WorldWideScience

Sample records for expenses

  1. Travel expenses

    OpenAIRE

    Pištěková, Petra

    2014-01-01

    The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all prin...

  2. City Revenues and Expenses

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — City Revenues and Expenses from the Operating Budget from 2012 to Present, updated every night from the City's JD Edwards ledger.

  3. Expensing options solves nothing.

    Science.gov (United States)

    Sahlman, William A

    2002-12-01

    The use of stock options for executive compensation has become a lightning rod for public anger, and it's easy to see why. Many top executives grew hugely rich on the back of the gains they made on their options, profits they've been able to keep even as the value they were supposed to create disappeared. The supposed scam works like this: Current accounting regulations let companies ignore the cost of option grants on their income statements, so they can award valuable option packages without affecting reported earnings. Not charging the cost of the grants supposedly leads to overstated earnings, which purportedly translate into unrealistically high share prices, permitting top executives to realize big gains when they exercise their options. If an accounting anomaly is the problem, then the solution seems obvious: Write off executive share options against the current year's revenues. The trouble is, Sahlman writes, expensing option grants won't give us a more accurate view of earnings, won't add any information not already included in the financial statements, and won't even lead to equal treatment of different forms of executive pay. Far worse, expensing evades the real issue, which is whether compensation (options and other-wise) does what it's supposed to do--namely, help a company recruit, retain, and provide the right people with appropriate performance incentives. Any performance-based compensation system has the potential to encourage cheating. Only ethical management, sensible governance, adequate internal control systems, and comprehensive disclosure will save the investor from disaster. If, Sahlman warns, we pass laws that require the expensing of options, thinking that's fixed the fundamental flaws in corporate America's accounting, we will have missed a golden opportunity to focus on the much more extensive defects in the present system.

  4. Travel Expenses in Connection with Tax-Deductible Education Expenses

    Science.gov (United States)

    Bottiglieri, William A.; Reville, Patrick J.

    2012-01-01

    Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

  5. Energy reviews: the expense rate

    International Nuclear Information System (INIS)

    Chavanne, X.; Frangi, J.P.

    2008-01-01

    The threats against energy supplies push the prices of energy increasingly and lasting/ higher. Therefore it is important to establish the energy balance of an energy industry, which is more accurate than a too global financial balance. Life Cycle Analyses could be finely tuned using a method and tool suggested here: the T expense rate, the ratio between dissipated or spent energies, and extracted energy. T is a profitability indicator based on thermodynamics principles with 1 or 100 % as a theoretical limit. T is convenient too, because it can be broken down between the various steps or processes, and their D expenses. T also allows for a finely tuned analysis, to identify physical and technical parameters impacting the balance sheet. Uncertainties and arbitrary assumptions are explained, after having been boiled down to a minimum amount. A comparison between industries is thus possible for a given use (transportation, electrical production) depending on the form of energy extracted and the processes used. The energy balance is supplemented by the resource availability balance, different from the first one, even though availability may depend on it. (authors)

  6. 77 FR 45520 - Reimbursed Entertainment Expenses

    Science.gov (United States)

    2012-08-01

    ... as compensation and wages, the employee may be able to deduct the expense as an employee business...(e)(3) has the same meaning as in section 62(2)(A) (dealing with employee business expenses, later... Reimbursed Entertainment Expenses AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of...

  7. Earnings management, corporate governance and expense sticki

    Directory of Open Access Journals (Sweden)

    Shuang Xue

    2016-03-01

    Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

  8. 7 CFR 1770.17 - Expense matrix.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.17... compensation required by law; (4) Life, hospital, medical, dental, and vision plan insurance, and (5) Social..., from Accounts 6112, Motor Vehicles Expense, 6114, Tools and Other Work Equipment Expense, 6534, Plant...

  9. Travel and Hospitality Expenses 2011-2012

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

    acray

    TOTAL F/Y 2011-2012. 21,367.80. 8,565.64. -. 29,933.44. Notes: Other Includes minor expenses that do not fall in the other categories, such as but not limited to, visas, taxes, etc. Sylvain Dufour - Vice President, Resources, and Chief Financial Officer. Travel and Hospitality Expenses 2011-2012.

  10. 20 CFR 404.1045 - Employee expenses.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Employee expenses. 404.1045 Section 404.1045 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1045 Employee expenses. Amounts...

  11. How streamlining telecommunications can cut IT expense.

    Science.gov (United States)

    McIntyre, Greg

    2016-02-01

    Hospitals and health systems can save IT expenses by implementing more efficient processes in accordance with the principles of effective telecommunications expense management. This approach involves three primary steps: Inventory of existing infrastructure. Charge verification. Optimization of rates and design for continual improvement.

  12. 38 CFR 21.7603 - Travel expenses.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.7603...) VOCATIONAL REHABILITATION AND EDUCATION Educational Assistance for Members of the Selected Reserve Counseling § 21.7603 Travel expenses. The Department of Veterans Affairs will not pay for any costs of travel to...

  13. 38 CFR 21.7103 - Travel expenses.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.7103...) VOCATIONAL REHABILITATION AND EDUCATION All Volunteer Force Educational Assistance Program (Montgomery GI Bill-Active Duty) Counseling § 21.7103 Travel expenses. (a) Travel for veterans and servicemembers. (1...

  14. 38 CFR 21.9585 - Travel expenses.

    Science.gov (United States)

    2010-07-01

    ...) VOCATIONAL REHABILITATION AND EDUCATION Post-9/11 GI Bill Counseling § 21.9585 Travel expenses. VA will not pay for any costs of travel to and from the place of counseling regardless of whether the individual... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.9585...

  15. 78 FR 46502 - Reimbursed Entertainment Expenses

    Science.gov (United States)

    2013-08-01

    ... is a reimbursement of travel expenses for food and beverages that Y pays in performing services as an... entertainment, amusement, recreation, or travel. * * * * * (f) * * * (2) * * * (iv) Reimbursed entertainment, food, or beverage expenses--(A) Introduction. In the case of any expenditure for entertainment...

  16. 28 CFR Appendix to Subpart A - International Terrorism Victim Expense Reimbursement Program (ITVERP); Chart of Expense...

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false International Terrorism Victim Expense... Administration DEPARTMENT OF JUSTICE (CONTINUED) CRIME VICTIM SERVICES International Terrorism Victim Expense Reimbursement Program Pt. 94, Subpt. A, App. Appendix to Subpart A—International Terrorism Victim Expense...

  17. EXPENSES FOR ECONOMIC ACTIVITIES FROM LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2015-04-01

    Full Text Available In the present article we propose to analyze and deepen significant categories of costs funded from the local budgets, namely the expenditure for economic activities. Our scientific approach begins with determining the place occupied by such expenses in local public expenditure by specifying their content and role. The center of gravity of the study is to treat and deepen the three subgroups of expenses that we consider representative: "The expenses for production, transportation, distribution and supply of heat in a centralized system", "Transport Costs" and Expenditure for agriculture and forestry ". The reaserch is based on the quantitative analysis of the expenses for economic actions, in local budgets, based on the existing data from the Statistical Yearbook of Romania, and highlights the structure of this type of expenses as well as the place they hold in the expediture of local budgets.The study includes an analysis of the dynamics of the share held by economic costs within total expenses from local budgets. From the reaserch carried out, it is shown that the evolution and structure of the expenditures for economic actions from local budgets is determined by the action of certain economical and social factors that vary from one administrative teritorial unit to another: the ray of economical develpoment of the administrative ter itorial unit, urbanization, the number and social structure of the population. The reaserch shows that in the field of expenses for economic actions, the largest share is held by expenditures for transportation (almost 80%, far away from the expenses for fuel and energy (13,66%. During the 1999-2013 the dynamic of expenses for economical actions in the total of expenditures of local budgets, is sinusoidal due to the intervention of certain legislative changes.

  18. Incomes and expenses of the households

    OpenAIRE

    Mirosław Gorczyca

    2007-01-01

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

  19. EXPENSES FORECASTING MODEL IN UNIVERSITY PROJECTS PLANNING

    Directory of Open Access Journals (Sweden)

    Sergei A. Arustamov

    2016-11-01

    Full Text Available The paper deals with mathematical model presentation of cash flows in project funding. We describe different types of expenses linked to university project activities. Problems of project budgeting that contribute most uncertainty have been revealed. As an example of the model implementation we consider calculation of vacation allowance expenses for project participants. We define problems of forecast for funds reservation: calculation based on methodology established by the Ministry of Education and Science calculation according to the vacation schedule and prediction of the most probable amount. A stochastic model for vacation allowance expenses has been developed. We have proposed methods and solution of the problems that increase the accuracy of forecasting for funds reservation based on 2015 data.

  20. Statistical Emulator for Expensive Classification Simulators

    Science.gov (United States)

    Ross, Jerret; Samareh, Jamshid A.

    2016-01-01

    Expensive simulators prevent any kind of meaningful analysis to be performed on the phenomena they model. To get around this problem the concept of using a statistical emulator as a surrogate representation of the simulator was introduced in the 1980's. Presently, simulators have become more and more complex and as a result running a single example on these simulators is very expensive and can take days to weeks or even months. Many new techniques have been introduced, termed criteria, which sequentially select the next best (most informative to the emulator) point that should be run on the simulator. These criteria methods allow for the creation of an emulator with only a small number of simulator runs. We follow and extend this framework to expensive classification simulators.

  1. 26 CFR 1.162-2 - Traveling expenses.

    Science.gov (United States)

    2010-04-01

    ... traveling expenses as are reasonable and necessary in the conduct of the taxpayer's business and directly... expenses. If the trip is solely on business, the reasonable and necessary traveling expenses, including travel fares, meals and lodging, and expenses incident to travel, are business expenses. For the...

  2. 7 CFR 1160.210 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... and Orders; Milk), DEPARTMENT OF AGRICULTURE FLUID MILK PROMOTION PROGRAM Fluid Milk Promotion Order National Fluid Milk Processor Promotion Board § 1160.210 Expenses. (a) The Board is authorized to incur... funds to the entity authorized by the laws of the State of California to conduct an advertising program...

  3. 7 CFR 1260.151 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE BEEF PROMOTION AND RESEARCH Beef Promotion and Research Order Cattlemen's Beef Promotion and Research Board § 1260.151 Expenses. (a) The...

  4. 77 FR 24657 - Local Lodging Expenses

    Science.gov (United States)

    2012-04-25

    ...) (contributions to firemen's mess required as a condition of employment are deductible business expenses). However... in the Federal Register. Drafting Information The principal author of these regulations is R. Matthew Kelley of the Office of Associate Chief Counsel (Income Tax and Accounting). However, other personnel...

  5. JOURNEY EXPENSES FOR DEPENDENT CHILDREN - SCHOOL FEES

    CERN Multimedia

    Human Resources Division

    2001-01-01

    Human Resources Division wishes to remind members of the personnel of Article R IV 1.24 of the Staff Regulations according to which 'Three times per period of two years the Organization shall reimburse the journey expenses in respect of each child covered by the provisions of Article R A 8.01 a) [concerning the amount of the reimbursement of education fees]. The reimbursement shall be equivalent to the journey expenses for the return trip between the duty station of the member of the personnel and the educational establishment'. It should be noted that Article R IV 1.40 related to the subsistence indemnity does not apply to this type of journey. This rule will be strictly applied as from September 1, 2001.

  6. Family Expense Manager Application in Android

    Science.gov (United States)

    Rajaprabha, M. N.

    2017-11-01

    FAMILY EXPENSES MANAGER is an android application. This monitors your own costs, family costs and incidental costs. This resembles a present day costs day book in your versatile. This application helps you to monitor your every day costs, settlement points of interest, general rundown, report in detail and periodic costs subtle elements. Every one of the information is put away in database and can be recovered by the client and their relatives.

  7. Travel and Hospitality Expenses 2013-2014

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

    Chantal Taylor

    Orlando (FL), USA. Conference. 1,843.35. 913.73. -. 2,757.08. Quarter 4. January 16 to 26. Nairobi, Kenya. Visit to ROSSA. 12,443.88. 3,546.66. 15,990.54. February 2. Ottawa, ON. Passport Renewal. TOTAL F/Y 2013-2014. 19,963.57. 7,014.84. -. 26,978.41. Notes: Other Includes minor expenses that do not fall in the other ...

  8. Letters of credit getting more expensive.

    Science.gov (United States)

    Nemes, J

    1991-09-02

    Hospital executives who haven't been in the market recently for a new or renewed letter of credit will find it a more expensive way to back their variable-rate debt. Annual fees are surging, for reasons ranging from an international banking agreement that goes into effect next year to more conservative fee structures being instituted because of bad loans made by some banks in the past decade.

  9. 17 CFR 256.930.1 - General advertising expenses.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false General advertising expenses... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.930.1 General advertising expenses. This account shall include the cost of materials used and expenses incurred in advertising and related activities...

  10. 7 CFR 1219.53 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1219.53 Section 1219.53..., AND INFORMATION Hass Avocado Promotion, Research, and Information Order Budgets, Expenses, and Assessments § 1219.53 Budget and expenses. (a) The Board is authorized to incur such expenses, including...

  11. 16 CFR 1018.32 - Compensation and travel expenses.

    Science.gov (United States)

    2010-01-01

    ... place of business, may be allowed travel expenses including per diem in lieu of expenses as authorized... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Compensation and travel expenses. 1018.32... MANAGEMENT Administration of Advisory Committees § 1018.32 Compensation and travel expenses. (a) A single...

  12. 41 CFR 302-3.507 - Once we authorize relocation expenses for new appointees or student trainees what expenses must...

    Science.gov (United States)

    2010-07-01

    ... relocation expenses for new appointees or student trainees what expenses must we pay? 302-3.507 Section 302-3.507 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES....507 Once we authorize relocation expenses for new appointees or student trainees what expenses must we...

  13. Advertising expenses examined in recent rulings

    Energy Technology Data Exchange (ETDEWEB)

    1979-11-08

    Courts and commissions have handed down numerous rulings on the subject of utility advertising expenditures. Much controversy still abounds of who should be made to pay for such costs. Some specific cases concerning this issue are discussed. The majority of recent decisions agree that ratepayers should not have to pay for promotional or political advertising campaigns conducted by regulated utilities. Disagreement does exist as to how those terms should be defined in practice. Titles I and III of the Public Utility Regulatory Policies Act of 1978 direct state regulatory agencies to investigate advertising expenses by electric and natural gas utilities and to adopt, if appropriate, a policy denying recovery (from ratepayers) of expenses incurred for promotional or political advertising. Importantly, the act also purports to define those terms by explaining what type of expenditures do and do not fall within those categories. Title I and III contain parallel definitions for both electric and natural gas utilities. Only those portions of the act applicable to electric utilities are discussed, with the troublesome area of nuclear advertising noted. (MCW)

  14. Guidelines for evaluation of the environmental expense

    International Nuclear Information System (INIS)

    Komatsu, Cintia Nagako; Aquino, Afonso Rodrigues de

    2009-01-01

    The main objective of this research is to establish guidelines to fit the Environment Account in the Nuclear Fuel Cycle, using as study of case the Uranium Hexafluoride Production Unit of Centro Tecnologico da Marinha in Sao Paulo. The environment accounting, branch of the accounting science, supply a source of tools capable to measure the protection efforts, the nature preservation, the environment monitoring and the recovering during all the Conversion phase (since the Uranium concentrated, the yellow cake, up to the Uranium hexafluoride production). It was performed several researches, visits to the Centre, databank creation, interviews and extensive consulting to the preliminary safety report, in order to obtain the percentage of the total expenses related to environment protection in regarding to the total amount invested in the unit. It was also evaluated the total preserved green area making possible a preliminary environment accounting balance. (author)

  15. MARGINAL EXPENSE OIL WELL WIRELESS SURVEILLANCE MEOWS

    Energy Technology Data Exchange (ETDEWEB)

    Mason M. Medizade; John R. Ridgely; Donald G. Nelson

    2004-11-01

    A marginal expense oil well wireless surveillance system to monitor system performance and production from rod-pumped wells in real time from wells operated by Vaquero Energy in the Edison Field, Main Area of Kern County in California has been successfully designed and field tested. The surveillance system includes a proprietary flow sensor, a programmable transmitting unit, a base receiver and receiving antenna, and a base station computer equipped with software to interpret the data. First, the system design is presented. Second, field data obtained from three wells is shown. Results of the study show that an effective, cost competitive, real-time wireless surveillance system can be introduced to oil fields across the United States and the world.

  16. 47 CFR 69.403 - Marketing expense (Account 6610).

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...

  17. 2015-2016 Expense report for Scott Gilmore | IDRC - International ...

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

    2015-07-13

    2015-2016 Expense report for Scott Gilmore. Total travel expenses: CA$31.46. Download expense report. July 13, 2015 to July 14, 2015. CA$31.46. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to ...

  18. 11 CFR 9002.11 - Qualified campaign expense.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Qualified campaign expense. 9002.11 Section 9002.11 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: GENERAL ELECTION FINANCING DEFINITIONS § 9002.11 Qualified campaign expense. (a) Qualified campaign expense means...

  19. 11 CFR 9032.9 - Qualified campaign expense.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Qualified campaign expense. 9032.9 Section 9032.9 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING FUND DEFINITIONS § 9032.9 Qualified campaign expense. (a) Qualified campaign expense...

  20. 47 CFR 36.380 - Other billing and collecting expense.

    Science.gov (United States)

    2010-10-01

    ..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes... statistical work, controlling record work and the preparation of revenue reports. (b) Local exchange carriers... balance of Account 6620-Services to the Other billing and collecting expense classification based on the...

  1. 29 CFR 25.7 - Fees; cost; expenses; decisions.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Fees; cost; expenses; decisions. 25.7 Section 25.7 Labor... ORDER 10988 § 25.7 Fees; cost; expenses; decisions. (a) Arbitrator's fees, per diem and travel expenses... entirely by the agency. (b) The standard fee for the services of an arbitrator should be $100 per day...

  2. 26 CFR 1.162-1 - Business expenses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Business expenses. 1.162-1 Section 1.162-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-1 Business expenses. (a) In general. Business expenses deductible from gross income include the ordinary and necessary...

  3. 26 CFR 1.213-1 - Medical, dental, etc., expenses.

    Science.gov (United States)

    2010-04-01

    ... for the medical care of the dependent child. No part of these payments was for medicine and drugs nor...) $500 for doctors and hospital expenses and $140 for medicine and drugs for the dependent child. These... expenses (including expenses for medicine and drugs). Except as provided in paragraph (d) of this section...

  4. 47 CFR 97.527 - Reimbursement for expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 5 2010-10-01 2010-10-01 false Reimbursement for expenses. 97.527 Section 97... AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.527 Reimbursement for expenses. VEs and VECs may be reimbursed by examinees for out-of-pocket expenses incurred in preparing, processing...

  5. 33 CFR 5.57 - Traveling expenses and per diem.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Traveling expenses and per diem... GENERAL COAST GUARD AUXILIARY § 5.57 Traveling expenses and per diem. A member of the Auxiliary, when assigned to specific duties, may be paid actual necessary traveling expenses, including a per diem...

  6. 47 CFR 32.6560 - Depreciation and amortization expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses. 32.6560 Section 32.6560 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Depreciation and amortization expenses. Class B telephone companies shall use this account for expenses of the...

  7. 18 CFR 367.4030 - Account 403, Depreciation expense.

    Science.gov (United States)

    2010-04-01

    ..., Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY..., Depreciation expense. (a) This account must include the amount of depreciation for all service company property... subaccounts by each class of service company property owned or leased except the depreciation expense that is...

  8. 7 CFR 1280.212 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1280.212 Section 1280.212... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.212 Budget and expenses. (a) The Board shall prepare and submit to the Secretary a budget for the fiscal year covering its...

  9. 26 CFR 1.212-1 - Nontrade or nonbusiness expenses.

    Science.gov (United States)

    2010-04-01

    ..., expenses of carrying on transactions which do not constitute a trade or business of the taxpayer and are... the estate or trust is not engaged in a trade or business, except to the extent that such expenses are... in the case of a business expense. [T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 12, 1960...

  10. 26 CFR 1.41-2 - Qualified research expenses.

    Science.gov (United States)

    2010-04-01

    ... Credits Against Tax § 1.41-2 Qualified research expenses. (a) Trade or business requirement—(1) In general... research and experimental expenses) are not necessarily paid or incurred in carrying on a trade or business for purposes of section 41. A research expense must relate to a particular trade or business being...

  11. [India: an expensive and dangerous drug].

    Science.gov (United States)

    Astrup, N

    1992-12-16

    India has launched a liberalization of its economy with restructuring, privatization, and increased imports in order to achieve higher economic performance. This drive also affected the pharmaceutical industry and drug distribution, but in a negative manner. In the 1980s there were 9000 drug manufacturers that together produced up to 60,000 different preparations. In 1992, only 20,000 drugs were produced. The Voluntary Health Organization of India (VHAI) has fought for 10 years for a rational policy on medicines to halt the production of worthless or outright harmful products. For instance, anabolic steroids are sold as nutritional supplements to children, and the banned clioquinol is regularly used against diarrhea despite an international boycott. In recent years unscrupulous manufacturers have sold contaminated water as glucose for infusion bags and anti-D-immunoglobulin which was contaminated with HIV-infected blood. In northern India, a criminal organization bought up used cannulas from hospitals and repacked them for resale as new supplies. While a new medicine policy is formulated, there is a serious shortage of life-saving drugs such as insulin and rifampicin. In the last years, prices have exploded as some products have become six times more expensive. The whole national health system has undergone cost cuts to comply with an ultimatum from the World Bank and the International Monetary Fund; otherwise, sorely needed dollar loans would not be forthcoming. Funds for fighting tuberculosis and malaria have been trimmed, although AIDS and family planning budgets have been increased. One-fourth of the state health expenditures go to combat AIDS, since about 1 million people are infected with HIV. The pharmaceutical industry has also been embroiled in a patent protection wrangle with American drug exporters who claim that Retrovir or AZT (developed by Burroughs Wellcome) was pirated by the Cipla firm, whereas Cipla countered that it was ferreted out from

  12. Hospital Supply Expenses: An Important Ingredient in Health Services Research.

    Science.gov (United States)

    Abdulsalam, Yousef; Schneller, Eugene

    2017-07-01

    The purpose of this article is to shed light on hospital supply expenses, which form the second largest expense category after payroll and hold more promise for improving cost-efficiency compared to payroll. However, limited research has rigorously scrutinized this cost category, and it is rarely given specific consideration across cost-focused studies in health services publications. After reviewing previously cited estimates, we examine and independently validate supply expense data (collected by the American Hospital Association) for over 3,500 U.S. hospitals. We find supply expenses to make up 15% of total hospital expenses, on average, but as high as 30% or 40% in hospitals with a high case-mix index, such as surgery-intensive hospitals. Future research can use supply expense data to better understand hospital strategies that aim to manage costs, such as systemization, physician-hospital arrangements, and value-based purchasing.

  13. 5 CFR 845.305 - Ordinary and necessary living expenses.

    Science.gov (United States)

    2010-01-01

    ... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEBT COLLECTION Standards for Waiver... necessary living expenses include rent, mortgage payments, utilities, maintenance, transportation, food...

  14. 26 CFR 1.162-6 - Professional expenses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Professional expenses. 1.162-6 Section 1.162-6...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-6 Professional expenses. A professional man may claim as deductions the cost of supplies used by him in the practice of...

  15. 45 CFR 1801.40 - Travel expenses of finalists.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Travel expenses of finalists. 1801.40 Section 1801... FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Payments to Finalists and Scholars § 1801.40 Travel expenses of finalists. The Foundation will provide partial funding for intercity round-trip transportation...

  16. 25 CFR 700.165 - Ineligible moving and related expenses.

    Science.gov (United States)

    2010-04-01

    ... expenses. A displaced person is not entitled to payment for— (a) The cost of moving any structure or other...) Physical changes at replacement location of business, farm or nonprofit organization, except as provided at § 700.157; or (g) Any additional expense of a business, farm, or nonprofit organization incurred because...

  17. 18 CFR 367.9130 - Account 913, Advertising expenses.

    Science.gov (United States)

    2010-04-01

    ... promotion advertising and charged to this account. However, advertisements that are limited to specific..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising...

  18. 7 CFR 1210.340 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ...) The Board is authorized to incur such expenses for research, development, advertising, or promotion of... PROMOTION PLAN Watermelon Research and Promotion Plan Expenses and Assessments § 1210.340 Budget and... disbursements in the administration of this Plan, including probable costs of research, development, advertising...

  19. 76 FR 19909 - International Terrorism Victim Expense Reimbursement Program

    Science.gov (United States)

    2011-04-11

    ... 1121-AA78 International Terrorism Victim Expense Reimbursement Program AGENCY: Office of Justice... promulgating this interim-final rule for its International Terrorism Victim Expense Reimbursement Program... international terrorism. DATES: Effective date: This interim-final rule is effective April 11, 2011. Comment...

  20. An Economic Model of U.S. Airline Operating Expenses

    Science.gov (United States)

    Harris, Franklin D.

    2005-01-01

    This report presents a new economic model of operating expenses for 67 airlines. The model is based on data that the airlines reported to the United States Department of Transportation in 1999. The model incorporates expense-estimating equations that capture direct and indirect expenses of both passenger and cargo airlines. The variables and business factors included in the equations are detailed enough to calculate expenses at the flight equipment reporting level. Total operating expenses for a given airline are then obtained by summation over all aircraft operated by the airline. The model's accuracy is demonstrated by correlation with the DOT Form 41 data from which it was derived. Passenger airlines are more accurately modeled than cargo airlines. An appendix presents a concise summary of the expense estimating equations with explanatory notes. The equations include many operational and aircraft variables, which accommodate any changes that airline and aircraft manufacturers might make to lower expenses in the future. In 1999, total operating expenses of the 67 airlines included in this study amounted to slightly over $100.5 billion. The economic model reported herein estimates $109.3 billion.

  1. 41 CFR 105-60.608 - Fees, expenses, and costs.

    Science.gov (United States)

    2010-07-01

    ... Demands in Judicial or Administrative Proceedings § 105-60.608 Fees, expenses, and costs. (a) In... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Fees, expenses, and costs. 105-60.608 Section 105-60.608 Public Contracts and Property Management Federal Property...

  2. 47 CFR 32.6124 - General purpose computers expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false General purpose computers expense. 32.6124... General purpose computers expense. This account shall include the costs of personnel whose principal job is the physical operation of general purpose computers and the maintenance of operating systems. This...

  3. 2014-2015 Expense report for Sylvain Dufour | IDRC - International ...

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

    2014-2015 Expense report for Sylvain Dufour. Travel and Hospitality Expenses 2014-2015 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open access ...

  4. 2012-2013 Expense report for Lauchlan Munro | IDRC ...

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

    2012-2013 Expense report for Lauchlan Munro. Download PDF of Expense Report 2012-2013 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  5. 2015-2016 Expense report for Alanna Heath | IDRC - International ...

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

    2015-07-13

    2015-2016 Expense report for Alanna Heath. Total travel expenses: CA$912.20. Board meetings. July 13, 2015 to July 14, 2015. CA$912.20. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox ...

  6. 2011-2012 Expense report for Sylvain Dufour | IDRC - International ...

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

    2011-2012 Expense report for Sylvain Dufour. Travel and Hospitality Expenses 2011-2012 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open access ...

  7. 2014-2015 Expense report for Joanne Charette | IDRC ...

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

    2014-2015 Expense report for Joanne Charette. Travel and Hospitality Expenses 2014-2015 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  8. 2011-2012 Expense report for Rohinton Medhora | IDRC ...

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

    2011-2012 Expense report for Rohinton Medhora. Download PDF of Expense Report 2011-2012 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  9. 2012-2013 Expense report for Sylvain Dufour | IDRC - International ...

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

    2012-2013 Expense report for Sylvain Dufour. Download PDF version of expense report · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open access ...

  10. 2010-2011 Expense report for Rohinton Medhora | IDRC ...

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

    2010-2011 Expense report for Rohinton Medhora. Download PDF of Expense Report 2010-2011 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  11. 2012-2013 Expense report for Rohinton Medhora | IDRC ...

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

    2012-2013 Expense report for Rohinton Medhora. Download PDF of Expense Report 2012-2013 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  12. 2012-2013 Expense report for David Malone | IDRC - International ...

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

    2012-2013 Expense report for David Malone. Download PDF of Expense Report 2012-2013 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  13. 2015-2016 Expense report for Nadir Patel | IDRC - International ...

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

    2016-03-20

    2015-2016 Expense report for Nadir Patel. Total travel expenses: CA$13,745.04. Board meetings. March 20, 2016 to March 22, 2016. CA$7,750.97. Board meetings. November 15, 2015 to November 18, 2015. CA$5,994.07. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions.

  14. 2010-2011 Expense report for David Malone | IDRC - International ...

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

    2010-2011 Expense report for David Malone. Download PDF of Expense Report 2010-2011 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  15. 2012-2013 Expense report for Annette Nicholson | IDRC ...

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

    2012-2013 Expense report for Annette Nicholson. Download PDF of Expense Report 2012-2013 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  16. 2010-2011 Expense report for Sylvain Dufour | IDRC - International ...

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

    2010-2011 Expense report for Sylvain Dufour. Travel and Hospitality Expenses 2010-2011 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open access ...

  17. 2011-2012 Expense report for David Malone | IDRC - International ...

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

    2011-2012 Expense report for David Malone. Download PDF of Expense Report 2011-2012 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  18. 7 CFR 52.50 - Travel and other expenses.

    Science.gov (United States)

    2010-01-01

    ... PROCESSED FOOD PRODUCTS 1 Regulations Governing Inspection and Certification Fees and Charges § 52.50 Travel and other expenses. Charges may be made to cover the cost of travel time incurred in connection with... 7 Agriculture 2 2010-01-01 2010-01-01 false Travel and other expenses. 52.50 Section 52.50...

  19. 9 CFR 354.106 - Travel expenses and other charges.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Travel expenses and other charges. 354.106 Section 354.106 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF... § 354.106 Travel expenses and other charges. Charges are to be made to cover the cost of travel and...

  20. 50 CFR 260.79 - Travel and other expenses.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Travel and other expenses. 260.79 Section... PROCESSED FOOD PRODUCTS INSPECTION AND CERTIFICATION Inspection and Certification of Establishments and Fishery Products for Human Consumption Fees and Charges § 260.79 Travel and other expenses. Charges may be...

  1. 7 CFR 4290.520 - Management Expenses of a RBIC.

    Science.gov (United States)

    2010-01-01

    ...) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a... 7 Agriculture 15 2010-01-01 2010-01-01 false Management Expenses of a RBIC. 4290.520 Section 4290.520 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE...

  2. 17 CFR 256.403 - Depreciation and amortization expense.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Depreciation and amortization... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.403 Depreciation and amortization expense. This account shall include the amount of depreciation and amortization for all service plant, and...

  3. 48 CFR 31.205-28 - Other business expenses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Other business expenses. 31.205-28 Section 31.205-28 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Organizations 31.205-28 Other business expenses. The following types of recurring costs are allowable (a...

  4. 29 CFR 452.69 - Expenses of campaign literature.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Expenses of campaign literature. 452.69 Section 452.69... AND DISCLOSURE ACT OF 1959 Campaign Safeguards § 452.69 Expenses of campaign literature. Each... is no requirement that the union distribute the literature of the candidate free of charge. In the...

  5. 11 CFR 9004.4 - Use of payments; examples of qualified campaign expenses and non-qualified campaign expenses.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Use of payments; examples of qualified campaign expenses and non-qualified campaign expenses. 9004.4 Section 9004.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: GENERAL ELECTION FINANCING ENTITLEMENT OF ELIGIBLE CANDIDATES...

  6. 7 CFR 1207.341 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... administration of this plan, including probable costs of research, development, advertising, and promotion. The... to incur such expenses for research, development, advertising, or promotion of potatoes and potato... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION...

  7. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    SD

    Page 1. Description: World Refugee Council lunch to discuss the refugee status. Date: 2017-05-17. Attendees: 25 (IDRC 4). Location: Ottawa. Total: $753.33. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  8. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Page 1. Description: Lunch - Discussion of development research issues. Date: 2017-09-26. Attendees: 4 (3 IDRC). Location: Ottawa. Total: $64.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  9. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Page 1. Description: Lunch - Discussion of development research issues. Date: 2017-10-20. Attendees: 2 (1 IDRC). Location: Ottawa. Total: $32.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  10. 31 CFR 103.77 - Payment of expenses.

    Science.gov (United States)

    2010-07-01

    ... AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Summons § 103.77 Payment of expenses. Persons summoned under this part shall be paid the same fees and mileage for travel in the United States that are... part. ...

  11. 2017-2018 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    . Incidentals: $765.00. Other: $441.04. Total: $10,676.95. Comments: From her residence in Fredericton, NB. 2017-2018 Travel Expense Reports for Barbara. Lucille Trenholm, Governor, Chairperson of the. Finance and Audit Committee.

  12. 2016-2017 Hospitality Expense Report for Jean Lebel, President

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

    Beata Bialic

    Page 1. Description: Lunch to discuss IDRC Strategic Planning with consultant. Date: 2016-06-10. Attendees: 3 (IDRC 2). Location: Ottawa. Total: $72.41. Comments: 2016-2017 Hospitality Expense Report for Jean Lebel, President.

  13. Impact of Competition on Mutual Fund Marketing Expenses

    Directory of Open Access Journals (Sweden)

    Sitikantha Parida

    2018-03-01

    Full Text Available In this paper, I study the impact of market competition on mutual fund marketing expenses. In a sample of US domestic equity mutual funds, I find that marketing expenses decrease with the competition. This effect is stronger for top-performing funds. These results are counterintuitive, as one would ordinarily expect funds to incur more marketing expenses in response to pressure from competing funds. However, these results support the narrative that mutual funds employ marketing to draw attention to their performance in a tournament-like market, where the top-performing funds (the winners are rewarded with disproportionately high new investments. Higher competition decreases the chances of each fund to outperform the others and adversely affect their ability to attract new investments, and the funds respond by decreasing marketing expenses. Thus, competition appears to have implications for investor search cost.

  14. OPTIMIZATION OF PROMOTION EXPENSES USING A PRODUCTION FUNCTION

    Directory of Open Access Journals (Sweden)

    Gleb V. Kamenskiy

    2013-01-01

    Full Text Available This article describes an opportunity of application of the production function for optimization of promotion expenses. Second part of the article contains a data of a real enterprise to calculate an optimal advertising budget.

  15. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    Beata Bialic

    Page 1. Description: Lunch with government official on current programming. Date: 2016-11-30. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $57.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  16. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    chantal Taylor

    Page 1. Description: Lunch to discuss IDRC's mandate and programming with foreign official. Date: 2016-04-08. Attendees: 3 (IDRC 2). Location: Ottawa. Total: $51.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  17. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    Beata Bialic

    Page 1. Description: Lunch with government official to discuss current IDRC programming. Date: 2016-11-21. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $57.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  18. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    Beata Bialic

    Page 1. Description: Lunch with government official on current programming. Date: 2016-12-09. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $72.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  19. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    SD

    Page 1. Description: Lunch - Discuss programming with rural development research partners. Date: 2017-04-12. Attendees: 7 (IDRC 3). Location: Ottawa. Total: $162.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  20. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    SD

    Page 1. Description: Dinner - Discuss IDRC's programming. Date: 2017-06-08. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $213.12. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  1. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    chantal Taylor

    Page 1. Description: Lunch to discuss programming opportunities with UN representative. Date: 2016-04-06. Attendees: 2 (IDRC 2). Location: Ottawa. Total: $34.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  2. 2016-2017 Hospitality Expense Reports for Jean Lebel, President

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

    chantal Taylor

    Page 1. Description: Lunch to discuss health research programming in Africa. Date: 2016-04-15. Attendees: 3 (IDRC 2). Location: Ottawa. Total: $68.00. Comments: 2016-2017 Hospitality Expense Reports for Jean Lebel, President.

  3. 2016-2017 Hospitality Expense Report for Jean Lebel, President

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

    Beata Bialic

    Page 1. Description: Lunch to discuss African development with leading researcher. Date: 2016-06-09. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $49.60. Comments: 2016-2017 Hospitality Expense Report for. Jean Lebel, President.

  4. 7 CFR 1767.31 - Administrative and general expenses.

    Science.gov (United States)

    2010-01-01

    ... other payroll taxes, injuries and damages, and other consideration for services, but not including..., bulletins, and subscriptions to newspapers, newsletters, and tax services. 4. Building service expenses for... accountants and auditors, actuaries, appraisers, attorneys, engineering consultants, management consultants...

  5. 41 CFR 301-13.2 - Under what conditions will my agency pay for my additional travel expense(s) under this part?

    Science.gov (United States)

    2010-07-01

    ... will my agency pay for my additional travel expense(s) under this part? 301-13.2 Section 301-13.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL... conditions will my agency pay for my additional travel expense(s) under this part? When an additional travel...

  6. Electric plant cost and power production expenses 1990

    International Nuclear Information System (INIS)

    1992-06-01

    Electric Plant Cost and Power Production Expenses is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels, Energy Information Administration (EIA); US Department of Energy. This publication presents electric utility statistics on power production expenses and construction costs of electric generating plants. Data presented here are intended to provide information to the electric utility industry, educational institutions, Federal, State, and local governments, and the general public. These data are collected and published to fulfill data collection and dissemination responsibilities of the Energy Information Administration (EIA), as specified in the Federal Energy Administration Act (Public Law 93-275), as amended

  7. Electric plant cost and power production expenses 1991

    International Nuclear Information System (INIS)

    1993-01-01

    Electric Plant Cost and Power Production Expenses is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels (CNEAF); Energy Information Administration (EIA); US Department of Energy. This publication presents electric utility statistics on power production expenses and construction costs of electric generating plants. Data presented here are intended to provide information to the electric utility industry, educational institutions, Federal, State, and local governments, and the general public. These data are collected and published to fulfill data collection and dissemination responsibilities of the Energy Information Administration (EIA), as specified in the Federal Energy Administration Act (Public Law 93-275), as amended

  8. 2016-2017 Hospitality Expense Reports for Sylvain Dufour, Vice ...

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

    Chantal Taylor

    Lunch during the Annual Resources Branch Management-Regional. Directors Meeting. Date: 2016-11-16. Attendees: 20 (IDRC 19). Location: Ottawa. Total: $814.00. Comments: 2016-2017 Hospitality Expense Reports for. Sylvain Dufour, Vice-President, Resources, and. Chief Financial Officer.

  9. 2016-2017 Travel Expense Reports for Sylvain Dufour, Vice ...

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

    Beata Bialic

    Date(s):. 2016-10-15 to 2016-10-21. Destination(s):. Orlando, FL (USA). Airfare: $497.01. Other. Transportation: $181.22. Accommodation: $1,216.70. Meals and. Incidentals: $853.72. Other: $53.05. Total: $2,801.70. Comments: 2016-2017 Travel Expense Reports for Sylvain. Dufour, Vice-President, Resources, and Chief.

  10. 2016-2017 Hospitality Expense Reports for Sylvain Dufour, Vice ...

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

    Chantal Taylor

    Resources Branch Management lunch during annual evaluation meeting of RB personnel. Date: 2016-05-04. Attendees: 7 (IDRC 7). Location: Ottawa. Total: $160.50. Comments: 2016-2017 Hospitality Expense Reports for. Sylvain Dufour, Vice-President, Resources, and. Chief Financial Officer.

  11. 2015-2016 Travel and Hospitality Expenses Reports for Sylvain ...

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

    Ruxandra Staicu

    Description. Working lunch – Resources Management. Date. 2015-11-26. Attendees. 5 (IDRC 5). Location. Ottawa. Total. $87.00. Comments. 2015-2016 Travel and Hospitality Expenses. Reports for Sylvain Dufour, Vice-President,. Resources, and Chief Financial Officer.

  12. 2015-2016 Travel and Hospitality Expenses Reports for Sylvain ...

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

    Ruxandra Staicu

    2015-10-22 to 2015-10-23. Destination(s):. Montreal. Air fare: $0.00. Other Transportation: $156.01. Accommodation: $232.26. Meals and. Incidentals: $64.25. Other: $220.00. Total: $672.52. Comments: 2015-2016 Travel and Hospitality Expenses. Reports for Sylvain Dufour, Vice-President,. Resources, and Chief Financial ...

  13. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

    Trevino, Roberto P.; Pham, Trang; Mobley, Connie; Hartstein, Jill; El Ghormli, Laure; Songer, Thomas

    2012-01-01

    Background: Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment.

  14. 7 CFR 1221.112 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.112 Budget and expenses. (a) Prior to the beginning of each fiscal period, and as may...

  15. 12 CFR 995.6 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES FINANCING CORPORATION OPERATIONS... includes administrative and non-administrative expenses. (b) Finance Board approval. The Directorate shall submit annually to the Finance Board for approval, the budget of the Financing Corporation's proposed...

  16. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Purpose: Meet with development research stakeholders. Date(s):. 2017-11-27 to 2017-12-08. Destination(s):. Cairo, Amman, Paris. Airfare: $11,203.94. Other. Transportation: $148.45. Accommodation: $3,354.72. Meals and. Incidentals: $1,194.75. Other: $132.97. Total: $16,034.83. Comments: 2017-2018 Travel Expense ...

  17. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Purpose: Meet with development research stakeholders. Date(s):. 2017-09-11 to 2017-09-12. Destination(s):. Washington, DC. Airfare: $733.38. Other. Transportation: $12.14. Accommodation: $352.07. Meals and. Incidentals: $314.87. Other: $0.00. Total: $1,412.46. Comments: 2017-2018 Travel Expense Reports for.

  18. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    09-16 to 2017-09-23. Destination(s):. New Delhi, India. Airfare: $8,721.28. Other. Transportation: $55.54. Accommodation: $931.92. Meals and. Incidentals: $809.58. Other: $107.65. Total: $10,625.97. Comments: 2017-2018 Travel Expense ...

  19. 2016-2017 Travel Expense Report for Jean Lebel, President

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

    Beata Bialic

    . 2016-04-10 to 2016-04-12. Destination(s):. Miami, USA. Airfare: $385.02. Other. Transportation: $63.22. Accommodation: $0.00. Meals and. Incidentals: $435.36. Other: $0.00. Total: $883.60. Comments: 2016-2017 Travel Expense Report for ...

  20. 77 FR 2240 - Allocation and Apportionment of Interest Expense

    Science.gov (United States)

    2012-01-17

    ... allocation and apportionment of interest expense using the fair market value asset method. The temporary regulations also update the interest allocation regulations to conform to the changes made to the applicable... using the fair market value method. The text of those regulations also serves as the text of these...

  1. Matching today's allocation of LDC expenses with cost causation

    International Nuclear Information System (INIS)

    Yankel, A.J.

    1990-01-01

    This article discusses the costs of natural gas distribution and how to integrate these costs into the allocation of local distribution companies expenses for the purpose of establishing rate structures. The author's contention is that costs related to throughput are a larger share than historically used allocation factors suggest. Topics include the historical allocation factors, a case study and the conclusions drawn from it

  2. 5 CFR 2610.107 - Allowable fees and expenses.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Allowable fees and expenses. 2610.107 Section 2610.107 Administrative Personnel OFFICE OF GOVERNMENT ETHICS ORGANIZATION AND PROCEDURES... factors as may bear on the value of the services provided. (d) The reasonable cost of any study, analysis...

  3. 48 CFR 970.3102-05-28 - Other business expenses.

    Science.gov (United States)

    2010-10-01

    ..., but not limited to, service charges, the cost of disbursing cash, necessary guards, cashiers, and... AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Contract Cost Principles and Procedures 970.3102-05-28 Other business expenses. (i) Reasonable costs associated with the establishment and...

  4. 7 CFR 1209.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1209.50 Section 1209.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... subpart. Each such budget shall include: (i) A statement of objectives and strategy for each program, plan...

  5. 7 CFR 1216.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1216.50 Section 1216.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... statement of objectives and strategy for each program, plan, or project; (2) A summary of anticipated...

  6. 7 CFR 1212.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1212.50 Section 1212.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... objectives and strategy for each program, plan, or project; (2) A summary of anticipated revenue, with...

  7. 7 CFR 1218.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1218.50 Section 1218.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... budget shall include: (1) A statement of objectives and strategy for each program, plan, or project; (2...

  8. 19 CFR 212.12 - Documentation of fees and expenses.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Documentation of fees and expenses. 212.12 Section 212.12 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION INVESTIGATIONS OF UNFAIR PRACTICES IN IMPORT TRADE IMPLEMENTATION OF THE EQUAL ACCESS TO JUSTICE ACT Information Required From...

  9. 2016-2017 Travel Expense Reports for Dominique Corti, Governor

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

    Beata Bialic

    14 to 2016-08-23. Destination(s):. Peru/Colombia. Airfare: $6,602.89. Other. Transportation: $0.00. Accommodation: $1,937.49. Meals and. Incidentals: $413.83. Other: $75.50. Total: $9,029.71. Comments: 2016-2017 Travel Expense Reports for.

  10. 2016-2017 Travel Expense Reports for Shainoor Khoja, Governor

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

    Beata Bialic

    14 to 2016-08-23. Destination(s):. Peru/Colombia. Airfare: $8,791.67. Other. Transportation: $70.67. Accommodation: $1,512.99. Meals and. Incidentals: $333.66. Other: $329.43. Total: $11,038.42. Comments: 2016-2017 Travel Expense ...

  11. 27 CFR 70.147 - Priority of interest and expenses.

    Science.gov (United States)

    2010-04-01

    ... interest is not subrogated to the rights of the holder of the State sales tax lien. However, if the holder... the rights of the holder of the sales tax lien, the holder of the lien or security interest will also... Collection of Excise and Special (Occupational) Tax Lien for Taxes § 70.147 Priority of interest and expenses...

  12. 7 CFR 1206.40 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION Mango Promotion, Research, and Information Order Definitions Expenses and Assessments § 1206.40... include: (1) A statement of objectives and strategy for each program, plan, or project; (2) A summary of...

  13. 2016-2017 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    Beata Bialic

    2016-11-28 to 2016-11-30. Destination(s):. Ottawa. Airfare: $1,078.05. Other. Transportation: $135.00. Accommodation: $194.37. Meals and. Incidentals: $216.80. Other: $0.00. Total: $1,624.22. Comments: 2016-2017 Travel Expense Reports for Barbara. Lucille Trenholm, Governor, Chairperson of the. Finance and Audit ...

  14. 2016-2017 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    Beata Bialic

    2016-06-20 to 2016-06-22. Destination(s):. Ottawa. Airfare: $603.34. Other. Transportation: $147.00. Accommodation: $393.40. Meals and. Incidentals: $154.83. Other: $0.00. Total: $1,298.57. Comments: 2016-2017 Travel Expense Reports for Barbara. Lucille Trenholm, Governor, Chairperson of the. Finance and Audit ...

  15. 2016-2017 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    Beata Bialic

    Destination(s):. Peru/Colombia. Airfare: $3,662.66. Other. Transportation: $40.00. Accommodation: $1,941.64. Meals and. Incidentals: $608.10. Other: $93.22. Total: $6,345.62. Comments: 2016-2017 Travel Expense Reports for Barbara. Lucille Trenholm, Governor, Chairperson of the. Finance and Audit Committee.

  16. 2016-2017 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    Beata Bialic

    2016-11-20 to 2016-11-23. Destination(s):. Ottawa. Airfare: $572.30. Other. Transportation: $130.00. Accommodation: $590.10. Meals and. Incidentals: $310.40. Other: $0.00. Total: $1,602.80. Comments: 2016-2017 Travel Expense Reports for Barbara. Lucille Trenholm, Governor, Chairperson of the. Finance and Audit ...

  17. 2016-2017 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    chantal taylor

    Finance and Audit Committee meeting. Date(s):. 2017-02-07 to 2017-02-09. Destination(s):. Ottawa. Airfare: $492.53. Other. Transportation: $70.00. Accommodation: $696.25. Meals and. Incidentals: $69.60. Other: $0.00. Total: $1,328.38. Comments: 2016-2017 Travel Expense Reports for Barbara. Lucille Trenholm ...

  18. An advanced microcosting system for forecasting and managing radiology expenses

    International Nuclear Information System (INIS)

    Arenson, R.; Viale, R.; VanDerVoorde, F.

    1985-01-01

    The new prospective payment system encourages hospital cost containment and necessitates understanding actual cost for radiology procedures. The automated microcosting system described in this paper, utilizing data from the Radiology Information Management System, hospital expense reports, and payroll management reports, calculates an accurate unit cost for each procedure type. This data is very useful for cost control, enhancement of department efficiency, and planning

  19. 26 CFR 1.162-5 - Expenses for education.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Expenses for education. 1.162-5 Section 1.162-5... education. (a) General rule. Expenditures made by an individual for education (including research undertaken... the education may lead to a degree) if the education— (1) Maintains or improves skills required by the...

  20. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Date(s):. 2016-03-10. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $236.85. Accommodation: $0.00. Meals and. Incidentals: $24.96. Other: $0.00. Total: $261.81. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  1. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Destination(s):. Ghana, Tanzania, Uganda, Kenya. Airfare: $11,661.09. Other. Transportation: $35.15. Accommodation: $2,629.22. Meals and. Incidentals: $773.08. Other: $547.65. Total: $15,646.19. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy ...

  2. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Ottawa. Billet d'avion. 0.00 $. Frais de transport au sol ou autrement. 0.00 $. Frais de logement. 0.00 $. Repas et frais divers. 73.66 $. Autre frais. 0.00 $. Total. 73.66 $. Commentaires. 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  3. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Destination(s):. Delhi (India). Airfare: $11,659.58. Other. Transportation: $106.70. Accommodation: $2,913.67. Meals and. Incidentals: $847.77. Other: $259.25. Total: $15,786.97. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  4. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Montreal, Toronto, Vancouver. Airfare: $968.74. Other. Transportation: $248.71. Accommodation: $461.37. Meals and. Incidentals: $302.96. Other: $0.00. Total: $1,981.78. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  5. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    BB

    2017-06-11 to 2017-06-14. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $170.23. Accommodation: $793.75. Meals and. Incidentals: $103.67. Other: $0.00. Total: $1,067.65. Comments: 2017-2018 Travel Expense Reports for Joanne. Charette, Vice-President, Corporate Strategy and Communications.

  6. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Destination(s):. Paris, France. Airfare: $6,339.00. Other. Transportation: $449.22. Accommodation: $1,641.66. Meals and. Incidentals: $1,322.69. Other: $0.00. Total: $9,752.57. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  7. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Date(s):. 2016-01-26. Destination(s):. Toronto. Airfare: $471.79. Other. Transportation: $56.46. Accommodation: $0.00. Meals and. Incidentals: $23.08. Other: $0.00. Total: $551.33. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  8. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Date(s):. 2015-11-13. Destination(s):. Ottawa. Airfare: $0.00. Other. Transportation: $0.00. Accommodation: $0.00. Meals and. Incidentals: $73.66. Other: $0.00. Total: $73.66. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  9. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Date(s):. 2016-01-21. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $258.65. Accommodation: $0.00. Meals and. Incidentals: $24.48. Other: $0.00. Total: $283.13. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and Communications.

  10. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Date(s):. 2015-10-29 to 2015-10-30. Destination(s):. Toronto. Airfare: $473.19. Other. Transportation: $35.63. Accommodation: $188.91. Meals and. Incidentals: $60.62. Other: $0.00. Total: $758.35. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Joanne Charette, Vice-President,. Corporate Strategy and ...

  11. The Nordic power market: Are there alternatives to expensive clearing?

    International Nuclear Information System (INIS)

    Nerdrum, Per Kaare; Poulsson, Christian

    2003-01-01

    The Enron scandal of 2002 has set focus on counter party risk in the Nordic power market and is an important cause of increased clearing of bilateral financial power contracts. The article discusses whether expensive clearing is always the best tool for dealing with counter party risk

  12. 26 CFR 1.162-12 - Expenses of farmers.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Expenses of farmers. 1.162-12 Section 1.162-12... farmers. (a) Farms engaged in for profit. A farmer who operates a farm for profit is entitled to deduct... 263A and the regulations thereunder. For taxable years beginning after July 12, 1972, where a farmer is...

  13. 2016-2017 Expense report for Nadir Patel | IDRC - International ...

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

    2016-2017 Expense report for Nadir Patel. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open access policy · Privacy policy · Research ethics ...

  14. 2016-2017 Expense report for Sylvain Dufour | IDRC - International ...

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

    2016-10-15

    $10,993.97. Participate in the Gartner Symposium and ITxpo 2016. October 15, 2016 to October 21, 2016. CA$2,801.70. Visit to IDRC's Regional Office in Montevideo. April 1, 2016 to April 10, 2016. CA$8,192.27. Total hospitality expenses: CA ...

  15. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Purpose: Attend the Gender Summit 11. Date(s):. 2017-11-06 to 2017-11-09. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $203.58. Accommodation: $639.03. Meals and. Incidentals: $241.37. Other: $0.00. Total: $1,083.98. Comments: 2017-2018 Travel Expense Reports for. Jean Lebel, President.

  16. 2016-2017 Travel Expense Reports for Margaret Ann Biggs ...

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

    Beata Bialic

    Purpose: Internal IDRC meetings. Date(s):. 2016-07-04 to 2016-07-06. Destination(s):. Ottawa. Airfare: $0.00. Other. Transportation: $39.00. Accommodation: $0.00. Meals and. Incidentals: $25.43. Other: $0.00. Total: $64.43. Comments: 2016-2017 Travel Expense Reports for. Margaret Ann Biggs, Chairperson.

  17. 2016-2017 Travel Expense Reports for Dominique Corti, Governor

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

    chantal Taylor

    Purpose: Board meetings. Date(s):. 2016-11-20 to 2016-11-25. Destination(s):. Ottawa. Airfare: $6,121.25. Other. Transportation: $0.00. Accommodation: $786.80. Meals and. Incidentals: $0.00. Other: $0.00. Total: $6,908.05. Comments: 2016-2017 Travel Expense Reports for. Dominique Corti, Governor.

  18. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    Beata Bialic

    Purpose: Board meetings. Date(s):. 2016-11-20 to 2016-11-23. Destination(s):. Ottawa. Airfare: $445.14. Other. Transportation: $29.05. Accommodation: $786.80. Meals and. Incidentals: $76.79. Other: $0.00. Total: $1,337.78. Comments: 2016-2017 Travel Expense Reports for Mary. Anne Chambers, Governor, Chairperson ...

  19. 2017-2018 Travel Expense Reports for Mary Anne Chambers ...

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

    Chantal Taylor

    Ottawa. Airfare: $368.41. Other. Transportation: $69.95. Accommodation: $542.79. Meals and. Incidentals: $164.42. Other: $0.00. Total: $1,145.57. Comments: From residence in Thornhill, Ontario. 2017-2018 Travel Expense Reports for Mary. Anne Chambers, Governor, Chairperson of the. Human Resources Committee.

  20. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    Beata Bialic

    Date(s):. 2016-07-06. Destination(s):. Ottawa. Airfare: $482.11. Other. Transportation: $64.30. Accommodation: $0.00. Meals and. Incidentals: $25.28. Other: $0.00. Total: $571.69. Comments: 2016-2017 Travel Expense Reports for Mary. Anne Chambers, Governor, Chairperson of the. Human Resources Committee.

  1. 2016-2017 Travel Expense Report for Joanne Charette, Vice ...

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

    Beata Bialic

    04-12. Destination(s):. Miami, USA. Airfare: $503.09. Other. Transportation: $76.14. Accommodation: $673.75. Meals and. Incidentals: $435.36. Other: $0.00. Total: $1,688.34. Comments: 2016-2017 Travel Expense Report for Joanne. Charette ...

  2. 2016-2017 Travel Expense Report for Uri Rosenthal, Governor

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

    Beata Bialic

    Page 1. Purpose: Board meetings. Date(s):. 2016-06-20 to 2016-06-23. Destination(s):. Ottawa. Airfare: $6,065.80. Other. Transportation: $282.55. Accommodation: $393.40. Meals and. Incidentals: $107.43. Other: $0.00. Total: $6,849.18. Comments: 2016-2017 Travel Expense Report for. Uri Rosenthal, Governor.

  3. 2016-2017 Travel Expense Reports for Uri Rosenthal, Governor

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

    Beata Bialic

    Page 1. Purpose: Board meetings. Date(s):. 2016-11-21 to 2016-11-24. Destination(s):. Ottawa. Airfare: $5,981.69. Other. Transportation: $296.45. Accommodation: $393.40. Meals and. Incidentals: $120.80. Other: $0.00. Total: $6,792.34. Comments: 2016-2017 Travel Expense Reports for. Uri Rosenthal, Governor.

  4. 2016-2017 Travel Expense Reports for Jean Lebel, President

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

    Beata Bialic

    (s):. 2016-11-08. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $333.58. Accommodation: $201.12. Meals and. Incidentals: $111.20. Other: $0.00. Total: $645.90. Comments: 2016-2017 Travel Expense Reports for Jean. Lebel ...

  5. 2016-2017 Travel Expense Reports for Alanna Heath, Governor

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

    Beata Bialic

    14 to 2016-08-19. Destination(s):. Colombia. Airfare: $2,632.41. Other. Transportation: $39.85. Accommodation: $608.12. Meals and. Incidentals: $346.50. Other: $75.50. Total: $3,702.38. Comments: 2016-2017 Travel Expense Reports for ...

  6. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    Beata Bialic

    Date(s):. 2016-08-14 to 2016-08-23. Destination(s):. Peru/Colombia. Airfare: $3,484.87. Other. Transportation: $0.00. Accommodation: $1,942.21. Meals and. Incidentals: $395.27. Other: $75.50. Total: $5,897.85. Comments: 2016-2017 Travel Expense Reports for Mary. Anne Chambers, Governor, Chairperson of the.

  7. 2016-2017 Travel Expense Report for Jean Lebel, President

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

    Beata Bialic

    Purpose: Attend C2 Conference in Montreal. Date(s):. 2016-05-24 to 2016-05-26. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $144.32. Accommodation: $344.61. Meals and. Incidentals: $246.44. Other: $0.00. Total: $735.37. Comments: 2016-2017 Travel Expense Report for Jean. Lebel, President.

  8. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Governors' trip to East Africa. Date(s):. 2017-06-28 to 2017-07-12. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $6,578.74. Other. Transportation: $31.08. Accommodation: $3,549.07. Meals and. Incidentals: $1,291.58. Other: $327.64. Total: $11,778.11. Comments: 2017-2018 Travel Expense Reports for.

  9. 2016-2017 Travel Expense Reports for Shainoor Khoja, Governor

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

    chantal taylor

    Purpose: Board meetings. Date(s):. 2017-03-20 to 2017-03-25. Destination(s):. Ottawa. Airfare: $6,900.65. Other. Transportation: $174.34. Accommodation: $926.48. Meals and. Incidentals: $298.39. Other: $0.00. Total: $8,299.86. Comments: 2016-2017 Travel Expense Reports for. Shainoor Khoja, Governor.

  10. 2017-2018 Travel Expense Reports for Sylvain Dufour, Vice ...

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

    Chantal Taylor

    09-30 to 2017-10-06. Destination(s):. Orlando, FL (USA). Airfare: $751.97. Other. Transportation: $228.39. Accommodation: $1,102.96. Meals and. Incidentals: $1,342.07. Other: $7.51. Total: $3,432.90. Comments: 2017-2018 Travel Expense ...

  11. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    BB

    Purpose: Attend the World Strategic Forum. Date(s):. 2017-04-18 to 2017-04-20. Destination(s):. Miami, USA. Airfare: $399.92. Other. Transportation: $101.41. Accommodation: $0.00. Meals and. Incidentals: $466.55. Other: $0.00. Total: $967.88. Comments: 2017-2018 Travel Expense Reports for Joanne. Charette ...

  12. 2016-2017 Travel Expense Report for Jean Lebel, President

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

    Beata Bialic

    -06-12 to 2016-06-15. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $73.27. Accommodation: $924.63. Meals and. Incidentals: $101.11. Other: $0.00. Total: $1,099.01. Comments: 2016-2017 Travel Expense Report for.

  13. 2017-2018 Travel Expense Reports for Margaret Ann Biggs ...

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

    Chantal Taylor

    Purpose: Attend Public Policy Forum Event. Date(s):. 2017-04-20 to 2017-04-22. Destination(s):. Toronto. Airfare: $608.31. Other. Transportation: $0.00. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $608.31. Comments: From residence in Ottawa, ON. 2017-2018 Travel Expense Reports for.

  14. 2017-2018 Travel Expense Reports for Dominique Corti, Governor

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

    SD

    Purpose: Board Meetings. Date(s):. 2017-06-17 to 2017-06-22. Destination(s):. Ottawa. Airfare: $7,276.00. Other. Transportation: $83.53. Accommodation: $542.78. Meals and. Incidentals: $155.50. Other: $0.00. Total: $8,057.81. Comments: From residence in Milan, Italy. 2017-2018 Travel Expense Reports for. Dominique ...

  15. 2016-2017 Travel Expense Report for Joanne Charette, Vice ...

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

    Beata Bialic

    s):. 2016-06-12 to 2016-06-15. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $252.70. Accommodation: $924.63. Meals and. Incidentals: $144.56. Other: $0.00. Total: $1,321.89. Comments: 2016-2017 Travel Expense Report ...

  16. 2017-2018 Travel Expense Reports for Shainoor Khoja, Governor

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

    Chantal Taylor

    Destination(s):. Ottawa. Airfare: $2,396.52. Other. Transportation: $212.16. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $2,608.68. Comments: Residence in Dubai, United Arab Emirates. This trip originated in Los. Angeles. 2017-2018 Travel Expense Reports for. Shainoor Khoja, Governor.

  17. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    SD

    Purpose: Attend Public Policy Forum Dinner. Date(s):. 2017-04-19 to 2017-04-21. Destination(s):. Toronto. Airfare: $159.84. Other. Transportation: $25.25. Accommodation: $490.02. Meals and. Incidentals: $149.03. Other: $0.00. Total: $824.14. Comments: 2017-2018 Travel Expense Reports for Jean. Lebel, President.

  18. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    SD

    Participate in panel at the conference of the Association francophone pour le savoir. Date(s):. 2017-05-10. Destination(s):. Montreal. Airfare: $1,690.21. Other. Transportation: $156.60. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $1,846.81. Comments: 2017-2018 Travel Expense Reports for ...

  19. 2016-2017 Travel Expense Reports for Uri Rosenthal, Governor

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

    chantal taylor

    Purpose: Board meetings. Date(s):. 2017-03-20 to 2017-03-22. Destination(s):. Ottawa. Airfare: $5,791.85. Other. Transportation: $346.42. Accommodation: $463.24. Meals and. Incidentals: $120.80. Other: $0.00. Total: $6,722.31. Comments: 2016-2017 Travel Expense Reports for. Uri Rosenthal, Governor.

  20. 2016-2017 Travel Expense Reports for Margaret Ann Biggs ...

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

    Beata Bialic

    14 to 2016-08-21. Destination(s):. Peru/Colombia. Airfare: $3,614.71. Other. Transportation: $27.00. Accommodation: $1,499.38. Meals and. Incidentals: $406.12. Other: $75.50. Total: $5,622.71. Comments: 2016-2017 Travel Expense Reports ...

  1. 2017-2018 Travel Expense Reports for Mary Anne Chambers ...

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

    Chantal Taylor

    Ottawa. Airfare: $563.72. Other. Transportation: $74.26. Accommodation: $0.00. Meals and. Incidentals: $46.17. Other: $30.00. Total: $714.15. Comments: From residence in Thornhill, Ontario. 2017-2018 Travel Expense Reports for Mary. Anne Chambers, Governor, Chairperson of the. Human Resources Committee.

  2. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Attend conference organized by the Montreal Council on Foreign. Relations. Date(s):. 2017-10-27. Destination(s):. Montreal. Airfare: $190.86. Other. Transportation: $60.00. Accommodation: $0.00. Meals and. Incidentals: $42.12. Other: $0.00. Total: $292.98. Comments: 2017-2018 Travel Expense Reports for. Jean Lebel ...

  3. 2016-2017 Travel Expense Report for Sylvain Dufour, Vice ...

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

    Beata Bialic

    Purpose: Visit to IDRC's Regional Office in Montevideo. Date(s):. 2016-04-01 to 2016-04-10. Destination(s):. Montevideo. Airfare: $5,886.83. Other. Transportation: $67.50. Accommodation: $952.70. Meals and. Incidentals: $1,163.44. Other: $121.80. Total: $8,192.27. Comments: 2016-2017 Travel Expense Report for ...

  4. 2016-2017 Travel Expense Reports for Chandra Madramootoo, Vice ...

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

    Beata Bialic

    14 to 2016-08-23. Destination(s):. Peru/Colombia. Airfare: $6,070.40. Other. Transportation: $142.60. Accommodation: $1,512.99. Meals and. Incidentals: $411.51. Other: $0.00. Total: $8,137.50. Comments: 2016-2017 Travel Expense Reports ...

  5. 2017-2018 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    Airfare: $436.15. Other. Transportation: $98.00. Accommodation: $361.85. Meals and. Incidentals: $219.51. Other: $0.00. Total: $1,115.51. Comments: From her residence in Fredericton, NB. 2017-2018 Travel Expense Reports for. Barbara Lucille Trenholm, Governor,. Chairperson of the Finance and Audit. Committee.

  6. 2017-2018 Travel Expense Reports for Dominique Corti, Governor

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

    Lorena Marrero

    Purpose: Board Meetings. Date(s):. 2017-11-19 to 2017-11-24. Destination(s):. Ottawa. Airfare: $6,660.28. Other. Transportation: $38.93. Accommodation: $851.24. Meals and. Incidentals: $309.42. Other: $0.00. Total: $7,859.87. Comments: From residence in Milan, Italy. 2017-2018 Travel Expense Reports for. Dominique ...

  7. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    07-12. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $5,885.73. Other. Transportation: $70.60. Accommodation: $2,983.48. Meals and. Incidentals: $1,053.24. Other: $334.93. Total: $10,327.98. Comments: 2017-2018 Travel Expense ...

  8. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    BB

    Purpose: Meeting with stakeholders. Date(s):. 2017-05-28 to 2017-06-04. Destination(s):. Guatemala/Honduras. Airfare: $3,069.59. Other. Transportation: $317.65. Accommodation: $2,136.60. Meals and. Incidentals: $532.40. Other: $0.00. Total: $6,056.24. Comments: 2017-2018 Travel Expense Reports for Joanne.

  9. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    chantal taylor

    Purpose: Board meetings. Date(s):. 2017-03-19 to 2017-03-22. Destination(s):. Ottawa. Airfare: $121.05. Other. Transportation: $51.92. Accommodation: $926.48. Meals and. Incidentals: $190.40. Other: $0.00. Total: $1,289.85. Comments: 2016-2017 Travel Expense Reports for Mary. Anne Chambers, Governor ...

  10. 13 CFR 107.520 - Management Expenses of a Licensee.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a Licensee. 107.520 Section 107.520 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Managing the Operations of a Licensee Management and Compensation § 107.520 Management...

  11. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    Beata Bialic

    Purpose: Attend Canada School of Public Service Course on Crown Corporations. Date(s):. 2016-11-28 to 2016-11-29. Destination(s):. Ottawa. Airfare: $212.58. Other. Transportation: $29.05. Accommodation: $194.37. Meals and. Incidentals: $51.19. Other: $0.00. Total: $487.19. Comments: 2016-2017 Travel Expense ...

  12. Forecasting market impact costs and identifying expensive trades

    NARCIS (Netherlands)

    Bikker, Jacob A.; Spierdijk, L.; Hoevenaars, Roy P.M.M.; van der Sluis, Pieter Jelle

    Often, a relatively small group of trades causes the major part of the trading costs on an investment portfolio. Consequently, reducing the trading costs of comparatively few expensive trades would already result in substantial savings on total trading costs. Since trading costs depend to some

  13. 48 CFR 2131.205-71 - Reinsurer administrative expense costs.

    Science.gov (United States)

    2010-10-01

    ... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-71... as set forth in the contract is an allowable cost when documented through an internal accounting... expense costs. 2131.205-71 Section 2131.205-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL...

  14. 44 CFR 295.31 - Reimbursement of claim expenses.

    Science.gov (United States)

    2010-10-01

    ... § 295.31 Reimbursement of claim expenses. (a) FEMA will reimburse Claimants for the reasonable costs they incur in copying documentation requested by OCGFC. FEMA will also reimburse Claimants for the... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Reimbursement of claim...

  15. 18 CFR 367.9020 - Account 902, Meter reading expenses.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading... customer meters, and determining consumption when performed by employees engaged in reading meters. (b...

  16. David M. Malone - President Hospitality Expenses 2008-09

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

    test

    Dates. Destination(s). Purpose. Airfare. Transportation. Hotels. Incidentals. (note 1). Expenses. Recovered. Paid by IDRC. Recovered from. August 21 - 22. Kingston, ON. Discussions with senior staff (VP) and. -. 204.15 ... Took part in UN Security Council Report. -. -. -. 248.00. 296.31. 544.31. 544.31 discussions. Airfare and ...

  17. 13 CFR 303.5 - Eligible administrative expenses.

    Science.gov (United States)

    2010-01-01

    .... 303.5 Section 303.5 Business Credit and Assistance ECONOMIC DEVELOPMENT ADMINISTRATION, DEPARTMENT OF COMMERCE PLANNING INVESTMENTS AND COMPREHENSIVE ECONOMIC DEVELOPMENT STRATEGIES § 303.5 Eligible administrative expenses. In accordance with applicable Federal cost principles, Planning Investments may be used...

  18. 7 CFR 1767.29 - Customer service and informational expenses.

    Science.gov (United States)

    2010-01-01

    ... connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums... activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection... of statutory awards. 6. Expenses in connection with educational and recreational activities for the...

  19. 7 CFR 1767.28 - Customer accounts expenses.

    Science.gov (United States)

    2010-01-01

    ... connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums... with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums... of statutory awards. 6. Expenses in connection with educational and recreational activities for the...

  20. 2015-2016 Travel and Hospitality Expense Reports for Stephen ...

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

    Ruxandra Staicu

    Description. Working lunch to discuss IDRC programming and the CGIAR. Date. 2015-11-12. Attendees. 2 (IDRC 1, Guest 1). Location. Ottawa. Total. $55.05. Comments. 2015-2016 Travel and Hospitality Expense. Reports for Stephen McGurk, Vice-President,. Program and Partnership Branch.

  1. 2016-2017 Travel Expense Reports for Joanne Charette, Vice ...

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

    Beata Bialic

    13 to 2016-08-23. Destination(s):. Peru/Colombia. Airfare: $7,475.56. Other. Transportation: $0.00. Accommodation: $2,313.89. Meals and. Incidentals: $742.12. Other: $308.42. Total: $10,839.99. Comments: 2016-2017 Travel Expense Reports ...

  2. 2016-2017 Travel Expense Reports for Joanne Charette, Vice ...

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

    Beata Bialic

    ):. 2016-11-03. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $288.32. Accommodation: $0.00. Meals and. Incidentals: $45.60. Other: $0.00. Total: $333.92. Comments: 2016-2017 Travel Expense Reports for Joanne. Charette ...

  3. 2017-2018 Expense report for Sylvain Dufour | IDRC - International ...

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

    2017-09-30

    Total travel expenses: CA$13,130.42. Participate in the Gartner Symposium and ITxpo 2017. September 30, 2017 to October 6, 2017. CA$3,432.90. Participate in the Chief Economist Roundtable organized by the Business Development Bank of Canada. September 21, 2017 to September 22, 2017. CA$654.38. Review of ...

  4. The Effect of Marketing Expenses on Stock Returns: The Case of ISE Food Industry

    OpenAIRE

    Yusuf Volkan Topuz; Nazlı Aksit

    2013-01-01

    In this study, the effect of marketing expenses on stock returns has been studied. According to the generally accepted accounting principles, marketing expenses are a kind of cost and are presented in income statements as an operating expense. On the other hand, in addition to this view, new approaches in finance consider marketing expenses as a value greater than an expense item. Therefore, marketing expenses are taken into account as an investment activity which would create a value for the...

  5. Expensing stock options: a fair-value approach.

    Science.gov (United States)

    Kaplan, Robert S; Palepu, Krishna G

    2003-12-01

    Now that companies such as General Electric and Citigroup have accepted the premise that employee stock options are an expense, the debate is shifting from whether to report options on income statements to how to report them. The authors present a new accounting mechanism that maintains the rationale underlying stock option expensing while addressing critics' concerns about measurement error and the lack of reconciliation to actual experience. A procedure they call fair-value expensing adjusts and eventually reconciles cost estimates made at grant date with subsequent changes in the value of the options, and it does so in a way that eliminates forecasting and measurement errors over time. The method captures the chief characteristic of stock option compensation--that employees receive part of their compensation in the form of a contingent claim on the value they are helping to produce. The mechanism involves creating entries on both the asset and equity sides of the balance sheet. On the asset side, companies create a prepaid-compensation account equal to the estimated cost of the options granted; on the owners'-equity side, they create a paid-in capital stock-option account for the same amount. The prepaid-compensation account is then expensed through the income statement, and the stock option account is adjusted on the balance sheet to reflect changes in the estimated fair value of the granted options. The amortization of prepaid compensation is added to the change in the option grant's value to provide the total reported expense of the options grant for the year. At the end of the vesting period, the company uses the fair value of the vested option to make a final adjustment on the income statement to reconcile any difference between that fair value and the total of the amounts already reported.

  6. Allocation of Home Office Expenses to Segments and Business Unit General and Administrative Expenses to Final Cost Objectives

    Science.gov (United States)

    1992-02-16

    3 0 B. Cost Accounting Standard 418 ..................................................... 3 1 1. D efinitio n s ...objective" as an activity for which a separate measurement of cost is desired. C. Horngren , Cost Accounting . A Managerial Emphasis 21 (5th ed. 1982...Segments and Business Unit General and Administrative Expenses to Final Cost Objectives 6. AUTHOR( S ) Stephen Thomas Lynch, Major 7. PERFORMING

  7. Income Elasticity of Culture Expenses in Polish Provinces

    Directory of Open Access Journals (Sweden)

    Suchecki Adam Mateusz

    2015-12-01

    Full Text Available Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state were transferred to the local government level. The purpose of this paper is to analyse the budget expenses on cultural tasks incurred by local government units in Poland in the years 2003–2012 and outlines the legal frameworks of the local government financial management in Poland. Using a model based on the double logarithmic function, the author tests a hypothesis, according to which the broadly understood culture might be regarded as a necessity or luxury good, depending on the value of the coefficient of elasticity of the expenses on culture incurred by local government units in relation to the gross regional product.

  8. Nuclear waste or the farewell to an expensive dream

    International Nuclear Information System (INIS)

    Fischer, H.; Goedecke, R.; Herzer, W.; Kollert, R.; Poel, B.; Schmidt, P.G.; Schubert, W.

    1977-01-01

    After the controversies over Wyhl and Biblis, Esensham and Brokdorf, resistance rises in the North of Germany against the planned nuclear waste factories. This book informs on problems and hazards in connection with reprocessing plants for spent fuel. It takes a critical look at the dangers of the 'peaceful' uses of nuclear energy and bids farewell to an expensive, and for everybody fateful dream. (orig.) [de

  9. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    SD

    Purpose: Attend and moderate panel at the Conference of Montreal. Date(s):. 2017-06-11 to 2017-06-15. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $236.05. Accommodation: $1,209.06. Meals and. Incidentals: $174.14. Other: $0.00. Total: $1,619.25. Comments: 2017-2018 Travel Expense Reports for ...

  10. For the last time: stock options are an expense.

    Science.gov (United States)

    Bodie, Zvi; Kaplan, Robert S; Merton, Robert C

    2003-03-01

    Should stock options be recorded as an expense on a company's income statement and balance sheet, or should they remain where they are, relegated to footnotes? The extraordinary boom in share prices during the Internet bubble made critics of option expensing look like spoilsports. But since the crash, the debate has returned with a vengeance. And no wonder: The authors believe the case for expensing options is overwhelming. In this article, Nobel Iaureate Robert Merton, one of the inventors of the Black-Scholes option-pricing model; his coauthor on the classic textbook Finance, Zvi Bodie; and Robert Kaplan, creator of the Balanced Scorecard, examine and dismiss the principal claims put forward by those who continue to oppose options expensing. They demonstrate that stock-option grants do indeed have real cash-flow implications that need to be reported. They show that effective ways certainly exist to quantify those implications. They detail the distortions that relegating stock-option accounting to footnotes creates. And they show why reporting option costs should in no way hamper young companies in their efforts to provide incentives. Options are indeed a powerful incentive, the authors agree, and failing to record a transaction that creates such powerful effects is economically indefensible. Worse, it encourages companies to favor options over alternative incentive systems. It is not the proper role of accounting standards, the authors argue, to distort executive and employee compensation by subsidizing one particular form of compensation and no other. Companies should choose compensation methods according to their economic benefits--not the way they are reported.

  11. HEALTHY study school food service revenue and expense report.

    Science.gov (United States)

    Treviño, Roberto P; Pham, Trang; Mobley, Connie; Hartstein, Jill; El Ghormli, Laure; Songer, Thomas

    2012-09-01

    Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment. The HEALTHY study was a 3-year (2006 to 2009) randomized, cluster-designed trial conducted in 42 middle schools at 7 field centers. The schools selected had at least 50% of students who were eligible for free or reduced-price lunch or who belonged to a minority group. A randomly assigned half of the HEALTHY schools received a school health intervention program consisting of 4 integrated components: nutrition, physical activity, behavioral knowledge and skills, and social marketing. The nutrition component consisted of changing the meal plans to meet 5 nutrition goals. Revenue and expense data were collected from income statements, federal meal records, à la carte sale sheets, school store sale sheets, donated money/food records, and vending machines. Although more intervention schools reached the nutritional goals than control schools, revenues and expenses were not significantly different between groups. The HEALTHY study showed no adverse effect of school food policies on food service finances. © 2012, American School Health Association.

  12. 47 CFR 36.382 - Category 3-All other customer services expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 3-All other customer services expense... Expenses and Taxes Customer Operations Expenses § 36.382 Category 3—All other customer services expense. (a... SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS...

  13. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the Interexchange...

  14. 47 CFR 69.405 - Published directory expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Published directory expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.405 Published directory expenses in Account 6620. Published Directory expenses shall be assigned to the Information element. ...

  15. 41 CFR 301-51.200 - For what expenses may I receive a travel advance?

    Science.gov (United States)

    2010-07-01

    ... be estimated. (b) Non-cash transaction expenses (e.g., lodging, common carrier, advance payment of....200 For what expenses may I receive a travel advance? For You may receive an advance (a) Cash transaction expenses (i.e., expenses that as a general rule cannot be charged and must be paid using cash, a...

  16. D Malone Travel Expenses 2010-2011Q3 ENGLISH.xlsx

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

    acray

    David M. Malone - President. Travel Expenses 2010-2011. Other. Travel. Other. Meals &. Expenses. Total. Amount. Net Expenses. Organization. Dates. Destination(s). Purpose. Airfare. Transportation. Hotels. Incidentals. (note 1). Expenses. Recovered. Paid by IDRC. Recovered from. April 7-8. Montreal. IDRC sponsored ...

  17. 47 CFR 36.361 - Depreciation and amortization expenses-Account 6560.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses-Account... Operating Expenses and Taxes Depreciation and Amortization Expenses § 36.361 Depreciation and amortization expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant in...

  18. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...

  19. 76 FR 73020 - Agency Information Collection (Request for Transportation Expense Reimbursement): Activity Under...

    Science.gov (United States)

    2011-11-28

    ... for Transportation Expense Reimbursement): Activity Under OMB Review AGENCY: Veterans Benefits... for Transportation Expense Reimbursement (38 CFR 21.8370). OMB Control Number: 2900-0580. Type of... transportation expenses. To be eligible, the child must provide supportive documentation of actual expenses...

  20. Economic and Mathematical Modelling of Optimisation of Transaction Expenses of Engineering Enterprises

    OpenAIRE

    Makaliuk Iryna V.

    2014-01-01

    The article identifies stages of the process of optimisation of transaction expenses. It develops an economic and mathematical model of optimisation of transaction expenses of engineering enterprises by the criterion of maximisation of income from realisation of products and system of restrictions, which envisages exceeding income growth rate over the expenses growth rate. The article offers to use types of expenses by accounting accounts as indicators of transaction expenses. In the result o...

  1. MARGINALIZING TRANS MEDICAL EXPENSES: LINE-DRAWING EXERCISES IN TAX

    Directory of Open Access Journals (Sweden)

    Samuel Singer

    2013-10-01

    Full Text Available This article explores the treatment of trans medical expenses under American and Canadian tax laws. In both tax systems, medical expenses are deemed worthy of tax relief, while many cosmetic procedures are excluded. This article argues that tax administrators and the judiciary are influenced by social stigma when they employ the distinction between cosmetic and medical expenses to exclude or allow trans medical expenses. In the American context, this article focuses on the Internal Revenue Service’s reasons for deeming a trans woman’s gender dysphoria-related medical expenses to be ineligible for the medical deduction. It then turns to the taxpayer’s subsequent appeal to the U.S. Tax Court in O’Donnabhain v. Commissioner, 134 TC no. 4, and the Court’s determination that, while the taxpayer’s sex reassignment surgery and hormone therapy were eligible expenses, her breast augmentation was not deductible. The article follows by outlining the Canadian medical expense tax credit to determine how similar trans medical expenses might be treated in light of a budget amendment in 2010 prohibiting claims for most cosmetic procedures. The article concludes that in both the American and Canadian context, trans people are held to a higher standard than required under each respective tax statute, with their gender dysphoria-related medical expenses needing to be documented as “medically necessary” to avoid categorization as ineligible cosmetic expenses.   Le présent article examine le traitement des frais médicaux liés à la dysphorie sexuelle en vertu des lois fiscales américaines et canadiennes. Dans les deux régimes fiscaux, les frais médicaux sont considérés comme admissibles à un allègement fiscal, tandis que plusieurs interventions esthétiques sont exclues. Le présent article fait valoir que les administrateurs fiscaux et la magistrature sont influencés par les stigmates sociaux lorsqu’ils ont recours à la distinction

  2. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues related to planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to the nature and particular features of their operation.

  3. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues relatedto planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to thenature and particular features of their operation.

  4. Does Opaqueness Make Equity Capital Expensive for Banks?

    Directory of Open Access Journals (Sweden)

    Karlo Kauko

    2014-12-01

    Full Text Available Bank managers often claim that equity is expensive, which contradicts the Modigliani-Miller irrelevance theorem. An opaque bank must signal its solvency by paying high and stable dividends in order to keep depositors tranquil. This signalling may require costly liquidations if the return on assets has been poor, but not paying the dividend might trigger a run. A strongly capitalized bank should keep substantial amounts of risk-free yet non-productive currency because the number of shares is high, which is costly. The dividend is informative of the state of the bank; rational depositors react to it.

  5. Budget estimates fiscal year 1989: Appropriation, Salaries and expenses

    International Nuclear Information System (INIS)

    1988-02-01

    The budget estimates for Salaries and Expenses for FY 1989 provide for obligations of $450,000,000 to be funded in total by a new appropriation. The sum appropriated shall be reduced by the amount of revenues received during fiscal year 1989 from licensing fees, inspection services, and other services and collections, excluding those monies received for the cooperative nuclear safety research program, services rendered to foreign governments and international organizations, and the material and information access authorization programs, so as to result in a final fiscal year 1989 appropriation estimated at not more than $247,500,000

  6. David M. Malone - President Travel Expenses 2009-10

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

    test

    IDRC Programming & Ditchley Conference. 8,572.95. 2,639.79. 1,826.63. 1,569.01. 14,608.38. 14,608.38. TOTAL. 30,937.64. 1,675.05. 10,936.98. 8,226.89. 6,154.36. 57,930.92. 1,707.47. 56,223.45. Notes: 1) Includes minor expenses that do not fall in the other categories, such as but not limited to, taxis, visas, airport ...

  7. Is solar power too expensive? In the long term, no

    International Nuclear Information System (INIS)

    Hawkins, A. C.

    2007-01-01

    This short article reports on a workshop held by the International Energy Agency (IEA) in Zurich, Switzerland, which addressed the question if solar power is too expensive. The article summarises the presentations of energy and financial experts from around the world who attended the workshop. Developments in solar technology, traditional energy supply and the various applications of solar energy are discussed. Marketing aspects and price developments are examined and the risks and chances offered by the solar business are discussed. The lack of purchasing power in developing countries is also addressed.

  8. Minimizing Broadcast Expenses in Clustered Ad-hoc Networks

    Directory of Open Access Journals (Sweden)

    S. Zeeshan Hussain

    2018-01-01

    Full Text Available One way to minimize the broadcast expenses of routing protocols is to cluster the network. In clustered ad-hoc networks, all resources can be managed easily by resolving scalability issues. However, blind query broadcast is a major issue that leads to the broadcast storm problem in clustered ad-hoc networks. This query broadcast is done to carry out the route-search task that leads to the unnecessary propagation of route-query even after route has been found. Hence, this query propagation poses the problem of congestion in the network. In particular this motivates us to propose a query-control technique in such networks which works based on broadcast repealing. A huge amount of work has been devoted to propose the query control broadcasting techniques. However, such techniques used in traditional broadcasting mechanisms need to be properly extended for use in the cluster based routing architecture. In this paper, query-control technique is proposed for cluster based routing technique to reduce the broadcast expenses. Finally, we report some experiments which compare the proposed technique to other commonly used techniques including standard one-class AODV that follows TTL-sequence based broadcasting technique.

  9. And still they say that fish is expensive.

    Directory of Open Access Journals (Sweden)

    Francisco J Sánchez-Muniz

    2016-12-01

    Full Text Available In this article, we have tried to analyse the core aspects that not only make it difficult to investigate but also transfer knowledge and technology in Spain and other countries, especially non-English speaking ones. Major factors affecting research expenses and the role of managers and mediators are analysed. The paper ends with a reflection on the importance of an appropriate relationship between editorials (publisher of books and Journals and authors; in particular focusing on the respect that the works authorship must have, properly valuing the recognition of the effort and value of the article. It should be something that goes beyond the opportunity to publish in a good journal with a high impact factor. It should involve the recognition of authorship by a fair payment to the authors in the form of small salaries, to be given at the time that its publication was consulted and printed by other authors or institutions.

  10. Tax shields, financial expenses and losses carried forward

    Directory of Open Access Journals (Sweden)

    Ignacio Vélez-Pareja

    2016-09-01

    Full Text Available This article deals with the proper procedure for calculating Tax Shields (TS. The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI. The procedure takes into account the magnitude of Adjusted Earnings before Interest and Taxes (EBITAdj –that is, EBIT + OI – OE excluding Financial- compared with Financial Expenses (FE. This comparison defines three intervals and results for TS. If EBITAdj. 0 and less than FE, TSis T × EBITAdj.; finally if EBITAdj. > FE, TSis T × FE. When firm possesses OI, TS are not equivalent to the difference in taxes and an adjustment is needed. Proper calculation of TS is important because their value might represent a substantial part of firm value.

  11. The Impact of an Electronic Expensive Test Notification.

    Science.gov (United States)

    Riley, Jacquelyn D; Stanley, Glenn; Wyllie, Robert; Kottke-Marchant, Kandice; Procop, Gary W

    2018-04-25

    The impact of clinical decision support tools (CDSTs) that display test cost information has been variable. We retrospectively analyzed the 3-year impact of a passive CDST that notified providers when the test order cost was $1,000 or more. We determined the most common expensive tests ordered, the frequency with which providers abandoned the order after notification, and the costs saved through this intervention. The average monthly abandonment rate was 12.5% (2014), 12.9% (2015), and 14.3% (2016). The cost savings from tests not performed for this 3-year period was $696,007. Molecular hematopathology assays were the most frequently ordered tests, with variable abandonment rates. Although this CDST was passive (ie, could be overridden at the point of order entry) and was associated with a relatively low abandonment rate, it achieved a considerable cost savings each year since each abandoned test saved the institution $1,000 or more.

  12. [Laparoscopic single patient use instruments: expensive outsourcing of product quality?].

    Science.gov (United States)

    von Eiff, W; Ziegenbein, R

    2000-01-01

    The supply of medical goods is an important critical success factor in German hospitals. One major managerial area in the procurement concerns the decision between single patient use (SPU) and multiple patient use (MPU) products. Especially laparoscopic instruments which are generally expensive are a field of interest for decision makers. Due to a lack of quantifiable factors describing the two different forms of supply alternatives with their effects on effectivity and efficiency of the procurement process and the final use are often not taken into account. Since it is expected that in the future more and more laparoscopic instruments will be needed there is a necessity for finding a concept allowing the identification of the "right" product. The Center for Hospital Management (CKM) has the aim to develop a corresponding approach but needs the help of the reader.

  13. Framing charitable donations as exceptional expenses increases giving.

    Science.gov (United States)

    Sussman, Abigail B; Sharma, Eesha; Alter, Adam L

    2015-06-01

    Many articles have examined the psychological drivers of charitable giving, but little is known about how people mentally budget for charitable gifts. The present research aims to address this gap by investigating how perceptions of donations as exceptional (uncommon and infrequent) rather than ordinary (common and frequent) expenses might affect budgeting for and giving to charity. We provide the first demonstration that exceptional framing of an identical item can directly influence mental budgeting processes, and yield societal benefits. In 5 lab and field experiments, exceptional framing increased charitable behavior, and diminished the extent to which people considered the effect of the donation on their budgets. The current work extends our understanding of mental accounting and budgeting for charitable gifts, and demonstrates practical techniques that enable fundraisers to enhance the perceived exceptionality of donations. (c) 2015 APA, all rights reserved).

  14. Why is walker-assisted gait metabolically expensive?

    Science.gov (United States)

    Priebe, Jonathon R; Kram, Rodger

    2011-06-01

    Walker-assisted gait is reported to be ∼200% more metabolically expensive than normal bipedal walking. However, previous studies compared different walking speeds. Here, we compared the metabolic power consumption and basic stride temporal-spatial parameters for 10 young, healthy adults walking without assistance and using 2-wheeled (2W), 4-wheeled (4W) and 4-footed (4F) walker devices, all at the same speed, 0.30m/s. We also measured the metabolic power demand for walking without any assistive device using a step-to gait at 0.30m/s, walking normally at 1.25m/s, and for repeated lifting of the 4F walker mimicking the lifting pattern used during 4F walker-assisted gait. Similar to previous studies, we found that the cost per distance walked was 217% greater with a 4F walker at 0.30m/s compared to unassisted, bipedal walking at 1.25m/s. Compared at the same speed, 0.30m/s, using a 4F walker was still 82%, 74%, and 55% energetically more expensive than walking unassisted, with a 4W walker and a 2W walker respectively. The sum of the metabolic cost of step-to walking plus the cost of lifting itself was equivalent to the cost of walking with a 4F walker. Thus, we deduce that the high cost of 4F walker assisted gait is due to three factors: the slow walking speed, the step-to gait pattern and the repeated lifting of the walker. Copyright © 2011 Elsevier B.V. All rights reserved.

  15. The expense for the protection of the environment reaches 46 billions Euros in 2011

    International Nuclear Information System (INIS)

    Diel, Olivier

    2013-08-01

    Illustrated by graphs showing the expense evolution since 2000, evolutions of expense with respect to the domain (R and D, administration, air, waters, wastes, soil and underground waters, noise, biodiversity and landscape, radioactive wastes), the relative importance of sources of financing (households, enterprises, administrations) and the evolution of household expenses for the protection of the environment, this article outlines the global expense increase, that wastes and water are the main expense domains, that expenses are boosted by the private sector's R and D and by public policies, that some areas are supported, that the administrations finance three quarters of expenses for the protection biodiversity, and that the household share in the expense for the protection of the environment is increasing

  16. 18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.

    Science.gov (United States)

    2010-04-01

    ... incurred in promotional, demonstrating, and selling activities, except by merchandising, the object of... expenses of merchandising, jobbing and contract work (§ 367.4160), or 930.1, General advertising expenses...

  17. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Science.gov (United States)

    2010-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...

  18. 26 CFR 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.

    Science.gov (United States)

    2010-04-01

    ... salary expenses. 1.280C-1 Section 1.280C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... certain deductions for wage or salary expenses. If an employer elects to claim the targeted jobs credit... deduction for wage or salary expenses paid or incurred in the year the credit is earned by the amount...

  19. 41 CFR 301-75.101 - What pre-employment interview travel expenses may we pay?

    Science.gov (United States)

    2010-07-01

    ... interview travel expenses may we pay? 301-75.101 Section 301-75.101 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.101 What pre-employment interview travel expenses may we...

  20. ESTIMATION OF DRIVER’S POWER EXPENSES OF CAR BRAKE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    A. Turenko

    2010-01-01

    Full Text Available The estimation method of driver’s power expenses for the brake management is offered. The estimation method takes into account power expenses at driving in action of the brake system and power expenses at holding the pressed brake pedal

  1. 26 CFR 5e.274-8 - Travel expenses of Members of Congress.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Travel expenses of Members of Congress. 5e.274...) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS § 5e.274-8 Travel expenses of Members of Congress. (a) In general. Members of Congress (including any...

  2. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-telecommunications plant... Expense Accounts § 32.6561 Depreciation expense—telecommunications plant in service. This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. [69 FR...

  3. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Science.gov (United States)

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property. ...

  4. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-property held for future... Expense Accounts § 32.6562 Depreciation expense—property held for future telecommunications use. This account shall include the depreciation expense of capitalized costs included in Account 2002, Property...

  5. 48 CFR 1631.203-71 - Business unit General and Administrative (G&A) expenses.

    Science.gov (United States)

    2010-10-01

    ... Business unit General and Administrative (G&A) expenses. G&A expenses shall be allocated to final cost... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Business unit General and Administrative (G&A) expenses. 1631.203-71 Section 1631.203-71 Federal Acquisition Regulations System OFFICE OF...

  6. 26 CFR 1.709-1T - Treatment of organizational expenses and syndication costs (temporary).

    Science.gov (United States)

    2010-04-01

    ... beginning with the month in which the partnership begins business. All organizational expenses of the... the partnership begins business. The election either to amortize organizational expenses under section... taxpayer, incurs $3,000 of organizational expenses after October 22, 2004, and begins business on July 1...

  7. 26 CFR 1.162-17 - Reporting and substantiation of certain business expenses of employees.

    Science.gov (United States)

    2010-04-01

    ... Individuals and Corporations § 1.162-17 Reporting and substantiation of certain business expenses of employees.... The term “ordinary and necessary business expenses” means only those expenses which are ordinary and..., reimbursements, or otherwise, exceeds the ordinary and necessary business expenses paid or incurred by the...

  8. 26 CFR 1.50B-1 - Definitions of WIN expenses and WIN employees.

    Science.gov (United States)

    2010-04-01

    ... employee. (c) Trade or business expenses. The term “WIN expenses” includes only salaries and wages which... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Definitions of WIN expenses and WIN employees. 1... INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50B-1 Definitions of...

  9. 76 FR 58567 - Proposed Information Collection (Request for Transportation Expense Reimbursement) Activity...

    Science.gov (United States)

    2011-09-21

    ... (Request for Transportation Expense Reimbursement) Activity; Comment Request AGENCY: Veterans Benefits... needed to determine children with spina bifida eligibility for reimbursement of transportation expenses...: Request for Transportation Expense Reimbursement (38 CFR 21.8370). OMB Control Number: 2900-0580. Type of...

  10. 25 CFR 700.155 - Expenses in searching for replacement dwelling-residential move.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Expenses in searching for replacement dwelling... Expenses in searching for replacement dwelling—residential move. (a) A certified eligible head of household is entitled to actual reasonable expenses incurred in the search for a replacement dwelling. (b...

  11. Historical plant cost and annual production expenses for selected electric plants, 1982

    International Nuclear Information System (INIS)

    1984-01-01

    This publication is a composite of the two prior publications, Hydroelectric Plant Construction Cost and Annual Production Expenses and Thermal-Electric Plant Construction Cost and Annual Production Expenses. Beginning in 1979, Thermal-Electric Plant Construction Cost and Annual Production Expenses contained information on both steam-electric and gas-turbine electric plant construction cost and annual production expenses. The summarized historical plant cost described under Historical Plant Cost in this report is the net cumulative-to-date actual outlays or expenditures for land, structures, and equipment to the utility. Historical plant cost is the initial investment in plant (cumulative to the date of initial commercial operation) plus the costs of all additions to the plant, less the value of retirements. Thus, historical plant cost includes expenditures made over several years, as modifications are made to the plant. Power Production Expenses is the reporting year's plant operation and maintenance expenses, including fuel expenses. These expenses do not include annual fixed charges on plant cost (capital costs) such as interest on debt, depreciation or amortization expenses, and taxes. Consequently, total production expenses and the derived unit costs are not the total cost of producing electric power at the various plants. This publication contains data on installed generating capacity, net generation, net capability, historical plant cost, production expenses, fuel consumption, physical and operating plant characteristics, and other relevant statistical information for selected plants

  12. RTDs in Australia: expensive designer drinks or cheap rocket fuel?

    Science.gov (United States)

    Jones, Sandra C; Barrie, Lance

    2011-01-01

    The ready-to-drink (RTD) market is growing rapidly, and this product category has been shown to be particularly appealing to young drinkers. The purpose of this study was to identify and describe the range and availability of RTDs available in New South Wales (NSW) (including metropolitan, regional and rural areas), with a particular focus on the variations in alcohol content and pricing. A total of 52 alcohol outlet audits were conducted across nine locations, including metropolitan, regional and rural New South Wales. Trained auditors recorded the RTDs for sale in each outlet, including product characteristics and prices for each product, and overall fridge/store space allocated to RTDs. Across the 52 bottle shops audited, 150 individual RTD alcohol products were identified, ranging from 4.8% to 7.5% alcohol by volume and from 1.0 to 2.7 standard drinks (SD) per unit. When purchased in multipacks (typically four or six units), the cost per SD ranged from $1.95 to $3.70, decreasing to as low as $1.22 per SD when on special. The proliferation of high-strength RTDs and the substantial discounting of multipack purchases means that RTDs can no longer be seen as expensive low-strength sweet-flavoured drinks targeted at female drinkers, but as a broader product category that includes high-strength male-targeted brands. There is a need for further research to examine young people's preferences for these different product types; and consideration of policies, alongside price-based interventions, that address broader marketing strategies. © 2010 Australasian Professional Society on Alcohol and other Drugs.

  13. The later investment starts, the more expensive it will be

    International Nuclear Information System (INIS)

    Marcan, P.; Slovak, K.

    2007-01-01

    In this paper the interview with Martin Roman, Chairman of the Board of Directors of the Czech Energy Group, CEZ is published. Most important parts of this interview is there presented. M. Roman considers windmills and other renewable energy sources are viable, but they will not save the energy sector. According to the director of one of the largest Central European companies, concerns about a shortage of electricity are unreasonable. Nevertheless, the later the investment starts, the more expensive it will be. CEZ continues to look to the Balkans and Russia, but in addition to a power plant to be built in cooperation with Slovnaft, it can also see room for investment in Slovakia? You are preparing the upgrading? of your coal burning plants in the Czech Republic. In terms of emissions, coal is the worst alternative. Do you expect the cancellation of the EU emissions trading scheme after 2012? We believe that emissions trading will also exist after 2012. The scheme may be even stricter that today. We believe that in the future it may be even more finance-consuming for the companies. We have the advantage that the power plants being upgraded are located directly at the source of high quality black coal. The calculations are satisfactory and therefore it will be profitable for us. Wouldn't gas be a cleaner and cheaper alternative? We deal with gas as well, but coal came first as it is simpler for us. The power plants already exist and we don't need any extra permission. To put it simply, it is easier to renew an existing power plant than to build a completely new one? Is the strict attitude of the Slovak government towards Slovenske elektrarne helpful to you and other competitors? Certainly, each government exerts tough pressure on the company that controls the major part of the market? CEZ is a similar giant that even controls the distribution? But in the Czech Republic we do not have such a share of production as Slovenske elektrarne in Slovakia

  14. Present situation and countermeasures for managing expenses of safety in production in enterprise

    International Nuclear Information System (INIS)

    Pang Liefen

    2012-01-01

    The paper introduces the evolutions concerning accountant accounting for the capital of safety in production over the recent years, and analyses the present situation and reasons for the problems existed in enterprise as for gathering expenses of safety in production, and propose the countermeasures to reinforce the management of enterprise expenses of safety in production, in order to improve the management of enterprise expenses of safety in production and to enhance the level of the management in safety for the enterprise. (author)

  15. Payroll Expenses Reported by the Defense Finance and Accounting Service Columbus Center

    National Research Council Canada - National Science Library

    1998-01-01

    .... Specifically, we reviewed accounting records for payroll and related expenditures to determine the validity of payroll expenses that the DFAS Columbus Center submitted to the DFAS Indianapolis Center...

  16. Decree 182/013 It would regulate the management of industrial solid waste and similar expenses

    International Nuclear Information System (INIS)

    2013-01-01

    It regulate of industrial solid waste management and similar expenses activities covered, exclusions, categorization, requirements, transportation, recycling and treatment, incineration, use as alternative fuel

  17. 18 CFR 1306.6 - Expense of transfer of title and proration of taxes.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Expense of transfer of title and proration of taxes. 1306.6 Section 1306.6 Conservation of Power and Water Resources TENNESSEE... property by TVA: (a) TVA will, to the extent it deems fair and reasonable, bear all expenses incidental to...

  18. 32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

    Science.gov (United States)

    2010-07-01

    ... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

  19. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

  20. 14 CFR Sec. 2-3 - Distribution of revenues and expenses within entities.

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-3 Distribution of revenues and expenses within.... (c) Expense items contributing to more than one function shall be charged to the general overhead functions to which applicable except that where only incidental contribution is made to more than a single...

  1. 13 CFR 108.140 - SBA approval of initial Management Expenses.

    Science.gov (United States)

    2010-01-01

    ... VENTURE CAPITAL (âNMVCâ) PROGRAM Qualifications for the NMVC Program Organizing A Nmvc Company § 108.140 SBA approval of initial Management Expenses. A NMVC Company must have its Management Expenses approved by SBA at the time of designation as a NMVC Company. (See § 108.520 for the definition of Management...

  2. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Science.gov (United States)

    2010-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water...

  3. 18 CFR 367.9090 - Account 909, Informational and instructional advertising expenses.

    Science.gov (United States)

    2010-04-01

    ..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... supervision of informational activities. (2) Preparing informational materials for newspapers, periodicals...

  4. 78 FR 73104 - Federal Travel Regulation (FTR); Agency Requirements for Payment of Expenses Connected With the...

    Science.gov (United States)

    2013-12-05

    ... the approval of the Office of Management and Budget under 44 U.S.C. 3501, et seq. E. Small Business... for Payment of Expenses Connected With the Death of Certain Employees and Family Members AGENCY... requirements for payment of expenses connected with the death of certain employees and family members. This...

  5. 41 CFR 301-75.102 - What pre-employment interview travel expenses are not payable?

    Science.gov (United States)

    2010-07-01

    ... interview travel expenses are not payable? 301-75.102 Section 301-75.102 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.102 What pre-employment interview travel...

  6. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Science.gov (United States)

    2010-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

  7. 11 CFR 106.3 - Allocation of expenses between campaign and non-campaign related travel.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between campaign and non-campaign related travel. 106.3 Section 106.3 Federal Elections FEDERAL ELECTION COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES § 106.3 Allocation of expenses between campaign and non...

  8. 41 CFR 301-75.2 - May we pay pre-employment interview travel expenses?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May we pay pre-employment interview travel expenses? 301-75.2 Section 301-75.2 Public Contracts and Property Management...-EMPLOYMENT INTERVIEW TRAVEL General Rules § 301-75.2 May we pay pre-employment interview travel expenses? Yes...

  9. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  10. 24 CFR 990.180 - Utilities expense level: Computation of the rolling base consumption level.

    Science.gov (United States)

    2010-04-01

    ...: Computation of the rolling base consumption level. 990.180 Section 990.180 Housing and Urban Development... Calculating Formula Expenses § 990.180 Utilities expense level: Computation of the rolling base consumption level. (a) General. (1) The rolling base consumption level (RBCL) shall be equal to the average of...

  11. 24 CFR 990.175 - Utilities expense level: Computation of the current consumption level.

    Science.gov (United States)

    2010-04-01

    ...: Computation of the current consumption level. 990.175 Section 990.175 Housing and Urban Development... Calculating Formula Expenses § 990.175 Utilities expense level: Computation of the current consumption level. The current consumption level shall be the actual amount of each utility consumed during the 12-month...

  12. 13 CFR 107.250 - Exclusion of stock options issued by Licensee from Management Expenses.

    Science.gov (United States)

    2010-01-01

    ... Sbic § 107.250 Exclusion of stock options issued by Licensee from Management Expenses. Stock options... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Exclusion of stock options issued by Licensee from Management Expenses. 107.250 Section 107.250 Business Credit and Assistance SMALL...

  13. 2013-2014 Expense report for Stephen McGurk | IDRC ...

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

    2013-2014 Expense report for Stephen McGurk. Travel and Hospitality Expenses 2013-2014 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  14. 2014-2015 Expense report for Stephen McGurk | IDRC ...

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

    2014-2015 Expense report for Stephen McGurk. Travel and Hospitality Expenses 2014-2015 · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month. Subscribe · Copyright · Open ...

  15. 2017-2018 Travel Expense Reports for John McArthur, Governor

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

    Chantal Taylor

    Purpose: Board Meetings. Date(s):. 2017-10-05. Destination(s):. Ottawa. Airfare: $0.00. Other. Transportation: $203.40. Accommodation: $0.00. Meals and. Incidentals: $50.55. Other: $0.00. Total: $253.95. Comments: Travel expenses claimed in October 2017 for June 2016 Board meeting. 2017-2018 Travel Expense ...

  16. 47 CFR 32.6510 - Other property, plant and equipment expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property, plant and equipment expenses. 32.6510 Section 32.6510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... Accounts § 32.6510 Other property, plant and equipment expenses. Class B telephone companies shall use this...

  17. 26 CFR 1.861-10 - Special allocations of interest expense.

    Science.gov (United States)

    2010-04-01

    .... In addition, assets which are the subject of qualified nonrecourse indebtedness or integrated... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Special allocations of interest expense. 1.861... § 1.861-10 Special allocations of interest expense. (a)-(d) [Reserved] (e) Treatment of certain...

  18. 25 CFR 117.26 - Expenses incurred pending qualification of an executor or administrator.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Expenses incurred pending qualification of an executor or... HAVE CERTIFICATES OF COMPETENCY § 117.26 Expenses incurred pending qualification of an executor or administrator. Pending the qualification of the executor or administrator of the estate of a deceased Indian of...

  19. 78 FR 40507 - Appendix B Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses...

    Science.gov (United States)

    2013-07-05

    ... DEPARTMENT OF JUSTICE Appendix B Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed Under United States Code by Attorneys in Larger Chapter 11 Cases; Correction... reviewing applications for compensation and reimbursement of expenses filed by attorneys in larger chapter...

  20. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Science.gov (United States)

    2010-04-01

    ... expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and... § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work. (a) This account... sales rooms. (8) Maintaining display counters and other equipment used in merchandising. (9) Arranging...

  1. 41 CFR 302-12.4 - For what relocation services expenses will my agency pay?

    Science.gov (United States)

    2010-07-01

    ... actual expenses the company incurs on your behalf, payment to the company is limited to what you would... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false For what relocation services expenses will my agency pay? 302-12.4 Section 302-12.4 Public Contracts and Property Management...

  2. 26 CFR 1.193-1 - Deduction for tertiary injectant expenses.

    Science.gov (United States)

    2010-04-01

    ... in which the expenses are paid or incurred. (b) Definitions—(1) Qualified tertiary injectant expenses... Chief Counsel (Technical) for purposes of section 193. (c) Special rules for hydrocarbons—(1) In general. If an injectant contains more than an insignificant amount of recoverable hydrocarbons, the amount...

  3. The impact of customer-specific marketing expenses on customer retention and customer profitability

    NARCIS (Netherlands)

    S. van Triest (Sander); M.J.G. Bun (Maurice); E.M. van Raaij (Erik); M.J.A. Vernooij (Maarten)

    2009-01-01

    textabstractWe study the effects of customer-specific marketing expenses on customer retention and customer profitability in a business-to-business setting. Using data from a company providing hygiene services, we look at the impact of a hitherto unstudied type of expense targeted at individual

  4. The impact of customer-specific marketing expenses on customer retention and customer profitability

    NARCIS (Netherlands)

    van Triest, S.; van Raaij, E.M.; Bun, M.; Vernooij, M.

    2007-01-01

    We study the effects of customer-specific marketing expenses on customer retention and cus-tomer profitability in a business-to-business setting. Using data from a company providing hygiene services, we look at the impact of a type of expenses targeted at individual customer relationships: the

  5. The impact of customer-specific marketing expenses on customer retention and customer profitability

    NARCIS (Netherlands)

    van Triest, S.; Bun, M.J.G.; van Raaij, E.M.; Vernooij, M.J.A.

    2009-01-01

    We study the effects of customer-specific marketing expenses on customer retention and customer profitability in a business-to-business setting. Using data from a company providing hygiene services, we look at the impact of a hitherto unstudied type of expense targeted at individual customer

  6. 30 CFR 285.823 - Will MMS reimburse me for my expenses related to inspections?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Will MMS reimburse me for my expenses related... Conducted Under SAPs, COPs and GAPs Inspections and Assessments § 285.823 Will MMS reimburse me for my expenses related to inspections? Upon request, MMS will reimburse you for food, quarters, and...

  7. 30 CFR 250.133 - Will MMS reimburse me for my expenses related to inspections?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Will MMS reimburse me for my expenses related... Inspection of Operations § 250.133 Will MMS reimburse me for my expenses related to inspections? Upon request, MMS will reimburse you for food, quarters, and transportation that you provide for MMS representatives...

  8. 26 CFR 20.2053-3 - Deduction for expenses of administering estate.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...

  9. Empirical Study of the Serverity of Loss and Expense Claims on ...

    African Journals Online (AJOL)

    Claims for loss and /or expense is characteristic of most building contracts in Nigeria irrespective of their size and scope; and often defeats project objectives of time, cost and functionality by leading to their time and cost overrun. This study aims at minimizing the negative effect of loss and /or expense claims by providing an ...

  10. 78 FR 51078 - Reporting Requirements for Positive Train Control Expenses and Investments

    Science.gov (United States)

    2013-08-20

    ...] Reporting Requirements for Positive Train Control Expenses and Investments AGENCY: Surface Transportation... investments and expenses. PTC is an automated system designed to prevent train-to-train collisions and other..., PTC expenditures are incorporated into the R-1 under the category of ``capital investments and...

  11. Issuance Expenses and Common Stock Offerings for Over-the-Counter Firms

    OpenAIRE

    Hull, Robert M.; Fortin, Richard

    1993-01-01

    This study explores the role of issuance expenses in explaining the fall in stock value for OTC stock offerings that raise cash for debt reduction purposes. It estimates that over half of the sample's -2.79% two-day fall in stock value can be accounted for by issuance expenses when using a lower bound measure of issuance expenses. This estimate contrasts with the one-fifth estimate suggested by NYSE/AMEX studies that examine stock offerings that raise cash primarily for non-debt reduction pur...

  12. Budget estimates, fiscal year 1987. Appropriation: salaries and expenses. Volume 2

    International Nuclear Information System (INIS)

    1986-02-01

    This volume presents the salaries and expenses of the following US NRC programs: nuclear reactor regulation, nuclear material safety and safeguards, inspection and enforcement, nuclear regulatory research, program technical support, and program direction and administration. Special supporting tables are included

  13. 2017-2018 Hospitality Expense Reports for Stephen McGurk, Vice ...

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

    SD

    Description: Lunch - Development research issues. Date: 2017-05-30. Attendees: 2 (IDRC 1). Location: Nairobi, Kenya. Total: $12.10. Comments: 2017-2018 Hospitality Expense Reports for. Stephen McGurk, Vice-President, Program and Partnership Branch.

  14. 77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

    Science.gov (United States)

    2012-07-13

    ... expenses incurred outside the United States for fuel and oil, station and maintenance bases, wages, and... a matter of public record. Dated: July 10, 2012. Glenna Mickelson, Management Analyst, Office of...

  15. 7 CFR 28.120 - Expenses to be borne by party requesting classification.

    Science.gov (United States)

    2010-01-01

    ... MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE COMMODITY... United States Cotton Standards Act Fees and Costs § 28.120 Expenses to be borne by party requesting...

  16. 26 CFR 31.3306(b)(9)-1 - Moving expenses.

    Science.gov (United States)

    2010-04-01

    ... expenses. (a) The term “wages” does not include remuneration paid on or after November 1, 1964, to or on... director or the courts finally to establish that a deduction is allowable under section 217. The reasonable...

  17. Budget estimates, fiscal year 1984/85. Appropriation: salaries and expenses

    International Nuclear Information System (INIS)

    1983-01-01

    This report contains the fiscal year budget justifications to Congress. The budget estimates for salaries and expenses for fiscal year 1984 to 1985 provide for obligations of $466,800,000 to be funded in total by a new appropriation

  18. 2015-2016 Travel and Hospitality Expense Reports for Jean Lebel ...

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

    Ruxandra Staicu

    Page 1. Description: Lunch to discuss strategic development of health programming. Date: 2016-01-26. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $46.69. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Jean Lebel, President.

  19. 2015-2016 Travel and Hospitality Expense Reports for Jean Lebel ...

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

    Ruxandra Staicu

    Page 1. Description: Lunch to discuss IDRC's mandate and programming. Date: 2016-02-01. Attendees: 3 (IDRC 2). Location: Ottawa. Total: $20.75. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Jean Lebel, President.

  20. 2016-2017 Hospitality Expense Reports for Stephen McGurk, Vice ...

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

    Beata Bialic

    Description: Lunch to discuss IDRC programming. Date: 2016-10-04. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $25.99. Comments: 2016-2017 Hospitality Expense Reports for. Stephen McGurk, Vice-President, Programs and Partnership Branch.

  1. The structure of expenses and revenues according to International Accounting Standards

    OpenAIRE

    Mariana Man

    2004-01-01

    This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the Romanian accounting influences.

  2. Expense comparison of a telemedicine practice versus a traditional clinical practice.

    Science.gov (United States)

    Barker, Gail P; Krupinski, Elizabeth A; Schellenberg, Bonnie; Weinstein, Ronald S

    2004-01-01

    This paper compares the expenses of a telemedicine program to those of a traditional clinical practice using data from two fiscal years (FY) 1998/1999 and 2000/2001. As part of that evaluation, we compared expenses of the University of Arizona's clinical practice group, the University Physicians Incorporated (UPI), to those of the Arizona Telemedicine Program (ATP) practice. For this study, we used the reporting categories published in the year-end UPI financial statement. These categories included clinical services, administration, equipment depreciation, and overhead. Results showed that clinical service expenses and administrative expenses for FY 2000/2001 were higher in the traditional UPI practice, whereas equipment depreciation and overhead expenses are higher in the telemedicine practice. This differs somewhat from FY 1998/1999, where clinical expenses and overhead were higher in the UPI practice and administration and equipment depreciation were higher in the telemedicine practice. We will discuss the relevance of these results and the critical factors that contribute to these differences.

  3. Deductible expenses for effects of the income tax. A business approach

    Directory of Open Access Journals (Sweden)

    Juan Santiváñez Guarniz

    2009-06-01

    Full Text Available The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.

  4. 41 CFR 301-75.100 - Must we pay all of the interviewee's pre-employment interview travel expenses?

    Science.gov (United States)

    2010-07-01

    ... interviewee's pre-employment interview travel expenses? 301-75.100 Section 301-75.100 Public Contracts and... RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.100 Must we pay all of the interviewee's pre-employment interview travel expenses? If you decide to pay the interviewee per diem or common...

  5. 9 CFR 203.5 - Statement with respect to market agencies paying the expenses of livestock buyers.

    Science.gov (United States)

    2010-01-01

    ... commission basis, to pay certain of the business or personal expenses incurred by buyers attending livestock... commission basis, to pay, directly or indirectly, any personal or business expenses of livestock buyers... agencies paying the expenses of livestock buyers. 203.5 Section 203.5 Animals and Animal Products GRAIN...

  6. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financing fees and expense... § 107.860 Financing fees and expense reimbursements a Licensee may receive from a Small Business. You may collect Financing fees and receive expense reimbursements from a Small Business only as permitted...

  7. 38 CFR 17.122 - Payment or reimbursement of the expenses of repairs to prosthetic appliances and similar devices...

    Science.gov (United States)

    2010-07-01

    ... of the expenses of repairs to prosthetic appliances and similar devices furnished without prior... Payment or reimbursement of the expenses of repairs to prosthetic appliances and similar devices furnished without prior authorization. The expenses of repairs to prosthetic appliances, or similar appliances...

  8. Realisation of functions of planning and organisation in the system of management of transaction expenses

    Directory of Open Access Journals (Sweden)

    Krush Peter V.

    2014-01-01

    Full Text Available The goal of the article lies in building a functional model of management of transaction expenses of an enterprise with specification of stages of realisation of planning functions in an organisation. In the result of the study the article marks out functions of management of transaction expenses, which ensure transformation of incoming (financial resources into outgoing ones (optimised transaction expenses. The article identifies stages of realisation of “Planning transaction expenses” and “Organisation of management of transaction expenses” functions. It characterises in detail responsibilities of enterprise subdivisions that deal with management of transaction expenses. It establishes that the original element of the planning function is the budget of transaction expenses for a planning period and organisation – job descriptions of employees with detailed description of their duties and authorities, rights and obligations. The prospect of further scientific developments is study of stages of realisation of such management functions as “Motivation of personnel on rational use of funds and management of transaction expenses”, “Control over the state of management of transaction expenses” and “Regulation of the process of management of transaction expenses” of enterprises.

  9. The relationship between radiological features and clinical manifestation and dental expenses of keratocystic odontogenic tumor

    International Nuclear Information System (INIS)

    Min, Jung Hyun; Huh, Kyung Heo; Heo, Min Suk; Choi, Soon Chul; Lee, Sam Sun; Bae, Kwang Hak; Choi, Jin Woo

    2013-01-01

    This study was performed to identify correlations between keratocystic odontogenic tumor (KCOT) data from CT sections, and data on the KCOT clinical manifestation and resulting dental expenses. Following local Institutional Review Board (IRB) approval, a seven-years of retrospective study was performed regarding patients with KCOTs treated at the Seoul National University Dental Hospital. A total of 180 KCOT were included in this study. The following information was collected: age, gender, location and size of the lesion, radiological features, surgical treatment provided and dental expenses. There was no significant association between the size of the KCOT and age, gender, and presenting preoperative symptoms. In both jaws, it was unusual to find KCOTs under 10 mm. The correlation between the number of teeth removed and the size of the KCOT in the tooth bearing area was statistically significant in the mandible, whereas in the maxilla, no significant relationship was found. Dental expenses compared with the size of the KCOT were found to be significant in both jaws. The size of KCOT was associated with a significant increase in dental expenses for both jaws and the number of teeth removed from the mandible. These findings emphasize the importance of routine examinations and early detection of lesions, which in turn helps preserving anatomical structures and reducing dental expenses.

  10. Information Expensiveness Perceived by Vietnamese Patients with Respect to Healthcare Provider's Choice.

    Science.gov (United States)

    Quan-Hoang, Vuong

    2016-10-01

    Patients have to acquire information to support their decision on choosing a suitable healthcare provider. But in developing countries like Vietnam, accessibility issues remain an obstacle, thus adversely affect both quality and costliness of healthcare information. Vietnamese use both sources from health professionals and friends/relatives, especially when quality of the Internet-based cheaper sources appear to be still questionable. The search of information from both professionals and friends/relatives incurs some cost, which can be viewed as low or high depending low or high accessibility to the sources. These views potentially affect their choices. To investigate the effects that medical/health services information on perceived expensiveness of patients' labor costs. Two related objectives are a) establishing empirical relations between accessibility to sources and expensiveness; and, b) probabilistic trends of probabilities for perceived expensiveness. There is evidence for established relations among the variables "Convexp" and "Convrel" (all p's perceived expensiveness. a) Probabilistic trends show Vietnamese patients have propensity to value healthcare information highly and do not see it as "expensive"; b) The majority of Vietnamese households still take non-professional advices at their own risks; c) There is more for the public healthcare information system to do to reduce costliness and risk of information. The Internet-based health service users communities cannot replace this system.

  11. The relationship between radiological features and clinical manifestation and dental expenses of keratocystic odontogenic tumor

    Energy Technology Data Exchange (ETDEWEB)

    Min, Jung Hyun; Huh, Kyung Heo; Heo, Min Suk; Choi, Soon Chul; Lee, Sam Sun; Bae, Kwang Hak [Dept. of School of Dentistry, Seoul National University, Seoul (Korea, Republic of); Choi, Jin Woo [Dept. of Oral and Maxillofacial Radiology, Dankook University College of Dentistry, Cheonan (Korea, Republic of)

    2013-06-15

    This study was performed to identify correlations between keratocystic odontogenic tumor (KCOT) data from CT sections, and data on the KCOT clinical manifestation and resulting dental expenses. Following local Institutional Review Board (IRB) approval, a seven-years of retrospective study was performed regarding patients with KCOTs treated at the Seoul National University Dental Hospital. A total of 180 KCOT were included in this study. The following information was collected: age, gender, location and size of the lesion, radiological features, surgical treatment provided and dental expenses. There was no significant association between the size of the KCOT and age, gender, and presenting preoperative symptoms. In both jaws, it was unusual to find KCOTs under 10 mm. The correlation between the number of teeth removed and the size of the KCOT in the tooth bearing area was statistically significant in the mandible, whereas in the maxilla, no significant relationship was found. Dental expenses compared with the size of the KCOT were found to be significant in both jaws. The size of KCOT was associated with a significant increase in dental expenses for both jaws and the number of teeth removed from the mandible. These findings emphasize the importance of routine examinations and early detection of lesions, which in turn helps preserving anatomical structures and reducing dental expenses.

  12. Practice expenses in the MFS (Medicare fee schedule): the service-class approach.

    Science.gov (United States)

    Latimer, E A; Kane, N M

    1995-01-01

    The practice expense component of the Medicare fee schedule (MFS), which is currently based on historical charges and rewards physician procedures at the expense of cognitive services, is due to be changed by January 1, 1998. The Physician Payment Review Commission (PPRC) and others have proposed microcosting direct costs and allocating all indirect costs on a common basis, such as physician time or work plus direct costs. Without altering the treatment of direct costs, the service-class approach disaggregates indirect costs into six practice function costs. The practice function costs are then allocated to classes of services using cost-accounting and statistical methods. This approach would make the practice expense component more resource-based than other proposed alternatives.

  13. The impact of depreciation expense on performance of trade in Serbia

    Directory of Open Access Journals (Sweden)

    Lukić Radojko

    2016-01-01

    Full Text Available Large retail chains conduct intensive replacement of old technology with new, more efficient one, especially in the field of energy, and in accordance with the application of the concept of sustainable development in business. These changes affect depreciation expenses and profits. Due to this, in this paper we will primarily research the dynamics of depreciation expenses and their impact on profit in sales of US, Japan, European Union, Russia, with special insight into Serbia based on original collected data. In order to thoroughly process given issues, numerous cases from practice were analyzed - depreciation of retail companies from different countries, especially the developed market economies. Presented methodological approach (comparative analysis, ratio analysis, descriptive statistics, correlation analysis, case studies and research results(especially to point out the significance of continuous complex analysis of all relevant angles should serve as a basis for more efficient management of depreciation expenses in modern trade.

  14. The efficiency of tax expenses related to sustainable development. Communication to the Senate Commission for Finances

    International Nuclear Information System (INIS)

    2016-09-01

    Tax expenses correspond to losses of tax direct incomes due to various legal measures (derogations, tax reductions, tax credits) which aim at supporting or promoting various behaviours and activities, notably in favour of the protection of the environment, but their efficiency (in this case, their environmental efficiency), i.e. their ability to reach the ecological objective at a reasonable cost, is difficult to assess. Thus, this report proposes a detailed analysis and comparison of the different tax expenses which have been existing in France between 2010 and 2015 and have been introduced to promote a sustainable development. On the way, the authors identify some failures in the steering of these tax expenses, and show that the efficiency is very much uneven depending on the sector (housing, transports, protection of natural resources). They notably outlines the prevailing weight of expenses unfavourable to a sustainable development (multiple objectives which are often difficult to assess, arrangements without consistency, limits of the public commitment), a failing follow-up (unsuited tools, badly assessed costs, arrangements not enough controlled), and an uncertain efficiency (modest results of the incentive policy for housing renovation, contradictions in policy of transports, and an under-developed policy of protection of natural resources). A set of recommendations is however proposed

  15. 47 CFR 36.377 - Category 1-Local business office expense.

    Science.gov (United States)

    2010-10-01

    ... which are weighted, if appropriate, to reflect differences in the average work time per contact: Local service order processing; presubscription; directory advertising; State private line and special access... assigned to the interstate jurisdiction. (iii) Directory advertising service order processing expense is...

  16. 41 CFR 302-9.10 - For what POV emergency storage expenses will my agency pay?

    Science.gov (United States)

    2010-07-01

    ... Federal Travel Regulation System RELOCATION ALLOWANCES TRANSPORTATION AND STORAGE OF PROPERTY 9-ALLOWANCES... expenses, including but not limited to readying the POV for storage, transportation to point of storage, storage, readying the POV for use after storage, and transportation from the point of storage. Insurance...

  17. 49 CFR 369.11 - Quarterly reports of passenger revenues, expenses, and statistics.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 5 2010-10-01 2010-10-01 false Quarterly reports of passenger revenues, expenses, and statistics. 369.11 Section 369.11 Transportation Other Regulations Relating to Transportation..., and statistics. Commencing with reports for the quarter ended March 31, 1968, and for subsequent...

  18. 2017-2018 Travel Expense Reports for John McArthur, Governor

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

    Chantal Taylor

    Purpose: Board Meetings. Date(s):. 2017-11-20 to 2017-11-23. Destination(s):. Ottawa. Airfare: $820.95. Other. Transportation: $92.90. Accommodation: $425.62. Meals and. Incidentals: $122.31. Other: $0.00. Total: $1,461.78. Comments: From his residence in Washington DC, USA. 2017-2018 Travel Expense Reports for.

  19. Analogue trauma results in enhanced encoding of threat information at the expense of neutral information

    NARCIS (Netherlands)

    Krans, Julie; Reinecke, Andrea; de Jong, Peter J.; Naring, Gerard; Becker, Eni S.

    This study investigated whether trauma-related stimuli are preferentially processed at the expense of ongoing processing of neutral stimuli. Participants in the experimental group viewed negative pictures (Trauma) as an analogue trauma induction. Participants in the control group viewed visually

  20. 38 CFR 21.376 - Travel expenses for initial evaluation and counseling.

    Science.gov (United States)

    2010-07-01

    ... initial evaluation and counseling. 21.376 Section 21.376 Pensions, Bonuses, and Veterans' Relief... Travel expenses for initial evaluation and counseling. When VA asks a disabled veteran to report to a designated place for an initial evaluation, reevaluation or counseling (including personal or vocational...

  1. 29 CFR 553.106 - Payment of expenses, benefits, or fees.

    Science.gov (United States)

    2010-07-01

    ... payment for expenses without being deemed an employee for purposes of the FLSA. A school guard does not become an employee because he or she receives a uniform allowance, or reimbursement for reasonable... service. (A uniform allowance must be reasonably limited to relieving the volunteer of the cost of...

  2. 78 FR 73702 - Federal Travel Regulation (FTR); Telework Travel Expenses Test Programs

    Science.gov (United States)

    2013-12-09

    ...; Docket Number 2013-0012, Sequence 1] RIN 3090-AJ23 Federal Travel Regulation (FTR); Telework Travel...). ACTION: Final rule. SUMMARY: GSA is amending the Federal Travel Regulation (FTR) to incorporate the Telework Enhancement Act of 2010, which establishes and authorizes telework travel expenses test programs...

  3. 49 CFR 24.301 - Payment for actual reasonable moving and related expenses.

    Science.gov (United States)

    2010-10-01

    .... (See appendix A, § 24.301(e).) (f) Advertising signs. The amount of a payment for direct loss of an advertising sign, which is personal property shall be the lesser of: (1) The depreciated reproduction cost of... computation under § 24.401(c)(2)(iii)); (2) Interest on a loan to cover moving expenses; (3) Loss of goodwill...

  4. 26 CFR 31.3121(a)(11)-1 - Moving expenses.

    Science.gov (United States)

    2010-04-01

    ... § 31.3121(a)(11)-1 Moving expenses. (a) The term “wages” does not include remuneration paid on or after... examination by the district director or the courts finally to establish that a deduction is allowable under...

  5. 26 CFR 301.6323(e)-1 - Priority of interest and expenses.

    Science.gov (United States)

    2010-04-01

    ... interest is not subrogated to the rights of the holder of the State sales tax lien. However, if the holder...)-1, to the rights of the holder of the sales tax lien, he will also be entitled to any additional....6323(e)-1 Priority of interest and expenses. (a) In general. If the lien imposed by section 6321 is not...

  6. 2015-2016 Travel and Hospitality Expense Reports for Alanna Heath

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

    Ruxandra Staicu

    Purpose: Board meetings. Date(s):. 2015-07-13 to 2015-07-14. Destination(s):. Ottawa. Airfare: $448.24. Other. Transportation: $115.45. Accommodation: $344.56. Meals and. Incidentals: $3.95. Other: Total: $912.20 ... and Hospitality Expense. Reports for Alanna Heath - Governor,. Chairperson of the Finance and Audit.

  7. 20 CFR 416.1133 - What is a pro rata share of household operating expenses.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is a pro rata share of household operating expenses. 416.1133 Section 416.1133 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... total monthly expenditures for food, rent, mortgage, property taxes, heating fuel, gas, electricity...

  8. Effect of health expenses on household capabilities and resource allocation in a rural commune in Vietnam.

    Directory of Open Access Journals (Sweden)

    Kim Thuy Nguyen

    Full Text Available BACKGROUND: Significant health expenses can force households to reduce consumption of items required for daily living and long-term well-being, depriving them of the capability to lead economically stable and healthy lives. Previous studies of out-of-pocket (OOP and other health expenses have typically characterized them as "catastrophic" in terms of a threshold level or percentage of household income. We aim to re-conceptualize the impact of health expenses on household "flourishing" in terms of "basic capabilities." METHODS AND FINDINGS: We conducted a 2008 survey covering 697 households, on consumption patterns and health treatments for the previous 12 months. We compare consumption patterns between households with and without inpatient treatment, and between households with different levels of outpatient treatment, for the entire study sample as well as among different income quartiles. We find that compared to households without inpatient treatment and with lower levels of outpatient treatment, households with inpatient treatment and higher levels of outpatient treatment reduced investments in basic capabilities, as evidenced by decreased consumption of food, education and production means. The lowest income quartile showed the most significant decrease. No quartile with inpatient or high-level outpatient treatment was immune to reductions. CONCLUSIONS: The effects of health expenses on consumption patterns might well create or exacerbate poverty and poor health, particularly for low income households. We define health expenditures as catastrophic by their reductions of basic capabilities. Health policy should reform the OOP system that causes this economic and social burden.

  9. 2015-2016 Travel and Hospitality Expense Reports for Monte Solberg

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

    Ruxandra Staicu

    Destination(s):. Ottawa. Airfare: $1,070.67. Other. Transportation: $144.29. Accommodation: $329.59. Meals and. Incidentals: Other: Total: $1,544.55. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Monte Solberg - Governor, Acting. Chairperson of the Governance and Executive. Committees.

  10. 11 CFR 104.17 - Reporting of allocable expenses by party committees.

    Science.gov (United States)

    2010-01-01

    ... contribution, independent expenditure, or coordinated expenditure attributed to each candidate. If a payment...) Expenses allocated among candidates. A national party committee making an expenditure on behalf of more than one clearly identified candidate for Federal office must report the allocation between or among...

  11. 29 CFR 102.147 - Contents of application; net worth exhibit; documentation of fees and expenses.

    Science.gov (United States)

    2010-07-01

    ... RELATIONS BOARD RULES AND REGULATIONS, SERIES 8 Awards of Fees and Other Expenses § 102.147 Contents of... it is a cooperative association as defined in section 15(a) of the Agricultural Marketing Act (12 U.S... otherwise directed by the administrative law judge, the net worth exhibit will be included in the public...

  12. 14 CFR Section 14 - Objective Classification-Nonoperating Income and Expense

    Science.gov (United States)

    2010-01-01

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

  13. 77 FR 37376 - Proposed Information Collection; Comment Request; Foreign Ocean Carriers' Expenses in the United...

    Science.gov (United States)

    2012-06-21

    ... statistics. They are needed to answer any number of research and policy questions related to foreign ocean... DEPARTMENT OF COMMERCE Bureau of Economic Analysis Proposed Information Collection; Comment Request; Foreign Ocean Carriers' Expenses in the United States ACTION: Notice. SUMMARY: The Department of...

  14. 26 CFR 31.3401(a)(15)-1 - Moving expenses.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3401(a)(15)-1 Moving expenses. (a) An amount paid to or on... contemplated by the statute may be based upon any evidence reasonably sufficient to induce such belief, even...

  15. 2016-2017 Travel Expense Reports for Gordon Houlden, Ex-Governor

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

    Beata Bialic

    Page 1. Purpose: Board meetings. Date(s):. 2016-05-15 to 2016-05-16. Destination(s):. Ottawa. Airfare: $979.19. Other. Transportation: $0.00. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $979.19. Comments: 2016-2017 Travel Expense Reports for Gordon. Houlden, Ex-Governor.

  16. 2016-2017 Travel Expense Reports for Sophie d'Amours, Governor

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

    Beata Bialic

    Purpose: Internal IDRC meetings. Date(s):. 2016-07-06. Destination(s):. Ottawa. Airfare: $866.40. Other. Transportation: $83.50. Accommodation: $0.00. Meals and. Incidentals: $84.53. Other: $0.00. Total: $1,034.43. Comments: 2016-2017 Travel Expense Reports for Sophie d'Amours, Governor.

  17. 2016-2017 Travel Expense Report for Stephen McGurk, Vice ...

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

    Beata Bialic

    Purpose: Attend meeting on Food Security. Date(s):. 2016-04-03 to 2016-04-06. Destination(s):. Saskatchewan. Airfare: $1,180.62. Other. Transportation: $79.31. Accommodation: $375.60. Meals and. Incidentals: $188.19. Other: $0.00. Total: $1,823.72. Comments: 2016-2017 Travel Expense Report for. Stephen McGurk ...

  18. 2016-2017 Travel Expense Report for Stephen McGurk, Vice ...

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

    Beata Bialic

    . Destination(s):. Saskatchewan. Airfare: $933.24. Other. Transportation: $89.13. Accommodation: $546.67. Meals and. Incidentals: $254.65. Other: $0.00. Total: $1,823.69. Comments: 2016-2017 Travel Expense Report for Stephen. McGurk ...

  19. 2015-2016 Travel and Hospitality Expense Reports for Scott Gilmore ...

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

    Ruxandra Staicu

    Purpose: Board meetings. Date(s):. 2015-07-13 to 2015-07-14. Destination(s):. Ottawa. Airfare: Other. Transportation: $31.46. Accommodation: Meals and. Incidentals: Other: Total: $31.46. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Scott Gilmore, Governor.

  20. 2016-2017 Travel Expense Reports for Sophie d'Amours, Governor

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

    chantal taylor

    Purpose: Board Meetings. Date(s):. 2016-11-21 to 2016-11-23. Destination(s):. Ottawa. Airfare: $350.81. Other. Transportation: $61.61. Accommodation: $590.10. Meals and. Incidentals: $172.79. Other: $0.00. Total: $1,175.31. Comments: 2016-2017 Travel Expense Reports for Sophie d'Amours, Governor.

  1. 2017-2018 Travel Expense Reports for Stephen McGurk, Vice ...

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

    06-28 to 2017-06-29. Destination(s):. Vancouver. Airfare: $1,301.48. Other. Transportation: $78.00. Accommodation: $254.25. Meals and. Incidentals: $161.19. Other: $0.00. Total: $1,794.92. Comments: 2017-2018 Travel Expense Reports for ...

  2. 2016-2017 Travel Expense Report for Stephen McGurk, Vice ...

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

    Beata Bialic

    Purpose: Attend Canada-Israel Official Committee dinner. Date(s):. 2016-06-21. Destination(s):. Toronto. Airfare: $232.04. Other. Transportation: $118.84. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $350.88. Comments: 2016-2017 Travel Expense Report for Stephen. McGurk, Vice-President ...

  3. 2016-2017 Travel Expense Report for Monte Solberg, Ex-Governor

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

    Beata Bialic

    Purpose: Board meetings. Date(s):. 2016-06-20 to 2016-06-22. Destination(s):. Ottawa. Airfare: $1,209.63. Other. Transportation: $158.36. Accommodation: $590.10. Meals and. Incidentals: $38.42. Other: $0.00. Total: $1,996.51. Comments: 2016-2017 Travel Expense Report for. Monte Solberg, Ex-Governor.

  4. 2016-2017 Travel Expense Reports for John McArthur, Governor

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

    Beata Bialic

    Purpose: Board meetings. Date(s):. 2016-06-20 to 2016-06-22. Destination(s):. Ottawa. Airfare: $1,011.70. Other. Transportation: $0.00. Accommodation: $393.40. Meals and. Incidentals: $0.00. Other: $0.00. Total: $1,405.10. Comments: 2016-2017 Travel Expense Reports for John. McArthur, Governor.

  5. 2016-2017 Travel Expense Reports for John McArthur, Governor

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

    Chantal Taylor

    Purpose: Board meetings. Date(s):. 2016-11-21 to 2016-11-23. Destination(s):. Ottawa. Airfare: $707.13. Other. Transportation: $88.55. Accommodation: $393.40. Meals and. Incidentals: $76.79. Other: $0.00. Total: $1,265.87. Comments: 2016-2017 Travel Expense Reports for John. McArthur, Governor.

  6. 41 CFR 301-2.2 - What travel expenses may my agency pay?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What travel expenses may my agency pay? 301-2.2 Section 301-2.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES INTRODUCTION 2-GENERAL RULES § 301-2.2 What travel...

  7. 41 CFR 301-2.4 - For what travel expenses am I responsible?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false For what travel expenses am I responsible? 301-2.4 Section 301-2.4 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES INTRODUCTION 2-GENERAL RULES § 301-2.4 For what...

  8. 2016-2017 Travel Expense Reports for Stephen McGurk, Vice ...

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

    Beata Bialic

    -08-22 to 2016-08-23. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $193.45. Accommodation: $421.63. Meals and. Incidentals: $94.01. Other: $0.00. Total: $709.09. Comments: 2016-2017 Travel Expense Reports for.

  9. 2016-2017 Travel Expense Reports for Stephen McGurk, Vice ...

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

    Chantal Taylor

    Date(s):. 2017-02-10. Destination(s):. Toronto. Airfare: $765.29. Other. Transportation: $82.91. Accommodation: $0.00. Meals and. Incidentals: $61.60. Other: $0.00. Total: $909.80. Comments: 2016-2017 Travel Expense Reports for. Stephen McGurk, Vice-President, Programs and Partnership Branch.

  10. Determining Role of Temperature Chart while Evaluating Specific Expenses of Organic Fuel

    Directory of Open Access Journals (Sweden)

    A. P. Nesenchouk

    2009-01-01

    Full Text Available The paper considers designing principles of operational space continuous heating and heat-treating furnaces at mechanical engineering, automotive and tractor enterprises in theRepublicofBelarus. A role of temperature chart on heating metallic charge while evaluating specific expenses of organic fuel in heating and heat-treating furnaces of mechanical engineering, automotive and tractor industries. 

  11. The use of analytical procedures in the internal audit of the restaurant business expenses

    Directory of Open Access Journals (Sweden)

    T.Yu. Kopotienko

    2015-06-01

    Full Text Available The important task of carrying out the internal audit of expenses is to get the sufficient and reliable audit evidence. This can be achieved by using the analytical procedures in the audit process. The identification of the analytical procedures with the financial analysis of the business activities prevents from the efficient usage of them in the internal audit of the restaurant business expenses. The knowledge of internal auditors about the instructional techniques of analytical procedures and their tasks, depending on the verification steps are insufficient. The purpose of the article is the developing the methods of the internal audit of the restaurant business expenses based on an integrated application of analytical procedures. The nature and purpose of analytical procedures have been investigated in the article. It have been identified the factors influencing on auditor’s decision about the choice of analytical procedures complex. It was recommended to identify among them the purpose of analytical procedures, the type and structure of the enterprise, the source of the available information, the existence of financial and non-financial information, reliability and comparability of the available information. It have been identified the tasks of analytical procedures, depending on the verification steps. It was offered the analytical procedures complex as a part of internal audit of the restaurant business expenses. This complex contains a list of the analytical procedures, instructional techniques of analysis that are used in the appropriate procedure and the brief overview of the content of procedure.

  12. 26 CFR 1.123-1 - Exclusion of insurance proceeds for reimbursement of certain living expenses.

    Science.gov (United States)

    2010-04-01

    ... housing, meals obtained at restaurants which customarily would have been prepared in the residence... extent of the decrease for purposes of computing the limitation. (4) Examples. The application of this... restaurant. A and his spouse incur expenses of $200 for lodging at a motel, $180 for meals which customarily...

  13. 26 CFR 1.274-1 - Disallowance of certain entertainment, gift and travel expenses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Disallowance of certain entertainment, gift and... certain entertainment, gift and travel expenses. Section 274 disallows in whole, or in part, certain expenditures for entertainment, gifts and travel which would otherwise be allowable under Chapter 1 of the Code...

  14. Global optimization for integrated design and control of computationally expensive process models

    NARCIS (Netherlands)

    Egea, J.A.; Vries, D.; Alonso, A.A.; Banga, J.R.

    2007-01-01

    The problem of integrated design and control optimization of process plants is discussed in this paper. We consider it as a nonlinear programming problem subject to differential-algebraic constraints. This class of problems is frequently multimodal and "costly" (i.e., computationally expensive to

  15. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Science.gov (United States)

    2010-04-01

    ... rules in paragraphs (c)(4) and (j) of this section, however, compound interest accruing on such debt (other than compound interest accruing on interest that accrued before the beginning of the year) may be... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of interest expense among...

  16. Hyper-expensive new therapies and the prioritisation of R&D

    OpenAIRE

    Wilson, J. G. S.; Hunter, D.

    2011-01-01

    This background paper - produced for the Nuffield Council on Bioethics Forward Look Seminar 2011 - provides a summary of the ethical arguments and policy issues which arise in considering very expensive medical treatments and their place within a fixed healthcare budget such as the NHS.

  17. 75 FR 45205 - Proposed Information Collection (Request for Details of Expenses) Activity: Comment Request

    Science.gov (United States)

    2010-08-02

    ... correspondence. During the comment period, comments may be viewed online through the FDMS. FOR FURTHER... techniques or the use of other forms of information technology. Title: Request for Details of Expenses, VA... current rate of pension. Pension is an income-based program, and the payable rate depends on the claimant...

  18. 78 FR 29439 - Proposed Information Collection (Request for Details of Expenses) Activity: Comment Request

    Science.gov (United States)

    2013-05-20

    ... correspondence. During the comment period, comments may be viewed online through the FDMS. FOR FURTHER... techniques or the use of other forms of information technology. Title: Request for Details of Expenses, VA... current rate of pension. Pension is an income-based program, and the payable rate depends on the claimant...

  19. 26 CFR 1.41-3A - Base period research expense.

    Science.gov (United States)

    2010-04-01

    ... taxpayers. If, with respect to any determination year, the taxpayer has not been in existence for the number... been in existence for that number of additional 12-month taxable years that is necessary to complete... carrying on a trade or business during 1979 and subsequently incurs qualified research expenses as follows...

  20. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

  1. 26 CFR 1.262-1 - Personal, living, and family expenses.

    Science.gov (United States)

    2010-04-01

    ... property by reason of casualty, etc. (5) Expenses incurred in traveling away from home (which include..., attorney's fees and other costs paid in connection with a divorce, separation, or decree for support are... of the other costs paid in connection with a divorce, legal separation, written separation agreement...

  2. 2015-2016 Travel and Hospitality Expense Reports for Jean Lebel ...

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

    Ruxandra Staicu

    Description: Lunch to discuss IDRC programming in Peru. Date: 2016-02-04. Attendees: 4 (IDRC 2). Location: Ottawa. Total: $68.00. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Jean Lebel, President. Page 2. Working lunch to discuss IDRC programming in Peru, Ambassador Bravo, Counselor ...

  3. 2016-2017 Hospitality Expense Report for Stephen McGurk, Vice ...

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

    Chantal Taylor

    Description: Dinner to discuss IDRC's programming with foreign official. Date: 2017-03-21. Attendees: 3 (IDRC 1). Location: Ottawa. Total: $66.29. Comments: 2016-2017 Hospitality Expense Report for. Stephen McGurk, Vice-President, Programs and Partnership Branch.

  4. 75 FR 873 - Extramural Support Reimbursement of Travel and Subsistence Expenses Toward Living Organ Donation...

    Science.gov (United States)

    2010-01-06

    ... Support Reimbursement of Travel and Subsistence Expenses Toward Living Organ Donation Program AGENCY... of making living donations of their organs. For example, if the community thinks lost wages and... donation of the organ.'' 42 U.S.C. 274e(c)(2). As the Secretary considers rulemaking, she will consider...

  5. Global budgets in Maryland: early evidence on revenues, expenses, and margins in regulated and unregulated services

    DEFF Research Database (Denmark)

    Malmmose, Margit; Mortensen, Karoline; Holm, Claus

    2018-01-01

    suggest that regulated profit ratios for treatment hospitals increased (from 5% in2007 to 8% in 2013) and regulated expense-to-gross patient revenue ratios decreased (75%in 2007 and 68% in 2013) relative to the controls. Simultaneously, the profit margins fortreatment hospitals’ unregulated services...

  6. 2016-2017 Travel Expense Reports for Stephen McGurk, Vice ...

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

    Beata Bialic

    Attend The Fourth Global Symposium on Health Systems. Research. Date(s):. 2016-11-11 to 2016-11-17. Destination(s):. Vancouver. Airfare: $657.47. Other. Transportation: $77.60. Accommodation: $705.04. Meals and. Incidentals: $477.60. Other: $0.00. Total: $1,917.71. Comments: 2016-2017 Travel Expense Reports for ...

  7. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Science.gov (United States)

    2013-08-26

    ... Tax Credit for Employee Health Insurance Expenses of Small Employers AGENCY: Internal Revenue Service... Section 45R(a) provides for a health insurance tax credit in the case of an eligible small employer for... employee enrolled in health insurance coverage offered by the employer in an amount equal to a uniform...

  8. 24 CFR 1000.236 - What are eligible administrative and planning expenses?

    Science.gov (United States)

    2010-04-01

    ... administrative management; (2) Coordination monitoring and evaluation; (3) Preparation of the IHP including data... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false What are eligible administrative...) § 1000.236 What are eligible administrative and planning expenses? (a) Eligible administrative and...

  9. 13 CFR 108.520 - Management Expenses of a NMVC Company.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a NMVC Company. 108.520 Section 108.520 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company Management and Compensation...

  10. Out-of-pocket fertility patient expense: data from a multicenter prospective infertility cohort.

    Science.gov (United States)

    Wu, Alex K; Odisho, Anobel Y; Washington, Samuel L; Katz, Patricia P; Smith, James F

    2014-02-01

    The high costs of fertility care may deter couples from seeking care. Urologists often are asked about the costs of these treatments. To our knowledge previous studies have not addressed the direct out-of-pocket costs to couples. We characterized these expenses in patients seeking fertility care. Couples were prospectively recruited from 8 community and academic reproductive endocrinology clinics. Each participating couple completed face-to-face or telephone interviews and cost diaries at study enrollment, and 4, 10 and 18 months of care. We determined overall out-of-pocket costs, in addition to relationships between out-of-pocket costs and treatment type, clinical outcomes and socioeconomic characteristics on multivariate linear regression analysis. A total of 332 couples completed cost diaries and had data available on treatment and outcomes. Average age was 36.8 and 35.6 years in men and women, respectively. Of this cohort 19% received noncycle based therapy, 4% used ovulation induction medication only, 22% underwent intrauterine insemination and 55% underwent in vitro fertilization. The median overall out-of-pocket expense was $5,338 (IQR 1,197-19,840). Couples using medication only had the lowest median out-of-pocket expenses at $912 while those using in vitro fertilization had the highest at $19,234. After multivariate adjustment the out-of-pocket expense was not significantly associated with successful pregnancy. On multivariate analysis couples treated with in vitro fertilization spent an average of $15,435 more than those treated with intrauterine insemination. Couples spent about $6,955 for each additional in vitro fertilization cycle. These data provide real-world estimates of out-of-pocket costs, which can be used to help couples plan for expenses that they may incur with treatment. Copyright © 2014 American Urological Association Education and Research, Inc. Published by Elsevier Inc. All rights reserved.

  11. Excess Hospitalization Expenses Attributable to Type 2 Diabetes Mellitus in Singapore.

    Science.gov (United States)

    Png, May Ee; Yoong, Joanne; Tan, Chuen Seng; Chia, Kee Seng

    2018-04-20

    To estimate the excess hospitalization expenses attributable to type 2 diabetes mellitus (T2DM) in a high-income Asian country from the health system perspective and the patient perspective. Electronic medical records from a tertiary academic hospital in Singapore from 2012 to 2013 were used to create propensity score-matched cohorts with and without T2DM on the basis of their entry characteristics. A two-part model was then used to control for remaining differences between the cohorts. Excess cost due to diabetes was defined as the difference in hospital expenses between a patient with diabetes and a matched patient without diabetes. As part of the sensitivity analysis, a two-part model without matching and different matching algorithms were used to obtain the range of hospitalization expenses attributable to patients with T2DM. Balance of covariates after matching was investigated. All costs were presented in 2013 US dollars. Mean adjusted excess hospital expense of one hospital visit attributable to diabetes was approximately $1007 and $113 from the health system perspective and the patient perspective, respectively. For the cohort of patients with T2DM in Singapore, this amounts to a total average expenditure of $117 million and $13 million from the health system perspective and the patient perspective, respectively. Hospitalization expenses from diabetes result in a significant cost to the health care system in Singapore. Nevertheless, the excess burden of hospitalization on patients is mitigated significantly by cost sharing, which may reduce financial incentives to avert admissions through preventative care, which is largely out-of-pocket. Copyright © 2018. Published by Elsevier Inc.

  12. Is green energy expensive? Empirical evidence from the Spanish electricity market

    International Nuclear Information System (INIS)

    Ciarreta, Aitor; Espinosa, Maria Paz; Pizarro-Irizar, Cristina

    2014-01-01

    Renewable energy promotion and its cost are at the heart of the energy policy debate in many countries. The question from an economic perspective is how expensive the promotion of renewable sources through price-based incentive schemes is. This paper addresses this issue empirically. We analyze the Spanish electricity market during the period 2008–2012, where renewable energy production rose by 57%. To determine how expensive it was, we first measure the savings due to the spot price reduction driven by the merit order effect and, second, we compute the amount paid as incentives to green energy by the electricity system; the difference between the two is the net cost of green energy to the electricity markets. We present aggregate results for renewable sources as a whole, as well as individual results for each technology. We show that at the initial stages, when renewable capacity was low, green energy promotion paid for itself (2008–2009); however, from 2010 on, when renewable production reached a relatively high level, it started to impose a positive net cost on the system. Finally, we found substantial differences among technologies: wind energy implied the lowest net cost, while solar photovoltaic was the most expensive. - Highlights: • The combination of feed-in tariffs and premiums has been an effective instrument in the promotion of renewable electricity in Spain. • Significant reduction of the daily market price due to RES-E. • Considering the subsidies to RES-E this energy might seem rather expensive for the Spanish electricity system since 2010. • Substantial differences among technologies: wind energy implied the lowest net cost, while solar photovoltaic was the most expensive

  13. Research on the Impacts of Expensive Food and Luxury Goods Import Tariff Adjustment on Chinese Economy and Related Measures

    OpenAIRE

    Qishen Zhou; Mingxing Yang

    2013-01-01

    This study aims to investigate the impacts of expensive food and luxury goods import tariff adjustment on Chinese economy and related measures. Nowadays, Asia especially China has been the world’s biggest expensive food and luxury goods market. However, due to relatively higher luxury import tariff in China, most consumers have chosen to purchase expensive food and luxury goods abroad which leads to a large of domestic consumption cash outflow. Therefore, whether to cut the luxury import tari...

  14. The impact of population aging on medical expenses: A big data study based on the life table.

    Science.gov (United States)

    Wang, Changying; Li, Fen; Wang, Linan; Zhou, Wentao; Zhu, Bifan; Zhang, Xiaoxi; Ding, Lingling; He, Zhimin; Song, Peipei; Jin, Chunlin

    2018-01-09

    This study shed light on the amount and structure of utilization and medical expenses on Shanghai permanent residents based on big data, simulated lifetime medical expenses through combining of expenses data and life table model, and explored the dynamic pattern of aging on medical expenditures. 5 years were taken as the class interval, the study collected and did the descriptive analysis on the medical services utilization and medical expenses information for all ages of Shanghai permanent residents in 2015, simulated lifetime medical expenses by using current life table and cross-section expenditure data. The results showed that in 2015, outpatient and emergency visits per capita in the elderly group (aged 60 and over) was 4.1 and 4.5 times higher than the childhood group (aged 1-14), and the youth and adult group (aged 15-59); hospitalization per capita in the elderly group was 3.0 and 3.5 times higher than the childhood group, and the youth and adult group. People survived in the 60-64 years group, their expected whole medical expenses (105,447 purchasing power parity Dollar) in the rest of their lives accounted for 75.6% of their lifetime. A similar study in Michigan, US showed that the expenses of the population aged 65 and over accounted for 1/2 of lifetime medical expenses, which is much lower than Shanghai. The medical expenses of the advanced elderly group (aged 80 and over) accounted for 38.8% of their lifetime expenses, including 38.2% in outpatient and emergency, and 39.5% in hospitalization, which was slightly higher than outpatient and emergency. There is room to economize in medical expenditures of the elderly people in Shanghai, especially controlling hospitalization expenses is the key to saving medical expenses of elderly people aged over 80 and over.

  15. Influence of Social and Cultural Expenses on the Population’s Pauperization Process

    Directory of Open Access Journals (Sweden)

    Luminiţa Maria Crăciun

    2009-10-01

    Full Text Available Eradication of poverty and economic development are essential for a durable development. High access to production resources and theactivity of effective public institutions are the most important conditions for the fight against poverty. Public and private investments in education,health care and social programs are indispensable for offering market economy integration opportunities to the paupers and to contribute to aneconomic development for everyone’s benefit. The satisfaction of social needs, aiming the improvement of life conditions for each person in a givensociety, defines an aspect of the importance of public expenses. (Economy dictionary, 1999 The amount of public expenses allocated for socioculturalactions has an essential economic and social role and has effect on the education, the professional training and qualification, the cultural,artistic and civilisation level, the quality of medical assistance and infant mortality, the system of social protection.

  16. Claims expenses and limits of liability in third party liability insurances

    International Nuclear Information System (INIS)

    Rehmann, J.

    1992-01-01

    After the Chernobyl accident, more than 300,000 individual claims totalling DM 440 million were settled in Germany, even though the level of radiation was relatively low. This has alerted insurers to the potential level of expenses connected with the handling and settlement of claims following a major nuclear accident which, it is estimated, could amount to DM 50 million per 100,000 claims. The Paris Convention (PC) states the principle of congruence between liability and coverage for nuclear installations. The minimum amounts of liability and coverage must be exclusively reserved for the compensation of accident victims. This paper will show that in PC countries, the majority of claims expenses - both internal and external -are borne by the insurers in addition to the sums insured for the compensation of third parties, with limited extensions of coverage in some cases. The situation is different in non-PC countries, and particularly in the United States of America, where expenses are included in the total sum insured together with compensation payments to third parties. This situation would not pose a problem if the minimum amounts of liability and coverage as stated in the PC were still applicable. In practice, most countries have since increased these amounts substantially, thus reducing the insurers' ability to make the maximum possible capacity available for indemnities to victims. Thus, before further increasing the statutory limits of liability, governments should, when conducting the Nuclear Energy Agency revision of the PC, consider allowing insurers to include claims handling expenses in their total sums insured; with a finite amount of risk, insurers would then be able to commit their full capacity instead of withholding a safety buffer for an open-ended commitment. (author)

  17. Мain stages in the development of systems of accounting expenses

    Directory of Open Access Journals (Sweden)

    N.P. Snachov

    2012-08-01

    Full Text Available The importances of the historical cost indicate a memo public reporting and cost accounting of primitive society. Knowledge of the costs originates from the theory of value. Foundations of modern vision expenses were laid out in the XIX th century. Increasing needs of production were the impetus for the subsequent study of the costs. Costs are subject to control and measure the impact of economic activities of enterprises.

  18. 2016-2017 Expense report for Sophie D'Amours | CRDI - Centre de ...

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

    2016-2017 Expense report for Sophie D'Amours. Ce que nous faisons · Financement · Ressources · À propos du CRDI. Savoir. Innovation. Solutions. Carrières · Communiquez avec nous · Plan du site. Abonnez-vous à notre bulletin pour recevoir les nouvelles du CRDI chaque mois. Abonnez-vous · Droits d'auteur · Éthique ...

  19. The Politics of Budgetary Expenses - Essential Element within the Macroeconomic Politics

    OpenAIRE

    Cibotariu Irina-ªtefana,; Iancu Eugenia,

    2013-01-01

    The budgetary politics, regarded as an assembly of state intervention instruments, generated by the forming processes, by taxes and duties, of the budgetary incomes, of budgetary expenses allotment, as well as on ensuring the budgetary equilibriums represent the budgetary politics of the state, directed towards the goals accomplishment, more or less delimited. In this way, the budgetary politics has been dissociated on more components where one of them, meaning the allotment politics or the b...

  20. Comparison of effectiveness of advertising expenses during broadcasts of main hockey events

    OpenAIRE

    Kozlová, Natálie

    2017-01-01

    Title: Comparison of effectiveness of advertising expenses during broadcasts of main hockey events Objectives: The main goal of this dissertation is to compare the amount of money invested into the commercial advertisement during sport broadcasts at the ČT sport channel with viewer ratings. The used metric is a coefficient computed as a ratio between the viewer rating of the particular broadcast and the corresponding advertisement cost, normalized using Cost per Thousand method. Another goal ...

  1. Medical expenses of urban Chinese patients with stomach cancer during 2002-2011: a hospital-based multicenter retrospective study.

    Science.gov (United States)

    Sun, Xiao-Jie; Shi, Ju-Fang; Guo, Lan-Wei; Huang, Hui-Yao; Yao, Neng-Liang; Gong, Ji-Yong; Sun, Ya-Wen; Liu, Guo-Xiang; Mao, A-Yan; Liao, Xian-Zhen; Bai, Ya-Na; Ren, Jian-Song; Zhu, Xin-Yu; Zhou, Jin-Yi; Mai, Ling; Song, Bing-Bing; Liu, Yu-Qin; Zhu, Lin; Du, Ling-Bin; Zhou, Qi; Xing, Xiao-Jing; Lou, Pei-An; Sun, Xiao-Hua; Qi, Xiao; Wang, Yuanzheng; Cao, Rong; Ren, Ying; Lan, Li; Zhang, Kai; He, Jie; Wang, Jia-Lin; Dai, Min

    2018-04-17

    In China, stomach cancer is the third most common cancer and the third leading cause of cancer death. Few studies have examined Chinese stomach cancer patients' medical expenses and their associated trends. The Cancer Screening Program in Urban China (CanSPUC) is a Major Public Health Project funded by the central government. Through this project, we have extracted patients' medical expenses from hospital billing data to examine the costs of the first course treatments (which refers to 2 months before and 10 months after the date of cancer diagnosis) in Chinese patients with stomach cancer and the associated trends. The expense data of 14,692 urban Chinese patients with stomach cancer were collected from 40 hospitals in 13 provinces. We estimated the inflation-adjusted medical expenses per patient during 2002-2011. We described the time trends of medical expenses at the country-level, and those trends by subgroup, and analyzed the compositions of medical expenses. We constructed the Generalized Linear Mixed (GLM) regression model with Poisson distribution to examine the factors that were associated with medical expenses per patient. The average medical expenses of the first course treatments were about 43,249 CNY (6851 USD) in 2011, more than twice of that in 2002. The expenses increased by an average annual rate of 7.4%. Longer stay during hospitalization and an increased number of episodes of care are the two main contributors to the expense increase. The upward trend of medical expenses was observed in almost all patient subgroups. Drug expenses accounted for over half of the medical expenses. The average medical expenses of the first course (2 months before and 10 months after the date of cancer diagnosis) treatments per stomach cancer patient in urban China in 2011 were doubled during the previous 10 years, and about twice as high as the per capita disposable income of urban households in the same year. Such high expenses indicate that it makes economic

  2. [Hospital care expenses caused by acute fascioliasis, cystic echinococcosis, and neurocysticercosis in Santiago, Chile].

    Science.gov (United States)

    Fica, Alberto; Weitzel, Thomas

    2014-08-01

    Acute fascioliasis (FA), cystic echinococcosis (CE) and neurocysticercosis (NCC) are three endemic parasitic diseases in Chile for whom there is scarce information about the economic impact they represent during management at the hospital. To quantify and compare hospital care expenses caused by these three endemic helminth infections in a Chilean hospital. Retrospective analysis of hospital costs at a referral hospital in Santiago between 2006 and 2010. Hospital databases were used to identify patients with the corresponding infections, and those with sufficient data on hospital costs were included. A total of 16 patients representing 21 cases were identified and analyzed: four with AF, eleven with CE, and six with NCC. Median hospital expenses for cases with AF were US$ 1799 and mainly caused by bed-day costs. Median hospital costs for cases of CE were US$ 4707 and the most important costs components were medications, bed-day costs and consumables. NCC patients had median costs of US$ 1293, which were mainly due to bed-day costs. Non-parenchymatous or mixed forms of NCC showed a trend toward higher hospital costs compared with parenchymatous forms. Although helminth infections in Chile, an upper middle income country, are declining and considered rare in routine clinical practice, hospital care expenses caused by patients with AF, CE, and NCC are high and might still present an important economic burden to the Chilean healthcare system.

  3. A snapshot of catastrophic post-disaster health expenses after Typhoon Haiyan.

    Science.gov (United States)

    Espallardo, Noel; Geroy, Lester Sam; Villanueva, Raul; Gavino, Roy; Nievera, Lucille Angela; Hall, Julie Lyn

    2015-01-01

    This paper provides a snapshot of the health-care costs, out-of-pocket expenditures and available safety nets post-Typhoon Haiyan. This descriptive study used a survey and document review to report direct and indirect health-care costs and existing financial protection mechanisms used by households in two municipalities in the Philippines at one week and at seven months post-Haiyan. Reported out-of-pocket health-care expenses were high immediately after the disaster and increased after seven months. The mean reported out-of-pocket expenses were higher than the reported average household income (US$ 24 to US$ 59). The existing local and national mechanisms for health financing were promising and should be strengthened to reduce out-of-pocket expenses and protect people from catastrophic expenditures. Longer-term mechanisms are needed to ensure financial protection, especially among the poorest, beyond three months when most free services and medicines have ended. Preparedness should include prior registration of households that would ensure protection when a disaster comes.

  4. A snapshot of catastrophic post-disaster health expenses post-Haiyan

    Directory of Open Access Journals (Sweden)

    Noel Espallardo

    2015-11-01

    Full Text Available Introduction: This paper provides a snapshot of the health-care costs, out-of-pocket expenditures and available safety nets post-Typhoon Haiyan. Methods: This descriptive study used a survey and document review to report direct and indirect health-care costs and existing financial protection mechanisms used by households in two municipalities in the Philippines at one week and at seven months post-Haiyan. Results: Reported out-of-pocket health-care expenses were high immediately after the disaster and increased after seven months. The mean reported out-of-pocket expenses were higher than the reported average household income (US$ 24 to US$ 59. Discussion: The existing local and national mechanisms for health financing were promising and should be strengthened to reduce out-of-pocket expenses and protect people from catastrophic expenditures. Longer-term mechanisms are needed to ensure financial protection, especially among the poorest, beyond three months when most free services and medicines have ended. Preparedness should include prior registration of households that would ensure protection when a disaster comes.

  5. Start-up and incremental practice expenses for behavior change interventions in primary care.

    Science.gov (United States)

    Dodoo, Martey S; Krist, Alex H; Cifuentes, Maribel; Green, Larry A

    2008-11-01

    If behavior-change services are to be offered routinely in primary care practices, providers must be appropriately compensated. Estimating what is spent by practices in providing such services is a critical component of establishing appropriate payment and was the objective of this study. In-practice expenditure data were collected for ten different interventions, using a standardized instrument in 29 practices nested in ten practice-based research networks across the U.S. during 2006-2007. The data were analyzed using standard templates to create credible estimates of the expenses incurred for both the start-up period and the implementation phase of the interventions. Average monthly start-up expenses were $1860 per practice (SE=$455). Most start-up expenditures were for staff training. Average monthly incremental costs were $58 ($15 for provision of direct care [SE=$5]; $43 in overhead [SE=$17]) per patient participant. The bulk of the intervention expenditures was spent on the recruitment and screening of patient participants. Primary care practices must spend money to address their patients' unhealthy behaviors--at least $1860 to initiate systematic approaches and $58 monthly per participating patient to implement the approaches routinely. Until primary care payment systems incorporate these expenses, it is unlikely that these services will be readily available.

  6. 41 CFR 302-3.508 - What relocation expenses are not authorized for new appointees or student trainees?

    Science.gov (United States)

    2010-07-01

    ... are not authorized for new appointees or student trainees? 302-3.508 Section 302-3.508 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION... relocation expenses are not authorized for new appointees or student trainees? You must not pay any expenses...

  7. 41 CFR 301-13.3 - What additional travel expenses may my agency pay under this part?

    Science.gov (United States)

    2010-07-01

    ... 13-TRAVEL OF AN EMPLOYEE WITH SPECIAL NEEDS § 301-13.3 What additional travel expenses may my agency... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What additional travel expenses may my agency pay under this part? 301-13.3 Section 301-13.3 Public Contracts and Property...

  8. 41 CFR 301-75.1 - What is the purpose of the allowance for pre-employment interview travel expenses?

    Science.gov (United States)

    2010-07-01

    ... the allowance for pre-employment interview travel expenses? 301-75.1 Section 301-75.1 Public Contracts... RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL General Rules § 301-75.1 What is the purpose of the allowance for pre-employment interview travel expenses? To help you recruit highly qualified individuals. ...

  9. 11 CFR 104.10 - Reporting by separate segregated funds and nonconnected committees of expenses allocated among...

    Science.gov (United States)

    2010-01-01

    ...-Federal candidates. The committee shall also report the amount of each in-kind contribution, independent... nonconnected committees of expenses allocated among candidates and activities. 104.10 Section 104.10 Federal... among candidates and activities. (a) Expenses allocated among candidates. A political committee that is...

  10. 28 CFR 92.5 - What educational expenses does the Police Corps cover, and how will they be paid?

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false What educational expenses does the Police Corps cover, and how will they be paid? 92.5 Section 92.5 Judicial Administration DEPARTMENT OF JUSTICE... Criteria § 92.5 What educational expenses does the Police Corps cover, and how will they be paid? (a...

  11. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property plant and equipment expenses... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS...

  12. 11 CFR 106.7 - Allocation of expenses between Federal and non-Federal accounts by party committees, other than...

    Science.gov (United States)

    2010-01-01

    ... Federal Elections FEDERAL ELECTION COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES... Federal election activities. State, district, and local party committees that choose to allocate expenses... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between Federal and non...

  13. 40 CFR 152.94 - Citation of a public literature study or study generated at government expense.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Citation of a public literature study... literature study or study generated at government expense. (a) An applicant may demonstrate compliance for a... the public literature. (2) A valid study generated by, or at the expense of, any government (Federal...

  14. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Science.gov (United States)

    2010-10-01

    ... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

  15. 26 CFR 1.28-1 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions.

    Science.gov (United States)

    2010-04-01

    ...) Definition of “carried out under” section 505(i). Human clinical testing is not carried out under section 505... disregarded. (B) In-house research expenses. If one member of a group conducts clinical testing on behalf of... expense. For purposes of determining whether the in-house research for that work is clinical testing, the...

  16. 11 CFR 106.8 - Allocation of expenses for political party committee phone banks that refer to a clearly...

    Science.gov (United States)

    2010-01-01

    ..., district, or local committee or organization of a political party where— (1) The communication refers to a... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses for political party... Allocation of expenses for political party committee phone banks that refer to a clearly identified Federal...

  17. Expense and benefit of neoadjuvant treatment in squamous cell carcinoma of the esophagus

    Directory of Open Access Journals (Sweden)

    Hartmann Karl A

    2001-11-01

    Full Text Available Abstract Background The effectiveness of neoadjuvant treatment (NT prior to resection of squamous cell carcinoma of the esophagus (SCCE in terms of prolonged survival has not been proven by randomized trials. Facing considerable financial expenses and with concerns regarding the consumption of the patient's remaining survival time, this study aims to provide rationales for pretreating resection candidates. Methods From March 1986 to March 1999, patients undergoing resection for SCCE were documented prospectively. Since 1989, NT was offered to patients with mainly upper and middle third T3 or T4 tumors or T2 N1 stage who were fit for esophagectomy. Until 1993, NT consisted of chemotherapy. Since that time chemoradiation has also been applied. The parameters for expense and benefit of NT are costs, pretreatment time required, postoperative morbidity and mortality, clinical and histopathological response, and actuarial survival. Results Two hundred and three patients were treated, 170 by surgery alone and 33 by NT + surgery. Postoperative morbidity and mortality were 52% to 30% and 12% to 6%, respectively (p = n.s.. The response to NT was detected in 23 patients (70%. In 11 instances (33%, the primary tumor lesion was histopathologically eradicated. Survival following NT + surgery was significantly prolonged in node-positive patients with a median survival of 12 months to 19 months (p = 0.0193. The average pretreatment time was 113 ± 43 days, and reimbursement for NT to the hospital amounted to Euro 9.834. Conclusions NT did not increase morbidity and mortality. Expenses for pretreatment, particularly time and costs, are considerable. However, taking into account that the results are derived from a non-randomized study, patients with regionally advanced tumor stages seem to benefit, as seen by their prolonged survival.

  18. A NEW APPROACH REGARDING THE EXPENSES IN LOCAL BUDGETS FOR PUBLIC AUTHORITIES

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2013-02-01

    Full Text Available The present study proposes a new approach regarding the expenditures for public authorities covered by localbudgets to streamline their positive impact on the improvment of the financial activitiy of local administrations. Thestudy begins with fixing the place of these expenses within the sphere of public costs from the local budget and continueswith presenting the new legislative framework of their manifestation. In the last part of the study I conceived twoalternatives to reduce the costs involved in the functioning of the local administrative system closely correlated with theterritorial and administrative reorganization of Romania.

  19. Use of less expensive cigarettes in six cities in China: findings from the International Tobacco Control (ITC) China Survey.

    Science.gov (United States)

    Li, Qiang; Hyland, Andrew; Fong, Geoffrey T; Jiang, Yuan; Elton-Marshall, Tara

    2010-10-01

    The existence of less expensive cigarettes in China may undermine public health. The aim of the current study is to examine the use of less expensive cigarettes in six cities in China. Data was from the baseline wave of the International Tobacco Control (ITC) China Survey of 4815 adult urban smokers in 6 cities, conducted between April and August 2006. The percentage of smokers who reported buying less expensive cigarettes (the lowest pricing tertile within each city) at last purchase was computed. Complex sample multivariate logistic regression models were used to identify factors associated with use of less expensive cigarettes. The association between the use of less expensive cigarettes and intention to quit smoking was also examined. Smokers who reported buying less expensive cigarettes at last purchase tended to be older, heavier smokers, to have lower education and income, and to think more about the money spent on smoking in the last month. Smokers who bought less expensive cigarettes at the last purchase and who were less knowledgeable about the health harm of smoking were less likely to intend to quit smoking. Measures need to be taken to minimise the price differential among cigarette brands and to increase smokers' health knowledge, which may in turn increase their intentions to quit.

  20. The funds and the financing of the nuclear future expenses: who is going to pay the bill?

    International Nuclear Information System (INIS)

    Lahorgue, M.B.

    2007-01-01

    Nuclear industry has the particularity to generate from the commissioning of nuclear base installations, expenses of dismantling, of spent fuel processing and radioactive waste management. In view of the importance of the involved amounts and the far term of these expenditures it is important to give security to the financing of the future nuclear expenses. To that purpose, the operators have to evaluate periodically and carefully the whole of the nuclear expenses and constitute the corresponding funds but equally to command enough resources. The rules and the procedures to answer these requirements are so detailed in this text. (N.C.)

  1. Payment or Reimbursement for Certain Medical Expenses for Camp Lejeune Family Members. Final rule.

    Science.gov (United States)

    2017-05-05

    The Department of Veterans Affairs (VA) adopts as final an interim final rule addressing payment or reimbursement of certain medical expenses for family members of Camp Lejeune veterans. Under this rule, VA reimburses family members, or pays providers, for medical expenses incurred as a result of certain illnesses and conditions that may be associated with contaminants present in the base water supply at U.S. Marine Corps Base Camp Lejeune (Camp Lejeune), North Carolina, from August 1, 1953, to December 31, 1987. Payment or reimbursement is made within the limitations set forth in statute and Camp Lejeune family members receive hospital care and medical services that are consistent with the manner in which we provide hospital care and medical services to Camp Lejeune veterans. The statutory authority has since been amended to also include certain veterans' family members who resided at Camp Lejeune, North Carolina, for no less than 30 days (consecutive or nonconsecutive) between August 1, 1953, and December 31, 1987. This final rule will reflect that statutory change and will address public comments received in response to the interim final rule.

  2. Principle of accrual and compliance of income and expenses in accounting system

    Directory of Open Access Journals (Sweden)

    V.V. Travin

    2017-12-01

    Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

  3. An evaluation of the impact of reducing energy subsidies on living expenses of households

    International Nuclear Information System (INIS)

    Saboohi, Y.

    2001-01-01

    A policy of subsidizing energy has been pursued in the Islamic Republic of Iran to help the poor and to utilize the relative advantages of the country. But it has been realized that energy subsidy has led to market distortion and welfare loss. Hence, elimination of energy subsidy is considered as a crucial matter. Changes in energy policy are hindered by the uncertainty on the impact of reducing energy subsidy on the living expenses of population. In the present article the distribution of resources through energy subsidy is evaluated; and the direct and indirect effect of eliminating energy subsidies on the living expenses is estimated with the help of an analytical tool that has been developed. It is then concluded that additional financial resources obtained from reduction of energy subsidies could be allocated for compensating the decrease in purchasing power of households. The results of analysis reveal that more egalitarian distribution of resources and helping the poor could be achieved through implementation of a progressive policy of social security that is supported by financial resources available from elimination of energy subsidies. (author)

  4. Why Are Diabetes Medications So Expensive and What Can Be Done to Control Their Cost?

    Science.gov (United States)

    McEwen, Laura N; Casagrande, Sarah Stark; Kuo, Shihchen; Herman, William H

    2017-09-01

    The purposes of this study were to describe how medication prices are established, to explain why antihyperglycemic medications have become so expensive, to show trends in expenditures for antihyperglycemic medications, and to highlight strategies to control expenditures in the USA. In the U.S., pharmaceutical manufacturers set the prices for new products. Between 2002 and 2012, expenditures for antihyperglycemic medications increased from $10 billion to $22 billion. This increase was primarily driven by expenditures for insulin which increased sixfold. The increase in insulin expenditures may be attributed to several factors: the shift from inexpensive beef and pork insulins to more expensive genetically engineered human insulins and insulin analogs, dramatic price increases for the available insulins, physician prescribing practices, policies that limit payers' abilities to negotiate prices, and nontransparent negotiation of rebates and discounts. The costs of antihyperglycemic medications, especially insulin, have become a barrier to diabetes treatment. While clinical interventions to shift physician prescribing practices towards lower cost drugs may provide some relief, we will ultimately need policy interventions such as more stringent requirements for patent exclusivity, greater transparency in medication pricing, greater opportunities for price negotiation, and outcomes-based pricing models to control the costs of antihyperglycemic medications.

  5. Florida's model of nursing home Medicaid reimbursement for disaster-related expenses.

    Science.gov (United States)

    Thomas, Kali S; Hyer, Kathryn; Brown, Lisa M; Polivka-West, LuMarie; Branch, Laurence G

    2010-04-01

    This study describes Florida's model of Medicaid nursing home (NH) reimbursement to compensate NHs for disaster-related expenses incurred as a result of 8 hurricanes within a 2-year period. This Florida model can serve as a demonstration for a national model for disaster-related reimbursement. Florida reimburses NHs for approved disaster-related costs through hurricane interim rate requests (IRRs). The state developed its unique Medicaid per diem rate temporary add-on by adapting its standard rate-setting reimbursement methodology. To understand the payment mechanisms and the costs that facilities incurred as a result of natural disasters, we examined the IRRs and cost reports for facilities requesting and receiving reimbursement. Cost reports and IRR applications indicated that Florida Medicaid spent close to $16 million to pay for hurricane-related costs to NHs. Without Florida's Hurricane IRR program, many facilities would have not been reimbursed for their hurricane-related costs. Florida's model is one that Medicare and other states should consider adopting to ensure that NHs receive adequate reimbursement for disaster-related expenses, including tornadoes, earthquakes, floods, blizzards, and other catastrophic events.

  6. The value of online learning and MRI: finding a niche for expensive technologies.

    Science.gov (United States)

    Cook, David A

    2014-11-01

    The benefits of online learning come at a price. How can we optimize the overall value? Critically appraise the value of online learning. Narrative review. Several prevalent myths overinflate the value of online learning. These include that online learning is cheap and easy (it is usually more expensive), that it is more efficient (efficiency depends on the instructional design, not the modality), that it will transform education (fundamental learning principles have not changed), and that the Net Generation expects it (there is no evidence of pent-up demand). However, online learning does add real value by enhancing flexibility, control and analytics. Costs may also go down if disruptive innovations (e.g. low-cost, low-tech, but instructionally sound "good enough" online learning) supplant technically superior but more expensive online learning products. Cost-lowering strategies include focusing on core principles of learning rather than technologies, using easy-to-learn authoring tools, repurposing content (organizing and sequencing existing resources rather than creating new content) and using course templates. Online learning represents just one tool in an educator's toolbox, as does the MRI for clinicians. We need to use the right tool(s) for the right learner at the right dose, time and route.

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

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

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

  8. 41 CFR 301-11.9 - When does per diem or actual expense entitlement start/stop?

    Science.gov (United States)

    2010-07-01

    ... Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER... authorized point and ends on the day you return to your home, office or other authorized point. ...

  9. 42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

    Science.gov (United States)

    2010-10-01

    ... its approved HIT planning advance planning document and health information technology implementation... and expenses of Medicaid provider health information technology adoption and operation. 495.364... SERVICES (CONTINUED) STANDARDS AND CERTIFICATION STANDARDS FOR THE ELECTRONIC HEALTH RECORD TECHNOLOGY...

  10. Can price controls reduce pharmaceutical expenses? A case study of antibacterial expenditures in 12 Chinese hospitals from 1996 to 2005.

    Science.gov (United States)

    Han, Sheng; Liang, Huigang; Su, Weiping; Xue, Yajiong; Shi, Luwen

    2013-01-01

    The objective of this article is to investigate whether the Chinese government's pricing policies have reduced pharmaceutical expenses. The purchasing records for systemic antibacterial drugs of 12 hospitals in Beijing from 1996 to 2005 were analyzed by separating the expenditure growth into three components: the price change, the volume change, and the structure change. Our results reveal that the structure change is the dominant determinant of drug expenditure growth. Despite lowered prices, the antibacterial drug expenditure was raised because more expensive drugs in the same therapeutic category were prescribed. It is insufficient to rely only on pricing policies to reduce drug expenses, given that physicians could circumvent the policy by prescribing more expensive drugs. In addition, physician behaviors need to be regulated to eliminate unnecessary overprescribing.

  11. 14 CFR 298.63 - Reporting of aircraft operating expenses and related statistics by small certificated air carriers.

    Science.gov (United States)

    2010-01-01

    ..., which is available from the BTS' Office of Airline Information. In the space provided for “Aircraft Code... include traffic solicitor salaries, traffic commissions, passenger food expense, traffic liability...

  12. Is Laughing at the Expense of Victims and Offenders a Red Flag? Humor and Secondary Traumatic Stress.

    Science.gov (United States)

    Craun, Sarah W; Bourke, Michael L

    2015-01-01

    Those who work with human trauma often use humor to handle job stressors. Research has demonstrated that lighthearted humor is related to lower secondary traumatic stress scores, while gallows humor has the inverse relationship. This work explores how three types of humor relate to secondary traumatic stress: (a) humor at the expense of victims, (b) humor at the expense of offenders, and (c) humor containing sexual innuendo. Internet crimes against children taskforce personnel completed questionnaires about secondary traumatic stress and coping techniques. Humor at the expense of victims was rarely used, but when it was, it was indicative of higher secondary traumatic stress. There were no relationships between secondary traumatic stress and the use of humor at the expense of offenders or humor containing sexual innuendo.

  13. THE ANALYSIS OF TOTAL EXPENSES AT 1000 LEI TOTAL REVENUES AND OF THE RESULT OF THE GROWTH OF THEIR EFFICIENCY

    Directory of Open Access Journals (Sweden)

    LĂPĂDUŞI MIHAELA LOREDANA

    2013-12-01

    Full Text Available act The analysis of the company’s expenses is mainly important in the management and control activity, because it highlights the way in which are used the resources (material, human, financial and the impact of their allocation on the company’s performances. The optimization of the level of costs or the their reduction, where it is possible, without affecting the quality of the products and working conditions of the activity, represent the primary objectives of the management of companies.[9] Expenses have been and will remain one of the key indicators of a company requiring continuous application of a control and monitoring mechanism because when it comes to expenses we never speak of their growth, but their reduction. This reduction is the main objective of any economic agent that will result in increasing the efficiency of the entire activity. The costs of a company reflect in cash the total consumption of material, human and financial resources used in manufacturing and selling of the products. The level, dynamics and structure of these expenses reflect synthetically the activity of industrial enterprises when using effectively the available resources. The purpose of this article is to analyze synthetically a company's expenses efficiency based on the efficiency ratio of total expenses at 1000 lei total revenues and the purpose of the article results in a set of conclusions that will highlight a number of important issues concerning the role and the importance of the efficiency of total expenses related to total revenue, as well as the result of the growth of the efficiency of total expenses.

  14. Payment or reimbursement for certain medical expenses for Camp Lejeune family members. Interim final rule.

    Science.gov (United States)

    2014-09-24

    The Department of Veterans Affairs (VA) is promulgating regulations to implement statutory authority to provide payment or reimbursement for hospital care and medical services provided to certain veterans' family members who resided at Camp Lejeune, North Carolina, for at least 30 days during the period beginning on January 1, 1957, and ending on December 31, 1987. Under this rule, VA will reimburse family members, or pay providers, for medical expenses incurred as a result of certain illnesses and conditions that may be attributed to exposure to contaminated drinking water at Camp Lejeune during this time period. Payment or reimbursement will be made within the limitations set forth in statute and Camp Lejeune family members will receive hospital care and medical services that are consistent with the manner in which we provide hospital care and medical services to Camp Lejeune veterans.

  15. The Expensive-Tissue Hypothesis in Vertebrates: Gut Microbiota Effect, a Review

    Directory of Open Access Journals (Sweden)

    Chun Hua Huang

    2018-06-01

    Full Text Available The gut microbiota is integral to an organism’s digestive structure and has been shown to play an important role in producing substrates for gluconeogenesis and energy production, vasodilator, and gut motility. Numerous studies have demonstrated that variation in diet types is associated with the abundance and diversity of the gut microbiota, a relationship that plays a significant role in nutrient absorption and affects gut size. The Expensive-Tissue Hypothesis states (ETH that the metabolic requirement of relatively large brains is offset by a corresponding reduction of the other tissues, such as gut size. However, how the trade-off between gut size and brain size in vertebrates is associated with the gut microbiota through metabolic requirements still remains unexplored. Here, we review research relating to and discuss the potential influence of gut microbiota on the ETH.

  16. The effect of investor-owned chain acquisitions on hospital expenses and staffing.

    Science.gov (United States)

    Manheim, L M; Shortell, S M; McFall, S

    1989-01-01

    Much concern has been raised about the effect of "corporatization" of health through the expansion of investor-owned hospital chains. One method of expansion is through hospital acquisition. At issue is the question of the effect of acquisitions on expenses and on such patient care inputs as staffing levels. In this article, we examine the effect of acquisition by one investor-owned chain on hospital costs and staffing. Subsequent to acquisition, hospital costs increase and staffing decreases, relative to competitor hospitals. However, since investor-owned hospitals not recently acquired do not have higher cost levels than their competitors, the increase in costs appears to be due to factors associated with the acquisition itself rather than factors associated with being an investor-owned hospital. Under the retrospective payment system in effect at the time, revenues also were higher for acquired hospitals. Under prospective payment, increasing revenues has been more difficult, decreasing acquisition incentives. PMID:2807933

  17. Guidelines for evaluation of the environmental expense in the nuclear fuel cycle

    International Nuclear Information System (INIS)

    Komatsu, Cintia Nagako

    2008-01-01

    The main objective of this research is to establish guidelines to fit the environment account in the nuclear fuel cycle, using as study of case the uranium hexafluoride production unit of Centro Tecnologico da Marinha in Sao Paulo. The environment accounting, branch of the accounting science, supply a source of tools capable to measure the protection efforts, the nature preservation, the environment monitoring and the recovering during all the conversion phase (since the uranium concentrated, the yellow cake, up to the Uranium hexafluoride production). It was performed several researches, visits to the Centre, databank creation, interviews and extensive consulting to the preliminary safety report, in order to obtain the percentage of the total expenses related to environment protection in regarding to the total amount invested in the unit. It was also evaluated the total preserved green area making possible a preliminary environment accounting balance. (author)

  18. Multi-chain Markov chain Monte Carlo methods for computationally expensive models

    Science.gov (United States)

    Huang, M.; Ray, J.; Ren, H.; Hou, Z.; Bao, J.

    2017-12-01

    Markov chain Monte Carlo (MCMC) methods are used to infer model parameters from observational data. The parameters are inferred as probability densities, thus capturing estimation error due to sparsity of the data, and the shortcomings of the model. Multiple communicating chains executing the MCMC method have the potential to explore the parameter space better, and conceivably accelerate the convergence to the final distribution. We present results from tests conducted with the multi-chain method to show how the acceleration occurs i.e., for loose convergence tolerances, the multiple chains do not make much of a difference. The ensemble of chains also seems to have the ability to accelerate the convergence of a few chains that might start from suboptimal starting points. Finally, we show the performance of the chains in the estimation of O(10) parameters using computationally expensive forward models such as the Community Land Model, where the sampling burden is distributed over multiple chains.

  19. Expenses for creating software as an object of accounting: the nature and classification

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-12-01

    Full Text Available The reasons of development of the accounting classification of expenses for computer programs have been grounded. The features of the market of IT services in Ukraine have been analyzed and its future prospects have been determined. The reasons to provide users with information of the costs of creating computer programs have been defined and grounded. Complex classification of computer software creating costs based on the selection of six characteristics (for stage by creating a computer program; for the ability to be expenced on specific computer program; for the connection of costs with created computer program; for constancy; for the elements of costs; for the value chain have been developed and grounded. Information prerequisites to ensure the effectiveness of strategic management process of creating computer software based on the classification of costs in the value chain have been allocated. Role of complex classification of computer software creating costs in accounting have been grounded.

  20. Broadcast Expenses Controlling Techniques in Mobile Ad-hoc Networks: A Survey

    Directory of Open Access Journals (Sweden)

    Naeem Ahmad

    2016-07-01

    Full Text Available The blind flooding of query packets in route discovery more often characterizes the broadcast storm problem, exponentially increases energy consumption of intermediate nodes and congests the entire network. In such a congested network, the task of establishing the path between resources may become very complex and unwieldy. An extensive research work has been done in this area to improve the route discovery phase of routing protocols by reducing broadcast expenses. The purpose of this study is to provide a comparative analysis of existing broadcasting techniques for the route discovery phase, in order to bring about an efficient broadcasting technique for determining the route with minimum conveying nodes in ad-hoc networks. The study is designed to highlight the collective merits and demerits of such broadcasting techniques along with certain conclusions that would contribute to the choice of broadcasting techniques.

  1. The effect of marketing expenses on car sales – an empirical analysis

    Directory of Open Access Journals (Sweden)

    Tudose Mihaela Brînduşa

    2017-01-01

    Full Text Available The paper assesses empirically the relationship between marketing expenditures and sales in a highly competitive industry, namely automotive, by analyzing the marketing expending of Automobile Dacia S.A. The first part of the paper presents the state-of-the-art and discusses the studies previously conducted which focus on the structure, dynamic and the impact of marketing expenses, while the second part consists in an empirical analysis conducted on Automobile Dacia S.A. marketing spending. The results of the study show that the company managed to increase its’ market share by adopting differentiated marketing for each geographical area. Although the research revealed that the allocation percentage from sales for marketing spending is relatively low (5-6%, the analysis conducted on the cost per unit sold reveals a share of 3% on marketing spending.

  2. R&D Expenses and Share Value in The Japanese Stock Market

    Directory of Open Access Journals (Sweden)

    Sophie Nivoix

    2014-11-01

    Full Text Available The growing influence of technology in business activities is driving many firms to devote a greater amount of resources to research and development. It is therefore crucial to understand how the stock market evaluates the benefits of R&D. In this paper, our aim is to investigate whether Japanese investors have rewarded firms that heavily invest in R&D. We first document that R&D expenses have remained fairly stable relative to sales in the past eight years, but with large variations within and between industries. We then show that R&Dfirms have achieved a higher return relative to non-R&D firms. However, our regressions and investment simulations indicate that the relation between R&D intensity and stock returns is not significant, suggesting that the Japanese stock market is semi-strong efficient.

  3. HANFORD CANYON DISPOSITION INITIATIVE (CDI). A BETTER SOLUTION TO AN EXPENSIVE WASTE DISPOSAL PROBLEM

    International Nuclear Information System (INIS)

    McGuire, J.J.; MacFarlan, G.M.; Jacques, I.D.; Goodenough, James D.

    2003-01-01

    Environmental cleanup that is occurring at most U.S. Department of Energy (DOE) sites is going to be long and expensive. How expensive can really only be answered when cleanup paths forward have been identified, agreed to, and planned. In addition, all the major issues must have been identified. This also means being able to answer the question ''What about the waste?'' Where the waste goes and how it will be handled greatly affects the cost. However, within the mandatory safety and legal envelope, ingenuity can play a huge role in keeping the cost down, getting necessary decisions made earlier in the process, and being protective of the worker, public, and the environment. This paper examines how ingenuity addressed a cleanup action that had no agreed to and identified path forward and resulted in a decision made early that has spurred thinking on what to do with the other similar waste cleanup situations. The Canyon Disposition Initiative (CDI) is an example of finding a better way to address a specific problem, getting agreement on a path forward, opening the options for waste disposal, and reducing the time line for final disposition. For the CDI, the challenge was whether an old inactive building designed for reprocessing and used for multiple missions during its lifetime could be economically and sufficiently characterized to satisfy and bring consensus among groups with vastly different view points. The CDI has actively involved members of various DOE offices (i.e., Waste Management, Science and Technology, Environmental Restoration, and Facility Transition), the U.S. Environmental Protection Agency (EPA), Washington State Department of Ecology (Ecology), Hanford Advisory Board (HAB), and the three affected Tribal Nations. The ability to partner between these diverse groups has allowed the CDI to go from a concept, to a funded priority project, to a complete review of various alternatives, and finally to a proposed plan to demonstrate the wisdom of finding a

  4. Committee-Based Active Learning for Surrogate-Assisted Particle Swarm Optimization of Expensive Problems.

    Science.gov (United States)

    Wang, Handing; Jin, Yaochu; Doherty, John

    2017-09-01

    Function evaluations (FEs) of many real-world optimization problems are time or resource consuming, posing a serious challenge to the application of evolutionary algorithms (EAs) to solve these problems. To address this challenge, the research on surrogate-assisted EAs has attracted increasing attention from both academia and industry over the past decades. However, most existing surrogate-assisted EAs (SAEAs) either still require thousands of expensive FEs to obtain acceptable solutions, or are only applied to very low-dimensional problems. In this paper, a novel surrogate-assisted particle swarm optimization (PSO) inspired from committee-based active learning (CAL) is proposed. In the proposed algorithm, a global model management strategy inspired from CAL is developed, which searches for the best and most uncertain solutions according to a surrogate ensemble using a PSO algorithm and evaluates these solutions using the expensive objective function. In addition, a local surrogate model is built around the best solution obtained so far. Then, a PSO algorithm searches on the local surrogate to find its optimum and evaluates it. The evolutionary search using the global model management strategy switches to the local search once no further improvement can be observed, and vice versa. This iterative search process continues until the computational budget is exhausted. Experimental results comparing the proposed algorithm with a few state-of-the-art SAEAs on both benchmark problems up to 30 decision variables as well as an airfoil design problem demonstrate that the proposed algorithm is able to achieve better or competitive solutions with a limited budget of hundreds of exact FEs.

  5. Estimation of expenses for low and intermediate level radioactive waste repository project in Croatia up to site license acquisition

    International Nuclear Information System (INIS)

    Schaller, A.; Lokner, V.; Subasic, D.

    2003-01-01

    The expenses needed for development of low- and intermediate level radioactive waste (LILW) repository project in Croatia include: (a) preliminary activities, (b) preparatory activities, and (c) preparing of environmental impact study. The first group of expenses are referring to the project leading activities, project plan updating, build-up of required infrastructure, preparing of licensing documentation, site investigations, data acquisition programme, pre-operational radio-ecological monitoring, modelling, safety analysis (first iteration) and public related activities. Preparatory activities are referring to purchasing of land for repository and preparatory activities for carrying out of on-site investigations, while third group of expenses are related to preparation and validation of Environmental impact study. It was found out that about 50 % of total expenses refer to build-up of infrastructure. Additional 25 % finances are related to radio-ecological monitoring, site investigations and development of calculations and models, while remaining 25 % of total estimated sum is expected to be spent for repository safety assessment, public relations, purchasing and preparing the on-site terrain for construction, etc. It was calculated 607 EUR per m3 of LILW to be needed up to site license acquisition. According to the world-wide practice, by extrapolating of additional expenses necessary for construction of the repository and acquisition of operational license, it comes out the cost of 1.723 EUR per m3 of LILW for shallow-ground and 2.412 EUR per m3 of LILW for tunnel repository. The estimated expenses for Croatia are within the span of expenses for the same purpose in the countries considered. Expected duration of the project performance up to acquisition of the site license is 4 years and 3 months. (author)

  6. 41 CFR 304-3.6 - May I inform a non-Federal source of my agency's authority to accept payment for travel expenses...

    Science.gov (United States)

    2010-07-01

    ...-Federal source of my agency's authority to accept payment for travel expenses to attend a meeting? 304-3.6... agency's authority to accept payment for travel expenses to attend a meeting? Yes, you or your agency may inform the non-Federal source of your agency's authority to accept payment for travel expenses to attend...

  7. 47 CFR 101.82 - Reimbursement and relocation expenses in the 2110-2150 MHz and 2160-2200 MHz bands.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 5 2010-10-01 2010-10-01 false Reimbursement and relocation expenses in the... License Transfers, Modifications, Conditions and Forfeitures § 101.82 Reimbursement and relocation expenses in the 2110-2150 MHz and 2160-2200 MHz bands. (a) Reimbursement and relocation expenses for the...

  8. Minimally invasive oesophagectomy more expensive than open despite shorter length of stay.

    Science.gov (United States)

    Dhamija, Anish; Dhamija, Ankit; Hancock, Jacquelyn; McCloskey, Barbara; Kim, Anthony W; Detterbeck, Frank C; Boffa, Daniel J

    2014-05-01

    The minimally invasive oesophagectomy (MIO) approach offers a number of advantages over open approaches including reduced discomfort, shorter length of stay and a faster recovery to baseline status. On the other hand, minimally invasive procedures typically are longer and consume greater disposable instrumentation, potentially resulting in a greater overall cost. The objective of this study was to compare costs associated with various oesophagectomy approaches for oesophageal cancer. An institutional Resource Information Management System (RIMS) was queried for cost data relating to hospital expenditures (as opposed to billings or collections). The RIMS was searched for patients undergoing oesophagectomy for oesophageal cancer between 2003 and 2012 via minimally invasive, open transthoracic (OTT) (including Ivor Lewis, modified McKeown or thoracoabdominal) or transhiatal approaches. Patients that were converted from minimally invasive to open, or involved hybrid procedures, were excluded. A total of 160 oesophagectomies were identified, including 61 minimally invasive, 35 open transthoracic and 64 transhiatal. Costs on the day of surgery averaged higher in the MIO group ($12 476 ± 2190) compared with the open groups, OTT ($8202 ± 2512, P < 0.0001) or OTH ($5809 ± 2575, P < 0.0001). The median costs associated with the entire hospitalization also appear to be higher in the MIO group ($25 935) compared with OTT ($24 440) and OTH ($15 248). The average length of stay was lowest in the MIO group (11 ± 9 days) compared with OTT (19 ± 18 days, P = 0.006) and OTH (18 ± 28 days P = 0.07). The operative mortality was similar in the three groups (MIO = 3%, OTT = 9% and OTH = 3%). The operating theatre costs associated with minimally invasive oesophagectomy are significantly higher than OTT or OTH approaches. Unfortunately, a shorter hospital stay after MIO does not consistently offset higher surgical expense, as total hospital costs trend higher in the MIO patients. In

  9. Expensive, Frustrating and Perilous: Lessons Learned from Charting New Waters in Liberalized Markets

    Energy Technology Data Exchange (ETDEWEB)

    Hastings, Matthew T.

    2007-07-01

    By 2030 utilities will have spent billions in investment to maintain, upgrade and expand their infrastructure. To attract investment utilities operating in liberalized markets will increasingly be required to report, perform and operate in ways that are very different from the current. Market liberalization, or deregulation, of the electricity sector has been an ongoing process in the United States for almost two decades. Every single element of utility management, operations and finance has changed dramatically and irrevocably. Building and maintaining investor confidence in the utility sector will be an ongoing challenge for every individual player. The US experience has demonstrated that open markets are much less tolerant of management missteps and failures to reach stated goals and objectives. The US experience has resulted in a range of ''lessons learned'' that will be of interest to market players as they develop and implement strategies to build and maintain competitive position. This paper discusses elements of the US experience, and the pursuant opportunities for international players to benefit from, the expensive and often times painful ''lessons learned''. (auth)

  10. Enhancing of Carriers’ Liabilities in the Rotterdam Rules – Too Expensive Costs for Navigational Safety?

    Directory of Open Access Journals (Sweden)

    P. Sooksripaisarnkit

    2014-06-01

    Full Text Available The United Nations Convention on Contracts for the International Carriage of Goods Wholly or Partly by Sea (the ‘Rotterdam Rules’ was adopted by the General Assembly of the United Nations on 11 December 2008. The Rotterdam Rules contain two oft-criticised changes from the existing regime governing international carriage of goods widely adopted among maritime nations, namely the International Convention for the Unification of Certain Rules Relating to Bills of Lading, Brussels, 25 August 1924 (the ‘Hague Rules’ and its subsequent Protocol in 1968 (the ‘Visby Protocol’ or the ‘Hague-Visby Rules’. These changes are, namely, an extension of the carrier’s obligations to maintain seaworthy vessel throughout the voyage (Article 14 and a deletion of an exclusion of carrier’s liabilities due to negligent navigation (Article 17. This paper addresses implications of these changes and assess whether ship-owners and ship-operators can comply with these without having to incur excessive additional expenses.

  11. Halide-Enhanced Catalytic Activity of Palladium Nanoparticles Comes at the Expense of Catalyst Recovery

    Directory of Open Access Journals (Sweden)

    Azzedine Bouleghlimat

    2017-09-01

    Full Text Available In this communication, we present studies of the oxidative homocoupling of arylboronic acids catalyzed by immobilised palladium nanoparticles in aqueous solution. This reaction is of significant interest because it shares a key transmetallation step with the well-known Suzuki-Miyaura cross-coupling reaction. Additives can have significant effects on catalysis, both in terms of reaction mechanism and recovery of catalytic species, and our aim was to study the effect of added halides on catalytic efficiency and catalyst recovery. Using kinetic studies, we have shown that added halides (added as NaCl and NaBr can increase the catalytic activity of the palladium nanoparticles more than 10-fold, allowing reactions to be completed in less than half a day at 30 °C. However, this increased activity comes at the expense of catalyst recovery. The results are in agreement with a reaction mechanism in which, under conditions involving high concentrations of chloride or bromide, palladium leaching plays an important role. Considering the evidence for analogous reactions occurring on the surface of palladium nanoparticles under different reaction conditions, we conclude that additives can exert a significant effect on the mechanism of reactions catalyzed by nanoparticles, including switching from a surface reaction to a solution reaction. The possibility of this switch in mechanism may also be the cause for the disagreement on this topic in the literature.

  12. A kind of balance between exploitation and exploration on kriging for global optimization of expensive functions

    International Nuclear Information System (INIS)

    Dong, Huachao; Song, Baowei; Wang, Peng; Huang, Shuai

    2015-01-01

    In this paper, a novel kriging-based algorithm for global optimization of computationally expensive black-box functions is presented. This algorithm utilizes a multi-start approach to find all of the local optimal values of the surrogate model and performs searches within the neighboring area around these local optimal positions. Compared with traditional surrogate-based global optimization method, this algorithm provides another kind of balance between exploitation and exploration on kriging-based model. In addition, a new search strategy is proposed and coupled into this optimization process. The local search strategy employs a kind of improved 'Minimizing the predictor' method, which dynamically adjusts search direction and radius until finds the optimal value. Furthermore, the global search strategy utilizes the advantage of kriging-based model in predicting unexplored regions to guarantee the reliability of the algorithm. Finally, experiments on 13 test functions with six algorithms are set up and the results show that the proposed algorithm is very promising.

  13. A Modified Model to Estimate Building Rental Multipiers Accounting for Advalorem Operating Expenses

    Directory of Open Access Journals (Sweden)

    Smolyak S.A.

    2016-09-01

    Full Text Available To develop ideas on building element valuation contained in the first article on the subject published in REMV, we propose an elaboration of the approach accounting for ad valorem expenses incidental to property management, such as land taxes, income/capital gains tax, and insurance premium costs; all such costs, being of an ad valorem nature in the first instance, cause circularity in the logic of the model, which, however, is not intractable under the proposed approach. The resulting formulas for carrying out practical estimation of building rental multipliers and, in consequence, of building values, turn out to be somewhat modified, and we demonstrate the sensitivity of the developed approach to the impact of these ad valorem factors. On the other hand, it is demonstrated that (accounting for building depreciation charges, which should seemingly be included among the considered ad valorem factors, cancel out and do not have any impact on the resulting estimates. However, treating the depreciation of buildings in quantifiable economic terms as a reduction in derivable operating benefits over time (instead of mere physical indications, such as age, we also demonstrate that the approach has implications for estimating the economic service lives of buildings and can be practical when used in conjunction with the market-related approach to valuation – from which the requisite model inputs can be extracted as shown in the final part of the paper.

  14. Building more powerful less expensive supercomputers using Processing-In-Memory (PIM) LDRD final report.

    Energy Technology Data Exchange (ETDEWEB)

    Murphy, Richard C.

    2009-09-01

    This report details the accomplishments of the 'Building More Powerful Less Expensive Supercomputers Using Processing-In-Memory (PIM)' LDRD ('PIM LDRD', number 105809) for FY07-FY09. Latency dominates all levels of supercomputer design. Within a node, increasing memory latency, relative to processor cycle time, limits CPU performance. Between nodes, the same increase in relative latency impacts scalability. Processing-In-Memory (PIM) is an architecture that directly addresses this problem using enhanced chip fabrication technology and machine organization. PIMs combine high-speed logic and dense, low-latency, high-bandwidth DRAM, and lightweight threads that tolerate latency by performing useful work during memory transactions. This work examines the potential of PIM-based architectures to support mission critical Sandia applications and an emerging class of more data intensive informatics applications. This work has resulted in a stronger architecture/implementation collaboration between 1400 and 1700. Additionally, key technology components have impacted vendor roadmaps, and we are in the process of pursuing these new collaborations. This work has the potential to impact future supercomputer design and construction, reducing power and increasing performance. This final report is organized as follow: this summary chapter discusses the impact of the project (Section 1), provides an enumeration of publications and other public discussion of the work (Section 1), and concludes with a discussion of future work and impact from the project (Section 1). The appendix contains reprints of the refereed publications resulting from this work.

  15. A Practical, Robust Methodology for Acquiring New Observation Data Using Computationally Expensive Groundwater Models

    Science.gov (United States)

    Siade, Adam J.; Hall, Joel; Karelse, Robert N.

    2017-11-01

    Regional groundwater flow models play an important role in decision making regarding water resources; however, the uncertainty embedded in model parameters and model assumptions can significantly hinder the reliability of model predictions. One way to reduce this uncertainty is to collect new observation data from the field. However, determining where and when to obtain such data is not straightforward. There exist a number of data-worth and experimental design strategies developed for this purpose. However, these studies often ignore issues related to real-world groundwater models such as computational expense, existing observation data, high-parameter dimension, etc. In this study, we propose a methodology, based on existing methods and software, to efficiently conduct such analyses for large-scale, complex regional groundwater flow systems for which there is a wealth of available observation data. The method utilizes the well-established d-optimality criterion, and the minimax criterion for robust sampling strategies. The so-called Null-Space Monte Carlo method is used to reduce the computational burden associated with uncertainty quantification. And, a heuristic methodology, based on the concept of the greedy algorithm, is proposed for developing robust designs with subsets of the posterior parameter samples. The proposed methodology is tested on a synthetic regional groundwater model, and subsequently applied to an existing, complex, regional groundwater system in the Perth region of Western Australia. The results indicate that robust designs can be obtained efficiently, within reasonable computational resources, for making regional decisions regarding groundwater level sampling.

  16. Inequality in the distribution of expense allocated to the main energy fuels for Mexican households. 1968-2006

    Energy Technology Data Exchange (ETDEWEB)

    Rosas-Flores, Jorge Alberto [Division de Estudios de Posgrado, Facultad de Ingenieria, Universidad Nacional Autonoma de Mexico, Ciudad Universitaria Coyoacan 04510, DF (Mexico); Morillon Galvez, David; Fernandez Zayas, Jose Luis [Instituto de Ingenieria, Universidad Nacional Autonoma de Mexico, Ciudad Universitaria, Coyoacan 04510, DF (Mexico)

    2010-09-15

    Energy is a decisive and essential factor to provide quality of life, technological development related to its use, and an economic development overview of a given country. This essay presents the expense distribution allocated to the main fuel sources used at Mexican households. The essay herein was carried out for the 1968-2006 period. The main purpose of this essay is to determine the expense allocation of the main energy fuels (electricity, gas, firewood, kerosene, gasoline).The methodology used in this essay is based on the Lorenz curves and Gini coefficient. (author)

  17. Improving working equine welfare in 'hard-win' situations, where gains are difficult, expensive or marginal.

    Science.gov (United States)

    Pritchard, Joy; Upjohn, Melissa; Hirson, Tamsin

    2018-01-01

    Brooke is a non-government organisation with working equine welfare programmes across Africa, Asia and Latin America. In 2014, staff from ten country programmes were asked to identify 'no-win' situations (subsequently reframed as 'hard-wins')-where improving equine welfare is proving difficult, expensive and/or marginal-in order to inform strategic decisions on how to approach, manage and mitigate for such situations. The Delphi-type consultation process had three phases. Round 1 posed five questions in the form of a workshop, survey and semi-structured interviews. Round 2 re-presented key themes and sense-checked initial conclusions. Round 3 reviewed the nature and prevalence of hard-win situations at an international meeting of all participants. Reasons given for hard-win situations included: no economic or social benefit from caring for working animals; poor resource availability; lack of empathy for working equids or their owners among wider stakeholders; deep-seated social issues, such as addiction or illegal working; areas with a high animal turnover or migratory human population; lack of community cooperation or cohesion; unsafe areas where welfare interventions cannot be adequately supported. Participants estimated the prevalence of hard-win situations as 40-70% of their work. They suggested some current ways of working that may be contributing to the problem, and opportunities to tackle hard-wins more effectively. Respondents agreed that if equine welfare improvements are to span generations of animals, interventions cannot rely on relatively simple, technical knowledge-transfer strategies and quick-wins alone. Programmes need to be more flexible and iterative and less risk-averse in their approaches to embedding good equine welfare practices in all relevant actors. Consultation recommendations informed development of Brooke's new global strategy, a revised organisational structure and redefinition of roles and responsibilities to streamline ways to

  18. Peristomal Skin Complications Are Common, Expensive, and Difficult to Manage: A Population Based Cost Modeling Study

    Science.gov (United States)

    Meisner, Søren; Lehur, Paul-Antoine; Moran, Brendan; Martins, Lina; Jemec, Gregor Borut Ernst

    2012-01-01

    Background Peristomal skin complications (PSCs) are the most common post-operative complications following creation of a stoma. Living with a stoma is a challenge, not only for the patient and their carers, but also for society as a whole. Due to methodological problems of PSC assessment, the associated health-economic burden of medium to longterm complications has been poorly described. Aim The aim of the present study was to create a model to estimate treatment costs of PSCs using the standardized assessment Ostomy Skin Tool as a reference. The resultant model was applied to a real-life global data set of stoma patients (n = 3017) to determine the prevalence and financial burden of PSCs. Methods Eleven experienced stoma care nurses were interviewed to get a global understanding of a treatment algorithm that formed the basis of the cost analysis. The estimated costs were based on a seven week treatment period. PSC costs were estimated for five underlying diagnostic categories and three levels of severity. The estimated treatment costs of severe cases of PSCs were increased 2–5 fold for the different diagnostic categories of PSCs compared with mild cases. French unit costs were applied to the global data set. Results The estimated total average cost for a seven week treatment period (including appliances and accessories) was 263€ for those with PSCs (n = 1742) compared to 215€ for those without PSCs (n = 1172). A co-variance analysis showed that leakage level had a significant impact on PSC cost from ‘rarely/never’ to ‘always/often’ p<0.00001 and from ‘rarely/never’ to ‘sometimes’ p = 0.0115. Conclusion PSCs are common and troublesome and the consequences are substantial, both for the patient and from a health economic viewpoint. PSCs should be diagnosed and treated at an early stage to prevent long term, debilitating and expensive complications. PMID:22679479

  19. Manage indirect practice expense the way you practice medicine: with information.

    Science.gov (United States)

    Zeller, T L; Senagore, A J; Siegel, G

    1999-05-01

    Surgeons are increasingly faced with the pressures of maintaining the highest quality of patient care, while at the same time maintaining financial viability. The purpose of this project was to provide a framework for analyzing practice costs for colorectal surgeons using an activity-based cost accounting model. A survey of 11 practices that were diverse in terms of geography, managed care penetration, academic vs. private practice style, and case distribution was performed. In activity-based costing the assignment of typical costs such as staff salaries are assigned to the appropriate business process. The business processes employed in this study were service patients in the office, perform in-office procedures, schedule cases in facilities, service patients in the hospital, insurance authorization, maintain medical records, billing, collections, resolve billing disputes, interaction with third parties, maintain professional education, sustain and manage the practice, maintain the facility, teaching and research, and performing drug studies. The final step is to assign the cost associated with all appropriate business processes to the appropriate cost object. The cost objects in this study were defined as a charge office visit, no-charge office visit, charge hospital visit, in-office procedures, in-facility procedures, and performing drug studies. The data were then analyzed to allow a comparison of four similar practices within the study group. The data demonstrated that the cost of seeing a charge office visit ranged from $55 to $105. Similarly, the cost of seeing a no-charge office visit during the global period ranged from $43 to $100. The study analyzed possible explanations for the wide variability in these costs. It is essential that physicians clearly understand the sources of expenses generated by the operation of their practices. A clear comprehension of costs will lead colorectal surgeons to make appropriate decisions regarding such important issues as

  20. Economic burden made celiac disease an expensive and challenging condition for Iranian patients.

    Science.gov (United States)

    Pourhoseingholi, Mohamad Amin; Rostami-Nejad, Mohammad; Barzegar, Farnoush; Rostami, Kamran; Volta, Umberto; Sadeghi, Amir; Honarkar, Zahra; Salehi, Niloofar; Asadzadeh-Aghdaei, Hamid; Baghestani, Ahmad Reza; Zali, Mohammad Reza

    2017-01-01

    The aim of this study was to estimate the economic burden of celiac disease (CD) in Iran. The assessment of burden of CD has become an important primary or secondary outcome measure in clinical and epidemiologic studies. Information regarding medical costs and gluten free diet (GFD) costs were gathered using questionnaire and checklists offered to the selected patients with CD. The data included the direct medical cost (including Doctor Visit, hospitalization, clinical test examinations, endoscopies, etc.), GFD cost and loss productivity cost (as the indirect cost) for CD patient were estimated. The factors used for cost estimation included frequency of health resource utilization and gluten free diet basket. Purchasing Power Parity Dollar (PPP$) was used in order to make inter-country comparisons. Total of 213 celiac patients entered to this study. The mean (standard deviation) of total cost per patient per year was 3377 (1853) PPP$. This total cost including direct medical cost, GFD costs and loss productivity cost per patients per year. Also the mean and standard deviation of medical cost and GFD cost were 195 (128) PPP$ and 932 (734) PPP$ respectively. The total costs of CD were significantly higher for male. Also GFD cost and total cost were higher for unmarried patients. In conclusion, our estimation of CD economic burden is indicating that CD patients face substantial expense that might not be affordable for a good number of these patients. The estimated economic burden may put these patients at high risk for dietary neglect resulting in increasing the risk of long term complications.

  1. Effectiveness evaluation of the R&D projects in organizations financed by the budget expenses

    Science.gov (United States)

    Yakovlev, D.; Yushkov, E.; Pryakhin, A.; Bogatyreova, M.

    2017-01-01

    The issues of R&D project performance and their prospects are closely concerned with knowledge management. In the initial stages of the project development, it is the quality of the project evaluation that is crucial for the result and generation of future knowledge. Currently there does not exist any common methodology for the evaluation of new R&D financed by the budget. Suffice it to say, the assessment of scientific and technical projects (ST projects) varies greatly depending on the type of customer - government or business structures. An extensive methodological groundwork was formed with respect to orders placed by business structures. It included “an internal administrative order” by the company management for the results of STA intended for its own ST divisions. Regretfully this is not the case with state orders in the field of STA although the issue requires state regulation and official methodological support. The article is devoted to methodological assessment of scientific and technical effectiveness of studies performed at the expense of budget funds, and suggests a new concept based on the definition of the cost-effectiveness index. Thus, the study reveals it necessary to extend the previous approach to projects of different levels - micro-, meso-, macro projects. The preliminary results of the research show that there must be a common methodological approach to underpin the financing of projects under government contracts within the framework of budget financing and stock financing. This should be developed as general guidelines as well as recommendations that reflect specific sectors of the public sector, various project levels and forms of financing, as well as different stages of project life cycle.

  2. Peristomal skin complications are common, expensive, and difficult to manage: a population based cost modeling study.

    Directory of Open Access Journals (Sweden)

    Søren Meisner

    Full Text Available BACKGROUND: Peristomal skin complications (PSCs are the most common post-operative complications following creation of a stoma. Living with a stoma is a challenge, not only for the patient and their carers, but also for society as a whole. Due to methodological problems of PSC assessment, the associated health-economic burden of medium to longterm complications has been poorly described. AIM: The aim of the present study was to create a model to estimate treatment costs of PSCs using the standardized assessment Ostomy Skin Tool as a reference. The resultant model was applied to a real-life global data set of stoma patients (n = 3017 to determine the prevalence and financial burden of PSCs. METHODS: Eleven experienced stoma care nurses were interviewed to get a global understanding of a treatment algorithm that formed the basis of the cost analysis. The estimated costs were based on a seven week treatment period. PSC costs were estimated for five underlying diagnostic categories and three levels of severity. The estimated treatment costs of severe cases of PSCs were increased 2-5 fold for the different diagnostic categories of PSCs compared with mild cases. French unit costs were applied to the global data set. RESULTS: The estimated total average cost for a seven week treatment period (including appliances and accessories was 263€ for those with PSCs (n = 1742 compared to 215€ for those without PSCs (n = 1172. A co-variance analysis showed that leakage level had a significant impact on PSC cost from 'rarely/never' to 'always/often' p<0.00001 and from 'rarely/never' to 'sometimes' p = 0.0115. CONCLUSION: PSCs are common and troublesome and the consequences are substantial, both for the patient and from a health economic viewpoint. PSCs should be diagnosed and treated at an early stage to prevent long term, debilitating and expensive complications.

  3. Out-of-Pocket Expenses and Treatment Choice for Men with Prostate Cancer

    Science.gov (United States)

    Jung, Olivia S.; Guzzo, Thomas; Lee, David; Mehler, Michael; Christodouleas, John; Deville, Curtiland; Hollis, Genny; Shah, Anand; Vapiwala, Neha; Wein, Alan; Pauly, Mark; Bekelman, Justin E.

    2012-01-01

    Objective To describe prostate cancer patients’ knowledge of and attitudes toward out-of-pocket expenses (OOPE) associated with prostate cancer treatment or the influence of OOPE on treatment choices. Material and Methods We undertook a qualitative research study in which we recruited patients with clinically localized prostate cancer. Patients answered a series of open-ended questions during a semi-structured interview and completed a questionnaire about the physician’s role in discussing OOPE, the burden of OOPE, the effect of OOPE on treatment decisions, and prior knowledge of OOPE. Results Forty-one (26 white, 15 black) eligible patients were enrolled from the urology and radiation oncology practices of the University of Pennsylvania. Qualitative assessment revealed five major themes: (1) “My insurance takes care of it” (2) “Health is more important than cost” (3) “I didn’t look into it” (4) “I can’t afford it but would have chosen the same treatment” (5) “It’s not my doctor’s business.” Most patients (38/41, 93%) reported that they would not have chosen a different treatment even if they had known the actual OOPE of their treatment. Patients who reported feeling burdened by out-of-pocket costs were socioeconomically heterogeneous and their treatment choices remained unaffected. Only two patients said they knew “a lot” about the likely out-of-pocket costs for different prostate cancer treatments before choosing treatment. Conclusions Among insured prostate cancer patients treated at a large academic medical center, few had knowledge of OOPE prior to making treatment choices. PMID:23102446

  4. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring... reimbursements. You may charge an Enterprise for the reasonable out-of-pocket expenses, other than Management... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of...

  5. 13 CFR 307.14 - Revolving Loan Fund semi-annual report and Income and Expense Statement.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Revolving Loan Fund semi-annual report and Income and Expense Statement. 307.14 Section 307.14 Business Credit and Assistance ECONOMIC...) any modifications to the RLF Plan to ensure effective use of the RLF as a strategic financing tool. (c...

  6. 77 FR 66554 - Federal Travel Regulation (FTR); Payment of Expenses Connected With the Death of Certain Employees

    Science.gov (United States)

    2012-11-06

    ... agency. DATES: Effective date: November 6, 2012. Applicability date: This final rule applies to travel...; Docket Number 2011-0022, Sequence 1] RIN 3090-AJ21 Federal Travel Regulation (FTR); Payment of Expenses Connected With the Death of Certain Employees AGENCY: Office of Government-wide Policy, General Services...

  7. 41 CFR 301-75.200 - How will we pay for pre-employment interviewee travel expenses?

    Science.gov (United States)

    2010-07-01

    ...-employment interviewee travel expenses? 301-75.200 Section 301-75.200 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Obtaining Travel Services and Claiming Reimbursement § 301-75.200 How...

  8. 41 CFR 302-3.422 - What expenses will my agency pay when I complete my TCS?

    Science.gov (United States)

    2010-07-01

    ... Separation from Government Service § 302-3.422 What expenses will my agency pay when I complete my TCS? Your...; (c) Transportation of a mobile home instead of transportation of our household goods under part 302... privately owned vehicle(s) under part of this chapter; and (g) A relocation income tax allowance under part...

  9. 41 CFR 301-2.3 - What standard of care must I use in incurring travel expenses?

    Science.gov (United States)

    2010-07-01

    ... Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES INTRODUCTION 2-GENERAL... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What standard of care... same care in incurring expenses that a prudent person would exercise if traveling on personal business. ...

  10. 30 CFR 872.25 - Are there any restrictions on how OSM may use Federal expense funds?

    Science.gov (United States)

    2010-07-01

    ... Federal expense funds? 872.25 Section 872.25 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND... jurisdiction of Indian tribes that do not have an approved abandoned mine reclamation program under section 405...) Projects authorized under section 402(g)(4) in States and on lands within the jurisdiction of Indian tribes...

  11. Nuclear waste or the farewell to an expensive dream. Atommuell oder der Abschied von einem teuren Traum

    Energy Technology Data Exchange (ETDEWEB)

    Fischer, H; Goedecke, R; Herzer, W; Kollert, R; Poel, B; Schmidt, P G; Schubert, W [Bremen Univ. (Germany, F.R.). Fachsektion Physik

    1977-01-01

    After the controversies over Wyhl and Biblis, Esensham and Brokdorf, resistance rises in the North of Germany against the planned nuclear waste factories. This book informs on problems and hazards in connection with reprocessing plants for spent fuel. It takes a critical look at the dangers of the 'peaceful' uses of nuclear energy and bids farewell to an expensive, and for everybody fateful dream.

  12. Cost-analysis of treatment of childhood acute lymphoblastic leukemia with asparaginase preparations: The impact of expensive chemotherapy

    NARCIS (Netherlands)

    W.H. Tong (Wing); I.M. van der Sluis (Inge); C.J.M. Alleman (Cathelijne); R.R. van Litsenburg (Raphaële ); G.J. Kaspers (Gertjan); R. Pieters (Rob); C.A. Uyl-de Groot (Carin)

    2013-01-01

    markdownabstract__Abstract__ Asparaginase is an expensive drug, but important in childhood acute lymphoblastic leukemia. In order to compare costs of PEGasparaginase, Erwinia asparaginase and native E. coli asparaginase, we performed a cost-analysis in the Dutch Childhood Oncology Group ALL-10

  13. Relative Impact of Print and Database Products on Database Producer Expenses and Income--A Follow-Up.

    Science.gov (United States)

    Williams, Martha E.

    1982-01-01

    Provides update to 13-year analysis of finances of major database producer noting actions taken to improve finances (decrease expenses, increase efficiency, develop new products, market strategies and services, change pricing scheme, omit print products, increase prices) and consequences of actions (revenue increase, connect hour increase). Five…

  14. 41 CFR 302-11.404 - What controls must we establish for paying allowances for expenses incurred in connection with...

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What controls must we establish for paying allowances for expenses incurred in connection with residence transactions? 302-11.404... TRANSACTIONS Agency Responsibilities § 302-11.404 What controls must we establish for paying allowances for...

  15. 14 CFR Section 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

    Science.gov (United States)

    2010-01-01

    ... to the comfort, safety and convenience of passengers while in flight and when flights are interrupted... selling passenger transportation and caring for passengers prior to entering a flight status. Such.... It shall not include expenses incurred in contributing to the comfort, safety and convenience of...

  16. 41 CFR 302-1.2 - Who is not eligible for relocation expense allowances under this chapter?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Who is not eligible for relocation expense allowances under this chapter? 302-1.2 Section 302-1.2 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES INTRODUCTION 1-GENERAL RULES Applicability...

  17. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Science.gov (United States)

    2010-10-01

    ... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

  18. 24 CFR 1000.238 - What percentage of the IHBG funds can be used for administrative and planning expenses?

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false What percentage of the IHBG funds can be used for administrative and planning expenses? 1000.238 Section 1000.238 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.238 What percentage of the IHBG funds can be used for...

  19. Can Early Rehabilitation after Total Hip Arthroplasty Reduce Its Major Complications and Medical Expenses? Report from a Nationally Representative Cohort

    Directory of Open Access Journals (Sweden)

    Daniel Chiung-Jui Su

    2015-01-01

    Full Text Available Objective. To investigate whether early rehabilitation reduces the occurrence of posttotal hip arthroplasty (THA complications, adverse events, and medical expenses within one postoperative year. Method. We retrospectively retrieve data from Taiwan’s National Health Insurance Research Database. Patients who had undergone THA during the period from 1998 to 2010 were recruited, matched for propensity scores, and divided into 2 groups: early rehabilitation (Early Rehab and delayed rehabilitation (Delayed Rehab. Results. Eight hundred twenty of 999 THA patients given early rehabilitation treatments were matched to 205 of 233 THA patients given delayed rehabilitation treatments. The Delayed Rehab group had significantly (all p<0.001 higher medical and rehabilitation expenses and more outpatient department (OPD visits than the Early Rehab group. In addition, the Delayed Rehab group was associated with more prosthetic infection (odds ratio (OR: 3.152; 95% confidence interval (CI: 1.211–8.203; p<0.05 than the Early Rehab group. Conclusions. Early rehabilitation can significantly reduce the incidence of prosthetic infection, total rehabilitation expense, total medical expenses, and number of OPD visits within the first year after THA.

  20. 26 CFR 1.263A-5 - Exception for qualified creative expenses incurred by certain free-lance authors, photographers...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved] 1.263A-5 Section 1.263A-5... certain free-lance authors, photographers, and artists. [Reserved] ...

  1. Motorcycle-related trauma in Alberta: a sad and expensive story

    Science.gov (United States)

    Monk, John P.; Buckley, Richard; Dyer, Dianne

    2009-01-01

    Background Trauma caused by motorcycle-related injuries is extensive, expensive and increasing. Recent American literature reported that in 2004 the chance of a motorcyclist dying was 34 times greater than that for someone using any other motor vehicle for every mile travelled. In the United Kingdom a motorcyclist is killed or seriously injured every 665 894 km, compared with 18 661 626 km for cars. If this pattern is repeated in Canada, then this information should be in the public domain to support initiatives for injury prevention. Methods We gathered and analyzed retrospective population data on the injury patterns of adult motorcyclists and other adult motor vehicle drivers and passengers across Alberta from Apr. 1, 1995, to Mar. 31, 2006. We collected data from 3 Alberta sources: the Alberta Trauma Registry, the Alberta Office of the Chief Medical Examiners and the Government of Alberta Department of Infrastructure and Transportation. We compared the numbers and causes of crashes, injuries and deaths, as well as the acute care costs on the roads, and specifically compared motorcycle-related injuries to all other motor vehicle–related injuries. Results There were 70 605 registered motorcycles and 2 748 204 other registered motor vehicles in Alberta during the study period. During these 11 years, there were 286 motorcyclists killed and 712 were severely injured, representing a total of 998 injuries and deaths. There was 5386 deaths related to other motor vehicles and 6239 severe injuries, for a total of 11 625 injuries and deaths. This represents a percentage of 1.4% of all registered motorcycles and 0.4% of all other registered motor vehicles (3.5 times more motorcyclist injuries). The impact on the health care system can be measured in several ways. During the period of this study, motorcyclists accounted for 10 760 bed days. Assuming the patient was not admitted to intensive care, each admission cost Can$9200 (average in 2008). Conclusion Analysis of the

  2. Improving working equine welfare in 'hard-win' situations, where gains are difficult, expensive or marginal.

    Directory of Open Access Journals (Sweden)

    Joy Pritchard

    Full Text Available Brooke is a non-government organisation with working equine welfare programmes across Africa, Asia and Latin America. In 2014, staff from ten country programmes were asked to identify 'no-win' situations (subsequently reframed as 'hard-wins'-where improving equine welfare is proving difficult, expensive and/or marginal-in order to inform strategic decisions on how to approach, manage and mitigate for such situations.The Delphi-type consultation process had three phases. Round 1 posed five questions in the form of a workshop, survey and semi-structured interviews. Round 2 re-presented key themes and sense-checked initial conclusions. Round 3 reviewed the nature and prevalence of hard-win situations at an international meeting of all participants.Reasons given for hard-win situations included: no economic or social benefit from caring for working animals; poor resource availability; lack of empathy for working equids or their owners among wider stakeholders; deep-seated social issues, such as addiction or illegal working; areas with a high animal turnover or migratory human population; lack of community cooperation or cohesion; unsafe areas where welfare interventions cannot be adequately supported. Participants estimated the prevalence of hard-win situations as 40-70% of their work. They suggested some current ways of working that may be contributing to the problem, and opportunities to tackle hard-wins more effectively.Respondents agreed that if equine welfare improvements are to span generations of animals, interventions cannot rely on relatively simple, technical knowledge-transfer strategies and quick-wins alone. Programmes need to be more flexible and iterative and less risk-averse in their approaches to embedding good equine welfare practices in all relevant actors. Consultation recommendations informed development of Brooke's new global strategy, a revised organisational structure and redefinition of roles and responsibilities to

  3. Willingness and ability to pay for unexpected dental expenses by Finnish adults

    Directory of Open Access Journals (Sweden)

    Widström Eeva

    2012-08-01

    Full Text Available Abstract Background Since 2002, adults have been able to choose oral health care services in the public sector or in the private sector in Finland. Though various subsidies for care exist in both sectors, the Public Dental Service (PDS is a cheaper option for the patient but, on the other hand, there are no waiting lists for private care. The aim of this study was to assess middle-aged adults' use of dental services, willingness to pay (WTP and ability to pay (ATP for unexpected, urgent dental treatment. Methods Postal questionnaires on use of dental services were sent to a random sample of 1500 47-59 year old adults living in three large municipalities in the Helsinki region. The initial response rate was 65.8%. Two hypothetical scenarios were presented: "What would be the highest price you would be prepared to pay to have a lost filling replaced immediately, or, at the latest, the day after losing the filling?" and " How much could you pay for unexpected dental expenses at two weeks notice, if you suddenly needed more comprehensive treatment?" Logistic regression analysis was used to analyse factors related to WTP and ATP. Results Most respondents (89.6% had visited a dentist recently and a majority (76.1% had used private services. For immediate replacement of a lost filling, almost all respondents (93.2% were willing to pay the lower price charged in the PDS and 46.2% were willing to pay the private fee. High income and no subjective need for dental treatment were positively associated with the probability of paying a higher price. Most respondents (93.0% were able to pay a low fee, EUR 50 and almost half (41.6% at least EUR 300 for unexpected treatment at short notice. High income and male sex were associated with high ATP. Conclusion There was a strong and statistically significant relationship between income and WTP and ATP for urgent dental care, indicating that access to publicly provided services improved equity for persons with low

  4. Cross-sectional association between medical expenses and intellectual activity in community-dwelling older adults.

    Science.gov (United States)

    Tomioka, Kimiko; Kurumatani, Norio; Hosoi, Hiroshi

    2017-08-25

    Little is known concerning the lifestyle habits and health conditions in community-dwelling elderly who do not get medical care. We investigated the cross-sectional association between medical expenses (ME) and intellectual activity (IA) in community-dwelling older Japanese. Self-administered questionnaires were mailed to all residents born between 1945 and 1949 and covered by A City's medical insurance system (n = 19,354). Independent variables including health behaviors, oral health, social capital, neighborhood environment, and physical and mental functioning were included in the questionnaires. Medical fee receipts were used to evaluate ME for fiscal 2014, and respondents were classified into no, low, medium, and high ME groups. Higher-level functional capacity was evaluated using the Tokyo Metropolitan Institute of Gerontology Index of Competence, which is comprised of three subscales: instrumental activities of daily living, IA, and social role. Poisson regression models were used to examine the association of ME with IA, with the low ME group as reference. Questionnaires were returned by 12,747 individuals (response rate 65.9%). The no ME group had the lowest response rate, the worst lifestyle behaviors, and the lowest social capital, but no problems with neighborhood environment. Higher-level functional capacity, especially IA, was reduced in both the high ME and no ME groups. After adjustments for age, gender, health insurance, accessibility to public facilities in their residential area, family size, body mass index, and physical and mental functioning, the prevalence ratio (PR) for impaired IA lost its significance in the high ME group (PR 0.97, 95% confidence interval 0.90-1.05), but remained significant in the no ME group (1.19, 1.08-1.31). After additional adjustments for health behaviors (i.e., health checks, smoking, fitness, and dietary variety), the PR of the no ME group was attenuated towards the null (1.08, 0.98-1.20). Community

  5. Decarbonising electricity supply: Is climate change mitigation going to be carried out at the expense of other environmental impacts?

    OpenAIRE

    Kouloumpis, Victor; Stamford, Laurence; Azapagic, Adisa

    2015-01-01

    As nations face the need to decarbonise their energy supply, there is a risk that attention will be focused solely on carbon and climate change, potentially at the expense of other environmental impacts. To explore the trade-offs between climate change mitigation and other environmental impacts, this work focuses on electricity and considers a number of scenarios up to 2070 in a UK context with different carbon reduction targets and electricity demand to estimate the related life cycle enviro...

  6. Medication supply, healthcare outcomes and healthcare expenses: longitudinal analyses of patients with type 2 diabetes and hypertension.

    Science.gov (United States)

    Chen, Chi-Chen; Blank, Robert H; Cheng, Shou-Hsia

    2014-09-01

    Patients with chronic conditions largely depend on proper medications to maintain health. This study aims to examine, for patients with diabetes and hypertension, whether the appropriateness of the quantity of drug obtained is associated with favorable healthcare outcomes and lower expenses. This study utilized a longitudinal design with a seven-year follow-up period from 2002 to 2009 under a universal health insurance program in Taiwan. The patients under study were those aged 18 years or older and newly diagnosed with type 2 diabetes or hypertension in 2002. Generalized estimating equations were performed to examine the relationship between medication supply and health outcomes as well as expenses. The results indicate that while compared with patients with an appropriate medication supply, patients with either an undersupply or an oversupply of medications tended to have poorer healthcare outcomes. The study also found that an excess supply of medications for patients with diabetes or hypertension resulted in higher total healthcare expenses. Either an undersupply or an oversupply of medication was associated with unfavorable healthcare outcomes, and that medication oversupply was associated with the increased consumption of health resources. Our findings suggest that improving appropriate medication supply is beneficial for the healthcare system. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  7. Critical Study Regarding the Evolution of Incomes and Expenses of the Romanian Healthcare System in the Context of Budgetary Decentralization

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2016-04-01

    Full Text Available The healthcare system in Romania is continuously under a reform process, in order to make more efficient the medical care and to allow a wide access for the population to the healthcare services. The incomes of the healthcare system mainly come from the contribution to the social healthcare insurance, but also from other taxes, the system also benefits from subsidies from the state budget. The public healthcare expenses have a relatively low percentage from the total public expenses, being mainly oriented towards hospitals, subsidized drugs and primary medical assistance. The integration of Romania into the EU brought for the healthcare system opportunities as well as threats: the increase of the competence and quality of the medical act, the favourable context of decentralization but also the increase of the costs for medical services, the mobility of the patients and the pronounced migration of the qualified medical staff to other countries of the EU. The paper wants to analyse the incomes and expenses from the healthcare, taking into account all these aspects.

  8. Toxic reagents and expensive equipment: are they really necessary for the extraction of good quality fungal DNA?

    Science.gov (United States)

    Rodrigues, P; Venâncio, A; Lima, N

    2018-01-01

    The aim of this work was to evaluate a fungal DNA extraction procedure with the lowest inputs in terms of time as well as of expensive and toxic chemicals, but able to consistently produce genomic DNA of good quality for PCR purposes. Two types of fungal biological material were tested - mycelium and conidia - combined with two protocols for DNA extraction using Sodium Dodecyl Sulphate (SDS) and Cetyl Trimethyl Ammonium Bromide as extraction buffers and glass beads for mechanical disruption of cell walls. Our results showed that conidia and SDS buffer was the combination that lead to the best DNA quality and yield, with the lowest variation between samples. This study clearly demonstrates that it is possible to obtain high yield and pure DNA from pigmented conidia without the use of strong cell disrupting procedures and of toxic reagents. There are numerous methods for DNA extraction from fungi. Some rely on expensive commercial kits and/or equipments, unavailable for many laboratories, or make use of toxic chemicals such as chloroform, phenol and mercaptoethanol. This study clearly demonstrates that it is possible to obtain high yields of pure DNA from pigmented conidia without the use of strong and expensive cell disrupting procedures and of toxic reagents. The method herein described is simultaneously inexpensive and adequate to DNA extraction from several different types of fungi. © 2017 The Society for Applied Microbiology.

  9. Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

    Directory of Open Access Journals (Sweden)

    Achmad Daengs GS

    2017-03-01

    Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

  10. Patients' annual income adequacy, insurance premiums and out-of-pocket expenses related to heart failure care.

    Science.gov (United States)

    Piamjariyakul, Ubolrat; Yadrich, Donna Macan; Russell, Christy; Myer, Jane; Prinyarux, Chanawee; Vacek, James L; Ellerbeck, Edward F; Smith, Carol E

    2014-01-01

    To (1) identify the amount patients spend for insurance premiums, co-payments, deductibles, and other out-of-pocket costs related to HF and chronic health care services and estimate their annual non-reimbursed and out-of-pocket costs; and (2) identify patients' concerns about nonreimbursed and out-of-pocket expenses. HF is one of the most expensive illnesses for our society with multiple health services and financial burdens for families. Mixed methods with quantitative questionnaires and qualitative interviews. Patients (N = 149) reported annual averages for non-reimbursed health services co-payments and out-of-pocket costs ranging from $3913 to $5829 depending on insurance coverage. Thirty one patients (21%) reported inadequate health coverage related to their non-reimbursed costs. Non-reimbursed costs related to HF care are substantial and vary depending on their insurance, health services use, and out-of-pocket costs. Patient referral to social services to assist with expenses could provide some relief from the burden of high HF-related costs. Copyright © 2014 Elsevier Inc. All rights reserved.

  11. Recent trends in the probability of high out-of-pocket medical expenses in the United States

    Directory of Open Access Journals (Sweden)

    Katherine E Baird

    2016-09-01

    Full Text Available Objective: This article measures the probability that out-of-pocket expenses in the United States exceed a threshold share of income. It calculates this probability separately by individuals’ health condition, income, and elderly status and estimates changes occurring in these probabilities between 2010 and 2013. Data and Method: This article uses nationally representative household survey data on 344,000 individuals. Logistic regressions estimate the probabilities that out-of-pocket expenses exceed 5% and alternatively 10% of income in the two study years. These probabilities are calculated for individuals based on their income, health status, and elderly status. Results: Despite favorable changes in both health policy and the economy, large numbers of Americans continue to be exposed to high out-of-pocket expenditures. For instance, the results indicate that in 2013 over a quarter of nonelderly low-income citizens in poor health spent 10% or more of their income on out-of-pocket expenses, and over 40% of this group spent more than 5%. Moreover, for Americans as a whole, the probability of spending in excess of 5% of income on out-of-pocket costs increased by 1.4 percentage points between 2010 and 2013, with the largest increases occurring among low-income Americans; the probability of Americans spending more than 10% of income grew from 9.3% to 9.6%, with the largest increases also occurring among the poor. Conclusion: The magnitude of out-of-pocket’s financial burden and the most recent upward trends in it underscore a need to develop good measures of the degree to which health care policy exposes individuals to financial risk, and to closely monitor the Affordable Care Act’s success in reducing Americans’ exposure to large medical bills.

  12. Household out-of-pocket medical and dental expenses among residents of Modinagar city: A crossectional questionnaire study

    Directory of Open Access Journals (Sweden)

    Khushboo Singh

    2015-01-01

    Full Text Available Introduction: Out-of-pocket (OOP payments are the principal source of health care finance in most Asian countries, and India is no exception. Availability and accessibility of the health care are important for the overall health status of any community. Aim: To assess the proportion of monthly family income spent on medical and dental expenses. Materials and Methods: A door to door survey was conducted in Govinpuri ward of Modinagar using dual stage random sampling. A 14-item open-ended questionnaire was used, which was filled by the investigator by interviewing the head of the family. Data were entered into Microsoft excel and analyzed using SPSS version 19 (SPSS Inc., Chicago, IL, USA. Results: A total of 101 families were included in the study. The major amount of the monthly family income was spent on medical treatment as compared to dental treatment. The average OOP expenditure on the dental and medical treatment was 2135.94 ± 656.8 international normalized ratio (INR and 8771.28 ± 1056.43 INR (P = 0.038, respectively. Medical insurance formed a substantial proportion of the monthly family expenditure as compared to dental insurance (P = 0.023. The total medical expenses were 13.21%, and dental expenses were 8.84% of family income. Conclusion: The present study revealed that the family expenditure on medical and dental treatments differs significantly among the peri-urban population of Modinagar. The average three-month expenditure on the dental treatment was found to be rather depressing when compared to that on medical discourse. There was also a pronounced difference in the dental and medical insurance utilization among the study population.

  13. Impact of the application of the Value Added Tax to imaging tests on out-of-pocket health expenses of households in Chile.

    Science.gov (United States)

    Cuadrado, Cristóbal; Silva-Illanes, Nicolás

    2015-12-09

    Out-of-pocket healthcare expense represents a challenge for health systems for it constitutes a barrier to health care, impacting the equality of access to healthcare systems, something particularly important in the Chilean health system. In this context, the Government recently raised the possibility of incorporating a tax on imaging tests, creating debate over its potential consequences. To explore the impact on household out-of-pocket healthcare expense by the implementation of a value added tax to imaging tests in Chile. Cross-sectional study using data of household expenditures from the VII Household Budget Survey. Out-of-pocket healthcare expense and catastrophic household expenses are calculated comparing two scenarios, with and without the inclusion of the proposed tax. Analyses are presented by income deciles to explore the differential equality impact. 42.8% of diagnostic test expense on household corresponds to imaging studies. Under a scenario of tax implementation, a relative increase of 1.1% of out-of-pocket expenses and 2.2% of catastrophic household expenses is observed. The groups that suffer the greatest impact are those with lower income levels, concentrating in the first fifth deciles. We conclude that, although the increase in the average out-of- pocket spending is moderate, this policy may involve a significant increase in the catastrophic expense of the population with the lowest incomes, thereby increasing health inequalities. Considering the challenges of health system financing in Chile, it appears that such fiscal policy would only worsen the possibility of moving towards lower levels of out-of-pocket of household expenses.

  14. Health care expenses in relation to obesity and smoking among U.S. adults by gender, race/ethnicity, and age group: 1998-2011.

    Science.gov (United States)

    An, R

    2015-01-01

    Obesity and smoking are two leading health risk factors and consume substantial health care resources. This study estimates and tracks annual per-capita health care expenses associated with obesity and smoking among U.S. adults aged 18 years and older from 1998 to 2011. Retrospective data analysis. Individual-level data came from the National Health Interview Survey 1996-2010 waves and the Medical Expenditure Panel Survey 1998-2011 waves. Annual per-capita health care expenses associated with obesity and smoking were estimated in two-part models, accounting for individual characteristics and sampling design. Obesity and smoking were associated with an increase in annual per-capita total health care expenses (2011 US$) by $1360 (95% confidence interval: $1134-$1587) and $1046 ($846-$1247), out-of-pocket expenses by $143 ($110-$176) and $70 ($37-$104), hospital inpatient expenses by $406 ($283-$529) and $405 ($291-$519), hospital outpatient expenses by $164 ($119-$210) and $95 ($52-$138), office-based medical provider service expenses by $219 ($157-$280) and $117 ($62-$172), emergency room service expenses by $45 ($28-$63) and $57 ($44-$71), and prescription expenses by $439 ($382-$496) and $251 ($199-$302), respectively. From 1998 to 2011, the estimated per-capita expenses associated with obesity and smoking increased by 25% and 30% for total health care, 41% and 48% for office-based medical provider services, 59% and 66% for emergency room services, and 62% and 70% for prescriptions but decreased by 16% and 15% for out-of-pocket health care expenses, 3% and 0.3% for inpatient care, and 6% and 2% for outpatient care, respectively. Health care expenses associated with obesity and smoking were considerably larger among women, Non-Hispanic whites, and older adults compared with their male, racial/ethnic minority, and younger counterparts. Health care costs associated with obesity and smoking are substantial and increased noticeably during 1998-2011. They also vary

  15. Can BI-RADS features on mammography be used as a surrogate for expensive genomic testing in breast cancer patients?

    Science.gov (United States)

    Harowicz, Michael R.; Marks, Jeffrey R.; Marcom, P. Kelly; Mazurowski, Maciej A.

    2017-03-01

    Medical oncologists increasingly rely on expensive genomic analysis to stratify patients for different treatment. The genomic markers are able to divide patients into groups that behave differently in terms of tumor presentation, likelihood of metastatic spread, and response to chemotherapy and radiation therapy. In recent years there has been a rapid increase in the number of genomic tests available, like the Oncotype DX test, which provides the risk of cancer recurrence for a subset of patients. Radiogenomics, a new field that investigates the relationship between imaging phenotypes and genomic characteristics, may offer a less expensive and less invasive imaging surrogate for molecular subtype and Oncotype DX recurrence score (ODRS). This retrospective study analyzes the relationship between Breast Imaging-Reporting and Data System (BI-RADS) features as assessed by radiologists on mammograms with molecular subtype and ODRS. We used data from patients with BI-RADS features (shape or margin) and a genomic feature (subtype or ODRS) for the following cohort: shape vs. subtype (n=69), margin vs. subtype (n=78), shape vs. ODRS (n=20), and margin vs. ODRS (n=18). The association between features was assessed using a Fisher's exact test. Our results show that shape assessed by radiologists according to the BI-RADS lexicon is associated with molecular subtype (p=0.0171), while BI-RADS features of shape and margin were not significantly associated with ODRS (p=0.7839, p=0.6047 respectively).

  16. Factors affecting catastrophic health expenditure and impoverishment from medical expenses in China: policy implications of universal health insurance.

    Science.gov (United States)

    Li, Ye; Wu, Qunhong; Xu, Ling; Legge, David; Hao, Yanhua; Gao, Lijun; Ning, Ning; Wan, Gang

    2012-09-01

    To assess the degree to which the Chinese people are protected from catastrophic household expenditure and impoverishment from medical expenses and to explore the health system and structural factors influencing the first of these outcomes. Data were derived from the Fourth National Health Service Survey. An analysis of catastrophic health expenditure and impoverishment from medical expenses was undertaken with a sample of 55 556 households of different characteristics and located in rural and urban settings in different parts of the country. Logistic regression was used to identify the determinants of catastrophic health expenditure. The rate of catastrophic health expenditure was 13.0%; that of impoverishment was 7.5%. Rates of catastrophic health expenditure were higher among households having members who were hospitalized, elderly, or chronically ill, as well as in households in rural or poorer regions. A combination of adverse factors increased the risk of catastrophic health expenditure. Families enrolled in the urban employee or resident insurance schemes had lower rates of catastrophic health expenditure than those enrolled in the new rural corporative scheme. The need for and use of health care, demographics, type of benefit package and type of provider payment method were the determinants of catastrophic health expenditure. Although China has greatly expanded health insurance coverage, financial protection remains insufficient. Policy-makers should focus on designing improved insurance plans by expanding the benefit package, redesigning cost sharing arrangements and provider payment methods and developing more effective expenditure control strategies.

  17. Energy transition: future of the planet or expensive utopia? The truths of the Cour des Comptes report of 2013

    International Nuclear Information System (INIS)

    Giansily, Jean-Antoine

    2013-01-01

    While providing in appendix an article published by four politicians concerned by the evolution of the relationship between the French society and sciences and techniques, an article on the difficult situation of a Danish leader company of the wind energy sector (Vestas), and the general conclusions of a report by the French Cour des Comptes (Court of Audit) on the French policy of development of renewable energies, the author first highlight some elements published in this last report regarding energy consumption sources, CO 2 emissions, electricity prices for households and for industries in France and in other European countries, and French and European objectives of renewable energy production. The author more particularly discusses these last objectives which he considers as being unrealistic and expensive, notably because of a lack of economic growth which may last long. He therefore considers nuclear energy as a good solution as it does not emit any CO 2 , and is far less expensive than renewable energies which he calls random energies

  18. Reimbursing live organ donors for incurred non-medical expenses: a global perspective on policies and programs.

    Science.gov (United States)

    Sickand, M; Cuerden, M S; Klarenbach, S W; Ojo, A O; Parikh, C R; Boudville, N; Garg, A X

    2009-12-01

    Methods to reimburse living organ donors for the non-medical expenses they incur have been implemented in some jurisdictions and are being considered in others. A global understanding of existing legislation and programs would help decision makers implement and optimize policies and programs. We searched for and collected data from countries that practice living organ donation. We examined legislation and programs that facilitate reimbursement, focusing on policy mechanisms, eligibility criteria, program duration and types of expenses reimbursed. Of 40 countries, reimbursement is expressly legal in 16, unclear in 18, unspecified in 6 and expressly prohibited in 1. Donor reimbursement programs exist in 21 countries; 6 have been enacted in the last 5 years. Lost income is reimbursed in 17 countries, while travel, accommodation, meal and childcare costs are reimbursed in 12 to 19 countries. Ten countries have comprehensive programs, where all major cost categories are reimbursed to some extent. Out-of-country donors are reimbursed in 10 jurisdictions. Reimbursement is conditional on donor income in 7 countries, and recipient income in 2 countries. Many nations have programs that help living donors with their financial costs. These programs differ in operation and scope. Donors in other regions of the world are without support.

  19. Reimbursing Live Organ Donors for Incurred Non-Medical Expenses: A Global Perspective on Policies and Programs

    Science.gov (United States)

    Sickand, M.; Cuerden, M. S.; Klarenbach, S. W.; Ojo, A. O.; Parikh, C. R.; Boudville, N.; Garg, A. X.

    2015-01-01

    Methods to reimburse living organ donors for the non-medical expenses they incur have been implemented in some jurisdictions and are being considered in others. A global understanding of existing legislation and programs would help decision makers implement and optimize policies and programs. We searched for and collected data from countries that practice living organ donation. We examined legislation and programs that facilitate reimbursement, focusing on policy mechanisms, eligibility criteria, program duration and types of expenses reimbursed. Of 40 countries, reimbursement is expressly legal in 16, unclear in 18, unspecified in 6 and expressly prohibited in 1. Donor reimbursement programs exist in 21 countries; 6 have been enacted in the last 5 years. Lost income is reimbursed in 17 countries, while travel, accommodation, meal and childcare costs are reimbursed in 12 to 19 countries. Ten countries have comprehensive programs, where all major cost categories are reimbursed to some extent. Out-of-country donors are reimbursed in 10 jurisdictions. Reimbursement is conditional on donor income in 7 countries, and recipient income in 2 countries. Many nations have programs that help living donors with their financial costs. These programs differ in operation and scope. Donors in other regions of the world are without support. PMID:19788503

  20. Savings needed to fund health insurance and health care expenses in retirement: findings from a simulation model.

    Science.gov (United States)

    Fronstin, Paul; Salisbury, Dallas; VanDerhei, Jack

    2008-05-01

    MODELING RETIREE HEALTH COSTS: This Issue Brief examines the uncertainty of health care expenses in retirement by using a Monte Carlo simulation model to estimate the amount of savings needed to cover health insurance premiums and out-of-pocket health care expenses. This type of simulation is able to account for the uncertainty related to individual mortality and rates of return, and computes the present value of the savings needed to cover health insurance premiums and out-of-pocket expenses in retirement. These observations were used to determine asset targets for having adequate savings to cover retiree health costs 50, 75, and 90 percent of the time. NOT ENOUGH SAVINGS: Many individuals will need more money than the amounts reported in this Issue Brief because this analysis does not factor in the savings needed to cover long-term care expenses, nor does it take into account the fact that many individuals retire prior to becoming eligible for Medicare. However, some workers will need to save less than what is reported if they keep working in retirement and receive health benefits as active workers. WHO HAS RETIREE HEALTH BENEFITS BEYOND MEDICARE?: About 12 percent of private-sector employers report offering any Medicare supplemental health insurance. This increases to about 40 percent among large employers. Overall, nearly 22 percent of retirees age 65 and older had retiree health benefits in 2005 to supplement Medicare coverage. As recently as 2006, 53 percent of retirees age 65 and older were covered by Medicare Part D, 24 percent had outpatient prescription drug coverage through an employment-based plan. Only 10 percent had no prescription drug coverage. INDIVIDUALLY PURCHASED MEDICARE SUPPLEMENTS, 2008: Among those who purchase Medigap and Medicare Part D prescription drug coverage at age 65 in 2008, men would need between $79,000 and $159,000 with median prescription drug expenses (50th percentile and 90th percentiles, respectively), and between $156

  1. Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    .... The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with Office of Management and Budget Bulletin...

  2. 41 CFR 304-3.3 - May my agency or I accept payment for travel expenses to a meeting from a non-Federal source?

    Science.gov (United States)

    2010-07-01

    ... RESPONSIBILITY General § 304-3.3 May my agency or I accept payment for travel expenses to a meeting from a non... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May my agency or I accept payment for travel expenses to a meeting from a non-Federal source? 304-3.3 Section 304-3.3 Public...

  3. EVOLUTION OF THE LOCAL BUDGET REVENUES AND EXPENSES. CASE STUDY: ORĂȘTIE TOWN HALL, HUNEDOARA COUNTY

    Directory of Open Access Journals (Sweden)

    ILEANA-SORINA (BOCA RAKOS

    2016-12-01

    Full Text Available At present, the elaboration of budgets at any level is a real problem especially due to the need of respecting the budget balance principle, since the need for financial resources is greater than the existing funds necessary for a good development of the economic activites. Consequently, by this work, the authors deal with aspects concerning the general framework and procedures of creation, administration, commission and use of the local public funds, and the responsibilities of the local public authorities and of the public institutions involved in the domain of local public finances. The paper deals, on the level of an administrative-territorial unit with a number of about 20.000 inhabitants, with the aggregate budget revenues and expenses that make up the general budget of the respective unit, after consolidation, by the elimination of the transfers of sums between budgets, reflecting the dimension of the public financial effort, on the level of the year 2016 and its state of balance or imbalance. To analyze the data, the authors realized a case study regarding the evolution of the local budget revenues and expenses, at a public entity of Hunedoara County, the results obtained being analyzed and interpreted under the economic and social aspect. The overall objective of this study refers to the possibility of strengthening the operational and financial autonomy of the administrative-territorial unit and the local budget. Although at the national level, the laws necessary for the budget system operation were elaborated on the principle of local autonomy, however, at the level of administrative units we cannot yet speak of the existence of a real local autonomy, whereas the revenues of the local budgets are not sufficient to cover the expense level. The paper ends with the authors’ conclusions related to the need to increase the financial resources mobilized available to the local public authorities, by means of the local budgets, in order to

  4. Les dépenses interdites des collectivités locales The Forbidden Expenses of Local Entities

    Directory of Open Access Journals (Sweden)

    Jean-François Boudet

    2009-09-01

    Full Text Available Les différentes réformes dites de « décentralisation » entreprises en France notamment depuis 1982 laisseraient entendre que les collectivités locales ont toute latitude dans la gestion de leurs compétences et de leurs finances. Il n’en rien, car, au-delà de dépenses obligatoires, les collectivités locales se voient interdire certaines dépenses. Le caractère unitaire de l’Etat expliquerait cette interdiction.In France, since 1982, the so-called “decentralisation” reforms would imply that local governments are independent with regard to the management of their resources and budget. This is not the case: aside from mandatory expenses, a few expenditures are forbidden to local governments. The unitary character of the State would explain this interdiction.

  5. Financial – Accounts View on the Governmental Expenses and the Autonomy Administration in the Conditions of the Slovak Republic

    Directory of Open Access Journals (Sweden)

    Marián Kočner

    2014-01-01

    Full Text Available The extension of state activities currently raises the need to fund specific public projects in the area of the infrastructure, ecology, or the entire expenditure programs in the field of education, health and social care and culture. Into the accounts methodology of the national and autonomy administration were introduced the transfers which represent prevalent expenses, capital expenditures, grants, subsidies and contributions. From an accounting perspective views there is an important fact from which the transfer passes, respectively whether the transfer is provided by the founder, the transfer by another entity within the public administration, or the transfer goes from an entity outside of the public administration. Watching transfers is important for the subsequent preparation of consolidated financial statements and summary financial statements of the public administration. The aggregate accounts of government administration in 2012 expanded by another group of accounting entities namely the state enterprises, RSR, Eximbanka and other public entities.

  6. Comprehensive Revenue and Expense Data Collection Methodology for Teaching Health Centers: A Model for Accountable Graduate Medical Education Financing.

    Science.gov (United States)

    Regenstein, Marsha; Snyder, John E; Jewers, Mariellen Malloy; Nocella, Kiki; Mullan, Fitzhugh

    2018-04-01

    Despite considerable federal investment, graduate medical education financing is neither transparent for estimating residency training costs nor accountable for effectively producing a physician workforce that matches the nation's health care needs. The Teaching Health Center Graduate Medical Education (THCGME) program's authorization in 2010 provided an opportunity to establish a more transparent financing mechanism. We developed a standardized methodology for quantifying the necessary investment to train primary care physicians in high-need communities. The THCGME Costing Instrument was designed utilizing guidance from site visits, financial documentation, and expert review. It collects educational outlays, patient service expenses and revenues from residents' ambulatory and inpatient care, and payer mix. The instrument was fielded from April to November 2015 in 43 THCGME-funded residency programs of varying specialties and organizational structures. Of the 43 programs, 36 programs (84%) submitted THCGME Costing Instruments. The THCGME Costing Instrument collected standardized, detailed cost data on residency labor (n = 36), administration and educational outlays (n = 33), ambulatory care visits and payer mix (n = 30), patient service expenses (n =  26), and revenues generated by residents (n = 26), in contrast to Medicare cost reports, which include only costs incurred by residency programs. The THCGME Costing Instrument provides a model for calculating evidence-based costs and revenues of community-based residency programs, and it enhances accountability by offering an approach that estimates residency costs and revenues in a range of settings. The instrument may have feasibility and utility for application in other residency training settings.

  7. Financial Burden Faced by Families due to Out-of-pocket Expenses during the Treatment of their Cancer Children: An Indian Perspective.

    Science.gov (United States)

    Sneha, Latha M; Sai, Jeyanth; Ashwini, S; Ramaswamy, Sunitha; Rajan, Mahalakshmi; Scott, Julius X

    2017-01-01

    Life-saving cancer therapy is costly and may result in financial burden for these families. Financial costs for treating childhood cancer care are traditionally assessed based on the amount spent for diagnostic tests, hospitalization, and chemotherapy. The financial costs for travel, accommodation, out-of-pocket expenses for food, phone bills, and loss of income due to reduction or termination of parental employment are hidden nonmedical expenses that are rarely accounted for. Studies on the financial implications of pediatric cancer treatment are based on the Western model of healthcare with good government/state insurance coverage and hence literature on lifestyle implications for families in developing nations with limited resources is still scarce. The aim of this study is to find out the details of out-of-pocket expenses incurred by the families during their treatment of cancer children and its implications on their quality of life. Settings and Design: This study was conducted in a tertiary care center for pediatric malignancies for over 1-year period. About seventy families whose children were diagnosed with acute leukemia and undergoing treatment at our center were asked to fill a questionnaire detailing their out-of-pocket expenses. Nonmedical expenses accounts for about 46% of their monthly household income of parents from rural areas and 22% of their household income from urban areas. On an average, a family from rural area spends four times the normal amount spent on home for their daily food expenditure. Thirty-eight percent of families have borrowed money from money lenders with an average interest rate of about 12.5% which pushes them to a state of debt for the next few years. Out-of-pocket expenses contribute a significant proportion to the financial burden of the families with childhood malignancies and these invisible expenses should be recognized and provide adequate support to lessen the burden of this economic impact.

  8. Only an Expensive Horoscope.

    Science.gov (United States)

    Berg, Craig A.; Clough, Michael

    1991-01-01

    Madeline Hunter's statements and teaching examples lead to a conception of teaching best described as a teacher-centered, funnel model. The Hunter lesson design may be useful to science teachers for some instructional objectives, but it cannot be expected to improve the state of science education. Includes five references. (MLH)

  9. Time of expensive oil

    International Nuclear Information System (INIS)

    Roset, C.

    2006-01-01

    Consumer information, energy conservation and the development of renewable energies are the axis on which French authorities have based their new policy to face constant high oil prices. It seems possible to increase France's hydro-energy potential by 40% without putting at risk environmental policy. In 2005 the ratio of France's energy independence descended below 50% .In 2005 despite high oil prices the tax on oil products yielded 212 million euros less than it was expected in the budget. Saudi-arabia has been asked by the G 7 group to make the necessary investment to bring its oil production up to 12.5 million barrels a day by 2010. (A.C.)

  10. The financial burden of out-of-pocket expenses in the United States and Canada: How different is the United States?

    Directory of Open Access Journals (Sweden)

    Katherine E Baird

    2016-01-01

    Full Text Available Background: This article compares the burden that medical cost-sharing requirements place on households in the United States and Canada. It estimates the probability that individuals with similar demographic features in the two countries have large medical expenses relative to income. Method: The study uses 2010 nationally representative household survey data harmonized for cross-national comparisons to identify individuals with high medical expenses relative to income. Using logistic regression, it estimates the probability of high expenses occurring among 10 different demographic groups in the two countries. Results: The results show the risk of large medical expenses in the United States is 1.5–4 times higher than it is in Canada, depending on the demographic group and spending threshold used. The United States compares least favorably when evaluating poorer citizens and when using a higher spending threshold. Conclusion: Recent health care reforms can be expected to reduce Americans’ catastrophic health expenses, but it will take very large reductions in out-of-pocket expenditures—larger than can be expected—if poorer and middle-class families are to have the financial protection from high health care costs that their counterparts in Canada have.

  11. Potential Use Of Activated Carbon To Recover Tc-99 From 200 West Area Groundwater As An Alternative To More Expensive Resins Hanford Site, Richland, Washington

    International Nuclear Information System (INIS)

    Byrnes, M.E.; Rossi, A.J.; Tortoso, A.C.

    2009-01-01

    Recent treatability testing performed on groundwater at the 200-ZP-1 Operable Unit at the Hanford Site in Richland, Washington, has shown that Purolite(reg s ign) A530E resin very effectively removes Tc-99 from groundwater. However, this resin is expensive and cannot be regenerated. In an effort to find a less expensive method for removing Tc-99 from the groundwater, a literature search was performed. The results indicated that activated carbon may be used to recover technetium (as pertechnetate, TCO 4 - ) from groundwater. Oak Ridge National Laboratory used activated carbon in both batch adsorption and column leaching studies. The adsorption study concluded that activated carbon absorbs TCO 4 - selectively and effectively over a wide range of pH values and from various dilute electrolyte solutions ( 4 - . Since activated carbon is much less expensive than Purolite A530E resin, it has been determined that a more extensive literature search is warranted to determine if recent studies have reached similar conclusions, and, if so, pilot testing of 200-ZP-1 groundwater wi11 likely be implemented. It is possible that less expensive, activated carbon canisters could be used as pre-filters to remove Tc-99, followed by the use of the more expensive Purolite A530E resin as a polishing step.

  12. Cost of human immunodeficiency virus infection in Italy, 2007–2009: effective and expensive, are the new drugs worthwhile?

    Directory of Open Access Journals (Sweden)

    Rizzardini G

    2012-09-01

    Full Text Available Giuliano Rizzardini,1 Umberto Restelli,2 Paolo Bonfanti,3 Emanuele Porazzi,2 Elena Ricci,1 Emanuela Foglia,2 Laura Carenzi,1 Davide Croce21First Infectious Diseases Department, "Luigi Sacco" Hospital, Milan; 2Centre for Research on Health Economics, Social, and Health Care Management, Università Carlo Cattaneo, Castellanza; 3Infectious Diseases Department, "Alessandro Manzoni" Hospital, Lecco, ItalyBackground: In recent years, the increased efficacy and effectiveness of antiretroviral treatment has led to longer survival of patients infected with human immunodeficiency virus (HIV, but has also raised the question of what happens to consumption of resources. Early highly active antiretroviral treatment (HAART, management of hepatitis C virus (HCV coinfection, and expensive newly marketed drugs may affect the economic sustainability of treatment from the point of view of the National Healthcare Services. The present study aimed to provide information on the economic burden of HIV-positive patients resident in the Lombardy region using a three-year time horizon.Methods: This was a retrospective, observational, budget impact study, based on information collected for the period 2007–2009, including hospitalizations, outpatient services, and HAART and non-HAART drug utilization. Patients with confirmed HIV infection, aged ≥ 18 years, resident in the Lombardy region, and followed at the "L Sacco" Hospital in Milan from 2007 to 2009 were eligible.Results: A total of 483 patients (mean age 44.1 years were included in the study. The mean CD4+ cell count increased over the study period from 462 ± 242 cells/mm3 in 2007, to 513 ± 267 cells/mm3 in 2008, to 547 ± 262 cells/mm3 in 2009. In total, 162 subjects (33.5% were coinfected with HCV. Hospitalizations and HAART costs increased from 2007 to 2009, whereas outpatient visits and non-HAART drug costs decreased slightly over time. The total cost increase was also significant when limiting the analysis

  13. Genetic impairments in folate enzymes increase dependence on dietary choline for phosphatidylcholine production at the expense of betaine synthesis.

    Science.gov (United States)

    Ganz, Ariel B; Shields, Kelsey; Fomin, Vlad G; Lopez, Yusnier S; Mohan, Sanjay; Lovesky, Jessica; Chuang, Jasmine C; Ganti, Anita; Carrier, Bradley; Yan, Jian; Taeswuan, Siraphat; Cohen, Vanessa V; Swersky, Camille C; Stover, Julie A; Vitiello, Gerardo A; Malysheva, Olga V; Mudrak, Erika; Caudill, Marie A

    2016-10-01

    Although single nucleotide polymorphisms (SNPs) in folate-mediated pathways predict susceptibility to choline deficiency during severe choline deprivation, it is unknown if effects persist at recommended intakes. Thus, we used stable isotope liquid chromatography-mass spectrometry (LC-MS) methodology to examine the impact of candidate SNPs on choline metabolism in a long-term, randomized, controlled feeding trial among pregnant, lactating, and nonpregnant (NP) women consuming 480 or 930 mg/d choline (22% as choline-d 9 , with d 9 indicating a deuterated trimethyl amine group) and meeting folate-intake recommendations. Variants impairing folate metabolism, methylenetetrahydrofolate reductase (MTHFR) rs1801133, methionine synthase (MTR) rs1805087 [wild-type (WT)], MTR reductase (MTRR) rs1801394, and methylenetetrahydrofolate dehydrogenase-methenyltetrahydrofolate cyclohydrolase-formyltetrahydrofolate synthetase (MTHFD1) rs2236225, influenced choline dynamics, frequently through interactions with reproductive state and choline intake, with fewer genotypic alterations observed among pregnant women. Women with these variants partitioned more dietary choline toward phosphatidylcholine (PC) biosynthesis via the cytidine diphosphate (CDP)-choline pathway at the expense of betaine synthesis even when use of betaine as a methyl donor was increased. Choline intakes of 930 mg/d restored partitioning of dietary choline between betaine and CDP-PC among NP (MTHFR rs1801133 and MTR rs1805087 WT) and lactating (MTHFD1 rs2236225) women with risk genotypes. Overall, our findings indicate that loss-of-function variants in folate-metabolizing enzymes strain cellular PC production, possibly via impaired folate-dependent phosphatidylethanolamine-N-methyltransferase (PEMT)-PC synthesis, and suggest that women with these risk genotypes may benefit from choline intakes exceeding current recommendations.-Ganz, A. B., Shields, K., Fomin, V. G., Lopez, Y. S., Mohan, S., Lovesky, J., Chuang, J

  14. Expensive but worth it: older parents’ attitudes and opinions about the costs and insurance coverage for in vitro fertilization

    Science.gov (United States)

    Nachtigall, Robert D.; MacDougall, Kirstin; Davis, Anne C.; Beyene, Yewoubdar

    2011-01-01

    Objective To describe older parents’ attitudes and opinions about the costs and insurance coverage for IVF. Design Qualitative interview study. Setting Two Northern California IVF practices. Patient(s) Sixty women and 35 male partners in which the woman had delivered her first child after the age of 40 years using IVF. Intervention(s) Two in-depth interviews over 3 months. Main Outcome Measure(s) Thematic analysis of interview transcripts. Result(s) We found that although the costs of IVF were perceived as high, even by those with insurance or who could afford them, the cost of IVF relative to other expenses in life was dwarfed by the value attributed to having a child. Women were twice as likely as men to support insurance coverage for IVF. Both men and women with complete or partial IVF insurance coverage were more likely to support insurance than those without coverage. There was a broad range of attitudes and opinions about the appropriateness of IVF insurance coverage, which addressed questions of age, gender equality, reproductive choice, whether infertility is a medical illness, and the role of personal and societal economic equity and responsibility. Conclusion(s) Despite a generally favorable opinion about the appropriateness of insurance coverage by those who have successfully undergone IVF treatment, the affordability of IVF remains an unresolved dilemma in the United States. PMID:22118993

  15. Energetic expense in the conduction of the physic nut culture: comparative between the dried and irrigated system

    Energy Technology Data Exchange (ETDEWEB)

    Frigo, Michelle Sato; Frigo, Elisandro Pires; Klar, Antonio Evaldo; Bueno, Osmar de Carvalho; Esperancini, Maura Seiko Tsuitsui [Universidade Estadual Paulista (FCA/UNESP), Botucatu, SP (Brazil). Fac. de Ciencias Agronomicas], E-mail: msfrigo@fca.unesp.br

    2008-07-01

    The discussion around new vegetable raw materials for biofuel, production have been being very important for the consolidation of the National Program of Biofuel Production and Use (PNPB) in Brazil. In this scenery, a potential culture which could be pointed for such a thing is the physic nut one, however, the studies about it are very poor. Thus the goal of this present paper was to compare the energetic expense to this culture conduction, in two different productive systems, the dried and the irrigated ones, so as to identify the less dependent system on not-renewable energy, therefore, the most energetically sustainable one for these conduction operations. The selected planting was one of the areas of the company NNE Minas Agro-Florestal Ltda., in Janauba/MG; there were identified two operations for the dried system and four operations for the irrigated system. The adopted methodology was based in bibliographical revision. The dried system showed an energetic consumption of 1.151,22 MJ. ha{sup -1} and the irrigated one was 5.325,43 MJ . ha{sup -1}. In relation to the expenditure by source, the dried one used 2,72% by biological source and 97,28% by industrial source; and the irrigated system used 0,87% by biological source and 99,14% by industrial source. The conclusion is that the conduction with the dried system is the most efficient and sustainable from the energetic point of view. (author)

  16. Constrained optimization by radial basis function interpolation for high-dimensional expensive black-box problems with infeasible initial points

    Science.gov (United States)

    Regis, Rommel G.

    2014-02-01

    This article develops two new algorithms for constrained expensive black-box optimization that use radial basis function surrogates for the objective and constraint functions. These algorithms are called COBRA and Extended ConstrLMSRBF and, unlike previous surrogate-based approaches, they can be used for high-dimensional problems where all initial points are infeasible. They both follow a two-phase approach where the first phase finds a feasible point while the second phase improves this feasible point. COBRA and Extended ConstrLMSRBF are compared with alternative methods on 20 test problems and on the MOPTA08 benchmark automotive problem (D.R. Jones, Presented at MOPTA 2008), which has 124 decision variables and 68 black-box inequality constraints. The alternatives include a sequential penalty derivative-free algorithm, a direct search method with kriging surrogates, and two multistart methods. Numerical results show that COBRA algorithms are competitive with Extended ConstrLMSRBF and they generally outperform the alternatives on the MOPTA08 problem and most of the test problems.

  17. High-yield oil palm expansion spares land at the expense of forests in the Peruvian Amazon

    International Nuclear Information System (INIS)

    Gutiérrez-Vélez, Víctor H; DeFries, Ruth; Uriarte, María; Lim, Yili; Pinedo-Vásquez, Miguel; Padoch, Christine; Baethgen, Walter; Fernandes, Katia

    2011-01-01

    High-yield agriculture potentially reduces pressure on forests by requiring less land to increase production. Using satellite and field data, we assessed the area deforested by industrial-scale high-yield oil palm expansion in the Peruvian Amazon from 2000 to 2010, finding that 72% of new plantations expanded into forested areas. In a focus area in the Ucayali region, we assessed deforestation for high- and smallholder low-yield oil palm plantations. Low-yield plantations accounted for most expansion overall (80%), but only 30% of their expansion involved forest conversion, contrasting with 75% for high-yield expansion. High-yield expansion minimized the total area required to achieve production but counter-intuitively at higher expense to forests than low-yield plantations. The results show that high-yield agriculture is an important but insufficient strategy to reduce pressure on forests. We suggest that high-yield agriculture can be effective in sparing forests only if coupled with incentives for agricultural expansion into already cleared lands.

  18. Still Elegantly Muddling Through? NICE and Uncertainty in Decision Making About the Rationing of Expensive Medicines in England.

    Science.gov (United States)

    Calnan, Michael; Hashem, Ferhana; Brown, Patrick

    2017-07-01

    This article examines the "technological appraisals" carried out by the National Institute for Health and Care Excellence as it regulates the provision of expensive new drugs within the English National Health Service on cost-effectiveness grounds. Ostensibly this is a highly rational process by which the regulatory mechanisms absorb uncertainty, but in practice, decision making remains highly complex and uncertain. This article draws on ethnographic data-interviews with a range of stakeholders and decision makers (n = 41), observations of public and closed appraisal meetings, and documentary analysis-regarding the decision-making processes involving three pharmaceutical products. The study explores the various ways in which different forms of uncertainty are perceived and tackled within these Single Technology Appraisals. Difficulties of dealing with the various levels of uncertainty were manifest and often rendered straightforward decision making problematic. Uncertainties associated with epistemology, procedures, interpersonal relations, and technicality were particularly evident. The need to exercise discretion within a more formal institutional framework shaped a pragmatic combining of strategies tactics-explicit and informal, collective and individual-to navigate through the layers of complexity and uncertainty in making decisions.

  19. In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

    Science.gov (United States)

    Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

    2015-08-01

    In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. Project HOPE—The People-to-People Health Foundation, Inc.

  20. Income distribution and electricity expense in Mexican homes; Distribucion del ingreso y el gasto en electricidad en los hogares en Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Navarro Gomez, Judith Catalina [Facultad de Ingenieria, Universidad Nacional Autonoma de Mexico (UNAM), Mexico, D. F. (Mexico)

    1997-12-31

    This paper`s objective in to analyze the main tendencies of the expense in electricity of the Mexican families since 1968 and its relationship with the expense in other energy sources. The paper is developed in two parts. The first one presents a general outline of the income behavior and the home expense, and the resources appointed to the energy acquisition. The second part analyzes specifically the expense in electricity. The data utilized come from a survey conducted by the Banco of Mexico for year 1968; the National Survey of Income and Expenses in Families from the Secretaria de Programacion y Presupuesto (SPP) for year 1977 and from National Surveys on Income and Expenses at Homes conducted by the Instituto Nacional de Estadistica Geografia e Informatica (INEGI) for years 1984, 1992 and 1994 [Espanol] El objetivo de este trabajo, es analizar las principales tendencias del gasto en electricidad de las familias mexicanas desde 1968 y su relacion con el gasto en otros energeticos. La ponencia se desarrolla en dos partes. La primera presenta un esbozo general del comportamiento del ingreso y del gasto de los hogares y de los recursos destinados a la adquisicion de energia. La segunda parte analiza especificamente el gasto en electricidad. Los datos utilizados provienen de la encuesta del Banco de Mexico para el ano 1968; de la Encuesta Nacional de Ingresos y Gastos de las Familias de la Secretaria de Programacion y Presupuesto (SPP) para el ano de 1977 y de las Encuestas Nacionales de Ingresos y Gastos de los Hogares elaboradas por el Instituto Nacional de Estadistica Geografia e Informatica (INEGI) para los anos 1984, 1992 y 1994