WorldWideScience

Sample records for expenses

  1. 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…

  2. Measuring Economies of Size with Expense Ratios

    OpenAIRE

    Langemeier, Michael R.

    2013-01-01

    This paper examines the relationship between three expense ratios: total expense ratio; adjusted total expense ratio; and economic total expense ratio; and discusses economies of size for a sample of Kansas farms. The total expense ratio and the adjusted total expense ratios, though commonly used to examine financial efficiency, are not as good of indicators of economies of size as the economic total expense ratio which includes opportunity costs on unpaid operator and family labor, and farm ...

  3. 10 CFR 75.46 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... license conditions or other written communication, of those items of extraordinary expense which the... will give rise to reimbursable extraordinary expense. (d) The Commission will take appropriate action...

  4. 7 CFR 966.40 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... share of such expense shall be proportionate to the ratio between the total quantity of tomatoes handled... 7 Agriculture 8 2010-01-01 2010-01-01 false Expenses. 966.40 Section 966.40 Agriculture... Regulating Handling Expenses and Assessments § 966.40 Expenses. The committee is authorized to incur such...

  5. 47 CFR 32.6113 - Aircraft expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aircraft expense. 32.6113 Section 32.6113... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6113 Aircraft expense. (a) This account shall include such costs as aircraft fuel, flight crews, mechanics and ground crews...

  6. 47 CFR 69.156 - Marketing expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expenses. 69.156 Section 69.156... Computation of Charges for Price Cap Local Exchange Carriers § 69.156 Marketing expenses. Effective July 1, 2000, the marketing expenses formerly allocated to the common line and traffic sensitive baskets, and...

  7. 78 FR 46502 - Reimbursed Entertainment Expenses

    Science.gov (United States)

    2013-08-01

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

  8. 7 CFR 1770.17 - Expense matrix.

    Science.gov (United States)

    2010-01-01

    ... compensation required by law; (4) Life, hospital, medical, dental, and vision plan insurance, and (5) Social... the Plant Specific Operations Expense accounts. Incidental rents, e.g., short-term rental car expense...); contracted services; accident and damage payments, insurance premiums; traveling expenses and other...

  9. 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.

  10. 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.

  11. 77 FR 24657 - Local Lodging Expenses

    Science.gov (United States)

    2012-04-25

    ... the employee's indefinite personal use (International Artists, Ltd, v. Commissioner, 55 T.C. 94 (1970... a business meeting, conference, or other activity or function. Other local lodging expenses may be.... (b) Safe harbor for local lodging at business meetings and conferences. An individual's expenses for...

  12. 41 CFR 301-11.306 - What expenses am I required to itemize under actual expense?

    Science.gov (United States)

    2010-07-01

    ... Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES... expenses. Receipts are required for lodging, regardless of amount and any individual meal when the cost...

  13. 47 CFR 36.379 - Message processing expense.

    Science.gov (United States)

    2010-10-01

    ..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes... administrative and miscellaneous expense associated with the processing of individual toll tickets and local... December 31, 2000. Local Message Process Expense is assigned to the state jurisdiction. ...

  14. 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...

  15. 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.

  16. EXPENSES FORECASTING MODEL IN UNIVERSITY PROJECTS PLANNING

    OpenAIRE

    Sergei A. Arustamov; Anna P. Varenikova

    2016-01-01

    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 Educa...

  17. 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.

  18. Classification of expenses on advertising: accounting aspect

    OpenAIRE

    Лисюк, Альона Василівна

    2016-01-01

    Classification of expenses on advertising for the purposes of accounting reflection of the corresponding transactions and increase of the quality of information used for managerial decision-making concerning the expediency and efficiency of advertising measures has been worked out and theoretically grounded.

  19. Travel and Hospitality Expenses 2013-2014

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

    IDRC CRDI

    Dates. Location(s). Purpose. Transportation and Travel. Accommodation,. Meals and Other. Hospitality. Total. Expenses. Quarter 1. May 15. Ottawa, ON. Meetings. May 20 to 21. Washington DC. Conference. 11,364.93. 3,274.71. 53.50. 14,693.14. May 5 to June 5. Kenya and England. Meetings. June 18 to 21. Winnipeg, MB.

  20. Deductibility of Expenses for Studying Abroad

    Science.gov (United States)

    Slater, Robert; Hart, Dana L.

    2015-01-01

    In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

  1. 39 CFR 777.23 - Moving expenses.

    Science.gov (United States)

    2010-07-01

    ... ACQUISITION POLICIES Uniform Relocation Assistance § 777.23 Moving expenses. (a) Eligibility. (1) Residential... and marketing studies. (ix) Advertisement of replacement location, not to exceed $1,500 (x..., machinery, or trade fixtures. (ii) Purchase of manufacturing materials, production supplies, product...

  2. 7 CFR 915.40 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Expenses. 915.40 Section 915.40 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE AVOCADOS GROWN IN SOUTH FLORIDA Order...

  3. 7 CFR 915.31 - Expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Expenses. 915.31 Section 915.31 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE AVOCADOS GROWN IN SOUTH FLORIDA Order...

  4. 77 FR 45520 - Reimbursed Entertainment Expenses

    Science.gov (United States)

    2012-08-01

    ... deduction for any expense for food, beverages, entertainment activities, or entertainment facilities to 50... some cases, truck drivers are paid wages and a per diem meals allowance by a company that leases the...(n) limitation applies to only one party. TLC was a leasing company that paid truck drivers a per...

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

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

    test

    David M. Malone - President. Travel Expenses 2009-10. 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. Feb-10. Waterloo, ON. Prior Period ...

  8. 7 CFR 27.89 - Expenses; inspection; sampling.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Expenses; inspection; sampling. 27.89 Section 27.89... Micronaire § 27.89 Expenses; inspection; sampling. Expense of inspection and sampling, the preparation of the... Office, the expense of inspection, sampling, preparation of samples, and delivery of the samples to the...

  9. 26 CFR 1.162-2 - Traveling expenses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Traveling expenses. 1.162-2 Section 1.162-2...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-2 Traveling expenses. (a) Traveling expenses include travel fares, meals and lodging, and expenses incident to travel...

  10. 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...

  11. 47 CFR 32.6341 - Large private branch exchange expense.

    Science.gov (United States)

    2010-10-01

    ... branch exchanges. Expenses associated with company internal use communication equipment shall be recorded... Section 32.6341 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6341...

  12. 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.

  13. 11 CFR 9004.9 - Net outstanding qualified campaign expenses.

    Science.gov (United States)

    2010-01-01

    ... shall include estimated costs for office space rental, staff salaries, legal expenses, accounting expenses, office supplies, equipment rental, telephone expenses, postage and other mailing costs, printing... capital assets under this section includes, but is not limited to, office equipment, furniture, vehicles...

  14. 47 CFR 32.6122 - Furniture and artworks expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Furniture and artworks expense. 32.6122 Section 32.6122 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Furniture and artworks expense. This account shall include expenses associated with furniture and artworks. ...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed.

  2. 32 CFR 1656.20 - Expenses for emergency medical care.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Expenses for emergency medical care. 1656.20... ALTERNATIVE SERVICE § 1656.20 Expenses for emergency medical care. (a) Claims for payment of actual and reasonable expenses for emergency medical care, including hospitalization, of ASWs who suffer illness or...

  3. 26 CFR 1.212-1 - Nontrade or nonbusiness expenses.

    Science.gov (United States)

    2010-04-01

    ..., hobby, or recreation are not allowable as nontrade or nonbusiness expenses. The question whether or not... as a sport, hobby, or recreation, is not to be determined solely from the intention of the taxpayer..., campaign expenses of a candidate for public office, bar examination fees and other expenses paid or...

  4. 47 CFR 32.6112 - Motor vehicle expense.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Motor vehicle expense. 32.6112 Section 32.6112... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a... motor vehicles, such as chauffeurs and shuttle bus drivers. The costs of users of motor vehicles whose...

  5. 48 CFR 1631.203-72 - Home office expense.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Home office expense. 1631... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1631.203-72 Home office expense. A carrier's practices for allocating home office expenses to the segments of the carrier will be acceptable...

  6. 48 CFR 970.3102-3-70 - Home office expenses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

  7. 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...

  8. [Fund for Protection against Catastrophic Expenses].

    Science.gov (United States)

    Aracena-Genao, Belkis; González-Robledo, María Cecilia; González-Robledo, Luz María; Palacio-Mejía, Lina Sofía; Nigenda-López, Gustavo

    2011-01-01

    To document the status of operational and managerial processes of the Fund for Protection against Catastrophic Expenses (FPGC), as well as to describe its evolution, and to explore the relationship between covered diseases and the Mexican health profile. This is a joint management study, which included a qualitative and a quantitative phase. We conducted semi-structured interviews with key informants. We also analyzed the records of CNPSS, the hospital discharge and mortality data bases. Fifty two percent of the states take twice as long to report and validate the cases. From 2004-2009 the FPGC increased its coverage from 6 to 49 interventions, that means a spending increase of 2 306.4% in nominal terms and 1 659.3% in real terms. The HIV/AIDS was the intervention prioritized with 39.3% and Mexico City had the highest proportion of expenditure (25.1%). A few diseases included in the health profile are covered by the FPGC. The review of the inclusion criteria of diseases is urgent, so as to cover diseases of epidemiological importance.

  9. 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.

  10. Evaluating the Impact of Deductible Levels on Health Insurance Expenses

    OpenAIRE

    Neil S. Fleming

    1988-01-01

    A common problem for actuaries is to determine the impact of changes deductibles on expense to the insurer. This article uses the method of moments to estimate deductible impacts under the assumption of a lognormal distribution of health care expenses for utilizers. The problems of moral hazard and mixed expense distributions are also discussed. An example using statistics from the Rand Insurance Study is presented to demonstrate the estimation of a hypothetical change in deductible. A short-...

  11. 13 CFR 303.5 - Eligible administrative expenses.

    Science.gov (United States)

    2010-01-01

    ... 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...

  12. 45 CFR 1356.41 - Nonrecurring expenses of adoption.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Nonrecurring expenses of adoption. 1356.41 Section..., FOSTER CARE MAINTENANCE PAYMENTS, ADOPTION ASSISTANCE, AND CHILD AND FAMILY SERVICES REQUIREMENTS APPLICABLE TO TITLE IV-E § 1356.41 Nonrecurring expenses of adoption. (a) The amount of the payment made for...

  13. 17 CFR 256.922 - Administrative expenses transferred-credit.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Administrative expenses transferred-credit. 256.922 Section 256.922 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... transferred—credit. This account shall be credited with administrative expenses recorded in accounts 920 and...

  14. 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...

  15. 17 CFR 256.163 - Stores expense undistributed.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Stores expense undistributed... UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.163 Stores expense undistributed... nonassociate companies. items (b)(1) Supervision of purchasing and stores department to extent assignable to...

  16. 7 CFR 51.40 - Traveling and other expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Traveling and other expenses. 51.40 Section 51.40... STANDARDS) Regulations 1 Schedule of Fees and Charges at Destination Markets § 51.40 Traveling and other expenses. Costs including travel incurred by the Agricultural Marketing Service in providing inspection...

  17. 7 CFR 4290.520 - Management Expenses of a RBIC.

    Science.gov (United States)

    2010-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a...) Management Expenses do not include services provided by specialized outside consultants, outside lawyers and...

  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. 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...

  2. 48 CFR 970.3102-05-28 - Other business expenses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Other business expenses. 970.3102-05-28 Section 970.3102-05-28 Federal Acquisition Regulations System DEPARTMENT OF ENERGY... Procedures 970.3102-05-28 Other business expenses. (i) Reasonable costs associated with the establishment and...

  3. 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 reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading...

  4. 46 CFR 310.62 - Allowances and expenses; required deposit.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Allowances and expenses; required deposit. 310.62... Allowances and expenses; required deposit. (a) Items furnished. Each midshipman shall receive: Free tuition... orders. (b) Required Deposit. Prior to admission to the Academy, each midshipman shall make a specified...

  5. 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...

  6. 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 ...

  7. 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 ...

  8. 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. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ethics ...

  9. 2013-2014 Expense report for Sylvain Dufour | IDRC - International ...

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

    2013-2014 Expense report for Sylvain Dufour. Travel and Hospitality Expenses 2013-2014. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ethics ...

  10. 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 ...

  11. 2011-2012 Expense report for Lauchlan Munro | IDRC ...

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

    -2012 Expense report for Lauchlan Munro. 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 ...

  12. 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.

  13. 2010-2011 Expense report for Lauchlan Munro | IDRC ...

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

    -2011 Expense report for Lauchlan Munro. 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 ...

  14. 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. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ...

  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. 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 ...

  17. 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. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ethics ...

  18. 2013-2014 Expense report for Annette Nicholson | IDRC ...

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

    2013-2014 Expense report for Annette Nicholson. Download PDF of Expense Report 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 ...

  19. 29 CFR 778.217 - Reimbursement for expenses.

    Science.gov (United States)

    2010-07-01

    ... approximate amount expended by an employee, who is traveling “over the road” on his employer's business, for... expenses, such as taxicab fares, incurred while traveling on the employer's business. (4) “Supper money”, a... normally incurs expenses in traveling to and from work, buying lunch, paying rent, and the like. If the...

  20. 32 CFR 202.12 - Administrative support and eligible expenses.

    Science.gov (United States)

    2010-07-01

    ..., administrative expenses for a RAB shall be paid using funds from the Military Component's Environmental... funds. (3) At FUDS, administrative expenses for a RAB shall be paid using funds from the Environmental... specific and benefits the establishment and operation of a RAB. (ii) Relevant to the environmental...

  1. 47 CFR 32.7100 - Other operating income and expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other operating income and expenses. 32.7100....7100 Other operating income and expenses. This account shall be used to record the results of... net gain or loss. This account shall include the following: (a) Profits realized from custom work...

  2. 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...

  3. ANALYSIS OF INCOMES, EXPENSES AND PROFITABILITY IN BANKS

    Directory of Open Access Journals (Sweden)

    MIRELA MONEA

    2011-01-01

    Full Text Available The paper is centered on presenting some aspects regarding incomes, expenses and results of commercial banks from Romanian banking system such as: income dynamics and structure, expenses dynamics and structure, a set of indicators which reflects the main banks performances. Discussion is focused on a comparative analysis between two commercial banks from Romanian banking system, taking into consideration date from a certain period of time. Profitability indicators are very usefully from banks management having an important informational value, the main discussion being focused on: return on assets, return on equity, net assets margin, rate of profit, equity multiplier, expenses to income ratio.

  4. 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.

  5. 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.

  6. Weather forecasts, users' economic expenses and decision strategies

    Science.gov (United States)

    Carter, G. M.

    1972-01-01

    Differing decision models and operational characteristics affecting the economic expenses (i.e., the costs of protection and losses suffered if no protective measures have been taken) associated with the use of predictive weather information have been examined.

  7. 47 CFR 32.6311 - Station apparatus expense.

    Science.gov (United States)

    2010-10-01

    ... associated with company internal use communication equipment shall be recorded in Account 6123, Office....6311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6311 Station...

  8. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

    ... railroads, except switching and terminal companies, subject to the provisions of Part I of the Interstate Commerce Act, be, and they are hereby, required to compile and file quarterly reports of revenues, expenses...

  9. 22 CFR 17.6 - Ordinary and necessary living expenses.

    Science.gov (United States)

    2010-04-01

    ... RETIREMENT AND DISABILITY FUND UNDER THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM (FSRDS) AND THE FOREIGN SERVICE PENSION SYSTEM (FSPS) § 17.6 Ordinary and necessary living expenses. An individual's...

  10. 47 CFR 54.715 - Administrative expenses of the Administrator.

    Science.gov (United States)

    2010-10-01

    ... support mechanism, the low income support mechanism, the interstate access universal service support... SERVICES (CONTINUED) UNIVERSAL SERVICE Administration § 54.715 Administrative expenses of the Administrator... the projected quarterly budgets before the Administrator disburses funds under the federal universal...

  11. 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: 2017-09-28. Attendees: 5 (3 IDRC). Location: Ottawa. Total: $64.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  12. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Page 1. Description: Lunch - Discussion on development research issues. Date: 2017-09-05. Attendees: 4 (IDRC 2). Location: Ottawa. Total: $36.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  13. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    SD

    Page 1. Description: Lunch - Development research issues. Date: 2017-04-24. Attendees: 2 (IDRC 1). Location: Ottawa. Total: $82.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  14. 2017-2018 Hospitality Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Page 1. Description: Lunch - Discussion on development research issues. Date: 2017-09-13. Attendees: 4 (IDRC 2). Location: Ottawa. Total: $68.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

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

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

    Chantal Taylor

    Page 1. Description: Dinner-Discussion on development Research Issues. Date: 2017-10-02. Attendees: 14 (3 IDRC). Location: London UK. Total: $1,666.60. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

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

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

    SD

    Page 1. Description: Lunch - Development research issues. Date: 2017-04-27. Attendees: 3 (IDRC 3). Location: Ottawa. Total: $130.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

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

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

    SD

    Page 1. Description: Lunch - Development research issues. Date: 2017-06-28. Attendees: 4 (IDRC 2). Location: Ottawa. Total: $64.00. Comments: 2017-2018 Hospitality Expense Reports for Jean Lebel, President.

  18. 26 CFR 1.162-12 - Expenses of farmers.

    Science.gov (United States)

    2010-04-01

    ... expended in purchasing work, breeding, dairy, or sporting animals are regarded as investments of capital... from the sale of farm products may be ignored in rendering a return of income, and the expenses...

  19. Tax-qualified and non-tax qualified expenses

    OpenAIRE

    Sůra, Jiří

    2012-01-01

    TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term ...

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

    OpenAIRE

    A. Turenko; S. Shuklinov

    2010-01-01

    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. 76 FR 19909 - International Terrorism Victim Expense Reimbursement Program

    Science.gov (United States)

    2011-04-11

    ... of Justice Programs 28 CFR Part 94 RIN 1121-AA78 International Terrorism Victim Expense Reimbursement... Victims of Crime (OVC) is promulgating this interim-final rule for its International Terrorism Victim... as an incident of international terrorism. DATES: Effective date: This interim-final rule is...

  2. 7 CFR 1215.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... CONSUMER INFORMATION Popcorn Promotion, Research, and Consumer Information Order Expenses and Assessments... and projects of promotion, research, consumer information, and industry information, the Board shall... States or Canada in proportion to the amount of assessments projected to be collected on domestically...

  3. 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.

  4. 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.

  5. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    -08. 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.

  6. 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 ...

  7. 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 ...

  8. 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 ...

  9. 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.

  10. 2017-2018 Travel Expense Reports for Alanna Boyd, Governor

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

    Board Meetings. Date(s):. 2017-06-20 to 2017-06-21. Destination(s):. Ottawa. Airfare: $380.67. Other. Transportation: $24.60. Accommodation: $180.93. Meals and. Incidentals: $0.00. Other: $0.00. Total: $586.20. Comments: From residence in Toronto, ON. 2017-2018 Travel Expense Reports for. Alanna Boyd, Governor.

  11. 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.

  12. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Purpose: To attend Trudeau Foundation Conference. 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, ...

  13. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    Purpose: To attend the 2015 Gairdner Awards Dinner. 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 ...

  14. 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 ...

  15. 2017-2018 Travel Expense Reports for Mary Anne Chambers ...

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

    Chantal Taylor

    Purpose: Represent IDRC at Rideau Hall event. Date(s):. 2017-06-05. Destination(s):. Ottawa. Airfare: $788.71. Other. Transportation: $0.00. Accommodation: $0.00. Meals and. Incidentals: $0.00. Other: $0.00. Total: $788.71. Comments: From residence in Thornhill, Ontario. 2017-2018 Travel Expense Reports for Mary.

  16. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    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 ...

  17. 2015-2016 Travel and Hospitality Expense Reports for Joanne ...

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

    Ruxandra Staicu

    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 ...

  18. 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.

  19. 2017-2018 Travel Expense Reports for Alanna Boyd, Governor

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

    Chantal Taylor

    Board Meetings. Date(s):. 2017-11-21 to 2017-11-22. Destination(s):. Ottawa. Airfare: $514.76. Other. Transportation: $107.55. Accommodation: $212.81. Meals and. Incidentals: $72.09. Other: $0.00. Total: $907.21. Comments: From residence in Toronto, ON. 2017-2018 Travel Expense Reports for. Alanna Boyd, Governor.

  20. 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 ...

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

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

    Ruxandra Staicu

    Purpose: Board meetings. Date(s):. 2016-03-20 to 2016-03-22. Destination(s):. Ottawa. Airfare: $7,604.34. Other. Transportation: $60.14. Accommodation: $510.67. Meals and. Incidentals: $132.81. Other: $0.00. Total: $8,307.96. Comments: 2015-2016 Travel and Hospitality Expense. Reports for Shainoor Khoja, Governor.

  2. 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 ...

  3. 2016-2017 Travel Expense Reports for Mary Anne Chambers ...

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

    Beata Bialic

    Purpose: Internal IDRC meetings. 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.

  4. 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.

  5. 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.

  6. 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.

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

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

    Ruxandra Staicu

    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 ...

  8. 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 ...

  9. 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 ...

  10. 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.

  11. 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 ...

  12. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    Chantal Taylor

    Purpose: Attend the 2017 Canada Gairdner Awards Gala. Date(s):. 2017-10-26 to 2017-10-27. Destination(s):. Toronto. Airfare: $433.81. Other. Transportation: $20.00. Accommodation: $422.26. Meals and. Incidentals: $25.92. Other: $0.00. Total: $901.99. Comments: 2017-2018 Travel Expense Reports for. Jean Lebel ...

  13. 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 ...

  14. 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...

  15. 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.

  16. 2016-2017 Expense report for Nadir Patel | IDRC - International ...

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

    2016-2017 Expense report for Nadir Patel. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ethics · Transparency · Website usage. © 2016 IDRC.

  17. 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 ...

  18. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    Chantal Taylor

    ... to 2017-10-13. Destination(s):. Cairo, Egypt. Airfare: $4,512.88. Other. Transportation: $118.45. Accommodation: $494.52. Meals and. Incidentals: $300.00. Other: $114.20. Total: $5,540.05. Comments: 2017-2018 Travel Expense Reports for Joanne. Charette, Vice-President, Corporate Strategy and Communications.

  19. 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.

  20. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    Chantal Taylor

    2017-11-14 to 2017-11-15. Destination(s):. Calgary. Airfare: $468.90. Other. Transportation: $118.90. Accommodation: $223.42. Meals and. Incidentals: $116.64. Other: $46.00. Total: $973.86. Comments: 2017-2018 Travel Expense Reports for Joanne. Charette, Vice-President, Corporate Strategy and Communications.

  1. 2017-2018 Travel Expense Reports for Joanne Charette, Vice ...

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

    BB

    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. Charette, Vice-President, Corporate Strategy and Communications.

  2. 17 CFR 256.921 - Office supplies and expenses.

    Science.gov (United States)

    2010-04-01

    .... Bank messenger and service charges. 3. Books, periodicals, bulletins and subscriptions to newspapers... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Office supplies and expenses. 256.921 Section 256.921 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  3. 18 CFR 367.9080 - Account 908, Customer assistance expenses.

    Science.gov (United States)

    2010-04-01

    ..., lectures, and other programs. (2) Loss in value on equipment and appliances used for customer assistance... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 908, Customer... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9080 Account 908, Customer...

  4. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 163, Stores... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163, Stores... issued a suitable loading charge that will distribute the expense equitably over stores issues. The...

  5. 77 FR 2225 - Allocation and Apportionment of Interest Expense

    Science.gov (United States)

    2012-01-17

    ... partnership interest expense by reference to the partner's assets, including the partner's pro rata share of... value of such stock is equal to the sum of the following amounts, less the taxpayer's pro rata share of...-9T(h)(4) by providing that the value of stock in a related person includes the taxpayer's pro rata...

  6. 26 CFR 1.41-2 - Qualified research expenses.

    Science.gov (United States)

    2010-04-01

    ... carried on by the taxpayer at the time the expense is paid or incurred in order to be a qualified research... compiling research data, and of a machinist for machining a part of an experimental model used in qualified... administrative personnel are part of the research department or in a separate department. Direct support does not...

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

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

    Chantal Taylor

    Date(s):. 2017-10-27. Destination(s):. Montreal. Airfare: $0.00. Other. Transportation: $315.96. Accommodation: $0.00. Meals and. Incidentals: $25.92. Other: $16.00. Total: $357.88. Comments: 2017-2018 Travel Expense Reports for Joanne. Charette, Vice-President, Corporate Strategy and Communications.

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

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

    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 Reports for Joanne. Charette, Vice-President, Corporate Strategy and Communications.

  9. 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 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE HASS AVOCADO PROMOTION, RESEARCH...

  10. 7 CFR 1219.41 - Compensation and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Compensation and expenses. 1219.41 Section 1219.41 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE HASS AVOCADO PROMOTION, RESEARCH...

  11. 2017-2018 Travel Expense Reports for Jean Lebel, President

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

    SD

    Moderate panel at Montreal Council on Foreign Relations Conference. Date(s):. 2017-04-18 to 2017-04-19. Destination(s):. Montreal. Airfare: $112.37. Other. Transportation: $108.13. Accommodation: $177.31. Meals and. Incidentals: $112.59. Other: $0.00. Total: $510.40. Comments: 2017-2018 Travel Expense Reports for ...

  12. 2014-2015 Expense report for Joanne Charette | IDRC ...

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

    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 policy · Privacy policy · Research ethics ...

  13. 2011-2012 Expense report for Rohinton Medhora | IDRC ...

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

    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 access policy · Privacy policy · Research ethics ...

  14. 2015-2016 Expense report for Joanne Charette | IDRC ...

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

    2016-01-21

    Total hospitality expenses: CA$48.71. Lunch meeting with Radio Canada journalist January 21, 2016 CA$48.71. 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.

  15. 2014-2015 Expense report for Annette Nicholson | IDRC ...

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

    Download PDF of Expense Report 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 policy · Privacy policy · Research ethics ...

  16. 2012-2013 Expense report for Rohinton Medhora | IDRC ...

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

    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 access policy · Privacy policy · Research ethics ...

  17. 2017-2018 Expense report for Sylvain Dufour | IDRC - International ...

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

    2017-11-16

    Total hospitality expenses: CA$457.40. Lunch - Directors' meeting on resources management November 16, 2017 CA$315.40. Lunch - Directors' meeting on resources management May 5, 2017 CA$142.00. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map.

  18. 2017-2018 Expense report for Joanne Charette | IDRC ...

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

    2017-06-02

    Total hospitality expenses: CA$149.48. Meeting with stakeholders on development research June 2, 2017 CA$10.97. Meeting with stakeholders on development research May 29, 2017 CA$16.01. Effective Communication workshop for Senior Management May 19, 2017 CA$122.50. What we do · Funding · Resources ...

  19. 14 CFR 14.05 - Allowance fees and expenses.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Allowance fees and expenses. 14.05 Section 14.05 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PROCEDURAL RULES RULES IMPLEMENTING THE EQUAL ACCESS TO JUSTICE ACT OF 1980 General Provisions § 14.05 Allowance...

  20. 26 CFR 1.213-1 - Medical, dental, etc., expenses.

    Science.gov (United States)

    2010-04-01

    ..., a seeing eye dog, artificial teeth and limbs, a wheel chair, crutches, an inclinator or an air... the benefits are payable in cash or in services. For example, amounts paid for hospitalization... medical insurance benefits for the aged, are amounts paid for insurance covering expenses of medical care...

  1. 7 CFR 1216.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 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...) Assessments collected, less pro rata administrative expenses, from the gross sales of contract export...

  2. 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.

  3. 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 ...

  4. MODELS OF ANALYSIS “EXPENSES-EFFECTS” IN DEFENCE SECTOR

    Directory of Open Access Journals (Sweden)

    Venelin Terziev

    2014-06-01

    Full Text Available The basis of the examinations of the dependence “expenses-effects” is the principle pf economic effectiveness of defensive capabilities. Although implications in the field are known and popular at first glance, in condition of crisis, incl. financial and economic crisis in a country, the question of the price of social goods – security and defense, is under discussion. In the new security environment the establishment of national defense systems is a task of high priority.

  5. 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...

  6. 76 FR 35110 - Federal Travel Regulation (FTR); Miscellaneous Expense Allowance (MEA)

    Science.gov (United States)

    2011-06-16

    ...] RIN 3090-AJ17 Federal Travel Regulation (FTR); Miscellaneous Expense Allowance (MEA) AGENCY: Office of... miscellaneous expenses allowance (MEA), when the employee chooses not to provide documentation of miscellaneous... miscellaneous expenses. The purpose of the miscellaneous expense allowance (MEA) is to defray various contingent...

  7. 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...

  8. 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...

  9. 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

  10. 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.

  11. 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.

  12. How expensive is inflammatory bowel disease? A critical analysis.

    Science.gov (United States)

    Odes, Selwyn

    2008-11-21

    Economic analysis of chronic diseases is required for proper allocation of resources and understanding cost-effectiveness studies of new therapies. Studies on health care cost of ulcerative colitis (UC) and Crohn's disease (CD) are reviewed here. These studies were carried out in various countries with disparate health care systems. In the United States, data were often modeled or retrieved from large insurance schemes. Surgery and in-patient hospitalization accounted for over half the outlay on UC and CD. Fistulous disease in CD and parenteral nutrition were very costly. In Canada, overall charges were lower than in the United States, but there too, surgical costs were relatively high. In European studies, economic data were abstracted directly from patients' files. One pan-European study examined the outlay on UC and CD in a community-based prospective inception cohort followed for 10 years. Overall costs in Europe were lower than in the United States. Surgery, hospitalization, year of follow-up, disease phenotype in CD and ASCA-positivity impacted significantly on costs. In all studies, the cost data were right skewed, aminosalicylates were expensive drugs, and biological agents the most expensive; moreover indirect costs were not calculated. Infliximab raised costs considerably in CD, but there were no long-term follow-up studies, so that the cost-benefit of biological agents remains unknown. In conclusion, costs of managing UC and CD vary by country, surgery, genotype and several other factors. The most important question for further research is whether the biological therapies are cost-effective in the long-term.

  13. 25 CFR 39.600 - Are Bureau-operated school board expenses funded by ISEP limited?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Are Bureau-operated school board expenses funded by ISEP... INDIAN SCHOOL EQUALIZATION PROGRAM School Board Training Expenses § 39.600 Are Bureau-operated school board expenses funded by ISEP limited? Yes. Bureau-operated schools are limited to $8,000 or one percent...

  14. 18 CFR 367.4280 - Account 428, Amortization of debt discount and expense.

    Science.gov (United States)

    2010-04-01

    ..., Amortization of debt discount and expense. 367.4280 Section 367.4280 Conservation of Power and Water Resources....4280 Account 428, Amortization of debt discount and expense. (a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this...

  15. 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

  16. 41 CFR 301-11.31 - Are laundry, cleaning and pressing of clothing expenses reimbursable?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are laundry, cleaning and pressing of clothing expenses reimbursable? 301-11.31 Section 301-11.31 Public Contracts and... clothing expenses reimbursable? Yes. The expenses incurred for laundry, cleaning and pressing of clothing...

  17. 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. ...

  18. 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. ...

  19. 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...

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

    Directory of Open Access Journals (Sweden)

    Makaliuk Iryna V.

    2014-02-01

    Full Text Available 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 of the study it is established that optimisation of transaction expenses envisages such a composition and structure of expenses, which would ensure achievement of the maximal financial result. Besides, the growth of the general volume of transaction expenses should be accompanied with reduction of its volume by a unit of product. Theoretical and practical significance of the obtained results lies in the fact that they could be used when conducting further scientific developments in this direction and also in the process of practical activity of enterprises. Application of the proposed economic and mathematical model of optimisation of transaction expenses would allow identification of the force and direction of influence of various types of transaction expenses upon income of a specific enterprise. Revelation of expenses, execution of which facilitates accumulation of volumes of realisation, and expenses, which hinder the process, would allow identification of the direction of regulation with the purpose of improvement of financial results of production and economic activity.

  1. 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...

  2. 18 CFR 367.9302 - Account 930.2, Miscellaneous general expenses.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9302 Account 930.2... expenses not charged to other operation and maintenance expense accounts on a functional basis. (4... statutes, not including, however, notices required in connection with security issues or acquisitions of...

  3. [Financial expenses incurred by herniated disk in health professionals].

    Science.gov (United States)

    Zonana-Nacach, Abraham; Moreno-Cazares, Marco Cesar; Gómez-Naranjo, Rafael

    2013-01-01

    Long-term sick leave by illeness is cause of financial expences and worker's loss of productivity. To evaluate the financial expense incurred by spinal disk herniation in health professionals. 3000 health professionals of the Instituto Mexicano del Seguro Social work in Tecate, Tijuana and Rosarito, cities of Baja California, Mexico. During 2009-2011, 1070 health professionals had long sick leave certificates and 48 had a cervical or lumbar disk herniation. We evaluated the total days of absenteeism in comparison with the absenteeism days suggested by the Medical Disability Advisor. Of the 48 spinal herniated disks, 54% were cervical and 65% had surgical management. The mean (± SD) days of absence was 125 ± 84 and 24 (50%) of the spinal herniated disks exceeded the Medical Disability Advisor disability duration parameters, in 6 (26%), 12 (52%), and 5 (22%) patients due to no diagnostic concordance, diagnosis delay and residual pain, respectively. The total cost of the spinal herniated disks that extended outside of the Medical Disability Advisor disability duration parameters was 683,026 pesos versus 367,081 pesos of the spinal herniated disks that did not exceed the Medical Disability Advisor disability duration parameters. After 12 months of follow-up, 9 (18.8%) continue with sick leave and 2 (4%) had permanent disability. In patients with a spinal herniated disk, the costs of subsidies were two-fold more due principally to a not diagnostic agreement.

  4. Discussing and prescribing expensive unfunded anticancer drugs in Australia.

    Science.gov (United States)

    Karikios, Deme John; Mileshkin, Linda; Martin, Andrew; Ferraro, Danielle; Stockler, Martin R

    2017-01-01

    Australia has a publicly funded universal healthcare system which heavily subsidises the cost of most registered anticancer drugs. The use of anticancer drugs that are unfunded, that is, not subsidised by the government, entails substantial out-of-pocket costs for patients. We sought to determine how frequently Australian medical oncologists discuss and prescribe unfunded anticancer drugs, and their attitudes and beliefs about their use. Members of the Medical Oncology Group of Australia (MOGA) completed an online survey about their clinical practices over a recent 3-month period. A negative binomial regression model was used to examine the influence of respondent characteristics on the rate of discussions about, and prescription of, unfunded anticancer drugs. Of the 154 respondents (27% of 575 MOGA members), 92% had discussed and 68% had prescribed at least one unfunded anticancer drug in the last 3 months. Respondents reported discussing unfunded anticancer drugs with an average of 2.5 patients per month (95% CI 2.1 to 2.9), and prescribed them to an average of 0.9 patients per month (95% CI 0.7 to 1.2). The rate of discussing unfunded anticancer drugs was associated with being fully qualified (p=0.01), and being in a metropolitan practice (p=0.009), the rate of prescription was associated only with being in metropolitan practice (p=0.006). The concerns about discussing and prescribing unfunded anticancer drugs rated most important were as follows: 'potential to cause financial hardship' and 'difficulty for patients to evaluate the benefits versus the costs'. Australian medical oncologists frequently discuss and prescribe unfunded anticancer drugs, and are concerned about their patients having to face difficult decisions and financial hardship. Further research is needed to better understand the factors that affect how oncologists and patients value expensive, unfunded anticancer drugs.

  5. 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 ...

  6. 24 CFR 990.185 - Utilities expense level: Incentives for energy conservation/rate reduction.

    Science.gov (United States)

    2010-04-01

    ... under the performance contract; or a shared savings agreement with a private energy service company. All... for energy conservation/rate reduction. 990.185 Section 990.185 Housing and Urban Development... Calculating Formula Expenses § 990.185 Utilities expense level: Incentives for energy conservation/rate...

  7. 41 CFR 302-12.102 - What contracted relocation services may we provide at Government expense?

    Science.gov (United States)

    2010-07-01

    ... relocation services may we provide at Government expense? 302-12.102 Section 302-12.102 Public Contracts and... 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services Company § 302-12.102 What contracted relocation services may we provide at Government expense? You may pay for contracted...

  8. 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...

  9. 75 FR 58329 - Federal Travel Regulation (FTR); Relocation Expenses Test Programs

    Science.gov (United States)

    2010-09-24

    ... 3090-ZA01 Federal Travel Regulation (FTR); Relocation Expenses Test Programs AGENCY: Office of... relocation expenses test programs for Federal employees, made by the passage of Public Law 111-112 on... General Services to authorize Federal agencies to test new and innovative methods of reimbursing...

  10. 76 FR 31684 - Agency Information Collection (Medical Expense Report) Activity Under OMB Review

    Science.gov (United States)

    2011-06-01

    ... describes the nature of the information collection and its expected cost and burden; it includes the actual... AFFAIRS Agency Information Collection (Medical Expense Report) Activity Under OMB Review AGENCY: Veterans...: Medical Expense Report, VA Form 21-8416. OMB Control Number: 2900-0161. Type of Review: Extension of a...

  11. 49 CFR 375.803 - How must I present my freight or expense bill?

    Science.gov (United States)

    2010-10-01

    ... REGULATIONS TRANSPORTATION OF HOUSEHOLD GOODS IN INTERSTATE COMMERCE; CONSUMER PROTECTION REGULATIONS Collection of Charges § 375.803 How must I present my freight or expense bill? You must present your freight... 49 Transportation 5 2010-10-01 2010-10-01 false How must I present my freight or expense bill? 375...

  12. 38 CFR 8.24 - Expenses incident to examinations for insurance purposes.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Expenses incident to examinations for insurance purposes. 8.24 Section 8.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS NATIONAL SERVICE LIFE INSURANCE Examinations § 8.24 Expenses incident to examinations for insurance purposes. Except as provide...

  13. 26 CFR 1.67-3 - Allocation of expenses by real estate mortgage investment conduits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of expenses by real estate mortgage investment conduits. 1.67-3 Section 1.67-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Gross Income, and Taxable Income § 1.67-3 Allocation of expenses by real estate mortgage investment...

  14. 18 CFR 367.11 - Distribution of pay and expenses of employees.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT General Instructions § 367.11 Distribution of pay and expenses of employees. The charges to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Distribution of pay and expenses of employees. 367.11 Section 367.11 Conservation of Power and Water Resources FEDERAL ENERGY...

  15. 13 CFR 108.520 - Management Expenses of a NMVC Company.

    Science.gov (United States)

    2010-01-01

    ... 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 § 108.520 Management Expenses of a NMVC Company. SBA must approve your initial Management Expenses and...

  16. 78 FR 73702 - Federal Travel Regulation (FTR); Telework Travel Expenses Test Programs

    Science.gov (United States)

    2013-12-09

    ...] RIN 3090-AJ23 Federal Travel Regulation (FTR); Telework Travel Expenses Test Programs AGENCY: Office...: 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, authorizes reimbursement...

  17. 24 CFR 1000.236 - What are eligible administrative and planning expenses?

    Science.gov (United States)

    2010-04-01

    ...) § 1000.236 What are eligible administrative and planning expenses? (a) Eligible administrative and... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false What are eligible administrative and planning expenses? 1000.236 Section 1000.236 Housing and Urban Development Regulations Relating to...

  18. 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...

  19. 5 CFR 1645.4 - Administrative expenses attributable to each TSP Fund.

    Science.gov (United States)

    2010-01-01

    ... each TSP Fund. 1645.4 Section 1645.4 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD CALCULATION OF SHARE PRICES § 1645.4 Administrative expenses attributable to each TSP Fund. A portion of the administrative expenses accrued during each business day will be charged to each TSP Fund...

  20. 48 CFR 1631.203-71 - Business unit General and Administrative (G&A) expenses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Business unit General and... Business unit General and Administrative (G&A) expenses. G&A expenses shall be allocated to final cost objectives by a base or method that represents the total activity of the business unit. ...

  1. 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

  2. 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

  3. 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

  4. Analysis of Heating Expenses in a Large Social Housing Stock Using Artificial Neural Networks

    Directory of Open Access Journals (Sweden)

    Shaker Zabada

    2017-12-01

    Full Text Available This paper presents an analysis of heating expenses in a large social housing stock in the North of France. An artificial neural network (ANN approach is taken for the analysis of heating consumption data collected over four years in 84 social housing residences containing 13,179 dwellings that use collective heating. Analysis provides an understanding of the influence of both physical and socio-economic parameters on heating expenses and proposes a predictive model for these expenses. The model shows that the heating expenses are influenced by both the buildings’ physical parameters and social indicators. Concerning the physical parameters, the most important indicators are the area of the dwellings, followed by the building age and the DPE (energy performance diagnostic. The family size as well as tenant age and income have an important influence on heating expense. The model is then used for establishing a data-based strategy for social housing stock renovation.

  5. Long-Term Tendencies in the Structural Evolution of the Financial Consumption Expenses of the Population, on Categories of Households

    OpenAIRE

    Marian Pîrvulescu Lăculeanu

    2007-01-01

    The overwhelming part of the total expenses of the population is represented by the consumption expenses. It is structured according to the expenses of financing source in: financial consumption expenses of the households and the counter-value of the consumption of agriculture products from proper resources, and according to the nature of the consumption products obtained, they are classified as follows: expenses for the agro-alimentary products and the non-alcoholic drinks, the alcoholic dri...

  6. 41 CFR 301-11.305 - What if my actual expenses exceed the 300 percent ceiling?

    Science.gov (United States)

    2010-07-01

    ... expenses exceed the 300 percent ceiling? 301-11.305 Section 301-11.305 Public Contracts and Property... ceiling? Your reimbursement is limited to the 300 percent ceiling. There is no authority to exceed this ceiling. ...

  7. 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.

  8. The elephant in the room: ethical issues associated with rare and expensive medical conditions.

    Science.gov (United States)

    Mavroudis, Constantine D; Mavroudis, Constantine; Jacobs, Jeffrey P

    2015-12-01

    The treatment of rare and expensive medical conditions is one of the defining qualities of paediatric cardiology and congenital heart surgery. Increasing concerns over healthcare resource allocation are challenging the merits of treating more expensive forms of congenital heart disease, and this trend will almost certainly continue. In this manuscript, the problems of resource allocation for rare and expensive medical conditions are described from philosophical and economic perspectives. The argument is made that current economic models are limited in the ability to assess the value of treating expensive and rare forms of congenital heart disease. Further, multi-disciplinary approaches are necessary to best determine the merits of treating a patient population such as those with significant congenital heart disease that sometimes requires enormous healthcare resources.

  9. Unbundling the Expense Ratio: Hidden Distribution Costs in European Mutual Fund Markets

    OpenAIRE

    Navone, Marco; Nocera, Giacomo

    2016-01-01

    International audience; Using data on more than 5,000 mutual funds domiciled in four European countries in 2006, we investigate whether distribution costs embedded into the expense ratio can be held responsible for the differences of expense ratios of mutual funds in different countries. We confirm the existence of relevant country effects in the pricing of mutual fund management services. Comparing load and no-load funds and using survey data on fee retrocession to the distribution channel, ...

  10. The impact of out-of-pocket expense on IUD utilization among women with private insurance.

    Science.gov (United States)

    Gariepy, Aileen M; Simon, Erica J; Patel, Divya A; Creinin, Mitchell D; Schwarz, Eleanor B

    2011-12-01

    The study was conducted to evaluate the impact of out-of-pocket expense on intrauterine device (IUD) utilization among women with private insurance. We reviewed the records of all women with private insurance who requested an IUD for contraception from an urban academic gynecology practice from May 2007 through April 2008. For each patient, we determined the out-of-pocket expense that would be incurred and whether she ultimately had an IUD placed. The total charge for placement of a copper or levonorgestrel IUD (including the device) was $815. Ninety-five women requested an IUD during the study period. The distribution of out-of-pocket expense was bimodal: less than $50 for 35 (37%) women and greater than $500 for 52 (55%) women. Intrauterine device insertion occurred in 24 (25%) women, 19 of whom had an out-of-pocket expense less than $50. In univariate and multivariable analysis, women with insurance coverage that resulted in less than $50 out-of-pocket expense for the IUD were more likely to have an IUD placed than women required to pay $50 or more (adjusted odds ratio=11.4, 95% confidence interval=3.6-36.6). Women requesting an IUD for contraception are significantly more likely to have an IUD placed when out-of-pocket expense is less than $50. Copyright © 2011 Elsevier Inc. All rights reserved.

  11. 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 information sources (experts and friends/relatives) have influence on patients perception of information expensiveness. The use of experts source tends to increase the probability of 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.

  12. 11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

    Science.gov (United States)

    2010-01-01

    ... expenses. Payments for expenses subject to state allocation under 11 CFR 106.2 are not qualified campaign expenses if the records retained are not sufficient to permit allocation to any state, such as the failure... campaign offices. Prior to the date of the last primary election in a Presidential election year, overhead...

  13. 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.

  14. Examining the effect of EVS spending on HCAHPS scores: a value optimization matrix for expense management.

    Science.gov (United States)

    McCaughey, Deirdre; Stalley, Samantha; Williams, Eric

    2013-01-01

    Using the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) survey the Centers for Medicare & Medicaid Services' Value-Based Purchasing program has now linked patient care experience rating to hospital revenue reimbursement, thereby establishing a key relationship between revenue cycle management and the patient experience. However, little data exist on the effect of hospital resource spending on patient HCAHPS ratings. This article examines environmental services (EVS) expenses and HCAHPS ratings on hospital cleanliness and overall patient experience ratings to determine how these variables are related. No linear relationship between EVS expense spending and HCAHPS ratings was found, but post hoc analysis identified a matrix that differentiated on hospital cleanliness ratings and overall EVS spending. A value score was calculated for each quadrant of the matrix, and it was determined that organizational value derives from management of expense spending rather than pursuit of high HCAHPS scores. A value optimization matrix is introduced, and its four quadrants are described. With increased emphasis on subjective patient experience measures attached to financial consequences, leaders in the healthcare industry must understand the link between expense management and HCAHPS performance. This study has shown that effective operations are derived from the efficient use of resources and are supported by strong leadership, strategic management, and a culture of patient-centered achievement. The capacity of healthcare organizations to identify their unique costs-to-outcomes balance through the value optimization matrix will help provide them with a means to ensure that optimal value is extracted from all expense spending.

  15. Expensive cancer drugs: a comparison between the United States and the United Kingdom.

    Science.gov (United States)

    Faden, Ruth R; Chalkidou, Kalipso; Appleby, John; Waters, Hugh R; Leider, Jonathon P

    2009-12-01

    This article compares the United Kingdom's and the United States' experiences with expensive cancer drugs to illustrate the challenges posed by new, extremely costly, medical technologies. This article describes British and American coverage, access, and cost-sharing policies with regard to expensive cancer drugs and then compares the costs of eleven such drugs to British patients, American Medicare beneficiaries, and American patients purchasing the drugs in the retail market. Three questions posed by these comparisons are then examined: First, which system is fairer? In which system are cancer patients better off? Assuming that no system can sustainably provide to everyone at least some expensive cancer drugs for some clinical indications, what challenges does each system face in making these difficult determinations? In both the British and American health care systems, not all patients who might benefit from or desire access to expensive cancer drugs have access to them. The popular characterization of the United States, where all cancer drugs are available for all to access as and when needed, and that of the British NHS, where top-down population rationing poses insurmountable obstacles to British patients' access, are far from the reality in both countries. Key elements of the British system are fairer than the American system, and the British system is better structured to deal with difficult decisions about expensive end-of-life cancer drugs. Both systems face common ethical, financial, organizational, and priority-setting challenges in making these decisions.

  16. Quality competition among hospitals: the effects of perceived quality and perceived expense on health care consumers.

    Science.gov (United States)

    Cheng, Shou-Hsia; Wei, Yu-Jung; Chang, Hong-Jen

    2006-01-01

    Quality of care rather than price is the main concern in health care. However, does price not matter at all? To investigate what quality and cost factors influence whether patients perceive health care services as expensive and will recommend a hospital to other patients, the authors analyzed data from a national survey of patients in Taiwan in 2002. A total of 6725 subjects returned questionnaires. Results from logistic regression models showed that (1) a patient's perception of expense was determined simultaneously with the perceived quality and the out-of-pocket price of care, (2) a patient's perception of hospital quality appeared to be the most important determinant for recommending a hospital, and(3) while the out-of-pocket price did not affect a patient's recommendation, the perceived expense of the services did. The perceived value rather than the price itself-is the essence of quality competition in Taiwan's health care market.

  17. 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.

  18. EXPENSES FOR SERVICES AND PUBLIC DEVELOPMENT, HOUSING, ENVIRONMENT AND WATER IN LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    Cristinel\tICHIM

    2015-12-01

    Full Text Available In the present study we aim to analyze and deepen an important category of expenditure funded from local budgets namely expenses on services and public development, dwellings, environment and water. Our approach begins with determining scientifically the place of such expenses in local spending by clarifying their content and role. A special part of the article treats the particularities and financing of public utilities and finance and making investments related to public utility systems. The research is based on quantitative analysis of expenses for services and public development, dwellings, environment and water in local budgets from existing data in the Statistical Yearbook of Romania and highlights the structure of these types of expenditures and their place within public expenses in local budgets. The study includes an analysis of the dynamics of the share hold by expenses for services and public development, housing, environment and water in total expenditures from local budgets. The research carries out that the evolution and structure of expenses for services and public development, housing, environment and water from local budgets is determined by several variables that differ from one administrative territorial unit to another: the village area, length of roads, sewage system, number and social structure of the population. The research shows that within expenditures for public services and development, dwellings, environment and water the biggest share of expenditure is hold by expenditure on housing, public services and development (about 64%. During the period 2000-2013, the dynamics of expenditures for services and public development, dwellings, environment and water in the total expenditure of local budgets is sinusoidal, reaching a minimum threshold of 11.1% in 2011.

  19. Expense Shifting: An Empirical Study of Agency Costs in the Mutual Fund Industry

    OpenAIRE

    Nicolaj Siggelkow

    1999-01-01

    Using a dataset comprising almost all equity and bond funds in existence in 1996, we find that fund providers shift advertising and distribution expenses via so-called 12b-1 fees onto fund shareholders. It is further shown that bonds funds with 12b-1 fees are more risky, while having similar returns, than bond funds without 12b-1 fees. Lastly, we find that fund providers shift part of their research expenses onto fund shareholders by generating soft dollars (rebates in form of research servic...

  20. 41 CFR 302-17.3 - Types of moving expenses or allowances covered and general limitations.

    Science.gov (United States)

    2010-07-01

    ...) Mobile home movement. Expenses for the movement of a mobile home for use as a residence when movement is.... Payments, or portions thereof, made to a relocation service company for services provided to a transferred... an assigned sale from the employee, provided that such payments constitute income to the employee...

  1. 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...

  2. 24 CFR 990.190 - Other formula expenses (add-ons).

    Science.gov (United States)

    2010-04-01

    ... costs in accordance with HUD's self-sufficiency program regulations and notices. (b) Energy loan amortization. A PHA may qualify for operating subsidy for payments of principal and interest cost for energy... eligible formula expenses shall be increased by add-ons. The allowed add-ons are: (a) Self-sufficiency. A...

  3. 13 CFR 107.250 - Exclusion of stock options issued by Licensee from Management Expenses.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Exclusion of stock options issued... BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Qualifying for an SBIC License Capitalizing An Sbic § 107.250 Exclusion of stock options issued by Licensee from Management Expenses. Stock options...

  4. 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.

  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):. 2017-03-20 to 2017-03-22. Destination(s):. Ottawa. Airfare: $434.44. Other. Transportation: $269.90. Accommodation: $463.24. Meals and. Incidentals: $120.80. Other: $0.00. Total: $1,288.38. Comments: 2016-2017 Travel Expense Reports for John. McArthur, Governor.

  6. 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.

  7. 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.

  8. 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 ...

  9. 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.

  10. 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

  11. 75 FR 17037 - Federal Home Loan Bank Directors' Eligibility, Elections, Compensation and Expenses

    Science.gov (United States)

    2010-04-05

    .... That proposal prompted comments questioning whether it effectively would require the Banks to include... participation is necessary and which may be compensated, and shall explain and justify the methodology used to..., methodology and/or other related materials, that the compensation and/or expenses to be paid to the directors...

  12. 42 CFR 413.98 - Purchase discounts and allowances, and refunds of expenses.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Purchase discounts and allowances, and refunds of... FACILITIES Specific Categories of Costs § 413.98 Purchase discounts and allowances, and refunds of expenses. (a) Principle. Discounts and allowances received on purchases of goods or services are reductions of...

  13. 18 CFR 367.1520 - Account 152, Fuel stock expenses undistributed.

    Science.gov (United States)

    2010-04-01

    ... cost of service company labor and of office supplies used and operating expenses incurred with respect to the review, analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support...

  14. 46 CFR 272.41 - Requirements for examination and allocation of M&R expenses.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Requirements for examination and allocation of M&R expenses. 272.41 Section 272.41 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS... compensation for the item. The Region Finance Officer may at any time request verification that the Operator...

  15. 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....1133 What is a pro rata share of household operating expenses. (a) General. If you pay your pro rata..., we value it under the rule in § 416.1140.) (b) How we determine a pro rata share. Your pro rata share...

  16. 76 FR 54004 - Agency Information Collection (Report of Medical, Legal, and Other Expenses Incident to Recovery...

    Science.gov (United States)

    2011-08-30

    ... Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the... AFFAIRS Agency Information Collection (Report of Medical, Legal, and Other Expenses Incident to Recovery... . Please refer to ``OMB Control No. 2900-0545.'' SUPPLEMENTARY INFORMATION: Title: Report of Medical, Legal...

  17. 12 CFR 19.184 - Service of subpoena and payment of witness expenses.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Service of subpoena and payment of witness expenses. 19.184 Section 19.184 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY RULES OF PRACTICE AND PROCEDURE Formal Investigations § 19.184 Service of subpoena and payment of...

  18. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Science.gov (United States)

    2010-04-01

    ... from donative intent. (B) The nature of the claim or expense is not related to an expectation or claim... grandparents, parents, siblings, and lineal descendants of the decedent or of the decedent's spouse; and the spouse and lineal descendants of any such grandparent, parent, and sibling. Family members include...

  19. 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.

  20. 75 FR 13223 - Funds Received in Response to Solicitations; Allocation of Expenses by Separate Segregated Funds...

    Science.gov (United States)

    2010-03-19

    ... administrative expenses, generic voter drives, and public communications that referred to a political party, but... communication were treated as contributions if the communication indicated that any portion of the funds... in section 100.57(a) that referred to both a clearly identified Federal candidate and a political...

  1. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Science.gov (United States)

    2013-08-26

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL55 Tax Credit for Employee Health Insurance Expenses of... certain small employers that offer health insurance coverage to their employees under section 45R of the... ``Affordable Care Act''). I. Section 45R Section 45R(a) provides for a health insurance tax credit in the case...

  2. 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...

  3. 2015-2016 Expense report for Stephen McGurk | IDRC ...

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

    2015-11-12

    Total hospitality expenses: CA$55.05. Working lunch to discuss IDRC programming and the CGIAR November 12, 2015 CA$55.05. 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 ...

  4. 2013-2014 Expense report for Stephen McGurk | IDRC ...

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

    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 access policy · Privacy policy · Research ethics ...

  5. 2017-2018 Hospitality Expense Reports for Stephen McGurk, Vice ...

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

    SD

    Description: Dinner with development research partners. Date: 2017-05-16. Attendees: 6 (IDRC 3). Location: Yangon, Myanmar. Total: $68.52. Comments: 2017-2018 Hospitality Expense Reports for. Stephen McGurk, Vice-President, Program and Partnership Branch.

  6. 77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

    Science.gov (United States)

    2012-07-13

    ... Analysis (BEA) estimates data for non-respondents. Form BE-37, U.S. Airline Operators' Foreign Revenues and... any number of research and policy questions related to ocean freight revenues and foreign expenses of... Bureau of Economic Analysis Proposed Information Collection; Comment Request; Ocean Freight Revenues and...

  7. 41 CFR 301-12.1 - What miscellaneous expenses are reimbursable?

    Science.gov (United States)

    2010-07-01

    ... foreign travel Baggage expenses as described in § 301-12.2. Fees for travelers checks Commissions on... outside the local commuting area of the employee's official duty station and the traveler's presence at... used on official business. Charges for inoculations that cannot be obtained through a Federal...

  8. 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...

  9. 26 CFR 5c.44F-1 - Leases and qualified research expenses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Leases and qualified research expenses. 5c.44F-1 Section 5c.44F-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c...

  10. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of home office... 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...

  11. 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... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

  12. 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.

  13. 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.

  14. Do new and more expensive implants provide better outcomes in total hip arthroplasty?

    Directory of Open Access Journals (Sweden)

    A. N. Kovalenko

    2015-01-01

    Full Text Available Total hip arthroplasty (THA is one of the most successful surgeries in medical history. But rising demand in such procedures creates significant burden on national health systems all over the world so that researhers more often pay attention to economic impaction of THA. The use of new implants also increases a cost of arthroplasty. But it is a question whether new and more expensive implants could improve clinical outcomes. It became the purpose of our study. We studied available literature in Medline database about main trends of new hip endoprosthetic developments in previous decade and how they can impact to outcomes. Furthermore we studied our data of first revisions of domestic and import implants with comparison terms, structure and frequency of special revision implants using. According to our results new and expensive implants are not basic factor of reliable functioning of hip endoprosthesis.

  15. Representative misconduct, voter perceptions and accountability: Evidence from the 2009 House of Commons expenses scandal.

    Science.gov (United States)

    Vivyan, Nick; Wagner, Markus; Tarlov, Jessica

    2012-12-01

    This paper examines electoral accountability after the 2009-10 UK expenses scandal. Existing research shows that Members of Parliament (MPs) implicated in the scandal fared only marginally worse in the election than non-implicated colleagues. This lack of electoral accountability for misconduct could have arisen either because voters did not know about their representative's wrongdoing or because they chose not to electorally sanction them. We combine panel survey data with new measures of MP implication in the expenses scandal to test where electoral accountability failed. We find that MP implication influenced voter perceptions of wrongdoing more than expected. In contrast, constituents were only marginally less likely to vote for MPs who were implicated in the scandal. Electoral accountability may therefore be constrained even when information about representative misconduct is easily available and clearly influences voter perceptions.

  16. Representative misconduct, voter perceptions and accountability: Evidence from the 2009 House of Commons expenses scandal☆

    Science.gov (United States)

    Vivyan, Nick; Wagner, Markus; Tarlov, Jessica

    2012-01-01

    This paper examines electoral accountability after the 2009–10 UK expenses scandal. Existing research shows that Members of Parliament (MPs) implicated in the scandal fared only marginally worse in the election than non-implicated colleagues. This lack of electoral accountability for misconduct could have arisen either because voters did not know about their representative's wrongdoing or because they chose not to electorally sanction them. We combine panel survey data with new measures of MP implication in the expenses scandal to test where electoral accountability failed. We find that MP implication influenced voter perceptions of wrongdoing more than expected. In contrast, constituents were only marginally less likely to vote for MPs who were implicated in the scandal. Electoral accountability may therefore be constrained even when information about representative misconduct is easily available and clearly influences voter perceptions. PMID:23576832

  17. A snapshot of catastrophic post-disaster health expenses after Typhoon Haiyan

    OpenAIRE

    Espallardo, Noel; Geroy, Lester Sam; Villanueva, Raul; Gavino, Roy; Nievera, Lucille Angela; Hall, Julie Lyn

    2015-01-01

    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 aft...

  18. 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.

  19. Do medical out-of-pocket expenses thrust families into poverty?

    Science.gov (United States)

    O'Hara, Brett

    2004-02-01

    This paper estimates the impact of medical out-of-pocket expenses on families' well-being using the Survey of Income and Program Participation. Medical out-of-pocket expenses include the out-of-pocket costs from medical services and the family's share of health insurance premiums. Demographic characteristics, insurance status, and medical usage of the family are analyzed to determine which characteristics are most likely to impoverish a family. Families impoverished because of medical out-of-pocket expenses are far more likely to have older heads of the family, at least one family member in poor health, or some adults without health insurance. Families without at least one person who worked full time for the entire year were also likely to be impoverished. However, children in the family had little effect on the probability that the family became impoverished. This odd result is probably due to the high correlation between parental health insurance coverage and the health insurance coverage of their children.

  20. 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.

  1. 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.

  2. Increased use of an expensive, elective procedure: total hip replacements in the 1980s.

    Science.gov (United States)

    Friedman, B; Elixhauser, A

    1993-07-01

    Between 1980 and 1987, the number of hospital discharges with total hip replacement (THR) increased by more than 90%, while total hospital discharges fell by more than 10%. Total hip replacement is one of the most costly hospital inpatient procedures, both per case and in total Medicare expenses. Explanations for the growth in use of THR may clarify some of the major forces driving national health care costs. This study assumes that treatment choices are made by (or for) each patient to maximize expected net benefits. Within this framework, the use of THR might have increased because of improved safety for the procedure, longer life expectancy and better control of many serious illnesses that led to increased demand for quality-enhancing procedures, and increased out-of-pocket cost for alternative treatments that are not covered well by insurance. These possible explanations imply changes in the characteristics of THR recipients over time. An upward shift was found in the age distribution of patients, more than simply because of an aging of the population. Sharply increased proportions of patients were also found with serious comorbidities such as cancer and dementia. The safety of the procedure seems to have improved, in terms of the death rate in the hospital. The results suggest that demands for expensive, elective procedures have been increasing for patients previously regarded as too old or impaired to benefit sufficiently. This process leads to continuing increases in real health care expenses even without the invention of new technologies.

  3. 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.

  4. 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...

  5. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

  6. 41 CFR 301-11.4 - May I be reimbursed actual expense and per diem on the same trip?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May I be reimbursed actual expense and per diem on the same trip? 301-11.4 Section 301-11.4 Public Contracts and Property... same trip? Yes, you may be reimbursed both actual expense and per diem during a single trip, but only...

  7. 41 CFR 302-9.300 - When am I eligible for transportation of my POV within CONUS at Government expense?

    Science.gov (United States)

    2010-07-01

    ... interest of the Government; or (b) You are a new appointee or student trainee relocating to your first... transportation of my POV within CONUS at Government expense? 302-9.300 Section 302-9.300 Public Contracts and... transportation of my POV within CONUS at Government expense? You are eligible for transportation of your POV...

  8. 41 CFR 302-3.506 - May we pay relocation expenses if the employee violates his/her service agreement?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May we pay relocation expenses if the employee violates his/her service agreement? 302-3.506 Section 302-3.506 Public Contracts... relocation expenses if the employee violates his/her service agreement? If an employee does not fulfill the...

  9. 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

    ... can be used for administrative and planning expenses? 1000.238 Section 1000.238 Housing and Urban... administrative and planning expenses? The recipient can use up to 20 percent of its annual grant amount for administration and planning. The recipient shall identify the percentage of grant funds which will be used in the...

  10. Pharmaco-economic impact of demographic change on pharmaceutical expenses in Germany and France.

    Science.gov (United States)

    Boecking, Wolfgang; Klamar, Anna; Kitzmann, Florian; Kirch, Wilhelm

    2012-10-23

    Most European health care systems are suffering from the impact of demographic change. In short, aging of society is leading to higher costs of treatment per capita, while reproduction rates below 2.1 children per woman lead to a reduced number of younger people to provide for the necessary contributions into the health insurance system.This research paper addresses the questions what impact the demographic development will have on one particular spending area, what are pharmaceutical expenditure in two of Europe's largest health care systems, Germany and France, and what the implications are for pharmaceutical companies. The research is based on publicly available data from German and French health ministries, the OECD, and institutes which focus on projection of demographic development in those countries. In a first step, data was clustered into age groups, and average spending on pharmaceuticals was allocated to that. In the second step, these figures were extrapolated, based on the projected change in the demographic structure of the countries from 2004 until 2050. This leads to a deeper understanding of demand for pharmaceutical products in the future due to the demographic development as a single driving factor. - Pharmaceutical expenses per head (patient) will grow only slightly until 2050 (0.5% p.a. in both countries). - Demographic change alone only provides for a slowly growing market for pharmaceutical companies both in Germany and in France, but for a relevant change in the consumption mix of pharmaceutical products, based on a shift of relevance of different age groups. Despite demographic changes pharmaceutical expenses per head (patient) and the overall pharmaceutical markets will grow only slightly until 2050 in Germany as well as in France. Nevertheless, the aging of society implies different challenges for pharmaceutical companies and also for the health care system. Companies have to cope with the shift of relevance of different age groups and

  11. [Neuropsychiatric problems among children are signigicantly underdiagnosed. Intervention programs result in better and less expensive care].

    Science.gov (United States)

    Nydén, A; Paananen, M; Gillberg, C

    2000-11-29

    Neuropsychiatric problems (Asperger syndrome, ADHD, reading and writing disorders) affect 6-10 per cent of all children in Sweden. Many of these disorders are never diagnosed. As a consequence, secondary behaviour problems and impaired family relations often follow. A study of 60 families with at least one child affected by one of the above mentioned disorders shows that quality of life can be increased and problems reduced if parents and children are informed of the child's disabilities and the child receives a special education programme. Families who do not receive this special treatment more often apply for medical care from other (more expensive) sources. Quite often do they find this treatment unsatisfactory.

  12. Examining dental expenditure and dental insurance accounting for probability of incurring expenses.

    Science.gov (United States)

    Teusner, Dana; Smith, Valerie; Gnanamanickam, Emmanuel; Brennan, David

    2017-04-01

    There are few studies of dental service expenditure in Australia. Although dental insurance status is strongly associated with a higher probability of dental visiting, some studies indicate that there is little variation in expenditure by insurance status among those who attend for care. Our objective was to assess the overall impact of insurance on expenditures by modelling the association between insurance and expenditure accounting for variation in the probability of incurring expenses, that is dental visiting. A sample of 3000 adults (aged 30-61 years) was randomly selected from the Australian electoral roll. Dental service expenditures were collected prospectively over 2 years by client-held log books. Questionnaires collecting participant characteristics were administered at baseline, 12 months and 24 months. Unadjusted and adjusted ratios of expenditure were estimated using marginalized two-part log-skew-normal models. Such models accommodate highly skewed data and estimate effects of covariates on the overall marginal mean while accounting for the probability of incurring expenses. Baseline response was 39%; of these, 40% (n = 438) were retained over the 2-year period. Only participants providing complete data were included in the analysis (n = 378). Of these, 68.5% were insured, and 70.9% accessed dental services of which nearly all (97.7%) incurred individual dental expenses. The mean dental service expenditure for the total sample (those who did and did not attend) for dental care was AUS$788. Model-adjusted ratios of mean expenditures were higher for the insured (1.61; 95% CI 1.18, 2.20), females (1.38; 95% CI 1.06, 1.81), major city residents (1.43; 95% CI 1.10, 1.84) and those who brushed their teeth twice or more a day (1.50; 95% CI 1.15, 1.96) than their respective counterparts. Accounting for the probability of incurring dental expenses, and other explanatory factors, insured working-aged adults had (on average) approximately 60% higher individual

  13. Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective

    OpenAIRE

    Aerts, Walter; Van Caneghem, Tom

    2006-01-01

    In this paper we study conformity tendencies in SG&A (Selling, General and Administrative expenses) reporting from a mimetic imitation perspective. We explore intra-industry conformity tendencies in reported SG&A relative to sales over a ten-year period among a sample of US firms. We measure conformity by comparing a firm’s SG&A profile against a reference group of industry model firms. Results suggest that a firm’s imitation of successful firms’ SG&A profiles is determined by the tendency of...

  14. 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.

  15. 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.

  16. 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.

  17. Estimates of agricultural expenses in counties in the conterminous United States as reported in the 1987 Census of Agriculture

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This coverage contains estimates of agricultural expenses in counties in the conterminous United States as reported in the 1987 Census of Agriculture (U.S....

  18. 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.

  19. Survival rates and worker compensation expenses in a national cohort of Mexican workers with permanent occupational disability caused by diabetes

    OpenAIRE

    Ascencio-Montiel, Iv?n de Jes?s; Kumate-Rodr?guez, Jes?s; Borja-Aburto, V?ctor Hugo; Fern?ndez-Garate, Jos? Esteban; Konik-Comonfort, Selene; Mac?as-P?rez, Oliver; Campos-Hern?ndez, ?ngel; Rodr?guez-V?zquez, H?ctor; L?pez-Rold?n, Ver?nica Miriam; Zitle-Garc?a, Edgar Jes?s; Sol?s-Cruz, Mar?a del Carmen; Vel?zquez-Ram?rez, Ismael; Aguilar-Jim?nez, Miriam; Villa-Caballero, Leonel; Cisneros-Gonz?lez, Nelly

    2016-01-01

    Background Permanent occupational disability is one of the most severe consequences of diabetes that impedes the performance of usual working activities among economically active individuals. Survival rates and worker compensation expenses have not previously been examined among Mexican workers. We aimed to describe the worker compensation expenses derived from pension payments and also to examine the survival rates and characteristics associated with all-cause mortality, in a cohort of 34,01...

  20. Access to innovation: is there a difference in the use of expensive anticancer drugs between French hospitals?

    Science.gov (United States)

    Bonastre, Julia; Chevalier, Julie; Van der Laan, Chantal; Delibes, Michel; De Pouvourville, Gerard

    2014-06-01

    In DRG-based hospital payment systems, expensive drugs are often funded separately. In France, specific expensive drugs (including a large proportion of anticancer drugs) are fully reimbursed up to national reimbursement tariffs to ensure equity of access. Our objective was to analyse the use of expensive anticancer drugs in public and private hospitals, and between regions. We had access to sales per anticancer drug and per hospital in the year 2008. We used a multilevel model to study the variation in the mean expenditure of expensive anticancer drugs per course of chemotherapy and per hospital. The mean expenditure per course of chemotherapy was €922 [95% CI: 890-954]. At the hospital level, specialisation in chemotherapies for breast cancers was associated with a higher expenditure of anticancer drugs per course for those hospitals with the highest proportion of cancers at this site. There were no differences in the use of expensive drugs between the private and the public hospital sector after controlling for case mix. There were no differences between the mean expenditures per region. The absence of disparities in the use of expensive anticancer drugs between hospitals and regions may indicate that exempting chemotherapies from DRG-based payments and providing additional reimbursement for these drugs has been successful at ensuring equal access to care. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

  1. On the efficiency of nature-inspired metaheuristics in expensive global optimization with limited budget.

    Science.gov (United States)

    Sergeyev, Ya D; Kvasov, D E; Mukhametzhanov, M S

    2018-01-11

    Global optimization problems where evaluation of the objective function is an expensive operation arise frequently in engineering, decision making, optimal control, etc. There exist two huge but almost completely disjoint communities (they have different journals, different conferences, different test functions, etc.) solving these problems: a broad community of practitioners using stochastic nature-inspired metaheuristics and people from academia studying deterministic mathematical programming methods. In order to bridge the gap between these communities we propose a visual technique for a systematic comparison of global optimization algorithms having different nature. Results of more than 800,000 runs on 800 randomly generated tests show that both stochastic nature-inspired metaheuristics and deterministic global optimization methods are competitive and surpass one another in dependence on the available budget of function evaluations.

  2. 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.

  3. Considerations regarding the expenses in the research and development sector of the European Union

    Directory of Open Access Journals (Sweden)

    Ecaterina Stănculescu

    2016-10-01

    Full Text Available This article aims to analyze the situation of the expenses (material resources in the research - development and innovation (RDI sector in the European Union, over the period 2000-2014. It examines their evolution in the considered period, as measured by expenditure intensity in the field, being revealed the gap between the EU and other states competing on the international market, i.e. the US, Japan and South Korea, showing that EU lags behind these countries. Outlook for material resources of the EU are determined by trends of new scientific and technical revolution and the transformations that the new technologies (mainly digital will produce in the human society as a whole. Article reveals the conclusions that can be drawn from the undertaken analysis, mainly that the European Union RDI sector requires an increased allocation of funds in the next period to achieve social objectives assumed by policy makers at EU and national level.

  4. 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.

  5. 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.

  6. Spatial Diversification Of The Regional Expenses On Culture In Poland 2003-2012

    Directory of Open Access Journals (Sweden)

    Suchecki Adam Mateusz

    2014-12-01

    Full Text Available Following the completion of the process of decentralization of the public administration in Poland in 2003, a number of tasks implemented so far by the state authorities were transferred to the local level. One of the most significant changes in the methods of financing and management of the local authorities was the transfer of culture and national heritage-related tasks to a group of the own tasks implemented by local governments. As a result of the decentralization process, the local government units in Poland were given a significant autonomy in determining the purposes of their budgetary expenditure on culture. At the same time they were obliged to cover these expenses from their own revenue.

  7. 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.

  8. 41 CFR 304-9.5 - What if the employee is compensated by a donor and by us for the same expenses?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What if the employee is compensated by a donor and by us for the same expenses? 304-9.5 Section 304-9.5 Public Contracts and Property... a donor and by us for the same expenses? If you reimburse an employee for expenses that are also...

  9. 41 CFR 302-15.9 - Must I repay property management expenses my agency paid under this part if I elect to sell my...

    Science.gov (United States)

    2010-07-01

    ... management expenses my agency paid under this part if I elect to sell my former residence in the United... property management expenses my agency paid under this part if I elect to sell my former residence in the... property management expenses paid by your agency if you elect to sell your former residence in the United...

  10. No evidence for the ‘expensive-tissue hypothesis’ in the dark-spotted frog, Pelophylax nigromaculatus

    Directory of Open Access Journals (Sweden)

    Li Zhao

    2016-06-01

    Full Text Available Increased brain size significantly contributes to the performance and fitness of organisms. The expensive-tissue hypothesis (ETH based on studies of the correlation between brain size and size of the other energetically costly organs in mammals predicts that energy investment increased in one energetically costly tissue necessitates a decrease of investments in other costly tissues. Here, we test this hypothesis in an ectothermic species, the dark-spotted frog, Pelophylax nigromaculatus. We found that relative brain size was not correlated with relative sizes of testes, heart, liver, spleen, kidneys or limb muscles within each sex. Moreover, we also failed to find significantly negative correlation among the expensive organs (i.e. testes, heart, liver, spleen, kidneys or limb muscles in this frog. However, we observed a significantly positive correlation between liver residuals and kidney residuals. Our finding suggests that energetic costs of one expensive tissue do not direct necessarily affect the investment in another expensive tissue, but rather may scatter its effect on all other expensive tissues.

  11. Hybridization of Adaptive Differential Evolution with an Expensive Local Search Method

    Directory of Open Access Journals (Sweden)

    Rashida Adeeb Khanum

    2016-01-01

    Full Text Available Differential evolution (DE is an effective and efficient heuristic for global optimization problems. However, it faces difficulty in exploiting the local region around the approximate solution. To handle this issue, local search (LS techniques could be hybridized with DE to improve its local search capability. In this work, we hybridize an updated version of DE, adaptive differential evolution with optional external archive (JADE with an expensive LS method, Broydon-Fletcher-Goldfarb-Shano (BFGS for solving continuous unconstrained global optimization problems. The new hybrid algorithm is denoted by DEELS. To validate the performance of DEELS, we carried out extensive experiments on well known test problems suits, CEC2005 and CEC2010. The experimental results, in terms of function error values, success rate, and some other statistics, are compared with some of the state-of-the-art algorithms, self-adaptive control parameters in differential evolution (jDE, sequential DE enhanced by neighborhood search for large-scale global optimization (SDENS, and differential ant-stigmergy algorithm (DASA. These comparisons reveal that DEELS outperforms jDE and SDENS except DASA on the majority of test instances.

  12. Phytochrome B enhances photosynthesis at the expense of water-use efficiency in Arabidopsis.

    Science.gov (United States)

    Boccalandro, Hernán E; Rugnone, Matías L; Moreno, Javier E; Ploschuk, Edmundo L; Serna, Laura; Yanovsky, Marcelo J; Casal, Jorge J

    2009-06-01

    In open places, plants are exposed to higher fluence rates of photosynthetically active radiation and to higher red to far-red ratios than under the shade of neighbor plants. High fluence rates are known to increase stomata density. Here we show that high, compared to low, red to far-red ratios also increase stomata density in Arabidopsis (Arabidopsis thaliana). High red to far-red ratios increase the proportion of phytochrome B (phyB) in its active form and the phyB mutant exhibited a constitutively low stomata density. phyB increased the stomata index (the ratio between stomata and epidermal cells number) and the level of anphistomy (by increasing stomata density more intensively in the adaxial than in the abaxial face). phyB promoted the expression of FAMA and TOO MANY MOUTHS genes involved in the regulation of stomata development in young leaves. Increased stomata density resulted in increased transpiration per unit leaf area. However, phyB promoted photosynthesis rates only at high fluence rates of photosynthetically active radiation. In accordance to these observations, phyB reduced long-term water-use efficiency estimated by the analysis of isotopic discrimination against (13)CO(2). We propose a model where active phyB promotes stomata differentiation in open places, allowing plants to take advantage of the higher irradiances at the expense of a reduction of water-use efficiency, which is compensated by a reduced leaf area.

  13. 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.

  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. Pre-crastination: hastening subgoal completion at the expense of extra physical effort.

    Science.gov (United States)

    Rosenbaum, David A; Gong, Lanyun; Potts, Cory Adam

    2014-07-01

    In this article, we describe a phenomenon we discovered while conducting experiments on walking and reaching. We asked university students to pick up either of two buckets, one to the left of an alley and one to the right, and to carry the selected bucket to the alley's end. In most trials, one of the buckets was closer to the end point. We emphasized choosing the easier task, expecting participants to prefer the bucket that would be carried a shorter distance. Contrary to our expectation, participants chose the bucket that was closer to the start position, carrying it farther than the other bucket. On the basis of results from nine experiments and participants' reports, we concluded that this seemingly irrational choice reflected a tendency to pre-crastinate, a term we introduce to refer to the hastening of subgoal completion, even at the expense of extra physical effort. Other tasks also reveal this preference, which we ascribe to the desire to reduce working memory loads. © The Author(s) 2014.

  16. Plils: A Practical Indoor Localization System through Less Expensive Wireless Chips via Subregion Clustering.

    Science.gov (United States)

    Li, Xiaolong; Yang, Yifu; Cai, Jun; Deng, Yun; Yang, Junfeng; Zhou, Xinmin; Tan, Lina

    2018-01-12

    Reducing costs is a pragmatic method for promoting the widespread usage of indoor localization technology. Conventional indoor localization systems (ILSs) exploit relatively expensive wireless chips to measure received signal strength for positioning. Our work is based on a cheap and widely-used commercial off-the-shelf (COTS) wireless chip, i.e., the Nordic Semiconductor nRF24LE1, which has only several output power levels, and proposes a new power level based-ILS, called Plils. The localization procedure incorporates two phases: an offline training phase and an online localization phase. In the offline training phase, a self-organizing map (SOM) is utilized for dividing a target area into k subregions, wherein their grids in the same subregion have similar fingerprints. In the online localization phase, the support vector machine (SVM) and back propagation (BP) neural network methods are adopted to identify which subregion a tagged object is located in, and calculate its exact location, respectively. The reasonable value for k has been discussed as well. Our experiments show that Plils achieves 75 cm accuracy on average, and is robust to indoor obstacles.

  17. Do you get value for money when you buy an expensive pair of running shoes?

    Science.gov (United States)

    Clinghan, R; Arnold, G P; Drew, T S; Cochrane, L A; Abboud, R J

    2008-03-01

    This investigation aims to determine if more expensive running shoes provide better cushioning of plantar pressure and are more comfortable than low-cost alternatives from the same brand. Three pairs of running shoes were purchased from three different manufacturers at three different price ranges: low (40-45 pounds), medium (60-65 pounds) and high (70-75 pounds). Plantar pressure was recorded with the Pedar in-shoe pressure measurement system. Comfort was assessed with a 100 mm visual analogue scale. A follow-on study was conducted to ascertain if shoe cushioning and comfort were comparable to walking while running on a treadmill. Forty-three and 9 male subjects participated in the main and follow-on studies, respectively. The main outcome measure was the evaluation of plantar pressure and comfort. Plantar pressure measurements were recorded from under the heel, across the forefoot and under the great toe. Differences in plantar pressure were recorded between models and between brands in relation to cost. Shoe performance was comparable between walking and running trials on a treadmill. No significant difference was observed between shoes and test occasions in terms of comfort. Low- and medium-cost running shoes in each of the three brands tested provided the same (if not better) cushioning of plantar pressure as high-cost running shoes. Cushioning was comparable when walking and running on a treadmill. Comfort is a subjective sensation based on individual preferences and was not related to either the distribution of plantar pressure or cost.

  18. Expense reduction in waste water treatment facility. Haisui shori setsubi no keihi setsugen

    Energy Technology Data Exchange (ETDEWEB)

    Minami, S. (Kyushu Electronic Metal Co. Ltd., Saga (Japan))

    1991-02-04

    An attempt was made on reducing the treatment expense through improving the methods of waste water treatment and dehydration in silicon wafer manufacturing processes in a semiconductor factory. Chemicals used for treating miscellaneous-use waste waters were changed to cation organic coagulants to reduce the use amount of aluminum sulfate and neutralizers. The Ca (OH) {sub 2} injection interlocked with a pH meter in HF system treatment, and the use amount of neutralizer were reduced. The high molecular coagulant used for waste water treatment was changed from paste to powder to improve its solubility during the winter season. The pumps were reviewed, the air lift blowers were discontinued, and the integration of pump types, the size reduction and inverter association of pumps motors were proceeded. For the sludge dehydrating machine, tests were carried out on an adequate injection amount of coagulants, and the injection points were changed. The flow rate control was changed from diaphragm system to ball system to stabilize the raw sludge flow. Among the high molecular coagulants used in the dehydrating machine, the cation coagulant was discontinued of its use. These improvement efforts resulted in an annual power saving of 2.59 million yen, and a resource saving equivalent to 66.144 million yen.

  19. The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses

    Directory of Open Access Journals (Sweden)

    Luz I. Gracia Morales

    2014-10-01

    Full Text Available Nonprofit organizations (NPOs with federal income tax exemption must file the 990 Form and answer questions about corporate governance. In this study, a logistic regression analysis was performed using the data reported in the 990 Form to examine the relation between the variables of the element of opportunity and NPOs with questionable zero administrative and fundraising expenses. The regression did not find a relation between them. However, a relation was found between one of the element of opportunity variables, the whistleblower policy, and the efficiency measure of a program expense ratio greater that 65%.

  20. 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

  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. Oxidative stress induces the biosynthesis of citrinin by Penicillium verrucosum at the expense of ochratoxin.

    Science.gov (United States)

    Schmidt-Heydt, Markus; Stoll, Dominic; Schütz, Peter; Geisen, Rolf

    2015-01-02

    Penicillium verrucosum is a fungus that can produce ochratoxin A and citrinin, two structurally related nephrotoxic mycotoxins. P. verrucosum usually occurs on wheat but can occasionally also be found in NaCl rich habitats such as salted cheeses or olives, indicating that this fungus can adapt to different environments. The ratio of ochratoxin A to citrinin produced by P. verrucosum is shifted to one of either mycotoxin at the expense of the other dependent on the environmental conditions. High NaCl concentrations shift secondary metabolite biosynthesis towards ochratoxin A production. P. verrucosum copes with NaCl stress by increased ochratoxin A biosynthesis, ensuring chloride homeostasis. Ochratoxin A carries chlorine in its molecule and can excrete chlorine from the cell. It was further shown that the regulation of ochratoxin A by high NaCl conditions is mediated by the HOG MAP kinase signal transduction pathway. Here it is shown that high oxidative stress conditions, evoked for example by increasing concentrations of Cu(2+) cations in the growth medium, shift secondary metabolite biosynthesis of P. verrucosum from ochratoxin A to citrinin. The production of citrinin normalizes the oxidative status of the fungal cell under oxidative stress conditions leading to an adaptation to these environmental conditions and protects against increased oxidative stress caused by increased Cu(2+) concentrations. Moreover citrinin also protects against light of short wavelength, which may also increase the oxidative status of the environment. The biosynthesis of citrinin is apparently regulated by a cAMP/PKA signaling pathway, because increasing amounts of external cAMP reduce citrinin biosynthesis in a concentration dependent manner. These conditions lead to the cross-regulation of the ochratoxin A/citrinin secondary metabolite pair and support the adaptation of P. verrucosum to different environments. Copyright © 2014 Elsevier B.V. All rights reserved.

  3. 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.

  4. 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.

  5. 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 or study generated at government expense. 152.94 Section 152.94 Protection of Environment... PROCEDURES Procedures To Ensure Protection of Data Submitters' Rights § 152.94 Citation of a public...

  6. 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...

  7. 14 CFR 298.63 - Reporting of aircraft operating expenses and related statistics by small certificated air carriers.

    Science.gov (United States)

    2010-01-01

    ... deterioration of spare parts, and rental expense of flight equipment. (5) Line 9 “Total Direct Expense” shall...) Line 7 “Maintenance-Flight Equipment” shall include the cost of labor, material and related overhead... maintenance from associated or other outside companies, and provisions for flight equipment overhauls. (4...

  8. 42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Review and assessment of administrative activities... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

  9. 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... travel with you to make the trip possible; (b) Specialized transportation to, from, and/or at the TDY... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What additional travel...

  10. 26 CFR 1.612-5 - Charges to capital and to expense in case of geothermal wells.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-5 Charges to capital and to expense in case of geothermal wells. (a) Option with respect to intangible drilling and development costs. In accordance with the provisions of section 263(c), intangible drilling and development...

  11. 26 CFR 1.612-4 - Charges to capital and to expense in case of oil and gas wells.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-4 Charges to capital and to expense in case of oil and gas wells. (a) Option with respect to intangible drilling and development costs. In accordance with the provisions of section 263(c), intangible drilling and development...

  12. Financial modeling of current surgical robotic system in outpatient laparoscopic cholecystectomy: how should we think about the expense?

    Science.gov (United States)

    Schwaitzberg, S D

    2016-05-01

    More than 500,000 robotically assisted procedures were performed worldwide in 2013. Despite broad adoption, there remains a lack of clarity concerning the added cost of the robotic system to the procedure especially in light of an increasing number of ambulatory procedures which are now marketed by hospitals, surgeons and the manufacturer. These procedures are associated with much less reimbursement than inpatient procedures. It is unclear whether these added expenses can be absorbed in these scenarios. Reports vary in opinion concerning the added net costs during robotically assisted laparoscopic hernia or cholecystectomy. The worldwide revenues, procedures, and the installed base of robotic system data were reviewed and reanalyzed from the 2013 Intuitive Surgical Investors report. This provided an opportunity to look cost per case projections from the vantage point of actual revenue. This analysis was based on revenue of 2.27 billion US dollars in the three categories of capital acquisition, instrumentation and accessories, and service revenue. These revenues were then spread across 523,000 cases with varying assumptions. Without regard to expense offsets, the additional cost ranges from $2908 to $8675 depending on what system was purchased and the ability to distribute costs against case volume. Estimates of commercial and government revenue were then compared against these expenses. The use of the extraordinary technology in the face of low-morbidity low-cost established minimally invasive procedures needs to withstand scrutiny of outcome assessment, revenue and expense considerations and appropriateness review in order to create financially viable approaches to high-volume minimally invasive procedures. Revenue estimates associated with outpatient reimbursement make it difficult to support these expenses, recognizing inpatient procedures represent a different net financial picture.

  13. 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

  14. 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.

  15. 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.

  16. 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.

  17. 11 CFR 9003.4 - Expenses incurred prior to the beginning of the expenditure report period or prior to receipt of...

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Expenses incurred prior to the beginning of the expenditure report period or prior to receipt of Federal funds. 9003.4 Section 9003.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: GENERAL ELECTION FINANCING ELIGIBILITY FOR PAYMENTS § 9003.4 Expenses incurred...

  18. 41 CFR 302-15.11 - If my agency authorized, and I elected to receive, payment for property management expenses, may...

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false If my agency authorized, and I elected to receive, payment for property management expenses, may I later elect to sell my residence at Government expense? 302-15.11 Section 302-15.11 Public Contracts and Property Management...

  19. 41 CFR 304-9.4 - May we reimburse an employee for training expenses that are not fully paid by a donor?

    Science.gov (United States)

    2010-07-01

    ... employee for training expenses that are not fully paid by a donor? 304-9.4 Section 304-9.4 Public Contracts... SOURCE ACCEPTANCE OF PAYMENTS FOR TRAINING 9-CONTRIBUTIONS AND AWARDS § 304-9.4 May we reimburse an employee for training expenses that are not fully paid by a donor? Yes, you may reimburse an employee for...

  20. 41 CFR 304-9.3 - May we pay an employee for expenses that are fully reimbursed by a donor for training in a non...

    Science.gov (United States)

    2010-07-01

    ... OF PAYMENTS FOR TRAINING 9-CONTRIBUTIONS AND AWARDS § 304-9.3 May we pay an employee for expenses... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false May we pay an employee for expenses that are fully reimbursed by a donor for training in a non-Government facility, or travel...

  1. 41 CFR 304-6.2 - What should we do if a non-Federal source does not pay the full cost for expenses that an...

    Science.gov (United States)

    2010-07-01

    ... non-Federal source does not pay the full cost for expenses that an employee will incur during travel... § 304-6.2 What should we do if a non-Federal source does not pay the full cost for expenses that an... difference between the full allowances and the payment from the non-Federal source. See chapter 301 of this...

  2. Survival rates and worker compensation expenses in a national cohort of Mexican workers with permanent occupational disability caused by diabetes

    Directory of Open Access Journals (Sweden)

    Iván de Jesús Ascencio-Montiel

    2016-09-01

    Full Text Available Abstract Background Permanent occupational disability is one of the most severe consequences of diabetes that impedes the performance of usual working activities among economically active individuals. Survival rates and worker compensation expenses have not previously been examined among Mexican workers. We aimed to describe the worker compensation expenses derived from pension payments and also to examine the survival rates and characteristics associated with all-cause mortality, in a cohort of 34,014 Mexican workers with permanent occupational disability caused by diabetes during the years 2000–2013 at the Mexican Institute of Social Security. Methods A cross-sectional analysis study was conducted using national administrative records data from the entire country, regarding permanent occupational disability medical certification, pension payment and vital status. Survival rates were estimated using the Kaplan–Meier method. Multivariate Cox proportional hazard model was used to estimate adjusted hazard ratios (HR and 95 % confidence intervals (95 % CI in order to assess the cohort characteristics and all-cause mortality risk. Total expenses derived from pension payments for the period were accounted for in U.S. dollars (USD, 2013. Results There were 12,917 deaths in 142,725.1 person-years. Median survival time was 7.26 years. After multivariate adjusted analysis, males (HR, 1.39; 95 % CI, 1.29–1.50, agricultural, forestry, and fishery workers (HR, 1.41; 95 % CI, 1.15–1.73 and renal complications (HR, 3.49; 95 % CI, 3.18–3.83 had the highest association with all-cause mortality. The all-period expenses derived from pension payments amounted to $777.78 million USD (2013, and showed a sustained increment: from $58.28 million USD in 2000 to $111.62 million USD in 2013 (percentage increase of 91.5 %. Conclusions Mexican workers with permanent occupational disability caused by diabetes had a median survival of 7.26 years, and those

  3. 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.

  4. 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.

  5. Program to Manage New and Expensive Drugs in Pediatrics: Profile of a New Drug Policy and a 12-Month Descriptive Study.

    Science.gov (United States)

    Corny, Jennifer; Cotteret, Camille; Pelletier, Élaine; Ovetchkine, Philippe; Bussières, Jean-François

    2017-01-01

    With growing financial pressure and the range of new and expensive drugs, hospital administrators, clinicians, and pharmacy directors are facing tough decisions on how to manage drug budgets. At a Canadian mother-child hospital, a policy for new and expensive drugs was developed, with the goal of managing their use and costs. To describe the development and implementation of a policy for new and expensive drugs in a mother-child teaching hospital and to describe the profile of requests for these therapies over a 12-month period. A brainstorming session was conducted with members of the pharmacy and therapeutics committee to define the criteria for new and expensive drugs at the study hospital and a new process to evaluate requests for these drugs. Over the 12-month period following implementation of the policy, all requests for new and expensive drugs were evaluated through collection and analysis of relevant data. The new drug policy was launched on October 1, 2014. Over the following 12-month period, a total of 58 requests for new and expensive drugs were discussed, but only 47 request forms were completed and signed by a physician and a clinical pharmacist. New and expensive drugs represent a challenge for clinicians and hospital stakeholders. This study illustrates the implementation of a new policy for these drugs in a mother-child teaching hospital over a 12-month period.

  6. 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

  7. 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.

  8. To fly or not to fly: high flight costs in a large sea duck do not imply an expensive lifestyle.

    Science.gov (United States)

    Pelletier, David; Guillemette, Magella; Grandbois, Jean-Marc; Butler, Patrick J

    2008-09-22

    A perennial question in ornithology is whether flight has evolved mostly to facilitate access to food or as an anti-predator strategy. However, flight is an expensive mode of locomotion and species using flight regularly are associated with an expensive lifestyle. Using heart rate (HR) data loggers implanted in 13 female common eiders (Somateria mollissima), our objective was to test the hypothesis that a high level of flight activity increases their energy budget. We used the long-term recording (seven months) of HR as an index of energy expenditure and the HR flight signature to compile all flight events. Our results indicate that the eider is one of the thriftiest volant birds with only 10 minutes of flight time per day. Consequently, we were not able to detect any effect of flight activity on their energy budget despite very high flight costs (123-149 W), suggesting that flight was controlled by energy budget limitations. However, the low flight activity of that species may also be related to their prey landscape requiring few or no large-scale movements. Nevertheless, we suggest that the (fitness) benefits of keeping flight ability in this species exceed the costs by allowing a higher survival in relation to predation and environmental harshness.

  9. 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).

  10. Socioeconomic deprivation remains a significant barrier in the choice of bariatric surgery even when full medical expense coverage is present.

    Science.gov (United States)

    Fysekidis, Marinos; Catheline, Jean Marc; Kouacou, Narcisse; Bihan, Hélène; Cohen, Regis

    2016-08-01

    The prevalence of obesity is increasing in the socioeconomically deprived sector of the French population. Our objective was to assess whether the presence of a socioeconomic gradient could affect access to bariatric surgery in a publicly funded healthcare system with full medical expense coverage. The study was conducted at a general hospital and a health examination center. We prospectively included 100 patients who were admitted to the hospital for a preoperative bariatric surgery evaluation. As a reference group, we included 578 patients from the same area with body mass index (BMI) values≥35 kg/m² who visited the health center for regular medical, cardiovascular checkups. The patients were required to complete the Evaluation of Precariousness and Health Inequalities in Health Examination Centers (EPICES) questionnaire to investigate deprivation (deprivation cutoff≥30.17). A total of 94 patients had complete data, with a mean EPICES score of 37.7±19.1 (Pbariatric surgery candidates exhibited lower levels of deprivation. The presence not only of material (e.g., coverage for medical expenses) but also social support is an important step toward the acceptance of bariatric surgery by morbidly obese patients. Copyright © 2016 American Society for Bariatric Surgery. Published by Elsevier Inc. All rights reserved.

  11. 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...

  12. THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION

    Directory of Open Access Journals (Sweden)

    NICOLETA CRISTINA MATEI

    2014-11-01

    Full Text Available Public institutions of lower secondary education are financed mainly from the public resources allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a destination set out in the budget of each educational unit. The revenue and expenditure budget or only the expenditure budget of a lower secondary education institution provides for the maximum amounts to be used for the expenses made throughout a budgetary exercise. Therefore, reducing the share of social security contributions from your employer by five percentage points would affect the budget of such institutions as it would lead to a modification of the social insurance contributions expenses. In this paper we have described the structure of the current expenditure of a lower secondary education institution, especially with regard to staff expenses, because they hold the largest share in the total expenditure constantly incurred by the units concerned and are affected by the social security rate change. We have also presented the theoretical aspects related to the staff expenses, the budgetary execution phases that staff expenses must cover, the accounting treatment of costs of employers' social insurance contributions, the recognition of employers’ expenses for the social insurance State contributions in the bookkeeping of lower secondary education institutions, as well as the influence of changes in rates of the social security State contributions from the employer on the staff expenditure of the institutions mentioned.

  13. 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

  14. 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.

  15. THE INFLUENCE OF SPARE PARTS EXPENSES ON PRODUCTION COSTS WITH THE PREPARATION OF THE JIU VALLEY COAL

    Directory of Open Access Journals (Sweden)

    GIANINA BARSAN DUDUIALA

    2012-05-01

    Full Text Available The activity of supply and that of exploitation of the spare parts from the composition of the equipments that realize the preparation of the Jiu Valley coal influence its production costs. In this respect, this paper deals with, during some periods of time, initially determined, the specific costs of the spare parts for the sieves, pumps and pipes, equipments, and also auxiliary equipments that are part of the endowment of the Exploitation of the Jiu Valley coal preparation. The results got can be used to rank and determine the causes which determine the high expenses of some spare parts categories as well as the possibility to reduce the production costs within E.P.C.V.J.

  16. 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.

  17. Extension of market exclusivity and its impact on the accessibility to essential medicines, and drug expense in Thailand: analysis of the effect of TRIPs-Plus proposal.

    Science.gov (United States)

    Akaleephan, Chutima; Wibulpolprasert, Suwit; Sakulbumrungsil, Rungpetch; Luangruangrong, Paithip; Jitraknathee, Anchalee; Aeksaengsri, Achara; Udomaksorn, Siripa; Tangcharoensathien, Viroj; Tantivess, Sripen

    2009-07-01

    In Thailand and the US negotiating FTA, the 'TRIPs-Plus' is one of the US proposal which would result in an extension of market exclusivity of innovative drugs. In addition, it would foreseeably lead to high and unaffordable medicine prices and inaccessibility to essential medicines. To quantify the impact on medicine expense and medicine accessibility. Based on 2000 to 2003 Thai Food and Drug Administration (FDA)'s and the Drug & Medical Supply Information Center (DMSIC), costs and accessibility were estimated upon the price and quantity costing between innovative drugs and their generics plus some parameters found from their competitive behaviour. Thereafter, we simulated the 10-year potential additional expense on the 2003 unit price of the patented and monopolized non-patented medicines. In 2003, the availability of generics helped to save 104.5% of actual expense and the accessibility would increase by 53.6%. By extension of market exclusivity, given that there were 60 new items approved annually, the cumulative potential expense was projected to be $US 6.2 million for the first year to $US 5215.8 million in tenth year. The TRIPs-Plus proposal would result in a significant increase in the medicine expense; and a delay in the increase in drug accessibility via generics. Several options as well as other related mechanisms to help reduce the negative impact are proposed.

  18. 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.

  19. 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-d9, with d9 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. C

  20. 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

  1. Parameter Estimation of Computationally Expensive Watershed Models Through Efficient Multi-objective Optimization and Interactive Decision Analytics

    Science.gov (United States)

    Akhtar, Taimoor; Shoemaker, Christine

    2016-04-01

    Watershed model calibration is inherently a multi-criteria problem. Conflicting trade-offs exist between different quantifiable calibration criterions indicating the non-existence of a single optimal parameterization. Hence, many experts prefer a manual approach to calibration where the inherent multi-objective nature of the calibration problem is addressed through an interactive, subjective, time-intensive and complex decision making process. Multi-objective optimization can be used to efficiently identify multiple plausible calibration alternatives and assist calibration experts during the parameter estimation process. However, there are key challenges to the use of multi objective optimization in the parameter estimation process which include: 1) multi-objective optimization usually requires many model simulations, which is difficult for complex simulation models that are computationally expensive; and 2) selection of one from numerous calibration alternatives provided by multi-objective optimization is non-trivial. This study proposes a "Hybrid Automatic Manual Strategy" (HAMS) for watershed model calibration to specifically address the above-mentioned challenges. HAMS employs a 3-stage framework for parameter estimation. Stage 1 incorporates the use of an efficient surrogate multi-objective algorithm, GOMORS, for identification of numerous calibration alternatives within a limited simulation evaluation budget. The novelty of HAMS is embedded in Stages 2 and 3 where an interactive visual and metric based analytics framework is available as a decision support tool to choose a single calibration from the numerous alternatives identified in Stage 1. Stage 2 of HAMS provides a goodness-of-fit measure / metric based interactive framework for identification of a small subset (typically less than 10) of meaningful and diverse set of calibration alternatives from the numerous alternatives obtained in Stage 1. Stage 3 incorporates the use of an interactive visual

  2. The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law

    Directory of Open Access Journals (Sweden)

    Rogelio Gerônimo dos Santos

    2017-08-01

    Full Text Available This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN and Accounting Data Collection system of states and municipalities (SISTN and information from the Fiscal Management Report (FMR. The methodology used was the econometric model of Difference in Difference with Polygonal Adjustment that earned the behavior of personnel expenses between the cities of São Paulo, Campinas, Guarulhos, São Bernardo do Campo, Santo André, Osasco, Sorocaba, Santos and Ribeirão Preto under the impact of FRL. The results showed that the analyzed municipalities reduced their personnel costs after the year 2005. In comparison, the state capital was more efficient compared to other municipalities assessed in relation to Readjustments personnel expenses after the effective implementation of FRL in 2005.

  3. 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

  4. 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)

  5. Phytochrome B Enhances Photosynthesis at the Expense of Water-Use Efficiency in Arabidopsis1[W][OA

    Science.gov (United States)

    Boccalandro, Hernán E.; Rugnone, Matías L.; Moreno, Javier E.; Ploschuk, Edmundo L.; Serna, Laura; Yanovsky, Marcelo J.; Casal, Jorge J.

    2009-01-01

    In open places, plants are exposed to higher fluence rates of photosynthetically active radiation and to higher red to far-red ratios than under the shade of neighbor plants. High fluence rates are known to increase stomata density. Here we show that high, compared to low, red to far-red ratios also increase stomata density in Arabidopsis (Arabidopsis thaliana). High red to far-red ratios increase the proportion of phytochrome B (phyB) in its active form and the phyB mutant exhibited a constitutively low stomata density. phyB increased the stomata index (the ratio between stomata and epidermal cells number) and the level of anphistomy (by increasing stomata density more intensively in the adaxial than in the abaxial face). phyB promoted the expression of FAMA and TOO MANY MOUTHS genes involved in the regulation of stomata development in young leaves. Increased stomata density resulted in increased transpiration per unit leaf area. However, phyB promoted photosynthesis rates only at high fluence rates of photosynthetically active radiation. In accordance to these observations, phyB reduced long-term water-use efficiency estimated by the analysis of isotopic discrimination against 13CO2. We propose a model where active phyB promotes stomata differentiation in open places, allowing plants to take advantage of the higher irradiances at the expense of a reduction of water-use efficiency, which is compensated by a reduced leaf area. PMID:19363093

  6. Remote Access to Expensive SDRAM Test Equipment: Qimonda Opens the Shop-floor to Test Course Students

    Directory of Open Access Journals (Sweden)

    Ana C. Leão

    2007-08-01

    Full Text Available Remote labs are increasingly used in a variety of blended-learning scenarios, with the objective of complementing the work done in real labs. In such cases, the workbenches present in the real labs comprise a set of instruments that may be used over the internet. The lab work to be done by the students may be carried out from any location within or outside the campus, enabling them to carry out their assignments from home or from any other place, at a time of their choice. However, remote experimentation is not necessarily related to students accessing academic labs. Small and medium-size companies may be interested in specialised equipment available in university research labs (e.g. an electron microscope. Alternatively, student skills in various areas may be improved if they are able to work with equipment available in factories or other industry installations. This paper describes a collaboration initiative between the Qimonda SDRAM factory at Vila do Conde, in the vicinity of Porto, and the Faculty of Engineering of the University of Porto (FEUP, whereby an expensive test station used by Qimonda SDRAM factories is remotely accessible to test course students in higher-education institutions.

  7. 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.

  8. Are molecular haplotypes worth the time and expense? A cost-effective method for applying molecular haplotypes.

    Directory of Open Access Journals (Sweden)

    Mark A Levenstien

    2006-08-01

    Full Text Available Because current molecular haplotyping methods are expensive and not amenable to automation, many researchers rely on statistical methods to infer haplotype pairs from multilocus genotypes, and subsequently treat these inferred haplotype pairs as observations. These procedures are prone to haplotype misclassification. We examine the effect of these misclassification errors on the false-positive rate and power for two association tests. These tests include the standard likelihood ratio test (LRTstd and a likelihood ratio test that employs a double-sampling approach to allow for the misclassification inherent in the haplotype inference procedure (LRTae. We aim to determine the cost-benefit relationship of increasing the proportion of individuals with molecular haplotype measurements in addition to genotypes to raise the power gain of the LRTae over the LRTstd. This analysis should provide a guideline for determining the minimum number of molecular haplotypes required for desired power. Our simulations under the null hypothesis of equal haplotype frequencies in cases and controls indicate that (1 for each statistic, permutation methods maintain the correct type I error; (2 specific multilocus genotypes that are misclassified as the incorrect haplotype pair are consistently misclassified throughout each entire dataset; and (3 our simulations under the alternative hypothesis showed a significant power gain for the LRTae over the LRTstd for a subset of the parameter settings. Permutation methods should be used exclusively to determine significance for each statistic. For fixed cost, the power gain of the LRTae over the LRTstd varied depending on the relative costs of genotyping, molecular haplotyping, and phenotyping. The LRTae showed the greatest benefit over the LRTstd when the cost of phenotyping was very high relative to the cost of genotyping. This situation is likely to occur in a replication study as opposed to a whole-genome association study.

  9. The effect and expense of redemption reintegration services versus usual reintegration care for young African Canadians discharged from incarceration.

    Science.gov (United States)

    Beausoleil, Victor; Renner, Chenowa; Dunn, Jody; Hinnewaah, Priscilla; Morris, Kofi; Hamilton, Akilah; Braithewaite, Star; Hunter, Nigel; Browne, Gina; Browne, Dillon T

    2017-03-01

    African Canadians comprise 2.5% of the population, but represent 9.5% of federal inmates - an increase of 80% since 2003-2004. Recidivism among federal inmates is high (about 40%). This paper outlines the findings, at 9 months after enrolment during 2011-2012, of a randomised controlled trial testing the effectiveness and cost of Redemption Reintegration Services (RRS), a culturally specific, multi-level intervention for young African Canadian former inmates. Retention at 9 months was 95% of those randomised (n = 115 per group) to RRS (n = 114) or usual reintegration services (n = 105) offered by the municipality. The primary outcomes were recidivism and service costs. Mediating and moderating measures were Personality Strengths, Developmental Assets, Meaning in Life, the Structured Assessment of Violence Risk in Youth, the Youth Behaviour Checklist and Neighbourhood Vitality. Compared with the usual care group, the RRS group showed significant improvements in: self-reported Personality Strengths, Developmental Assets, the presence and search for Meaning in Life, social and individual risk factors, behaviour, and life events such as obtaining stable housing and enrolling in school. At 9 months, RRS participants generated significantly lower per person per annum expenditures for law enforcement services, housing services and total direct costs. Among RRS participants, 3.5% reported being re-charged for offences in the previous 9 months compared with 45.7% of the usual care group. The 2010-2011 average annual cost per person for incarceration was $114,364. The 48 individuals in the usual care group and 4 in RRS would generate costs of $5,489,472 and $457,456, respectively - a $5 million difference. We conclude that, at 9 months, RRS is more effective and less expensive than usual reintegration services for young African Canadians. © 2016 John Wiley & Sons Ltd.

  10. 41 CFR 302-12.6 - What expenses will my agency pay if I use a relocation services company to ship household goods...

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What expenses will my agency pay if I use a relocation services company to ship household goods in excess of the maximum weight... relocation services company to ship household goods in excess of the maximum weight allowance? If you use a...

  11. 25 CFR 39.601 - Is school board training for Bureau-operated schools considered a school board expense subject to...

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Is school board training for Bureau-operated schools considered a school board expense subject to the limitation? 39.601 Section 39.601 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION THE INDIAN SCHOOL EQUALIZATION PROGRAM School Board Training...

  12. Secondary School Chemistry Teacher's Current Use of Laboratory Activities and the Impact of Expense on Their Laboratory Choices

    Science.gov (United States)

    Boesdorfer, Sarah B.; Livermore, Robin A.

    2018-01-01

    In the United States with the Next Generation Science Standards (NGSS)'s emphasis on learning science while doing science, laboratory activities in the secondary school chemistry continues to be an important component of a strong curriculum. Laboratory equipment and consumable materials create a unique expense which chemistry teachers and schools…

  13. Getting Help with Child Care Expenses. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies. Occasional Paper.

    Science.gov (United States)

    Giannarelli, Linda; Adelman, Sarah; Schmidt, Stefanie

    As part of the "Assessing the New Federalism" project monitoring and assessing the devolution of social programs from the federal to the state and local levels, this study explored how much help employed families get with child care expenses and the types of help they receive. The analysis is based on data from the 1997 and 1999 National…

  14. 41 CFR 302-11.309 - What residence transaction expense are reimbursable if an employee violates the terms of his/her...

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What residence transaction expense are reimbursable if an employee violates the terms of his/her service agreement? 302-11... reimbursable if an employee violates the terms of his/her service agreement? If the employee violates his/her...

  15. Differences in pharmaceutical consumption and expenses between immigrant and Spanish-born populations in Lleida, (Spain: A 6-months prospective observational study

    Directory of Open Access Journals (Sweden)

    Soler-Gonzalez Jorge

    2008-02-01

    Full Text Available Abstract Background There are few studies comparing pharmaceutical costs and the use of medications between immigrants and the autochthonous population in Spain. The objective of this study is to evaluate whether there are differences in pharmaceutical consumption and expenses between immigrant and Spanish-born populations. Methods Prospective observational study in 1,630 immigrants and 4,154 Spanish-born individuals visited by fifteen primary care physicians at five public Primary Care Clinics (PCC during 2005 in the city of Lleida, Catalonia (Spain. Data on pharmaceutical consumption and expenses was obtained from a comprehensive computerized data-collection system. Multinomial regression models were used to estimate relative risks and confidence intervals of pharmaceutical expenditure, adjusting for age and sex. Results The percentage of individuals that purchased medications during a six-month period was 53.7% in the immigrant group and 79.2% in the autochthonous group. Pharmaceutical expenses and consumption were lower in immigrants than in autochthonous patients in all age groups and both genders. The relative risks of being in the highest quartile of expenditure, for Spanish-born versus immigrants, were 6.9, 95% CI = (4.2, 11.5 in men and 5.3, 95% CI = (3.5, 8.0 in women, with the reference category being not having any pharmaceutical expenditure. Conclusion Pharmaceutical expenses are much lower for immigrants with respect to autochthonous patients, both in the percentage of prescriptions filled at pharmacies and the number of containers of medication obtained, as well as the prices of the medications used. Future studies should explore which factors explain the observed differences in pharmaceutical expenses and if these disparities produce health inequalities.

  16. Impact of Patient Reimbursement Timing and Patient Out-of-Pocket Expenses on Medication Adherence in Patients Covered by Private Drug Insurance Plans.

    Science.gov (United States)

    Després, François; Forget, Amélie; Kettani, Fatima-Zohra; Blais, Lucie

    2016-05-01

    Adherence to prescribed medications used in the treatment of chronic diseases is suboptimal, and drug insurance plans can have an impact on adherence. There is little evidence on the impact of patient reimbursement timing on medication adherence. To compare adherence to prescribed medications in privately insured patients from Quebec, Canada, with different patient reimbursement timing and levels of patient out-of-pocket expenses. A retrospective cohort was constructed by selecting privately insured patients aged 18-64 years from the reMed database (2008-2012) who filled at least 1 prescription for a medication belonging to 1 of the 10 most prescribed drug classes for chronic diseases. Patient reimbursement timing was classified as immediate (immediate patient reimbursement at the point of service of the portion of the medication cost covered by the insurer) or deferred (patient reimbursement at a later time). Patient outof-pocket expenses related to the medication under study at cohort entry (available only for the immediate patient reimbursement group), which included the deductible and the coinsurance, were categorized into 5 levels (null category and quartiles): $0, $0.01-$3.59, $3.60-$8.11, $8.12-$14.40, and $14.41-$89.99. Adherence was measured with the proportion of days covered (PDC) over 1 year among new users of the medication under study. Linear regression models were used to estimate the adjusted mean difference of PDC between groups. There was no difference in medication adherence between the immediate (n = 1,345) and deferred patient reimbursement (n = 437; difference, 0.0%; 95% CI, -3.0 to 3.0). Patients with the highest patient out-of-pocket expenses were less adherent than those with the lowest patient out-of-pocket expenses (difference, -19.0%; 95% CI, -24.0 to -13.0); however, patients with no patient out-of-pocket expenses were less adherent than those with low patient out-of-pocket expenses (difference, -9.0%; 95% CI, -15.0 to -2.0). Medication

  17. Analisis Pengaruh Fund Size, Expense Ratio, Turnover Ratio, Fund Age dan Cash Flow Terhadap Kinerja Reksa Dana Saham di Indonesia (Periode 2011-2015)

    OpenAIRE

    Otniel, Fredi Tuparso

    2016-01-01

    Mutual Funds is one of the alternative investments that provide a variety of advantages: cheap, liquid, easily, professionally managed, that are expected to provide optimal retun and minimal risk for investors. Investors in mutual funds investing in stocks will choose mutual funds that provide a high return (which can be seen from the growth of the Net Asset Value of his). This study was conducted to determine the effect of fund size, expense ratio, mutual fund age, turnover and cash flow on ...

  18. Financial access to health care for older people in Cambodia: 10-year trends (2004-14) and determinants of catastrophic health expenses.

    Science.gov (United States)

    Jacobs, Bart; de Groot, Richard; Fernandes Antunes, Adélio

    2016-06-17

    Older people make up an increasing proportion of the population in low- and middle-income countries. This brings a number of challenges, as their health needs are greater than, and different from, those of younger people. In general, these health systems are not geared to address their needs, and traditional support systems tend to erode, potentially causing financial hardship when accessing health care. This paper provides an overview of older Cambodians' financial access to health care over time, using nationally representative data to enable the formulation of appropriate responses. Using data from three nationally representative household surveys from 2004, 2009 and 2014, we assess key indicators of financial access to health care for households with older people (aged 60 years or older), and compare these with households without older members. For 2014 data, the determinants of catastrophic health expenses at the 10 and 40 % threshold were determined for older people. Data was stratified by age and place of residence (urban/rural), and analysed using Stata statistical software. Sample weights were calibrated to reflect accurate population composition at the time of the survey. Monetary values for 2004 and 2009 were transformed into 2014 values using annual inflation rate figures. Care-seeking when sick among older people increased considerably from 2004 to 2014, irrespective of gender or place of residence. There were positive trends in the incidence of catastrophic and impoverishing healthcare expenses over the studied time periods. This was also the case for indebtedness. Rural households with older people were considerable more likely to suffer financial hardship due to health-related expenses than their urban equivalents. In 2014, older people spent 50 % more per month on health care than younger people. Determinants of catastrophic health expenditures among households with older people were residing in a rural area, and having a household member with an

  19. The use of a resource-based relative value scale (RBRVS) to determine practice expense costs: a novel technique of practice management for the vascular surgeon.

    Science.gov (United States)

    Mabry, C D

    2001-03-01

    Vascular surgeons have had to contend with rising costs while their reimbursements have undergone steady reductions. The use of newer accounting techniques can help vascular surgeons better manage their practices, plan for future expansion, and control costs. This article reviews traditional accounting methods, together with activity-based costing (ABC) principles that have been used in the past for practice expense analysis. The main focus is on a new technique-resource-based costing (RBC)-which uses the widely available Resource-Based Relative Value Scale (RBRVS) as its basis. The RBC technique promises easier implementation as well as more flexibility in determining true costs of performing various procedures, as opposed to more traditional accounting methods. It is hoped that RBC will assist vascular surgeons in coping with decreasing reimbursement. Copyright 2001 by W.B. Saunders Company

  20. Justice and fairness in the Kennedy Krieger Institute lead paint study: the ethics of public health research on less expensive, less effective interventions.

    Science.gov (United States)

    Buchanan, David R; Miller, Franklin G

    2006-05-01

    The Kennedy Krieger lead paint study stirred controversial questions about whether research designed to develop less expensive interventions that are not as effective as existing treatments can be ethically warranted. Critics questioned the social value of such research and alleged that it sanctions a double standard, exploits participants, and is complicit in perpetuating the social injustice. In response, we demonstrate the propriety of conducting research on interventions that can be extended to the population in need by stipulating the limited conditions in which it is ethically warranted and providing fair terms of participation. We contend that the failure to conduct such research causes greater harm, because it deprives disadvantaged populations of the benefits of imminent incremental improvements in their health conditions.

  1. Mean cost of a first combination antiretroviral therapy in HIV-infected patients in France, and determinants of expensive drugs prescription.

    Science.gov (United States)

    Colombie, V; Pugliese-Wehrlen, S; Deuffic-Burban, S; Cuzin, L; Pugliese, P; Katlama, C; Poizot-Martin, I; Raffi, F; Cabie, A; Dellamonica, P; Yazdanpanah, Y

    2012-12-01

    To estimate the cost of the first combination antiretroviral drug therapy (cART) in HIV-infected patients and to determine factors associated with expensive prescriptions, 1698 patients starting cART between September 2002 and September 2007 were selected from the Dat'AIDS cohort. A multivariate linear regression model was used to assess associations between the cost of first cART and patient characteristics, clinical centre and cART adequacy. At cART initiation, the median age was 39 years, median CD4 count was 223 cells/mm(3), median viral load (VL) was 5.2 log copies/mL and 18.3% presented with AIDS. cART was concordant with the French guidelines in 88.7%. The mean cost of cART varied from €26.69/day/person in 2002-2003 to €32.23 in 2006-2007 (P 5 log copies/mL (€30.99/day/person) versus (28.33; P < 0.0001) and centre. cART regimen not concordant with guidelines were more expensive (€38.31/day/person) versus (29.07; P < 0.0001). After adjusting for the year of initiation, the previous AIDS diagnosis, VL and recommended cART regimen, differences were still found between centres (from €27.81/day/person) to (33.12; P < 0.0001). Cost should be considered when choosing a first cART regimen, especially when considering clinically equivalent regimens.

  2. Conductive Composites Made Less Expensively

    Science.gov (United States)

    Gaier, James R.

    2005-01-01

    The use of electrically conductive composite structures for electrostatic dissipation, electromagnetic interference shielding, and ground return planes could save between 30 and 90 percent of the mass of the structure, in comparison to aluminum. One strategy that has been shown to make conducting composites effectively uses intercalated graphite fiber as the reinforcement. Intercalation--the insertion of guest atoms or molecules between the graphene planes--can lower the electrical resistivity of graphite fibers by as much as a factor of 10, without sacrificing mechanical or thermal properties.

  3. CMS-64 Quarterly Expense Report

    Data.gov (United States)

    U.S. Department of Health & Human Services — The amounts reported on and its attachments must be actual expenditures for which all supporting documentation, in readily reviewable form, has been compiled and is...

  4. Solving computationally expensive engineering problems

    CERN Document Server

    Leifsson, Leifur; Yang, Xin-She

    2014-01-01

    Computational complexity is a serious bottleneck for the design process in virtually any engineering area. While migration from prototyping and experimental-based design validation to verification using computer simulation models is inevitable and has a number of advantages, high computational costs of accurate, high-fidelity simulations can be a major issue that slows down the development of computer-aided design methodologies, particularly those exploiting automated design improvement procedures, e.g., numerical optimization. The continuous increase of available computational resources does not always translate into shortening of the design cycle because of the growing demand for higher accuracy and necessity to simulate larger and more complex systems. Accurate simulation of a single design of a given system may be as long as several hours, days or even weeks, which often makes design automation using conventional methods impractical or even prohibitive. Additional problems include numerical noise often pr...

  5. Homeopathy - A Safe, Much Less Expensive, Non-Invasive, Viable Alternative for the Treatment of Patients Suffering from Loss of Lumbar Lordosis.

    Science.gov (United States)

    Haque, Saiful; Das, Debarsi; Bhattacharya, Saugato; Sarkar, Tathagato; Khuda-Bukhsh, Anisur Rahman

    2016-12-01

    Loss of lumbar lordosis causing pain and curvature of the vertebral skeleton to one side is a relatively uncommon disease. To our knowledge, successful treatment of loss of lumbar lordosis with any potentized homeopathic drug diluted above Avogadro's limit (that is, above a potency of 12C) has not been documented so far. In this communication, we intend to document a relatively rare case of loss of lumbar lordosis with osteophytic lippings, disc desiccation, and protrusion, causing a narrowing of secondary spinal canal and a bilateral neural foramina, leading to vertebral column curvature with acute pain in an adolescent boy. The patient had undergone treatment with orthodox Western medicines, but did not get any relief from, or cure of, the ailment; finally, surgery was recommended. The patient's family brought the patient to the Khuda-Bukhsh Homeopathic Benevolent Foundation where a charitable clinic is run every Friday with the active participation of four qualified homeopathic doctors. A holistic method of homeopathic treatment was adopted by taking into consideration all symptoms and selecting the proper remedy by consulting the homeopathic repertory, mainly of Kent. The symptoms were effectively treated with different potencies of a single homeopathic drug, Calcarea phos. X-ray and magnetic resonance imaging (MRI) supported recovery and a change in the skeletal curvature that was accompanied by removal of pain and other acute symptoms of the ailment. Homeopathy can be a safe, much less expensive, non-invasive, and viable alternative for the treatment of such cases.

  6. Mutations in Cancer Cause Gain of Cysteine, Histidine, and Tryptophan at the Expense of a Net Loss of Arginine on the Proteome Level

    Directory of Open Access Journals (Sweden)

    Viktoriia Tsuber

    2017-07-01

    Full Text Available Accumulation of somatic mutations is critical for the transition of a normal cell to become cancerous. Mutations cause amino acid substitutions that change properties of proteins. However, it has not been studied as to what extent the composition and accordingly chemical properties of the cell proteome is altered as a result of the increased mutation load in cancer. Here, we analyzed data on amino acid substitutions caused by mutations in about 2000 protein coding genes from the Cancer Cell Line Encyclopedia that contains information on nucleotide and amino acid alterations in 782 cancer cell lines, and validated the analysis with information on amino acid substitutions for the same set of proteins in the Catalogue of Somatic Mutations in Cancer (COSMIC; v78 in circa 18,000 tumor samples. We found that nonsynonymous single nucleotide substitutions in the analyzed proteome subset ultimately result in a net gain of cysteine, histidine, and tryptophan at the expense of a net loss of arginine. The extraordinary loss of arginine may be attributed to some extent to composition of its codons as well as to the importance of arginine in the functioning of prominent tumor suppressor proteins like p53.

  7. Comparative support for the expensive tissue hypothesis: Big brains are correlated with smaller gut and greater parental investment in Lake Tanganyika cichlids.

    Science.gov (United States)

    Tsuboi, Masahito; Husby, Arild; Kotrschal, Alexander; Hayward, Alexander; Buechel, Séverine D; Zidar, Josefina; Løvlie, Hanne; Kolm, Niclas

    2015-01-01

    The brain is one of the most energetically expensive organs in the vertebrate body. Consequently, the energetic requirements of encephalization are suggested to impose considerable constraints on brain size evolution. Three main hypotheses concerning how energetic constraints might affect brain evolution predict covariation between brain investment and (1) investment into other costly tissues, (2) overall metabolic rate, and (3) reproductive investment. To date, these hypotheses have mainly been tested in homeothermic animals and the existing data are inconclusive. However, there are good reasons to believe that energetic limitations might play a role in large-scale patterns of brain size evolution also in ectothermic vertebrates. Here, we test these hypotheses in a group of ectothermic vertebrates, the Lake Tanganyika cichlid fishes. After controlling for the effect of shared ancestry and confounding ecological variables, we find a negative association between brain size and gut size. Furthermore, we find that the evolution of a larger brain is accompanied by increased reproductive investment into egg size and parental care. Our results indicate that the energetic costs of encephalization may be an important general factor involved in the evolution of brain size also in ectothermic vertebrates. © 2014 The Author(s). Evolution © 2014 The Society for the Study of Evolution.

  8. Аudit of enterprise expenses for protection and rational use of natural resources in process of economic activity of enterprise

    Directory of Open Access Journals (Sweden)

    Yu.Yu. Moroz

    2016-07-01

    Full Text Available Implementing an effective environmental policy is complicated by the absence of proper provision of reliable information on the environmental activities of participants of an economic activity. In such circumstances, there is an increase of the role of business transactions audit related to the formation of expenses for protection and rational use of natural resources in order to express an independent opinion on their reliability, appropriateness, legality, efficiency in all material aspects in accordance with the requirements of users. The lack of comprehensive methodology and tools for practical audit of costs and its results during the formation of environmental measures in the workplace remains as an unresolved issue. To solve this problem the author has investigated the methods of forming environmental costs of an enterprise in areas of environmental activities in terms of their consideration as the object of audit. The system of tasks for auditing transactions forming environmental costs is formulated. The objects of the audit of environmental costs are identified; their essence is revealed and the approach to the mechanism of their formation is considered. The narrow spaces are revealed, and the problematic issues while forming environmental costs in the accounting system of the company are systematized. The author proposes a set of analytical indicators which can be used in environmental audits of the company and its responsibilities related to environmental protection. The directions for further research on finding ways of harmonizing bookkeeping, statistical accounting and tax calculations of environmental costs are determined.

  9. 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

    2012-01-01

    To describe older parents' attitudes and opinions about the costs and insurance coverage for IVF. Qualitative interview study. Two Northern California IVF practices. Sixty women and 35 male partners in which the woman had delivered her first child after the age of 40 years using IVF. Two in-depth interviews over 3 months. Thematic analysis of interview transcripts. 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. 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. Copyright © 2012 American Society for Reproductive Medicine. Published by Elsevier Inc. All rights reserved.

  10. Homeopathy - A Safe, Much Less Expensive, Non-Invasive, Viable Alternative for the Treatment of Patients Suffering from Loss of Lumbar Lordosis

    Directory of Open Access Journals (Sweden)

    Saiful Haque

    2016-12-01

    Full Text Available Objectives: Loss of lumbar lordosis causing pain and curvature of the vertebral skeleton to one side is a relatively uncommon disease. To our knowledge, successful treatment of loss of lumbar lordosis with any potentized homeopathic drug diluted above Avogadro’s limit (that is, above a potency of 12C has not been documented so far. In this communication, we intend to document a relatively rare case of loss of lumbar lordosis with osteophytic lippings, disc desiccation, and protrusion, causing a narrowing of secondary spinal canal and a bilateral neural foramina, leading to vertebral column curvature with acute pain in an adolescent boy. Methods: The patient had undergone treatment with orthodox Western medicines, but did not get any relief from, or cure of, the ailment; finally, surgery was recommended. The patient’s family brought the patient to the Khuda-Bukhsh Homeopathic Benevolent Foundation where a charitable clinic is run every Friday with the active participation of four qualified homeopathic doctors. A holistic method of homeopathic treatment was adopted by taking into consideration all symptoms and selecting the proper remedy by consulting the homeopathic repertory, mainly of Kent. Results: The symptoms were effectively treated with different potencies of a single homeopathic drug, Calcarea phos. X-ray and magnetic resonance imaging (MRI supported recovery and a change in the skeletal curvature that was accompanied by removal of pain and other acute symptoms of the ailment. Conclusion: Homeopathy can be a safe, much less expensive, non-invasive, and viable alternative for the treatment of such cases.

  11. Applications of New Surrogate Global Optimization Algorithms including Efficient Synchronous and Asynchronous Parallelism for Calibration of Expensive Nonlinear Geophysical Simulation Models.

    Science.gov (United States)

    Shoemaker, C. A.; Pang, M.; Akhtar, T.; Bindel, D.

    2016-12-01

    New parallel surrogate global optimization algorithms are developed and applied to objective functions that are expensive simulations (possibly with multiple local minima). The algorithms can be applied to most geophysical simulations, including those with nonlinear partial differential equations. The optimization does not require simulations be parallelized. Asynchronous (and synchronous) parallel execution is available in the optimization toolbox "pySOT". The parallel algorithms are modified from serial to eliminate fine grained parallelism. The optimization is computed with open source software pySOT, a Surrogate Global Optimization Toolbox that allows user to pick the type of surrogate (or ensembles), the search procedure on surrogate, and the type of parallelism (synchronous or asynchronous). pySOT also allows the user to develop new algorithms by modifying parts of the code. In the applications here, the objective function takes up to 30 minutes for one simulation, and serial optimization can take over 200 hours. Results from Yellowstone (NSF) and NCSS (Singapore) supercomputers are given for groundwater contaminant hydrology simulations with applications to model parameter estimation and decontamination management. All results are compared with alternatives. The first results are for optimization of pumping at many wells to reduce cost for decontamination of groundwater at a superfund site. The optimization runs with up to 128 processors. Superlinear speed up is obtained for up to 16 processors, and efficiency with 64 processors is over 80%. Each evaluation of the objective function requires the solution of nonlinear partial differential equations to describe the impact of spatially distributed pumping and model parameters on model predictions for the spatial and temporal distribution of groundwater contaminants. The second application uses an asynchronous parallel global optimization for groundwater quality model calibration. The time for a single objective

  12. Acute skin toxicity-related, out-of-pocket expenses in patients with breast cancer treated with external beam radiotherapy: a descriptive, exploratory study.

    Science.gov (United States)

    Schnur, Julie B; Graff Zivin, Joshua; Mattson, David M K; Green, Sheryl; Jandorf, Lina H; Wernicke, A Gabriella; Montgomery, Guy H

    2012-12-01

    Acute skin toxicity is one of the most common side effects of breast cancer radiotherapy. To date, no one has estimated the nonmedical out-of-pocket expenses associated with this side effect. The primary aim of the present descriptive, exploratory study was to assess the feasibility of a newly developed skin toxicity costs questionnaire. The secondary aims were to: (1) estimate nonmedical out-of-pocket costs, (2) examine the nature of the costs, (3) explore potential background predictors of costs, and (4) explore the relationship between patient-reported dermatologic quality of life and expenditures. A total of 50 patients (mean age = 54.88, Stage 0-III) undergoing external beam radiotherapy completed a demographics/medical history questionnaire as well as a seven-item Skin Toxicity Costs (STC) questionnaire and the Skindex-16 in week 5 of treatment. Mean skin toxicity costs were $131.64 (standard error [SE] = $23.68). Most frequently incurred expenditures were new undergarments and products to manage toxicity. Education was a significant unique predictor of spending, with more educated women spending more money. Greater functioning impairment was associated with greater costs. The STC proved to be a practical, brief measure which successfully indicated specific areas of patient expenditures and need. Results reveal the nonmedical, out-of-pocket costs associated with acute skin toxicity in the context of breast cancer radiotherapy. To our knowledge, this study is the first to quantify individual costs associated with this treatment side effect, as well as the first to present a scale specifically designed to assess such costs. In future research, the STC could be used as an outcome variable in skin toxicity prevention and control research, as a behavioral indicator of symptom burden, or as part of a needs assessment.

  13. Application of an Adaptive Polynomial Chaos Expansion on Computationally Expensive Three-Dimensional Cardiovascular Models for Uncertainty Quantification and Sensitivity Analysis.

    Science.gov (United States)

    Quicken, Sjeng; Donders, Wouter P; van Disseldorp, Emiel M J; Gashi, Kujtim; Mees, Barend M E; van de Vosse, Frans N; Lopata, Richard G P; Delhaas, Tammo; Huberts, Wouter

    2016-12-01

    When applying models to patient-specific situations, the impact of model input uncertainty on the model output uncertainty has to be assessed. Proper uncertainty quantification (UQ) and sensitivity analysis (SA) techniques are indispensable for this purpose. An efficient approach for UQ and SA is the generalized polynomial chaos expansion (gPCE) method, where model response is expanded into a finite series of polynomials that depend on the model input (i.e., a meta-model). However, because of the intrinsic high computational cost of three-dimensional (3D) cardiovascular models, performing the number of model evaluations required for the gPCE is often computationally prohibitively expensive. Recently, Blatman and Sudret (2010, "An Adaptive Algorithm to Build Up Sparse Polynomial Chaos Expansions for Stochastic Finite Element Analysis," Probab. Eng. Mech., 25(2), pp. 183-197) introduced the adaptive sparse gPCE (agPCE) in the field of structural engineering. This approach reduces the computational cost with respect to the gPCE, by only including polynomials that significantly increase the meta-model's quality. In this study, we demonstrate the agPCE by applying it to a 3D abdominal aortic aneurysm (AAA) wall mechanics model and a 3D model of flow through an arteriovenous fistula (AVF). The agPCE method was indeed able to perform UQ and SA at a significantly lower computational cost than the gPCE, while still retaining accurate results. Cost reductions ranged between 70-80% and 50-90% for the AAA and AVF model, respectively.

  14. Homeopathy - A Safe, Much Less Expensive, Non-Invasive, Viable Alternative for the Treatment of Patients Suffering from Loss of Lumbar Lordosis

    Science.gov (United States)

    Haque, Saiful; Das, Debarsi; Bhattacharya, Saugato; Sarkar, Tathagato; Khuda-Bukhsh, Anisur Rahman

    2016-01-01

    Objectives: Loss of lumbar lordosis causing pain and curvature of the vertebral skeleton to one side is a relatively uncommon disease. To our knowledge, successful treatment of loss of lumbar lordosis with any potentized homeopathic drug diluted above Avogadro’s limit (that is, above a potency of 12C) has not been documented so far. In this communication, we intend to document a relatively rare case of loss of lumbar lordosis with osteophytic lippings, disc desiccation, and protrusion, causing a narrowing of secondary spinal canal and a bilateral neural foramina, leading to vertebral column curvature with acute pain in an adolescent boy. Methods: The patient had undergone treatment with orthodox Western medicines, but did not get any relief from, or cure of, the ailment; finally, surgery was recommended. The patient’s family brought the patient to the Khuda-Bukhsh Homeopathic Benevolent Foundation where a charitable clinic is run every Friday with the active participation of four qualified homeopathic doctors. A holistic method of homeopathic treatment was adopted by taking into consideration all symptoms and selecting the proper remedy by consulting the homeopathic repertory, mainly of Kent. Results: The symptoms were effectively treated with different potencies of a single homeopathic drug, Calcarea phos. X-ray and magnetic resonance imaging (MRI) supported recovery and a change in the skeletal curvature that was accompanied by removal of pain and other acute symptoms of the ailment. Conclusion: Homeopathy can be a safe, much less expensive, non-invasive, and viable alternative for the treatment of such cases. PMID:28097045

  15. Human carotid plaque phosphatidylcholine specifically interacts with paraoxonase 1, increases its activity, and enhances its uptake by macrophage at the expense of its binding to HDL.

    Science.gov (United States)

    Cohen, Elad; Aviram, Michael; Khatib, Soliman; Artoul, Fadi; Rabin, Asaf; Mannheim, Dalit; Karmeli, Ron; Salamon, Tal; Vaya, Jacob

    2014-11-01

    Human carotid atherosclerotic plaque is in direct contact with circulatory blood components. Thus, plaque and blood components may affect each other. The current study presents the effects of plaque chloroform:methanol (C:M) extract on the HDL-associated enzyme paraoxnase 1 (PON1). This study is part of our investigation on the mutual effects of the interactions between atherosclerotic lesions and blood components. Recombinant PON1 (rePON1) was incubated with the human carotid plaques C:M extract and PON1 activities were analyzed. Lactonase and paraoxonase activities were elevated due to C:M treatment, by 140 and by 69%, respectively. Analytical chemistry analyses revealed specific phosphatidylcholines (PCs) as the plaque active components. Tryptophan fluorescence quenching assay, together with molecular docking, shows that PON1 activity is enhanced in correlation with the level of PC affinity to PON1. Molecular docking revealed that PCs interact specifically with H2-PON1 α-helix, which together with H1 enzyme α-helix links the protein to the HDL surface. These findings are supported by additional results from the PON1 ∆20 mutant that lack its H1-α-helix. Incubation of this mutant with the plaque C:M extract increased PON1 activity by only 20%, much less than the wild-type PON1 that elevated PON1 activity at the same concentration by as much as 95%. Furthermore, as much as the affinity of the enzyme to the PC was augmented, the ability of PON1 to bind to the HDL particle decreased. Finally, PON1 interaction with PC enhance its uptake into the macrophage cytoplasm. In conclusions, Specific lesion phosphatidylcholines (PCs) present in the human carotid plaque significantly enhance PON1 catalytic activities due to their interaction with the enzyme. Such a lesion׳s PC-PON1 interaction, in turn, competes with HDL PCs and enhances PON1 uptake by macrophage at the expense of PON1 binding to the HDL. Copyright © 2014 Elsevier Inc. All rights reserved.

  16. Estimation of economic and energetic expenses of soil tillage and soil management systems for the edible beans culture; Estimativas dos custos economicos e energeticos de sistemas de preparo e de manejo do solo para a cultura do feijao

    Energy Technology Data Exchange (ETDEWEB)

    Boller, Walter; Gamero, Carlos A. [UNESP, Botucatu, SP (Brazil). Faculdade de Ciencias Agronomicas

    1997-12-31

    Soil tillage objectives to afford adequate conditions for field crop establishment and production, and contribute with a significant portion of the farming expenses. Conservation tillage aiming to protect the soil against erosion, save labor and fuel by preparing a seedbed. The purpose of these experiment was to estimate the economic and the energetic costs of three soil tillage systems (conventional tillage - disk plowing followed by harrowing twice, rotavation by means of a rotavator and chiselling using a chisel plow combined with stalk-cutting disks and a fitting roll), in combination with four pre-tillage soil cover conditions (black oats, rye, forage radish and fallow). The experiment was carried out during the years 1993/1994, in a heavy clay soil classified as Terra Roxa Estruturada, in the country of Botucatu, Sao Paulo state, Brazil. The fuel consumption in a time and in a area unity were determined through field measurements. Timetable economic and energetic expenses of every mechanized agricultural operation were estimated by means of calculation. The results showed that the replacement of conventional tillage by rotavation or by chiselling allow respectively economize 60,2 and 42,3% of the fuel consumption per unit of tilled area. The additional expenses of utilization of black oats or rye, in combination with rotavating or chiselling respectively a production of 22,65 and 26,73 kg/ha of edible beams. Soil cover crops utilization imply in a 2,2 to 6,0 upper energy requirement than the conventional tillage system in combination with fallow. The implantation of winter crops with the exclusive finality of produce vegetable biomass for soil coverage showed be feasible from economic standpoint, however it was disadvantageous under the energetic standpoint. The utilization of a portion of the biomass produced by soil cover crops for livestock feeding can decisively contribute towards the equilibrium of the energetic balance and to increase the economic

  17. [Study on the history of exchange in pharmaceutical science between Japan and Korea after the Modern period: focus on Korean students sent to Japan with expenses funded by the Japanese government].

    Science.gov (United States)

    Shim, Chang-Koo; Son, Il-Sun; Choi, Eung-Chil; Nam, Young-Hee; Sung, Yoon-Kyoung; Tsutani, Kiichiro

    2009-01-01

    According to an old historical text, Nihonshoki [Chinese and Korean characters: see text]), there are records of medical doctors ([Chinese and Korean characters: see text]) and herbal pharmacists ([Chinese and Korean characters: see text]) being dispatched to Japan as early as 554 A.D. ([Chinese and Korean characters: see text]). More recently, a clinic ([Chinese and Korean characters: see text]) for Japanese residents in Pusan was established in 1877. Advanced modern pharmacy from Japan began to be introduced to Korea after 1909. Based on an agreement between the Korean and Japanese governments, Korean students sent to Japan with expenses funded by the Japanese government became a systematic program after 1965. As a result, Koreans who earned Ph.D.s from Japanese universities became a majority in the faculties of Korean schools of pharmacy. However, this trend drastically shifted in the years after 1990, at which time the primary nation for earning Ph.D.s became the United States; the number of students studying in Japan has become very low recently. In this study, six ex-students who studied in Japan were interviewed and the results were analyzed. Furthermore, the past, present and future perspectives of Korean students in Japan were discussed while focusing on the system of Korean students being sent to Japan with expenses funded by the Japanese government.

  18. Renewable energy systems no more expensive than fossil energy supply. Autarkic renewable full supply is possible and financially affordable; Erneuerbares Energiesystem nicht teurer als fossile Energieversorgung. Autarke erneuerbare Vollversorgung ist moeglich und finanzierbar

    Energy Technology Data Exchange (ETDEWEB)

    Henning, Hans-Martin; Palzer, Andreas [Fraunhofer-Institut fuer Solare Energiesysteme (ISE), Freiburg im Breisgau (Germany)

    2013-06-01

    In view of the recent increase in the price of electricity, many consumers ask the question: Can we afford the energy policy turnaround at all? Thus, at the Fraunhofer Institute for Solar Energy Systems (Freiburg, Federal Republic of Germany) simulated the relationship between the electricity sector and heat sector in a detailed energy system with production, conversion, storage and consumption. In order to optimize costs, an energy model for a whole year was calculated by means of several million simulation runs. In addition to the recognition that a renewable energy system following the implementation of the energy policy turnaround is no more expensive than the largely fossil energy supply today, the model provides answers to other questions.

  19. Outline of possible climate measures. Local Climate Agenda. CO2 reduction, employment, cost for the government and living expenses; Verkenning mogelijke klimaatmaatregelen. Lokale Klimaatagenda. CO2-reductie, werkgelegenheid, kosten voor de overheid en woonlasten

    Energy Technology Data Exchange (ETDEWEB)

    Elzenga, H. [Planbureau voor de Leefomgeving PBL, Den Haag (Netherlands); Tigchelaar, C.; Menkveld, M.; Lensink, S. [ECN Beleidsstudies, Petten (Netherlands)

    2013-03-15

    The Environmental Assessment Agency (PBL) and the Energy research Centre of the Netherlands (ECN) estimated the effects of eight policy measures for the year 2020 on renewable energy, energy saving, CO2 reduction, cost to the government, employment and living expenses. The goal was for the Local Climate Agenda to identify several cost-effective policies The Local Climate Agenda is a joint agenda of representatives of local authorities and of the Dutch government [Dutch] Het Planbureau voor de Leefomgeving en het Energieonderzoek Centrum Nederland (ECN) hebben de effecten in 2020 geraamd van een achttal beleidsmaatregelen op hernieuwbare energie, energiebesparing, CO2-reductie, kosten voor de overheid, werkgelegenheid en woonlasten. Het doel was om ten behoeve van de Lokale Klimaatagenda 'Werk maken van klimaat' een aantal kosteneffectieve beleidsmaatregelen te identificeren. Deze Klimaatagenda is een gezamenlijke agenda van zowel vertegenwoordigers van decentrale overheden als van het Rijk.

  20. 47 CFR 69.401 - Direct expenses.

    Science.gov (United States)

    2010-10-01

    ... elements in the same proportions as the combined investment in COE, IOT, and C&WF apportioned to each... shall be deemed to be associated with § 69.303(b) IOT investment for purposes of the apportionment...

  1. Does tougher enforcement make drugs more expensive?

    Science.gov (United States)

    Pollack, Harold A; Reuter, Peter

    2014-12-01

    To review empirical research that seeks to relate marginal increases in enforcement against the supply of illicit drugs to changes in drug prices at the level of the drug supply system being targeted. Review of empirical studies. Although the fact of prohibition itself raises prices far above those likely to pertain in legal markets, there is little evidence that raising the risk of arrest, incarceration or seizure at different levels of the distribution system will raise prices at the targeted level, let alone retail prices. The number of studies available is small; they use a great variety of outcome and input measures and they all face substantial conceptual and empirical problems. Given the high human and economic costs of stringent enforcement measures, particularly incarceration, the lack of evidence that tougher enforcement raises prices call into question the value, at the margin, of stringent supply-side enforcement policies in high-enforcement nations. © 2014 Society for the Study of Addiction.

  2. Wrongful dismissal--an expensive mistake.

    Science.gov (United States)

    Barnes, G

    1982-09-01

    A contract of employment is based on implied terms (a nurse can be expected to work shifts while the same does not apply to a secretary in the purchasing department), on conduct (unacceptable tardiness or laxity can become an accepted term of the contract if it is not corrected by the employer), and on agreements either express (a signed contract) or implied (the acceptance of personnel manual terms during a probationary period). An employee's service can not be terminated without reasonable notice except for cause. To determine if summary dismissal (cause) is warranted, apply the test described in Stilwell v. Audio Pictures Ltd.

  3. 42 CFR 413.153 - Interest expense.

    Science.gov (United States)

    2010-10-01

    ...; (C) The provider's qualified pension funds; (D) The provider's deferred compensation funds that meet... qualified pension fund. (4) Zero coupon bonds. Zero coupon bonds are issued by government agencies... pension fund. In addition, if a provider operated by members of a religious order borrows from the order...

  4. Fusion Energy : Expensive and Taking Forever?

    NARCIS (Netherlands)

    Lopez Cardozo, N.J.; Lange, A.G.G.; Kramer, G.J.|info:eu-repo/dai/nl/73747793

    2016-01-01

    The road map of fusion power is compared to the development and deployment of other energy technologies. A generic deployment model is presented, which describes the fastest deployment (of any new technology) achievable with the constraint that the industrial capacity that needs to be built up must

  5. 25 CFR 700.199 - Incidental expenses.

    Science.gov (United States)

    2010-04-01

    ... advertising charges, incurred incident to the purchase of the improvements owned by the head of household. (11... determined to be part of the debt service or finance charge under 15 U.S.C. 131-1641 and Regulation Z (12 CFR...

  6. 7 CFR 1767.30 - Sales expenses.

    Science.gov (United States)

    2010-01-01

    ... commercial artists. 4. Novelties for general distribution. 5. Postage on direct mail advertising. 6. Premiums distributed generally, such as recipe books when not offered as inducement to purchase appliances. 7. Printing...

  7. Fish is healthy, but too expensive

    DEFF Research Database (Denmark)

    Jeppesen, Lisbeth Fruensgaard; Stacey, Julia

    2006-01-01

    Nowadays most consumers perceive fish as a healthy and nutritious meal and many are fully aware of the various nutritious values of fish. In spite of this, the consumption of fish has diminished or stagnated in many European countries in recent years....

  8. 77 FR 38179 - Autopsies at VA Expense

    Science.gov (United States)

    2012-06-27

    ... clarifying language allows for ease of interpretation of the methods used to obtain consent for autopsy. In a... language will help to achieve this goal by clarifying which laws to consult, addressing the requirements... Nursing Home Care; 64.018, Sharing Specialized Medical Resources; 64.019, Veterans Rehabilitation Alcohol...

  9. 24 April 2012 Summary of Expense Reductions

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

    2012-04-24

    Apr 24, 2012 ... Merging offices on a continental basis will allow for continued presence, while streamlining operational costs. The strategy will capitalize on synergies and collaboration that already exist between the offices being merged, thereby reducing the burden of transition. Refer to IDRC's Web site for further details ...

  10. 76 FR 75509 - Autopsies at VA Expense

    Science.gov (United States)

    2011-12-02

    ... Facilities; 64.007, Blind Rehabilitation Centers; 64.008, Veterans Domiciliary Care; 64.009, Veterans Medical Care Benefits; 64.010, Veterans Nursing Home Care; 64.014, Veterans State Domiciliary Care; 64.015...-reference to VA regulations that authorize certain outpatient and ambulatory care. The proposed rule would...

  11. Eficiência técnica na suinocultura: efeitos dos gastos com meio ambiente e da renúncia fiscal Technical efficiency in swine breeding: effect of the expenses with the environment and the fiscal renunciation

    Directory of Open Access Journals (Sweden)

    Benedito D. Pereira

    2008-04-01

    Full Text Available A criação de suínos em escala industrial resulta em intensa produção de dejetos nas propriedades rurais, conseqüências que se manifestam no solo, no ar, na fauna, na flora e no ambiente socioeconômico; neste contexto, externalidades negativas podem interagir com outras variáveis ou ações econômicas representadas, por exemplo, pelos gastos com a conservação do meio ambiente e, em particular, em Mato Grosso, pela participação no Programa Granja de Qualidade, um instrumento estadual de renúncia fiscal. Depois de estimados os índices de eficiência técnica com dados de dez suinoculturas situadas em Mato Grosso a partir de função de produção, cuja variável dependente é representada pela produção de leitões e as independentes, pelo consumo de água, de eletricidade e da quantidade de trabalhadores diretamente vinculados ao processo produtivo, verifica-se que os gastos com a conservação do meio ambiente exercem efeitos positivos sobre os índices de eficiência técnica, enquanto a participação no Programa Granja de Qualidade, diferentemente da variável anterior, se revela estatisticamente não significativa.Swine creation on an industrial scale results in intense production of dejections in the rural properties, consequences that reveal in the soil, air, fauna, flora and socio-economic environment; in this context, negative externalities can interact with other variable or economic actions, represented, for example, by the expenses with the conservation of the environment and, in particular, in Mato Grosso, by participation in the Program of Quality Farm, a state instrument of fiscal renunciation. After estimating the technical efficiency indices with data of ten properties situated in Mato Grosso from production functions, whose dependent variable is represented by the production of swine and the independent ones are the consumption of water, electricity and the amount of workers directly tied with the productive

  12. El Fondo de Protección contra Gastos Catastróficos: tendencia, evolución y operación Fund for Protection against Catastrophic Expenses

    Directory of Open Access Journals (Sweden)

    Belkis Aracena-Genao

    2011-01-01

    Full Text Available OBJETIVO. Documentar los procesos operativos y de gestión del Fondo de Protección contra Gastos Catastróficos (FPGC, evolución y distribución del gasto y explorar semejanza entre padecimientos cubiertos y perfil epidemiológico. MATERIAL Y MÉTODOS. Estudio mixto, de naturaleza gerencial, que incluyó entrevistas semiestructuradas, revisión de bases de datos de la Comisión Nacional de Protección Social en Salud (CNPSS, egresos hospitalarios y mortalidad. RESULTADOS. El 52% de los estados tardan el doble del tiempo establecido para notificar y validar los casos. De 2004 a 2009 el FPGC pasó de 6 a 49 intervenciones, equivalente a un incremento nominal y real del gasto de 2 306.4 y 1 659.3%, respectivamente. La intervención priorizada fue VIH/SIDA con 39.3%; el Distrito Federal obtuvo la mayor proporción del gasto (25.1%. Algunas de las principales causas de mortalidad son cubiertas por el FPGC. CONCLUSIONES. La revisión de los criterios de inclusión de enfermedades y la adecuación del fondo para atender la demanda creciente es impostergable.OBJECTIVE. To document the status of operational and managerial processes of the Fund for Protection against Catastrophic Expenses (FPGC, as well as to describe its evolution, and to explore the relationship between covered diseases and the Mexican health profile. MATERIAL AND METHODS. This is a joint management study, which included a qualitative and a quantitative phase. We conducted semi-structured interviews with key informants. We also analyzed the records of CNPSS, the hospital discharge and mortality data bases. RESULTS. Fifty two percent of the states take twice as long to report and validate the cases. From 2004-2009 the FPGC increased its coverage from 6 to 49 interventions, that means a spending increase of 2 306.4% in nominal terms and 1 659.3% in real terms. The HIV/AIDS was the intervention prioritized with 39.3% and Mexico City had the highest proportion of expenditure (25.1%. A few

  13. How Expensive Is Expensive Enough? Opportunities for Cost Reductions in Offshore Wind Energy Logistics

    DEFF Research Database (Denmark)

    Poulsen, Thomas; Hasager, Charlotte Bay

    2016-01-01

    This paper reveals that logistics may conservatively amount to 18% of the levelized cost of energy for offshore wind farms. This is the key finding from an extensive case study carried out within the organization of the world’s leading offshore wind farm developer and operator. The case study aimed...... to, and produced, a number of possible opportunities for offshore wind cost reductions through logistics innovation; however, within the case study company, no company-wide logistics organization existed to focus horizontally on reducing logistics costs in general. Logistics was not well defined...... within the case study company, and a logistics strategy did not exist. With full life-cycle costs of offshore wind farms still high enough to present a political challenge within the European Union in terms of legislation to ensure offshore wind diffusion beyond 2020, our research presents logistics...

  14. A Composição e a Evolução das Despesas com Pessoal no Estado de Santa Catarina de 2000 a 2011 = The composition and evolution of expenses on personnel in the state of Santa Catarina from 2000 to 2011

    Directory of Open Access Journals (Sweden)

    Paula de Souza

    2012-11-01

    Full Text Available A existência de limites para as despesas com pessoal no âmbito da União, dos Estados e dos Municípios se mostra presente desde a Carta Magna de 1967. Entretanto, a Lei Complementar n. 101, de 4 de maio de 2000, conhecida como Lei de Responsabilidade Fiscal (LRF, conferiu mudanças consideráveis, impondo regras e limites mais específicos para as referidas despesas. Nesse contexto, este trabalho tem como objetivo apresentar a composição e a evolução das despesas com pessoal nos Poderes e órgãos do Estado de Santa Catarina, no período de 2000 a 2011. Além dos limites globais, contemplaram-se os limites prudencial e o de alerta. Adicionalmente, realizou-se ajuste monetário dos valores conforme o Índice Nacional de Preços ao Consumidor Amplo (IPCA, tornando-se possível identificar o desempenho do Estado catarinense em relação ao cumprimento dos limites específicos. Dessa forma, constatou-se que o Estado de Santa Catarina, considerado o ente, ultrapassou todos os limites para as despesas com pessoal apenas no ano de 2000. Todavia, nos anos de 2001 e 2005 o limite de alerta foi extrapolado e nos anos de 2002 a 2004 o limite prudencial foi excedido. Em apenas três anos do período em estudo o aumento da despesa com pessoal foi maior do que a realização dos juros e encargos da dívida pública. A receita corrente líquida representou cerca de 9% do PIB do Estado no período, enquanto que a despesa com pessoal chegou a representar o máximo de 5,24% em 2002.The existence of limits for expenses on personnel in the sphere of the Union, the states and the municipalities has been present since the Magna Carta of 1967. However, the Complementary Law nº 101, of May 4, 2000, known as Fiscal Responsibility Law (LRF, conferred considerable changes, imposing more specific rules and limits for the mentioned expenses. In this context, this paper aims at presenting the overall composition and evolution of expenses on personnel at the Powers

  15. 49 CFR 24.304 - Reestablishment expenses-nonresidential moves.

    Science.gov (United States)

    2010-10-01

    ... or rental charges; (ii) Personal or real property taxes; (iii) Insurance premiums; and (iv) Utility..., such as, office furniture, filing cabinets, machinery, or trade fixtures. (2) Purchase of manufacturing...

  16. 38 CFR 21.4153 - Reimbursement of expenses.

    Science.gov (United States)

    2010-07-01

    ..., such as social security, retirement, and health, accident, or life insurance, that are payable to all...). In making that application, VA will determine reimbursable salary cost pursuant to paragraph (c)(1... may request the Contracting Officer to reconsider his or her decision or may initiate action under the...

  17. 2016-2017 Expense report for Jean Lebel | IDRC - International ...

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

    2017-02-10

    Lunch to discuss IDRC's programming February 10, 2017 CA$79.92. Lunch to discuss health research collaboration January 12, 2017 CA$164.00. Lunch – Discussion on potential collaboration to support small and medium size enterprises January 6, 2017 CA$123.00. Lunch to discuss program coordination with Global ...

  18. Low and Expensive Bandwidth Remains Key Bottleneck for ...

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

    commerce and world trade. It is estimated that M.I.T in Boston USA has bandwidth allocation that surpasses all the bandwidth allocated to Nigeria put together. Low bandwidth has been found to handicap effective. Research and ...

  19. Hypermedia for the Learning Disabled: Expensive Luxury or Useful Tool.

    Science.gov (United States)

    Rostron, Andrew; And Others

    1994-01-01

    Discussion of whether information technology can play a significant role in improving the quality of life for people with severe learning difficulties focuses on a study in the United Kingdom that investigated the use of customized hypermedia and a speech synthesis system with an individual who has severe communication problems. (Contains 10…

  20. 7 CFR 1767.28 - Customer accounts expenses.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... record of customers' keys. 8. Computing estimated or average consumption when performed by employees...

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

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

    Ruxandra Staicu

    To attend "Developing Your Leadership Presence" session - Executive Education program at Queen's School of Business. Date(s):. 2015-09-29 to 2015-09-30. Destination(s):. Toronto. Air fare: $483.58. Other. Transportation: $60.98. Accommodation: $799.39. Meals and. Incidentals: $142.96. Other: $3,032.29. Total:.

  2. 2017-2018 Travel Expense Reports for Barbara Lucille Trenholm ...

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

    07-12. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $6,651.85. Other. Transportation: $60.66. Accommodation: $2,758.40. Meals and. Incidentals: $765.00. Other: $441.04. Total: $10,676.95. Comments: From her residence in ...

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

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

    Ruxandra Staicu

    Attend meeting in Colombia on IDRC's engagement in Canada's peace process cooperation. Date(s):. 2016-03-13 to 2016-03-19. Destination(s):. Bogota, Colombia. Air fare: $2,187.40. Other. Transportation: $206.60. Accommodation: $670.32. Meals and. Incidentals: $422.96. Other: $73.74. Total: $3,561.02. Comments:.

  4. 2015-2016 Travel and Hospitality Expenses Reports for Sylvain ...

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

    Ruxandra Staicu

    Purpose: To participate in the Gartner Symposium and ITxpo 2015. Date(s):. 2015-10-03 to 2015-10-08. Destination(s):. Orlando, FL (USA). Air fare: $702.16. Other. Transportation: $137.54. Accommodation: $1,103.85. Meals and. Incidentals: $406.01. Other: $33.37. Total: $2,382.93. Comments: 2015-2016 Travel and ...

  5. 2017-2018 Travel Expense Reports for Mary Anne Chambers ...

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

    Chantal Taylor

    07-12. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $9,009.43. Other. Transportation: $82.42. Accommodation: $2,441.20. Meals and. Incidentals: $850.66. Other: $145.00. Total: $12,528.71. Comments: From residence in Thornhill, ...

  6. 2017-2018 Travel Expense Reports for Chandra Madramootoo, Vice ...

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

    Chantal Taylor

    07-11. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $4,788.97. Other. Transportation: $147.43. Accommodation: $2,058.50. Meals and. Incidentals: $701.92. Other: $399.15. Total: $8,095.97. Comments: From residence in Montreal, ...

  7. 2017-2018 Travel Expense Reports for Dominique Corti, Governor

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

    SD

    07-11. Destination(s):. Kenya, Uganda and Tanzania. Airfare: $5,319.87. Other. Transportation: $82.43. Accommodation: $2,107.26. Meals and. Incidentals: $317.46. Other: $260.82. Total: $8,087.84. Comments: Residence in Milan, Italy.

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

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

    Chantal Taylor

    Visit IDRC's Regional Office in Nairobi and participate in. 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.

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

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

    Ruxandra Staicu

    Cross-Canada democratic transition lectures with leading researcher and book co-editor. Date(s):. 2016-03-30 to 2016-04-03. Destination(s):. 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.

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

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

    Ruxandra Staicu

    Meetings and networking on Innovating for Maternal and Child Health portfolio with CIHR and visit to IDRC's regional office in Sub-Saharan Africa. Date(s):. 2015-09-19 to 2015-10-02. Destination(s):. Ghana, Tanzania, Uganda, Kenya. Airfare: $11,661.09. Other. Transportation: $35.15. Accommodation: $2,629.22.

  11. Expansion of Diplopterys at the Expense of Banisteriopsis (Malpighiaceae)

    OpenAIRE

    Anderson, William R.; Davis, Charles

    2006-01-01

    Phylogenetic analyses of molecular and morphological data have shown the genus Banisteriopsis to be polyphyletic and the genus Diplopterys to be nested within Banisteriopsis subg. Pleiopterys, which is not in the clade that contains the type of the name Banisteriopsis. Therefore, it is necessary to take up the name Diplopterys for the small genus formerly called that plus subg. Pleiopterys of Banisteriopsis. Adescription of the amplified genus Diplopterys is provided, two new species are desc...

  12. In Reporting Lobbying Expenses, Some Institutions Do Not Reveal All.

    Science.gov (United States)

    Lederman, Douglas

    1998-01-01

    On a federal tax form, only 75 of 475 colleges and universities surveyed reported that they had spent money on lobbying, defined as direct contacts with legislators or executive-branch officials about specific bills. Guidelines concerning reporting are unclear and confusing, and some institutions reveal as little as possible. Data on 78…

  13. Amortization expenses' influence on financial position of the company

    Directory of Open Access Journals (Sweden)

    Mijailović Snežana

    2016-01-01

    Full Text Available Financial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the positive business of the company, it represents its own stable and permanent source or funding available in the most important part of business economics - the process of reproduction. The revaluation of fixed assets, like a derived function of amortization, serves to objectively and more accurately show the property of the company for stakeholders.

  14. 7 CFR 1767.31 - Administrative and general expenses.

    Science.gov (United States)

    2010-01-01

    ..., committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes... information to RUS of the plan under which it has created or proposes to create a pension fund and a copy of... retirees on a nonaccrual basis. 2. Accruals for or payments to pension funds or to insurance companies for...

  15. 7 CFR 1767.27 - Operation and maintenance expenses.

    Science.gov (United States)

    2010-01-01

    ... funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit.... Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life.... Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life...

  16. 7 CFR 1767.29 - Customer service and informational expenses.

    Science.gov (United States)

    2010-01-01

    ... above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension.... Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life... funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit...

  17. Report on annual expenses for travel, hospitality and conferences ...

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

    ... and poverty reduction. IDRC's activities involve scientific communication, dissemination, and networking across countries and regions. While some of these activities take place through various means of telecommunication, the achievement of desired outcomes requires a significant degree of face-to-face interaction.

  18. 2016-2017 Expense report for Uri Rosenthal | IDRC - International ...

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

    2017-03-20

    $20,363.83. Board meetings. March 20, 2017 to March 22, 2017. CA$6,722.31. Board meetings. November 21, 2016 to November 24, 2016. CA$6,792.34. Board meetings. June 20, 2016 to June 23, 2016. CA$6,849.18. We fund researchers driving ...

  19. 2016-2017 Expense report for Barbara Trenholm | IDRC ...

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

    2017-02-07

    $12,199.59. Finance and Audit Committee meeting. February 7, 2017 to February 9, 2017. CA$1,328.38. Attend Canada School of Public Service Course on Crown Corporations. November 28, 2016 to November 30, 2016. CA$1,624.22.

  20. 2016-2017 Expense report for Dominique Corti | IDRC ...

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

    2017-03-20

    $27,495.54. Board meetings. March 20, 2017 to March 22, 2017. CA$2,037.67. Board meetings. November 20, 2016 to November 25, 2016. CA$6,908.05. Orientation on research impact for new Governors. August 14, 2016 to August 23, 2016.

  1. 2016-2017 Expense report for Chandra Madramootoo | IDRC ...

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

    2017-03-20

    $10,750.19. Board meetings. March 20, 2017 to March 22, 2017. CA$821.31. Board meetings. November 20, 2016 to November 23, 2016. CA$907.94. Orientation on research impact for new Governors. August 14, 2016 to August 23, 2016.

  2. 2017-2018 Expense report for Jean Lebel | IDRC - International ...

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

    2017-05-10

    Participate in panel at the conference of the Association francophone pour le savoir May 10, 2017 CA$1,846.81. Attend Public Policy Forum Dinner. April 19, 2017 to April 21, 2017. CA$824.14. Moderate panel at Montreal Council on Foreign Relations Conference. April 18, 2017 to April 19, 2017. CA$510.40 ...

  3. 2016-2017 Expense report for Shainoor Khoja | IDRC - International ...

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

    2017-03-20

    $29,434.66. Board meetings. March 20, 2017 to March 25, 2017. CA$8,299.86. Board meetings. November 20, 2016 to November 23, 2016. CA$10,096.38. Orientation on research impact for new Governors. August 14, 2016 to August 23, 2016.

  4. 2016-2017 Expense report for Margaret Biggs | IDRC - International ...

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

    2016-10-27

    $6,727.48. Attend 2016 Canada Gairdner awards. October 27, 2016 to October 28, 2016. CA$859.79. Internal IDRC meetings. September 9, 2016 to September 29, 2016. CA$66.00. Orientation on research impact for new Governors. August 14, 2016 ...

  5. 2016-2017 Expense report for Joanne Charette | IDRC ...

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

    2016-11-03

    Meet with representatives from Québec Science and L'actualité November 3, 2016 CA$333.92. Attend ACFAS Award Gala. October 18, 2016 to October 19, 2016. CA$884.99. Orientation on research impact for new Governors. August 13, 2016 to August 23, 2016. CA$10,839.99. International Economic Forum of the ...

  6. 2016-2017 Expense report for Mary Anne Chambers | IDRC ...

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

    2017-03-19

    $9,584.36. Board meetings. March 19, 2017 to March 22, 2017. CA$1,289.85. Attend Canada School of Public Service Course on Crown Corporations. November 28, 2016 to November 29, 2016. CA$487.19. Board meetings. November 20 ...

  7. 2017-2018 Expense report for Uri Rosenthal | IDRC - International ...

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

    2017-06-19

    $7,275.54. Board Meetings. June 19, 2017 to June 21, 2017. CA$7,275.54. 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 ...

  8. 2016-2017 Expense report for Gordon Houlden | IDRC ...

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

    2016-05-15

    $3,444.37. Board meetings. May 15, 2016 to May 16, 2016. CA$979.19. Board meetings. May 9, 2016 to May 10, 2016. CA$2,465.18. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site ...

  9. 17 CFR 256.152 - Fuel stock expenses undistributed.

    Science.gov (United States)

    2010-04-01

    ... undistributed. The service company shall utilize this account, where appropriate, to include the cost of service..., analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support functions, as a...

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

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

    test

    248.00. 296.31. 544.31. 544.31 discussions. Airfare and accommoda- tion paid by UN Security Council. October 27 - 28. Toronto, Ontario. Meetings at CIC; attended meeting of. 369.97. -. 276.05. 120.48. 257.14. 1,023.64. 1,023.64. International Board of CIGI. November 10 -11. Washington, D.C.. "India's Rise" conference.

  11. Does Athletic Success Come at the Expense of Academic Success?

    Science.gov (United States)

    Bowen, Daniel H.; Greene, Jay P.

    2012-01-01

    Claims are often made about the impact of high school athletics on academic achievement without reference to empirical research on the issue. In this paper we empirically examine the relationship between the extent to which high schools have winning sports teams, offer a variety of sports options, and facilitate student participation in athletics…

  12. 2015-2016 Travel and Hospitality Expense Reports for Stephen ...

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

    Ruxandra Staicu

    Attend the International Conference on Territorial Inequality and. Development in Mexico. Meetings with researchers and Canadian Ambassador in Haiti. Date(s):. 2016-01-27 to 2016-01-30. Destination(s):. Puebla, Mexico; Port au Prince, Haiti. Air fare: $1,692.70. Other. Transportation: $584.09. Accommodation: $1,318.08.

  13. In-Line Filtration Improves Hygiene and Reduces Expense

    Science.gov (United States)

    2008-01-01

    MRLB International Inc., of Fergus Falls, Minnesota, designed the DentaPure waterline purification cartridge using water purification research conducted by Umpqua Research Company, of Myrtle Creek, Oregon, as part of SBIR contracts from Johnson Space Center. Various models now address a variety of needs, and are used in dental offices and dental schools across the country. Currently the only waterline system recognized by the FDA as a medical device which meets all known standards and by the U.S. Environmental Protection Agency (EPA) as an antimicrobial device, DentaPure has also been utilized by the U.S. Air Force.

  14. 76 FR 52556 - Election To Expense Certain Refineries

    Science.gov (United States)

    2011-08-23

    ... October 3, 2008, the 2008 Act amended the definition of ``qualified refinery'' under section 179C(d)(1) to..., in Sec. 1.179C- 1(b)(5)(i), modify this definition to provide generally that refinery property is... the primary purpose of the refinery is to process liquid fuel from crude oil, qualified fuels, or...

  15. 47 CFR 32.7300 - Nonoperating income and expense.

    Science.gov (United States)

    2010-10-01

    ... equity method shall be included in Account 1410, Other noncurrent assets, as a reduction of the carrying... to permanent impairment; (5) Gains or losses of nonoperating nature arising from foreign currency...

  16. Low and Expensive Bandwidth Remains Key Bottleneck for ...

    African Journals Online (AJOL)

    Although Internet and telephone density has experienced quantum growth in the last ten years since President Obasanjo's Telecommunications Deregulation policy, a large proportion of the citizens, particularly those living in the remote communities do not still have access to telephone and the Internet. Part of the problem ...

  17. Report on annual expenses for travel, hospitality, and conferences ...

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

    ... and poverty reduction. IDRC's activities involve scientific communication, dissemination and networking across countries and regions. While some of these activities take place through various means of telecommunication, the achievement of desired outcomes requires a significant degree of face-to-face interaction.

  18. Impact of infrastructure expenses in strategic sectors for Brazilian poverty

    Directory of Open Access Journals (Sweden)

    Emerson Marinho

    2017-05-01

    Full Text Available This paper analyzes the impact of infrastructure investments in the reduction of poverty in Brazil, controlled through other determinants such as economic growth, income inequality, average schooling years, unemployment rate and state budgets from 1995 to 2011. A model for a dynamic panel data, estimated by the generalized method of moments (GMM in two steps as developed by Arellano-Bond (1991 and Blundell-Bond (1998 found among other conclusions, a significant inverse relation between public investment in infrastructure and poverty. The Granger causality test for panel data proposed by Hurlin and Venet (2001, 2004 and Hurlin (2004, 2005 reinforced results validation.

  19. Expensive, Illegal, and Wrong: Sexual Harassment in Our Schools.

    Science.gov (United States)

    Yaffe, Elaine

    1995-01-01

    Recent studies indicate that sexual harassment in schools is pervasive. Verbal harassment (degrading epithets, comments, and allusions) is most prevalent, but girls are also disturbed by physical manifestations. Harassing behavior affects school atmosphere and students' educational choices. Issues involving cultural diversity, free speech, false…

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

    Science.gov (United States)

    2012-01-17

    ... commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA), enacted on August 10, 2010... Federal Register contain amendments to the Income Tax Regulations (26 CFR part 1) which provide rules... Part 1 Income taxes, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations...

  1. 2015-2016 Expense report for Sylvain Dufour | IDRC - International ...

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

    2015-10-22

    $8,381.54. To attend the 71st edition of the ACFAS gala. October 22, 2015 to October 23, 2015. CA$672.52. To participate in the Gartner Symposium and ITxpo 2015. October 3, 2015 to October 8, 2015. CA$2,382.93. Quarter 1 summary. April 1, 2015 ...

  2. 20 CFR 416.976 - Impairment-related work expenses.

    Science.gov (United States)

    2010-04-01

    ...; radiation treatment or chemotherapy for cancer patients; corrective surgery for spinal disorders... or by reducing the number of hours he or she worked. (B) We consider a family member to be anyone who... medication on a diabetic condition; and immunosuppressive medications that kidney transplant patients...

  3. 20 CFR 220.145 - Impairment-related work expenses.

    Science.gov (United States)

    2010-04-01

    ... cancer patients; corrective surgery for spinal impairments; electroencephalograms and brain scans related... or her employment or by reducing the number of hours he or she worked. (B) The Board considers a... condition; and immunosuppressive medications that kidney transplant patients regularly take to protect...

  4. 20 CFR 404.1576 - Impairment-related work expenses.

    Science.gov (United States)

    2010-04-01

    ...; radiation treatment or chemotherapy for cancer patients; corrective surgery for spinal disorders... or by reducing the number of hours he or she worked. (B) We consider a family member to be anyone who... medication on a diabetic condition; and immunosuppressive medications that kidney transplant patients...

  5. Peristomal skin complications are common, expensive, and difficult to manage

    DEFF Research Database (Denmark)

    Meisner, S.; Lehur, P.-A.; Moran, B.

    2012-01-01

    , 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...

  6. School District Health Care Expense: Moderating the Escalation Rate.

    Science.gov (United States)

    Abel, Gene P.

    1991-01-01

    The cafeteria plan for health insurance benefits employers by reducing the overall escalation of health costs. Employees benefit by tailoring their benefit packages to their needs to including the option to decline coverage because of spouse employment. (MLF)

  7. 18 CFR 367.9130 - Account 913, Advertising expenses.

    Science.gov (United States)

    2010-04-01

    ... agencies and commercial artists. (4) Novelties for general distribution. (5) Postage on direct mail advertising. (6) Premiums distributed generally, such as recipe books, and other similar items, when not...

  8. The Willingness of Parents to Contribute to Postsecondary Educational Expenses.

    Science.gov (United States)

    Nelson, James E.; And Others

    This study compares the amount parents proposed to contribute to their child's education and the amount they can reasonably be expected to pay, based on two separate financial formulas. The two formulas are the consensus methodology developed by the National Task Force on Student Aid Problems (the Keppel Commission) and that of the family…

  9. 17 CFR 201.36 - Allowable fees and expenses.

    Science.gov (United States)

    2010-04-01

    ... compensate an expert witness may exceed the reasonable rate at which the Commission pays witnesses with.... 201.36 Section 201.36 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES OF...) Subject to the limitation of paragraph (b), awards will be based on rates customarily charged, in the...

  10. 2012-2013 Expense report for Jean Lebel | IDRC - International ...

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

    -2013. We fund researchers driving global change. Careers · Contact Us · Subscribe · Unsubscribe · Site map. Follow us; Facebook · Twitter · Youtube · Linked In · RSS Feed · Copyright · Open access policy · Privacy policy · Research ethics ...

  11. 2016-2017 Expense report for Monte Solberg | IDRC - International ...

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

    2016-06-20

    $4,369.35. Board meetings. June 20, 2016 to June 22, 2016. CA$1,996.51. Internal IDRC meetings. May 10, 2016 to May 13, 2016. CA$2,372.84. What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us ...

  12. 2015-2016 Expense report for Uri Rosenthal | IDRC - International ...

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

    2016-03-20

    $19,852.37. Board meetings. March 20, 2016 to March 22, 2016. CA$7,795.95. Board meetings. November 15, 2015 to November 18, 2015. CA$5,571.40. Board meetings. July 13, 2015 to July 14, 2015. CA$6,485.02. We fund researchers driving ...

  13. 2015-2016 Expense report for Shainoor Khoja | IDRC - International ...

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

    2016-03-20

    $20,729.68. Board meetings. March 20, 2016 to March 22, 2016. CA$8,307.96. Board meetings. November 16, 2015 to November 19, 2015. CA$6,179.49. Board meetings. July 13, 2015 to July 14, 2015. CA$6,242.23. What we do · Funding ...

  14. 38 CFR 21.372 - Interregional transfer at government expense.

    Science.gov (United States)

    2010-07-01

    ... AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Rehabilitation and Employment Under...-trainer when all necessary steps have been taken to establish an on-job training program; (4) To report to...: (i) There is no satisfactory opportunity for employment in the veteran's occupation within the...

  15. Estonia halts expansion of "expensive" windmills / Kairi Kurm

    Index Scriptorium Estoniae

    Kurm, Kairi

    2005-01-01

    Majandus- ja kommunikatsiooniministeeriumi osakonnajuhataja Einari Kisel ja AS-i Tuulepargid tegevdirektor Hannu Lamp tuuleenergia tootmisest Eestis. Tabelid: Iga-aastane tuuleenergia tootmine Euroopa Liidus; Planeeritud tuuleenergia tootmine

  16. 41 CFR 302-16.1 - What are miscellaneous expenses?

    Science.gov (United States)

    2010-07-01

    ... Transportations of pets Only costs associated with dogs, cats and other house pets are included. Other animals (horses, fish, birds, various rodents, etc.) are excluded because of their size, exotic nature, or...

  17. Optical security--making life expensive for the counterfeiter

    Science.gov (United States)

    Phillips, Nicholas J.

    1990-04-01

    Optical security printing has reached a high level of sophistication as a result of intense activity in world markets within which the potential for the crook to make money by counterfeiting has reached astronomical levels. Each commercial company that involves itself in the security printing business has its own secrets which it must not divulge. A plenary talk such as this is perforce confined to discuss matters of vision, materials, optical recording and visual psychology which lie outside the specifics of individual commercial approaches. We look at new optical ideas and especially the influences of materials developments in this fascinating field of research.

  18. 11 CFR 106.1 - Allocation of expenses between candidates.

    Science.gov (United States)

    2010-01-01

    ... compared to the total receipts by all candidates. In the case of a phone bank, the attribution shall be... campaign seminars, for training of campaign workers, and for registration or get-out-the-vote drives of...

  19. Venture capital: States suffer as suppression expenses climb

    Science.gov (United States)

    Krista Gebert

    2008-01-01

    The high cost of suppressing wildfires is taking a toll on federal and state agencies alike. Large wildland fires are complex, costly events influenced by a vast array of physical, climatic, and social factors. During five of the last eight years, the Forest Services' wildfire suppression expenditures have topped $1 billion, and total federal wildland suppression...

  20. 2015-2016 Expense report for Jean Lebel | IDRC - International ...

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

    2015-12-15

    International Colloquium on the Global Impact of Genomics. December 15, 2015 to December 16, 2015. CA$404.78. Attend Grand Challenges Canada Board Meeting December 10, 2015 CA$889.76. Meet European Donors and participate in CoP21 and Conférence de Montréal Advisory Committee. November 21, 2015 to ...

  1. 26 CFR 1.861-14T - Special rules for allocating and apportioning certain expenses (other than interest expense) of...

    Science.gov (United States)

    2010-04-01

    ... well as the combined taxable income of the related supplier and a domestic international sales... combined taxable income. In the computation under the pricing rules of sections 925 and 994 of the combined...

  2. Estudo comparativo do consumo e gasto com medicamentos em Unidades Pediátricas de Terapia Intensiva e Semi-intensiva Estudio comparativo del consumo y gasto con medicamentos en Unidades Pediátricas de Terapia Intensiva y Semi-intensiva Comparative study of drug utilization and drug expenses in Pediatric Intensive and Semi-intensive Care Units

    Directory of Open Access Journals (Sweden)

    Larissa Lenotti Zuliani

    2012-01-01

    R$ 1.530,00±0,27 lecho/mes, siendo menor en la UTI y Semi-intensiva Pediátrica (R$ 260,00±0,13 lecho/mes. Hubo variación significativa del gasto mensual con medicamentos, independiente de la tasa de ocupación. En la Clase A, los diez medicamentos de mayor costo representaron 57,1, 54,3 y 46,3% del presupuesto de las UTI y Semi-intensivas Cardiológica, Neonatal y Pediátrica, respectivamente. En la Neonatal, los diez medicamentos más consumidos correspondieron a la Clase C, con el 6,6% del presupuesto, mientras que en las otras unidades se encuadran ocho, responsables del 7,8% del presupuesto de la Cardiológica y 7,7% de la Pediátrica. CONCLUSIÓN: La clasificación ABC permitió conocer el consumo y los gastos con medicamentos; ese método favorece la gestión de esos recursos en las unidades evaluadas.OBJECTIVES: To describe and compare the medication consumption and expenditure on medication at pediatric intensive and semi-intensive care units. METHODS: We conducted a retrospective, exploratory, descriptive study using a quantitative approach based on simple descriptive statistics. Data collection was conducted from June 2007 to May 2008 at the pediatric intensive and semi-intensive care units of a teaching hospital located in the state of São Paulo ( Brazil. The ABC classification was used. RESULTS: The mean expenditures/bed of the Cardiology Unit was US$ 880.50±0.16 bed/month. The mean expenditure/bed of the Neonatal Unit was US$ 962.26±0.16 bed/month. The expenditure was lower in the Pediatric Intensive and Semi-intensive Care units (US$ 163.52±0.08 bed/month. There was a significant variation in the monthly expenditure on medications regardless of the occupational rate. In Class A items, the ten most expensive medications accounted for 57.1, 54.3, and 46.3% of the Intensive Care Unit (ICU budget, respectively, in the Cardiology, Neonatal, and Pediatric ICUs. At the Neonatal ICU, class C items corresponded to the ten most used medications

  3. Labour Costs for Inventory Control Less Expensive than Repurchasing. A Review of: Sung, J. S., Whisler, J. A., & Sung, N. (2009. A cost-benefit analysis of a collections inventory project: A statistical analysis of inventory data from a medium-sized academic library. Journal of Academic Librarianship, 35(4, 314-323.

    Directory of Open Access Journals (Sweden)

    Laura Newton Miller

    2010-09-01

    % misplaced more than 100 books away from the correct position. In general, 82% of mis-shelved books were found within 1 to 25 books away from their correct location. By calculating that 5300 books were mis-shelved beyond 25 books away from their proper position, labour costs were estimated to be at least $159,000 USD (5300 x $30.00 USD per book in labour costs. Costs for interlibrary loan were calculated at approximately $30.00 USD per transaction, and patron’s time wasted trying to locate misplaced books was estimated at 30 minutes per book. This was much more than the labour costs associated with scanning books, which at an average speed of 8 seconds per book and $10.00 US per hour for scanning worked out to be 2.2 cents per book, or $11,000 USD to scan the entire half-million monograph collection.Conclusion – The results appear to reveal that the labour costs for inventory control are less expensive than repurchasing or borrowing the same number of books.

  4. Os procedimentos adotados pelos Tribunais de Contas da Bahia para a verificação das receitas e despesas vinculadas à educação Los procedimientos adoptados por los Tribunales de Cuentas del estado brasileño de Bahia para la verificación de ingresos y despesas vinculadas a la educación The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education

    Directory of Open Access Journals (Sweden)

    Nicholas Davies

    2010-03-01

    otros programas u operaciones de crédito vinculadas a la educación, significativas en Bahia. Adicionalmente, los informes contienen dados discrepantes y confunden gastos en la función presupuestaria Educación con los realizados en manutención y desarrollo de enseñanza, dos conceptos diferentes. También el TCM ha cometido muchos equívocos en sus resoluciones, a empezar por la terminología. Ha utilizado 'ensino básico' en el lugar de 'educación infantil' y confundido despesas en la enseñanza (una categoría más amplia con despesas en Fundef (una categoría más restricta. Ha cometido una ilegalidad al aceptar que parte de los 40% delos fondos de Fundef (o Fundeb fuesen destinados a escuelas comunitarias, confesionales o filantrópicas.The article examined, on the basis of resolutions and/or reports, the procedures adopted by the Audit Offices of the State (TCE and Municipalities (TCM of Bahia, to check the revenue and expenditure linked to education and found a number of omissions, inconsistencies and mistakes which most likely have reduced the amount of funds earmarked to education. The State Audit Office, for example, has only taken into account the 25% minimum percentage of taxes (as provided in the Brazilian Federal Constitution and never mentioned extra revenue to this minimum, such as payroll-linked contribution, federal transfers for programmes such as school meals or credit operations linked to education. In addition, the reports contain inconsistent data and confuse two different concepts, that of expenditure on the budgetary notion of education with the concept of maintenance and development of education. The Audit Office of the Municipalities has also made a number of mistakes in its resolutions. It employed the term 'basic education' (a much broader term instead of 'education for children prior to 6 years old' and confused expenses on education (a broader term with expenses on Fundef (a more restricted category, as it refers to part of the

  5. Avaliação econômica dos custos da poluição em Cubatão - SP com base nos gastos com saúde relacionados às doenças dos aparelhos respiratório e circulatório Economic cost of air pollution in Cubatão - SP based on health expenses related to diseases of the respiratory and circulatory systems

    Directory of Open Access Journals (Sweden)

    Flávio Tayra

    2012-09-01

    Full Text Available O objetivo básico do trabalho foi avaliar os custos econômicos relacionados às doenças dos aparelhos respiratório e circulatório no município de Cubatão (SP. Para tanto, foram utilizados dados de internação e dias de trabalho perdidos com a internação (na faixa dos 14 aos 70 anos de idade, na base de dados do Sistema Único de Saúde (SUS. Resultados: A partir dos dados levantados, calculou-se o valor total de R$ 22,1 milhões gastos no período de 2000 a 2009 devido às doenças dos aparelhos circulatório e respiratório. Parte desses gastos pode estar diretamente relacionada à emissão de poluentes atmosféricos no município. Para se estimar os custos da poluição foram levantados dados de outros dois municípios da Região da Baixada Santista (Guarujá e Peruíbe, com menor atividade industrial em comparação a Cubatão. Verificou-se que, em ambos, as médias de gastos per capita em relação às duas doenças são menores do que em Cubatão, mas que essa diferença vem diminuindo sensivelmente nos últimos anos.The aim of this research was to evaluate economic costs of respiratory and circulatory diseases in the municipality of Cubatão, in the state of São Paulo, Brazil. Data on hospital admissions and on missed working days due to hospitalization (for age group 14 to 70 years old from the database of Sistema Único de Saúde (SUS - Brazilian National Health System were used. Results: Based on these data, it was calculated that R$ 22.1 million were spent in the period 2000 to 2009 due to diseases of the respiratory and circulatory systems. Part of these expenses can be directly related to the emission of atmospheric pollutants in the city. In order to estimate the costs related to air pollution, data on Cubatão were compared to data from two other municipalities that are also located at the coast side (Guarujá and Peruíbe, but which have little industrial activity in comparison to Cubatão. It was verified that, in both

  6. 41 CFR 302-3.412 - What expenses must my agency pay?

    Science.gov (United States)

    2010-07-01

    ... 302-8 of this chapter; (d) Transportation of a mobile home instead of transportation of household... you incur on payments your agency makes under the authority of this section for your relocation...

  7. FORMATION OF PHOSPHATE-CONTAINING CALCIUM-FLUORIDE AT THE EXPENSE OF ENAMEL, HYDROXYAPATITE AND FLUORAPATITE

    NARCIS (Netherlands)

    CHRISTOFFERSEN, J; CHRISTOFFERSEN, MR; ARENDS, J; LEONARDSEN, ES

    1995-01-01

    During the caries process complex reactions involving calcium, phosphate, hydrogen and fluoride ions as main species take place. In this study the precipitation and dissolution reactions occurring in suspensions of enamel, hydroxyapatite (HAP) and fluorapatite (FAP) on addition of fluoride were

  8. 26 CFR 1.179-1 - Election to expense certain depreciable assets.

    Science.gov (United States)

    2010-04-01

    ... residential rental property as an investment. A and others form ABC partnership whose function is to rent and... 1991, ABC partnership purchases and places in service office furniture costing $20,000 to be used in the active conduct of ABC's business. Although the office furniture is used with respect to an...

  9. 11 CFR 9008.10 - Documentation of disbursements; net outstanding convention expenses.

    Science.gov (United States)

    2010-01-01

    ... capital assets under this section includes, but is not limited to, office equipment, furniture, vehicles... winding down the convention, including office space rental, staff salaries and office supplies; and (ii...

  10. 78 FR 73104 - Federal Travel Regulation (FTR); Agency Requirements for Payment of Expenses Connected With the...

    Science.gov (United States)

    2013-12-05

    ... relocation of dependents and household goods of an employee whose death occurred while away from the official... relocate the dependents and household goods to the covered employee's former actual residence or such other... 303-70 regarding the authority to relocate dependents and household goods of an employee on a service...

  11. The Relationship of Endoscopic Proficiency to Educational Expense for Virtual Reality Simulator Training Amongst Surgical Trainees.

    Science.gov (United States)

    Raque, Jessica; Goble, Adam; Jones, Veronica M; Waldman, Lindsey E; Sutton, Erica

    2015-07-01

    With the introduction of Fundamentals of Endoscopic Surgery, training methods in flexible endoscopy are being augmented with simulation-based curricula. The investment for virtual reality simulators warrants further research into its training advantage. Trainees were randomized into bedside or simulator training groups (BED vs SIM). SIM participated in a proficiency-based virtual reality curriculum. Trainees' endoscopic skills were rated using the Global Assessment of Gastrointestinal Endoscopic Skills (GAGES) in the patient care setting. The number of cases to reach 90 per cent of the maximum GAGES score and calculated costs of training were compared. Nineteen residents participated in the study. There was no difference in the average number of cases required to achieve 90 per cent of the maximum GAGES score for esophagogastroduodenoscopy, 13 (SIM) versus11 (BED) (P = 0.63), or colonoscopy 21 (SIM) versus 4 (BED) (P = 0.34). The average per case cost of training for esophagogastroduodenoscopy was $35.98 (SIM) versus $39.71 (BED) (P = 0.50), not including the depreciation costs associated with the simulator ($715.00 per resident over six years). Use of a simulator appeared to increase the cost of training without accelerating the learning curve or decreasing faculty time spent in instruction. The importance of simulation in endoscopy training will be predicated on more cost-effective simulators.

  12. To Study or to Sleep? The Academic Costs of Extra Studying at the Expense of Sleep

    Science.gov (United States)

    Gillen-O'Neel, Cari; Huynh, Virginia W.; Fuligni, Andrew J.

    2013-01-01

    This longitudinal study examined how nightly variations in adolescents' study and sleep time are associated with academic problems on the following day. Participants ("N" = 535, 9th grade M[subscript age] = 14.88) completed daily diaries every day for 14 days in 9th, 10th, and 12th grades. Results suggest that regardless of how much a…

  13. Expensive and Failing? The Role of Student Bursaries in Widening Participation and Fair Access in England

    Science.gov (United States)

    Harrison, Neil; Hatt, Sue

    2012-01-01

    English universities currently spend 355m British pounds each year on bursaries to student groups who are under-represented in higher education. However, there is little evidence to suggest that this investment has had any meaningful impact on patterns of student demand. This article examines the policy objectives of the 2004 Higher Education Act…

  14. The Law of the Ceiling of Expenses and its possible reflections in the information units

    OpenAIRE

    Cunha, Murilo Bastos da

    2018-01-01

    The editorial comments on the possible repercussions of the new Brazilian legislation, called the Ceiling of Expenditure Law, on the information units (libraries, archives and museums). In addition, are analyzed the articles included in the first issue of 2018 of the Ibero-American Journal of Information Science.

  15. The health and economic burden of haemophilia in Belgium: a rare, expensive and challenging disease

    Science.gov (United States)

    2014-01-01

    Background Haemophilia is a rare hereditary haemorrhagic disease that requires regular intravenous injections of clotting factor (CF) concentrates. This study sought to estimate the health and economic burden of haemophilia in Belgium. This is the first study of its type to be conducted, and reflects the Belgian authorities’ growing interest for haemophilia as part of their priority planning for rare and chronic diseases. Methods A probabilistic model was developed in order to estimate the lifetime haemophilia burden for the 2011 birth-year Belgian cohort. The health burden was initially expressed in terms of disability-adjusted life years (DALYs), the number of healthy life years lost due to living with disability and dying prematurely. An incidence perspective was used in line with World Health Organization recommendations. The economic burden calculated from direct and indirect haemophilia-related costs was expressed in euros. Data were drawn from the literature if none were available from federal institutions or health insurance. Disability weights for DALY calculation were derived using generic quality-of-life tools such as SF-6D from the SF-36 (36-item Short-Form Health Survey; for adults) and KINDL (generic quality-of-life instrument; for children) compared to population norms. Analyses were stratified according to haemophilia type and severity. Results In Belgium, haemophilia resulted in 145 undiscounted and unweighted DALYs in total (95% credible interval [CrI] = 90-222), which represents an average of 11 DALYs per incident case with haemophilia (95% CrI = 8-15) during his life, varying according to haemophilia severity (17 DALYs for severe haemophilia, 12 DALYs for moderate, and 4 DALYs for mild). Mean total lifetime costs reached €7.8 million per people with haemophilia, 94.3% being direct costs and 5.7% indirect costs. Clotting factors accounted for 82.5% of direct costs. Conclusions Haemophilia represents both an economic and health burden, especially regarding individual health on an individual patient level. Initiatives to counteract this burden should be clearly identified and given full support, as this burden is likely to increase in the future, especially from an economic perspective. Our study may also contribute towards a better global evaluation of haemophilia in the future. PMID:24655371

  16. 14 CFR Section 14 - Objective Classification-Nonoperating Income and Expense

    Science.gov (United States)

    2010-01-01

    ... section 21 “Introduction to System of Reports.” Where the foregoing transport services are not required to... property. Record here gains or losses on retirements of operating property and equipment, flight equipment...

  17. 25 CFR 700.157 - Actual reasonable moving and related expenses-nonresidential moves.

    Science.gov (United States)

    2010-04-01

    ... services, including architect's, attorney's and engineer's fees, and consultant's charges, necessary for (i) planning the move of the personal property, (ii) moving the personal property, or (iii) installing the...

  18. Exchange programmes and student mobility: meeting student's expectations or an expensive holiday?

    Science.gov (United States)

    Keogh, Johannes; Russel-Roberts, Eileen

    2009-01-01

    The Bologna Process aims, amongst other things, to improve the mobility of Students within the EU. Student mobility is supported through programmes such as ERASMUS, and the success of these programmes is measured against quality and quantity of Student mobility within the European Union. This study aimed at establishing, from the students' perspective, the benefits of these programmes. To this purpose, 7 Students who were involved in a German-Finnish exchange programme were interviewed. This population was chosen, because they represented the largest group of students going to the same host university, and were influenced by the same variables, such as language difficulties and climatic conditions. The main objective of this study was to determine whether the educational and personal needs of the students were met during their exchange programme. The data analysis was done using Mayring's content analysis method. The results showed that successful mobility at student level, could lead to a diffusion of knowledge and skills between different countries. It was also found that the students indicated that their personal and educational needs were met irrespective of the language difficulties they experienced.

  19. Voluntary exercise at the expense of reproductive success in Djungarian hamsters ( Phodopus sungorus)

    Science.gov (United States)

    Petri, Ines; Scherbarth, Frank; Steinlechner, Stephan

    2010-09-01

    Energy demands of gestation and lactation represent a severe challenge for small mammals. Therefore, additional energetic burdens may compromise successful breeding. In small rodents, food restriction, cold exposure (also in combination) and wheel running to obtain food have been shown to diminish reproductive outcome. Although exhibited responses such as lower incidence of pregnancy, extended lactation periods and maternal infanticide were species dependent, their common function is to adjust energetic costs to the metabolic state reflecting the trade-off between maternal investment and self-maintenance. In the present study, we sought to examine whether voluntary exercise affects reproduction in Djungarian hamsters ( Phodopus sungorus), which are known for their high motivation to run in a wheel. Voluntary exercise resulted in two different effects on reproduction; in addition to increased infanticide and cannibalism, which was evident across all experiments, the results of one experiment provided evidence that free access to a running wheel may prevent successful pregnancy. It seems likely that the impact of voluntary wheel running on reproduction was associated with a reduction of internal energy resources evoked by extensive exercise. Since the hamsters were neither food-restricted nor forced to run in the present study, an energetic deficit as reason for infanticide in exercising dams would emphasise the particularly high motivation to run in a wheel.

  20. Land-use choices follow profitability at the expense of ecological functions in Indonesian smallholder landscapes

    Science.gov (United States)

    Clough, Yann; Krishna, Vijesh V.; Corre, Marife D.; Darras, Kevin; Denmead, Lisa H.; Meijide, Ana; Moser, Stefan; Musshoff, Oliver; Steinebach, Stefanie; Veldkamp, Edzo; Allen, Kara; Barnes, Andrew D.; Breidenbach, Natalie; Brose, Ulrich; Buchori, Damayanti; Daniel, Rolf; Finkeldey, Reiner; Harahap, Idham; Hertel, Dietrich; Holtkamp, A. Mareike; Hörandl, Elvira; Irawan, Bambang; Jaya, I. Nengah Surati; Jochum, Malte; Klarner, Bernhard; Knohl, Alexander; Kotowska, Martyna M.; Krashevska, Valentyna; Kreft, Holger; Kurniawan, Syahrul; Leuschner, Christoph; Maraun, Mark; Melati, Dian Nuraini; Opfermann, Nicole; Pérez-Cruzado, César; Prabowo, Walesa Edho; Rembold, Katja; Rizali, Akhmad; Rubiana, Ratna; Schneider, Dominik; Tjitrosoedirdjo, Sri Sudarmiyati; Tjoa, Aiyen; Tscharntke, Teja; Scheu, Stefan

    2016-10-01

    Smallholder-dominated agricultural mosaic landscapes are highlighted as model production systems that deliver both economic and ecological goods in tropical agricultural landscapes, but trade-offs underlying current land-use dynamics are poorly known. Here, using the most comprehensive quantification of land-use change and associated bundles of ecosystem functions, services and economic benefits to date, we show that Indonesian smallholders predominantly choose farm portfolios with high economic productivity but low ecological value. The more profitable oil palm and rubber monocultures replace forests and agroforests critical for maintaining above- and below-ground ecological functions and the diversity of most taxa. Between the monocultures, the higher economic performance of oil palm over rubber comes with the reliance on fertilizer inputs and with increased nutrient leaching losses. Strategies to achieve an ecological-economic balance and a sustainable management of tropical smallholder landscapes must be prioritized to avoid further environmental degradation.

  1. Perpetuating 'New Public Management' at the expense of nurses' patient education: a discourse analysis.

    Science.gov (United States)

    Bergh, Anne-Louise; Friberg, Febe; Persson, Eva; Dahlborg-Lyckhage, Elisabeth

    2015-09-01

    This study aimed to explore the conditions for nurses' daily patient education work by focusing on managers' way of speaking about the patient education provided by nurses in hospital care. An explorative, qualitative design with a social constructionist perspective was used. Data were collected from three focus group interviews and analysed by means of critical discourse analysis. Discursive practice can be explained by the ideology of hegemony. Due to a heavy workload and lack of time, managers could 'see' neither their role as a supporter of the patient education provided by nurses, nor their role in the development of nurses' pedagogical competence. They used organisational, financial, medical and legal reasons for explaining their failure to support nurses' provision of patient education. The organisational discourse was an umbrella term for 'things' such as cost-effectiveness, which were prioritised over patient education. There is a need to remove managerial barriers to the professional development of nurses' patient education. Managers should be responsible for ensuring and overseeing that nurses have the prerequisites necessary for providing patient education as well as for enabling continuous reflective dialogue and opportunities for learning in practice. © 2014 John Wiley & Sons Ltd.

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

    Science.gov (United States)

    2010-04-01

    ... (which includes oil recovered from sources such as oil shale and condensate). (5) Injectant defined. For... taxpayer why uses the cash receipts and disbursements method of accounting, uses an approved tertiary... components of the injectant before injection, the hydrocarbons would have a fair market value of $80x. B uses...

  3. 78 FR 36248 - Appendix B Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses...

    Science.gov (United States)

    2013-06-17

    ... time spent traveling without actively working on the bankruptcy case or while working on other... firms working on the same case. It would be appropriate for all professionals to discuss the categories... United States Code by Attorneys in Larger Chapter 11 Cases AGENCY: Executive Office for United States...

  4. Are Development Projects Pursuing Short-Term Benefits at the Expense of Sustainability?

    Directory of Open Access Journals (Sweden)

    Yigezu Yigezu

    2017-10-01

    Full Text Available When evaluated purely on financial grounds, most developmental interventions targeting the livestock sector exhibit a positive impact. This study also provides empirical evidence that a project which provided loans to livestock producers in Syria succeeded in increasing the annual farm income and reducing the income risk. However, these annual benefits were accompanied by a reduction in technical efficiency which, unabated, may compound over the years and compromise the livestock enterprise’s sustainability. The development lesson from these findings is that misguided interventions with well-known short-term livelihoods benefits could, in the long run, hurt the very sector which they aim to support.

  5. Does increase in the depreciation expensing allowance spur economic growth? Evidence from USA

    Directory of Open Access Journals (Sweden)

    Xiaoli Yuan

    2016-07-01

    Full Text Available Despite substantial evidence that economic growth is influenced by taxation, the impact of Section 179 on GDP is unclear. Section 179 of the Internal Revenue Code enacted in 1958 has operated for several decades in the United States. In addition, in late 2010, two congressional acts affecting Section 179 have been passed, i.e. The Tax Relief Act of 2010 and The Small Business Jobs Act of 2010. The essence of these adoptions is to provide incentives for corporate as well as individual taxpayers. However, there are concerns as to the degree of economic growth these adoptions will provide. This research is therefore focused on showing the correlation between these Section 179 deductions, depreciation and economic growth as the Section 179 figures are debated and changed annually. The study suggests that annual increments of capital depreciation deductions will aid corporate growth as well as other variables that affect economic growth in the United States. However, the benefits for small business are lower than for corporations.

  6. Improving Robot Locomotion Through Learning Methods for Expensive Black-Box Systems

    Science.gov (United States)

    2013-11-01

    developed an informational approach relying on Monte- Carlo simulations to estimate entropy reduction; this methods perform comparably to AEI, and both...Journal of Machine Learning Research, 9:2035–2078, 2008. [76] H. Ohno and S. Hirose. Design of slim slime robot and its gait of locomotion. Pro

  7. Coping with health care expenses among poor households: evidence from a rural commune in Vietnam.

    Science.gov (United States)

    Nguyen, Kim Thuy; Khuat, Oanh Thi Hai; Ma, Shuangge; Pham, Duc Cuong; Khuat, Giang Thi Hong; Ruger, Jennifer Prah

    2012-03-01

    With the 1980s "Doi Moi" economic reforms, Vietnam transitioned from state-funded health care to a privatized user fee system. Out-of-pocket payments became a major source of funding for treatments received at both public and private health facilities. We studied coping strategies used by residents of Dai Dong, a rural commune of Hanoi, for paying health care costs, assessing the effects of such costs on economic and health stability. We developed a 2008 survey of 706 households (166 poor, 184 near-poor, 356 non-poor; 100% response rate). Outcome measures were reported episodes of illness; inpatient, outpatient, and self-treatments; out-of-pocket expenditures; and funding sources for health care costs. Households of all income levels borrowed to pay for inpatient treatments; loans are also more heavily used by the poor and near-poor than the non-poor for outpatient treatments. Compared to low cost treatments, the use of loans is intensified for extremely high cost health treatments for all poverty levels, but especially for the poor and near-poor. The likelihood of reducing food consumption to pay for extremely high cost treatment versus low cost treatments increased most for the poor in both inpatient and outpatient contexts. Decreased funding and increased costs in health care rendered Dai Dong's population vulnerable to the consequences of detrimental coping strategies such as debt and food reduction. Future reforms should focus on obviating these funding measures among at-risk populations. Copyright © 2011. Published by Elsevier Ltd.

  8. Case management at what expense? A case study of the emotional costs of case management.

    Science.gov (United States)

    Beilman, J P; Sowell, R L; Knox, M; Phillips, K D

    1998-01-01

    Case management, which has its historical roots in community and public health, seeks to coordinate care, decrease costs, and promote access to appropriate levels of service. The case management system in this case study underscores the potential negative outcomes that can result from ignoring the holistic approach represented by an implemented case management system as a cost control mechanism. These negative outcomes not only include those expenditures of resources usually included when describing costs of care, but include those emotional costs of the system, patient, and care managers. Several needed system changes are identified and recommendations provided.

  9. 26 CFR 1.861-10 - Special allocations of interest expense.

    Science.gov (United States)

    2010-04-01

    ... section) for any year in accordance with the valuation method (tax book value or fair market value... respect to each related controlled foreign corporation), subject to the translation rules of paragraph (e)(8)(i) of this section. This method of valuation may be used only if the taxable years of each of the...

  10. Effects of Village Power Quality on Fuel Consumption and Operating Expenses

    Energy Technology Data Exchange (ETDEWEB)

    Richard Wies; Ron Johnson

    2008-12-31

    Alaska's rural village electric utilities are isolated from the Alaska railbelt electrical grid intertie and from each other. Different strategies have been developed for providing power to meet demand in each of these rural communities. Many of these communities rely on diesel electric generators (DEGs) for power. Some villages have also installed renewable power sources and automated generation systems for controlling the DEGs and other sources of power. For example, Lime Village has installed a diesel battery photovoltaic hybrid system, Kotzebue and Wales have wind-diesel hybrid systems, and McGrath has installed a highly automated system for controlling diesel generators. Poor power quality and diesel engine efficiency in village power systems increases the cost of meeting the load. Power quality problems may consist of poor power factor (PF) or waveform disturbances, while diesel engine efficiency depends primarily on loading, the fuel type, the engine temperature, and the use of waste heat for nearby buildings. These costs take the form of increased fuel use, increased generator maintenance, and decreased reliability. With the cost of bulk fuel in some villages approaching $1.32/liter ($5.00/gallon) a modest 5% decrease in fuel use can result in substantial savings with short payback periods depending on the village's load profile and the cost of corrective measures. This project over its five year history has investigated approaches to improving power quality and implementing fuel savings measures through the use of performance assessment software tools developed in MATLAB{reg_sign} Simulink{reg_sign} and the implementation of remote monitoring, automated generation control, and the addition of renewable energy sources in select villages. The results have shown how many of these communities would benefit from the use of automated generation control by implementing a simple economic dispatch scheme and the integration of renewable energy sources such as wind generation.

  11. 26 CFR 1.861-9T - Allocation and apportionment of interest expense (temporary).

    Science.gov (United States)

    2010-04-01

    ... dollars and entered into a currency swap that substantially hedged X's foreign currency exposure on the... the pound borrowing is due the taxpayer has a currency loss on the swap payment hedging its first... (or its equivalent in functional currency if the functional currency is not the dollar), any swap...

  12. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Science.gov (United States)

    2010-01-01

    ... personnel responsible for the control of inventories or stores which shall be included in objective account... operated jointly with associated companies or others. 38Light, Heat, Power and Water. Record here charges... subleased to others exclusive of associated companies. This account shall not include fees from the use by...

  13. The Unconstitutionality of Expenses Deductibility Limitation of Education in the Tax Personal Income

    OpenAIRE

    Delgado, Herleide Herculano; Gomes, Cárita Chagas

    2016-01-01

    This study corroborates the discussion in the courts of the current federal law that imposes limitation of the deductibility of education in the tax personal income. Education is a fundamental social right , as well as health that has its full deductibility in the same tax. Applying the deductive dialectical methodology, and bibliographic and documentary research tool , the current limitation hurts the legal system and constitutionality,instead, wounds the dignity of the taxpayer, the fundame...

  14. EPIC Studies: Governments Finance, On Average, More Than 50 Percent Of Immunization Expenses, 2010-11.

    Science.gov (United States)

    Brenzel, Logan; Schütte, Carl; Goguadze, Keti; Valdez, Werner; Le Gargasson, Jean-Bernard; Guthrie, Teresa

    2016-02-01

    Governments in resource-poor settings have traditionally relied on external donor support for immunization. Under the Global Vaccine Action Plan, adopted in 2014, countries have committed to mobilizing additional domestic resources for immunization. Data gaps make it difficult to map how well countries have done in spending government resources on immunization to demonstrate greater ownership of programs. This article presents findings of an innovative approach for financial mapping of routine immunization applied in Benin, Ghana, Honduras, Moldova, Uganda, and Zambia. This approach uses modified System of Health Accounts coding to evaluate data collected from national and subnational levels and from donor agencies. We found that government sources accounted for 27-95 percent of routine immunization financing in 2011, with countries that have higher gross national product per capita better able to finance requirements. Most financing is channeled through government agencies and used at the primary care level. Sustainable immunization programs will depend upon whether governments have the fiscal space to allocate additional resources. Ongoing robust analysis of routine immunization should be instituted within the context of total health expenditure tracking. Project HOPE—The People-to-People Health Foundation, Inc.

  15. 78 FR 51078 - Reporting Requirements for Positive Train Control Expenses and Investments

    Science.gov (United States)

    2013-08-20

    ...: PTC Grants. The American Chemistry Council and the Chlorine Institute (collectively, ACC/CI) jointly... and depreciation schedules.\\37\\ AAR's alternative suggestion is for the Board to require carriers to...\\ \\35\\ AAR Opening 11-13; UP Opening 12-14. \\36\\ AAR Opening 12; UP Opening 12-13. \\37\\ UP Opening 13-14...

  16. Research on a Shoestring: A Veteran Marketer Shows Data Collection Needn't Be Expensive.

    Science.gov (United States)

    Fisher, Mark A.

    1993-01-01

    It is proposed that market research needn't be formal but can be useful. Suggestions include using a variety of existing information sources; conducting focus groups; using readership surveys of school publications; paying attention to the timing of surveys; and sharing results with others who can use it. (MSE)

  17. 2017-2018 Expense report for Stephen McGurk | IDRC ...

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

    2017-06-28

    $17,783.65. Visit Institute of Asian Research at UBC in Vancouver. June 28, 2017 to June 29, 2017. CA$1,794.92. Meet stakeholders on development research issues; represent IDRC at conference in Nairobi. May 14, 2017 to June 1, 2017.

  18. 2016-2017 Expense report for Stephen McGurk | IDRC ...

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

    2017-02-10

    Attend Canada's International Development Week event in Toronto February 10, 2017 CA$909.80. Attend the Fourth Global Symposium on Health Systems Research. November 11, 2016 to November 17, 2016. CA$1,917.71. Attend Inaugural Gathering of Global Canadian Leaders. August 22, 2016 to August 23, 2016.

  19. Why do phacoemulsification? Manual small-incision cataract surgery is almost as effective, but less expensive.

    Science.gov (United States)

    Gogate, Parikshit; Deshpande, Madan; Nirmalan, Praveen K

    2007-05-01

    To compare the cost of phacoemulsification with foldable lenses with that of manual small-incision cataract surgery (SICS) in a hospital setting. Average cost comparision between 2 surgical techniques. Four hundred patients and 4 surgeons. A single masked randomized controlled clinical trial was conducted previously to compare safety and efficacy of the 2 techniques for rehabilitation of the cataract patient. The fixed-facility and recurrent (consumables) cost for phacoemulsification and SICS were calculated based on information collected at different sources using standard norms. Average cost per procedure was calculated by dividing the total cost by the number of procedures performed. Average fixed-facility cost and average consumable cost for both the techniques. The average cost of a phacoemulsification surgery for the hospital was Indian rupees (Rs) 1978.89 ($42.10), and the average cost for a SICS surgery was Rs 720.99 ($15.34), of which Rs 500.99 ($10.65) was the fixed-facility cost common to both. Phacoemulsification cost was more because of the foldable lens used. Phacoemulsification needs additional cost for the machine (depreciation), replenishment of parts, and annual maintenance contract. Manual SICS is far more economical than phacoemulsification. Its visual result is comparable with that of phacoemulsification and is as safe.

  20. Land-use choices follow profitability at the expense of ecological functions in Indonesian smallholder landscapes.

    Science.gov (United States)

    Clough, Yann; Krishna, Vijesh V; Corre, Marife D; Darras, Kevin; Denmead, Lisa H; Meijide, Ana; Moser, Stefan; Musshoff, Oliver; Steinebach, Stefanie; Veldkamp, Edzo; Allen, Kara; Barnes, Andrew D; Breidenbach, Natalie; Brose, Ulrich; Buchori, Damayanti; Daniel, Rolf; Finkeldey, Reiner; Harahap, Idham; Hertel, Dietrich; Holtkamp, A Mareike; Hörandl, Elvira; Irawan, Bambang; Jaya, I Nengah Surati; Jochum, Malte; Klarner, Bernhard; Knohl, Alexander; Kotowska, Martyna M; Krashevska, Valentyna; Kreft, Holger; Kurniawan, Syahrul; Leuschner, Christoph; Maraun, Mark; Melati, Dian Nuraini; Opfermann, Nicole; Pérez-Cruzado, César; Prabowo, Walesa Edho; Rembold, Katja; Rizali, Akhmad; Rubiana, Ratna; Schneider, Dominik; Tjitrosoedirdjo, Sri Sudarmiyati; Tjoa, Aiyen; Tscharntke, Teja; Scheu, Stefan

    2016-10-11

    Smallholder-dominated agricultural mosaic landscapes are highlighted as model production systems that deliver both economic and ecological goods in tropical agricultural landscapes, but trade-offs underlying current land-use dynamics are poorly known. Here, using the most comprehensive quantification of land-use change and associated bundles of ecosystem functions, services and economic benefits to date, we show that Indonesian smallholders predominantly choose farm portfolios with high economic productivity but low ecological value. The more profitable oil palm and rubber monocultures replace forests and agroforests critical for maintaining above- and below-ground ecological functions and the diversity of most taxa. Between the monocultures, the higher economic performance of oil palm over rubber comes with the reliance on fertilizer inputs and with increased nutrient leaching losses. Strategies to achieve an ecological-economic balance and a sustainable management of tropical smallholder landscapes must be prioritized to avoid further environmental degradation.