WorldWideScience

Sample records for deferred operating income

  1. 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…

  2. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2820 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  3. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  4. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830 Account 283... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  5. 可抵扣亏损的递延所得税资产确认问题探析--以獐子岛递延所得税资产的确认为例%The Analysis of Deficit Deductible Deferred Income TaxAassets Confirmation---to confirm Zhangzi Island of deferred income tax assets as an example

    Institute of Scientific and Technical Information of China (English)

    王晓民; 白猛猛

    2015-01-01

    In the financial statements of the third‐quarter of 2014 ,Zhangzidao Group Co .Ltd , due to deficit ,confirmed the deferred income tax assets of 26 .4 million RMB ,which was later ,how‐ever ,called into question .This paper ,through the analysis of its main business products market prospect and financial situation ,comes to the conclusion that in the near future Zhangzidao Group Co . Ltd is not likely to obtain enough taxable income ,and therefore ,the confirmation of its deferred in‐come tax assets is unreasonable .In the end ,the author puts forward some advice about how to en‐hance the confirmation and management of deferred income tax assets of China’s listed companies in terms of Accounting Standards for Business Enterprises ( ASBE ) formulation , controlling shareholders and management responsibility ,and external audit supervision .%獐子岛集团在2014年三季度财务报表中,由于亏损而对2.64亿元递延所得税资产进行确认受到质疑。对獐子岛集团主营业务产品市场前景以及财务状况进行分析发现:獐子岛集团未来期间无法获得充足应纳税所得额,其递延所得税资产的确认是不合理的。从企业会计准则制定、控股股东以及管理层责任、外部审计监督三个方面提出加强我国上市公司递延所得税资产的确认与管理的建议。

  6. DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS

    National Research Council Canada - National Science Library

    Krugljak Z. I

    2016-01-01

    The article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations...

  7. The Impacts of Income from Non-agricultural Industries Operated by Rural households on Farmers’ Income

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Income from non-agricultural industries operated by rural households is an important income source of farmers’ income. According to the Regional Rural Residents’ Net Income Per Capita in 2004 issued by the State Statistics Bureau and the relevant statistics of national comprehensive investigation(CGSS2005) in 2005, the impacts of farmers’ income gap and farmers’ individual features on their income and the impacts of income from non-agricultural industries operated by rural households on farmers’ individual income differences are analyzed by applying Hierarchical Linear Models (HLM) as an analysis tool to establish the null model of HLM, excluding the second level model of the second level prediction variables and including the second level model of the second layer prediction variables. The analysis assumes that farmers’ individual income varies hugely in different provinces; farmers’ individual income has close relation with farmers’ individual features; the improvement of income from non-agricultural industries operated by rural households has different impacts on farmers’ income.

  8. Deferred Warping.

    Science.gov (United States)

    Knuth, Martin; Bender, Jan; Goesele, Michael; Kuijper, Arjan

    2016-03-18

    We introduce deferred warping, a novel approach for real-time deformation of 3D objects attached to an animated or manipulated surface. Our target application is virtual prototyping of garments where 2D pattern modeling is combined with 3D garment simulation which allows an immediate validation of the design. The technique works in two steps: First, the surface deformation of the target object is determined and the resulting transformation field is stored as a matrix texture. Then the matrix texture is used as look-up table to transform a given geometry onto a deformed surface. Splitting the process in two steps yields a large flexibility since different attachment types can be realized by simply defining specific mapping functions. Our technique can directly handle complex topology changes within the surface. We demonstrate a fast implementation in the vertex shading stage allowing the use of highly decorated surfaces with millions of triangles in real-time.

  9. 12 CFR 615.5209 - Deferred-tax assets.

    Science.gov (United States)

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal...

  10. 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.

  11. 26 CFR 35.3405-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Science.gov (United States)

    2010-04-01

    ... on pensions, annuities, and certain other deferred income. 35.3405-1 Section 35.3405-1 Internal... withholding on pensions, annuities, and certain other deferred income. The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of the...

  12. A New Deferred Sentencing Scheme

    Directory of Open Access Journals (Sweden)

    N. K. Chakravarti

    1968-10-01

    Full Text Available A new deferred sentencing scheme resembling double sampling scheme has been suggested from viewpoint of operational and administrative. It is recommended particularly when the inspection is destructive. The O.C. curves of the scheme for two sample sizes of 5 and 10 have been given.

  13. 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)

  14. DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2016-04-01

    Full Text Available The article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations. The importance of deferred tax assets and deferred tax liabilities as a key marker of efficiency of the tax policy of the agricultural organizations is emphasized. Its inefficiency can be judge by excess of deferred tax assets over deferred tax liabilities, which is seen as a temporary diversion of funds from the market, which has zero profitability. The conclusion was made about the improvement of financial stability and liquidity of the organization under the influence of deferred tax liabilities and the deteriorating financial situation, financial stability and liquidity under the influence of deferred tax assets. The effective income tax rate of the agricultural organizations of Krasnodar territory is determined; it does not exceed 3% and differs from general because of tax benefits, deductions and tax policy. The basic causes of appearance of temporary differences are identified by types in the account of the agricultural organizations. Typical errors in accounting for deferred taxes are described. A refined form of the report on financial results containing transcript of profit before tax from non-agricultural activities, with the aim of monitoring the relationship of accounting and taxable profit in the agricultural organizations

  15. [Deferred breast reconstruction - soul surgery?].

    Science.gov (United States)

    Kydlíček, Tomáš; Třešková, Inka; Třeška, Vladislav; Holubec, Luboš

    2013-01-01

    The loss or mutilation of a breast as a result of surgical treatment of neoplastic disease always represents a negative impact on a woman's psyche and negatively influences the quality of the woman's remaining life. The goal of our work was to implement deferred breast reconstruction into routine practice and the objectification of the influence of reconstruction on bodily integrity, quality of life, and the feeling of satisfaction in women. Women in remission from neoplastic disease after a radical mastectomy were indicated for breast reconstruction. Between January 2002 and December 2011 deferred breast reconstruction was carried out 174 × on 163 women, with an average age of 49.2 and an age range of 29-67 years. The most frequently used reconstruction method was a simple gel augmentation of the breast or a Becker expander/implant - 51 (29.3%) and 37 (21.3%), or in combination with a lateral thoracodorsal flap (31; 17.8% and 47; 27%); reconstruction using a free DIEP flap was carried out 7 × (4%). Complications occurred in 19 operations (10.9%) with a dominance of inflammation and pericapsular fibrosis, in a subjective analysis, satisfaction with the results prevailed, along with an increased quality of life after reconstruction. A growing number of deferred breast reconstructions, women's satisfaction with the results, the positive influence of renewed bodily integrity on the feeling of life satisfaction and the quality of life have elevated breast reconstructions to a qualitatively higher level.

  16. 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.

  17. 26 CFR 509.107 - Income from operation of ships or aircraft.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Income from operation of ships or aircraft. 509.107 Section 509.107 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or aircraft. Under Article V of...

  18. 26 CFR 521.107 - Income from operation of ships or aircraft.

    Science.gov (United States)

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.107 Income from operation of ships or aircraft. The income derived from the operation of ships or aircraft registered in Denmark by a nonresident alien...

  19. 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.

  20. Development of underground-mine cost-estimating equations. [Dependence of initial capital cost, deferred capital cost and annual operating cost on region, annual mine output and seam depth

    Energy Technology Data Exchange (ETDEWEB)

    1981-03-06

    Table 3.3 summarizes the initial capital, deferred capital, and operating costs (in millions of 1980 dollars) for the four regionally-based underground model mines. The initial capital is divided into two components, fixed and variable. The fixed component is just the investment cost for surface facilities, which is assumed to be independent of mine size. The rest of the initial capital cost is associated with production (primarily face-related) and is assumed to vary linearly with mine size (i.e., annual output). There exists a concern that deferred capital costs will change due to entry mode. However, the installations concerned primarily with this point are depreciated off over the mine life and are not targeted for replacement. Therefore, deferred capital costs will not change significantly with entry mode changes or seam depth. In conclusion, it is our feeling that, within the resources of this project, development of cost adjustment factors relating productivity to various supply regions and seam heights is not practical. Assuming that productivity and, therefore, cost is independent of seam height will introduce errors into the system; however, their extent should be minimized by the incorporation of multiple model mines into the RAMC. Lastly, the relationship presented in this memorandum for depth of cover should be used in the RAMC.

  1. Deferred Compensation Becomes More Common

    Science.gov (United States)

    June, Audrey Williams

    2006-01-01

    A key part of the compensation package for some college and university presidents is money that they do not receive in their paychecks. Formally known as deferred compensation, such payments can take many forms, including supplemental retirement pay, severance pay, or even bonuses. With large institutions leading the way, deferred compensation has…

  2. 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.

  3. 26 CFR 1.404(d)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Science.gov (United States)

    2010-04-01

    ... of deferred compensation and deferred benefits for independent contractors. (Temporary) 1.404(d)-1T... Questions and answers relating to deductibility of deferred compensation and deferred benefits for..., deferring the receipt of compensation or providing for deferred benefits for service providers with respect...

  4. Present Action Spurs Deferred Giving.

    Science.gov (United States)

    Jarc, Jerry A.

    1985-01-01

    Examines ways parishes or schools can promote deferred gifts, payable on death to the parish or institution. Suggests that financial planning seminars and will clinics, planned-giving promotion committees, and dissemination of free pamphlets on estate planning are good ways to promote these bequests. (DMM)

  5. 47 CFR 32.7210 - Operating investment tax credits-net.

    Science.gov (United States)

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32... qualified expenditures related to regulated operations which the company defers rather than recognizes... amortization of each year's investment tax credits included in Account 4320 for investment services...

  6. The employment and income benefits of airport operation on the country in transition

    Directory of Open Access Journals (Sweden)

    Sonia Huderek-Glapska

    2013-03-01

    Full Text Available Background: The air transport market in Poland is undergoing significant changes, which take place both on the demand and supply side. Polish airports have experienced the unprecedented growth of air traffic. However, the increase in the number of airline connections - which benefits airports, passengers, aircraft industry and, indirectly, the whole society - at the same time results in the growth of social costs reflected by the intensification of noise and environmental pollution. The benefits of airport operation are reflected in the generation of employment and income. Existing literature reveals a gap in the knowledge in respect of impact of aviation in countries in transition. Material and methods: This paper investigates the applicability of socio-economic impact of air transport model to country in transition. In particular, it presents the employment and income benefits of airport operation. The input-output model is employed to measure the economic benefits of airport operation. The largest airport in Poland, Warsaw Chopin Airport is used as a case study. Results: The estimation results for the income and employment effects are found to be significant.  The operations of Warsaw Chopin Airport contributed to the generation of 527.8m EUR in current prices in 2011. Altogether, 19,349 jobs have been generated as the result of the direct, indirect and induced impact of Warsaw Chopin Airport.  Conclusion:  The size of production in the airport expressed in the number of aircraft operations and the number of passengers and goods serviced is positively correlated with the level of economic impact. The restriction on the development of the airport reflected by the inability to meet transport needs expressed by the society may generate opportunity costs.  

  7. 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...

  8. 26 CFR 301.6058-1 - Information required in connection with certain plans of deferred compensation.

    Science.gov (United States)

    2010-04-01

    ... purposes of this section, the term “funded plan of deferred compensation” means each pension, annuity... 405(a); individual retirement accounts and annuities described in sections 408(a) and 408(b); and... Retirement Income Security Act of 1974; (88 Stat. 840)). The term does not include annuity...

  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. Open access for operational research publications from low- and middle-income countries: who pays?

    Science.gov (United States)

    Zachariah, R; Kumar, A M V; Reid, A J; Van den Bergh, R; Isaakidis, P; Draguez, B; Delaunois, P; Nagaraja, S B; Ramsay, A; Reeder, J C; Denisiuk, O; Ali, E; Khogali, M; Hinderaker, S G; Kosgei, R J; van Griensven, J; Quaglio, G L; Maher, D; Billo, N E; Terry, R F; Harries, A D

    2014-09-21

    Open-access journal publications aim to ensure that new knowledge is widely disseminated and made freely accessible in a timely manner so that it can be used to improve people's health, particularly those in low- and middle-income countries. In this paper, we briefly explain the differences between closed- and open-access journals, including the evolving idea of the 'open-access spectrum'. We highlight the potential benefits of supporting open access for operational research, and discuss the conundrum and ways forward as regards who pays for open access.

  11. 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.

  12. Deferred Item and Vehicle Routing within Integrated Networks

    OpenAIRE

    2002-01-01

    This paper studies the possible integration of long-haul operations by transportation mode and service level (defined by guaranteed delivery time) for package delivery carriers. Specifically, we consider the allocation of deferred items to excess capacity on alternative modes in ways that allow all transportation modes to be utilized better. Model formulation and solution techniques are discussed. The solution techniques presented produce efficient solutions for large-scale problem instances....

  13. The role of non-operating income in community benefit provision by not-for-profit hospitals.

    Science.gov (United States)

    Song, Paula H; McCullough, Jeffrey S; Reiter, Kristin L

    2013-01-01

    Not-for-profit hospitals are under increased public scrutiny for providing what some view as insufficient levels of community benefit compared to their tax-exempt benefits. One potential driver of community benefit is financial surplus, which arises from both patient care (operating) activities and non-patient care (non-operating) activities. This study addresses the effect of hospitals' non-operating income on not-for-profit hospitals' provision of community benefit. The study sample includes 217 unique not-for-profit, non-governmental, general, acute care hospitals in California between 1997 and 2010 that filed annual reports with the California Office of Statewide Health Planning and Development (OSHPD). We model the effect of hospitals' operating and non-operating incomes on hospitals' community benefit, controlling for observable hospital characteristics such as scale and system membership, local competition, time trends, and hospital fixed effects. Our results indicate that non-operating income has no effect on levels of community benefit provided by not-for-profit hospitals. This finding suggests that not-for-profit hospitals budget for uncompensated care at levels that are prioritized over other potential investments if non-operating income falls, but remain fixed if non-operating income rises.

  14. 17 CFR 256.253 - Other deferred credits.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Other deferred credits. 256... HOLDING COMPANY ACT OF 1935 8. Deferred Credits § 256.253 Other deferred credits. This account shall include advance billings and receipts and other deferred credit items, not provided for elsewhere...

  15. 26 CFR 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Science.gov (United States)

    2010-04-01

    ... of deferred compensation and deferred benefits for employees. (Temporary) 1.404(a)-1T Section 1.404(a... relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) Q-1... contributions or compensation under section 404(a)? A-1: As amended by the Tax Reform Act of 1984, section 404(b...

  16. 78 FR 39984 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Science.gov (United States)

    2013-07-03

    ... year of the discharge, enhancing its dividend paying capacity, and has recognized an economic cost in the year the OID accrues, decreasing its dividend paying capacity. Therefore, earnings and profits are... contribution of the debt instrument to capital, the complete forgiveness of the indebtedness by the holder of...

  17. Examination of Factors that Influence the Operation Income and Expenditure Balance Difference Rate of 20 Educational Foundation Universities.

    Science.gov (United States)

    Nakajima, Hisato; Yano, Kouya; Nagasawa, Kaoko; Katou, Satoka; Yokota, Kuninobu

    2017-01-01

    The objective of this study is to examine the factors that influence the operation income and expenditure balance ratio of school corporations running university hospitals by multiple regression analysis. 1. We conducted cluster analysis of the financial ratio and classified the school corporations into those running colleges and universities.2. We conducted multiple regression analysis using the operation income and expenditure balance ratio of the colleges as the variables and the Diagnosis Procedure Combination data as the explaining variables.3. The predictive expression was used for multiple regression analysis. 1. The school corporations were divided into those running universities (7), colleges (20) and others. The medical income ratio and the debt ratio were high and the student payment ratio was low in the colleges.2. The numbers of emergency care hospitalizations, operations, radiation therapies, and ambulance conveyances, and the complexity index had a positive influence on the operation income and expenditure balance ratio. On the other hand, the number of general anesthesia procedures, the cover rate index, and the emergency care index had a negative influence.3. The predictive expression was as follows.Operation income and expenditure balance ratio = 0.027 × number of emergency care hospitalizations + 0.005 × number of operations + 0.019 × number of radiation therapies + 0.007 × number of ambulance conveyances - 0.003 × number of general anesthesia procedures + 648.344 × complexity index - 5877.210 × cover rate index - 2746.415 × emergency care index - 38.647Conclusion: In colleges, the number of emergency care hospitalizations, the number of operations, the number of radiation therapies, and the number of ambulance conveyances and the complexity index were factors for gaining ordinary profit.

  18. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other deferred... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  19. ECONOMIC AND SOCIAL OPERATIONAL EFFICIENCY OF MARKET DISTRIBUTION OF INCOME: APPROACHES TO EVALUATION

    Directory of Open Access Journals (Sweden)

    Z. Halushka

    2015-03-01

    Full Text Available This article provides a comparison between scientific approaches to understanding the economic and social efficiency of market income distribution. Based on multidisciplinary approaches the essence of the concepts of fairness and efficiency in the distribution; explored approaches to combining efficiency and equity used in policy income distribution at different levels of management; the possible social and economic consequences of ineffective regulation of income in today’s economy. The analysis is based on comparing the four concepts of justice that are considered socially efficient. Considered: utilitarian, formulated by J. Bentham; egalitarian, which provides for equal distribution; market (liberal approach – to polar egalitarian and roulzianskyy that treats justice as fairness, approaches. Based on the generalization of existing approaches analyzed method of estimating social justice in the distribution and the possibility of its application. The structure of the article includes the following sections: 1.Views on terms of efficiency and equity in the distribution of resources and income; 2. Classical and modern approaches to combining efficiency and equity in the distribution; 3. Conflicts combination of the principles of fairness and efficiency in the distribution of incomes policy. The authors also noted that the uneven distribution of income acts as an objective reality, and the question is to prevent dangerous indicators of this unevenness. Market income distribution does not guarantee every person an acceptable level of income. The causes of irregularity are: differences in abilities, mental as well as physical; differences in possession of the property, in the educational level and group reasons associated with luck, chance, surprise win more. This is a definite social injustice market. State, taking a significant share of responsibility for maintaining a basic human right to a dignified life, organizes redistribution.

  20. 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...

  1. Analisis Pengaruh Company Size, Return on Assets, Financial Leverage, dan Operating Leverage terhadap Income Smoothing Practices pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Auditya Williyarto Pradana

    2012-05-01

    Full Text Available The primary objectives of this research is to learn the amounts of industrial company using income smoothing practices and effecting among company size, return on assets, financial leverage, and operating leverage with income smoothing practices neither simultaneous nor partial. Data secondary collected by industrial companies listed at Indonesian Stock Exchage and the journal preceding research persons. The sesults of this research describe that there are 11 from 31 samples of industrial company using income smoothing practices. Company size, Return on assets, and financial leverage have not any an effecting significant to income smoothing practices, and Operating leverage have an effecting significant to income smoothing practices, but Company size, Return on assets, Financial leverage, and Operating Leverage have the simultaneous effecting significants to income smoothing practices. The topic of this research can be continued using a certain industrial groups or added many new independence variables, because if compared to proceeding research persons who mention the same and differences of its.

  2. The Costs and Benefits of Deferred Giving.

    Science.gov (United States)

    Fink, Norman S.; Metzler, Howard C.

    It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

  3. 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 capita

  4. The Costs and Benefits of Deferred Giving.

    Science.gov (United States)

    Fink, Norman S.; Metzler, Howard C.

    It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

  5. 42 CFR 60.12 - Deferment.

    Science.gov (United States)

    2010-10-01

    ... approve the deferment. The lender or holder may rely in good faith upon statements of the borrower and the... to the lender or holder. When those verification statements or other information conflict with... established by the Public Health Service for the payment of uniform levels of financial support for...

  6. Deferred Executive Compensation Policies in Chinese State-owned Enterprises

    Institute of Scientific and Technical Information of China (English)

    Min Ju

    2007-01-01

    Since the commencement of industrial reform in China, most Chinese state-owned enterprises have adopted a deferred executive compensation policy to provide incentives for their management teams. However, the effectiveness of such a policy needs to be evaluated In this paper, we specify a model of deferred executive compensation policy, in which the compensation for executives is contingent on firms 'future revenue. The model suggests that under deferred executive compensation policies, managers exhibit an increasing level of effort in every period. Furthermore, the deferred compensation policy encourages managers to make long-term investments, which might generate revenue even after the termination of managerial contracts.

  7. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Science.gov (United States)

    2010-04-01

    ... item of community income relative to other income items, the couple's financial situation, the requesting spouse's educational background and business experience, and whether the item of community...

  8. 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

  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. 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 patients with ST-segment elevation myocardial infarction (STEMI) treated with primary percutaneous coronary intervention (PCI) and deferred stenting. OBJECTIVES: This study sought to evaluate the effect of deferred stent implantation on infarct size, myocardial salvage, and microvascular obstruction (MVO......) in patients with STEMI. METHODS: In the present DANAMI-3 substudy, a total of 510 patients with STEMI were randomized to PCI with deferred versus immediate stent implantation. The patients underwent a cardiac magnetic resonance examination before discharge after the index procedure and again 3 months later...

  11. 26 CFR 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Science.gov (United States)

    2010-04-01

    ... nonqualified deferred compensation plans. 31.3121(v)(2)-1 Section 31.3121(v)(2)-1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(v)(2)-1 Treatment of amounts... under a nonqualified deferred compensation plan within the meaning of section 3121(v)(2) and this...

  12. Analisis Pengaruh Company Size, Return on Assets, Financial Leverage, dan Operating Leverage terhadap Income Smoothing Practices pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

    OpenAIRE

    Auditya Williyarto Pradana; Sunaryo Sunaryo

    2012-01-01

    The primary objectives of this research is to learn the amounts of industrial company using income smoothing practices and effecting among company size, return on assets, financial leverage, and operating leverage with income smoothing practices neither simultaneous nor partial. Data secondary collected by industrial companies listed at Indonesian Stock Exchage and the journal preceding research persons. The sesults of this research describe that there are 11 from 31 samples of industrial com...

  13. Help Is Available on Tax-Deferred Annuity Programs.

    Science.gov (United States)

    School Administrator, 1985

    1985-01-01

    Briefly reviews different types of tax-deferred annuities (TDA's) and describes the National Education Association's TDA Studies--comparative analyses of specific fixed, variable, and qualified mutual fund annuity packages. (PGD)

  14. 7 CFR 930.63 - Deferment of restricted obligation.

    Science.gov (United States)

    2010-01-01

    ... SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE TART CHERRIES GROWN IN THE STATES OF MICHIGAN, NEW YORK, PENNSYLVANIA, OREGON, UTAH, WASHINGTON, AND WISCONSIN... regulations issued thereunder, secure bonds on restricted percentage cherries to temporarily defer the...

  15. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186, Miscellaneous... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  16. 7 CFR 1721.106 - Repayment of deferred payments.

    Science.gov (United States)

    2010-01-01

    ... energy project(s), distributed generation project(s), and the contribution(s)-in-aid of construction. An... period starting with the next payment (November if paying on a monthly basis). When a Borrower defers...

  17. 38 CFR 3.271 - Computation of income.

    Science.gov (United States)

    2010-07-01

    ... goods sold, or expenditures for rent, taxes, and upkeep, or costs of repairs or replacements. The value... or personal property is countable as income of the property's owner. The terms of a recorded deed or....S.C. 501) (f) Deferred determinations. (1) When an individual is unable to predict with certainty...

  18. Risk model for estimating the 1-year risk of deferred lesion intervention following deferred revascularization after fractional flow reserve assessment.

    Science.gov (United States)

    Depta, Jeremiah P; Patel, Jayendrakumar S; Novak, Eric; Gage, Brian F; Masrani, Shriti K; Raymer, David; Facey, Gabrielle; Patel, Yogesh; Zajarias, Alan; Lasala, John M; Amin, Amit P; Kurz, Howard I; Singh, Jasvindar; Bach, Richard G

    2015-02-21

    Although lesions deferred revascularization following fractional flow reserve (FFR) assessment have a low risk of adverse cardiac events, variability in risk for deferred lesion intervention (DLI) has not been previously evaluated. The aim of this study was to develop a prediction model to estimate 1-year risk of DLI for coronary lesions where revascularization was not performed following FFR assessment. A prediction model for DLI was developed from a cohort of 721 patients with 882 coronary lesions where revascularization was deferred based on FFR between 10/2002 and 7/2010. Deferred lesion intervention was defined as any revascularization of a lesion previously deferred following FFR. The final DLI model was developed using stepwise Cox regression and validated using bootstrapping techniques. An algorithm was constructed to predict the 1-year risk of DLI. During a mean (±SD) follow-up period of 4.0 ± 2.3 years, 18% of lesions deferred after FFR underwent DLI; the 1-year incidence of DLI was 5.3%, while the predicted risk of DLI varied from 1 to 40%. The final Cox model included the FFR value, age, current or former smoking, history of coronary artery disease (CAD) or prior percutaneous coronary intervention, multi-vessel CAD, and serum creatinine. The c statistic for the DLI prediction model was 0.66 (95% confidence interval, CI: 0.61-0.70). Patients deferred revascularization based on FFR have variation in their risk for DLI. A clinical prediction model consisting of five clinical variables and the FFR value can help predict the risk of DLI in the first year following FFR assessment. Published on behalf of the European Society of Cardiology. All rights reserved. © The Author 2014. For permissions please email: journals.permissions@oup.com.

  19. 26 CFR 1.404(b)-1T - Method or arrangement of contributions, etc., deferring the receipt of compensation or providing...

    Science.gov (United States)

    2010-04-01

    ...., deferring the receipt of compensation or providing for deferred benefits. (Temporary) 1.404(b)-1T Section 1... of contributions, etc., deferring the receipt of compensation or providing for deferred benefits..., deferring the receipt of compensation or providing for deferred benefits (other than compensation) is to be...

  20. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  1. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Science.gov (United States)

    2010-01-01

    ... deferment payment required. (e) The balance in a borrower's cushion of credit account shall not be reduced by the borrower below the level of the unpaid balance of the payment deferred. ... 7 Agriculture 11 2010-01-01 2010-01-01 false Terms of repayment of deferred loan payments. 1703...

  2. 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…

  3. A Deferred Cost of Education Plan for Podiatric Medicine.

    Science.gov (United States)

    American Association of Colleges of Podiatric Medicine, Washington, DC.

    A study carried out by the American Association of Colleges of Podiatric Medicine and the Academy for Educational Development: (1) examines and documents the financial needs and prospects of colleges of podiatric medicine; (2) analyzes the case for and against a deferred cost of education plan for the colleges of podiatric medicine; and (3)…

  4. 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...... together justify the implementation of the period-by-period DA mechanism in dynamic markets....

  5. 7 CFR 930.163 - Deferment of restricted obligation.

    Science.gov (United States)

    2010-01-01

    ... SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE TART CHERRIES GROWN IN THE STATES OF MICHIGAN, NEW YORK, PENNSYLVANIA, OREGON, UTAH, WASHINGTON, AND WISCONSIN... bond on restricted percentage cherries to be posted to temporarily defer the date that...

  6. 5 CFR 847.906 - How is the present value of a deferred annuity without credit for NAFI service computed?

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How is the present value of a deferred... § 847.906 How is the present value of a deferred annuity without credit for NAFI service computed? (a) The present value of a deferred annuity equals the present value of the deferred annuity...

  7. IMPROVING THE SYSTEM OF MONITORING OF THE ASSETS AND OPERATIONS OF THE BANKING SECTOR IN COMBATING THE CRIMINAL RECEIPT OF INCOME

    Directory of Open Access Journals (Sweden)

    Irina N. Mihailova

    2014-01-01

    Full Text Available Important area for further information base work on combating money laundering is to extend the scope of financial monitoring by including in the number of organizations whose operations with monetary funds or other property subject to monitoring laundering, economic subjects, activity of which creates favorable conditions for laundering of such income. The Central place in countering unfair legalization given to the banking sector. In the scientific article is devoted to the topical issues of integration of system of financial monitoring and banking sector in the interests of solving the stated problem.

  8. 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.

  9. 26 CFR 1.883-1 - Exclusion of income from the international operation of ships or aircraft.

    Science.gov (United States)

    2010-04-01

    ... aircraft operated by another party; (iv) Acting as a ship's agent; (v) Ship or aircraft brokering; (vi) Freight forwarding; (vii) The activities of travel agents and tour operators; (viii) Rental by a container... destination even if, en route to the passenger's final destination, a stop is made at an intermediate...

  10. Earth observations from space: A dream deferred?

    Science.gov (United States)

    McElroy, John H.

    Earth observations from space are one of the great successes of the space age. However, because the promise of this technology is a long way from being realized, the joy of success is tinged with disappointment for both researchers and operational users of the data. U.S. Earth observation programs have been in turmoil since their inception, with confusion coming to a crescendo over the past 6 years. Neither the executive or legislative branches of the government have shown that they can successfully manage this technological capability created by the space program.

  11. Use of deferred consent for severely ill children in a multi-centre phase III trial

    Directory of Open Access Journals (Sweden)

    Boga Mwamvua

    2011-03-01

    modified system of deferred consent in an emergency intervention trial in children. Although approved by all relevant ethics committees and operational in 3 countries in Africa, formal research is now necessary to explore the perceptions and experiences of parents, health workers, researchers and ethics committees of the modified method of deferred consent.

  12. Tax-deferred annuity plans: meeting the IRS audit challenge.

    Science.gov (United States)

    Schussler, M

    1997-01-01

    A growing number of nonprofit organizations are being fined for violations of IRS regulations following IRS audits of their tax-deferred annuity (TDA) plans. To ensure that their organizations can withstand the scrutiny of an IRS audit, TDA plan administrators must ensure that plans meet IRS regulations and be prepared for IRS audits. Documentation--particularly of the TDA plan itself, and procedures related to salary reduction programs, compensation limits, excess deferrals and other excess contributions, loans, and distributions--must be comprehensive and in compliance with IRS regulations.

  13. 77 FR 74488 - Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals...

    Science.gov (United States)

    2012-12-14

    ..., USCIS, Office of Policy and Strategy, Chief, Regulatory Coordination Division, 20 Massachusetts Avenue... making their request for consideration of deferred action with USCIS; 5. Entered without inspection... into removal proceedings as part of the deferred action for childhood arrivals process. Those who...

  14. The per-protocol effect of immediate vs. deferred ART initiation in the START randomized trial

    DEFF Research Database (Denmark)

    Lodi, Sara; Sharma, Shweta; Lundgren, Jens D;

    2016-01-01

    OBJECTIVE: The START trial found a lower risk of a composite clinical outcome in HIV-positive individuals assigned to immediate initiation of antiretroviral therapy (ART) compared with those assigned to deferred initiation. However, 30% of those assigned to deferred initiation started ART earlier...

  15. 76 FR 45199 - Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control...

    Science.gov (United States)

    2011-07-28

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District, CA AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to defer imposition of sanctions based on a...

  16. 76 FR 28661 - Interim Final Determination To Defer Sanctions, Sacramento Metro 1-Hour Ozone Nonattainment Area...

    Science.gov (United States)

    2011-05-18

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions, Sacramento Metro 1-Hour Ozone Nonattainment Area, California AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to defer imposition of sanctions based on a...

  17. 78 FR 53038 - Interim Final Determination to Stay and Defer Sanctions; California; San Joaquin Valley

    Science.gov (United States)

    2013-08-28

    ... AGENCY 40 CFR Part 52 Interim Final Determination to Stay and Defer Sanctions; California; San Joaquin Valley AGENCY: U.S. Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to stay the imposition of offset sanctions and to defer...

  18. 76 FR 76046 - Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control...

    Science.gov (United States)

    2011-12-06

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to defer imposition of sanctions based on a...

  19. 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.

  20. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for whom...

  1. 78 FR 13370 - Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals...

    Science.gov (United States)

    2013-02-27

    ... children and meet the following guidelines to be considered for deferred action for childhood arrivals: 1... of Deferred Action for Childhood Arrivals, Form I-821D; Revision of a Currently Approved Collection... information technology, e.g., permitting electronic submission of responses. Overview of This...

  2. 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 partic

  3. Performance of Lempel-Ziv compressors with deferred innovation

    Science.gov (United States)

    Cohn, Martin

    1989-01-01

    The noiseless data-compression algorithms introduced by Lempel and Ziv (LZ) parse an input data string into successive substrings each consisting of two parts: The citation, which is the longest prefix that has appeared earlier in the input, and the innovation, which is the symbol immediately following the citation. In extremal versions of the LZ algorithm the citation may have begun anywhere in the input; in incremental versions it must have begun at a previous parse position. Originally the citation and the innovation were encoded, either individually or jointly, into an output word to be transmitted or stored. Subsequently, it was speculated that the cost of this encoding may be excessively high because the innovation contributes roughly 1g(A) bits, where A is the size of the input alphabet, regardless of the compressibility of the source. To remedy this excess, it was suggested to store the parsed substring as usual, but encoding for output only the citation, leaving the innovation to be encoded as the first symbol of the next substring. Being thus included in the next substring, the innovation can participate in whatever compression that substring enjoys. This strategy is called deferred innovation. It is exemplified in the algorithm described by Welch and implemented in the C program compress that has widely displaced adaptive Huffman coding (compact) as a UNIX system utility. The excessive expansion is explained, an implicit warning is given against using the deferred innovation compressors on nearly incompressible data.

  4. 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

    2015-11-30

    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.

  5. Seduction trauma: representation, deferred action, and pathogenic development.

    Science.gov (United States)

    Blum, H P

    1996-01-01

    Seduction trauma refers to a range of phenomena currently described under the rubric of child abuse. Freud elucidated the fantasy distortion and elaboration of traumatic experience and retained the importance of actual trauma. Psychic trauma is associated with the alteration of self and object representations and ensuing new identifications, e.g., with victim and aggressor. The "deferred action" of psychic trauma is an antiquated concept and psychic trauma has immediate effects as well as far reaching developmental consequences. Prior trauma predisposes to later traumatic vulnerability and to trauma linked to phase specific unconscious conflict. The pathogenesis of child sex abuse and the enactment of oedipal incest extends before and after the oedipal phase, is often associated with other forms of abuse, and has a history of pathogenic parent-child relationship.

  6. 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

    BACKGROUND: Despite successful treatment of the culprit artery lesion by primary percutaneous coronary intervention (PCI) with stent implantation, thrombotic embolisation occurs in some cases, which impairs the prognosis of patients with ST-segment elevation myocardial infarction (STEMI). We aimed...... 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...... revascularisation of the target vessel within 2 years' follow-up. Patients, investigators, and treating clinicians were not masked to treatment allocation. We did analysis by intention to treat. This trial is registered with ClinicalTrials.gov, number NCT01435408. FINDINGS: Between March 1, 2011, and Feb 28, 2014...

  7. 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)

  8. 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.

  9. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2550 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  10. 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

    Background 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. Materials and methods Donors permanently deferred because of a risk of variant Creutzfeldt-Jakob disease (n=449) completed a postal survey that examined attitudes towards research donation. Results 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. Discussion 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. PMID:26674813

  11. ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2014-09-01

    Full Text Available On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities

  12. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Science.gov (United States)

    2010-07-01

    ... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the... QUALITY ENHANCEMENT GRANTS PROGRAM Scholarships § 611.44 Under what circumstances may the Secretary defer a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer...

  13. Successful Combination of Nucleic Acid Amplification Test Diagnostics and Targeted Deferred Neisseria gonorrhoeae Culture.

    Science.gov (United States)

    Wind, Carolien M; de Vries, Henry J C; Schim van der Loeff, Maarten F; Unemo, Magnus; van Dam, Alje P

    2015-06-01

    Nucleic acid amplification tests (NAATs) are recommended for the diagnosis of N. gonorrhoeae infections because of their superior sensitivity. Increasing NAAT use causes a decline in crucial antimicrobial resistance (AMR) surveillance data, which rely on culture. We analyzed the suitability of the ESwab system for NAAT diagnostics and deferred targeted N. gonorrhoeae culture to allow selective and efficient culture based on NAAT results. We included patients visiting the STI Clinic Amsterdam, The Netherlands, in 2013. Patient characteristics and urogenital and rectal samples for direct N. gonorrhoeae culture, standard NAAT, and ESwab were collected. Standard NAAT and NAAT on ESwab samples were performed using the Aptima Combo 2 assay for N. gonorrhoeae and C. trachomatis. Two deferred N. gonorrhoeae cultures were performed on NAAT-positive ESwab samples after storage at 4°C for 1 to 3 days. We included 2,452 samples from 1,893 patients. In the standard NAAT, 107 samples were N. gonorrhoeae positive and 284 were C. trachomatis positive. The sensitivities of NAAT on ESwab samples were 83% (95% confidence interval [CI], 75 to 90%) and 87% (95% CI, 82 to 90%), respectively. ESwab samples were available for 98 of the gonorrhea-positive samples. Of these, 82% were positive in direct culture and 69% and 56% were positive in the 1st and 2nd deferred cultures, respectively (median storage times, 27 and 48 h, respectively). Deferred culture was more often successful in urogenital samples or when the patient had symptoms at the sampling site. Deferred N. gonorrhoeae culture of stored ESwab samples is feasible and enables AMR surveillance. To limit the loss in NAAT sensitivity, we recommend obtaining separate samples for NAAT and deferred culture.

  14. Outcomes of coronary stenoses deferred revascularization for borderline versus nonborderline fractional flow reserve values.

    Science.gov (United States)

    Depta, Jeremiah P; Patel, Jayendrakumar S; Novak, Eric; Masrani, Shriti K; Raymer, David; Facey, Gabrielle; Patel, Yogesh; Zajarias, Alan; Lasala, John M; Singh, Jasvindar; Bach, Richard G; Kurz, Howard I

    2014-06-01

    Current evidence supports deferral of revascularization for lesions with fractional flow reserve (FFR) values >0.80. The natural history after deferral of revascularization of lesions with borderline FFR values is unknown. This study evaluated the outcomes of patients after deferred revascularization of coronary stenoses based on a borderline FFR value. We retrospectively studied 720 patients with 881 intermediate-severity coronary stenoses who underwent FFR assessment from October 2002 to July 2010 and were deferred revascularization. Patients were divided into gray zone (0.75 to 0.80), borderline (0.81 to 0.85), and nonborderline (>0.85) FFR groups. Any subsequent percutaneous coronary intervention or coronary artery bypass grafting of a deferred stenosis during follow-up was classified as a deferred lesion intervention (DLI). Patient and/or lesion characteristics and clinical outcomes were compared between the FFR groups using univariate and propensity score-adjusted inverse probability of weighting Cox proportional hazards analyses. During a mean follow-up of 4.5 ± 2.1 years, 157 deferred lesions (18%) underwent DLI by percutaneous coronary intervention (n = 117) or coronary artery bypass grafting (n = 40). No statistically significant differences were observed in clinical outcomes between the gray zone and borderline FFR groups. Lesions with a borderline FFR were associated with a significantly higher risk of DLI compared with lesions with nonborderline FFR values (hazard ratio 1.63, 95% confidence interval 1.14 to 2.33, p = 0.007). Lesions deferred revascularization because of a borderline FFR (0.81 to 0.85) were associated with a higher risk of DLI compared with lesions with a nonborderline FFR (>0.85). Further study is needed to determine the optimal management of coronary stenoses with a borderline FFR value. Copyright © 2014 Elsevier Inc. All rights reserved.

  15. Immediate Initiation of Antiretroviral Therapy for HIV Infection Accelerates Bone Loss Relative to Deferring Therapy

    DEFF Research Database (Denmark)

    Hoy, Jennifer F; Grund, Birgit; Roediger, Mollie P

    2017-01-01

    Both HIV infection and antiretroviral therapy (ART) are associated with lower bone mineral density (BMD) and increased fracture risk. Because the relative contributions of ART and untreated HIV to BMD loss are unclear, it is important to quantify the effect of ART on bone. We compared the effect...... of early ART initiation (CD4 >500 cells/μL) with deferred ART on change in BMD in the START Bone Mineral Density substudy, a randomized trial evaluating the effect of immediate ART initiation versus deferring ART (to CD4

  16. 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

  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...

  18. 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...

  19. Regulation of the monopoly operation based on income framework. A description of background, principles, rules, and special problem areas; Regulering av energiverkenes monopolvirksomhet basert paa inntektsrammer. En beskrivelse av bakgrunn, prinsipper, regelverk, spesielle problemomraader

    Energy Technology Data Exchange (ETDEWEB)

    Grasto, Ketil

    1997-05-02

    Until 1997, Norwegian electric utilities determined the transfer tariffs so as to fully cover their costs. Since 1993, the Norwegian Water Resources and Energy Administration (NVE) has determined an annual maximum yield rate that in principle could only be attained through efficient operation of the grid. According to this report, it has been hard to follow up this principle and network owners have been able to charge maximum yield rates. To remedy some inherent weaknesses of a regulation based on cost coverage, NVE has changed the rules to be based on the income framework determined for each network owner individually. The actual costs no longer determine the tariffs. The network owners must now give preference to measures and costs within the determined income framework. Cost reductions and efficiency improvements are rewarded with increased yield while increased costs give reduced yield. For a rational network owner this provides an incentive for increased efficiency. NVE will change the income framework each year in the five-year period 1997-2001 in relation to inflation, development of energy delivered and the requirements on improved efficiency. This system is expected to contribute to a rational network development which will better attend to the uppermost interests of society

  20. Absolute Income, Relative Income, and Happiness

    Science.gov (United States)

    Ball, Richard; Chernova, Kateryna

    2008-01-01

    This paper uses data from the World Values Survey to investigate how an individual's self-reported happiness is related to (i) the level of her income in absolute terms, and (ii) the level of her income relative to other people in her country. The main findings are that (i) both absolute and relative income are positively and significantly…

  1. Income and Trustworthiness

    Directory of Open Access Journals (Sweden)

    John Ermisch

    2016-08-01

    Full Text Available We employ a behavioral measure of trustworthiness obtained from a trust game carried out with a sample of the general British population, the individuals of which were extensively interviewed on earlier occasions. Our basic finding is that given past income, higher current income increases trustworthiness and, given current income, higher past income reduces trustworthiness. Past income determines the level of financial aspirations, and whether or not these aspirations are fulfilled by the level of current income affects trustworthiness.

  2. Deferred Taxes on Operations With the Capital: Acceptance and Accounting Отсроченные налоги по операциям с капиталом: признание, учет и отражение в отчетности

    Directory of Open Access Journals (Sweden)

    Geyer Eleonora S.

    2013-06-01

    Full Text Available The article analyses requirements of the national standards of accounting and international standards of fiscal accounting in application of the mechanism of deferred taxes that ensures reflection of the current and future tax consequences of economic operations of a company and envisages provision of information about deferred taxes in financial reports. It justifies that accounting of tax consequences of operations and other events should be carried out in the same manner as the accounting of the operations and events is carried out. It identifies possible methods of reflection of deferred taxes: in profits (losses, in other aggregate profit, in own capital items and in goodwill. It considers approaches to acceptance of deferred taxes by operations, which are reflected by items of the capital on the example of re-evaluation of fixed assets. It formulates directions of improvement of the legislation and provides recommendations on accounting of deferred taxes in the moment of re-evaluation of the objects of fixed assets and also gradual transferral of the sum of increase in the value of fixed assets to the undistributed profit and writing-off the deferred tax liability, realisation of which would allow increase the quality of fiscal accounting.В статье проанализированы требования национальных положений (стандартов бухгалтерского учета и международных стандартов финансовой отчетности по применению механизма отсроченных налогов, обеспечивающего отражение текущих и будущих налоговых последствий хозяйственных операций предприятия, предусматривающего представление в финансовой отчетности информации об отсроченных

  3. 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...

  4. Approximation of functions in Besov space by deferred Cesàro mean

    Directory of Open Access Journals (Sweden)

    Mradul Veer Singh

    2016-04-01

    Full Text Available Abstract In this paper we study the degree of approximation of functions (signals in a Besov space by trigonometric polynomials using deferred Cesàro mean. We also deduce a few corollaries of our main result and compare them with the existing results.

  5. 75 FR 22813 - Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of...

    Science.gov (United States)

    2010-04-30

    ...The Food and Drug Administration (FDA) is announcing the availability of a document entitled ``Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of Reactive Test Results for Antibody to Hepatitis B Core Antigen (Anti- HBc),'' dated May 2010. The guidance document provides recommendations to establishments that collect Whole Blood or blood components......

  6. 78 FR 10554 - Interim Final Determination To Stay and Defer Sanctions, Sacramento Metropolitan Air Quality...

    Science.gov (United States)

    2013-02-14

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Stay and Defer Sanctions, Sacramento Metropolitan Air Quality Management District AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to stay the imposition of offset...

  7. Deferred Primary Anastomosis Versus Diversion in Patients with Severe Secondary Peritonitis Managed with Staged Laparotomies

    NARCIS (Netherlands)

    Ordonez, Carlos A.; Sanchez, Alvaro I.; Pineda, Jaime A.; Badiel, Marisol; Mesa, Rafael; Cardona, Uriel; Arias, Rafael; Rosso, Fernando; Granados, Marcela; Gutierrez-Martinez, Maria I.; Ochoa, Juan B.; Peitzman, Andrew; Puyana, Juan-Carlos

    2010-01-01

    There is inconclusive data on whether critically ill individuals with severe secondary peritonitis requiring multiple staged laparotomies may became eligible candidates for deferred primary anastomoses (DPA). We sought to compare a protocol for DPA against a protocol for diversion in severely ill cr

  8. 78 FR 37719 - Interim Final Determination To Defer Sanctions; California; South Coast Air Quality Management...

    Science.gov (United States)

    2013-06-24

    ... approval of revisions to the South Coast Air Quality Management District's (SCAQMD) portion of the... Quality Management District Proposed Contingency Measures for the 2007 PM 2.5 SIP'' (dated October 2011... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions; California; South Coast Air...

  9. 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

    According to models of animal behavior, the relative formidability of conspecifics determines the utility of deferring versus aggressing in situations of conflict. Here we apply and extend these models by investigating how the formidability of exploiters shapes third party moral outrage in humans...

  10. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  11. 34 CFR 535.54 - Under what circumstances is repayment deferred?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Under what circumstances is repayment deferred? 535.54 Section 535.54 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL EDUCATION:...

  12. 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…

  13. 40 CFR 280.11 - Interim prohibition for deferred UST systems.

    Science.gov (United States)

    2010-07-01

    ...; (2) Is cathodically protected against corrosion, constructed of noncorrodible material, steel clad... substance. (b) Notwithstanding paragraph (a) of this section, an UST system without corrosion protection may... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Interim prohibition for deferred...

  14. 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.

  15. 78 FR 77696 - Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals...

    Science.gov (United States)

    2013-12-24

    ... SECURITY U.S. Citizenship and Immigration Services Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals, Form I-821D, OMB Control No. 1615-0124; Correction ACTION... Homeland Security, U.S. Citizenship and Immigration Services (USCIS) published a 60-day Notice...

  16. 77 FR 49451 - Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals...

    Science.gov (United States)

    2012-08-16

    ... SECURITY U.S. Citizenship and Immigration Services Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals, Form I-821D, New Information Collection; Emergency... Collection Under Review. The Department of Homeland Security (DHS), U.S. Citizenship and Immigration...

  17. 78 FR 76636 - Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals...

    Science.gov (United States)

    2013-12-18

    ... SECURITY U.S. Citizenship and Immigration Services Agency Information Collection Activities: Consideration of Deferred Action for Childhood Arrivals, Form I-821D; Revision of a Currently Approved Collection... Immigration Services (USCIS) invites the general public and other Federal agencies to comment upon...

  18. 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...

  19. A feasibility study of immediate versus deferred antiretroviral therapy in children with HIV infection

    Directory of Open Access Journals (Sweden)

    Ubolyam Sasiwimol

    2008-10-01

    Full Text Available Abstract Objective To evaluate the feasibility of a large immediate versus deferred antiretroviral therapy (ART study in children. Methods We conducted an open-label pilot randomized clinical trial study in 43 Thai children with CD4 15 to 24% of starting generic AZT/3TC/NVP immediately (Arm 1 or deferring until CD4 Results Recruitment took 15 months. Twenty-six of 69 (37.7% were not eligible due mainly to low CD4%. Twenty four and 19 were randomized to arms 1 and 2 respectively. All accepted the randomized arm; however, 3 in arm 1 stopped ART and 1 in arm 2 refused to start ART. Ten/19 (53% in arm 2 started ART. At baseline, median age was 4.8 yrs, CDC A:B were 36:7, median CD4 was 19% and viral load was 4.8 log. All in arm 1 and 17/19 in arm 2 completed the study (median of 134 weeks. No one had AIDS or death. Four in immediate arm had tuberculosis. Once started on ART, deferred arm children achieved similar CD4 and viral load response as the immediate arm. Adverse events were similar between arms. The deferred arm had a 26% ART saving. Conclusion Almost 40% of children were not eligible due mainly to low CD4% but adherence to randomized treatment and retention in trial were excellent. A larger study to evaluate when to start ART is feasible.

  20. Immediate versus deferred coronary angioplasty in non-ST-segment elevation acute coronary syndromes

    NARCIS (Netherlands)

    Riezebos, R.K.; Ronner, E.; ter Bals, E.; Slagboom, T.; Smits, P.C.; ten Berg, J.M.; Kiemeneij, F.; Amoroso, G.; Patterson, M.S.; Suttorp, M.J.; Tijssen, J.G.P.; Laarman, G.J.

    2009-01-01

    BACKGROUND: The field of acute coronary syndromes is characterised by an increasing tendency towards early invasive catheter-based diagnostics and therapeutics-a practice based on observational and retrospective data. OBJECTIVE: To compare immediate versus deferred angioplasty in patients with non-S

  1. Income and Trustworthiness

    OpenAIRE

    John Ermisch; Diego Gambetta

    2016-01-01

    We employ a behavioral measure of trustworthiness obtained from a trust game carried out with a sample of the general British population, the individuals of which were extensively interviewed on earlier occasions. Our basic finding is that given past income, higher current income increases trustworthiness and, given current income, higher past income reduces trustworthiness. Past income determines the level of financial aspirations, and whether or not these aspirations are fulfilled by the le...

  2. 34 CFR 361.63 - Program income.

    Science.gov (United States)

    2010-07-01

    ... REHABILITATIVE SERVICES, DEPARTMENT OF EDUCATION STATE VOCATIONAL REHABILITATION SERVICES PROGRAM Financing of State Vocational Rehabilitation Programs § 361.63 Program income. (a) Definition. For purposes of this... State-operated community rehabilitation program. (c) Use of program income. (1) Except as provided...

  3. Divorce Matters: Managing Income and Expenses

    Science.gov (United States)

    ... marriage now may be less important. Income-expense gap Because it takes more money to operate two ... Financial security When a household has only one wage- earner, it takes greater effort to establish a ...

  4. On The Corporate Stock And Operating Income In The Divorcing Property Distribution System%论离婚财产分割中的公司股份和经营收入问题

    Institute of Scientific and Technical Information of China (English)

    张一吟

    2012-01-01

    With the development of economy,the corporate stork and operating income has become the most complex forms in the communal estate,and its also become the new focus of the divorce property disputes.This article analyzed the common property division of couples in the marriage law and proposed improvement measures.%随着经济的发展,公司股份和经营收入已经成为夫妻共同财产中最复杂的形式,也是离婚财产纠纷矛盾的新焦点。本文针对此问题就《婚姻法》中的夫妻财产分割制度加以分析并提出完善措施。

  5. The Recognition and Accounting of Revenues from Selling Goods by Means of Deferred Payment%递延收款方式下销售商品收入的确认与会计核算

    Institute of Scientific and Technical Information of China (English)

    田彪

    2012-01-01

    新《企业会计准则》对递延方式分期收款销售商品业务的处理与原办法相比已产生了实质性的变化,由此对企业利润、现金流产生一定的影响。为了规范企业递延方式分期收款销售商品收入的会计核算,真实完整地提供会计信息,防范经营风险,本文结合新准则分析了递延方式分期收款销售商品收入的确认条件及会计处理要点。%After the release of the new Enterprise Accounting Standards,the author notices that there are substantial changes on the deferred payment,which has some impacts on the corporation profits and cash flows.In order to regulate the accounting of deferred payment,completely provide the accounting information and guard against operational risks,the paper analyses the recognition conditions and accounting treatment points of the deferred payment in terms of the new Enterprise Accounting Standards.

  6. An Analysis of Cesarean Section and Emergency Hernia Ratios as Markers of Surgical Capacity in Low-Income Countries Affected by Humanitarian Emergencies from 2008 – 2014 at Médecins sans Frontières Operations Centre Brussels Projects

    Science.gov (United States)

    Stewart, Barclay; Wong, Evan; Papillon-Smith, Jessica; Trelles Centurion, Miguel Antonio; Dominguez, Lynette; Ao, Supongmeren; Jean-Paul, Basimuoneye Kahutsi; Kamal, Mustafa; Helmand, Rahmatullah; Naseer, Aamer; Kushner, Adam L.

    2015-01-01

    Background: Surgical capacity assessments in low-income countries have demonstrated critical deficiencies. Though vital for planning capacity improvements, these assessments are resource intensive and impractical during the planning phase of a humanitarian crisis. This study aimed to determine cesarean sections to total operations performed (CSR) and emergency herniorrhaphies to all herniorrhaphies performed (EHR) ratios from Médecins Sans Frontières Operations Centre Brussels (MSF-OCB) projects and examine if these established metrics are useful proxies for surgical capacity in low-income countries affected by crisis. Methods: All procedures performed in MSF-OCB operating theatres from July 2008 through June 2014 were reviewed. Projects providing only specialty care, not fully operational or not offering elective surgeries were excluded. Annual CSRs and EHRs were calculated for each project. Their relationship was assessed with linear regression. Results: After applying the exclusion criteria, there were 47,472 cases performed at 13 sites in 8 countries. There were 13,939 CS performed (29% of total cases). Of the 4,632 herniorrhaphies performed (10% of total cases), 30% were emergency procedures. CSRs ranged from 0.06 to 0.65 and EHRs ranged from 0.03 to 1.0. Linear regression of annual ratios at each project did not demonstrate statistical evidence for the CSR to predict EHR [F(2,30)=2.34, p=0.11, R2=0.11]. The regression equation was: EHR = 0.25 + 0.52(CSR) + 0.10(reason for MSF-OCB assistance). Conclusion: Surgical humanitarian assistance projects operate in areas with critical surgical capacity deficiencies that are further disrupted by crisis. Rapid, accurate assessments of surgical capacity are necessary to plan cost- and clinically-effective humanitarian responses to baseline and acute unmet surgical needs in LICs affected by crisis. Though CSR and EHR may meet these criteria in ‘steady-state’ healthcare systems, they may not be useful during

  7. Semi-implicit spectral deferred correction methods for ordinary differential equations

    Energy Technology Data Exchange (ETDEWEB)

    Minion, Michael L.

    2002-10-06

    A semi-implicit formulation of the method of spectral deferred corrections (SISDC) for ordinary differential equations with both stiff and non-stiff terms is presented. Several modifications and variations to the original spectral deferred corrections method by Dutt, Greengard, and Rokhlin concerning the choice of integration points and the form of the correction iteration are presented. The stability and accuracy of the resulting ODE methods are explored analytically and numerically. The SISDC methods are intended to be combined with the method of lines approach to yield a flexible framework for creating higher-order semi-implicit methods for partial differential equations. A discussion and numerical examples of the SISDC method applied to advection-diffusion type equations are included. The results suggest that higher-order SISDC methods are more efficient than semi-implicit Runge-Kutta methods for moderately stiff problems in terms of accuracy per function evaluation.

  8. 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...

  9. Fourth-Order Deferred Correction Scheme for Solving Heat Conduction Problem

    Directory of Open Access Journals (Sweden)

    D. Yambangwai

    2013-01-01

    Full Text Available A deferred correction method is utilized to increase the order of spatial accuracy of the Crank-Nicolson scheme for the numerical solution of the one-dimensional heat equation. The fourth-order methods proposed are the easier development and can be solved by using Thomas algorithms. The stability analysis and numerical experiments have been limited to one-dimensional heat-conducting problems with Dirichlet boundary conditions and initial data.

  10. 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...

  11. 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...

  12. 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...

  13. 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....

  14. 47 CFR 32.1438 - Deferred maintenance and retirements.

    Science.gov (United States)

    2010-10-01

    ... unprovided-for loss in service value of telecommunications plant for extraordinary nonrecurring retirement not considered in depreciation and the cost of extensive replacements of plant normally chargeable to... replacements, the amount chargeable to operating expenses and the period over which in its judgment the...

  15. 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...... tax could be relevant for New Zealand....

  16. 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...... tax could be relevant for New Zealand....

  17. Digitalization of incoming mail and incoming bills

    OpenAIRE

    Huč, Andrej

    2012-01-01

    The purpose of this thesis is to provide an overview of the processes involved in the digitalization of materials and having consideration of legal regulations, restrictions and recommendations, make the digitalization process of incoming mail and incoming bills as a cloud-based service. Having an efficient document management system has a significantly positive effect on an organization. In order for documents to be managed more easily and efficiently, they must be converted into an electron...

  18. 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...

  19. 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.

  20. Economic viability of production of Nellore heifers on Urochloa brizantha cv. Marandu pastures deferred and fertilized with nitrogen

    Directory of Open Access Journals (Sweden)

    Poliana Batista de Aguilar

    2016-01-01

    Full Text Available The objective of this study was to evaluate the effect of different levels of nitrogen on deferred pastures of Urochloa brizantha cv. Marandu, and the implications on the economic viability of production of Nellore heifers. This was a completely randomized design with four treatments (T1 = deferred pasture without nitrogen fertilization; T2 = deferred pasture fertilized with 50 kg N ha-1, T3 = deferred pasture with 100 kg N ha-1, T4 = deferred pasture with 150 kg N ha-1 and four replications (16 fertilized paddocks. First, there were used 48 Nellore heifers, average eight months of age and initial body weight of 178.69 ± 26.67 kg, with three heifers in each paddock, in all treatments, in a continuous grazing system, with variable stocking rate. Only the treatment the without nitrogen fertilization showed negative monetary values of R$ -181.96, R$ ha-1 -72.79 and R$ @-1 -32.11. The treatment with 50 kg N ha-1 achieved the highest positive monetary values of R$ 756.02, R$ ha-1 302.40 and R$ @-1 50.52. Economic viability data in beef heifer production demonstrate that the treatment with 50 kg N ha-1 is the most financially viable under the conditions of this study.

  1. Volunteering, income and health

    Science.gov (United States)

    Detollenaere, Jens; Willems, Sara

    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. PMID:28273163

  2. Capital Income and Income Inequality: Evidence from Urban China

    OpenAIRE

    Chi, Wei

    2011-01-01

    Using urban household survey data collected by National Bureau of Statistics of China from 1988-2009, this study examines the distribution, composition, and changes of capital income and its contribution to income inequality. The data shows that capital income has increased considerably in past 20 years in urban China. Although the average value of capital income is still relatively low, the dispersion of capital income is significant, and for high-income earners capital income is substantial...

  3. Great apes can defer exchange: a replication with different results suggesting future oriented behavior.

    Science.gov (United States)

    Osvath, Mathias; Persson, Tomas

    2013-01-01

    The topic of cognitive foresight in non-human animals has received considerable attention in the last decade. The main questions concern whether the animals can prepare for upcoming situations which are, to various degrees, contextually or sensorially detached from the situation in which the preparations are made. Studies on great apes have focused on tool-related tasks, e.g., the ability to select a tool which is functional only in the future. Dufour and Sterck (2008), however, investigated whether chimpanzees were also able to prepare for a future exchange with a human: an object exchanged for a food item. The study included extensive training on the exchangeable item, which is traditionally not compatible with methods for studying planning abilities, as associative learning cannot be precluded. Nevertheless, despite this training, the chimpanzees could not solve the deferred exchange task. Given that great apes can plan for tool use, these results are puzzling. In addition, claims that great ape foresight is highly limited has been based on this study (Suddendorf and Corballis, 2010). Here we partly replicated Dufour and Sterck's study to discern whether temporally deferred and spatially displaced exchange tasks are beyond the capabilities of great apes. In addition to chimpanzees we tested orangutans. One condition followed the one used by Dufour and Sterck, in which the exchange items, functional only in the future, are placed at a location that freely allows for selections by the subjects. In order to test the possibility that the choice set-up could explain the negative results in Dufour and Sterck's study, our second condition followed a method used in the planning study by Osvath and Osvath (2008), where the subjects make a forced one-item-choice from a tray. We found that it is within the capabilities of chimpanzees and orangutans to perform deferred exchange in both conditions.

  4. Great apes can defer exchange: a replication with different results suggesting future oriented behaviour

    Directory of Open Access Journals (Sweden)

    Mathias eOsvath

    2013-10-01

    Full Text Available The topic of cognitive foresight in non-human animals has received considerable attention in the last decade. The main questions concern whether the animals can prepare for upcoming situations which are, to various degrees, contextually or sensorially detached from the situation in which the preparations are made. Studies on great apes have focused on tool-related tasks, e.g. the ability to select a tool which is functional only in the future. Dufour and Sterck (2008, however, investigated whether chimpanzees were also able to prepare for a future exchange with a human: an object exchanged for a food item. The study included extensive training on the exchangeable item, which is traditionally not compatible with methods for studying planning abilities, as associative learning cannot be precluded. Nevertheless, despite this training, the chimpanzees could not solve the deferred exchange task. Given that great apes can plan for tool use, these results are puzzling. In addition, claims that great ape foresight is highly limited has been based on this study (Suddendorf and Corballis, 2010. Here we partly replicated Dufour and Sterck’s study to discern whether temporally deferred and spatially displaced exchange tasks are beyond the capabilities of great apes. In addition to chimpanzees we tested orangutans. One condition followed the one used by Dufour and Sterck, in which the exchange items, functional only in the future, are placed at a location that freely allows for selections by the subjects. In order to test the possibility that the choice set-up could explain the negative results in Dufour and Sterck’s study, our second condition followed a method used in the planning study by Osvath and Osvath (2008, where the subjects make a forced one-item-choice from a tray. We found that it is within the capabilities of chimpanzees and orangutans to perform deferred exchange in both conditions.

  5. RISK FOR MALARIA IN UNITED STATES DONORS DEFERRED FOR TRAVEL TO MALARIA-ENDEMIC AREAS

    Science.gov (United States)

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

    2009-01-01

    BACKGROUND Deferral for travel to malaria-endemic areas excludes many blood donors in the United States. Most transfusion-transmitted malaria is associated with lengthy residence in malaria-endemic areas rather than routine travel. This study compares the impact of existing deferral requirements to the risk that a presenting donor with malaria travel history harbors malaria parasites under current and hypothetical alternate regulations. STUDY DESIGN AND METHODS Deferred donors from six blood centers were sampled to estimate a national cohort of donors deferred annually for malaria travel to different geographic regions. Risk for malaria infection following travel to each region, and distribution of incubation periods for each malaria species were estimated for U.S. travelers. Region-specific travel risks were used to estimate the risk that a presenting blood donor with malaria travel might asymptomatically harbor malaria parasites at different intervals following return to the United States. RESULTS Travel to Africa presents risk for malaria infection >1000 times that of travel to malaria-endemic parts of Mexico, yet Mexico accounts for >10 times as many deferred donors. Shortening the deferral period from 12 to 3 months for travelers to Mexico increases the risk of collecting a contaminated unit by only 1 unit per 57 years (sensitivity analysis, 1 every 29 - 114 years), at annual gain of >56,000 donations. CONCLUSION This study provides the first systematic appraisal of the U.S. requirements for donor qualification regarding travel to malarial areas. Consideration should be given to relaxing the guidelines for travel to very low-risk areas such as Mexico. PMID:19903290

  6. 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.

  7. Huanghua Port Nickel-Iron Project Deferred to the End of 2009

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    <正>The Huanghua Port nickel-iron project in Cangzhou of Hebei Province,with a joint in- vestment of 1.8 billion Yuan by Sinosteel and Baosteel,will be deferred to the end of 2009 and even won’t be put into production until 2010,due to the sliding nickel price and low demand in the stainless steel market.PhaseⅠof the project has a productivity of 16,000 tons of nickel.In addition,Qingshan Group’s nickel-

  8. Pretend play, deferred imitation and parent-child interaction in speaking and non-speaking children with autism.

    Science.gov (United States)

    Strid, Karin; Heimann, Mikael; Tjus, Tomas

    2013-02-01

    This study investigates spontaneous pretend play during a parent-child free play observation, and deferred imitation observed in an experimental setting in speaking and non-speaking children with autism in comparison to children with typical development. Both groups of children with autism showed a reduced level of deferred imitation compared to the typically developing group, but only the non-speaking children with autism spent significantly less time in pretend play compared to children with typical development. Deferred imitation was related to parents' verbal interaction in both groups. An analysis of the parent-child interaction revealed that parents of children with autism used less synchronized comments compared to parents of typically developing children. Parents of the speaking group with autism used more synchronized than unsynchronized comments, while parents of the non-speaking group used the same amount of synchronized and unsynchronized comments. These findings are discussed in terms of how the developmental level affects behavior and interaction in autism.

  9. Clinical Outcomes in Patients with Deferred Coronary Lesions according to Disease Severity Assessed by Fractional Flow Reserve.

    Science.gov (United States)

    Won, Ki Bum; Nam, Chang Wook; Cho, Yun Kyeong; Yoon, Hyuck Jun; Park, Hyoung Seob; Kim, Hyungseop; Han, Seongwook; Hur, Seung Ho; Kim, Yoon Nyun; Park, Sang Hyun; Han, Jung Kyu; Koo, Bon Kwon; Kim, Hyo Soo; Doh, Joon Hyung; Lee, Sung Yun; Yang, Hyoung Mo; Lim, Hong Seok; Yoon, Myeong Ho; Tahk, Seung Jea; Kim, Kwon Bae

    2016-12-01

    Data on the clinical outcomes in deferred coronary lesions according to functional severity have been limited. This study evaluated the clinical outcomes of deferred lesions according to fractional flow reserve (FFR) grade using Korean FFR registry data. Among 1,294 patients and 1,628 lesions in Korean FFR registry, 665 patients with 781 deferred lesions were included in this study. All participants were consecutively categorized into 4 groups according to FFR; group 1: ≥ 0.96 (n = 56), group 2: 0.86-0.95 (n = 330), group 3: 0.81-0.85 (n = 170), and group 4: ≤ 0.80 (n = 99). Primary endpoint was major adverse cardiac events (MACE), a composite of all-cause death, myocardial infarction, and target vessel revascularization. The median follow-up period was 2.1 years. During follow-up, the incidence of MACE in groups 1-4 was 1.8%, 7.6%, 8.8%, and 13.1%, respectively. Compared to group 1, the cumulative rate by Kaplan-Meier analysis of MACE was not different for groups 2 and 3. However, group 4 had higher cumulative rate of MACE compared to group 1 (log-rank P = 0.013). In the multivariate Cox hazard models, only FFR (hazard ratio [HR], 0.95; P = 0.005) was independently associated with MACE among all participants. In contrast, previous history of percutaneous coronary intervention (HR, 2.37; P = 0.023) and diagnosis of acute coronary syndrome (ACS) (HR, 2.35; P = 0.015), but not FFR, were independent predictors for MACE in subjects with non-ischemic (FFR ≥ 0.81) deferred coronary lesions. Compared to subjects with ischemic deferred lesions, clinical outcomes in subjects with non-ischemic deferred lesions according to functional severity are favorable. However, longer-term follow-up may be necessary.

  10. To what extent do site-based training, mentoring, and operational research improve district health system management and leadership in low- and middle-income countries: a systematic review protocol.

    Science.gov (United States)

    Belrhiti, Zakaria; Booth, Andrew; Marchal, Bruno; Verstraeten, Roosmarijn

    2016-04-27

    District health managers play a key role in the effectiveness of decentralized health systems in low- and middle-income countries. Inadequate management and leadership skills often hamper their ability to improve quality of care and effectiveness of health service delivery. Nevertheless, significant investments have been made in capacity-building programmes based on site-based training, mentoring, and operational research. This systematic review aims to review the effectiveness of site-based training, mentoring, and operational research (or action research) on the improvement of district health system management and leadership. Our secondary objectives are to assess whether variations in composition or intensity of the intervention influence its effectiveness and to identify enabling and constraining contexts and underlying mechanisms. We will search the following databases: MEDLINE, PsycInfo, Cochrane Library, CRD database (DARE), Cochrane Effective Practice and Organisation of Care (EPOC) group, ISI Web of Science, Health Evidence.org, PDQ-Evidence, ERIC, EMBASE, and TRIP. Complementary search will be performed (hand-searching journals and citation and reference tracking). Studies that meet the following PICO (Population, Intervention, Comparison, Outcome) criteria will be included: P: professionals working at district health management level; I: site-based training with or without mentoring, or operational research; C: normal institutional arrangements; and O: district health management functions. We will include cluster randomized controlled trials, controlled before-and-after studies, interrupted time series analysis, quasi-experimental designs, and cohort and longitudinal studies. Qualitative research will be included to contextualize findings and identify barriers and facilitators. Primary outcomes that will be reported are district health management and leadership functions. We will assess risk of bias with the Cochrane Collaboration's tools for randomized

  11. 7 CFR 1767.21 - Operating income.

    Science.gov (United States)

    2010-01-01

    ... chargeable to clearing accounts or to Account 416, Costs and Expenses of Merchandising, Jobbing and Contract...: Depreciation expenses applicable to transportation equipment, shop equipment, tools, work equipment, power.... The charges to this account shall be such as to distribute the book cost of each investment as...

  12. Switch of the incoming CERN Telecom operator

    CERN Multimedia

    2004-01-01

    The CERN numbering plan (from 022 767 0000 to 022 767 9999) actually owned by Swisscom will be transferred to Sunrise on the 15th of April 2004 between 6:30 to 7:30. During this action, the following disruptions may happen: • External calls to CERN internal fixed phones may be cut at any time for several minutes. • External calls made from CERN mobiles using "333" may be cut at any time for several minutes. At 7:30, once this action is done, the normal status should be recovered.

  13. Geographical Income Polarization

    DEFF Research Database (Denmark)

    Azhar, Hussain; Jonassen, Anders Bruun

    In this paper we estimate the degree, composition and development of geographical income polarization based on data at the individual and municipal level in Denmark from 1984 to 2002. Rising income polarization is reconfirmed when applying new polarization measures, the driving force being greater...

  14. Speed and income

    DEFF Research Database (Denmark)

    Fosgerau, Mogens

    2005-01-01

    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...

  15. Income, leisure, and happiness

    NARCIS (Netherlands)

    Hoorn, A.A.J. van

    2008-01-01

    The income-leisure trade-off, whilst prominent in textbooks, is largely absent in the incomehappiness debate. Multilevel or hierarchical linear modeling is introduced and used to investigate the income-leisure-happiness nexus. Leisure has a positive effect on happiness, but lowers the effect of

  16. 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...

  17. 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....

  18. Factor Determining Income Distribution

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1972-01-01

    textabstractSince the phrase income distribution covers a large number of different concepts, it is necessary to define these and to indicate the choice made in this article. Income for a given recipient may cover lists of items which are not always the same. Apart from popular misunderstandings abo

  19. 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...

  20. 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 of r...

  1. Income distribution: Second thoughts

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1977-01-01

    textabstractAs a follow-up of his book on income distribution the author reformulates his version on the scarcity theory of income from productive contributions. The need to introduce into an earnings theory several job characteristics, non-cognitive as well as cognitive, and the corresponding perso

  2. 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...

  3. Forests beyond income

    DEFF Research Database (Denmark)

    Walelign, Solomon Zena

    2013-01-01

    , depth and severity on the one hand, and the dependency of rural poor and non-poor households on forest and environmental resources on the other. The three variants of the FGT poverty index, with and without forest and environmental income, and the relative shares of each livelihood activities...... to the total income accounting of the poor and the non-poor were estimated. The results indicate that forest and environmental income was the second important livelihood activity to both poor and non-poor households next to crop production - contributing about 22.46 and 24.14 percent to the poor and non......-poor sample households respectively. With regard to the contribution of forest and environmental resources to rural poverty, dramatic increase in the incidence, depth and severity of poverty were observed when forest and environmental income was excluded from sample households' total income accounting...

  4. 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...

  5. 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

  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. 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...... 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...... and 28% were current smokers. Median follow-up time was 2·0 years (IQR 1·9-3·0). We noted no differences in FEV1 slopes between the immediate and deferred ART groups either in smokers (difference of -3·3 mL/year, 95% CI -38·8 to 32·2; p=0·86) or in non-smokers (difference of -5·6 mL/year, -29·4 to 18...

  8. 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.

  9. Deference and Diffèrance: Judicial Review and the Perfect Gift

    Directory of Open Access Journals (Sweden)

    J De Ville

    2006-01-01

    Full Text Available The highest courts in both Canada and South Africa have expressed themselves in favour of an approach of deference as respect in the review of administrative action. The notion of deference as respect derives from the thinking of David Dyzenhaus, who has developed a theory of democracy in support of this approach to judicial review. Dyzenhaus’ model of review attempts to steer clear from the problems he associates particularly with positivism and liberalism. Dyzenhaus’ model of review furthermore attempts to allow space for the administration to play a significant role in giving effect to democratic values, on the understanding that all such decisions need to be reasonably justifiable. In this article the views of Dyzenhaus are contrasted with those of Jacques Derrida, especially insofar as the latter has reflected on the relation between law and justice, as well as concepts such as the gift and democracy. The argument developed in this article is that Dyzenhaus’ model of review, despite its many positive features, needs to be rethought with reference to the perfect gift, unconditional justice and democracy to come. Such a rethinking is required because of the limited conception of justice – as simply ‘our’ justice – in Dyzenhaus’ model.

  10. 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.

  11. Immediate versus deferred delivery of the preterm baby with suspected fetal compromise for improving outcomes.

    Science.gov (United States)

    Stock, Sarah J; Bricker, Leanne; Norman, Jane E; West, Helen M

    2016-07-12

    Immediate delivery of the preterm fetus with suspected compromise may decrease the risk of damage due to intrauterine hypoxia. However, it may also increase the risks of prematurity. To assess the effects of immediate versus deferred delivery of preterm babies with suspected fetal compromise on neonatal, maternal and long-term outcomes. We searched the Cochrane Pregnancy and Childbirth Group's Trials Register (30 April 2016) and reference lists of retrieved studies. Randomised trials comparing a policy of immediate delivery with deferred delivery or expectant management in preterm fetuses with suspected in utero compromise. Quasi-randomised trials and trials employing a cluster-randomised design were eligible for inclusion but none were identified. Two review authors independently assessed trials for inclusion and risk of bias, extracted data and checked them for accuracy. We included one trial of 548 women (588 babies) in the review. Women with pregnancies between 24 and 36 weeks' gestation took part. The study took place in 13 European countries, between 1993 and 2001. The difference in the median randomisation to delivery interval between immediate delivery and deferred delivery was four days (median: 0.9 (inter-quartile range (IQR) 0.4 to 1.3) days for immediate delivery, median: 4.9 (IQR 2.0 to 10.8) days in the delay group).There was no clear difference in the primary outcomes of extended perinatal mortality (risk ratio (RR) 1.17, 95% confidence interval (CI) 0.67 to 2.04, one trial, 587 babies, moderate-quality evidence) or the composite outcome of death or disability at or after two years of age (RR 1.22, 95% CI 0.85 to 1.75, one trial, 573 babies, moderate-quality evidence) with immediate delivery compared to deferred delivery. The results for these outcomes are consistent with both appreciable benefit and harm. More babies in the immediate delivery group were ventilated for more than 24 hours (RR 1.54, 95% CI 1.20 to 1.97, one trial, 576 babies). There

  12. Geographical Income Polarization

    DEFF Research Database (Denmark)

    Azhar, Hussain; Jonassen, Anders Bruun

    In this paper we estimate the degree, composition and development of geographical income polarization based on data at the individual and municipal level in Denmark from 1984 to 2002. Rising income polarization is reconfirmed when applying new polarization measures, the driving force being greater...... 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...

  13. INCOMING TOURISM IN TRANSNISTRIA

    Directory of Open Access Journals (Sweden)

    Delia BAR-KOŁELIS

    2011-04-01

    Full Text Available Incoming tourism is a valuable source of revenues, creating jobs and bringing wealth, whilst contributing to a sustainable development in a widely range of areas. It is a perfect choice for developing Transnistria, with great benefits for local economy and minimum negative impact on the environment, unfortunately unexplored by population and ignored by the government. The following paper makes a short radiography of incoming tourism in Transnistria, also mentions the two main trends of incoming tourism development in Transnistria, one based on Soviet heritance and second on historical artifacts, landscape and folklore.

  14. 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.

  15. 42 CFR 62.9 - Under what circumstances can the period of obligated service be deferred to complete approved...

    Science.gov (United States)

    2010-10-01

    ... from a school of medicine, osteopathy, or dentistry, veterinary medicine, optometry, podiatry or pharmacy, the Secretary will defer the beginning date of the obligated service to allow the participant to... for any participant receiving a degree from a school of medicine, osteopathy or dentistry, or (2) one...

  16. 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…

  17. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Science.gov (United States)

    2010-04-01

    ... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL REVENUE... payments of life insurance proceeds. (a) Mortality table. Notwithstanding any provision of § 1.101-4 that... principles of this section may be illustrated by the following examples: Example 1. A life insurance...

  18. A Two-week Field Course with Deferred Papers: A Possible Solution to the Problem of Undergraduate Field Work

    Science.gov (United States)

    Dando, William A.; Wiedel, Joseph W.

    1971-01-01

    Field work is an important but often neglected facet of undergraduate geography training. Kinds of field work and field training are analyzed including selection of study areas and camp site selection. A two week field camp with deferred papers is a workable solution for undergraduate programs. (NH)

  19. 76 FR 56114 - Interim Final Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... AGENCY 40 CFR Part 52 Interim Final Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to stay the imposition of offset...

  20. 76 FR 56116 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to stay the imposition of offset...

  1. 77 FR 24857 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2012-04-26

    ... AGENCY 40 CFR Part 52 Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY: Environmental Protection Agency (EPA). ACTION: Interim final rule. SUMMARY: EPA is making an interim final determination to stay the imposition of offset...

  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. 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...... to the skill composition in the market, employee bargaining power and productivity. Further, when our model is subjected to skill-upgrading and changes in employee bargaining power, it is capable of predicting the recent changes observed in the Danish income distribution. In addition, the model emphasizes...... that shocks to the employees' relative productivity, i.e., skill-biased technological change, are unlikely to have caused the increase in income inequality....

  4. Filling the Income Gap

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Income distribution has become one of the people’s main concerns in China where more than 30 years of reform and opening up have also resulted in an ever-expanding wealth gap. But narrowing down the

  5. 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....

  6. 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.

  7. Action plan to regain unnecessary deferred blood donors due to malaria risk in Turkey.

    Science.gov (United States)

    Değirmenci, Aysu; Döşkaya, Mert; Caner, Ayşe; Nergis, Sebnem; Gül, Kadri; Aydınok, Yeşim; Ertop, Tufan; Aksoy, Nurten; Korkmaz, Metin; Alkan, Mehmet Ziya; Üner, Ahmet; Gürüz, Yüksel

    2012-06-01

    Malaria was expected to be a major problem during blood donation in Turkey due to existence of malaria cases in southeastern region of Turkey. The present study aimed for the first time, to investigate malaria in "donors deferred for malaria risk" and to determine the regional rates of malaria deferral in Turkey. Blood samples were collected from several Blood Banks of southeastern provinces where local malaria cases still exist and from Blood Bank of Ege University Medical School (EUMS) located in western Turkey where malaria is eradicated decades ago. Plasmodium spp. and specific antibodies were investigated by stained smears, antigen detection, PCR and ELISA. Among the donors deferred for malaria risk, Plasmodium spp. were not detected by microscopy, PCR or antigen detection. Seroprevalances were 2% and 3.92% in western and southeastern regions, respectively. Rate of donor deferral for malaria risk was 0.9% in EUMS and deferrals were exclusively because of travel to southeastern Turkey. In southeastern provinces, deferrals were mainly due to malaria like fever history. The present study first time assessed regional rates of donor deferral due to malaria risk in Turkey. Previously, malaria was expected to be a major problem during blood donation in Turkey due to existence of malaria cases in southeastern region of Turkey. The results of the study showed that 97% of the deferrals were unnecessary. In conclusion, to reduce unnecessary donor deferrals in Turkey, in addition to comprehensive questioning for malaria history, the usage of a malaria antibody screening method should be initiated prior to deferral decision.

  8. 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

    2013-01-01

    Background More than 66,000 blood donors are deferred annually in the U.S. 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. Study Design and Methods 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 U.S. blood donor population. Results Risk for malaria in Mexico varies significantly across endemic areas and is greatest in areas infrequently visited by study donors. Over 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. Conclusion Deferral requirements should be relaxed for presenting donors who travelled to areas within Mexico that confer exceptionally small risks for malaria, such as Quintana Roo. PMID:21564102

  9. Nitrogen fertilization strategies, morphogenetic and structural features in Brachiaria decumbens deferred for 95 days

    Directory of Open Access Journals (Sweden)

    Fábio Andrade Teixeira

    2014-02-01

    Full Text Available The aim this work was to evaluate the morphogenic and structural characteristics of Brachiaria decumbens pastures to determine the most suitable nitrogen fertilization strategies, for pastures deferred for a period of 95 days. Four strategies of fertilization at the beginning and end of the summer (0-0, 100- 0, 50-50, 0-100 kg ha-1 N were studied, respectively, with four replications. The strategy of 100 kg ha-1 N applied at the end of the summer (0-100, followed the parceling strategy at the beginning and end of the summer (50-50 favored higher rates of leaf appearance and lower values of phyllochron. Greater rate of leaf elongation was observed for 0-100 strategy, resulting in 40% increase compared to pastures that were not fertilized. However, there was no effect of fertilization strategies on stem elongation rate, registering an average of 0.28 cm.dia-1. There was a higher blade:stem ratio for the stratum A (40 cm above the soil in all treatments, observing higher blade:stem ratio for strategies 0-100 and 50-50, at this stratum. There was no effect for the total number of leaves and final leaf length. However, greater stem lengths were observed in pastures with 0-100 fertilizer strategy, followed by the 50-50 strategy. The strategy of applying 100 kg ha-1 at the end of summer, followed by the strategy of 50 kg ha-1 nitrogen divided at the beginning and end of summer, promote greater influence on the morphogenic and structural traits, in pastures deferred for 95 days.

  10. 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,

  11. Environmental income and rural livelihoods

    DEFF Research Database (Denmark)

    Angelsen, Arild; Jagger, Pamela; Babigumira, Ronnie

    2014-01-01

    comes from natural forests. Environmental income shares are higher for low-income households, but differences across income quintiles are less pronounced than previously thought. The poor rely more heavily on subsistence products such as wood fuels and wild foods, and on products harvested from natural...... areas other than forests. In absolute terms environmental income is approximately five times higher in the highest income quintile, compared to the two lowest quintiles....

  12. 26 CFR 1.1402(a)-8 - Community income.

    Science.gov (United States)

    2010-04-01

    ... gross income and deductions of the husband unless the wife exercises substantially all of the management... husband under the community property laws. For example, a wife who operates a beauty parlor without any... treated as the gross income and deductions of the wife. For the purpose of this special rule, the...

  13. Filling the Income Gap

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Income distribution has become one of the people's main concerns in China where more than 30years of reform and opening up have also resulted in an ever-expanding wealth gap.But narrowing down the rich-poor disparity will prove to be no easy task.Wei Zhong,a researcher with the Institute of Economics under the Chinese Academy of Social Sciences,elaborated on the origins and trends of China's widening income gap,and discussed solutions to curb the gap,in a recent article.Edited excerpts follow:

  14. 收入结构、经营风险及多元化选择:解析78家商业银行%Income Structure, Operation Risks and Multi-Choice: Survey from 78 Commercial Banks

    Institute of Scientific and Technical Information of China (English)

    任哲; 邵荣平

    2012-01-01

    以我国78家商业银行2005~2010年的非平衡面板数据为研究对象,运用两种不同的研究手段从非利息收入结构的视角考察银行收入结构的变化对其经营风险的影响。研究结果表明.非上市银行的非利息收入占比的增加有助于降低银行风险。而上市银行非利息收入占比的上升对降低银行风险不显著。出现上述现象的原因在于两个子样本存在非利息收入的结构差异;上市银行的非利息收入主要来源于手续费及佣金收入,而非上市银行的非利息收入则主要来源于投资收益。%Based on a panel data of 78 banks in China from 2005 to 2010, we investigate effects of the income structure changes on bank risk in the perspective of non-interest income structure by using two different empirical methods. The results show that the proportion of non-interest income in unlisted banks' is benefit to reduce banks' risks, while the influence of that in listed banks is not obvious. The reason lies in the difference of non-interest income structure in the two kinds banks. The non-interest income of listed banks are mainly from handling charge and commission; while that of unlisted banks are mainly from investment.

  15. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  16. Income pooling within families

    DEFF Research Database (Denmark)

    Bonke, Jens; Uldall-Poulsen, Hans

    , past partners, upbringing) and household characteristics (household income, duration of marriage, location of residence and the existence of public goods, including children). However, when all variables are evaluated in a common model, only the duration of marriage and the existence of children...

  17. 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.

  18. 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...

  19. Means And Ends In City Of Arlington v. FCC: Ignoring The Lawyer's Craft to Reshape the Scope of Chevron Deference

    Directory of Open Access Journals (Sweden)

    Michael P. Healy

    2015-07-01

    Full Text Available In last year’s term, the United States Supreme Court considered the question of the scope of Chevron deference in City of Arlington v. FCC. This article discusses how the decision is an example of the work of an activist Court. The case should have been resolved by a straight forward determination under the analysis of United States v. Mead that Chevron deference simply did not apply to the Federal Communications Commission’s (“FCC” legal determination. The Court ignored this restrained approach to the case and instead addressed the question the Justices desired to decide: the reach of Chevron deference. The article discusses and criticizes the approach of Justice Scalia writing for the majority and of Chief Justice Roberts writing for three dissenting Justices.Practitioners and scholars of administrative law can only be confused by the Court’s willingness to apply Chevron in City of Arlington, given the informal administrative action being reviewed and the fact that neither reviewing court actually applied each of the two parts of the Mead test. The Court’s flawed administrative law analysis results from the activist concerns of Justice Scalia and Chief Justice Roberts. Justice Scalia uses the case as a vehicle to undermine Mead, a decision that Justice Scalia loathes. Chief Justice Roberts uses the case as a vehicle to advocate for less judicial deference and less law defining power for increasingly powerful agencies. Neither member of the Court allowed the applicable rules of contemporary administrative law to hinder his efforts to achieve his broader goals. Administrative law would have been better served if a properly restrained Court had considered and applied the previously determined rules for judicial review of administrative agencies. 

  20. 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.

  1. Theoretical analysis for scaling law of thermal blooming based on optical phase deference

    Science.gov (United States)

    Sun, Yunqiang; Huang, Zhilong; Ren, Zebin; Chen, Zhiqiang; Guo, Longde; Xi, Fengjie

    2016-10-01

    parameters and the geometric scaling parameters can really describe the gas thermal blooming effect in the axial pipe flow. These conclusions can give a good reference for the construction of the thermal blooming test system of laser system. Contrasted with the thermal blooming scaling parameters of the Bradley-Hermann distortion number ND and Fresnel number NF, which were derived based on the change of far field beam intensity distortion, the scaling parameters of pipe flow thermal blooming deduced from the optical path deference variation are very suitable for the optical system with short laser propagation distance, large Fresnel number and obviously changed optical path deference.

  2. Efficacy comparison between direct stent implantation surgery and deferred stent implantation surgery for patients with ST-segment elevation myocardial infarction after PCT thrombus aspiration surgery

    Institute of Scientific and Technical Information of China (English)

    Xiao-Xia Han; Xiu-Hong Liu; Ping Zhou; Guo-Mei Dan

    2016-01-01

    Objective:To compare the efficacy of direct stent implantation surgery and deferred stent implantation surgery for patients with ST-segment elevation myocardial infarction after PCT thrombus aspiration surgery. Method:A total of 74 cases with STEMI were selected, who had been given PCT thrombus aspiration surgery treatment, and were randomly divided into direct group and deferred group (n=37). Patients in direct group were given direct stent implantation surgery after PCT thrombus aspiration surgery treatment. Patients in deferred group were given deferred stent implantation surgery 14 d later after anticoagulant and anti-platelet treatment. Heart structure and function, stent release characteristics and adverse reactions) were compared 6 months after the surgery. Results:Two hours after surgery, ST segment drop amplitude in deferred group was significantly higher than that in direct group (P<0.05);TIMI frame number was obvious and no reflow/slow blood flow occurrence ratio was significantly lower than that in direct group (P<0.05);implantation stent number and stent length in deferred group were significantly less than that in direct group (P<0.05);the release characteristic indexes of implantation stent in deferred group:stent diameter and stent expansion pressure were significantly higher than that in direct group (P<0.05);6 months after surgery, LVEF improvement in deferred group was significantly higher than that in direct group (P<0.05), while LVEDD、LVEDV ventricular remodeling was significantly lower than that in direct group (P<0.05);The total adverse event occurrence rate in deferred group was 5.4%, which was significantly lower than that in direct group (18.9%) (P<0.05). Conclusions:The deferred stent implantation surgery after PCI thrombus aspiration surgery could obviously reduce the occurrence rate of no reflow/slow blood flow, obviously improve the heart function and myocardial perfusion, reduce the usage amount of stent, reduce the occurrence of

  3. Labor Income Dynamics in Chile

    OpenAIRE

    Cristóbal Huneeus L.; Andrea Repetto L.

    2004-01-01

    This paper provides an empirical analysis of individual earnings using data from the personal income survey Encuesta Suplementaria de Ingresos. We find that the predictable component of income is humpshaped over the life-cycle, and that there are strong effects from education. The unpredictable component of income can be described by a very persistent permanent shock and a transitory shock. Our estimates are built from a panel of cohorts, so we use US data from the Panel Study of Income Dynam...

  4. Income, Ideology, and Representation

    Directory of Open Access Journals (Sweden)

    Chris Tausanovitch

    2016-11-01

    Full Text Available Do legislators represent the rich better than they represent the poor? Recent work provides mixed support for this proposition. I test the hypothesis of differential representation using a data set on the political preferences of 318,537 individuals. Evidence of differential representation in the House of Representatives is weak. Support for differential representation is stronger in the Senate. In recent years, representation has occurred primarily through the selection of a legislator from the appropriate party. Although the preferences of higher-income constituents account for more of the variation in legislator voting behavior, higher-income constituents also account for much more of the variation in district preferences. In light of the low level of overall responsiveness, differential responsiveness appears small.

  5. 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....

  6. Epilepsy Surgery: Factors That Affect Patient Decision-Making in Choosing or Deferring a Procedure

    Directory of Open Access Journals (Sweden)

    Christopher Todd Anderson

    2013-01-01

    Full Text Available Surgical resection for well-selected patients with refractory epilepsy provides seizure freedom approximately two-thirds of the time. Despite this, many good candidates for surgery, after a presurgical workup, ultimately do not consent to a procedure. The reasons why patients decline potentially effective surgery are not completely understood. We explored the socio cultural, medical, personal, and psychological differences between candidates who chose (n = 23 and those who declined surgical intervention (n = 9. We created a novel questionnaire addressing a range of possible factors important in patient decision making. We found that patients who declined surgery were less bothered by their epilepsy (despite comparable severity, more anxious about surgery, and less likely to listen to their doctors (and others and had more comorbid psychiatric disease. Patients who chose surgery were more embarrassed by their seizures, more interested in being “seizure-free”, and less anxious about specific aspects of surgery. Patient attitudes, beliefs, and anxiety serve as barriers to ideal care. These results can provide opportunities for education, treatment, and intervention. Additionally, patients who fit a profile of someone who is likely to defer surgery may not be appropriate for risky and expensive presurgical testing.

  7. Fractional Flow Reserve-Guided Deferred Versus Complete Revascularization in Patients With Diabetes Mellitus.

    Science.gov (United States)

    Kennedy, Mark W; Hermanides, Rik S; Kaplan, Emel; Hemradj, Veemal; Fabris, Enrico; Koopmans, Petra C; Dambrink, Jan-Henk E; Gosselink, A T Marcel; Van't Hof, Arnoud W J; Ottervanger, Jan Paul; Roolvink, Vincent; Remkes, Wouter S; van der Sluis, Aize; Suryapranata, Harry; Kedhi, Elvin

    2016-11-01

    To assess the safety and efficacy of deferred versus complete revascularization using a fractional flow reserve (FFR)-guided strategy in patients with diabetes mellitus (DM), we analyzed all DM patients who underwent FFR-guided revascularization from January 1, 2010, to December 12, 2013. Patients were divided into 2 groups: those with ≥1 remaining FFR-negative (>0.80) medically treated lesions [FFR(-)MT] and those with only FFR-positive lesions (≤0.80) who underwent complete revascularization [FFR(+)CR] and were followed until July 1, 2015. The primary end point was the incidence of major adverse cardiovascular events (MACE), a composite of death, myocardial infarction (MI), target lesion (FFR assessed) revascularization, and rehospitalization for acute coronary syndrome. A total of 294 patients, 205 (69.7%) versus 89 (30.3%) in FFR(-)MT and FFR(+)CR, respectively, were analyzed. At a mean follow-up of 32.6 ± 18.1 months, FFR(-)MT was associated with higher MACE rate 44.0% versus 26.6% (log-rank p = 0.02, Cox regression-adjusted hazard ratio [HR] 2.01, 95% confidence interval [CI] 1.21 to 3.33, p required to guide our treatment strategy in these patients with high-risk, fast-progressing atherosclerosis.

  8. A delay discounting task produces a greater likelihood of waiting than a deferred gratification task.

    Science.gov (United States)

    Young, Michael E; McCoy, Anthony W

    2015-01-01

    A first-person-shooter video game was adapted for the study of choice between smaller sooner and larger later outcomes to compare the behavioral patterns produced by deferred gratification (DG) and delay discounting (DD) tasks. Participants played a game in which they could either fire their weapon sooner and do a small amount of damage or wait a few seconds to fire their weapon and do a larger amount of damage. For the DD task, a failure to fire within one second committed the player to waiting for the larger later outcome thus removing the opportunity to defect during the delay that is present in the DG task. The incentive structure changed multiple times during game play so that at times the optimal decision was to choose the smaller sooner outcome whereas at other times the optimal decision was to wait for the larger later outcome. Players assigned to the DD task showed a greater tendency to wait and lower sensitivity to the changing incentives.

  9. Epilepsy surgery: factors that affect patient decision-making in choosing or deferring a procedure.

    Science.gov (United States)

    Anderson, Christopher Todd; Noble, Eva; Mani, Ram; Lawler, Kathy; Pollard, John R

    2013-01-01

    Surgical resection for well-selected patients with refractory epilepsy provides seizure freedom approximately two-thirds of the time. Despite this, many good candidates for surgery, after a presurgical workup, ultimately do not consent to a procedure. The reasons why patients decline potentially effective surgery are not completely understood. We explored the socio cultural, medical, personal, and psychological differences between candidates who chose (n = 23) and those who declined surgical intervention (n = 9). We created a novel questionnaire addressing a range of possible factors important in patient decision making. We found that patients who declined surgery were less bothered by their epilepsy (despite comparable severity), more anxious about surgery, and less likely to listen to their doctors (and others) and had more comorbid psychiatric disease. Patients who chose surgery were more embarrassed by their seizures, more interested in being "seizure-free", and less anxious about specific aspects of surgery. Patient attitudes, beliefs, and anxiety serve as barriers to ideal care. These results can provide opportunities for education, treatment, and intervention. Additionally, patients who fit a profile of someone who is likely to defer surgery may not be appropriate for risky and expensive presurgical testing.

  10. Epilepsy Surgery: Factors That Affect Patient Decision-Making in Choosing or Deferring a Procedure

    Science.gov (United States)

    Anderson, Christopher Todd; Mani, Ram; Lawler, Kathy; Pollard, John R.

    2013-01-01

    Surgical resection for well-selected patients with refractory epilepsy provides seizure freedom approximately two-thirds of the time. Despite this, many good candidates for surgery, after a presurgical workup, ultimately do not consent to a procedure. The reasons why patients decline potentially effective surgery are not completely understood. We explored the socio cultural, medical, personal, and psychological differences between candidates who chose (n = 23) and those who declined surgical intervention (n = 9). We created a novel questionnaire addressing a range of possible factors important in patient decision making. We found that patients who declined surgery were less bothered by their epilepsy (despite comparable severity), more anxious about surgery, and less likely to listen to their doctors (and others) and had more comorbid psychiatric disease. Patients who chose surgery were more embarrassed by their seizures, more interested in being “seizure-free”, and less anxious about specific aspects of surgery. Patient attitudes, beliefs, and anxiety serve as barriers to ideal care. These results can provide opportunities for education, treatment, and intervention. Additionally, patients who fit a profile of someone who is likely to defer surgery may not be appropriate for risky and expensive presurgical testing. PMID:24159385

  11. ‘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.

  12. 20 CFR 627.450 - Program income.

    Science.gov (United States)

    2010-04-01

    ...) Definition of program income. (1) Program income means income received by the recipient or subrecipient that... for copyrighted material, patents, patent applications, trademarks, and inventions developed by...

  13. Launching Low-Income Entrepreneurs

    Science.gov (United States)

    Laney, Kahliah

    2013-01-01

    With middle-income jobs in decline, entrepreneurship offers an increasingly promising pathway out of poverty; but few low-income New Yorkers are currently taking this route to economic self-sufficiency. This report provides the most comprehensive examination of low-income entrepreneurship in New York. The report documents current self-employment…

  14. 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…

  15. 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...

  16. 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...

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    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...... 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...

  18. 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

  19. INCOME INCONGRUITY, RACE AND PRETERM BIRTH (PTB)

    Science.gov (United States)

    Previous research using birth records has found income incongruity associated with adverse birth outcomes. The effects of negative income incongruity (reporting lower household income than the census tract median household income) on PTB (<37 weeks completed gestation) are examin...

  20. 40 CFR 31.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  1. 13 CFR 143.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  2. 15 CFR 24.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  3. 38 CFR 43.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  4. 28 CFR 66.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  5. 45 CFR 2541.250 - Program income.

    Science.gov (United States)

    2010-10-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  6. 45 CFR 92.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  7. 14 CFR 1273.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  8. 29 CFR 1470.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  9. INCOME INCONGRUITY, RACE AND PRETERM BIRTH

    Science.gov (United States)

    Previous research with vital records finds income incongruity associated with adverse birth outcomes. We examined the effects of negative income incongruity (reporting lower household income than the census tract median household income) on preterm birth (PTB <37 weeks completed ...

  10. INCOME INCONGRUITY, RACE AND PRETERM BIRTH

    Science.gov (United States)

    Previous research with vital records finds income incongruity associated with adverse birth outcomes. We examined the effects of negative income incongruity (reporting lower household income than the census tract median household income) on preterm birth (PTB <37 weeks completed ...

  11. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  12. Surplus Value & Income Distribution

    OpenAIRE

    Yoshizawa,Masayasu

    1993-01-01

    Introduction 1. Marx's Theory of Surplus-Value 1.1. Use-Value and Exchange-Value 1.2. Surplus-Value 1.3. Variable Capital and Constant Capital 2. Implications of Marx's Theory of Surplus-Value 2.1. First Implication-Exploitation 2.2. Second Implication-Deviation of Price from Value 2.3. Third Implication-Capitalist Corporation 3. Capital Accumulation and Income Distribution 3.1. The Effect of Capital Accumulation 3.2. Fall in the Rate of Profit 4. Conclusion 

  13. Non-social adaptation defers a tragedy of the commons in Pseudomonas aeruginosa quorum sensing.

    Science.gov (United States)

    Asfahl, Kyle L; Walsh, Jessica; Gilbert, Kerrigan; Schuster, Martin

    2015-08-01

    In a process termed quorum sensing (QS), the opportunistic bacterial pathogen Pseudomonas aeruginosa uses diffusible signaling molecules to regulate the expression of numerous secreted factors or public goods that are shared within the population. But not all cells respond to QS signals. These social cheaters typically harbor a mutation in the QS receptor gene lasR and exploit the public goods produced by cooperators. Here we show that non-social adaptation under growth conditions that require QS-dependent public goods increases tolerance to cheating and defers a tragedy of the commons. The underlying mutation is in the transcriptional repressor gene psdR. This mutation has no effect on public goods expression but instead increases individual fitness by derepressing growth-limiting intracellular metabolism. Even though psdR mutant populations remain susceptible to invasion by isogenic psdR lasR cheaters, they bear a lower cheater load than do wild-type populations, and they are completely resistant to invasion by lasR cheaters with functional psdR. Mutations in psdR also sustain growth near wild-type levels when paired with certain partial loss-of-function lasR mutations. Targeted sequencing of multiple evolved isolates revealed that mutations in psdR arise before mutations in lasR, and rapidly sweep through the population. Our results indicate that a QS-favoring environment can lead to adaptations in non-social, intracellular traits that increase the fitness of cooperating individuals and thereby contribute to population-wide maintenance of QS and associated cooperative behaviors.

  14. Terry Turbopump Expanded Operating Band Full-Scale Component and Basic Science Detailed Test Plan - Final.

    Energy Technology Data Exchange (ETDEWEB)

    Osborn, Douglas [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Solom, Matthew [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2017-02-01

    This document details the milestone approach to define the true operating limitations (margins) of the Terry turbopump systems used in the nuclear industry for Milestone 3 (full-scale component experiments) and Milestone 4 (Terry turbopump basic science experiments) efforts. The overall multinational-sponsored program creates the technical basis to: (1) reduce and defer additional utility costs, (2) simplify plant operations, and (3) provide a better understanding of the true margin which could reduce overall risk of operations.

  15. Farmer Income Differential in Regions

    Institute of Scientific and Technical Information of China (English)

    LU Qian; MIAO Shanshan

    2006-01-01

    China's success in reform and opening up policy for twenty years is regarded as China's miracles in the world,whereas the income differential widening phenomenon has been the focus of the policymakers and researchers. This article researches 1994-2003 China's rural regions income differential and its decomposition. The method this paper used to measure the disparity is Gini Index. There are many ways to compute it, so the easiest way to decompose Gini Index-Matrix method is adopted. And based on it, farmer's income could be divided into wage income, farming income,transfer income and property income according to its composition. The conclusion is that all of the indexes are between 0.2 and 0.3, at the comparatively average level. From the fluctuation trend, it increased from 1994 to 1995, while reduced from 1995 to 1996, fluctuated in 1997, and then diminished again. In general, farmer's regions income differential stays at comparatively average level, but it has the widening trend with time. Through decomposing Gini Index, wage income is the most important increasing factor, while farming income is the reducing factor.

  16. Influence of income on tertiary students acquisition of cellular products

    Directory of Open Access Journals (Sweden)

    G. A.P Drotsky

    2007-12-01

    Full Text Available Purpose: The purpose of the article is to determine whether there are any differences between high and low-income group students in their selection of a cellular phone brand or network operator. Design/Methodology/Approach: Four hypotheses are set to determine if there are any significant differences between the two income groups in current decision-making. It is established that there exist no significant difference between high and low-income students in their selection of cellular phones and network operators. The levels of agreement or disagreement on various statements do, however, give an indication of the importance that students place on aspects that they view as important when acquiring a cellular phone or network operator.Findings: In the article, it is established that no significant differences exist between the two income groups. The levels of agreement or disagreement indicate the importance that subscription method, social value, service quality and branding has on student decision-making. Implications: The article provides a better understanding of the influence that income plays in student's decision-making in acquiring cellular products and services. Possible future research in student cellular usage can be guided through the information obtained in this article. Originality/Value: The article provides information to cellular network operators, service providers and cellular phone manufactures regarding the influence of income on students' acquisition of cellular products and services. Information from the article can assist in the establishment of marketing plans for the student market by these role players.

  17. 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.

  18. Cost-effectiveness analysis of ranibizumab plus prompt or deferred laser or triamcinolone plus prompt laser for diabetic macular edema.

    Science.gov (United States)

    Dewan, Vinay; Lambert, Dennis; Edler, Joshua; Kymes, Steven; Apte, Rajendra S

    2012-08-01

    Perform a cost-effectiveness analysis of the treatment of diabetic macular edema (DME) with ranibizumab plus prompt or deferred laser versus triamcinolone plus prompt laser. Data for the analysis were drawn from reports of the Diabetic Retinopathy Clinical Research Network (DRCRnet) Protocol I. Computer simulation based on Protocol I data. Analyses were conducted from the payor perspective. Simulated participants assigned characteristics reflecting those seen in Protocol I. Markov models were constructed to replicate Protocol I's 104-week outcomes using a microsimulation approach to estimation. Baseline characteristics, visual acuity (VA), treatments, and complications were based on Protocol I data. Costs were identified by literature search. One-way sensitivity analysis was performed, and the results were validated against Protocol I data. Direct cost of care for 2 years, change in VA from baseline, and incremental cost-effectiveness ratio (ICER) measured as cost per additional letter gained from baseline (Early Treatment of Diabetic Retinopathy Study). For sham plus laser (S+L), ranibizumab plus prompt laser (R+pL), ranibizumab plus deferred laser (R+dL), and triamcinolone plus laser (T+L), effectiveness through 104 weeks was predicted to be 3.46, 7.07, 8.63, and 2.40 letters correct, respectively. The ICER values in terms of dollars per VA letter were $393 (S+L vs. T+L), $5943 (R+pL vs. S+L), and $20 (R+dL vs. R+pL). For pseudophakics, the ICER value for comparison triamcinolone with laser versus ranibizumab with deferred laser was $14 690 per letter gained. No clinically relevant changes in model variables altered outcomes. Internal validation demonstrated good similarity to Protocol I treatment patterns. In treatment of phakic patients with DME, ranibizumab with deferred laser provided an additional 6 letters correct compared with triamcinolone with laser at an additional cost of $19 216 over 2 years. That would indicate that if the gain in VA seen at 2 years

  19. 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...... compared with those randomized to (re)initiate ART immediately. Our objective was to determine whether ART initiation in this group reduced markers of inflammation and coagulation that have been associated with increased mortality risk in SMART. Changes in these biomarkers have been described after...... stopping ART, but not after starting ART in SMART....

  20. Determinants of Soviet Household Income

    Directory of Open Access Journals (Sweden)

    by Kenneth Smith

    2007-06-01

    Full Text Available World Values Survey data are used to examine household income in the Soviet Union. The data, gathered Summer/Fall 1990, provide a rare opportunity to empirically examine microeconomic factors influencing a Soviet household’s position in the regional/national income distribution. The survey contains data - collected regionally - from the three Baltic republics, Belarus, and the Moscow region. The data indicate certain patterns that existed and determined Soviet household income though there are often considerable regional variations. Further, there are marked differences between income distribution determinants in the Soviet Union and the U.S. and West Germany though similarities exist as well

  1. 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

  2. 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.

  3. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    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 i...

  4. 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...

  5. Cognitive function and neurodevelopmental outcomes in HIV-infected Children older than 1 year of age randomized to early versus deferred antiretroviral therapy: the PREDICT neurodevelopmental study.

    OpenAIRE

    Puthanakit, T.; Ananworanich, J.; Vonthanak, S.; Kosalaraksa, P; Hansudewechakul, R; Lugt, J. van der; Kerr, SJ; Kanjanavanit, S.; Ngampiyaskul, C.; Wongsawat, J; Luesomboon, W.; Vibol, U.; Pruksakaew, K; Suwarnlerk, T; Apornpong, T

    2013-01-01

    We previously reported similar AIDS-free survival at 3 years in children who were >1 year old initiating antiretroviral therapy (ART) and randomized to early versus deferred ART in the Pediatric Randomized to Early versus Deferred Initiation in Cambodia and Thailand (PREDICT) study. We now report neurodevelopmental outcomes.Two hundred eighty-four HIV-infected Thai and Cambodian children aged 1-12 years with CD4 counts between 15% and 24% and no AIDS-defining illness were randomized to initia...

  6. 26 CFR 1.802-4 - Life insurance company taxable income.

    Science.gov (United States)

    2010-04-01

    ...) The taxable investment income (as defined in section 804), or, if smaller, the gain from operations (as defined in section 809), (2) If the gain from operations exceeds the taxable investment income, an... subparagraph (3) of this paragraph. (b) Illustration of principles. The provisions of section 802(b) and...

  7. 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.

  8. 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).

  9. 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.

  10. 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 g

  11. 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

  12. Income Gap Widens in Beijing

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    The income gap between the highest-and lowestincome groups in Beijing, China's capital city, grew to 4:1 in 2004, up from 3:1 in 2003, according to a sampling survey of 2,000 urban households conducted by the Beijing Municipal Statistics Bureau.Among the most important factors affecting income levels were education and profession, the survey indicated.

  13. 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...

  14. 24 CFR 92.203 - Income determinations.

    Science.gov (United States)

    2010-04-01

    ... low-income families for the family size of the tenant and state that the tenant's annual income does... Security Income, Aid to Families with Dependent Children, or other public assistance or public welfare... for very low-income families established under § 92.252(b)(2) are based on adjusted income....

  15. 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). ...

  16. Transitioning from low-income growth to high-income growth : is there a middle income trap ?

    OpenAIRE

    Bulman, David; Eden, Maya; Nguyen, Ha

    2014-01-01

    Is there a "middle income trap"? Theory suggests that the determinants of growth at low and high income levels may be different. If countries struggle to transition from growth strategies that are effective at low income levels to growth strategies that are effective at high income levels, they may stagnate at some middle income level; this phenomenon can be thought of as a "middle income ...

  17. 农村劳动力转移的选择性、城乡收入差距与新型农业经营主体%Transfer Selectivity of Rural Labor,Urban-rural Income Gap and New Agricultural Operation Entities

    Institute of Scientific and Technical Information of China (English)

    秦晓娟; 孔祥利

    2015-01-01

    Based on 1415 survey data and the method of WLS regression,this paper discussed the impacts of transfer selectivity,rate of urbanization,yearly income of family featured by labor transfer, and per capita agricultural acreage on urban-rural income gap from national level and regional level re-spectively.And it found that different selectivity variables had different effects on the urban-rural income gap on the national and regional levels,but the per capita agricultural acreage variable had negative effect.On the regional level,it found that the gap would be shortened under the condition that labors in western areas were transferred to other provinces in middle and eastern areas.Accordingly,it proposed to continue to guide and encourage the rural labors'transfer,to cultivate the new agricultural operation enti-ties actively,to narrow the urban-rural income gap through the bidirectional interaction between urbani-zation and agricultural modernization.%基于1415份调查问卷数据,采用 WLS 方法,分别从全国、东中西3个区域层面,探讨农村劳动力转移的选择性、城镇化率、转移劳动力家庭年收入及农村人均土地经营面积等变量对城乡收入差距的影响。得出结论:在全国、区域层面,选择性变量对城乡差距的作用有正有负,而农村人均经营土地面积变量的扩大均会使城乡差距缩小;东中西区域对比分析得出西部劳动力向省外转移较东中部会使城乡差距缩小。据此提出政策建议:继续引导和鼓励农村劳动力的多元转移;积极培育新型主体;通过农业现代化与城镇化的双向互动减小城乡收入差距。

  18. Income Distribution and Health Status: Econometric Evidence from OECD Countries

    Directory of Open Access Journals (Sweden)

    Vasudeva N.R. Murthy

    2007-01-01

    Full Text Available This research note, using a cross-sectional sample consisting of 27 Organization for Economic Co-operation and Development countries (OECD for the reference year 2002, empirically examines the relationship between health status as measured by infant mortality and the degree of income inequality, given the effect of certain controlled variables. The empirical findings based on the estimation by robust econometric methods, show that in these countries, per capita real gross domestic product, the number of doctors, the level of education, percentage of female smokers in the adult population and income inequality, as reflected by the percentage of the income received by the lowest tenth of the population do impact the level of health status. The results clearly indicate that income inequality affects the level of health status adversely. Policy implications of the research findings are discussed in the research.

  19. 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.

  20. 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.

  1. 32 CFR 1630.13 - Class 1-D-D: Deferment for certain members of a reserve component or student taking military...

    Science.gov (United States)

    2010-07-01

    ... reserve component or student taking military training. 1630.13 Section 1630.13 National Defense Other...: Deferment for certain members of a reserve component or student taking military training. In Class 1-D-D... (entire college level) Army Reserve Officer's Training Corps, or the Air Force Reserve Officer's...

  2. 32 CFR 33.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... earned on any of them. (b) Definition of program income. Program income means gross income received by... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  3. 36 CFR 1207.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... interest earned on any of them. (b) Definition of program income. Program income means gross income... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  4. 43 CFR 12.65 - Program income.

    Science.gov (United States)

    2010-10-01

    ... interest earned on any of them. (b) Definition of program income. Program income means gross income... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  5. Income, Amenities and Negative Attitudes

    DEFF Research Database (Denmark)

    Waisman, Gisela; Larsen, Birthe

    2016-01-01

    ’ 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......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...

  6. The Income Gap GROWS Large

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The income gap between regions, urban and rural areas, industries and various social groups is widening in China. The gap, as indicated by the Gini Coefficient, extended beyond an alarming level. A World Bank report said the Gini Coefficient for China surged to 0.47 in 2009, exceeding the "red line" of 0.4. The problems caused by the rising income disparity have been the focus of public attention. Some experts believe that it is high time for China to shrink this income gap. A Xinhua News Agency research team recently analyzed this trend, and published an article in the Economic Information Daily. Edited excerpts follow:

  7. The Income Gap Grows Large

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ The income gap between regions,urban and rural areas,industries and various social groups is widening in China.The gap,as indicated by the Gini Coefficient,extended beyond an alarming level.A World Bank report said the Gini Coefficient for China surged to 0A7 in 2009,exceeding the "red line"of 0.4.The problems caused by the rising income disparity have been the focus of public attention.Some experts believe that it is high time for China to shrink this income gap.

  8. 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...

  9. 可编程控制器在进线母联自动切换操作方法上的应用%Application of Programmable Logic Controller in Automatic Switching Operation Between Incoming Cabinet and Bus Tie Breaker Cabinet

    Institute of Scientific and Technical Information of China (English)

    刘永春; 张国忠; 何鸿艺

    2014-01-01

    Aiming at the shortcoming existing in the traditional automatic switching operation between the incoming cabinet and the bus tie breaker cabinet at 6 kV high-voltage substation, this paper proposed to adopt programmable logic controller control (PLC) technology to re-alize new ways of automatically switching, building up the simulation model of substation, expounding manners and contents of the switch-ing operation, enumerating the I/O allocation table controlled by PLC and giving the external wiring diagram and the control ladder diagram. Experimental tests show that the method not only makes all kinds of operation function more perfect, but also makes the operation procedure correct and unique, and it can immediately send light and sound alarm signals for any wrong operation, without causing substantive misop-eration results.%针对6 kV高压变电站进线柜与母联柜传统自动切换操作中存在的不足,提出采用可编程控制器(PLC)控制技术实现自动切换的新方法。建立了变电站的仿真模型,阐述了倒闸操作的方式与内容,列举了PLC控制的I/O分配表,给出了外部接线图以及控制梯形图等。经实验测试,该方法不仅使各种操作功能更加完备,而且操作途径正确、唯一,对错误的操作能立即发出声光报警信号,而不会引起实质性的误操作结果。

  10. Randomized trial evaluating ranibizumab plus prompt or deferred laser or triamcinolone plus prompt laser for diabetic macular edema.

    Science.gov (United States)

    Elman, Michael J; Aiello, Lloyd Paul; Beck, Roy W; Bressler, Neil M; Bressler, Susan B; Edwards, Allison R; Ferris, Frederick L; Friedman, Scott M; Glassman, Adam R; Miller, Kellee M; Scott, Ingrid U; Stockdale, Cynthia R; Sun, Jennifer K

    2010-06-01

    Evaluate intravitreal 0.5 mg ranibizumab or 4 mg triamcinolone combined with focal/grid laser compared with focal/grid laser alone for treatment of diabetic macular edema (DME). Multicenter, randomized clinical trial. A total of 854 study eyes of 691 participants with visual acuity (approximate Snellen equivalent) of 20/32 to 20/320 and DME involving the fovea. Eyes were randomized to sham injection + prompt laser (n=293), 0.5 mg ranibizumab + prompt laser (n=187), 0.5 mg ranibizumab + deferred (> or =24 weeks) laser (n=188), or 4 mg triamcinolone + prompt laser (n=186). Retreatment followed an algorithm facilitated by a web-based, real-time data-entry system. Best-corrected visual acuity and safety at 1 year. The 1-year mean change (+/-standard deviation) in the visual acuity letter score from baseline was significantly greater in the ranibizumab + prompt laser group (+9+/-11, Peyes at baseline (n=273), visual acuity improvement in the triamcinolone + prompt laser group appeared comparable to that in the ranibizumab groups. No systemic events attributable to study treatment were apparent. Three eyes (0.8%) had injection-related endophthalmitis in the ranibizumab groups, whereas elevated intraocular pressure and cataract surgery were more frequent in the triamcinolone + prompt laser group. Two-year visual acuity outcomes were similar to 1-year outcomes. Intravitreal ranibizumab with prompt or deferred laser is more effective through at least 1 year compared with prompt laser alone for the treatment of DME involving the central macula. Ranibizumab as applied in this study, although uncommonly associated with endophthalmitis, should be considered for patients with DME and characteristics similar to those in this clinical trial. In pseudophakic eyes, intravitreal triamcinolone + prompt laser seems more effective than laser alone but frequently increases the risk of intraocular pressure elevation. Copyright 2010 American Academy of Ophthalmology. Published by Elsevier

  11. 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

  12. Formulating Rural Development Programmes to Aid Low-Income Farm Families

    OpenAIRE

    Findeis, Jill L; Reddy, Venkateshwar K.

    1989-01-01

    Rural development programmes may facilitate the off-farm employment of low-income farm families and provide additional public suppon beyond traditional US farm income and price support programmes. To examine the implications of alternative rural development strategies for low-income farmers, joint off-farm labour participation models are developed for farm operators and spouses. Univariate and bivariate probit models are estimated. based on 1985 Current Population Survey farm household data. ...

  13. Does Income Inequality Reduce Growth? Does Income Inequality Reduce Growth?

    Directory of Open Access Journals (Sweden)

    Pablo Serra

    1993-03-01

    Full Text Available This paper examines the effects of inequality on the rate of growth of an economy. We assume that it is easier for an individual to achieve a given level of human capiral the higher society's average level of human capiral. Agents with above average human capital find it relatively more costly to acquire additional human capital, while agents with below average human capital find it relatively cheaper to acquire additional human capital. The existence of such an externality implies that even when where is no income inequality agents will behave inefficiently. In order to achieve the optimal growth rate, a lump sum tax must be combined with a subsidy to investment in education. When incomes are heterogenous, we show that income convergence is attained in the long run. We also show that the effect of inequality on the growth rate of an economy depends on the functional form of the externality. When the externality junction is concave, income dispersion reduces the rate of growth. On the other hand, when the externality function is convex, the effect is ambiguous. Does Income Inequality Reduce Growth?

  14. Patient complexity and GPs' income under mixed remuneration.

    Science.gov (United States)

    Olsen, K R

    2012-06-01

    Because of problems with recruiting GPs to deprived areas in Denmark, it has been discussed whether the mixed remuneration scheme is flexible enough to compensate GPs serving patients with high need for services. The objective is to assess how patient heterogeneity affects list size, income and total utility of GPs operating under a mixed remuneration scheme. We adapt the model by Iversen (2004) as a theoretical framework for analysing the consequences of patient heterogeneity in a mixed remuneration system. We use a data set of Danish solo practitioners to analyse the effect of patient complexity on list size and income. From the theoretical model we find that higher levels of patient complexity lead GPs to choose a lower list size, whereas the effect on income is ambiguous. The effect on total utility (income and leisure) is, however, shown to be negative. Using empirical data from 1039 solo practices we find that patient complexity reduces both list size and income and conclude that a mixed per capita and fee for service remuneration system does not fully compensate practices with more complex patients. Differentiated per capita payment may represent a means of ensuring fair and equal income of GPs.

  15. 45 CFR 96.85 - Income eligibility.

    Science.gov (United States)

    2010-10-01

    ... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Low-income Home Energy Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State median...-35 (42 U.S.C. 8624(b)(2)), grantees using the Federal government's official poverty income...

  16. 20 CFR 322.8 - Miscellaneous income.

    Science.gov (United States)

    2010-04-01

    ... REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income from self-employment is remuneration with respect to a particular day or particular days, consideration... mercantile establishment, ordinarily is not remuneration with respect to any day. (b) Income from...

  17. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Investment Income Tax; Final and Proposed Rules #0;#0;Federal Register / Vol. 78, No. 231 / Monday, December... Parts 1 and 602 RIN 1545-BK44 Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury... Investment Income Tax and the computation of Net Investment Income. The regulations affect...

  18. 17 CFR 210.5-03 - Income statements.

    Science.gov (United States)

    2010-04-01

    ..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF... discounts, returns and allowances), (b) operating revenues of public utilities or others; (c) income from... parties shall be disclosed as required under § 210.4-08(k). A public utility company using a...

  19. 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... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32..., events and circumstances affecting the company during a period and which are not operational in nature...

  20. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

    ... reports shall be filed, in duplicate, in the Office of Economics, Environmental Analysis, and... BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS QUARTERLY OPERATING REPORTS-RAILROADS § 1243.1 Revenues, expenses and income. Commencing with reports for the 3...

  1. Surgery for children in low-income countries affected by humanitarian emergencies from 2008 to 2014: The Médecins Sans Frontières Operations Centre Brussels experience.

    Science.gov (United States)

    Flynn-O'Brien, Katherine T; Trelles, Miguel; Dominguez, Lynette; Hassani, Ghulam Hiadar; Akemani, Clemence; Naseer, Aamer; Ntawukiruwabo, Innocent Bagura; Kushner, Adam L; Rothstein, David H; Stewart, Barclay T

    2016-04-01

    Pediatric surgical care is deficient in developing countries disrupted by crisis. We aimed to describe pediatric surgical care at Médecins Sans Frontières-Brussels (MSF-OCB) projects to inform resource allocation and define the pediatric-specific skillset necessary for humanitarian surgical teams. Procedures performed by MSF-OCB from July 2008 to December 2014 were reviewed. Project characteristics, patient demographics and clinical data were described. Multivariable logistic regression was performed to determine predictors of perioperative death. Of 109,828 procedures, 26,284 were performed for 24,576 children (22% of all procedures). The most common pediatric operative indication was trauma (13,984; 57%). Nine percent of all surgical indications were due to violence (e.g., land mines, firearms, gender-based violence, etc.). The majority of procedures (19,582; 75%) were general surgical, followed by orthopedic (4350; 17%), and obstetric/gynecologic/urologic (2135; 8%). Perioperative death was low (42; 0.17%); independent predictors of death included age surgery and infant perioperative care is particularly needed. These findings are important when resourcing projects and training surgical staff for humanitarian missions. Copyright © 2016 Elsevier Inc. All rights reserved.

  2. The value relevance of comprehensive income

    OpenAIRE

    2012-01-01

    In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. Revised IAS 1 requires companies to report total comprehensive income that is a sum of net income and other comprehensive income. Total comprehensive income includes all unrealized gains an...

  3. The value relevance of comprehensive income

    OpenAIRE

    Ringström, Elena; Ekström, Jörgen

    2012-01-01

    In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. Revised IAS 1 requires companies to report total comprehensive income that is a sum of net income and other comprehensive income. Total comprehensive income includes all unrealized gains an...

  4. 26 CFR 521.109 - Real property income, natural resource royalties.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Real property income, natural resource... Are Residents of Denmark and of Danish Corporations § 521.109 Real property income, natural resource... from the operation of mines, quarries, oil wells or other natural resources may, for such taxable...

  5. 26 CFR 509.111 - Real property income and natural resource royalties.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Real property income and natural resource... and natural resource royalties. (a) General. Income of whatever nature derived by a nonresident alien... from such property, and royalties in respect of the operation of mines, quarries, or other...

  6. 24 CFR 984.304 - Total tenant payment, family rent, and increases in family income.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM Program Operation § 984.304 Total tenant payment, family rent, and increases in family income. (a... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Total tenant payment, family rent, and increases in family income. 984.304 Section 984.304 Housing and Urban Development Regulations...

  7. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    Science.gov (United States)

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

  8. Utility investments in low-income-energy-efficiency programs

    Energy Technology Data Exchange (ETDEWEB)

    Brown, M.A. [Oak Ridge National Lab., TN (United States); Beyer, M.A. [Aspen Systems Corp., Oak Ridge, TN (United States); Eisenberg, J.; Power, M. [Economic Opportunity Research Institute, Washington, DC (United States); Lapsa, E.J. [Manhattan Data Systems, Knoxville, TN (United States)

    1994-09-01

    The objective of this study is to describe the energy-efficiency programs being operated by utilities for low-income customers. The study focuses, in particular, on programs that install major residential weatherization measures free-of-charge to low-income households. A survey was mailed to a targeted list of 600 utility program managers. Follow-up telephone calls were made to key non- respondents, and a random sample of other non-respondents also was contacted. Completed surveys were received from 180 utilities, 95 of which provided information on one or more of their 1992 low-income energy-efficiency programs for a total of 132 individual programs. These 132 utility programs spent a total of $140.6 million in 1992. This represents 27% of the total program resources available to weatherize the dwellings of low-income households in that year. Both the total funding and the number of programs has grown by 29% since 1989. A majority of the 132 programs are concentrated in a few regions of the country (California, the Pacific Northwest, the Upper Midwest, and the Northeast). Although a majority of the programs are funded by electric utilities, gas utilities have a significantly greater average expenditure per participant ($864 vs. $307 per participant). The most common primary goal of low-income energy-efficiency programs operating in 1992 was {open_quotes}to make energy services more affordable to low-income customers{close_quotes}. Only 44% of the programs were operated primarily to provide a cost-effective energy resource. Based on a review of household and measure selection criteria, equity and not the efficiency of resource acquisition appears to dominate the design of these programs.

  9. Net one, net two: the primary care network income statement.

    Science.gov (United States)

    Halley, M D; Little, A W

    1999-10-01

    Although hospital-owned primary care practices have been unprofitable for most hospitals, some hospitals are achieving competitive advantage and sustainable practice operations. A key to the success of some has been a net income reporting tool that separates practice operating expenses from the costs of creating and operating a network of practices to help healthcare organization managers, physicians, and staff to identify opportunities to improve the network's financial performance. This "Net One, Net Two" reporting allows operations leadership to be held accountable for Net One expenses and strategic leadership to be held accountable for Net Two expenses.

  10. Produção de bovinos em pastagens de capim-braquiária diferidas Bovine production on deferred signalgrass pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2009-04-01

    Full Text Available Durante os meses de janeiro a setembro de 2004 (ano 1 e de 2005 (ano 2, foram avaliados os efeitos dos períodos de diferimento (ano 1: 103, 121, 146 e 163 dias; ano 2: 73, 103, 131 e 163 dias e de pastejo (1, 29, 57 e 85 dias na produção de forragem e no desempenho de bovinos de corte em pastagens diferidas de capim-braquiária (Brachiaria decumbens cv. Basilisk. Adotou-se o delineamento em blocos casualizados, segundo o esquema de parcelas subdivididas, com duas repetições. Houve variação na produção de forragem entre os anos. Pastagens diferidas por maior período possuíram maiores massas de forragem total e forragem morta. Com o aumento do período de pastejo, diminuiram as massas de forragem total e forragem verde e aumentou a massa de forragem morta. A composição química da forragem da amostra de simulação de pastejo foi modificada pelos períodos de diferimento e de pastejo. Não houve efeito dos períodos de diferimento e de pastejo sobre o consumo do suplemento, expresso em porcentagem do peso corporal. O desempenho dos bovinos diminuiu durante o período de pastejo no ano 1 (de 0,739 para 0,467 kg/animal.dia e no ano 2 (de 0,885 para 0,189 kg/animal.dia e foi maior em pastagens diferidas por menor período no ano 2 (0,692 kg/animal.dia. O ganho de peso por área foi maior em pastagens diferidas por menor período no ano 2 (4,87 kg/ha.dia. Na região de Viçosa, a produção de bovinos em recria em pastagens diferidas melhora quando o pasto adubado e suplementado de Brachiaria decumbens cv. Basilisk é diferido por cerca de 70 dias e utilizado a partir do início do mês de julho.Throughout January to September 2004 (first year and 2005 (second year, the effects of 103, 121, 146 and 163-day (first year, and 73, 103, 131 and 163-day (second year deferring periods, as well as 1, 29, 57 and 85-day grazing on forage production and beef cattle performance in Brachiaria decumbens cv. Basilisk were evaluated. Randomized block

  11. 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

  12. 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...

  13. Income insurance in European agriculture

    NARCIS (Netherlands)

    Meuwissen, M.P.M.; Huirne, R.B.M.; Skees, J.R.

    2003-01-01

    The agricultural risk environment in Europe is changing, for example because of WTO agreements and governments increasingly withdrawing from disaster assistance in case of catastrophic events. In this context, some form of income insurance may be a useful risk management tool for farmers. Insuring f

  14. 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...

  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. 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 statis

  17. Income Sustainability through Educational Attainment

    Science.gov (United States)

    Carlson, Ronald H.; McChesney, Christopher S.

    2015-01-01

    The authors examined the sustainability of income, as it relates to educational attainment, from the two recent decades, which includes three significant economic downturns. The data was analyzed to determine trends in the wealth gap, parsed by educational attainment and gender. Utilizing the data from 1991 through 2010, predictions in changes in…

  18. 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

  19. Ecological analysis of the health effects of income inequality in Argentina.

    Science.gov (United States)

    De Maio, Fernando G

    2008-05-01

    Despite a large body of empirical literature, a consensus has not been reached concerning the health effects of income inequality. This study contributes to ongoing debates by examining the robustness of the income inequality-population health relationship in Argentina, using five different income inequality indexes (each sensitive to inequalities in differing parts of the income spectrum) and five measures of population health. Cross-sectional, ecological study. Income and self-reported morbidity data from Argentina's 2001 Encuesta de Condiciones de Vida (Survey of living conditions) were analysed at the provincial level. Provincial rates of male/female life expectancy and infant mortality were drawn from the Instituto Nacional de Estadistica y Censos database. Life expectancy was correlated in the expected direction with provincial-level income inequality (operationalized as the Gini coefficient) for both males (r=-0.55, P<0.01) and females (r=-0.61, P<0.01), but this association was not robust for all five income inequality indexes. In contrast, infant mortality, self-reported poor health and self-reported activity limitation were not correlated with any of the income inequality indexes. This study adds further complexity to the literature on the health effects of income inequality by highlighting the important effects of operational definitions. Mortality and morbidity data cannot be used as reasonably interchangeable variables (a common practice in this literature), and the choice of income inequality indicator may influence the results.

  20. 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.

  1. Early versus deferred antiretroviral therapy for children older than 1 year infected with HIV (PREDICT): a multicentre, randomised, open-label trial

    Science.gov (United States)

    Puthanakit, Thanyawee; Vonthanak, Saphonn; Ananworanich, Jintanat; Kosalaraksa, Pope; Hansudewechakul, Rawiwan; Vibol, Ung; Kerr, Stephen J.; Kanjanavanit, Suparat; Ngampiyaskul, Chaiwat; Wongsawat, Jurai; Luesomboon, Wicharn; Ngo-Giang-Huong, Nicole; Chettra, Kea; Cheunyam, Theshinee; Suwarnlerk, Tulathip; Ubolyam, Sasiwimol; Shearer, William T.; Paul, Robert; Mofenson, Lynne M.; Fox, Lawrence; Law, Matthew G.; Cooper, David A.; Phanuphak, Praphan; Vun, Mean Chhi; Ruxrungtham, Kiat

    2012-01-01

    Summary Background The optimum time to start antiretroviral therapy for children diagnosed with HIV infection after 1 year of age is unknown. We assessed whether antiretroviral therapy could be deferred until CD4 percentages declined to less than 15% without affecting AIDS-free survival. Methods In our multicentre, randomised, open-label trial at nine research sites in Thailand and Cambodia, we enrolled children aged 1–12 years who were infected with HIV and had CD4 percentages of 15–24%. Participants were randomly assigned (1:1) by a minimisation scheme to start antiretroviral therapy at study entry (early treatment group) or antiretroviral therapy to start when CD4 percentages declined to less than 15% (deferred treatment group). The primary endpoint was AIDS-free survival (based on US Centers for Disease Control and Prevention category C events) at week 144, assessed with the Kaplan-Meier analysis and the log-rank approach. This study is registered with ClinicalTrials.gov, number NCT00234091. Findings Between March 28, 2006, and Sept 10, 2008, we enrolled 300 Thai and Cambodian children infected with HIV, with a median age of 6·4 years (IQR 3·9–8·4). 150 children were randomly allocated early antiretroviral therapy (one participant was excluded from analyses after withdrawing before week 0) and 150 children were randomly allocated deferred antiretroviral therapy. Median baseline CD4 percentage was 19% (16–22%). 69 children (46%) in the deferred treatment group started antiretroviral therapy during the study. AIDS-free survival at week 144 in the deferred treatment group was 98·7% (95% CI 94·7–99·7; 148 of 150 patients) compared with 97·9% (93·7–99·3; 146 of 149 patients) in the early treatment group (p=0·6). Interpretation AIDS-free survival in both treatment groups was high. This low event rate meant that our study was underpowered to detect differences between treatment start times and thus additional follow-up of study participants or

  2. 320-row CT coronary angiography predicts freedom from revascularisation and acts as a gatekeeper to defer invasive angiography in stable coronary artery disease: a fractional flow reserve-correlated study

    Energy Technology Data Exchange (ETDEWEB)

    Ko, Brian S.; Wong, Dennis T.L.; Cameron, James D.; Leung, Michael; Meredith, Ian T.; Nerlekar, Nitesh; Antonis, Paul; Harper, Richard; Malaiapan, Yuvaraj; Seneviratne, Sujith K. [Southern Health and Monash University, Monash Cardiovascular Research Centre, MonashHEART, Department of Medicine Monash Medical Centre (MMC), Melbourne (Australia); Leong, Darryl P. [University of Adelaide, Discipline of Medicine, Adelaide (Australia); Flinders University, Adelaide (Australia); Crossett, Marcus; Troupis, John [Southern Health and Monash University, Monash Cardiovascular Research Centre, MonashHEART, Department of Medicine Monash Medical Centre (MMC), Melbourne (Australia); Southern Health and Monash University, Department of Diagnostic Imaging, MMC, Melbourne (Australia)

    2014-03-15

    To determine the accuracy of 320-row multidetector coronary computed tomography angiography (M320-CCTA) to detect functional stenoses using fractional flow reserve (FFR) as the reference standard and to predict revascularisation in stable coronary artery disease. One hundred and fifteen patients (230 vessels) underwent M320-CCTA and FFR assessment and were followed for 18 months. Diameter stenosis on invasive angiography (ICA) and M320-CCTA were assessed by consensus by two observers and significant stenosis was defined as ≥50 %. FFR ≤0.8 indicated functionally significant stenoses. M320-CCTA had 94 % sensitivity and 94 % negative predictive value (NPV) for FFR ≤0.8. Overall accuracy was 70 %, specificity 54 % and positive predictive value 65 %. On receiver operating characteristic (ROC) curve analysis, the area under the curve (AUC) for CCTA to predict FFR ≤0.8 was 0.74 which was comparable with ICA. The absence of a significant stenosis on M320-CCTA was associated with a 6 % revascularisation rate. M320-CCTA predicted revascularisation with an AUC of 0.71 which was comparable with ICA. M320-CCTA has excellent sensitivity and NPV for functional stenoses and therefore may act as an effective gatekeeper to defer ICA and revascularisation. Like ICA, M320-CCTA lacks specificity for functional stenoses and only has moderate accuracy to predict the need for revascularisation. (orig.)

  3. Collective market participation for improved income among ...

    African Journals Online (AJOL)

    ... income among smallholder farming households: a case of Balaka Innovation Platform ... Collective marketing identified as critical for improving households' incomes, ... The study involved a sample of 115 randomly selected households from ...

  4. 44 CFR 13.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ..., refunds, etc. and interest earned on any of them. (b) Definition of program income. Program income means... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  5. 22 CFR 135.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ..., discounts, refunds, etc. and interest earned on any of them. (b) Definition of program income. Program... inventions developed by a grantee or subgrantee is program income only if the revenues are...

  6. 24 CFR 85.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ..., refunds, etc. and interest earned on any of them. (b) Definition of program income. Program income means... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  7. 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 t

  8. 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,...

  9. Income and wealth poverty in Germany

    OpenAIRE

    Köhler, Theresa

    2016-01-01

    In general, poverty measures are estimated by applying income information. However, only using income data for calculating relative poverty might lead to an incomplete view. For example, a household can be under a poverty threshold even if a household member owns real estate or equity. In this thesis, at risk of income poverty in Germany is estimated. In order to get a more complete picture of at risk of poverty, a multidimensional approach is applied. Not only at risk of income poverty, also...

  10. Income and wealth poverty in Germany

    OpenAIRE

    Köhler, Theresa

    2016-01-01

    In general, poverty measures are estimated by applying income information. However, only using income data for calculating relative poverty might lead to an incomplete view. For example, a household can be under a poverty threshold even if a household member owns real estate or equity. In this thesis, at risk of income poverty in Germany is estimated. In order to get a more complete picture of at risk of poverty, a multidimensional approach is applied. Not only at risk of income poverty, also...

  11. Earned Income Tax Credit Eligibility and Participation

    Science.gov (United States)

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  12. Rational Solution To Income Gap

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    While enjoying an economic boom, China has seen a widening income gap that has appeared like a chasm between its urban and rural citizens. What are the deep roots of this situation and what is the best way to deal with it? Ding Yuanzhu, researcher at the Macro-Economic Research Institute of the National Development and Reform Commission, shares his views on this issue in an article published in Wen Hui Bao. Excerpts follow:

  13. 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

  14. 24 CFR 5.609 - Annual income.

    Science.gov (United States)

    2010-04-01

    ...-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary or... of periodic amounts received from Social Security, annuities, insurance policies, retirement funds... provision must be received under employment training programs with clearly defined goals and objectives,...

  15. Household income distribution in the USA

    Science.gov (United States)

    Efthimiou, Costas J.; Wearne, Adam

    2016-03-01

    In this article we present an alternative model for the distribution of household incomes in the United States. We provide arguments from two differing perspectives which both yield the proposed income distribution curve, and then fit this curve to empirical data on household income distribution obtained from the United States Census Bureau.

  16. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Revenue Service 26 CFR Part 1 RIN 1545-BL74 Net Investment Income Tax AGENCY: Internal Revenue Service...). These regulations provide guidance on the computation of net investment income. The regulations affect... lesser of: (A) The individual's net investment income for such taxable year, or (B) the excess (if...

  17. 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...

  18. 24 CFR 1006.305 - Low-income requirement and income targeting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Low-income requirement and income... URBAN DEVELOPMENT NATIVE HAWAIIAN HOUSING BLOCK GRANT PROGRAM Program Requirements § 1006.305 Low-income... made available for occupancy only by a family that is a low-income family at the time of the...

  19. 76 FR 36976 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2011-06-24

    ... ADMINISTRATION 12 CFR Part 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY... regulation to permit federal credit unions (FCUs) that do not qualify for a low-income designation using the..., eases the burden on FCUs seeking to qualify for a low-income designation. The final rule is very...

  20. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments for... income requirement for purposes of claiming a reduction in their required 2009 estimated income tax... estimated income tax payments for certain qualified individuals. The text of the temporary regulations...

  1. The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics

    OpenAIRE

    Chiaki Moriguchi; Emmanuel Saez

    2006-01-01

    This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We find that (1) income concentration was extremely high throughout the pre-WWII period during which the nation underwent rapid industrialization; (2) a drastic de-concentration of income at the top took place in 1938-1945; (3) income concentration has remained low throughout the post-WWII period despi...

  2. 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.

  3. 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...

  4. 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.

  5. Neuroanatomical Correlates of the Income Achievement Gap

    Science.gov (United States)

    Mackey, Allyson P.; Finn, Amy S.; Leonard, Julia A.; Jacoby Senghor, Drew S.; West, Martin R.; Gabrieli, Christopher F.O.; Gabrieli, John D. E.

    2015-01-01

    In the United States, the difference in academic achievement between higher- and lower-income students (i.e., the income achievement gap) is substantial and growing. Here, we investigated neuroanatomical correlates of this gap in adolescents (n = 58) in whom academic achievement was measured by statewide standardized testing. Cortical gray matter volume was significantly greater in students from higher-income backgrounds (n = 35) compared to students from lower-income backgrounds (n = 23), but cortical white matter volume and total cortical surface area did not differ between groups. Cortical thickness in all lobes of the brain was greater in students from higher-income than lower-income backgrounds. Thicker cortex, particularly in temporal and occipital lobes, was associated with better test performance. These results represent the first evidence that cortical thickness differs across broad swaths of the brain between higher- and lower-income students, and that cortical thickness is related to academic achievement test scores. PMID:25896418

  6. 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.

  7. Moral considerations concerning income inequality

    Directory of Open Access Journals (Sweden)

    Jurjen P. de Vries

    2015-03-01

    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

  8. 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 (

  9. Money and happiness: rank of income, not income, affects life satisfaction.

    Science.gov (United States)

    Boyce, Christopher J; Brown, Gordon D A; Moore, Simon C

    2010-04-01

    Does money buy happiness, or does happiness come indirectly from the higher rank in society that money brings? We tested a rank-income hypothesis, according to which people gain utility from the ranked position of their income within a comparison group. The rank hypothesis contrasts with traditional reference-income hypotheses, which suggest that utility from income depends on comparison to a social reference-group norm. We found that the ranked position of an individual's income predicts general life satisfaction, whereas absolute income and reference income have no effect. Furthermore, individuals weight upward comparisons more heavily than downward comparisons. According to the rank hypothesis, income and utility are not directly linked: Increasing an individual's income will increase his or her utility only if ranked position also increases and will necessarily reduce the utility of others who will lose rank.

  10. Poverty, income and ill health.

    Science.gov (United States)

    Hussain, T K

    1999-01-01

    The article presents an outline of the relationship between poverty, low income, and poor health conditions. A table shows the differences between central Asia and Western Europe in terms of maternal and child health indicators. Various studies also show that the more polarized the income, the worse the population's health status. Countries with higher per capita gross national product (GNP) tend to have lower infant and maternal mortality. Countries who have achieved low mortality rate despite their low levels of per capita GNP, attribute the result to non-health factors such as the spread of education and the drive to provide access to other basic needs, in addition to low cost health services. It is believed that people from deprived backgrounds are more susceptible to diseases, malnutrition, and despair. This may be due to cutbacks in expenditure on food and lower utilization of health services by the socially deprived. Furthermore, poverty is a major cause of death and misery of children and women both in developed and developing countries. It accounts for the social injustices done to women and undermines the physical, social, intellectual and emotional development of children. New patterns of health care service delivery are being developed by the WHO to improve the state of poverty-stricken countries. The article concludes with sound recommendations for both local and national levels.

  11. Income expectations, rural-urban migration and employment in Africa.

    Science.gov (United States)

    Todaro, M P

    1996-01-01

    This article develops a theoretical framework explaining the influence of economic conditions on rural-urban migration in tropical Africa. The model explains the continued process of migration despite high levels of urban unemployment. A lengthy discussion is devoted to short-, intermediate-, and long-term policies for relieving the urban unemployment problem. It is argued that efforts must be made to reduce the differences between the expectation of urban income and real rural income. No one single policy will slow rural-to-urban migration. The author suggests policies that would eliminate factor-price distortions, restrain urban wages, redirect development toward concentrated and comprehensive programs of rural development, resettle and repatriate unemployed urban migrants, and establish capital-goods industries. The capital-goods industries would develop labor-intensive technologies for agriculture and industry. The theoretical model assumes that migrants make decisions about moving on the basis of an expected income and the expectation of an urban job. It is argued that the urban-rural income differences and the probability of securing an urban job determine the rate and extent of rural-urban migration in Africa. If the migrant has a low probability of finding regular wage employment in the short term, but expects the probability to increase over time, the migrant would make a rational decision to migrate. Policies that operate solely on urban labor demand are considered unlikely to reduce urban unemployment. This model better estimates the shadow prices of rural labor.

  12. On the Understanding of Income Tax Accounting%浅谈对我国所得税会计的认识

    Institute of Scientific and Technical Information of China (English)

    陈飞昊

    2012-01-01

    the new accounting standards have penetrated the concept of the balance sheet-liability method into income tax accounting. In my article, based on the basic theories of income tax accounnng, I will elaborate some changes and innovations in the new accounung standards in detail. What's more. I also elaborate the recognition, measurement and list of deferred income tax asset and liability, which are formed by the temporary differences. Finally, according to the specific realities of our county, I will put forward some thoughts and suggestions in order to achieve convergence with the international accounung standards.%新会计准则已经将资产负债表债务法的核算理念全面渗透到所得税会计核算中。本文将以所得税会计的基本理论为前提,详细阐述新会计准则中的的一些变化与创新,以及由暂时性差异形成的递延所得税资产和递延所得税负债的确认、计量和列示。最后,根据我国的具体实际,对我国所得税会计提出一些思考和建议,以实现与国际会计准的趋同。

  13. Immigration, Low Income and Income Inequality in Canada: What?s New in the 2000s?

    OpenAIRE

    Hou, Feng; Picot, Garnett

    2014-01-01

    During the 1980s and 1990s, immigration was associated with the rise in low-income rates and family-income inequality in Canada. Over the 2000s, there were significant changes in the labour market and in immigrant selection. This paper focuses on the direct effect of immigration on the change in low income and family-income inequality over the 1995-to-2010 period. The paper outlines recent trends in low-income rates and income inequality for both the Canadian-born and immigrants. The low-inco...

  14. 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.

  15. 42 CFR 412.106 - Special treatment: Hospitals that serve a disproportionate share of low-income patients.

    Science.gov (United States)

    2010-10-01

    ... disproportionate share of low-income patients. 412.106 Section 412.106 Public Health CENTERS FOR MEDICARE... section, if a hospital serves a disproportionate number of low-income patients, its DRG revenues for... Inpatient Operating Costs § 412.106 Special treatment: Hospitals that serve a disproportionate share of...

  16. Bank Accounts for Public Finance Agencies Income

    OpenAIRE

    Paweł Lenio

    2014-01-01

    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 er...

  17. Avoiding the Middle-Income Trap

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    The news China surpassed Japan as the world’s second largest economy in 2010 has put China in the limelight. China’s per-capita GDP has reached $4,000, turning the country from a lower middle-income country to an upper middle-income country. But the economic growth model is still extensive and the income gap between the rich and the poor is widening.

  18. Land Scale, Input-Output and Income

    Institute of Scientific and Technical Information of China (English)

    Mengzhi; DENG

    2013-01-01

    Based on the investigation of production, inputs and income of tobacco farmers in 337 families in 10 counties of which the specialty is tobacco in Henan Province in 2010, the differences in the production, inputs and income were discussed. Results suggested that in terms of land yield rate and tobacco growers income, the suitable proportion of land for tobacco production in Henan Province is from 0.33 to 0.67 hm2.

  19. Does Income Inequality Lead to Terrorism?

    OpenAIRE

    Krieger, Tim; Meierrieks, Daniel

    2016-01-01

    We analyze the effect of income inequality on terrorism for a sample of 114 countries between 1985 and 2012. We provide evidence, robust to various methodological changes (e.g., different dependent variables, instrumental-variable approaches), that higher levels of income inequality are associated with more terrorism. Consistent with relative deprivation theory, we argue that this effect is a direct consequence of frustration over the distribution of income within a society, resulting in terr...

  20. Neighborhood income and income distribution and the use of cigarettes, alcohol, and marijuana.

    Science.gov (United States)

    Galea, Sandro; Ahern, Jennifer; Tracy, Melissa; Vlahov, David

    2007-06-01

    Evidence about the relationship between contextual variables and substance use is conflicting. Relationships between neighborhood income and income distribution and the prevalence and frequency of substance use in 59 New York City (NYC) neighborhoods were assessed while accounting for individual income and other socio-demographic variables. Measures of current substance use (in the 30 days prior to the survey) were obtained from a random-digit-dial phone survey of adult residents of NYC and data from the 2000 U.S. Census to calculate median neighborhood income and income distribution (assessed using the Gini coefficient). Among 1355 respondents analyzed (female=56.2%, mean age=40.4), 23.9% reported cigarette, 40.0% alcohol, and 5.4% marijuana use in the previous 30 days. In ecologic assessment, neighborhoods with both the highest income and the highest income maldistribution had the highest prevalence of drinking alcohol (69.0%) and of smoking marijuana (10.5%) but not of cigarette use; there was no clear ecologic association between neighborhood income, income distribution, and cigarette use. In multilevel multivariable models adjusting for individual income, age, race, sex, and education, high neighborhood median income and maldistributed neighborhood income were both significantly associated with a greater likelihood of alcohol and marijuana use but not of cigarette use. Both high neighborhood income and maldistributed income also were associated with greater frequency of alcohol use among current alcohol drinkers. These observations suggest that neighborhood income and income distribution may play more important roles in determining population use of alcohol and marijuana than individual income, and that determinants of substance use may vary by potential for drug dependence. Further research should investigate specific pathways that may explain the relationship between neighborhood characteristics and use of different substances.

  1. Income in Adult Survivors of Childhood Cancer

    Science.gov (United States)

    Wengenroth, Laura; Sommer, Grit; Schindler, Matthias; Spycher, Ben D.; von der Weid, Nicolas X.; Stutz-Grunder, Eveline; Michel, Gisela; Kuehni, Claudia E.

    2016-01-01

    Introduction Little is known about the impact of childhood cancer on the personal income of survivors. We compared income between survivors and siblings, and determined factors associated with income. Methods As part of the Swiss Childhood Cancer Survivor Study (SCCSS), a questionnaire was sent to survivors, aged ≥18 years, registered in the Swiss Childhood Cancer Registry (SCCR), diagnosed at age 4’500 CHF), even after we adjusted for socio-demographic and educational factors (OR = 0.46, psocio-demographic characteristics, education and working hours, survivors of various diagnostic groups have lower incomes than siblings. Further research needs to identify the underlying causes. PMID:27213682

  2. The usefulness of a Happy Income Index

    OpenAIRE

    Prinz, Aloys; Bünger, Björn

    2011-01-01

    In this paper, Happy Income is introduced as an indicator of physical and socio-psychic wellbeing. It is constructed on the assumption that socio-economic well-being is based on objective circumstances, such as personal income as well as on a subjective evaluation of life. In combining these factors, Happy Income is a cardinal measure of overall well-being in a given country. Therefore, Happy Income is not subject to the limitations of purely ordinally scaled indicators, i.e. it is not restri...

  3. 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.

  4. 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.

  5. 45 CFR 74.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.24 Program income....

  6. 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...

  7. The scaling of income inequality in cities

    CERN Document Server

    Sarkar, Somwrita; Simpson, Roderick; Wasnik, Sachin

    2015-01-01

    Developing a scientific understanding of cities in a fast urbanizing world is essential for planning sustainable urban systems. Recently, it was shown that income and wealth creation follow increasing returns, scaling superlinearly with city size. We study scaling of per capita incomes for separate census defined income categories against population size for the whole of Australia. Across several urban area definitions, we find that lowest incomes grow just linearly or sublinearly ($\\beta = 0.94$ to $1.00$), whereas highest incomes grow superlinearly ($\\beta = 1.00$ to $1.21$), with total income just superlinear ($\\beta = 1.03$ to $1.05$). These findings support the earlier finding: the bigger the city, the richer the city. But, we also see an emergent metric of inequality: the larger the population size and densities of a city, higher incomes grow more quickly than lower, suggesting a disproportionate agglomeration of incomes in the highest income categories in big cities. Because there are many more people ...

  8. 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

  9. 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

  10. 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.

  11. China's New Rural Income Support Policy:Impacts on Grain Production and Rural Income Inequality

    Institute of Scientific and Technical Information of China (English)

    Nico Heerink; Marijke Kuiper; Xiaoping Shi

    2006-01-01

    This paper analyses the impact of agricultural tax abolition and direct income payments to grain farmers on grain production and rural inequality in China. To separate the impact of the income support measures from recent price trends for grains and inputs, and to account for differences in household responses, we use a village-level general equilibrium model that we calibrate for two villages with different degrees of market access in Jiangxi province.The results show that the income support policy does not reach its goal of promoting grain production. The increased incomes allow farm households to buy more inputs for livestock production and involve other activities that are more profitable than grain farming. Selling of rice outside the villages declines more than rice production, because households in the villages consume more rice when incomes rise. We further find that the income support measures tend to reduce income within a village, but that tax abolition tends to widen income inequality between villages.

  12. Why does Income Relate to Depressive Symptoms? Testing the Income Rank Hypothesis Longitudinally.

    Science.gov (United States)

    Osafo Hounkpatin, Hilda; Wood, Alex M; Brown, Gordon D A; Dunn, Graham

    This paper reports a test of the relative income rank hypothesis of depression, according to which it is the rank position of an individual's income amongst a comparison group, rather than the individual's absolute income, that will be associated with depressive symptoms. A new methodology is developed to test between psychosocial and material explanations of why income relates to well-being. This method was used to test the income rank hypothesis as applied to depressive symptoms. We used data from a cohort of 10,317 individuals living in Wisconsin who completed surveys in 1992 and 2003. The utility assumed to arise from income was represented with a constant relative risk aversion function to overcome limitations of previous work in which inadequate specification of the relationship between absolute income and well-being may have inappropriately favoured relative income specifications. We compared models in which current and future depressive symptoms were predicted from: (a) income utility alone, (b) income rank alone, (c) the transformed difference between the individual's income and the mean income of a comparison group and (d) income utility, income rank and distance from the mean jointly. Model comparison overcomes problems involving multi-collinearity amongst the predictors. A rank-only model was consistently supported. Similar results were obtained for the association between depressive symptoms and wealth and rank of wealth in a cohort of 32,900 British individuals who completed surveys in 2002 and 2008. We conclude that it is the rank of a person's income or wealth within a social comparison group, rather than income or wealth themselves or their deviations from the mean within a reference group, that is more strongly associated with depressive symptoms.

  13. 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…

  14. Income in the United States: 2002. Current Population Reports. Consumer Income.

    Science.gov (United States)

    DeNavas-Walt, Carmen; Cleveland, Robert W.; Webster, Bruce H., Jr.

    Using data from the 2003 Current Population Survey Annual Social and Economic Supplement, this study found that real median household money income declined by 1.1 percent between 2001-2002 to $42,409. Real median household income was unchanged between 2001-2002 for three of four alternative income definitions. The fourth, real median household…

  15. Level of income and income distribution in mid-18th century France, according to Francois Quesnay

    OpenAIRE

    Milanovic, Branko

    2010-01-01

    The paper uses the data from Francois Quesnay's writings to derive a social table for pre-revolutionary France, estimate country's mean income and income distribution. These Quesnay-based estimates are compared with more recent estimates of 18th century French incomes and inequality.

  16. 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...

  17. Income Evaluation and Happiness in the Case of an Income Decline

    NARCIS (Netherlands)

    Antonides, G.

    2007-01-01

    Income evaluation and happiness in a number of life domains of people who had experienced an income decline were studied. 800 Participants in a survey indicated whether they had sought information and had taken precautionary measures to mitigate the effects of the lower income. By using Categorical

  18. 5 CFR 2634.302 - Income.

    Science.gov (United States)

    2010-01-01

    ... receive passage on some Coastal flights without charge, and they receive passage on other flights at a... official and his spouse are charged for a particular flight is deemed income in-kind and must be disclosed... source and type of investment income, characterized as dividends, rents, interest, capital gains, or...

  19. 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.

  20. Government Takes Steps to Increase Farmers' Incomes

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    Though 2004 saw a sharp rise in farmers' incomes,the income gap between rural and urban residents continued to widen. Chinese officials consider this a major obstacle to what they call the “building of aharmonious society.”

  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. 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…

  3. 24 CFR 511.76 - Program income.

    Science.gov (United States)

    2010-04-01

    ... rehabilitation grant amounts to specific local projects if sufficient program income is on hand and available to... from earning program income in using rental rehabilitation grant amounts under this part. (b... from the use of rental rehabilitation grant amounts. Primarily, it includes but is not limited to,...

  4. 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 effect

  5. 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 develop

  6. 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 facilit

  7. 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...

  8. 24 CFR 1003.503 - Program income.

    Science.gov (United States)

    2010-04-01

    ... subrecipient directly generated from the use of ICDBG funds during the grant period, except as provided in... COMMUNITY DEVELOPMENT BLOCK GRANTS FOR INDIAN TRIBES AND ALASKA NATIVE VILLAGES Grant Administration § 1003.503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25...

  9. 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......, we find that those with the poorest labour market prospects are the least responsive to the improvement in economic incentiv...

  10. [Income of family physicians in Western Europe].

    Science.gov (United States)

    van der Zee, J; Groenewegen, P P; van Haaften, R

    1991-05-04

    Although doctors tend to belong to the best paid categories of professionals, considerable differences between countries in average remuneration can be found. This study is focused on incomes (1985) of general practitioners (GP) in II Western European countries (Austria, Belgium, Denmark, Finland, France, West Germany, Italy, United Kingdom, the Netherlands, Norway and Sweden). Beside a description of the incomes (before taxation) as such, an attempt is made to correlate the income figures with some characteristics of the general practitioner's position in each country. The average GP income per country (before taxes) was ECU 43,600. The German (ECU 67,000), Austrian (ECU 56,000) and Danish (ECU 55,000) form the top, the Italian (ECU 14,000), Belgian (ECU 31,000) and Swedish (ECU 34,500) doctors the bottom-three. Correcting for OECD purchasing power parities does not change the rank order of the GP income in the different countries essentially. The more doctors per inhabitant, the lower the income, and the more different tasks the GP has to perform, the higher the income. Direct access of specialist care has no relationship with GP incomes.

  11. 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…

  12. 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.

  13. Bilateral Trade Flows and Income Distribution Similarity.

    Science.gov (United States)

    Martínez-Zarzoso, Inmaculada; Vollmer, Sebastian

    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.

  14. The happiness-income paradox revisited.

    Science.gov (United States)

    Easterlin, Richard A; McVey, Laura Angelescu; Switek, Malgorzata; Sawangfa, Onnicha; Zweig, Jacqueline Smith

    2010-12-28

    The striking thing about the happiness-income paradox is that over the long-term--usually a period of 10 y or more--happiness does not increase as a country's income rises. Heretofore the evidence for this was limited to developed countries. This article presents evidence that the long term nil relationship between happiness and income holds also for a number of developing countries, the eastern European countries transitioning from socialism to capitalism, and an even wider sample of developed countries than previously studied. It also finds that in the short-term in all three groups of countries, happiness and income go together, i.e., happiness tends to fall in economic contractions and rise in expansions. Recent critiques of the paradox, claiming the time series relationship between happiness and income is positive, are the result either of a statistical artifact or a confusion of the short-term relationship with the long-term one.

  15. The happiness–income paradox revisited

    Science.gov (United States)

    Easterlin, Richard A.; McVey, Laura Angelescu; Switek, Malgorzata; Sawangfa, Onnicha; Zweig, Jacqueline Smith

    2010-01-01

    The striking thing about the happiness–income paradox is that over the long-term —usually a period of 10 y or more—happiness does not increase as a country's income rises. Heretofore the evidence for this was limited to developed countries. This article presents evidence that the long term nil relationship between happiness and income holds also for a number of developing countries, the eastern European countries transitioning from socialism to capitalism, and an even wider sample of developed countries than previously studied. It also finds that in the short-term in all three groups of countries, happiness and income go together, i.e., happiness tends to fall in economic contractions and rise in expansions. Recent critiques of the paradox, claiming the time series relationship between happiness and income is positive, are the result either of a statistical artifact or a confusion of the short-term relationship with the long-term one. PMID:21149705

  16. 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...

  17. 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

  18. Income distribution: An adaptive heterogeneous model

    Science.gov (United States)

    da Silva, L. C.; de Figueirêdo, P. H.

    2014-02-01

    In this communication an adaptive process is introduced into a many-agent model for closed economic system in order to establish general features of income distribution. In this new version agents are able to modify their exchange parameter ωi of resources through an adaptive process. The conclusions indicate that assuming an instantaneous learning behavior of all agents a Γ-distribution for income is reproduced while a frozen behavior establishes a Pareto’s distribution for income with an exponent ν=0.94±0.02. A third case occurs when a heterogeneous “inertia” behavior is introduced leading us to a Γ-distribution at the low income regime and a power-law decay for the large income values with an exponent ν=2.05±0.05. This method enables investigation of the resources flux in the economic environment and produces also bounding values for the Gini index comparable with data evidences.

  19. Timing and cost of scaling up surgical services in low-income and middle-income countries from 2012 to 2030: a modelling study.

    Science.gov (United States)

    Verguet, Stéphane; Alkire, Blake C; Bickler, Stephen W; Lauer, Jeremy A; Uribe-Leitz, Tarsicio; Molina, George; Weiser, Thomas G; Yamey, Gavin; Shrime, Mark G

    2015-04-27

    Given the large burden of surgical conditions and the crosscutting nature of surgery, scale-up of basic surgical services is crucial to health-system strengthening. The Lancet Commission on Global Surgery proposed that, to meet populations' needs, countries should achieve 5000 major operations per 100 000 population per year. We modelled the possible scale-up of surgical services in 88 low-income and middle-income countries with a population greater than 1 million from 2012 to 2030 at various rates and quantified the associated costs. Major surgery includes any intervention within an operating room involving tissue manipulation and anaesthesia. We used estimates for the number of major operations achieved per country annually and the number of operating rooms per region, and data from Mongolia and Mexico for trends in the number of operations. Unit costs included a cost per operation, proxied by caesarean section cost estimates; hospital construction data were used to estimate cost per operating room construction. We determined the year by which each country would achieve the Commission's target. We modelled three scenarios for the scale-up rate: actual rates (5·1% per year) and two "aspirational" rates, the rates achieved by Mongolia (8·9% annual) and Mexico (22·5% annual). We subsequently estimated the associated costs. About half of the 88 countries would achieve the target by 2030 at actual rates of improvements, with up to two-thirds if the rate were increased to Mongolian rates. We estimate the total costs of achieving scale-up at US$300-420 billion (95% UI 190-600 billion) over 2012-30, which represents 4-8% of total annual health expenditures among low-income and lower middle-income countries and 1% among upper middle-income countries. Scale-up of surgical services will not reach the target of 5000 operations per 100 000 by 2030 in about half of low-income and middle-income countries without increased funding, which countries and the international

  20. 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…

  1. 26 CFR 1.954-1 - Foreign base company income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.954-1 Foreign base company income. (a) In... foreign base company income of a controlled foreign corporation. Foreign base company income is...

  2. How to Reduce the Incomes of the Two Labour Elites?

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1977-01-01

    textabstractIn Western countries the share of incomes form assets in national income has fallen considerably during the last century. Inequality in labour incomes is much more important. Two types of labour show relatively high incomes: the professions and managers. incomes of the former show along-

  3. 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...

  4. 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.

  5. Exploration on Network Organizational Life of Deferred Employment College Graduates Party Members%暂缓就业学生党员网络组织生活的探索

    Institute of Scientific and Technical Information of China (English)

    何淑霞; 梁碧云

    2013-01-01

    In the face of increasingly severe employment situation, constantly expanding deferred employment college graduates party member's team, how to effectively carry out organizational life become a new problem of college students' party construction. Network is with the characteristics of wide coverage and strong interactivity, is a big advantage resources and communication platform for deferred employment college graduates party member to carry out organizational life. This paper analyzes the main problems in organizational life of deferred employment college graduates party members,and to explore innovation organizational life model of deferred employment college graduates party members.%面对日益严峻的就业形势,暂缓就业学生党员的队伍不断扩大,如何有效的开展组织生活成为高校学生党建工作的新问题。网络具有覆盖面广和交互性强的特点,是高校暂缓就业学生党员组织生活可利用的一大优势资源和交流平台。本文分析了目前暂缓就业学生党员组织生活存在的主要问题,并对暂缓就业学生党员网络组织生活的创新模式进行探索。

  6. Patterns of Cross-National Variation in the Association Between Income and Academic Achievement

    Directory of Open Access Journals (Sweden)

    Anna K. Chmielewski

    2016-05-01

    Full Text Available In a recent paper, Reardon found that the relationship between family income and children’s academic achievement grew substantially stronger in the 1980s and 1990s in the United States. We provide an international context for these results by examining the income–achievement association in 19 other Organisation for Economic Co-operation and Development countries using data from the Progress in International Reading Literacy Study and the Programme for International Student Assessment. First, we calculate and compare the magnitude of “income achievement gaps” across this sample of countries. Second, we investigate the association between the size of a country’s income achievement gap, its income inequality, and a variety of other country characteristics. We find considerable variation across countries in income achievement gaps. Moreover, the U.S. income achievement gap is quite large in comparison to this sample of countries. Our multivariate analyses show that the income achievement gap is positively associated with educational differentiation, modestly negatively associated with curricular standardization, and positively associated with national levels of poverty and inequality.

  7. 24 CFR 884.116 - Establishment of income limit schedules; 30 percent occupancy by very-low income families.

    Science.gov (United States)

    2010-04-01

    ... schedules; 30 percent occupancy by very-low income families. 884.116 Section 884.116 Housing and Urban... percent occupancy by very-low income families. (a) HUD will establish schedules of Income limits for determining whether families qualify as Low-Income Families and Very Low-Income Families. (b) In the...

  8. Income distribution trends and future food demand.

    Science.gov (United States)

    Cirera, Xavier; Masset, Edoardo

    2010-09-27

    This paper surveys the theoretical literature on the relationship between income distribution and food demand, and identifies main gaps of current food modelling techniques that affect the accuracy of food demand projections. At the heart of the relationship between income distribution and food demand is Engel's law. Engel's law establishes that as income increases, households' demand for food increases less than proportionally. A consequence of this law is that the particular shape of the distribution of income across individuals and countries affects the rate of growth of food demand. Our review of the literature suggests that existing models of food demand fail to incorporate the required Engel flexibility when (i) aggregating different food budget shares among households; and (ii) changing budget shares as income grows. We perform simple simulations to predict growth in food demand under alternative income distribution scenarios taking into account nonlinearity of food demand. Results suggest that (i) distributional effects are to be expected from changes in between-countries inequality, rather than within-country inequality; and (ii) simulations of an optimistic and a pessimistic scenario of income inequality suggest that world food demand in 2050 would be 2.7 per cent higher and 5.4 per cent lower than distributional-neutral growth, respectively.

  9. Income distribution trends and future food demand

    Science.gov (United States)

    Cirera, Xavier; Masset, Edoardo

    2010-01-01

    This paper surveys the theoretical literature on the relationship between income distribution and food demand, and identifies main gaps of current food modelling techniques that affect the accuracy of food demand projections. At the heart of the relationship between income distribution and food demand is Engel's law. Engel's law establishes that as income increases, households' demand for food increases less than proportionally. A consequence of this law is that the particular shape of the distribution of income across individuals and countries affects the rate of growth of food demand. Our review of the literature suggests that existing models of food demand fail to incorporate the required Engel flexibility when (i) aggregating different food budget shares among households; and (ii) changing budget shares as income grows. We perform simple simulations to predict growth in food demand under alternative income distribution scenarios taking into account nonlinearity of food demand. Results suggest that (i) distributional effects are to be expected from changes in between-countries inequality, rather than within-country inequality; and (ii) simulations of an optimistic and a pessimistic scenario of income inequality suggest that world food demand in 2050 would be 2.7 per cent higher and 5.4 per cent lower than distributional-neutral growth, respectively. PMID:20713387

  10. Cord pilot trial - immediate versus deferred cord clamping for very preterm birth (before 32 weeks gestation): study protocol for a randomized controlled trial.

    Science.gov (United States)

    Pushpa-Rajah, Angela; Bradshaw, Lucy; Dorling, Jon; Gyte, Gill; Mitchell, Eleanor J; Thornton, Jim; Duley, Lelia

    2014-06-30

    Preterm birth is the most important single determinant of adverse outcome in the United Kingdom; one in every 70 babies (1.4%) is born before 32 weeks (very preterm), yet these births account for over half of infant deaths.Deferring cord clamping allows blood flow between baby and placenta to continue for a short time. This often leads to increased neonatal blood volume at birth and may allow longer for transition to the neonatal circulation. Optimal timing for clamping the cord remains uncertain, however. The Cochrane Review suggests that deferring umbilical cord clamping for preterm births may improve outcome, but larger studies reporting substantive outcomes and with long-term follow-up are needed. Studies of the physiology of placental transfusion suggest that flow in the umbilical cord at very preterm birth may continue for several minutes. This pilot trial aims to assess the feasibility of conducting a large randomised trial comparing immediate and deferred cord clamping in the UK. Women are eligible for the trial if they are expected to have a live birth before 32 weeks gestation. Exclusion criteria are known monochorionic twins or clinical evidence of twin-twin transfusion syndrome, triplet or higher order multiple pregnancy, and known major congenital malformation. The interventions will be cord clamping within 20 seconds compared with cord clamping after at least two minutes. For births with cord clamping after at least two minutes, initial neonatal care is at the bedside. For the pilot trial, outcomes include measures of recruitment, compliance with the intervention, retention of participants and data quality for the clinical outcomes.Information about the trial is available to women during their antenatal care. Women considered likely to have a very preterm birth are approached for informed consent. Randomisation is close to the time of birth. Follow-up for the women is for one year, and for the children to two years of age (corrected for gestation

  11. How Uneven National Income Distribution Dampens Growth and Consumption

    Institute of Scientific and Technical Information of China (English)

    WangChuanshi,; ZhaoBaohua; DavidKelly

    2004-01-01

    Comparing the distribution of rural and urban residents' incomes we find negative correlations between the Gini coefficient and national economic growth. Unevenly distributed individual incomes hamper a country's economic development. Great income disparities divert the populace's expenditure to dietary items,

  12. FDI, Human Capital and Income Convergence

    DEFF Research Database (Denmark)

    Völlmecke, Dominik; Jindra, Björn; Marek, Philipp

    2016-01-01

    This study examines income convergence in regional GDP per capita for a sample of 269 regions within the European Union (EU) between 2003 and 2010. We use an endogenous broad capital model based on foreign direct investment (FDI) induced agglomeration economies and human capital. By applying...... a Markov chain approach to a new dataset that exploits micro-aggregated sub-national FDI statistics, the analysis provides insights into regional income growth dynamics within the EU. Our results indicate a weak process of overall income convergence across EU regions. This does not apply to the dynamics...

  13. Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

    Science.gov (United States)

    Shapiro, Larry E.

    1980-01-01

    Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

  14. The Relationship Between Board Interlocking and Income Smoothing Practices

    Directory of Open Access Journals (Sweden)

    Flávio Ribeiro

    2016-04-01

    Full Text Available This study aims to investigate the influence of board interlocking in income smoothing practices in public companies with shares traded on the BM&FBOVESPA. To achieve this objective we adopted a sample comprised of 58 Brazilian companies included in the Bovespa index. The study is classified as empirical and analytical and uses as a proxy for income smoothing a metric called the "smoothing factor" (SF, obtained through the factor analysis technique using the metrics EM1 and EM3 from Leuz, Nanda and Wysocki (2003. As independent variables we employed indicators of social network analysis. From a theoretical point of view, the study is relevant and innovates in making the connection between the resource dependence theory, the agency theory and board interlocking. In practical terms, the study shows the effects of the constitutive elements of corporate social networks, arising from the board interlocking structure, on income smoothing accounting practices. Regression with panel data using fixed effects showed that the constituent elements of corporate social networks tend to influence the practice of smoothing in the sample used. The results of the study show that companies that share board members with other organizations which smooth their results tend to adopt this organizational practice more easily, which can be explained by: (i companies causing variations in performance due to operational decisions or financial reporting choices; and (ii managers making use of discretionary practices in the reporting of profits.

  15. Smaller Real Regional Income Gap than Nominal Income Gap: A Price-adjusted Study

    Institute of Scientific and Technical Information of China (English)

    Xiaojuan Jiang; Hui Li

    2006-01-01

    Two factors determining the level of living in different areas are income level and price level.Current studies on regional gaps concentrate on the gap in income levels. The present paper studies the impact of the two variables on the real living standards in different regions, with the real gap in the living standards calculated with price adjustment by taking into consideration only the deviations brought about by cash income. The basic conclusion is that, despite China's economy having witnessed rapid growth, the statistics at the macro level cannot disguise the obvious gaps among regions; therefore, as a result of the impact of income and price, the real gap in the living standards among different regions is smaller than the gap indicated by the nominal income level. As people are sensitive to cash income level, they have a low sensitivity to changes in real purchasing power. In other words, in areas that have the same real income levels, people tend to think that people live better when the nominal income and price are both high. The differences in price indices among different regions show that the same cash income can get different goods and services in different regions. This explains the rationale of the existence of floating workers among different regions. On this basis, we predict that people working in high-income areas who enjoy higher levels of social security might prefer to live in low-priceareas after retirement if the social security payment method becomes more flexible.

  16. 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.

  17. 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

  18. Meeting the Basic Needs of Children: Does Income Matter?

    OpenAIRE

    Lisa A. Gennetian; Castells, Nina; Morris, Pamela

    2010-01-01

    We review existing research and policy evidence about income as an essential component to meeting children’s basic needs—that is, income represented as the purest monetary transfer for increasing the purchasing power of low income families. Social scientists have made great methodological strides in establishing whether income has independent effects on the cognitive development of low-income children. Our review of that research suggests that a $1,000 increase in income has positive, but sma...

  19. 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...

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

    Science.gov (United States)

    Resch, Stephen; Korenromp, Eline; Stover, John; Blakley, Matthew; Krubiner, Carleigh; Thorien, Kira; Hecht, Robert; Atun, Rifat

    2011-01-01

    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.

  1. 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-Flesh, 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.

  2. The destiny of an unacknowledged trauma: the deferred retroactive effect of après-coup in the hidden Jewish children of wartime Belgium.

    Science.gov (United States)

    Fohn, Adeline; Heenen-Wolff, Susann

    2011-02-01

    For almost 45 years, the experience of Jewish children who were hidden during World War II was considered to be of little importance, particularly with respect to what had taken place in the concentration camps. Their very history was ignored in the many accounts of the Holocaust. It was only at the end of the 1980s that their experience began to be thought of as potentially traumatic. In this paper, the authors report on their psychoanalytical research project concerning the psychological outcomes of those experiences that had remained concealed for such an extraordinarily long latency period. The results are based on the analysis of 60 accounts and on psychoanalytically-oriented group work. The authors show that the trauma experienced by those hidden children was triggered by the retroactive effect of a deferred action [après-coup]. Copyright © 2010 Institute of Psychoanalysis.

  3. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    2013-01-01

    This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the Danish self-employed. If income shifting...... was neglected in this case, we would estimate a taxable income elasticity in the range of 0.43-0.53 and conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the bunching in taxable income is driven by intertemporal income shifting...

  4. 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...

  5. 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...

  6. The Panel Study of Income Dynamics (PSID)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Panel Study of Income Dynamics (PSID) began in 1968 with a nationally representative sample of over 18,000 individuals living in 5,000 families in the United...

  7. 21 CFR 1403.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ..., rebates, credits, discounts, refunds, etc., and interest earned on any of them. (b) Definition of program..., and inventions developed by a grantee or subgrantee is program income only if the revenues...

  8. 20 CFR 435.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.24 Program income. (a)...

  9. 22 CFR 518.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.24 Program income. (a) Federal awarding agencies shall apply...

  10. 28 CFR 70.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.24 Program income....

  11. 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...... depends on total couple incomes. In a model where secondary earners make only a binary work decision (work or not work), we demonstrate that the marginal tax rate of the primary earner is lower when the spouse works. As a result, the tax distortion on the secondary earner decreases with the earnings...... of the primary earner and actually vanishes to zero asymptotically. Such negative jointness is optimal because redistribution from two-earner toward one-earner couples is more valuable when primary earner income is lower. We also consider a model where both spouses display intensive labor supply responses...

  12. 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.

  13. The Gompertz-Pareto income distribution

    Science.gov (United States)

    Chami Figueira, F.; Moura, N. J.; Ribeiro, M. B.

    2011-02-01

    This work analyzes the Gompertz-Pareto distribution (GPD) of personal income, formed by the combination of the Gompertz curve, representing the overwhelming majority of the economically less favorable part of the population of a country, and the Pareto power law, which describes its tiny richest part. Equations for the Lorenz curve, Gini coefficient and the percentage share of the Gompertzian part relative to the total income are all written in this distribution. We show that only three parameters, determined by linear data fitting, are required for its complete characterization. Consistency checks are carried out using income data of Brazil from 1981 to 2007 and they lead to the conclusion that the GPD is consistent and provides a coherent and simple analytical tool to describe personal income distribution data.

  14. 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.

  15. Deferred Shading Framework for Simulation Drilling System%面向模拟演练系统的延迟渲染框架

    Institute of Scientific and Technical Information of China (English)

    唐宇; 于放; 孙咏; 王丹妮

    2016-01-01

    The Simulation drilling system provides a good service for the enterprises and the emergency departments at present. However, it still has quite a few drawbacks. Such as the lack of modern graphic pipeline support, the excessive computation of scene rendering on the condition of multiple lights, the poor rendering effects caused by that it cannot make full use of hardware etc. In order to solve those problems, this paper is designed and implemented with a deferred shading pipeline for simulation drilling system. This pipeline is based on the Blinn-Phong lighting model, which builds a compressed G-buffer layout and uses Light volume to model the light source. The final experiment indicates that under the multiple lights circumstances, the deferred shading expressed in this paper will be more efficient than the conventional forward shading.%模拟演练系统为企业和应急部门提供了强大的服务,然而目前的模拟演练系统中存在缺乏现代图形流水线,多光源情况下存在场景渲染计算量过多,不能充分利用硬件而导致的渲染效果差等问题。为了解决这些问题,本文针对模拟演练系统,设计和实现了延迟渲染流水线,它依据Blinn-Phong光照模型,构建了一种压缩的G-Buffer布局,并使用Light Volume来对光源进行建模。最后实验表明,在多光源情况下,此文中提出的延迟渲染比传统的正向渲染有更高的效率。

  16. Tax Planning of Personal Income Tax Related Issues%个人所得税纳税筹划的相关问题研究

    Institute of Scientific and Technical Information of China (English)

    陈昌龙

    2012-01-01

    Tax planning refers to the tax act occurred before, in does not violate the relevant laws, regulations, the tax affairs of planning in advance, achieve paying less tax and deferred tax purposes. With the development of economy, the individual income tax is also more and more get the attention of people. This article from the taxpayers, tax rates, tax basis, preferential policy proceed with, discuss individual income tax planning techniques.%纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。

  17. Measuring Chronic Non-Income Poverty

    OpenAIRE

    Klasen, Stephan; Günther, Isabel

    2007-01-01

    An increasing interest in poverty dynamics has lately also led to an extensive literature on the analysis of chronic poverty. Based on Amartya Sen?s groundbreaking work on capabilities and functionings static poverty measures have long used non-income indicators. In contrast, measures of poverty dynamics - including chronic poverty – have in general conceptualised poverty only in an income dimension. Hence, this paper first critically discusses the conceptual and empirical potentials and limi...

  18. CHANGES IN INCOME TAX IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristina Elena DUMITRU

    2015-07-01

    Full Text Available The Romanian legislation changes quite often, a situation that prevents companies to establish an action plan in the longer term. Income taxes affect the company’s liquidity. In many cases legislative changes were announced shortly before application. In this article we intend to identify changes in income tax in Roamnia for a period of time and their implications on the company.

  19. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings....

  20. Taxation, Transfer Income and Stock Market Participation

    DEFF Research Database (Denmark)

    Fischer, Marcel; Astrup Jensen, Bjarne

    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...... their equity shares. This can happen to an extent that they optimally no longer participate in the stock market....

  1. Price and income changes for the elderly.

    Science.gov (United States)

    Bridges, B; Packard, M D

    1981-01-01

    It is widely believed that inflation is harmful to the elderly. Two frequent arguments in support of this belief are that some important income sources for the elderly are less than fully indexed to inflation and that the elderly spend heavily on goods and services whose prices rise faster than the average inflation rate. This article focuses on both the income issue and the expenditure issue. The first part of the article evaluates the question of whether an economy-wide consumer price index is an adequate measure of the cost of living for the elderly population. The evaluation is made by constructing a consumer price index using expenditure weights that are more appropriate for the elderly population. It is found that over the 1967-79 period the movement of this constructed index was very similar to that of the economy-wide index. The constructed index did grow slightly faster than the economy-wide index, however. The second part of the article focuses on changes in average real incomes of the elderly over the 1970-77 period. Two dimensions of income changes are examined. First, the incomes of families headed by persons aged 65 or over are compared at different points in time. It is found that average real income of this age class was 10 percent higher in 1977 than in 1970. Second, the 1970 and 1977 incomes of the cohort of families headed by persons aged 65 or over in 1970 are compared. It is found that average real income of this cohort fell by 4 percent between 1970 and 1977.

  2. External Performance in Low-Income Countries

    OpenAIRE

    Alessandro Prati; Luca A Ricci; Lone Engbo Christiansen; Stephen Tokarick; Thierry Tressel

    2011-01-01

    Assessments of exchange rate misalignments and external imbalances for low-income countries are challenging because methodologies developed for advanced and emerging economies cannot be automatically applied to poorer nations. This paper uses a large database, unique in the set of indicators and number of countries it covers, to estimate the relationship in low-income countries between a set of fundamentals in the medium to long term and the real effective exchange rate, the current account, ...

  3. The distribution of full income in Greece

    OpenAIRE

    Koutsampelas, Christos; Tsakloglou, Panos

    2012-01-01

    Non-cash incomes from either private or public sources can have substantial effects on the distribution of economic welfare. However, standard approaches to inequality measurement either neglect them or take into account only selected non-monetary items. Using data for Greece in the mid 2000s we show that it is possible to incorporate a comprehensive list of non-monetary components into the analysis of income inequality. The results indicate that inequality declines sharply when we move from ...

  4. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Saez, Emmanuel

    2009-01-01

    This paper analyzes the general nonlinear optimal income tax for couples, a multidimensional screening problem. Each couple consists of a primary earner who always participates in the labor market, but makes an hours-of-work choice, and a secondary earner who chooses whether or not to work...... calibrated microsimulations for the United Kingdom showing that decreasing tax rates on secondary earnings is quantitatively significant and consistent with actual income tax and transfer programs....

  5. Universal Basic Income versus Unemployment Insurance

    OpenAIRE

    2014-01-01

    In this paper we compare the welfare effects of unemployment insurance (UI) with a universal basic income (UBI) system in an economy with idiosyncratic shocks to employment. Both policies provide a safety net in the face of idiosyncratic shocks. While the unemployment insurance program should do a better job at protecting the unemployed, it suffers from moral hazard and substantial monitoring costs, which may threaten its usefulness. The universal basic income, which is simpler to manage and ...

  6. Sources of income inequality in Ireland

    OpenAIRE

    Madden, David

    1996-01-01

    This paper analyses inequality in Ireland via a decomposition of the Gini coefficient by source of income. Using data from the Irish Household Budget Survey of 1987, seventeen components of disposable income are identified and their contribution to inequality evaluated. Their contribution to inequality at the margin is also calculated. The paper also examines how policy changes addressing inequality can be assessed in terms of their effect upon both equality and output via an abbreviated soci...

  7. Trust, Welfare States and Income Equality

    DEFF Research Database (Denmark)

    Bergh, Andreas; Bjørnskov, Christian

    2014-01-01

    . 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...... conclude that while trust facilitates welfare state policies that may reduce net inequality, this decrease in inequality does not increase trust....

  8. Perceived Income Justice Depends on the Economy

    OpenAIRE

    Liebig, Stefan; Valet, Peter; Schupp, Jürgen

    2010-01-01

    At least half of all employees in Germany described their wages in all three survey years under consideration here - 2005, 2007, and 2009 - as just. Still, major changes occurred over this period in how people perceived their earnings. Data from the Socio- Economic Panel (SOEP) Study show that after an increase in income dissatisfaction in 2007, the percentage of the population who consider their income unjust has again decreased substantially in 2009 - at 30 percent - to 2005 levels. This su...

  9. Income contingent loans in higher education financing

    OpenAIRE

    Chapman, Bruce

    2016-01-01

    Around nine countries currently use a national income contingent loan (ICL) scheme for higher education tuition using the income tax system. Increased international interest in ICL validates an examination of its costs and benefits relative to the traditional financing system, government-guaranteed bank loans (GGBLs). Bank-type loans exhibit poor economic characteristics: namely, repayment hardships for the disadvantaged, and default. This damages credit reputations and can be associated with...

  10. Cash Transfers, Basic Income and Community Building

    Directory of Open Access Journals (Sweden)

    Evelyn L. Forget

    2013-09-01

    Full Text Available The austerity movement in high-income countries of Europe and North America has renewed calls for a guaranteed Basic Income. At the same time, conditional and unconditional cash transfers accompanied by rigorous impact evaluations have been conducted in low- and middle-income countries with the explicit support of the World Bank. Both Basic Income and cash transfer programs are more confidently designed when based on empirical evidence and social theory that explain how and why cash transfers to citizens are effective ways of encouraging investment in human capital through health and education spending. Are conditional cash transfers more effective and/or more efficient than unconditional transfers? Are means-tested transfers effective? This essay draws explicit parallels between Basic Income and unconditional cash transfers, and demonstrates that cash transfers to citizens work in remarkably similar ways in low-, middle- and high-income countries. It addresses the theoretical foundation of cash transfers. Of the four theories discussed, three explicitly acknowledge the interdependence of society and are based, in increasingly complex ways, on ideas of social inclusion. Only if we have an understanding of how cash transfers affect decision-making can we address questions of how best to design cash transfer schemes.

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

    OpenAIRE

    Klopotan Igor; Vrhovec-Žohar Kristina; Mahič Edita

    2016-01-01

    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. Objectives: The main goal of this research is to investigate how different levels of income influence customers' loyalty. Methods/Approach: This paper tries to investigate customers' attitudes towards selected loyalty determinants, based on the survey resear...

  12. Entrepreneurship, job creation, income empowerment and poverty reduction in low-income economies

    OpenAIRE

    Adenutsi, Deodat E

    2009-01-01

    The fundamental objective of this paper is to provide an insight into the role of entrepreneurship in job creation, income generation and empowerment, and poverty reduction in low-income economies. Having provided a conceptual framework and the theoretical underpinnings of the linkages of entrepreneurship to job creation, income empowerment and poverty reduction from an economic perspective, the paper develops an entrepreneurial policy-relevant model for breaking the vicious cycle of poverty ...

  13. On the validity of area-based income measures to proxy household income

    Directory of Open Access Journals (Sweden)

    Hanley Gillian E

    2008-04-01

    Full Text Available Background This paper assesses the agreement between household-level income data and an area-based income measure, and whether or not discrepancies create meaningful differences when applied in regression equations estimating total household prescription drug expenditures. Methods Using administrative data files for the population of BC, Canada, we calculate income deciles from both area-based census data and Canada Revenue Agency validated household-level data. These deciles are then compared for misclassification. Spearman's correlation, kappa coefficients and weighted kappa coefficients are all calculated. We then assess the validity of using the area-based income measure as a proxy for household income in regression equations explaining socio-economic inequalities in total prescription drug expenditures. Results The variability between household-level income and area-based income is large. Only 37% of households are classified by area-based measures to be within one decile of the classification based on household-level incomes. Statistical evidence of the disagreement between income measures also indicates substantial misclassification, with Spearman's correlations, kappa coefficients and weighted kappa coefficients all indicating little agreement. The regression results show that the size of the coefficients changes considerably when area-based measures are used instead of household-level measures, and that use of area-based measures smooths out important variation across the income distribution. Conclusion These results suggest that, in some contexts, the choice of area-based versus household-level income can drive conclusions in an important way. Access to reliable household-level income/socio-economic data such as the tax-validated data used in this study would unambiguously improve health research and therefore the evidence on which health and social policy would ideally rest.

  14. 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.

  15. Will income inequality cause a middle-income trap in Asia?

    OpenAIRE

    Akio Egawa

    2013-01-01

    The Asian economy is expected to realise favourable growth during the first half of this century, but there is no guarantee. There is a discussion about a ‘middle-income trap’, which refers to a country that has realised rapid growth to become a middle-income country but is unable to grow further. A middle-income trap could occur not only if there is a delay in shifting the economy toward a productivity-driven structure, but also if there is a worsening of income distribution.We consider this...

  16. 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

  17. Capim-braquiária diferido e adubado com nitrogênio: produção e características da forragem Deferred and fertilized signalgrass: forage production and characteristics

    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 a massa de forragem e de seus componentes morfológicos, a altura e o índice de tombamento do pasto, a densidade volumétrica e o valor nutritivo da forragem em pastos de Brachiaria decumbens cv. Basilisk diferidos e adubados com nitrogênio (N. Avaliaram-se três períodos de diferimento (73, 95 e 116 dias e quatro doses de nitrogênio (0, 40, 80 e 120 kg/ha em um delineamento experimental de blocos casualizados, com três repetições, segundo o esquema de parcelas subdivididas. As massas de forragem total, forragem verde e de colmo verde, bem como a altura do pasto e a densidade volumétrica da forragem aumentaram com o período de diferimento e a dose de nitrogênio. Pastos diferidos por maior período apresentaram maior massa de forragem morta e índice de tombamento. O percentual de fibra em detergente neutro elevou e o teor proteína bruta (PB diminuiu com o aumento do período de diferimento. O teor de PB aumentou com a elevação da dose de nitrogênio. O período de diferimento e a adubação nitrogenada afetam a produção e as características da forragem diferida de forma semelhante, entretanto o período de diferimento da pastagem possui efeito de maior magnitude. A realização da adubação nitrogenada permite diminuir o período de diferimento do pasto, sem reduzir a produção de forragem.This research was carried out aiming to assess the forage mass and its morphological components, pasture height and falling index, bulk density and the forage nutritional value on nitrogen (N fertilized and deferred Brachiaria decumbens cv. Basilisk pastures. 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. Total forage, green forage and green stem mass, as well as pasture height and forage bulk density increased along with the deferring periods and N doses. The

  18. Agricultural Productivity, Co-Operatives and Organisational ...

    African Journals Online (AJOL)

    Agricultural Productivity, Co-Operatives and Organisational Innovations: A Case of ... productivity and increase farmers' income by bringing financial services closer. ... of Kimuli Agricultural Marketing Co-operative Society (AMCOS) and Muungano ... Also, coffee farmers were able to innovate a new structure for harmonising ...

  19. Evaluation on Optimal Scale of Rural Fixed-asset Investment-Based on Microcosmic Perspective of Farmers’ Income Increase

    Institute of Scientific and Technical Information of China (English)

    Jinqian; DENG; Kangkang; SHAN; Yan; ZHANG

    2014-01-01

    The rural fundamental and productive fixed-asset investment not only makes active influence on the changes of farmers’ operational,wages and property income,but it also has an optimal scale range for farmers’ income increase. From the perspective of farmers’ income increase,this article evaluates the optimal scale of rural fixed-asset investment by setting up model with statistic data,and the results show that the optimal scale of per capita rural fixed-asset investment is 76. 35% of per capita net income of rural residents,which has been reached in China in 2009. Therefore,compared with the adding of rural fixed-asset investment,a better income increase effect can be achieved through the adjustment of rural fixed-asset investment structure.

  20. Factors Affecting the Income of Farmers

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Based on the introduction of factors affecting the income level of farmers in China,a total of 31 provinces,autonomous regions and municipality cities are taken as samples to select 13 factors affecting the income level of farmers,which are arable land area(X1),disaster area(X2),effective irrigation area(X3),fertilizer application(X4),mobile phone(X5),personal computer(X6),people joining in the new rural cooperative medical care(X7),rural investment(X8),household-use machine(X9),agricultural product price(X10),proportion of labor force with above junior high school education(X11),rural delivery route(X12),and rural electricity consumption(X13).At the same time,factor analysis method is used to analyze the factors affecting the income level of farmers.Result shows that common factors affecting the income of farmers are the agricultural production factor F1,the expanded reproduction factor F2,the information use factor F3,and the output reduction factor F4.At present,education degree of farmers and ability of farmers in grasping information have relatively great impact on the income of farmers,and can effectively promote the income growth of farmers.Scores of F1 in Henan,Shandong and Hebei are generally higher;Jiangsu,Guangdong,Zhejiang and Shandong Provinces have relatively high scores of F2;Shanghai,Beijing and Guangdong have relatively high scores of F3;and Hunan,Hubei and Xinjiang have relatively high scores of F4.Finally,countermeasures are put forward to improve the income of farmers based on empirical study.

  1. Research on the Effect of Deferred-tax Policy Based on the Consumption-saving Models%基于消费-储蓄模型的税收递延政策影响研究

    Institute of Scientific and Technical Information of China (English)

    徐景峰; 李玉龙

    2016-01-01

    The policy of deferred-tax on commercial endowment insurance is of great importance to the establishment and im⁃provement of pension system. In this paper, two different individual consumption-saving models, which are named as non-tax deferred model and tax deferred model, are built separately to study the effect of deferred-tax policy on optimal individual choices. Through modeling process, we come to the following conclusions:If the deferred tax rate equals the working period tax rate, individual demand for annuity insurance will increase, and yet the other demand and his/her expected utility will keep sta⁃ble. In this situation, the deferred tax policy is an Pareto improvement;If it is less than the working period tax rate, individual working period consumption, demand for annuity insurance and his expected utility will increase while individual bank saving will decrease;If it is greater than the working period tax rate, individual working period consumption, demand for annuity in⁃surance and his/her expected utility will decrease but individual bank savings will increase.%商业养老保险税收递延政策对完善养老保障体系具有重要意义。文章分别在无税收递延政策和有税收递延政策情形下建立了个体消费—储蓄模型,通过对比两种情形下的个体最优行为,分析了税收递延政策对个体行为的影响。研究表明:当递延税收税率与工作期税率相等时,个体年金保险需求增加、其他行为及效用不变,此时税收递延政策是一种帕累托改进;当递延税收税率小于工作期税率时,个体当期消费、年金保险需求及效用增加,银行存款减少;当递延税收税率大于工作期税率时,个体当期消费、年金保险需求及效用减少,银行存款增加。

  2. ANALYSIS OF INCOME INEQUALITY AND POVERTY DYNAMICS AMONG RURAL FARM HOUSEHOLDS IN ABIA STATE, NIGERIA

    Directory of Open Access Journals (Sweden)

    Jude Anayochukwu Mbanasor

    2013-10-01

    Full Text Available The study analyzed income inequality and poverty dynamics among rural farm households in Abia State, Nigeria. Beyond the broad objective, the study sought specifically to estimate the income distribution and determine the poverty line, gap and incidence of the rural farm households. A total of 240 households were selected across the agricultural zones using multistage sampling technique from which data and information were elicited. Data collection was between 2010 and 2011. Analytically, the study employed Gini coefficient in the estimation of income distribution while poverty indicators (Mean household income, headcount ratio and poverty gap index were used to measure poverty line, poverty incidence and gap. Income distribution showed high level of inequality (Gini index = 0.987 with per capita income falling below the operational national minimum wage. The poverty gap and incidence gave a scary picture of worsening poverty situation, judging from the poverty indicators (head count index = 0.567; poverty gap = 0.568. To reverse the trend, it is important that concerted efforts are made by way of policy direction to ensure that the rural economy which is largely agrarian is improved. This can be achieved by adopting input subsidy, private sector driven market access policy, labour intensive techniques in execution of public projects among others.

  3. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

  4. 75 FR 47171 - The Low-Income Definition

    Science.gov (United States)

    2010-08-05

    ... 701 RIN 3133-AD75 The Low-Income Definition AGENCY: National Credit Union Administration (NCUA...-income members'' to clarify that, in determining if a credit union qualifies for a low- income... text so it is consistent with the geo-coding software the agency uses to make the low-income...

  5. Why Status Effects Need not Justify Egalitarian Income Policy

    NARCIS (Netherlands)

    Graafland, J.J.

    2010-01-01

    Economic research overwhelmingly shows that the utility individuals derive from their income depends on the incomes of others. Theoretical literature has proven that these status effects imply a more egalitarian income policy than in the conventional case, in which people value their income independ

  6. Nonmetro Personal Income Increases in the 1990's.

    Science.gov (United States)

    Angle, Jack

    1997-01-01

    Current Population Survey data indicate that nonmetropolitan personal income increased in real terms during 1990-96, whereas metropolitan income did not. Among long-term influences, steadily rising educational attainment has fostered convergence between nonmetro and metro income. Table and figure detail nonmetro and metro incomes, 1990-96, for…

  7. Divergent Fortunes: Top Incomes and the Middle Class in Pennsylvania

    Science.gov (United States)

    Price, Mark; Sommeiller, Estelle; Wazeter, Ellis; Basurto, Luis

    2014-01-01

    The pace of income growth since the 1970s has been slower for Pennsylvanians than in the 30 years following 1945. In addition to being slower, income growth since the 1970s has also been lopsided, with a small fraction of the highest-income households capturing most income growth in Pennsylvania. This report examines the extent to which these…

  8. 26 CFR 1.535-2 - Adjustments to taxable income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

  9. 20 CFR 416.1100 - Income and SSI eligibility.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Income and SSI eligibility. 416.1100 Section..., BLIND, AND DISABLED Income General § 416.1100 Income and SSI eligibility. You are eligible for supplemental security income (SSI) benefits if you are an aged, blind, or disabled person who meets the...

  10. Sources of income, wealth and the length of life

    DEFF Research Database (Denmark)

    Sabel, Clive E.; Dorling, Danny; Hiscock, Rosemary

    2007-01-01

    The relationship between income and mortality is explored by examining mortality in each income decile and income source (from earnings, government or capital). Swedish individual level income data was analysed for approximately 6.5 million adults. The quality of our data is unprecedented for thi...

  11. Income and Poverty. What the 1990 Census Says about Minnesota.

    Science.gov (United States)

    Tichy, John; Craig, William J.

    This report is a look at what the 1990 Census has to say about income and poverty in Minnesota and its major metropolitan area, the Twin Cities (Minneapolis and Saint Paul). The report is organized into five parts, each addressing a different variation on the central theme of income and poverty: (1) Income Overview; (2) Income Types; (3) Poverty…

  12. 不同收入来源对甘肃省城乡收入差距的影响研究%Research on the Influence of Different Income Sources on Rural-urban Income Disparity in Gansu Province

    Institute of Scientific and Technical Information of China (English)

    翟彬; 聂华林; 杨向飞

    2011-01-01

    province. The income mainly from salary is the most important factor in widening the rural-urban income gap, while the income from household operations contributes to narrowing the gap. The proportion of the income from transfer and properties in the total income is very small, but the contribution of transfer income to the rural-urban income gap cannot be ignored. Based on the research results, we put forward some corresponding policy advice, such as increasing the peasant's non-agricultural income, promoting agricultural industrialization process, and improving the system of income redistribution between urban and rural areas, and to narrow the rural-urban income gap in those underdeveloped areas.

  13. Modelling income distribution impacts of water sector projects in Bangladesh.

    Science.gov (United States)

    Ahmed, C S; Jones, S

    1991-09-01

    Dynamic analysis was conducted to assess the long-term impacts of water sector projects on agricultural income distribution, and sensitivity analysis was conducted to check the robustness of the 5 assumptions in this study of income distribution and water sector projects in Bangladesh. 7 transitions are analyzed for mutually exclusive irrigation and flooding projects: Nonirrigation to 1) LLP irrigation, 2) STW irrigation, 3) DTW irrigation, 4) major gravity irrigation, and manually operated shallow tubewell irrigation (MOSTI) and Flood Control Projects (FCD) of 6) medium flooded to shallow flooded, and 7) deeply flooded to shallow flooded. 5 analytical stages are involved: 1) farm budgets are derived with and without project cropping patterns for each transition. 2) Estimates are generated for value added/hectare from each transition. 3) Assumptions are made about the number of social classes, distribution of land ownership between classes, extent of tenancy for each social class, term of tenancy contracts, and extent of hiring of labor for each social class. 4) Annual value added/hectare is distributed among social classes. 5) Using Gini coefficients and simple ratios, the distribution of income between classes is estimated for with and without transition. Assumption I is that there are 4 social classes defined by land acreage: large farmers (5 acres), medium farmers (1.5-5.0), small farmers, (.01-1.49), and landless. Assumption II is that land distribution follows the 1978 Land Occupancy Survey (LOS). Biases, if any, are indicated. Assumption III is that large farmers sharecrop out 15% of land to small farmers. Assumption IV is that landlords provide nonirrigated crop land and take 50% of the crop, and, under irrigation, provide 50% of the fertilizer, pesticide, and irrigation costs and take 50% of the crop. Assumption V is that hired and family labor is assumed to be 40% for small farmers, 60% for medium farmers, and 80% for large farmers. It is understood that

  14. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Science.gov (United States)

    2010-01-01

    ... renewable energy; (4) The sale, including the sale of easements and development rights, of farm, ranch... renewable energy; (7) The feeding, rearing, or finishing of livestock; (8) The sale of land that has been..., and farm operations. (c) Except as otherwise provided in this subpart, adjusted gross income means:...

  15. 24 CFR 882.515 - Reexamination of family income and composition.

    Science.gov (United States)

    2010-04-01

    ... PERSONS WITH DISABILITIES PROGRAM) SECTION 8 MODERATE REHABILITATION PROGRAMS Special Procedures for Moderate Rehabilitation-Program Development and Operation § 882.515 Reexamination of family income and... OF HOUSING AND URBAN DEVELOPMENT (SECTION 8 HOUSING ASSISTANCE PROGRAMS, SECTION 202 DIRECT...

  16. Analysis of Corporate Income Tax Rate Changes and Earnings Management

    OpenAIRE

    Mulyadi, Martin Surya; Anwar, Yunita; Yanny, Lili

    2013-01-01

    Özet: It is known that tax is one of the biggest contributor to state income all over the world. For Indonesia, income tax contribute an average of 36% to the state’s income. With the high contribution of tax, government could adjust the income tax rate in order to increase the tax income. However, the high rate of income tax would have an impact to investment decision as tax will reduce the net income. Usually the taxpayer will apply an earnings management in order to avoid high tax payme...

  17. Modern Trends in the Formation of Household Incomes in Ukraine

    Directory of Open Access Journals (Sweden)

    Andrey N. Zaika

    2014-03-01

    Full Text Available The article is devoted to modern trends in the formation of household incomes in Ukraine, finding the relation between different types of income on the basis of statistical and financial classification. Identifying modern trends in the generation of household income is important for the disclosure of labour market formation. Formation of a diversified system of household incomes, harmoniously combining both primary and secondary incomes, incomes from the payment of wage labour, entrepreneurship and self-employment, as well as other types of income, can protect people during crises in the financial and real sectors of the economy.

  18. The Path Analysis of Farmers’ Income Structure in Yunnan Province

    Institute of Scientific and Technical Information of China (English)

    Yongtian; XIAO; Yu; CUI; Lijia; HU

    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 then set forth the policy recommendations for increasing farmers’ income in Yunnan Province.

  19. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income...... shifting was neglected in this case, we would conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the observed bunching in taxable income for the self-employed is driven by intertemporal income shifting, implying a structural...

  20. Elderly poverty and Supplemental Security Income.

    Science.gov (United States)

    Nicholas, Joyce; Wiseman, Michael

    2009-01-01

    In the United States, poverty is generally assessed on the basis of income, as reported in the Current Population Survey's (CPS's) Annual Social and Economic Supplement (ASEC), using an official poverty standard established in the 1960s. The prevalence of receipt of means-tested transfers is underreported in the CPS, with uncertain consequences for the measurement of poverty rates by both the official standard and by using alternative "relative" measures linked to the contemporaneous income distribution. The article reports results estimating the prevalence of poverty in 2002. We complete this effort by using a version of the 2003 CPS/ASEC for which a substantial majority (76 percent) of respondents have individual records matching administrative data from the Social Security Administration on earnings and receipt of income from the Old-Age, Survivors, and Disability Insurance and Supplemental Security Income (SSI) programs. Adjustment of the CPS income data with administrative data substantially improves coverage of SSI receipt. The consequence for general poverty is sensitive to the merge procedures employed, but under both sets of merge procedures considered, the estimated poverty rate among all elderly persons and among elderly SSI recipients is substantially less than rates estimated using the unadjusted CPS. The effect of the administrative adjustment is less significant for perception of relative poverty than for absolute poverty. We emphasize the effect of these adjustments on perception of poverty among the elderly in general and elderly SSI recipients in particular.

  1. Suicide and poverty in low-income and middle-income countries: a systematic review.

    Science.gov (United States)

    Iemmi, Valentina; Bantjes, Jason; Coast, Ernestina; Channer, Kerrie; Leone, Tiziana; McDaid, David; Palfreyman, Alexis; Stephens, Bevan; Lund, Crick

    2016-08-01

    Suicide is the 15th leading cause of death worldwide, with over 75% of suicides occurring in low-income and middle-income countries. Nonetheless, evidence on the association between suicide and poverty in low-income and middle-income countries is scarce. We did a systematic review to understand the association between suicidal ideations and behaviours and economic poverty in low-income and middle-income countries. We included studies testing the association between suicidal ideations and behaviours and economic poverty in low-income and middle-income countries using bivariate or multivariate analysis and published in English between January, 2004, and April, 2014. We identified 37 studies meeting these inclusion criteria. In 18 studies reporting the association between completed suicide and poverty, 31 associations were explored. The majority reported a positive association. Of the 20 studies reporting on the relationship between non-fatal suicidal ideations and behaviours and poverty, 36 associations were explored. Again, almost all studies reported a positive association. However, when considering each poverty dimension separately, we found substantial variations. These findings show a consistent trend at the individual level indicating that poverty, particularly in the form of worse economic status, diminished wealth, and unemployment is associated with suicidal ideations and behaviours. At the country level, there are insufficient data to draw clear conclusions. Available data show a potential benefit in addressing economic poverty within suicide prevention strategies, with particular attention to both chronic poverty and acute economic events.

  2. Management of severe acute malnutrition in low-income and middle-income countries

    Science.gov (United States)

    Kwashiorkor and marasmus, collectively termed severe acute malnutrition (SAM), account for at least 10% of all deaths among children under 5 years of age worldwide, virtually all of them in low-income and middle-income countries. A number of risk factors, including seasonal food insecurity, environm...

  3. Trends in social assistance, minimum income benefits and income polarization in an international perspective

    NARCIS (Netherlands)

    Wang, J.

    2016-01-01

    This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum i

  4. Do high-income or low-income immigrants leave faster?

    NARCIS (Netherlands)

    Bijwaard, G.E.; Wahba, J.

    2014-01-01

    We estimate the impact of the income earned in the host country on return migration of labor migrants from developing countries. We use a three-state correlated competing risks model to account for the strong dependence of labor market status and the income earned. Our analysis is based on administr

  5. Who is affected by neighbourhood income mix? gender, age, family, employment and income differences

    NARCIS (Netherlands)

    Galster, G.; Andersson, R.; Musterd, S.

    2010-01-01

    This paper analyses the degree to which the mixture of low-, middle- and high-income males in the neighbourhood affects the subsequent earnings of individuals, and aims to test explicitly the degree to which these impacts vary across gender, age, presence of children, employment status or income at

  6. 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.

  7. How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

    Science.gov (United States)

    Alm, James; Lee, Fitzroy; Wallace, Sally

    2005-01-01

    In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

  8. Trends in social assistance, minimum income benefits and income polarization in an international perspective

    NARCIS (Netherlands)

    Wang, J.

    2016-01-01

    This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum

  9. 灰色收入浅析%Analysis of Gray Income

    Institute of Scientific and Technical Information of China (English)

    王越; 蒋欣妤

    2013-01-01

    In the market-oriented reform process, there will be widening income gap, these gaps in the normal range. It is acceptable, but the gray income caused by abnormal income, people with a strong public anger emotions, and even lead to social problems. The gray income is divided into light and dark gray, and the existence of gray income areas, light gray areas include teachers, the tourism industry, medicine, and reporters; dark gray areas include the operation of financial capital, lending operations and rent-seeking behavior of gray income from the social, political and economic analysis of three levels of gray income hazards, put forward a sound legal system, strengthen ideological and strengthen social supervision countermeasures and suggestions.%  在市场化改革过程中,必然出现收入差距扩大,这些差距在正常范围内。人们是可以接受的,但灰色收入所导致的不正常的收入,人们具有强烈的公愤情绪、甚至引发社会问题。将灰色收入划分为浅灰和深灰,以及灰色收入存在的领域,浅灰领域主要包括教师、旅游行业、医药和记者;深灰领域主要包括财政资金的运作、贷款操作和寻租行为的灰色收入,从社会、政治和经济三个层面分析灰色收入的危害,提出完善法制、加强思想建设和增强社会监督的对策和建议。

  10. Social comparisons of income in one's community: evidence from national surveys of income and happiness.

    Science.gov (United States)

    Hagerty, M R

    2000-04-01

    Two studies provide evidence for social comparison effects of income on subjective well-being (SWB). The 1st study of 7,023 persons from nationally representative samples in the United States shows that the range and skew of the income distribution in a community affects a person's happiness, as predicted by range-frequency theory. The 2nd study of 8 nations over a period of 25 years shows that decreasing the skew (inequality) of the income distribution in a country increases average national SWB. Both studies strongly support social comparison effects of income within a community, and both results are predicted by range-frequency theory. These studies are the first to successfully extend earlier results of R. H. Smith, E. Diener, and D. H. Wedell (1989) from the laboratory into naturalistic situations. The magnitude of the social comparison effects is smaller than the main effect of income, which implies that nations can avoid creating a "hedonic treadmill."

  11. Effective Factor Endowments, Trade Openness and Income Distribution in China

    OpenAIRE

    Xiaodong Lu; Guowei Cai

    2011-01-01

    This paper studies the empirical relationship among factor endowment, trade openness and individual income distribution. Using panel data, we show that factor endowment characters, to some extent, explains income gap in China. First, land and Capital intensive provinces have a more equal income distribution while human capital and labor-intensive provinces have a less equal income distribution. Second, Trade openness has a significant effect on China¡¯s income distribution; the interaction be...

  12. Income inequality, individual income, and mortality in Danish adults: analysis of pooled data from two cohort studies

    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....

  13. 76 FR 80309 - Use of Differential Income Stream as an Application of the Income Method and as a Consideration...

    Science.gov (United States)

    2011-12-23

    ... income stream. This, in turn, requires an understanding of the economic meaning of the differential... Part 1 [REG-145474-11] RIN 1545-BK71 Use of Differential Income Stream as an Application of the Income..., temporary regulations provide guidance on how an analysis of the differential income stream may provide...

  14. Increasing Adherence to Follow-up of Breast Abnormalities in Low-Income Korean American Women: A Randomized Controlled Trial. Addendum

    Science.gov (United States)

    2009-09-01

    abnormalities in low-income Korean American women. Era of Hope Department of Defense Breast Cancer Research Program meeting, Philadelphia, Pennsylvania, June 8...Breast Abnormalities in Low-Income Korean American Women: A Randomized Controlled Trial PRINCIPAL INVESTIGATOR: Annette...burden to Department of Defense , Washington Headquarters Services, Directorate for Information Operations and Reports (0704-0188), 1215 Jefferson Davis

  15. Geographic and Operational Site Parameters List (GOSPL) for Hanford Assessments

    Energy Technology Data Exchange (ETDEWEB)

    Last, George V.; Nichols, William E.; Kincaid, Charles T.

    2006-06-01

    This data package was originally prepared to support a 2004 composite analysis (CA) of low-level waste disposal at the Hanford Site. The Technical Scope and Approach for the 2004 Composite Analysis of Low Level Waste Disposal at the Hanford Site (Kincaid et. al. 2004) identified the requirements for that analysis and served as the basis for initial preparation of this data package. Completion of the 2004 CA was later deferred, with the 2004 Annual Status Report for the Composite Analysis of Low-Level Waste Disposal in the Central Plateau at the Hanford Site (DOE 2005) indicating that a comprehensive update to the CA was in preparation and would be submitted in 2006. However, the U.S. Department of Energy (DOE) has recently decided to further defer the CA update and will use the cumulative assessment currently under preparation for the environmental impact statement (EIS) being prepared for tank closure and other site decisions as the updated CA. Submittal of the draft EIS is currently planned for FY 2008. This data package describes the facility-specific parameters (e.g. location, operational dates, etc.) used to numerically simulate contaminant flow and transport in large-scale Hanford assessments. Kincaid et al. (2004) indicated that the System Assessment Capability (SAC) (Kincaid et al. 2000; Bryce et al. 2002; Eslinger 2002a, 2002b) would be used to analyze over a thousand different waste sites. A master spreadsheet termed the Geographic and Operational Site Parameters List (GOSPL) was assembled to facilitate the generation of keyword input files containing general information on each waste site/facility, its operational/disposal history, and its environmental settings (past, current, and future). This report briefly describes each of the key data fields, including the source(s) of data, and provides the resulting inputs to be used for large-scale Hanford assessments.

  16. Rural Land Capitalization and Peasants’ Income Growth

    Directory of Open Access Journals (Sweden)

    Jianping Ye

    2014-04-01

    Full Text Available Up to present, China is still represented by a typical dual society separated by both urban and rural concepts, and the income gap between the two is tending to enlarge. The low agricultural productivity and peasants’ insufficient labor skills result in slender incomes in their business, wage and transfer activities, with improvement though, which does not help to narrow the gap. Therefore, it is essential for peasants to acquire property income by means of rural land capitalization. In recent years, China has increased efforts to protect the property rights of rural land. However, there still exist multiple institutional barriers that prevent land from enforcing its capitalization feature, and shall be broken through at the shortest delay, so as to awaken the “Sleeping Capital”.

  17. Price and Income Elasticities of Russian Exports

    Directory of Open Access Journals (Sweden)

    Bernardina Algieri

    2004-12-01

    Full Text Available The paper gauges export demand elasticities for Russia using an Error Correction technique within a cointegration framework. An extended version of the Imperfect Substitutes Model has been implemented to estimate the sensitivity of Russian exports without oil components to price and to Russian and world income. Our results suggest a robust and negative long run cointegration relationship between the real effective exchange rate, defined as the weighted average of the rouble’s exchange rates versus a basket of the three currencies with the largest share in the trade turnover adjusted to incorporate inflation rate differences (the ratio of the domestic price indices to the foreign price indices, and Russian exports. An increase in exports by 24% is caused by a real depreciation by 10%. Furthermore, a 10% growth in world income leads to a 33% rise in exports. Finally, exports drop by 14% whenever a 10% increase in domestic income occurs

  18. Income inequality in the developing world.

    Science.gov (United States)

    Ravallion, Martin

    2014-05-23

    Should income inequality be of concern in developing countries? New data reveal less income inequality in the developing world than 30 years ago. However, this is due to falling inequality between countries. Average inequality within developing countries has been slowly rising, though staying fairly flat since 2000. As a rule, higher rates of growth in average incomes have not put upward pressure on inequality within countries. Growth has generally helped reduce the incidence of absolute poverty, but less so in more unequal countries. High inequality also threatens to stall future progress against poverty by attenuating growth prospects. Perceptions of rising absolute gaps in living standards between the rich and the poor in growing economies are also consistent with the evidence.

  19. Reducing Income Transfers to Refugee Immigrants

    DEFF Research Database (Denmark)

    Rosholm, Michael; Vejlin, Rune Majlund

    2010-01-01

    . Exploiting this 'quasi-natural' experiment, we find that the lower income transfer has a positive effect on the job-finding rate after two years in Denmark. We also find that the exit rate from the labour force is positively affected by start-help during the early phases of the integration process. Finally......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......, we find that those with the poorest labour market prospects are the least responsive to the improvement in economic incentiv...

  20. End of incoming ICMP (“pings”)

    CERN Multimedia

    The Computer Security team

    2016-01-01

    Following the campaign of January 2016 on blocking incoming ICMP ("ping") requests from the Internet towards devices connected to the CERN wireless network (see here), the Computer Security Team is now planning blocking incoming "pings" also to any other device connected to the office network (GPN) and the computer centre network (ITS).    This should further reduce the exposure of the CERN networks and its devices to the Internet and counter the threat of external parties mapping any device connected to these CERN networks. "Pings" to servers in the CERN computer centre via the LHCONE and LHCOPN networks (i.e. from WLCG Tier-1 and Tier-2 centres) as well as "pings" to the LXPLUS computing cluster will remain possible. Outgoing "pings" towards the Internet and within CERN will continue to work. Incoming ICMP ("ping") from the Internet towards devices connected to the GPN will be stoppe...

  1. Tax Adjustment of Operating Income and Property Income: based on the Distribution Status from2002 to 2009%经营性、财产性收入的个税调节:由2002~2009年分配现状

    Institute of Scientific and Technical Information of China (English)

    邓春梅; 肖智

    2011-01-01

    对2002~2009年城镇居民工薪收入、经营净收入、财产性收入及转移性收入的分配现状及前三类收入分类个人所得税累进性的实证研究发现:从基尼系数看,工薪收入的分配比较均衡。经营净收入的分配差距逐步拉大,财产性收入的分配差距非常大,转移性收入几乎没有调节贫富差距的功用。累进性分析反映整体个税呈弱累进性,工薪收入个税累进性与总累进性接近,对其贡献最大,起征点提高至3500元并未提高累进性,反而有降低及减缓累进的效果;经营收入税基本呈比例税,多数年份呈弱累退性。扣除额提高至3500元提高了累进性;财产收入的累进性高于工薪收入,但其累进的效率不如工薪类所得税。结论显示。应采取措施加强经营性收入和财产性收入的个税调节。%This paper presents the empirical analysis of distributions of wages and salaries income (WSI), net income from management (NIM), property income (PI)and transfer income (TI) over the 2002-2009, and examines the changes in progressivity of the former three kinds of income. On base of Gini-index, the distribution of WSI is relatively balanced, the distinct in NIM has been enlarged, the PI distribution is quite inequal, and TI is almost no function in the regulation of the gap between rich and poor. Empirical analysis shows that the overall tax progressivity is weak, WSI tax pragressivity is is close to the overall progressivity and is the main resource. Threshold raised to 3500 yuan did not improve the progressive, whereas, whcih reduces and slows down the effects of the progressivity. Tax on NIM is almost proportional,yet the majority of the year of the estimates has a little regressive, and deduction to 3500 yuan improve the progressive. PI tax is more progressive than that of WSI,but actually,its efficiency is lower than that of WSI. The analysis reveals that it should take

  2. Low-Income Housing Finance in Colombia

    OpenAIRE

    Arbelaez, Maria Angelica; Camacho, Carolina; Fajardo, Johanna

    2011-01-01

    This paper explores the role played by policy instruments in access to housing finance by low-income households. It also analyzes the impact of housing credit and subsidies on both the quality of life and the quality of dwelling of the beneficiaries. Using the Quality of Life Surveys conducted in Colombia in 2003 and 2008, the study finds that policy instruments aimed at easing access of low-income households to affordable housing such as subsidies and loan guarantees have played a m...

  3. Does immigration boost per capita income?

    DEFF Research Database (Denmark)

    Felbermayr, Gabriel; Hiller, Sanne; Sala, Davide

    2010-01-01

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income....

  4. Does Immigration Boost Per Capita Income?

    DEFF Research Database (Denmark)

    Felbermayr, Gabriel J.; Hiller, Sanne; Sala, Davide

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income....

  5. Income inequality, poverty and crime across nations.

    Science.gov (United States)

    Pare, Paul-Philippe; Felson, Richard

    2014-09-01

    We examine the relationship between income inequality, poverty, and different types of crime. Our results are consistent with recent research in showing that inequality is unrelated to homicide rates when poverty is controlled. In our multi-level analyses of the International Crime Victimization Survey we find that inequality is unrelated to assault, robbery, burglary, and theft when poverty is controlled. We argue that there are also theoretical reasons to doubt that the level of income inequality of a country affects the likelihood of criminal behaviour.

  6. A Generation With Income to Protect.

    Science.gov (United States)

    Friedrich, Amy C

    2016-01-01

    From an employee benefits perspective, generational differences undoubtedly play a big role in not only how to communicate with employees about their benefits but what benefits to offer. Yet while there's been a lot of talk about how to reach other generations, information about connecting with Generation X is harder to come by. This article discusses the state of Generation X's unique income protection and financial concerns. The author shows how offering income protection to Generation Xers not only helps them deal with today's expenses and prepare for the future but can also help employers meet business objectives such as attracting and retaining top talent.

  7. Targeting nominal income growth or inflation?

    DEFF Research Database (Denmark)

    Jensen, Henrik

    2002-01-01

    Within a simple New Keynesian model emphasizing forward-looking behavior of private agents, I evaluate optimal nominal income growth targeting versus optimal inflation targeting. When the economy is mainly subject to shocks that do not involve monetary policy trade-offs for society, inflation...... targeting is preferable. Otherwise, nominal income growth targeting may be superior because it induces inertial policy making, which improves the inflation-output-gap trade-off. Somewhat paradoxically, inflation targeting may be relatively less favorable the more society dislikes inflation, and the more...... persistent are the effects of inflation-generating shocks...

  8. Income and health inequality across Canadian provinces.

    Science.gov (United States)

    Safaei, Jalil

    2007-09-01

    This paper uses the aggregate data from the Public Use Microdata Files (PUMF) of Canadian National Population Health Survey to estimate income related health inequalities across the ten Canadian provinces. The unique features of the PUMF allow for a meaningful cross-provincial comparison of health indices and their measured inequalities. It concludes that health inequalities favouring the higher income people do exist in all provinces when health status is either self assessed or measured by the health utility index. Moreover, it finds considerable variations in measured health inequalities across the provinces with consistent rankings for certain provinces.

  9. INCOME SMOOTHING: UM ESTUDO APÓS A ADOÇÃO DO IFRS NO BRASIL

    Directory of Open Access Journals (Sweden)

    Sylvia Rejane Magalhães Domingos

    2014-03-01

    Full Text Available The present study aims to investigate whether or not the companies listed at the BM&FBovespa manage their earnings by income smoothing. To reach this goal, an analysis of specific accrual accounts was performed. The sample comprises the 100 largest companies listed in the ranking of the 2012 edition of the Exame magazine "Maiores e Melhores". Data analyzed are from 2008-2011 exercises. Based on this analysis, one can verify that the companies make use of the accounts Depreciation Expenses, Other Operating Income, Equity Adjustments and Short-term Provisions to carry out earnings management with the aim of reducing the variability of their profits.

  10. Mediating factors in the relationship between income and mammography use in low-income insured women.

    Science.gov (United States)

    Park, Alice N; Buist, Diana S M; Tiro, Jasmin A; Taplin, Stephen H

    2008-10-01

    We used secondary data from a prospective randomized mammography recruitment trial to examine whether attitudinal and facilitating characteristics mediate the observed relationship between annual household income and mammogram receipt among women in an integrated health plan. We compared 1419 women due for a screening mammogram based on the 1995 annual household income poverty definition for a family of four ($15,000). A telephone survey was used to collect information on household income, demographics, health behavior, attitudinal and facilitating variables. Administrative databases were used to document mammography receipt. We used Cox proportional hazards models to estimate the hazards ratio (HR) and 95% confidence interval (CI) of subsequent mammography use separately for women with and without a prior mammogram. Several variables, including employment, living alone, believing that mammograms are unnecessary, having friends supportive of mammography, and ease of arranging transportation, completely mediated the effect of income on mammography use. In multivariable models, the direct predictive effect of income on mammography was reduced to nonsignificance (HR 1.13, 95% CI 0.82-1.54 in women with previous mammogram and HR 0.91, 95% CI 0.41-2.00 in women without previous mammogram). Providing insurance does not ensure low-income populations will seek screening mammography. Efficacious interventions that address attitudes and facilitating conditions may motivate mammography use among low-income women with insurance.

  11. Immediate versus deferred chemotherapy after radical cystectomy in patients with pT3-pT4 or N+ M0 urothelial carcinoma of the bladder (EORTC 30994): an intergroup, open-label, randomised phase 3 trial

    DEFF Research Database (Denmark)

    Sternberg, Cora N; Skoneczna, Iwona; Kerst, J Martijn

    2015-01-01

    BACKGROUND: Patients with muscle-invasive urothelial carcinoma of the bladder have poor survival after cystectomy. The EORTC 30994 trial aimed to compare immediate versus deferred cisplatin-based combination chemotherapy after radical cystectomy in patients with pT3-pT4 or N+ M0 urothelial carcin...... patient data meta-analysis and biomarker research are needed to further elucidate the potential for survival benefit in subgroups of patients. FUNDING: Lilly, Canadian Cancer Society Research.......BACKGROUND: Patients with muscle-invasive urothelial carcinoma of the bladder have poor survival after cystectomy. The EORTC 30994 trial aimed to compare immediate versus deferred cisplatin-based combination chemotherapy after radical cystectomy in patients with pT3-pT4 or N+ M0 urothelial......, doxorubicin, and cisplatin [high-dose MVAC], or MVAC) or six cycles of deferred chemotherapy at relapse, with stratification for institution, pT category, and lymph node status according to the number of nodes dissected. Neither patients nor investigators were masked. Overall survival was the primary endpoint...

  12. Money Marries Money - Intergenerational Top Household Income Mobility in Denmark

    DEFF Research Database (Denmark)

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

    2016-01-01

    This paper describes intergenerational earnings and income mobility among top-income households in Denmark. Access to administrative registers allowed us to look at very small fractions of the populations, and to distinguish between sons and daughters and to observe their spouses’ incomes. At the....... At the top of the income distribution we find a correlation of 0.763 between father and mother’s pooled income and that of their son and daughter-in-law’s pooled income, which indicates that money marries money.......This paper describes intergenerational earnings and income mobility among top-income households in Denmark. Access to administrative registers allowed us to look at very small fractions of the populations, and to distinguish between sons and daughters and to observe their spouses’ incomes...

  13. Applications of statistical physics distributions to several types of income

    CERN Document Server

    Oltean, Elvis

    2014-01-01

    This paper explores several types of income which have not been explored so far by authors who tackled income and wealth distribution using Statistical Physics. The main types of income we plan to analyze are income before redistribution (or gross income), income of retired people (or pensions), and income of active people (mostly wages). The distributions used to analyze income distributions are Fermi-Dirac distribution and polynomial distribution (as this is present in describing the behavior of dynamic systems in certain aspects). The data we utilize for our analysis are from France and the UK. We find that both distributions are robust in describing these varieties of income. The main finding we consider to be the applicability of these distributions to pensions, which are not regulated entirely by market mechanisms.

  14. Comparative Study on Property Income of Farmers in Shaanxi Province

    Institute of Scientific and Technical Information of China (English)

    DONG Hong

    2012-01-01

    According to statistic data of Shaanxi Province during 1997 to 2010,I conducted a comparative analysis on farmers’ property income from region,urban and rural factors and structure,established regression model,and studied the relationship between farmers’ property income and gross income.Results show that the growth of average property income of farmers in Shaanxi Province is clearly slow,and the gap is widening from the average national level;except 2001 and 2002,the average property income of urban and rural residents of Shaanxi Province kept a great difference;the proportion of rural residents’ property income is very small,basically not higher than 3%;there is a significant correlation between the property income and gross income of farmers in Shaanxi Province.Energetically developing rural economy and increasing farmers’ property are favorable to growth of farmers’ property income.

  15. Stability in Bank Income through Fee-based Activities

    Directory of Open Access Journals (Sweden)

    R. K. Uppal

    2010-12-01

    Full Text Available This paper is an attempt to study the trends in non-interest income which is a vital source of stability in bank income. For this, the study takes some parameters like interest and non-interest income as a percentage to total income, share of non-interest income components like exchange & brokerage, sale in investment and exchange transaction. On the basis of these parameters the study concludes that interest income is continuously declining due to deregulation in interest rates and non-interest income is rising. Among the non-interest income components, commodity exchange & brokerage witnessed a large share while exchange transaction witnessed a meager part. The paper also gives some ways and means to bring stability in the total income.

  16. On the income elasticity of the value of travel time

    DEFF Research Database (Denmark)

    Börjesson, Maria; Fosgerau, Mogens; Algers, Staffan

    2012-01-01

    Transport infrastructure is long-term and in appraisal it is necessary to value travel time savings for future years. This requires knowing how the value of time (VTT) will develop over time as incomes grow. This paper investigates if the cross-sectional income elasticity of the VTT is equal...... to inter-temporal income elasticity. The study is based on two identical stated choice experiments conducted with a 13 year interval. Results indicate that the relationship between income and the VTT in the cross-section has remained unchanged over time. As a consequence, the inter-temporal income...... elasticity of the VTT can be predicted based on cross-sectional income elasticity. However, the income elasticity of the VTT is not a constant but increases with income. For this reason, the average income elasticity of the VTT in the cross-sections has increased between the two survey years and can...

  17. Income Mobility Breeds Tolerance for Income Inequality: Cross-National and Experimental Evidence.

    Science.gov (United States)

    Shariff, Azim F; Wiwad, Dylan; Aknin, Lara B

    2016-05-01

    American politicians often justify income inequality by referencing the opportunities people have to move between economic stations. Though past research has shown associations between income mobility and resistance to wealth redistribution policies, no experimental work has tested whether perceptions of mobility influence tolerance for inequality. In this article, we present a cross-national comparison showing that income mobility is associated with tolerance for inequality and experimental work demonstrating that perceptions of higher mobility directly affect attitudes toward inequality. We find support for both the prospect of upward mobility and the view that peoples' economic station is the product of their own efforts, as mediating mechanisms.

  18. Income, Cultural Norms and Purchases of Counterfeits

    NARCIS (Netherlands)

    Ph.H.B.F. Franses (Philip Hans); M. Lede (Madesta)

    2012-01-01

    textabstractWe conjecture that individual purchases of counterfeit products could be motivated by income and prices, but that another driver is cultural norms. To put the latter conjecture to an empirical test we make use of the unique situation of Surinamese people who live in Suriname and in the

  19. Childhood asthma in low income countries

    DEFF Research Database (Denmark)

    Østergaard, Marianne Stubbe; Nantanda, Rebecca; Tumwine, James K

    2012-01-01

    Bacterial pneumonia has hitherto been considered the key cause of the high respiratory morbidity and mortality in children under five years of age (under-5s) in low-income countries, while asthma has not been stated as a significant reason. This paper explores the definitions and concepts...

  20. Researching Entrepreneurship in Low-income Settlements

    DEFF Research Database (Denmark)

    Gough, Katherine V.; Langevang, Thilde; Namatovu, Rebecca

    2014-01-01

    Despite an increased focus on entrepreneurship as a means of promoting development, there has been limited discussion of the conceptual and methodological issues related to researching entrepreneurship in low-income countries. Drawing on experiences from Uganda, this paper presents a study...