, paradoxically, do little to reduce health disparities.

  3. Income Elasticity Literature Review | Science Inventory | US ...

    Science.gov (United States)

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income growth adjustment factors are calculated using a combination of income elasticity estimates and income growth projections, both of which have remained essentially unchanged since 1999. These income elasticity estimates vary according to the severity of illness. EPA recently received advice from the SAB regarding the range of income elasticities to apply as well as the research standards to use when selecting income elasticity estimates. Following this advice, EPA consulted with a contractor to update its income elasticity and income growth projections, and generate new income growth adjustment factors. The SAB would evaluate the income elasticity estimates identified in the EPA-provided literature review, determining the extent to which these estimates are appropriate to use in human health benefits assessments.

  4. Moral considerations concerning income inequality

    Directory of Open Access Journals (Sweden)

    Jurjen P. de Vries

    2015-05-01

    Full Text Available The income inequality evident today has reached ethically unwarranted levels. In the Old and New Testament the Bible teaches us that disparity in wealth ought to meet the norms of justice and equity. Differences in income must be proportional to differences in the workers’performance and the responsibilities they assume. Employers and trade unions have the duty to ensure that these boundaries are respected. The government’s obligation is to take measures against the abuse of power monopolies, but it does not have to pursue income equality as such. Finally, where greed still rules society, Christians have the task to model a different life. In die hedendaagse samelewing kan aansienlike inkomsteverskille nie eties verantwoordword nie. In sowel die Ou as Nuwe Testament leer die Bybel ons dat verskille in inkomste aan die norm van regverdigheid en billikheid moet voldoen. Inkomsteverskille moet in ’n sinvolle verhouding tot die verskil in prestasie en verantwoordelikheid staan. Werkgewers en vakbonde moet in hierdie opsig die nodige grense in stand hou. Die owerheid kan maatreëls instel teen die wanpraktyke van magsmonopolieë, maar nie teen inkomste-ongelykhede as sulks nie. Wanneer hebsug die botoon in ’n samelewing voer, is dit die taak van Christene om’n eie lewenstyl te handhaaf. In de hedendaagse maatschappij zijn de inkomensverschillen groter dan ethisch verantwoord is. Het Oude en Nieuwe Testament van de Bijbel leren dat financiële verhoudingen moeten voldoen aan de normen van rechtvaardigheid en billijkheid. Inkomensverschillen moeten in redelijke verhouding staan tot het verschil in prestatie en verantwoordelijkheid. Werkgevers en vakorganisaties moeten hier de verantwoorde grenzen bewaken. De overheid neemt maatregelen tegen misbruik van machtsmonopolies ten eigen bate, maar voor haar is nivellering niet een doel op zich. En als in de maatschappij de hebzucht nog de boventoon voert, is het de taak van christenen hier een eigen

  5. The Unsteady Incomes Distribution in Ukraine

    Directory of Open Access Journals (Sweden)

    Farion Mychailina M.

    2017-06-01

    Full Text Available The unsteady distribution of resources among the population of Ukraine is connected with the influence of both political and economic reasons and factors. Differentiation of incomes is reinforced by the economy over-shadowing. The article considers the main approaches to the distribution of household incomes of Ukrainian population by the decile groups, taking account of a number of factors that affect their formation. As the main indicator for the study were selected statistics about the allocation of the total population of Ukraine for certain categories by the level of income including all kinds of profit – wages, benefit and mixed income, property income, social assistance, and transfers. The reasons of decreasing incomes and the emergence of a new term in the economy, «the sudden poverty» were analyzed. It has been concluded about prognosticated improving the economic situation of the country, which will significantly impact the balance of incomes of population.

  6. A Dream Deferred

    Science.gov (United States)

    Richard, Alan

    2004-01-01

    In this article, the author explains why segregation still lives in Summerton, the town where the Brown v. Board of Education struggle began. The author traces the history of how the desegregation, which was court-ordered in 1970, has placed the students in Summerton still at a disadvantage. The Briggs v. Eliott case was the earliest of the five…

  7. Deference and Due Process

    OpenAIRE

    Vermeule, Cornelius Adrian

    2015-01-01

    In the textbooks, procedural due process is a strictly judicial enterprise; although substantive entitlements are created by legislative and executive action, it is for courts to decide independently what process the Constitution requires. The notion that procedural due process might be committed primarily to the discretion of the agencies themselves is almost entirely absent from the academic literature. The facts on the ground are very different. Thanks to converging strands of caselaw ...

  8. Rural household income mobility in transitional China: Evidence from China Household Income Project

    OpenAIRE

    Yang, Sui

    2015-01-01

    Based on China Household Income Project rural data, this paper aims to study the changes of rural household income mobility in transitional China. The results show that with the economic reform and development, income mobility between 2007 and 2009 was much stronger than before. Regarding the structure of income mobility, the 'exchange mobility' is generally the major source, followed by the 'growth mobility'. The comparison with income inequality indicated that the low degree of mobility is ...

  9. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  10. Dual income tax: An option for the reform of personal income tax in Serbia?

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2008-01-01

    Full Text Available Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

  11. Voluntary income redistribution with migration.

    Science.gov (United States)

    Crane, R

    1992-01-01

    This study is concerned with the welfare magnet problem, in which disparities in transfer policies across states are believed to encourage recipient and possibly resource migration. "This study clarifies the terms of the debate by showing how the value of redistributing local resources depends not only on the value of income to each group, but also on the cost of the transfer in erosion of the resource base through migration and through the general equilibrium effects of such activity on local prices." The geographical focus is on the United States. excerpt

  12. Peripherality, income inequality, and life expectancy: revisiting the income inequality hypothesis.

    Science.gov (United States)

    Moore, Spencer

    2006-06-01

    Recent criticisms of the income inequality and health hypothesis have stressed the lack of consistent significant evidence for the stronger effects of income inequality among rich countries. Despite such criticisms, little attention has been devoted to the income-based criteria underlying the stratification of countries into rich/poor groups and whether trade patterns and world-system role provide an alternative means of stratifying groups. To compare income-based and trade-based criteria, 107 countries were grouped into four typologies: (I) high/low income, (II) OECD membership/non-membership, (III) core/non-core, and (IV) non-periphery/periphery. Each typology was tested separately for significant differences in the effects of income inequality between groups. Separate group comparison tests and regression analyses were conducted for each typology using Rodgers (1979) specification of income, income inequality, and life expectancy. Interaction terms were introduced into Rodgers specification to test whether group classification moderated the effects of income inequality on health. Results show that the effects of income inequality are stronger in the periphery than non-periphery (IV) (-0.76 vs -0.23; P income inequality and population health have assumed (i) income differences between countries best capture global stratification and (ii) the negative effects of income inequality are stronger in high-income countries. However, present findings emphasize (i) the importance of measuring global stratification according to trading patterns and (ii) the strong, negative effects of income inequality on life expectancy among peripheral populations.

  13. Healthcare investment and income inequality.

    Science.gov (United States)

    Bhattacharjee, Ayona; Shin, Jong Kook; Subramanian, Chetan; Swaminathan, Shailender

    2017-12-01

    This paper examines how the relative shares of public and private health expenditures impact income inequality. We study a two period overlapping generation's growth model in which longevity is determined by both private and public health expenditure and human capital is the engine of growth. Increased investment in health, reduces mortality, raises return to education and affects income inequality. In such a framework we show that the cross-section earnings inequality is non-decreasing in the private share of health expenditure. We test this prediction empirically using a variable that proxies for the relative intensity of investments (private versus public) using vaccination data from the National Sample Survey Organization for 76 regions in India in the year 1986-87. We link this with region-specific expenditure inequality data for the period 1987-2012. Our empirical findings, though focused on a specific health investment (vaccines), suggest that an increase in the share of the privately provided health care results in higher inequality. Copyright © 2017 Elsevier B.V. All rights reserved.

  14. National and International Income Dispersion and Aggregate Expenditures

    NARCIS (Netherlands)

    C. Fillat; J.F. François (Joseph)

    2004-01-01

    textabstractWe examine linkages between aggregate household income, distribution of that income, and aggregate cross-country expenditure patterns. We are able to decompose income effects into international income dispersion effects (from variations in average income) and national income dispersion

  15. 26 CFR 1.61-1 - Gross income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1 Gross...

  16. The Power of Percentage : Quantitative Framing of Pension Income

    NARCIS (Netherlands)

    Prast, Henriette; Teppa, F.

    2017-01-01

    We investigate whether the quantitative frame used to communicate future pension income to plan members matters for perceived pension income adequacy. We allocate plan members randomly to one of four pension income framing conditions: annual pension income, monthly pension income, pension income as

  17. Health consequences of the US Deferred Action for Childhood Arrivals (DACA) immigration programme: a quasi-experimental study.

    Science.gov (United States)

    Venkataramani, Atheendar S; Shah, Sachin J; O'Brien, Rourke; Kawachi, Ichiro; Tsai, Alexander C

    2017-04-01

    The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA) programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. We did a retrospective, quasi-experimental study using nationally representative, repeated cross-sectional data from the US National Health Interview Survey (NHIS) for the period January, 2008, to December, 2015. We included non-citizen, Hispanic adults aged 19-50 years in our analyses. We used a difference-in-differences strategy to compare changes in health outcomes among individuals who met key DACA eligibility criteria (based on age at immigration and at the time of policy implementation) before and after programme implementation versus changes in outcomes for individuals who did not meet these criteria. We additionally restricted the sample to individuals who had lived in the USA for at least 5 years and had completed high school or its equivalent, in order to hold fixed two other DACA eligibility criteria. Our primary outcomes were self-reported overall health (measured on a 5 point Likert scale) and psychological distress (Kessler 6 [K6] scale), the latter was administered to a random subset of NHIS respondents. Our final sample contained 14 973 respondents for the self-reported health outcome and 5035 respondents for the K6 outcome. Of these individuals, 3972 in the self-reported health analysis and 1138 in the K6 analysis met the DACA eligibility criteria. Compared with people ineligible for DACA, the introduction of DACA was associated with no significant change among DACA-eligible individuals in terms of self-reported overall health (b=0·056, 95% CI -0·024 to 0·14, p=0·17) or the likelihood of reporting poor or fair health (adjusted odds ratio [aOR] 0·98, 95% CI 0·66-1·44

  18. Health consequences of the US Deferred Action for Childhood Arrivals (DACA immigration programme: a quasi-experimental study

    Directory of Open Access Journals (Sweden)

    Atheendar S Venkataramani, DrMD

    2017-04-01

    Full Text Available Summary: Background: The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. Methods: We did a retrospective, quasi-experimental study using nationally representative, repeated cross-sectional data from the US National Health Interview Survey (NHIS for the period January, 2008, to December, 2015. We included non-citizen, Hispanic adults aged 19–50 years in our analyses. We used a difference-in-differences strategy to compare changes in health outcomes among individuals who met key DACA eligibility criteria (based on age at immigration and at the time of policy implementation before and after programme implementation versus changes in outcomes for individuals who did not meet these criteria. We additionally restricted the sample to individuals who had lived in the USA for at least 5 years and had completed high school or its equivalent, in order to hold fixed two other DACA eligibility criteria. Our primary outcomes were self-reported overall health (measured on a 5 point Likert scale and psychological distress (Kessler 6 [K6] scale, the latter was administered to a random subset of NHIS respondents. Findings: Our final sample contained 14 973 respondents for the self-reported health outcome and 5035 respondents for the K6 outcome. Of these individuals, 3972 in the self-reported health analysis and 1138 in the K6 analysis met the DACA eligibility criteria. Compared with people ineligible for DACA, the introduction of DACA was associated with no significant change among DACA-eligible individuals in terms of self-reported overall health (b=0·056, 95% CI −0·024 to 0·14, p=0·17 or the likelihood of reporting poor or fair

  19. Do Individuals Perceive Income Tax Rates Correctly?

    Science.gov (United States)

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

  20. Inequality, income, and poverty: comparative global evidence.

    Science.gov (United States)

    Fosu, Augustin Kwasi

    2010-01-01

    Objectives. The study seeks to provide comparative global evidence on the role of income inequality, relative to income growth, in poverty reduction.Methods. An analysis-of-covariance model is estimated using a large global sample of 1980–2004 unbalanced panel data, with the headcount measure of poverty as the dependent variable, and the Gini coefficient and PPP-adjusted mean income as explanatory variables. Both random-effects and fixed-effects methods are employed in the estimation.Results. The responsiveness of poverty to income is a decreasing function of inequality, and the inequality elasticity of poverty is actually larger than the income elasticity of poverty. Furthermore, there is a large variation across regions (and countries) in the relative effects of inequality on poverty.Conclusion. Income distribution plays a more important role than might be traditionally acknowledged in poverty reduction, though this importance varies widely across regions and countries.

  1. Under-reported income of Russian households

    Directory of Open Access Journals (Sweden)

    Yaroslav Murashov

    2016-03-01

    Full Text Available In the proposed paper, an attempt is made to estimate the proportion of unstated income for Russian households based on micro data. An overview of microeconomic approaches to estimating the scale of under-reported income is provided. These approaches are weakly represented in the national literature, so their strengths and weaknesses are also analyzed. A theoretical model of household consumer behavior is described that allows the size of under-reported income to be estimated. The structure of household incomes and expenditures is studied based on an RLMS sample for 2012. The model is estimated using household subsamples based on the type of household and household income. The estimation technique utilizes regression variables and random effects. The resulting subsample estimates were applied to the general population and compared with those obtained by other researchers using alternative methods and other data. A comparison is made to estimates of under-reported income developed for British households.

  2. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  3. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  4. Income distribution determinants and public spending efficiency

    OpenAIRE

    Afonso, António; Schuknecht, Ludger; Tanzi, Vito

    2008-01-01

    In this paper we examine the impact of public spending, education, and institutions on income distribution in advanced economies. We also assess the efficiency of public spending in redistributing income by using a DEA (Data Envelopment Analysis) nonparametric approach. We find that public policies significantly affect income distribution, notably via social spending, and indirectly via high quality education/human capital and via sound economic institutions. Moreover, for our set of OECD cou...

  5. Incomes and expenses of the households

    OpenAIRE

    Mirosław Gorczyca

    2007-01-01

    An analysis of the statistical spectrum of the incomes and expenses of the Polish households leads to the conclusion that the disposable incomes only slightly surpass the expenses of the households and, for a significant part of the households, are lower. There is a growing economic polarization of the society whose considerable part lives on incomes below the social minimum and even below the minimum of existence. The society, as a whole, only to a small extent enjoys the fruits of the econo...

  6. Immigration and the distribution of incomes

    OpenAIRE

    Blau, Francine D.; Kahn, Lawrence M.

    2012-01-01

    We review research on the impact of immigration on income distribution. We discuss routes through which immigration can affect income distribution in the host and source countries, including compositional effects and effects on native incomes. Immigration may affect the composition of skills among the residents of a country. Moreover, immigrants can, by changing relative factor supplies, affect native wage and employment rates and the return to capital. We then provide evidence on the level a...

  7. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power...

  8. Income diversification and risk for fishermen.

    Science.gov (United States)

    Kasperski, Stephen; Holland, Daniel S

    2013-02-05

    Catches and prices from many fisheries exhibit high interannual variability, leading to variability in the income derived by fishery participants. The economic risk posed by this may be mitigated in some cases if individuals participate in several different fisheries, particularly if revenues from those fisheries are uncorrelated or vary asynchronously. We construct indices of gross income diversification from fisheries at the level of individual vessels and find that the income of the current fleet of vessels on the US West Coast and in Alaska is less diverse than at any point in the past 30 y. We also find a dome-shaped relationship between the variability of individuals' income and income diversification, which implies that a small amount of diversification does not reduce income risk but that higher levels of diversification can substantially reduce the variability of income from fishing. Moving from a single fishery strategy to a 50-25-25 split in revenues reduces the expected coefficient of variation of gross revenues between 24% and 65% for the vessels included in this study. The increasing access restrictions in many marine fisheries through license reductions and moratoriums have the potential to limit fishermen's ability to diversify their income risk across multiple fisheries. Catch share programs often result in consolidation initially and may reduce diversification. However, catch share programs also make it feasible for fishermen to build a portfolio of harvest privileges and potentially reduce their income risk. Therefore, catch share programs create both threats and opportunities for fishermen wishing to maintain diversified fishing strategies.

  9. Life time income of men and women

    DEFF Research Database (Denmark)

    Bonke, Jens

    1992-01-01

    Life-time income is estimated here including the money value of household work. A modified opportunity principle is used, which means that non-employed women's price of time is found by calculating reservation wage rates. The overall results demonstrate that Danish women's ‘loss' of labour income...... during the child caring period is difficult for them to regain, and just to reach the same level of income as childless Danish women seems impossible; furthermore Danish men get a higher life-time income than Danish women even when we add the money value of household work...

  10. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  11. Effects of low income on infant health.

    Science.gov (United States)

    Séguin, Louise; Xu, Qian; Potvin, Louise; Zunzunegui, Maria-Victoria; Frohlich, Katherine L

    2003-06-10

    Few population-based studies have analyzed the link between poverty and infant morbidity. In this study, we wanted to determine whether inadequate income itself has an impact on infant health. We interviewed 2223 mothers of 5-month-old children participating in the 1998 phase of the Quebec Longitudinal Study of Child Development to determine their infant's health and the sociodemographic characteristics of the household (including household income, breast-feeding and the smoking habits of the mother). Data on the health of the infants at birth were taken from medical records. We examined the effects of household income using Statistics Canada definitions of sufficient (above the low-income threshold), moderately inadequate (between 60% and 99% of the low-income threshold) and inadequate (below 60% of the low-income threshold) income on the mother's assessment of her child's overall health, her report of her infant's chronic health problems and her report of the number of times, if any, her child had been admitted to hospital since birth. In the analysis, we controlled for factors known to affect infant health: infant characteristics and neonatal health problems, the mother's level of education, the presence or absence of a partner, the duration of breast-feeding and the mother's smoking status. Compared with infants in households with sufficient incomes, those in households with lower incomes were more likely to be judged by their mothers to be in less than excellent health (moderately inadequate incomes: adjusted odds ratio [OR] 1.5, 95% confidence interval [CI] 1.1-2.1; very inadequate incomes: adjusted OR 1.8, 95% CI 1.3-2.6). Infants in households with moderately inadequate incomes were more likely to have been admitted to hospital (adjusted OR 1.8, 95% CI 1.2-2.6) than those in households with sufficient incomes, but the same was not true of infants in households with very inadequate incomes (adjusted OR 0.7, 95% CI 0.4-1.2). Household income did not

  12. A comparative analysis of avoidable causes of childhood blindness in Malaysia with low income, middle income and high income countries.

    Science.gov (United States)

    Koay, C L; Patel, D K; Tajunisah, I; Subrayan, V; Lansingh, V C

    2015-04-01

    To determine the avoidable causes of childhood blindness in Malaysia and to compare this to other middle income countries, low income countries and high income countries. Data were obtained from a school of the blind study by Patel et al. and analysed for avoidable causes of childhood blindness. Six other studies with previously published data on childhood blindness in Bangladesh, Ethiopia, Nigeria, Indonesia, China and the United Kingdom were reviewed for avoidable causes. Comparisons of data and limitations of the studies are described. Prevalence of avoidable causes of childhood blindness in Malaysia is 50.5 % of all the cases of childhood blindness, whilst in the poor income countries such as Bangladesh, Ethiopia, Nigeria and Indonesia, the prevalence was in excess of 60 %. China had a low prevalence, but this is largely due to the fact that most schools were urban, and thus did not represent the situation of the country. High income countries had the lowest prevalence of avoidable childhood blindness. In middle income countries, such as Malaysia, cataract and retinopathy of prematurity are the main causes of avoidable childhood blindness. Low income countries continue to struggle with infections such as measles and nutritional deficiencies, such as vitamin A, both of which are the main contributors to childhood blindness. In high income countries, such as the United Kingdom, these problems are almost non-existent.

  13. The World Distribution of Income and Income Inequality: A Review of the Economics Literature*

    Directory of Open Access Journals (Sweden)

    Almas Heshmati

    2015-08-01

    Full Text Available This review covers a range of measures and methods frequently employed in the empirical analysis of global income inequality and global income distribution. Different determinant factors along with the quantification of their impacts and empirical results from different case studies are presented. A number of issues crucial to the study of global income inequality are also addressed. These are the concepts, measurement and decomposition of inequality, the world distribution of income and inequality measured at different levels of aggregation:global, international and intra-national. We analyze income at each of these levels, discuss the benefits and limitations of each approach and present empirical results found in the literature and compare them with those based on the World Income Inequality Database. Research on world income inequality supports increased awareness of the problem, its measurement and quantification, the identification of causal factors and policy measures that affect global income inequality.

  14. Impact of Income on Customers' Loyalty: Are Customers with Higher Income more Loyal?

    Directory of Open Access Journals (Sweden)

    Klopotan Igor

    2016-03-01

    Full Text Available Background: Recent research on customers’ loyalty mostly focuses on several indicators, such as price, income and promotion. However, the level of income and its impacts on customers' loyalty have not been investigated in greater details.

  15. Measuring Income and Projecting Energy Use

    International Nuclear Information System (INIS)

    Pitcher, Hugh M.

    2009-01-01

    Energy is a key requirement for a healthy, productive life and a major driver of the emissions leading to an increasingly warm planet. The implications of a doubling and redoubling of per capita incomes over the remainder of this century for energy use are a critical input into understanding the magnitude of the carbon management problem. A substantial controversy about how the Special Report on Emssions Scenarios (SRES) measured income and the potential implications of how income was measured for long term levels of energy use is revisited again in the McKibbin, Pearce and Stegman article appearing elsewhere in this issue. The recent release of a new set of purchasing power estimates of national income, and the preparations for creating new scenarios to support the IPCC's fifth assessment highlight the importance of the issues which have arisen surrounding income and energy use. Comparing the 1993 and 2005 ICP results on Purchasing Power Parity (PPP) based measures of income reveals that not only do the 2005 ICP estimates share the same issue of common growth rates for real income as measured by PPP and US $, but the lack of coherence in the estimates of PPP incomes, especially for developing countries raises yet another obstacle to resolving the best way to measure income. Further, the common use of an income term to mediate energy demand (as in the Kaya identity) obscures an underlying reality about per capita energy demands, leading to unreasonable estimates of the impact of changing income measures and of the recent high GDP growth rates in India and China. Significant new research is required to create both a reasonable set of GDP growth rates and long term levels of energy use.

  16. Correlations between Income inequality and antimicrobial resistance.

    Science.gov (United States)

    Kirby, Andrew; Herbert, Annie

    2013-01-01

    The aim of this study is to investigate if correlations exist between income inequality and antimicrobial resistance. This study's hypothesis is that income inequality at the national level is positively correlated with antimicrobial resistance within developed countries. Income inequality data were obtained from the Standardized World Income Inequality Database. Antimicrobial resistance data were obtained from the European antimicrobial Resistance Surveillance Network and outpatient antimicrobial consumption data, measured by Defined daily Doses per 1000 inhabitants per day, from the European Surveillance of antimicrobial Consumption group. Spearman's correlation coefficient (r) defined strengths of correlations of: > 0.8 as strong, > 0.5 as moderate and > 0.2 as weak. Confidence intervals and p values were defined for all r values. Correlations were calculated for the time period 2003-10, for 15 European countries. Income inequality and antimicrobial resistance correlations which were moderate or strong, with 95% confidence intervals > 0, included the following. Enterococcus faecalis resistance to aminopenicillins, vancomycin and high level gentamicin was moderately associated with income inequality (r= ≥0.54 for all three antimicrobials). Escherichia coli resistance to aminoglycosides, aminopenicillins, third generation cephalosporins and fluoroquinolones was moderately-strongly associated with income inequality (r= ≥0.7 for all four antimicrobials). Klebsiella pneumoniae resistance to third generation cephalosporins, aminoglycosides and fluoroquinolones was moderately associated with income inequality (r= ≥0.5 for all three antimicrobials). Staphylococcus aureus methicillin resistance and income inequality were strongly associated (r=0.87). As income inequality increases in European countries so do the rates of antimicrobial resistance for bacteria including E. faecalis, E. coli, K. pneumoniae and S. aureus. Further studies are needed to confirm these

  17. Deferred slanted-edge analysis: a unified approach to spatial frequency response measurement on distorted images and color filter array subsets.

    Science.gov (United States)

    van den Bergh, F

    2018-03-01

    The slanted-edge method of spatial frequency response (SFR) measurement is usually applied to grayscale images under the assumption that any distortion of the expected straight edge is negligible. By decoupling the edge orientation and position estimation step from the edge spread function construction step, it is shown in this paper that the slanted-edge method can be extended to allow it to be applied to images suffering from significant geometric distortion, such as produced by equiangular fisheye lenses. This same decoupling also allows the slanted-edge method to be applied directly to Bayer-mosaicked images so that the SFR of the color filter array subsets can be measured directly without the unwanted influence of demosaicking artifacts. Numerical simulation results are presented to demonstrate the efficacy of the proposed deferred slanted-edge method in relation to existing methods.

  18. Coming of Age on the Margins: Mental Health and Wellbeing Among Latino Immigrant Young Adults Eligible for Deferred Action for Childhood Arrivals (DACA).

    Science.gov (United States)

    Siemons, Rachel; Raymond-Flesch, Marissa; Auerswald, Colette L; Brindis, Claire D

    2017-06-01

    Undocumented immigrant young adults growing up in the United States face significant challenges. For those qualified, the Deferred Action for Childhood Arrivals (DACA) program's protections may alleviate stressors, with implications for their mental health and wellbeing (MHWB). We conducted nine focus groups with 61 DACA-eligible Latinos (ages 18-31) in California to investigate their health needs. Participants reported MHWB as their greatest health concern and viewed DACA as beneficial through increasing access to opportunities and promoting belonging and peer support. Participants found that DACA also introduced unanticipated challenges, including greater adult responsibilities and a new precarious identity. Thus, immigration policies such as DACA may influence undocumented young adults' MHWB in expected and unexpected ways. Research into the impacts of policy changes on young immigrants' MHWB can guide stakeholders to better address this population's health needs. MHWB implications include the need to reduce fear of deportation and increase access to services.

  19. Changes in Cardiovascular Disease Risk Factors With Immediate Versus Deferred Antiretroviral Therapy Initiation Among HIV-Positive Participants in the START (Strategic Timing of Antiretroviral Treatment) Trial

    DEFF Research Database (Denmark)

    Baker, Jason V; Sharma, Shweta; Achhra, Amit C

    2017-01-01

    INTRODUCTION: HIV infection and certain antiretroviral therapy (ART) medications increase atherosclerotic cardiovascular disease risk, mediated, in part, through traditional cardiovascular disease risk factors. METHODS AND RESULTS: We studied cardiovascular disease risk factor changes in the START...... (Strategic Timing of Antiretroviral Treatment) trial, a randomized study of immediate versus deferred ART initiation among HIV-positive persons with CD4+ cell counts >500 cells/mm3. Mean change from baseline in risk factors and the incidence of comorbid conditions were compared between groups....... The characteristics among 4685 HIV-positive START trial participants include a median age of 36 years, a CD4 cell count of 651 cells/mm3, an HIV viral load of 12 759 copies/mL, a current smoking status of 32%, a median systolic/diastolic blood pressure of 120/76 mm Hg, and median levels of total cholesterol of 168 mg...

  20. Inequality reducing properties of progressive income tax schedules: The case of endogenous income

    OpenAIRE

    Carbonell-Nicolau, Oriol; Llavador, Humberto

    2016-01-01

    The case for progressive income taxation is often based on the classic result of Jakobsson (1976) and Fellman (1976), according to which progressive and only progressive income taxes - in the sense of increasing average tax rates on income - ensure a reduction in income inequality. This result has been criticized on the ground that it ignores the possible disincentive effect of taxation on work effort, and the resolution of this critique has been a long-standing problem in public finance. Thi...

  1. A Note on the Effects of the Income Stabilisation Tool on Income Inequality in Agriculture

    NARCIS (Netherlands)

    Finger, R.; Benni, El N.

    2014-01-01

    Increasing concerns with income risks in agriculture have led to discussions on the introduction of an Income Stabilisation Tool (IST) in Europe. In this note, we extend existing evaluations of the IST by investigating the potential effect of the IST on inequality in farm incomes using Swiss

  2. Intergenerational income mobility – top incomes and assortative mating in Denmark

    DEFF Research Database (Denmark)

    Hussain, M. Azhar; Bonke, Jens; Munk, Martin D.

    2011-01-01

    This article investigates intergenerational income mobility among top-income people in Denmark focusing on the impact of assortative mating. Earnings and capital income are the variables of interest included in the analyzes testing the hypothesis that both wealth and social heritage are transferred...

  3. Widening Income Inequalities: Higher Education's Role in Serving Low Income Students

    Science.gov (United States)

    Dalton, Jon C.; Crosby, Pamela C.

    2015-01-01

    Many scholars argue that America is becoming a dangerously divided nation because of increasing inequality, especially in income distribution. This article examines the problem of widening income inequality with particular focus on the role that colleges and universities and their student affairs organizations play in serving low income students…

  4. 76 FR 36976 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2011-06-24

    ... NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Part 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union Administration (NCUA). ACTION: Final rule. SUMMARY... low-income designation using the geo-coding software the agency has developed for that purpose to...

  5. Nonlinearity and cross-country dependence of income inequality

    OpenAIRE

    Leena Kalliovirta; Tuomas Malinen

    2015-01-01

    We use top income data and the newly developed regime switching Gaussian mixture vector autoregressive model to explain the dynamics of income inequality in developed economies within the last 100 years. Our results indicate that the process of income inequality consists of two equilibriums identifiable by high inequality, high income fluctuations and low inequality, low income fluctuations. Our results also show that income inequality in the U.S. is the driver of income inequality in other d...

  6. Demography, Growth, and Global Income Inequality

    NARCIS (Netherlands)

    Rougoor, Ward; Van Marrewijk, Charles

    2015-01-01

    Global income inequality has been declining for several decades. We argue that global income inequality will reach its lowest level around 2027 and then will rise again. This development is the result of both economic and demographic forces. By combining economic projections with demographic

  7. The homogeneous marginal utility of income assumption

    NARCIS (Netherlands)

    Demuynck, T.

    2015-01-01

    We develop a test to verify if every agent from a population of heterogeneous consumers has the same marginal utility of income function. This homogeneous marginal utility of income assumption is often (implicitly) used in applied demand studies because it has nice aggregation properties and

  8. American Higher Education and Income Inequality

    Science.gov (United States)

    Hill, Catharine B.

    2016-01-01

    This paper demonstrates that increasing income inequality can contribute to the trends we see in American higher education, particularly in the selective, private nonprofit and public sectors. Given these institutions' selective admissions and commitment to socioeconomic diversity, the paper demonstrates how increasing income inequality leads to…

  9. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  10. Women, Livestock Markets and Income Management

    International Development Research Centre (IDRC) Digital Library (Canada)

    resource allocation. Men and women play different roles in agricultural ... income on their family while men spend 30-40% of their income, even ... egg sales becoming more male-dominated. In Kenya, most ... markets, including issues of mobility, balancing household ... Development programmes need to work with men and ...

  11. Income Inequality, Global Economy and the State

    Science.gov (United States)

    Lee, Cheol-Sung; Nielsen, Francois; Alderson, Arthur S.

    2007-01-01

    We investigate interrelationship among income inequality, global economy and the role of the state using an unbalanced panel data set with 311 observations on 60 countries, dated from 1970 to 1994. The analysis proceeds in two stages. First, we test for effects on income inequality of variables characterizing the situation of a society in the…

  12. FDI, Human Capital and Income Convergence

    DEFF Research Database (Denmark)

    Völlmecke, Dominik; Jindra, Björn; Marek, Philipp

    2016-01-01

    within Central and East European countries (CEECs), where we find indications of a poverty trap. In contrast to FDI, regional human capital seems to be associated with higher income levels. However, we identify a positive interaction of FDI and human capital in their relation with income growth dynamics....

  13. A Marketer's Guide to Discretionary Income.

    Science.gov (United States)

    Linden, Fabian; And Others

    Detailed information about discretionary income--how much money is available after day-to-day needs are met--is important for understanding how consumers spend their money. Business requires a precise definition of discretionary income to assess the market's size, growth, and demographic characteristics. Designed primarily for the marketing…

  14. Income and poverty in a developing economy

    Science.gov (United States)

    Chattopadhyay, A. K.; Ackland, G. J.; Mallick, S. K.

    2010-09-01

    We present a stochastic agent-based model for the distribution of personal incomes in a developing economy. We start with the assumption that incomes are determined both by individual labour and by stochastic effects of trading and investment. The income from personal effort alone is distributed about a mean, while the income from trade, which may be positive or negative, is proportional to the trader's income. These assumptions lead to a Langevin model with multiplicative noise, from which we derive a Fokker-Planck (FP) equation for the income probability density function (IPDF) and its variation in time. We find that high earners have a power law income distribution while the low-income groups have a Levy IPDF. Comparing our analysis with the Indian survey data (obtained from the world bank website: http://go.worldbank.org/SWGZB45DN0) taken over many years we obtain a near-perfect data collapse onto our model's equilibrium IPDF. Using survey data to relate the IPDF to actual food consumption we define a poverty index (Sen A. K., Econometrica., 44 (1976) 219; Kakwani N. C., Econometrica, 48 (1980) 437), which is consistent with traditional indices, but independent of an arbitrarily chosen "poverty line" and therefore less susceptible to manipulation.

  15. Hispanic Population Growth and Rural Income Inequality

    Science.gov (United States)

    Parrado, Emilio A.; Kandel, William A.

    2010-01-01

    We analyze the relationship between Hispanic population growth and changes in U.S. rural income inequality from 1990 through 2000. Applying comparative approaches used for urban areas we disentangle Hispanic population growth's contribution to inequality by comparing and statistically modeling changes in the family income Gini coefficient across…

  16. Econophysics of Income and Wealth Distributions

    Science.gov (United States)

    Chakrabarti, Bikas K.; Chakraborti, Anirban; Chakravarty, Satya R.; Chatterjee, Arnab

    2013-03-01

    1. Introduction; 2. Income and wealth distribution data for different countries; 3. Major socio-economic modellings; 4. Market exchanges and scattering process; 5. Analytic structure of the kinetic exchange market models; 6. Microeconomic foundation of the kinetic exchange models; 7. Dynamics: generation of income, inequality and development; 8. Outlook; References; Index.

  17. Reducing Income Transfers to Refugee Immigrants

    DEFF Research Database (Denmark)

    Rosholm, Michael; Vejlin, Rune Majlund

    2010-01-01

    We estimate the effect of lowering income transfers to refugee immigrants in Denmark - labeled start-help - using a competing risk framework. Refugee immigrants obtaining residence permit before July 2002 received larger income transfers than those who obtained their residence permit later...

  18. Income dynamics and the Affordable Care Act.

    Science.gov (United States)

    Shore-Sheppard, Lara D

    2014-12-01

    To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22-64 years. Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. © Health Research and Educational Trust.

  19. 78 FR 20705 - Fixed Income Roundtable

    Science.gov (United States)

    2013-04-05

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-69275; File No. 4-660] Fixed Income Roundtable... of fixed income markets. The roundtable will focus on the municipal securities, corporate bonds, and asset-backed securities markets. The roundtable discussion will be held in the multi-purpose room of the...

  20. Income and its distribution in preindustrial Poland

    NARCIS (Netherlands)

    Malinowski, Mikołaj; van Zanden, Jan Luiten

    This article presents per capita GDP and income distribution estimates for preindustrial Poland. It is based on a social table for the Voivodeship of Cracow in 1578. Our evidence indicates that income in Poland was distributed more equally than in contemporary Holland. However, the extraction rate

  1. Income Aspirations and Cooperation : Experimental Evidence

    NARCIS (Netherlands)

    Dalton, P.S.

    2010-01-01

    This article is the first attempt to study the empirical link between income aspirations and cooperation in a one shot public good game. By combining experimental with survey data, we find evidence that the more frustrated people are with their income, the lower is their propensity to cooperate with

  2. Minimum income protection in the Netherlands

    NARCIS (Netherlands)

    van Peijpe, T.

    2009-01-01

    This article offers an overview of the Dutch legal system of minimum income protection through collective bargaining, social security, and statutory minimum wages. In addition to collective agreements, the Dutch statutory minimum wage offers income protection to a small number of workers. Its

  3. Income inequality in today’s China

    Science.gov (United States)

    Xie, Yu; Zhou, Xiang

    2014-01-01

    Using multiple data sources, we establish that China's income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53–0.55. Analyzing comparable survey data collected in 2010 in China and the United States, we examine social determinants that help explain China’s high income inequality. Our results indicate that a substantial part of China’s high income inequality is due to regional disparities and the rural-urban gap. The contributions of these two structural forces are particularly strong in China, but they play a negligible role in generating the overall income inequality in the United States, where individual-level and family-level income determinants, such as family structure and race/ethnicity, play a much larger role. PMID:24778237

  4. Bilateral Trade Flows and Income Distribution Similarity

    Science.gov (United States)

    2016-01-01

    Current models of bilateral trade neglect the effects of income distribution. This paper addresses the issue by accounting for non-homothetic consumer preferences and hence investigating the role of income distribution in the context of the gravity model of trade. A theoretically justified gravity model is estimated for disaggregated trade data (Dollar volume is used as dependent variable) using a sample of 104 exporters and 108 importers for 1980–2003 to achieve two main goals. We define and calculate new measures of income distribution similarity and empirically confirm that greater similarity of income distribution between countries implies more trade. Using distribution-based measures as a proxy for demand similarities in gravity models, we find consistent and robust support for the hypothesis that countries with more similar income-distributions trade more with each other. The hypothesis is also confirmed at disaggregated level for differentiated product categories. PMID:27137462

  5. The price of fixed income market volatility

    CERN Document Server

    Mele, Antonio

    2015-01-01

    Fixed income volatility and equity volatility evolve heterogeneously over time, co-moving disproportionately during periods of global imbalances and each reacting to events of different nature. While the methodology for options-based "model-free" pricing of equity volatility has been known for some time, little is known about analogous methodologies for pricing various fixed income volatilities. This book fills this gap and provides a unified evaluation framework of fixed income volatility while dealing with disparate markets such as interest-rate swaps, government bonds, time-deposits and credit. It develops model-free, forward looking indexes of fixed-income volatility that match different quoting conventions across various markets, and uncovers subtle yet important pitfalls arising from naïve superimpositions of the standard equity volatility methodology when pricing various fixed income volatilities. The ultimate goal of the authors´ efforts is to make interest rate volatility standardization a valuable...

  6. The effect of private tubewells on income and income inequality in rural Pakistan

    Science.gov (United States)

    Wang, Zhiyu; Huang, Qiuqiong; Giordano, Mark

    2015-08-01

    Since the introduction of private tubewells in rural Pakistan, farmers have increasingly used groundwater to supplement canal water for irrigation and improve the reliability of the water supply. Farmers obtain groundwater either from their own tubewells or from other well owners. This paper examines the effect of private tubewells on rural income, both in terms of income level and income distribution since it may differ across farmers with different irrigation status (only canal water, canal water and groundwater from own tubewell, and canal water and purchased groundwater). The results show that private tubewells work to enhance rural income and reduce income inequality in rural Pakistan.

  7. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    OpenAIRE

    Canatay HACIKÖYLÜ

    2016-01-01

    There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 19...

  8. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    OpenAIRE

    Liu Rui Na

    2016-01-01

    China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual math...

  9. The Sensitivity of Income Polarization - Time, length of accounting periods, equivalence scales, and income definitions

    DEFF Research Database (Denmark)

    Azhar, Hussain

    This study looks at polarization and its components’ sensitivity to assumptions about equivalence scales, income definition, ethical income distribution parameters, and the income accounting period. A representative sample of Danish individual incomes from 1984 to 2002 is utilised. Results show...... that polarization has increased over time, regardless of the applied measure, when the last part of the period is compared to the first part of the period. Primary causes being increased inequality (alienation) and faster income growth among high incomes relative to those in the middle of the distribution....... Increasing the accounting period confirms the reduction in inequality found for shorter periods, but polarization is virtually unchanged, because income group identification increases. Applying different equivalence scales does not change polarization ranking for different years, but identification ranks...

  10. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    Directory of Open Access Journals (Sweden)

    Liu Rui Na

    2016-01-01

    Full Text Available China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual mathematical model, and turns out the same result. To solve the problem of “middle-income trap”, we must deal with the income inequality, need to strengthen the guidance and supervision while encourage the development of the private economy. Unswervingly adhere to the public sector of the economy’s dominant position, and continue to develop and perfect the public sector of the economy, along with the corresponding supporting measures.

  11. Caracterização dos perfilhos em pastos de capim-braquiária diferidos e adubados com nitrogênio Tiller characteristics in nitrogen fertilized and deferred signalgrass pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2009-04-01

    Full Text Available Este trabalho foi conduzido com o objetivo de avaliar o perfilhamento e as características estruturais de perfilhos em pastos de Brachiaria decumbens cv. Basilisk sob três períodos de diferimento da pastagem (73, 95 e 116 dias e quatro doses de nitrogênio (N (0, 40, 80 e 120 kg/ha. O delineamento experimental foi em blocos casualizados, com três repetições, em esquema de parcelas subdivididas. O número de perfilhos vegetativos (PV reduziu com o aumento do período de diferimento. Houve interação entre período de diferimento e dose de N para a densidade populacional de PV. O maior período de diferimento elevou o número de perfilhos reprodutivos (PR nos pastos de capim-braquiária, mas não houve efeito da dose de N sobre o número de perfilhos reprodutivos. O número de perfilhos mortos não foi influenciado pelos fatores estudados. Tanto o período de diferimento quanto a adubação nitrogenada aumentaram o peso de todas as categorias de perfilhos de capim-braquiária. As características estruturais dos perfilhos presentes nos pastos diferidos foram alteradas pelo período de diferimento e pela dose de nitrogênio. A redução do período de diferimento e a adubação nitrogenada são estratégias de manejo adequadas para aumentar o número de perfilhos vegetativos em pastos de Brachiaria decumbens cv. Basilisk.This work aimed to evaluate the tilling and tiller structural characteristics on Brachiaria decumbens cv. Basilisk pasture fertilized with nitrogen (N under different deferring periods. The treatments had 73, 95 and 116-day deferring periods, and 0, 40, 80 and 120 kg/ha N doses. A randomized block design with three replicates and subdivided plots was used. The number of vegetative tillers (VT reduced as the deferring period increased. Interaction between the deferring period and N doses on the VT population density was verified. The longest deferring period increased the number of reproductive tillers (RT on the B. decumbens

  12. 20 CFR 404.1096 - Self-employment income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Self-employment income. 404.1096 Section 404... INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1096 Self-employment income. (a) General. Self-employment income is the amount of your net...

  13. 26 CFR 1.1402(a)-8 - Community income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In case of an...

  14. 41 CFR 105-71.125 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Program income. 105-71... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.125 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  15. Marriage Meets the Joneses: Relative Income, Identity, and Marital Status

    Science.gov (United States)

    Watson, Tara; McLanahan, Sara

    2011-01-01

    This paper investigates the effect of relative income on marriage. Accounting flexibly for absolute income, the ratio between a man's income and a local reference group median is a strong predictor of marital status, but only for low-income men. Relative income affects marriage even among those living with a partner. A 10 percent higher reference…

  16. Income differentiation of households in the CR

    Directory of Open Access Journals (Sweden)

    Jana Stávková

    2011-01-01

    Full Text Available The Czech Republic has recently experienced phases of economic growth and periods of economic crisis, this fact affects the standard of living and household behaviour and affects the formation of life-style. This paper deals with the income situation of households. The main source of data is EU SILC survey from the years 2005 to 2008.The result of the enquiry and processing of primary data is information about the average income per household member, the poverty level and the number of households at risk of poverty. For the formulation of income differentiation is used Gini coefficient. Attention is paid to factors that affect income inequality (the number of household members, social group, age. Information, about the income situation of households, is amended by following indicators of material deprivation. The paper also analyses the impact of social transfers on income inequality. The analysis and subsequent solving of the problem of income inequality may be contributed with further analysis of empirical data of this type.

  17. Medicare payment changes and physicians' incomes.

    Science.gov (United States)

    Weeks, William B; Wallace, Amy E

    2002-01-01

    An effort to control the physician portion of Medicare expenditures and to narrow the income gap between primary care and procedure-based physicians was effected through t he enactment of the Medicare Fee Schedule (MFS). To determine whether academic and private sector physicians' incomes had demonstrated changes consistent with payment changes, we collected income information from surveys of private sector physicians and academic physicians in six specialties: (1) family practice; (2) general internal medicine; (3) psychiatry; (4) general surgery; (5) radiology; and (6) anesthesiology. With the exception of general internal medicine, the anticipated changes in Medicare revenue were not closely associated with income changes in either the academic or private sector group. Academic physicians were underpaid, relative to their private sector counterparts, but modestly less so at the end of the period examined. Our findings suggest that using changes in payment schedules to change incomes in order to influence the attractiveness of different specialties, even with a very large payer, may be ineffective. Should academic incomes remain uncompetitive with private sector incomes, it may be increasingly difficult to persuade physicians to enter academic careers.

  18. Interregional income differentials and migration: their interrelationships.

    Science.gov (United States)

    Tabuchi, T

    1988-02-01

    "The major objective of this paper is to demonstrate that interregional income differential is exogenous to interregional net migration, but not conversely. Utilizing Japanese prefectural-based data for 1954-82, we conduct the following three kinds of analyses to confirm this statement. Firstly, a simple comparison of the crests of interregional time-series plots was made to see which occurred first. Secondly, Sims', 1972, test of causality was done to investigate causation between urban/rural income differential and net migration. Finally, per capita income and population share were examined by two-dimensional phase diagram for nine regions." (SUMMARY IN FRE AND GER) excerpt

  19. Brazilian sawn wood price and income elasticity

    Directory of Open Access Journals (Sweden)

    Rommel Noce

    2010-09-01

    Full Text Available This study estimated the sawn wood demand price and income elasticity. Specifically it was estimated the priceelasticity of sawn wood, the cross price elasticity of wood panels and the income elasticity of Brazilian GDP. A log-log model withcorrection through outline of the mobile average (MA(1 was used, adjusted for the period of 1971 to 2006, which showed to bestable, with satisfactory significance levels. It was observed that sawn wood demand is inelastic in relation to price and elastic inrelation to income.

  20. Trust, Welfare States and Income Equality

    DEFF Research Database (Denmark)

    Bergh, Andreas; Bjørnskov, Christian

    2014-01-01

    The cross-country correlation between social trust and income equality is well documented, but few studies examine the direction of causality. We show theoretically that by facilitating cooperation, trust may lead to more equal outcomes, while the feedback from inequality to trust is ambiguous....... Using a structural equation model estimated on a large country sample, we find that trust has a positive effect on both market and net income equality. Larger welfare states lead to higher net equality but neither net income equality nor welfare state size seems to have a causal effect on trust. We...

  1. Legislated changes to federal pension income in Canada will adversely affect low income seniors' health.

    Science.gov (United States)

    Emery, J C Herbert; Fleisch, Valerie C; McIntyre, Lynn

    2013-12-01

    This study uses a population health intervention modeling approach to project the impact of recent legislated increases in age eligibility for Canadian federally-funded pension benefits on low income seniors' health, using food insecurity as a health indicator. Food insecurity prevalence and income source were assessed for unattached low income (seniors aged 65-69 years (population weighted n=151,485) using public use data from the Canadian Community Health Survey Cycle 4.1 (2007-2008). Seniors' benefits through federal public pension plans constituted the main source of income for the majority (79.4%) of low income seniors aged 65-69 years, in contrast to low income seniors aged 60-64 years who reported their main income from employment, employment insurance, Workers' Compensation, or welfare. The increase in income provided by federal pension benefits for low income Canadians 65 and over coincided with a pronounced (50%) decrease in food insecurity prevalence (11.6% for seniors ≥65 years versus 22.8% for seniors seniors' benefits in Canada from 65 to 67 years will negatively impact low income seniors' health, relegating those who are food insecure to continued hardship. © 2013.

  2. Income Inequality and Income Taxation in Canada: Trends in the Census 1980-2005

    Directory of Open Access Journals (Sweden)

    Kevin Milligan

    2013-08-01

    Full Text Available Faced with rising fiscal pressures and discontent over income inequality, many countries, Canada among them, are searching for remedies. Income tax systems offer an effective way of changing economic destinies, so it’s only natural for governments to regard tax policy as a panacea. The first step to a solution is to understand how income tax influences existing inequality. This paper provides an overview of trends in pre- and post-tax income distribution in Canada from 1980-2005, by drawing on a more comprehensive data source than those found in many existing studies — Canadian census data. The results are in broad agreement: money has been steadily accumulating in the top half of the income distribution since 1980, with the trend quickening after 1995. This is just as true for family after-tax incomes as it is for individual market incomes even after the impact of the income tax system is taken into account. Over the 25-year period studied, the Gini coefficient rose from 0.352 to 0.404 for pre-tax income, and from 0.312 to 0.349 for after-tax income, while the proportion of the increase undone by taxation fell to a low of 2 per cent after 1995, as the Canadian tax system became less redistributive. However, some progressive aspects remain. Improvements to refundable tax credits in the late 1990s led to a 20 per cent decline in the number of families falling under the Low-Income Cut-Off. Canada’s income tax system hasn’t kept pace with climbing pre-tax inequality, but it continues to be a useful aftertax equalizer for low-income families.

  3. Impact of income and income inequality on infant health outcomes in the United States.

    Science.gov (United States)

    Olson, Maren E; Diekema, Douglas; Elliott, Barbara A; Renier, Colleen M

    2010-12-01

    The goal was to investigate the relationships of income and income inequality with neonatal and infant health outcomes in the United States. The 2000-2004 state data were extracted from the Kids Count Data Center. Health indicators included proportion of preterm births (PTBs), proportion of infants with low birth weight (LBW), proportion of infants with very low birth weight (VLBW), and infant mortality rate (IMR). Income was evaluated on the basis of median family income and proportion of federal poverty levels; income inequality was measured by using the Gini coefficient. Pearson correlations evaluated associations between the proportion of children living in poverty and the health indicators. Linear regression evaluated predictive relationships between median household income, proportion of children living in poverty, and income inequality for the 4 health indicators. Median family income was negatively correlated with all birth outcomes (PTB, r = -0.481; LBW, r = -0.295; VLBW, r = -0.133; IMR, r = -0.432), and the Gini coefficient was positively correlated (PTB, r = 0.339; LBW, r = 0.398; VLBW, r = 0.460; IMR, r = 0.114). The Gini coefficient explained a significant proportion of the variance in rate for each outcome in linear regression models with median family income. Among children living in poverty, the role of income decreased as the degree of poverty decreased, whereas the role of income inequality increased. Both income and income inequality affect infant health outcomes in the United States. The health of the poorest infants was affected more by absolute wealth than relative wealth.

  4. The development of income and income differentiation in the Czech Republic according to the EU SILC

    Directory of Open Access Journals (Sweden)

    Jana Přikrylová

    2011-01-01

    Full Text Available The report deals with a brief description of the EU SILC (European Union – Statistics on Income and Living Conditions statistical enquiry, which is pursued by the Czech Statistical Office accordingly to the European Union methodical instructions. The survey sampling proceeds in order to coordinate the methodical procedures in all EU countries according to the Regulation (EC 1177/2003; and in the long term, it is meant to acquire the data on the income and social situation of inhabitants. The survey enables to obtain the representative data on the particular types of households income distributions, the way, quality and financial claims of living, the household equipment of things for long-time usage. Every year the survey is extended by the households living conditions modulus.The object of the paper concerns the delimitation of Czech households income levels in the years of 2005–2008 with the basic income characteristics quantification. The primary data of EU SILC survey conducted in the years of 2005–2008 were used for the income and income differentiation analysis. The Czech economics development after the period of transformation refers to a low income differentiation, therefore the basic methodical tools of income differentiation (Gini coefficient, income deciles analysis, Theil index, Robin Hood index will be used to prove such a matter of fact. The attention will be paid to the delimitation of the main factors influencing the income differentiation. The poverty and households endangered by poverty present a frequent topic of proffesional and laic discussions. The basic tools for the poverty level determination will be applicated in the paper, as well as the low income group analysis in particular years with the principal characteristics delimitation. The typical sign of a low income group presents social security benefits, whose structure will be introduced in the paper. At the close, we will approach to the EU SILC survey results

  5. Analysis of Income Inequality Based on Income Mobility for Poverty Alleviation in Rural China

    Directory of Open Access Journals (Sweden)

    Tingting Li

    2015-12-01

    Full Text Available Since the reform and opening up, the Chinese economy has achieved sustained high-speed growth. However, the widening gaps in income, especially for rural China, seem to be a dark lining to these extraordinary achievements. Taking the duration of poverty into the consideration, this article analyzes the income inequality of rural per capita net income (RPCNI based on income mobility in rural China. Analysis results showed that Gini coefficient of RPCNI declined, but that income mobility was mainly limited in the interior for low- and high-income groups. Income inequalities rose sharply within eastern and western China from 1990 to 2010. Benefiting from the developed economy, the upward mobility was universal in eastern China. The spillover effect on neighboring poor counties was feeble in western China, which directly caused long-term rich and poor. The Gini coefficient of RPCNI in central China was always at a low level, corresponding to the phenomenon of short-term rich and long-term poor. In northeastern China, the Gini coefficient sharply decreased and the large body of income mobility between non-neighboring groups was quite remarkable. The spatial pattern of intra-provincial Gini coefficient and income mobility of RPCNI has been divided by the “HU line”, which is a “geo-demographic demarcation line” discovered by Chinese population geographer HU Huanyong in 1935. In southeastern China, the characteristics of income mobility of each county depended on the distance between the county and the capital city. The spatial pattern of income mobility of RPCNI in agricultural provinces was different from that in non-agricultural provinces. According to the income inequality and income mobility, appropriate welfare and development policies was proposed to combat rural poverty at both regional and provincial scales.

  6. Economic returns to investment in AIDS treatment in low and middle income countries.

    Directory of Open Access Journals (Sweden)

    Stephen Resch

    Full Text Available Since the early 2000s, aid organizations and developing country governments have invested heavily in AIDS treatment. By 2010, more than five million people began receiving antiretroviral therapy (ART--yet each year, 2.7 million people are becoming newly infected and another two million are dying without ever having received treatment. As the need for treatment grows without commensurate increase in the amount of available resources, it is critical to assess the health and economic gains being realized from increasingly large investments in ART. This study estimates total program costs and compares them with selected economic benefits of ART, for the current cohort of patients whose treatment is cofinanced by the Global Fund to Fight AIDS, Tuberculosis and Malaria. At end 2011, 3.5 million patients in low and middle income countries will be receiving ART through treatment programs cofinanced by the Global Fund. Using 2009 ART prices and program costs, we estimate that the discounted resource needs required for maintaining this cohort are $14.2 billion for the period 2011-2020. This investment is expected to save 18.5 million life-years and return $12 to $34 billion through increased labor productivity, averted orphan care, and deferred medical treatment for opportunistic infections and end-of-life care. Under alternative assumptions regarding the labor productivity effects of HIV infection, AIDS disease, and ART, the monetary benefits range from 81 percent to 287 percent of program costs over the same period. These results suggest that, in addition to the large health gains generated, the economic benefits of treatment will substantially offset, and likely exceed, program costs within 10 years of investment.

  7. Income inequality: Implications and relevant economic policies

    Directory of Open Access Journals (Sweden)

    Arestis Philip

    2016-01-01

    Full Text Available The aim of this contribution is to discuss closely the implications of income inequality and the economic policies to tackle it, especially so in view of inequality being one of the main causes of the 2007/2008 international financial crisis and the “great recession” that subsequently emerged. Wealth inequality is also important in this respect, but the focus is on income inequality. Ever since the financial crisis and the subsequent “great recession”, inequality of income, and wealth, has increased and the demand for economic policy initiatives to produce a more equal distribution of income and wealth has become more urgent. Such reduction would help to increase the level of economic activity as has been demonstrated again more recently. A number of economic policy initiatives for this purpose will be the focus of this contribution.

  8. 22 CFR 226.82 - Program income.

    Science.gov (United States)

    2010-04-01

    ... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.82 Program income. The... commercial organization. ...

  9. Opportunities for Increased Production, Utilization and Income ...

    African Journals Online (AJOL)

    ALVs) and help realize their potential as sources of food and income, a case study was undertaken under the IPGRI programme on ALVs. The study was aimed at determining the priority ALVs and assessing their status in terms of

  10. Income inequality and the business cycle

    Directory of Open Access Journals (Sweden)

    Shahee Mostafa

    2015-01-01

    Full Text Available This paper first examines the relationship between ordinary least squares estimators of consumption and investment for 36 selected countries with their respective Gini indices. The analysis shows that income inequality is consistent with a smaller estimator of consumption and a greater estimator of investment. Second, the cycles of GDP, consumption and investment are dated separately to determine how the deepness and duration of cycles of those variables are correlated with the Gini indices of countries. The results show that income inequality leads to a deeper and longer decline of GDP, which causes a greater cumulative income loss of GDP during recession, and a somewhat faster speed of recovery during expansion. Likewise, the result of a correlation between Gini indices and the number of cycles in consumption, investment and GDP indicate that income inequality is associated with a greater number of cycles in consumption and GDP and a lower number of cycles in investment.

  11. Trends in Intergenerational Income Mobility in Denmark

    DEFF Research Database (Denmark)

    Munk, Martin David

    ) intergenerational elasticity of parent-child income increases between 1962 and 1982, indicating a decrease in social mobility across the period. We have used the cohorts 1962, 1967, 1972, 1977 and 1982 in the analysis in the period 1980-2012. Estimates proved very sensitive to changes in the (average) parental age......We study Intergenerational Income Mobility over time. (we do not do earnings mobility, here). The results are very preliminary! Compared to other countries IIM seems to relatively high in Denmark (around 0.2), so IGE is small, but is IIM also stable over time? We show that the (unconditional...... of outcome (PAO) and child age of outcome (CAO), particularly in respect to the latter. Indeed, depending on CAO (conditional on a fixed PAO), estimates for the 1962 cohort range from -0,14 (age 20) to 0,19 (age 50). Findings suggest that income measured at (roughly) age 35 or less reflect transitory income...

  12. Cancer Outcomes in Low-Income Elders

    Data.gov (United States)

    U.S. Department of Health & Human Services — Cancer Outcomes in Low-Income Elders, Is There An Advantage to Being on Medicaid Because of reduced financial barriers, dual Medicare-Medicaid enrollment of...

  13. 5 CFR 2634.302 - Income.

    Science.gov (United States)

    2010-01-01

    ... participant in a retirement plan of Coastal Airlines. Pursuant to such plan, the official and his spouse... has an ownership interest in a fast-food restaurant, from which she receives $10,000 in annual income...

  14. Taxation, Transfer Income and Stock Market Participation

    DEFF Research Database (Denmark)

    Fischer, Marcel; Astrup Jensen, Bjarne

    We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels are not h......We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels...... are not harmonized because poorer agents mainly use their transfer income to finance present consumption. (ii) Since the evolution of the economy determines both the level of tax revenues and the evolution of the stock market, transfer income is subject to stock market risk. Hence, poorer agents optimally reduce...

  15. Income Distribution Determinants and Inequality – International Comparison

    OpenAIRE

    Škare, Marinko; Stjepanovic, Saša

    2014-01-01

    This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different cl...

  16. The Chinese Economy and Income Inequality among East Asian Countries

    OpenAIRE

    Sumie Sato; Mototsugu Fukushige

    2010-01-01

    Using the Atkinson inequality measure of income distribution, we analyze the impact of China as a single country and examine the effect of its domestic income inequality on total income inequality among East Asian countries. First, we find that China's domestic income inequality exacerbated income inequality among East Asian countries from the 1980s, and this effect became even more pronounced from 1990. Second, the growth of China's per capita GDP had an equalizing effect on income distribut...

  17. How do we value our income from which we save?

    OpenAIRE

    Barbara Liberda; Marek Pęczkowski; Ewa Gucwa-Leśny

    2011-01-01

    In this paper we analyze the relationship between the perception of income as satisfying household needs and saving rate of this household. Using the multinomial logit regression function we measure the probability of a household to fall into one of the groups categorized by the subjective perception of income in relation to the current household disposable income. The variable specified for the valuation of income is income perception, defined as a class of observed disposable income located...

  18. The Path Analysis of Farmers' Income Structure in Yunnan Province

    OpenAIRE

    XIAO, Yongtian; CUI, Yu; HU, Lijia

    2015-01-01

    The problem of farmers' income growth is the key of issues concerning agriculture, countryside and farmers, so the farmers’ income growth is the fundamental starting point for agricultural and rural economic development. In this paper, we use the statistics concerning farmers' income in Yunnan Province from 1995 to 2012, to perform the path analysis of components of farmers' income in Yunnan Province, study the path of influence of components of farmers' income on farmers' net income, and t...

  19. Regional features of the individual income tax

    Directory of Open Access Journals (Sweden)

    L. V. Demina

    2016-01-01

    Full Text Available Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the

  20. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Satz, Emmanuel

    This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...... that many actual redistribution systems, featuring family-based transfers combined with individually-based taxes, generate schedules with negative jointness...

  1. Optimal Commodity Taxation and Income Distribution

    OpenAIRE

    Benassi, Corrado; Randon, Emanuela

    2015-01-01

    We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency tradeoff and to assess the impact of inequality changes on the optimal taxation of necessity and luxury goods. We show that the regressivity or progressivity of the tax system is determined by the distribution of luxuries and ne...

  2. Internal migration and income of immigrant families

    OpenAIRE

    Rashid, Saman

    2004-01-01

    Using a longitudinal dataset from the years 1995 and 2000, respectively, this study examines whether migration within the host country of Sweden generates higher total annual income for (two-earner) immigrant families. The empirical findings indicate that internal migration generates a positive outcome in terms of higher family income for newly arrived refugee-immigrant families. Further, with the length of residence in the host country, the monetary gain accruing from internal migration decr...

  3. AREVA net income: 649 million euros

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-03-15

    This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share.

  4. AREVA net income: 649 million euros

    International Nuclear Information System (INIS)

    2007-03-01

    This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share

  5. Democracy, property rights, income equality, and corruption

    OpenAIRE

    Dong, Bin; Torgler, Benno

    2011-01-01

    This paper presents theoretical and empirical evidence on the nexus between corruption and democracy. We establish a political economy model where the effect of democracy on corruption is conditional on income distribution and property rights protection. Our empirical analysis with cross-national panel data provides evidence that is consistent with the theoretical prediction. Moreover, the effect of democratization on corruption depends on the protection of property rights and income equality...

  6. SMEs’ corporate income tax compliance in Tanzania

    OpenAIRE

    Mahangila, Deogratius Ng'winula

    2014-01-01

    Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the ...

  7. A Hierarchy Model of Income Distribution

    OpenAIRE

    Fix, Blair

    2018-01-01

    Based on worldly experience, most people would agree that firms are hierarchically organized, and that pay tends to increase as one moves up the hierarchy. But how this hierarchical structure affects income distribution has not been widely studied. To remedy this situation, this paper presents a new model of income distribution that explores the effects of social hierarchy. This ‘hierarchy model’ takes the limited available evidence on the structure of firm hierarchies and generalizes it to c...

  8. Education Vouchers, Growth and Income Inequality

    OpenAIRE

    Buly A Cardak

    2004-01-01

    This paper uses a growth model with public and private education alternatives to investigate the implications of education voucher for economic growth and the evolution of income inequality. The results indicate that introducing education vouchers can increase economic growth. families that switch from public to private education due to vouchers experience higher incomes, leading to growth in the tax base which in turn raises public education expenditures and increases the growth of the whole...

  9. Coping with low incomes and cold homes

    International Nuclear Information System (INIS)

    Anderson, Will; White, Vicki; Finney, Andrea

    2012-01-01

    This paper presents findings from a study of low-income households in Great Britain which explored households’ strategies for coping both with limited financial resources in the winter months, when demand for domestic energy increases, and, in some cases, with cold homes. The study combined a national survey of 699 households with an income below 60 per cent of national median income with in-depth interviews with a subsample of 50 households. The primary strategy adopted by low-income households to cope with financial constraint was to reduce spending, including spending on essentials such as food and fuel, and thereby keep up with core financial commitments. While spending on food was usually reduced by cutting the range and quality of food purchased, spending on energy was usually reduced by cutting consumption. Sixty-three per cent of low-income households had cut their energy consumption in the previous winter and 47 per cent had experienced cold homes. Improvements to the thermal performance of homes reduced but did not eliminate the risk of going cold as any heating cost could be a burden to households on the lowest incomes. Householders’ attitudes were central to their coping strategies, with most expressing a determination to ‘get by’ come what may.

  10. A Pareto upper tail for capital income distribution

    Science.gov (United States)

    Oancea, Bogdan; Pirjol, Dan; Andrei, Tudorel

    2018-02-01

    We present a study of the capital income distribution and of its contribution to the total income (capital income share) using individual tax income data in Romania, for 2013 and 2014. Using a parametric representation we show that the capital income is Pareto distributed in the upper tail, with a Pareto coefficient α ∼ 1 . 44 which is much smaller than the corresponding coefficient for wage- and non-wage-income (excluding capital income), of α ∼ 2 . 53. Including the capital income contribution has the effect of increasing the overall inequality measures.

  11. Income Distribution Determinants and Inequality – International Comparison

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2014-08-01

    Full Text Available This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different classes (income deciles. Inflation, unemployment, export, labour force, population and unemployment however are the main determinants between income distribution dynamics according to the result of this study.

  12. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-01-01

    Background Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. Aims To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Method Multilevel analysis of population data from the Welsh Health Survey, 2003/04–2010. A total of 88 623 respondents aged 18–74 years were nested within 50 587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a ‘case’ of common mental disorder. Results High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88–0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04–1.22). Conclusions The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level. PMID:23470284

  13. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis.

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-04-01

    Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Multilevel analysis of population data from the Welsh Health Survey, 2003/04-2010. A total of 88,623 respondents aged 18-74 years were nested within 50,587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a 'case' of common mental disorder. High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88-0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04-1.22). The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level.

  14. Income inequality and income mobility in the Scandinavian countries compared to the United States

    OpenAIRE

    Aaberge, Rolf; Björklund, Anders; Jäntti, Markus; Palme, Mårten; Pedersen, Peder J.; Smith, Nina; Wennemo, Tom

    1996-01-01

    This paper compares income inequality and income mobility in the Scandinavian countries and the United States during the 1980's. The results demonstrate that inequality is greater in the United States than in the Scandinavian countries and that the ranking of countries with respect to inequality remains unchanged when the accounting period of income is extended from one to 11 years. The pattern of mobility turns out to be remarkably similar despite major differences in labor market and social...

  15. Changes in Cardiovascular Disease Risk Factors With Immediate Versus Deferred Antiretroviral Therapy Initiation Among HIV-Positive Participants in the START (Strategic Timing of Antiretroviral Treatment) Trial.

    Science.gov (United States)

    Baker, Jason V; Sharma, Shweta; Achhra, Amit C; Bernardino, Jose Ignacio; Bogner, Johannes R; Duprez, Daniel; Emery, Sean; Gazzard, Brian; Gordin, Jonathan; Grandits, Greg; Phillips, Andrew N; Schwarze, Siegfried; Soliman, Elsayed Z; Spector, Stephen A; Tambussi, Giuseppe; Lundgren, Jens

    2017-05-22

    HIV infection and certain antiretroviral therapy (ART) medications increase atherosclerotic cardiovascular disease risk, mediated, in part, through traditional cardiovascular disease risk factors. We studied cardiovascular disease risk factor changes in the START (Strategic Timing of Antiretroviral Treatment) trial, a randomized study of immediate versus deferred ART initiation among HIV-positive persons with CD4 + cell counts >500 cells/mm 3 . Mean change from baseline in risk factors and the incidence of comorbid conditions were compared between groups. The characteristics among 4685 HIV-positive START trial participants include a median age of 36 years, a CD4 cell count of 651 cells/mm 3 , an HIV viral load of 12 759 copies/mL, a current smoking status of 32%, a median systolic/diastolic blood pressure of 120/76 mm Hg, and median levels of total cholesterol of 168 mg/dL, low-density lipoprotein cholesterol of 102 mg/dL, and high-density lipoprotein cholesterol of 41 mg/dL. Mean follow-up was 3.0 years. The immediate and deferred ART groups spent 94% and 28% of follow-up time taking ART, respectively. Compared with patients in the deferral group, patients in the immediate ART group had increased total cholesterol and low-density lipoprotein cholesterol and higher use of lipid-lowering therapy (1.2%; 95% CI, 0.1-2.2). Concurrent increases in high-density lipoprotein cholesterol with immediate ART resulted in a 0.1 lower total cholesterol to high-density lipoprotein cholesterol ratio (95% CI, 0.1-0.2). Immediate ART resulted in 2.3% less BP-lowering therapy use (95% CI, 0.9-3.6), but there were no differences in new-onset hypertension or diabetes mellitus. Among HIV-positive persons with preserved immunity, immediate ART led to increases in total cholesterol and low-density lipoprotein cholesterol but also concurrent increases in high-density lipoprotein cholesterol and decreased use of blood pressure medications. These opposing effects suggest that, in

  16. Variabilidade espacial e temporal da vegetação em pastos de capim braquiária diferidos Spatial and temporal variability of vegetation on deferred signalgrass pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2010-04-01

    Full Text Available Avaliou-se a variabilidade espacial e temporal de características descritoras da condição de pastos diferidos de Brachiaria decumbens cv. Basilisk (capim-braquiária. Os tratamentos consistiram de combinações dos períodos de diferimento da pastagem (73, 103, 131 e 163 dias com os períodos de pastejo (29, 57 e 85 dias. Utilizou-se esquema de parcelas subdivididas e delineamento em blocos casualizados com duas repetições. Foi determinada a dispersão dos valores de altura do pasto, altura da planta estendida e do índice de tombamento do pasto. A variabilidade espacial da altura do pasto aumentou de forma linear com o período de diferimento, porém não foi influenciada pelo período de pastejo. O coeficiente de variação da altura da planta estendida diminuiu linearmente em pastos submetidos aos maiores períodos de diferimento e não foi afetado pelo período de pastejo. A variabilidade do índice de tombamento, no entanto, apresentou resposta quadrática ao período de diferimento, com ponto de máximo correspondente ao coeficiente de variação de 38,25% aos 130 dias. Em pastagens diferidas por curto período (73 dias, ocorreu variação negativa do coeficiente de variação durante o período de pastejo. Pastos de capimbraquiária sob diferimento por longos períodos possuem maior variabilidade da altura do pasto e menor heterogeneidade da altura da planta estendida. Além do efeito temporal, ocorre grande variabilidade espacial nas pastagens de capim-braquiária diferidas.It was evaluated spatial and temporal variability of status descriptive characters of Brachiaria decumbens (signalgrass cv. Basilisk deferred pastures. Treatments consisted of combinations of pasture deferring periods (73, 103, 131 and 163 days with grazing periods (29, 57 and 85 days. Randomized block design with two repetitions and subdivided plots was used. It was determined the dispersion of pasture height (PH, stretched plant height (SPH and falling index

  17. Income inequality in Romania: The exponential-Pareto distribution

    Science.gov (United States)

    Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

    2017-03-01

    We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

  18. The Influence of Deferred Action for Childhood Arrivals on Undocumented Asian and Pacific Islander Young Adults: Through a Social Determinants of Health Lens.

    Science.gov (United States)

    Sudhinaraset, May; To, Tu My; Ling, Irving; Melo, Jason; Chavarin, Josue

    2017-06-01

    There is an urgent need to provide evidence-based policies to address the health of the 11.7 million undocumented immigrants in the United States. Deferred Action for Childhood Arrivals (DACA) offers temporary relief to qualified undocumented immigrants. Asians and Pacific Islanders (APIs), in particular, are the fastest growing immigrant population; yet, little is known about their health challenges. This article examines the influence of DACA on the health of API undocumented young adults. In total, 32 unique participants participated in 24 in-depth interviews and four focus group discussions. Participants were aged 18-31 years and identified as undocumented API. DACA potentially improves health outcomes through four potential social determinants: economic stability, educational opportunities, social and community contexts, and access to health care. These determinants improve the mental health and sense of well-being among undocumented young adults. Targeted outreach and education in communities should be informed by these research findings with an eye toward promoting the economic, education, and health benefits of enrolling in DACA. Social policies that address the social determinants of health have significant potential to address health inequities. Copyright © 2017 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  19. Statistical analysis of the vibration loading of the reactor internals and fuel assemblies of reactor units type WWER-440 from deferent projects

    International Nuclear Information System (INIS)

    Ovcharov, O.; Pavelko, V.; Usanov, A.; Arkadov, G.; Dolgov, A.; Molchanov, V.; Anikeev, J.; Pljush, A.

    2006-01-01

    In this paper the following items have been presented: 1) Vibration noise instrument channels; 2) Vibration loading characteristics of control assemblies, internals and design peculiarities of internals of WWER-440 deferent projects; 3) Coolant flow rate through the reactor, reactor core, fuel assemblies and control assemblies for different projects WWER-440 and 4) Noise measurements of coolant speed per channel. The change of auto power spectrum density of absolute displacement detector signal for the last 12 years of SUS monitoring of the Kola NPP unit 2; the coherence functions groups between two SPND of the same level for the Kola NPP unit 1; the measured coolant flow rate at Paks NPP and the auto power spectrum density group of SPND signals from 11 neutron measuring channels of the Kola NPP unit 1 are given. The main factors of vibration loading of internals and fuel assemblies for Kola NPP units 1-4, Bohunice NPP units 1 and 2 and Novovoronezh NPP units 3 and 4 are also discussed

  20. Improved nonhuman animal welfare is related more to income equality than it is to income.

    Science.gov (United States)

    Morris, Michael C

    2013-01-01

    The link between nonhuman animal welfare, income, and income inequality (Gini coefficient) was tested using consumption of animal products, laws protecting animals on the farm from the worst abuses, and animals used in experimentation as indicators. Experimentation on all animals and on rodents significantly increased in high-income European countries, although there was some evidence that the increase in experimentation on cats and dogs started to flatten out for the highest income countries. Consumption of all flesh products in high-income countries declined in more equal societies. More equal high-income countries also had stricter regulations protecting animals, although the same correlation was not seen between U.S. states. In New Zealand, there was some evidence that testing on cats and dogs declined during years when equality was improving. The results provide little evidence for a Kuznets effect of income on animal welfare, with the possible exception of companion animal treatment. They do, however, suggest that greater equality can be a predictor for better treatment of animals. Previous research has strongly suggested that social conditions for humans improve with greater equality. The same may be true for nonhuman animals. Alternatively, conditions conducive to improving human income equality may also lead to better animal welfare outcomes.