26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain corporations, etc., that are considered to meet the gross income requirements. 1.856-7 Section 1.856-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment...

Moderating effect of gross family income on the association between demographic indicators and active commuting to work in Brazilian adults.

Science.gov (United States)

da Silva, Jaqueline Aragoni; da Silva, Kelly Samara; Del Duca, Giovani Firpo; Dos Santos, Priscila Cristina; Wolker, Sofia; de Oliveira, Elusa Santina Antunes; de Barros, Mauro Virgílio Gomes; Nahas, Markus Vinicius

2016-06-01

To investigate the moderating effect of gross family income on the association between demographic indicators and active commuting to work in Brazilian adults. Secondary analysis of the survey "Lifestyle and leisure habits of industry workers" (n=46,981), conducted in 24 Brazilian states (2006-2008). Self-reported information was collected with a previously tested questionnaire. Crude and adjusted logistic regression models were applied to analyze the association between sociodemographic variables (sex, age, marital status, number of children, education, country area and company size) and active commuting to work in different strata of gross family income. To test the moderating effect, an interaction analysis was applied. The proportion of active commuters among low-, medium- and high-income workers was 40.7% (95%CI:40.0%;41.5%), 27.0% (95%CI:26.3;27.6%) and 11.1%, (95%CI:10.5%;11.7%), respectively. The moderating effect of gross family income was confirmed. Men were more likely (OR:1.22 95%CI:1.12;1.32) to commute actively than women among low-income individuals. Active commuting was less likely among older workers in low-(OR30-39:0.90 95%CI: 0.83;0.98; OR≥40: 0.76 95%CI: 0.68;0.85) and medium-income strata (OR30-39:0.87 95%CI:0.80;0.95; OR≥40:0.84 95%CI:0.76;0.93) and among married individuals in high-income strata (OR:0.72 95%IC:0.61;0.84). Adults with lower education (ORhigh:10.80 95%CI:8.47;13.77), working in the south (ORhigh:1.93 95%CI:1.53;2.44) and in small companies (ORlow:2.50 95%CI:2.28;2.74) were more likely to commute actively; however, the magnitude of these associations differed at each income strata. There was an inverse association between gross family income and active commuting. Gross family income acts as a moderator of the association between demographic indicators and active commuting. Copyright © 2016 Elsevier Inc. All rights reserved.

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of amounts in gross...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Minimum exemption from levy for wages, salary... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or... him as wages, salary, or other income. Under section 6331(d)(3), a levy upon wages or salary is...

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Science.gov (United States)

2010-04-01

... monetary theory and continued to receive a salary from such foreign branch while studying in the United... gross income of the earnings of foreign aircraft. (3) Definition of earnings. For purposes of.... 538). (2) Definition of foreign employer. For purposes of this paragraph, the term “foreign employer...

Working practices and incomes of health workers: evidence from an evaluation of a delivery fee exemption scheme in Ghana

Directory of Open Access Journals (Sweden)

Kusi Anthony

2007-01-01

Full Text Available Abstract Background This article describes a survey of health workers and traditional birth attendants (TBAs which was carried out in 2005 in two regions of Ghana. The objective of the survey was to ascertain the impact of the introduction of a delivery fee exemption scheme on both health workers and those providers who were excluded from the scheme (TBAs. This formed part of an overall evaluation of the delivery fee exemption scheme. The results shed light not only on the scheme itself but also on the general productivity of a range of health workers in Ghana. Methods A structured questionnaire was developed, covering individual and household characteristics, working hours and practices, sources of income, and views of the exemptions scheme and general motivation. After field testing, this was administered to 374 respondents in 12 districts of Central and Volta regions. The respondents included doctors, medical assistants (MAs, public and private midwives, nurses, community health nurses (CHNs, and traditional birth attendants, both trained and untrained. Results Health workers were well informed about the delivery fee exemptions scheme and their responses on its impact suggest a realistic view that it was a good scheme, but one that faces serious challenges regarding financial sustainability. Concerning its impact on their morale and working conditions, the responses were broadly neutral. Most public sector workers have seen an increased workload, but counterbalanced by increased pay. TBAs have suffered, in terms of client numbers and income, while the picture for private midwives is mixed. The survey also sheds light on pay and productivity. The respondents report long working hours, with a mean of 54 hours per week for community nurses and up to 129 hours per week for MAs. Weekly reported client loads in the public sector range from a mean of 86 for nurses to 269 for doctors. Over the past two years, reported working hours have been

26 CFR 1.83-2 - Election to include in gross income in year of transfer.

Science.gov (United States)

2010-04-01

... subsequent appreciation in the value of the property is not taxable as compensation to the person who....83-2 Election to include in gross income in year of transfer. (a) In general. If property is... fair market value of the property at the time of transfer (determined without regard to any lapse...

Service- and population-based exemptions: are these the way forward for equity and efficiency in health financing in low-income countries?

Science.gov (United States)

Witter, Sophie

2009-01-01

The first wave of experiences of exemptions policies suggested that poverty-based exemptions, using individual targeting, were not effective, for practical and political economic reasons. In response, many countries have changed their approach in recent years--while maintaining user fees as a necessary source of revenue for facilities, they have been switching to categorical targeting, offering exemptions based on high-priority services or population groups. This chapter aims to examine the impact and conditions for effectiveness of this recent health finance modality. The chapter is based on a literature review and on data from two complex evaluations of national fee exemption policies for delivery care in West Africa (Ghana and Senegal). A conceptual framework for analysing the impact of exemption policies is developed and used. Although the analysis focuses on exemption for deliveries, the framework and findings are likely to be generalisable to other service- or population-based exemptions. The chapter presents background information on the nature of delivery exemptions, the drivers for their use, their scale and common modalities in low-income countries. It then looks at evidence of their impact, on utilisation, quality of care and equity and investigates their cost-effectiveness. The final section presents lessons on implementation and implications for policy-makers, including the acceptability and sustainability of exemptions and how they compare to other possible mechanisms. The chapter concludes that funded service- or group-based exemptions offer a simple, potentially effective route to mitigating inequity and inefficiency in the health systems of low-income countries. However, there are a number of key constraints. One is the fungibility of resources at health facility level. The second is the difficulty of sustaining a separate funding stream over the medium to long term. The third is the arbitrary basis for selecting high-priority services for

26 CFR 1.501(a)-1 - Exemption from taxation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

Relationship between gross domestic product and duration of untreated psychosis in low- and middle-income countries.

Science.gov (United States)

Large, Matthew; Farooq, Saeed; Nielssen, Olav; Slade, Tim

2008-10-01

The duration of untreated psychosis (DUP), the period between the first onset of psychotic symptoms and treatment, has an important influence on the outcome of schizophrenia. To compare the published studies of DUP in low- and middle-income (LAMI) countries with the DUP of high-income countries, and examine a possible association between DUP and per capita income. We used six search strategies to locate studies of the DUP from LAMI countries published between January 1975 and January 2008. We then examined the relationship between DUP and measures of economic activity, which was assessed using the LAMI classification of countries and gross domestic product (GDP) purchasing power parity. The average mean DUP in studies from LAMI countries was 125.0 weeks compared with 63.4 weeks in studies from high-income countries (P=0.012). Within the studies from LAMI countries, mean DUP fell by 6 weeks for every $1000 of GDP purchasing power parity. There appears to be an inverse relationship between income and DUP in LAMI countries. The cost of treatment is an impediment to care and subsidised antipsychotic medication would improve the access to treatment and the outcome of psychotic illness in LAMI countries.

26 CFR 1.993-6 - Definition of gross receipts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of gross receipts. 1.993-6 Section 1.993-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a...

26 CFR 1.6001-1 - Records.

Science.gov (United States)

2010-04-01

... substantiation of traveling and other business expenses of employees, see § 1.162-17. (c) Exempt organizations... business of farming, and individuals whose gross income includes salaries, wages, or similar compensation... respect to the tax imposed by section 511 on unrelated business income of certain exempt organizations...

Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation

OpenAIRE

Hatice Jenkins; Glenn Jenkins

2007-01-01

Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas. The WTO has attempted to eliminate this exemption through its rules to promote the non-discrimination of fiscal systems with respect to export production. In particular, these rules do not allow countries to exempt the income of firms exporting from Free Trade Zones from corporate income taxation. This paper examines both theoretically as we...

77 FR 12202 - Public Inspection of Material Relating to Tax-Exempt Organizations

Science.gov (United States)

2012-02-29

..., Income taxes, Penalties, Reporting and recordkeeping requirements. Adoption of Amendments to the... respect to the approval, or subsequent approval, of an application for exemption from Federal income tax... application, to be exempt from Federal income tax; and (4) Any letter or document issued by the Internal...

Radiotherapy services in countries in transition: gross national income per capita as a significant factor

International Nuclear Information System (INIS)

Levin, Victor; Tatsuzaki, Hideo

2002-01-01

Background and purpose: The acquisition of radiotherapy by countries in transition (CITs) is an evolutionary process from having no resources whatsoever, to meeting the standards adopted by well-developed countries. The influence of the economic ability of a country to acquire and sustain this technology has intuitively been accepted as a major factor but has not before been subjected to analysis for a large group of countries. This information has been analysed to provide guidance to countries commencing and expanding radiotherapy services. Material and methods: The number of linear accelerators and 60 Co megavoltage teletherapy machines in 72 CITs, those with gross national income per capita (GNI/cap) $12000 pa were expressed as machines per million population (MEV/mil) and used as an index of the ability of the country to provide a service. This figure was related to GNI/cap. The average populations of 24 further countries without radiotherapy were compared with 21 countries with radiotherapy facilities having the same range of GNI/cap. Results: The relationship log 10 MEV/mil=-2.90+0.85 log 10 GNI/cap was identified between the machines and income. Also verified was that small low income countries were less likely to have the technology than those with large populations. Conclusions: The increase in the number of teletherapy machines is closely linked to the GNI/cap of a country. Our sample of well developed countries failed to demonstrate a levelling off of equipment acquisition with income. In the lower income group, smaller countries were less likely to have radiotherapy services than those with large populations

A critical analysis of the meaning of the term ‘income’ in Sections 7(2 to 7(8 of the Income Tax Act No. 58 of 1962

Directory of Open Access Journals (Sweden)

Danielle van Wyk

2017-04-01

Aim: The objective of the study is to understand whether the term ‘income’, as used in Sections 7(2 to 7(8 of the Act, is used in its defined sense or if it should be ascribed a different meaning. Setting: This article examines existing literature in a South African income tax environment. Method: A non-empirical study of existing literature was conducted by performing a historical analysis within a South African context. A doctrinal research approach was followed. Results: Possible interpretations determined include ‘income’ as defined in section 1 of the Act, namely ‘gross income’ (also defined less exempt income, ‘gross income’, profits and gains or ‘taxable income’ (i.e. ‘income’ less allowable expenditure, deductions and losses and ‘gross income’ less related deductible expenses and losses. Conclusion: It was found that the meaning of ‘income’, for purposes of Sections 7(2 to 7(8, remains an uncertainty, and it is recommended that the wording of Section 7 be amended to reflect the intended meaning thereof.

Increasing personal exemption of fixed income earners: A cost-benefit analysis on government revenues

Directory of Open Access Journals (Sweden)

Rebecca Maquiling

2016-12-01

Full Text Available Personal exemption (PE was one of the remedies of the government to offset the burden of taxation imposed to its sovereignty. In the Philippines, a motion to increase the PE has already been made by lawmakers, and this prompted the researchers to conduct a study on the effect of this disposable income of fixed income earners on their spending pattern on identified goods and services to VAT and other taxes collected by the government. The study made use of descriptive-survey method given to 100 random respondents earning fixed income in the City of Davao, Philippines. The study determined that the respondents’ age, civil status, sex, and number of qualified dependents affects her/his spending pattern. Married people spend more on basic commodities than single people, male spends more alcohol and tobacco than the female, zero dependents spends more on recreation than more dependents and there is a decrease of spending in recreation as people aged. Moreover, the survey revealed that implementing additional PE will decrease direct income tax of the government. However, forty percent of this will return in the form of indirect taxes since respondents have lower marginal propensity to save than their marginal propensity to consume, it results in a positive impact in the economy as a whole. This is done through the use of the concept of the Tax Cut Multiplier (m[tax]= -MPC/MPS effect. Given the prospective increase in PE, consumers spend their additional disposable income on basic commodities, additional clothing, recreation and excises taxed products, among others.

Some tax implications of traditional knowledge under conventional ...

African Journals Online (AJOL)

The aim of this contribution is to consider the potential income tax consequences of this incorporation for those receiving income and incurring expenditure in relation to the use or disposal of traditional knowledge. List of keywords: Deductions, expenses, exempt income, gross income, income, person, tax consequences, ...

What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

OpenAIRE

Wilde, Maarten

2011-01-01

textabstractIn this article, the author seeks to illustrate, through examples dealing with cross-border business losses, what the result would be if Member States were to subject non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption method.

26 CFR 1.61-12 - Income from discharge of indebtedness.

Science.gov (United States)

2010-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and... the principal purposes of seeking a confirmation under the Bankruptcy Act is the avoidance of income tax, income is not realized by a taxpayer in the case of a cancellation or reduction of his...

UBIT Issues: Guidance on Interpreting Unrelated Business Income Tax Rules.

Science.gov (United States)

Roark, Stephen J.; Danley, Lisa M.

1991-01-01

The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)

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

Science.gov (United States)

2010-03-01

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

Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

NARCIS (Netherlands)

M.F. de Wilde (Maarten)

2011-01-01

textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of

Intra-Firm Transactions: What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

NARCIS (Netherlands)

M.F. de Wilde (Maarten)

2011-01-01

textabstractIn this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border

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

Science.gov (United States)

Li, David X; Guindon, G Emmanuel

2013-04-01

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

26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Partially tax-exempt interest received by individuals. 1.35-1 Section 1.35-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by...

Sociodemographic Predictors of Vaccination Exemptions on the Basis of Personal Belief in California.

Science.gov (United States)

Yang, Y Tony; Delamater, Paul L; Leslie, Timothy F; Mello, Michelle M

2016-01-01

We examined the variability in the percentage of students with personal belief exemptions (PBEs) from mandatory vaccinations in California schools and communities according to income, education, race, and school characteristics. We used spatial lag models to analyze 2007-2013 PBE data from the California Department of Public Health. The analyses included school- and regional-level models, and separately examined the percentage of students with exemptions in 2013 and the change in percentages over time. The percentage of students with PBEs doubled from 2007 to 2013, from 1.54% to 3.06%. Across all models, higher median household income and higher percentage of White race in the population, but not educational attainment, significantly predicted higher percentages of students with PBEs in 2013. Higher income, White population, and private school type significantly predicted greater increases in exemptions from 2007 to 2013, whereas higher educational attainment was associated with smaller increases. Personal belief exemptions are more common in areas with a higher percentage of White race and higher income.

Impact of life expectancy, literacy rate, opened unemployment rate and gross domestic regional income per capita on poverty in the districts/city in Central Sulawesi Province

Science.gov (United States)

Tombolotutu, A. D.; Djirimu, M. A.; Lutfi, M.; Anggadini, F.

2018-05-01

Research was conducted in several districts/city in Central Sulawesi Province in order to determine the effect of life expectancy, literacy rate, opened unemployment rate, and gross domestic regional income per capita on poverty at the districts/city in the province. The analysis used is Panel Data Regression. The results show that first, life expectancy and gross domestic regional income have a negative and significant impact on the poverty level in the districts/city in the Province. Second, the opened unemployment rate has a positive and significant effect on the poverty level in the districts/city in the province. Third, literacy rates show a positive effect and insignificant effect on the poverty level in the districts/city in the Province of Central Sulawesi. Fourth, these four variables simultaneously affect the poverty in the districts/city in Central Sulawesi

29 CFR 794.119 - Dependence of exemption on sales volume of the enterprise.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Dependence of exemption on sales volume of the enterprise. 794.119 Section 794.119 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION... Act Annual Gross Volume of Sales § 794.119 Dependence of exemption on sales volume of the enterprise...

Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

OpenAIRE

Wilde, Maarten

2011-01-01

textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of currency exchange results.

Intra-Firm Transactions: What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

OpenAIRE

Wilde, Maarten

2011-01-01

textabstractIn this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border taxation of intra-firm transactions.

26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

Science.gov (United States)

2010-04-01

... into account under section 809(c), except that advance premiums shall not be taken into account; and (c... immaterial that— (i) The corporation would be exempt from taxation as an organization described in section...

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

Science.gov (United States)

2010-03-01

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

7 CFR 277.10 - Program income.

Science.gov (United States)

2010-01-01

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

Unrelated business income tax: an update.

Science.gov (United States)

Fama, A J

1984-02-01

To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

Outcomes of patients in clinical trials with ST-segment elevation myocardial infarction among countries with different gross national incomes.

Science.gov (United States)

Orlandini, Andrés; Díaz, Rafael; Wojdyla, Daniel; Pieper, Karen; Van de Werf, Frans; Granger, Christopher B; Harrington, Robert A; Boersma, Eric; Califf, Robert M; Armstrong, Paul; White, Harvey; Simes, John; Paolasso, Ernesto

2006-03-01

To evaluate whether there is an association between 30-day mortality in patients with ST-segment elevation myocardial infarction (STEMI) included in clinical trials and country gross national income (GNI). A retrospective analysis of the databases of five randomized trials including 50 310 patients with STEMI (COBALT 7169, GIK-2 2931, HERO-2 17,089, ASSENT-2 17,005, and ASSENT-3 6116 patients) from 53 countries was performed. Countries were divided into three groups according to their GNI based on the World Bank data: low (less than 2900 US dollars), medium (between 2900 US dollars and 9000 US dollars), and high GNI (more than 9000 US dollars per capita). Baseline characteristics, in-hospital management variables, and 30-day outcomes were evaluated. A previously defined logistic regression model was used to adjust for differences in baseline characteristics and to predict mortality. The observed mortality was higher than the predicted mortality in the low (12.1 vs. 11.8%) and in the medium income groups (9.4 vs. 7.9%), whereas it was lower in the high income group (4.9 vs. 5.6%). An inverse relationship between mortality and GNI was observed in STEMI clinical trials. Most of the variability in mortality can be explained by differences in baseline characteristics; however, after adjustment, lower income countries have higher mortality than the expected.

46 CFR 69.117 - Spaces exempt from inclusion in gross tonnage.

Science.gov (United States)

2010-10-01

... exempt. (3) Galley or other spaces fitted with a range or oven for cooking food to be consumed on board... ballast is used for stability, describe each loading condition and the resultant metacentric height (GM... seakeeping, describe each loading condition, GM, period of roll, and, if speed is involved, speed versus trim...

7 CFR 248.13 - FMNP income.

Science.gov (United States)

2010-01-01

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

7 CFR 249.13 - Program income.

Science.gov (United States)

2010-01-01

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

24 CFR 1003.503 - Program income.

Science.gov (United States)

2010-04-01

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

Gross Motor Skills and Cardiometabolic Risk in Children: A Mediation Analysis.

Science.gov (United States)

Burns, Ryan D; Brusseau, Timothy A; Fu, You; Hannon, James C

2017-04-01

The purpose of this study was to examine the linear relationship between gross motor skills and cardiometabolic risk, with aerobic fitness as a mediator variable, in low-income children from the United States. Participants were a convenience sample of 224 children (mean ± SD age = 9.1 ± 1.1 yr; 129 girls and 95 boys) recruited from five low-income elementary schools from the Mountain West Region of the United States. Gross motor skills were assessed using the Test for Gross Motor Development, 3rd Edition. Gross motor skills were analyzed using a locomotor skill, a ball skill, and a total gross motor skill score. Aerobic fitness was assessed using the Progressive Aerobic Cardiovascular Endurance Run that was administered during physical education class. A continuous and age- and sex-adjusted metabolic syndrome score (MetS) was calculated from health and blood marker measurements collected in a fasted state before school hours. Total effects, average direct effects, and indirect effects (average causal mediation effect) were calculated using a bootstrap mediation analysis method via a linear regression algorithm. The average causal mediation effect of gross locomotor skills on MetS scores, using aerobic fitness as the mediator variable, was statistically significant (β = -0.055, 95% confidence interval = -0.097 to -0.021, P = 0.003). The model explained approximately 17.5% of the total variance in MetS with approximately 43.7% of the relationship between locomotor skills and MetS mediated through aerobic fitness. Ball skills did not significantly relate with cardiometabolic risk. There is a significant relationship between gross locomotor skills and cardiometabolic risk that is partially mediated through aerobic fitness in a sample of low-income children from the United States.

20 CFR 404.1090 - Personal exemption deduction.

Science.gov (United States)

2010-04-01

... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment..., relating to personal exemptions, is excluded in determining net earnings from self-employment. ...

34 CFR 361.63 - Program income.

Science.gov (United States)

2010-07-01

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

26 CFR 1.1402(e)-5A - Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers...

Science.gov (United States)

2010-04-01

... verification procedures with respect to applications for exemption from self-employment taxes filed after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Applications for exemption from self-employment..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1...

10 CFR 603.1305 - Program income.

Science.gov (United States)

2010-01-01

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

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Science.gov (United States)

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

Wider income gaps, wider waistbands? An ecological study of obesity and income inequality.

Science.gov (United States)

Pickett, Kate E; Kelly, Shona; Brunner, Eric; Lobstein, Tim; Wilkinson, Richard G

2005-08-01

To see if obesity, deaths from diabetes, and daily calorie intake are associated with income inequality among developed countries. Ecological study of 21 developed countries.Countries: Countries were eligible for inclusion if they were among the top 50 countries with the highest gross national income per capita by purchasing power parity in 2002, had a population over 3 million, and had available data on income inequality and outcome measures. Percentage of obese (body mass index >30) adult men and women, diabetes mortality rates, and calorie consumption per capita per day. Adjusting for gross national per capita income, income inequality was positively correlated with the percentage of obese men (r = 0.48, p = 0.03), the percentage of obese women (r = 0.62, p = 0.003), diabetes mortality rates per 1 million people (r = 0.46, p = 0.04), and average calories per capita per day (r = 0.50, p = 0.02). Correlations were stronger if analyses were weighted for population size. The effect of income inequality on female obesity was independent of average calorie intake. Obesity, diabetes mortality, and calorie consumption were associated with income inequality in developed countries. Increased nutritional problems may be a consequence of the psychosocial impact of living in a more hierarchical society.

26 CFR 6a.103A-1 - Interest on mortgage subsidy bonds.

Science.gov (United States)

2010-04-01

... interest on a mortgage subsidy bond is includable in gross income and subject to Federal income taxation... the regulations thereunder. (4) Advance refunding. On or after December 5, 1980, no tax-exempt obligation may be issued for the advance refunding of a mortgage subsidy bond (determined without regard to...

26 CFR 301.6229(c)(2)-1T - Substantial omission of income (temporary).

Science.gov (United States)

2010-04-01

....6229(c)(2)-1T Substantial omission of income (temporary). (a) Partnership return—(1) General rule. (i) If any partnership omits from the gross income stated in its return an amount properly includible... omitted from gross income if information sufficient to apprise the Commissioner of the nature and amount...

27 CFR 70.242 - Wages, salary and other income.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Wages, salary and other... Collection of Excise and Special (Occupational) Tax Limitations § 70.242 Wages, salary and other income. (a... as wages, salary or other income are exempt from levy. This section described the income of a...

The Exemption of Nonprofit Organizations from Federal Income Taxation

Science.gov (United States)

Bittker, Boris; Rahdert, George K.

1976-01-01

The tax status and problems of various public service and mutual benefit organizations are reviewed. Focus is on tax rates and exemptions of: charitable organizations; educational institutions; scientific organizations; foundations; religious and social welfare organizations; social clubs; cooperatives; labor unions; and business leagues. (LBH)

32 CFR 37.1335 - Program income.

Science.gov (United States)

2010-07-01

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

26 CFR 1.892-6T - Income of international organizations (temporary regulations).

Science.gov (United States)

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.892-6T Income of international organizations (temporary regulations). (a) Exempt from tax. Subject to the provisions of section 1 of the... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income of international organizations (temporary...

Decomposition of the Inequality of Income Distribution by Income Types—Application for Romania

Science.gov (United States)

Andrei, Tudorel; Oancea, Bogdan; Richmond, Peter; Dhesi, Gurjeet; Herteliu, Claudiu

2017-09-01

This paper identifies the salient factors that characterize the inequality income distribution for Romania. Data analysis is rigorously carried out using sophisticated techniques borrowed from classical statistics (Theil). Decomposition of the inequalities measured by the Theil index is also performed. This study relies on an exhaustive (11.1 million records for 2014) data-set for total personal gross income of Romanian citizens.

26 CFR 301.6334-2 - Wages, salary, and other income.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Wages, salary, and other income. 301.6334-2....6334-2 Wages, salary, and other income. (a) In general. Under section 6334 (a)(9) and (d) certain amounts payable to or received by a taxpayer as wages, salary, or other income are exempt from levy. This...

26 CFR 1.927(b)-1T - Temporary regulations; Definition of gross receipts.

Science.gov (United States)

2010-04-01

.... The FSC's gross receipts for purposes of computing its profit under the administrative pricing methods... highest profit to F under the combined taxable income administrative pricing method of section 925(a)(2... the combined taxable income administrative pricing method to determine F's profit for the grouping of...

Innovations and income inequalities – a comparative study

Directory of Open Access Journals (Sweden)

Julia Włodarczyk

2017-12-01

Full Text Available Due to the complexity of relationships between innovations and income inequalities, the choice of measures to be taken in the course of their interaction is very important. This paper presents a regression analysis based on the selected measures of innovativeness (gross domestic expenditure on R&D, number of patent applications, the Creative Economy Index, income inequalities (Gini coefficient, top 3% and top 1% shares of national equalized income and various control variables retrieved mostly from the Eurostat Database for 30 countries (European Union countries, Iceland, Norway for the study period of 2005-2014. It has been found that higher gross domestic expenditure on R&D as a percentage of GDP tends to increase inequalities, while higher number of patent applications and higher value of the Creative Economy Index have the opposite effect. Besides, top income inequality is partly driven by different factors than broader measures of income inequalities.

17 CFR 210.5-03 - Income statements.

Science.gov (United States)

2010-04-01

... in a note thereto amounts of (a) losses on securities (net of profits) and (b) miscellaneous income... sales and gross revenues. State separately: (a) Net sales of tangible products (gross sales less... system of accounts or a form for annual report prescribed by federal or state authorities, or a similar...

Identifying cost-minimizing strategies for guaranteeing target dairy income over feed cost via use of the Livestock Gross Margin dairy insurance program.

Science.gov (United States)

Valvekar, M; Cabrera, V E; Gould, B W

2010-07-01

Milk and feed price volatility are the major source of dairy farm risk. Since August 2008 a new federally reinsured insurance program has been available to many US dairy farmers to help minimize the negative effects of adverse price movements. This insurance program is referred to as Livestock Gross Margin Insurance for Dairy Cattle. Given the flexibility in contract design, the dairy farmer has to make 3 critical decisions when purchasing this insurance: 1) the percentage of monthly milk production to be covered, 3) declared feed equivalents used to produce this milk, and 3) the level of gross margin not covered by insurance (i.e., deductible). The objective of this analysis was to provide an optimal strategy of how a dairy farmer could incorporate this insurance program to help manage the variability in net farm income. In this analysis we assumed that a risk-neutral dairy farmer wants to design an insurance contract such that a target guaranteed income over feed cost is obtained at least cost. We undertook this analysis for a representative Wisconsin dairy farm (herd size: 120 cows) producing 8,873 kg (19,545 lb) of milk/cow per year. Wisconsin statistical data indicates that dairy farms of similar size must require an income over feed cost of at least $110/Mg ($5/cwt) of milk to be profitable during the coverage period. Therefore, using data for the July 2009 insurance contract to insure $110/Mg of milk, the least cost contract was found to have a premium of $1.22/Mg ($0.055/cwt) of milk produced insuring approximately 52% of the production with variable monthly production covered during the period of September 2009 to June 2010. This premium represented 1.10% of the desired IOFC. We compared the above optimal strategy with an alternative nonoptimal strategy, defined as a contract insuring the same proportion of milk as the optimal (52%) but with a constant amount insured across all contract months. The premium was found to be almost twice the level obtained

Netting down gross earnings data in the LIS database: an evaluation of two procedures

NARCIS (Netherlands)

Nieuwenhuis, Rense; Munzi, Teresa; Gornick, Janet C.

2013-01-01

LIS researchers who seek to perform country-comparative and / or trend analyses have to account for the fact that in some LIS datasets income variables were reported net of taxes and social security contributions, while in other datasets income variables were reported gross of taxes and social

Global Dental Research Productivity and Its Association With Human Development, Gross National Income, and Political Stability.

Science.gov (United States)

Allareddy, Veerasathpurush; Allareddy, Veeratrishul; Rampa, Sankeerth; Nalliah, Romesh P; Elangovan, Satheesh

2015-09-01

The objective of this study is to examine the associations between country level factors (such as human development, economic productivity, and political stability) and their dental research productivity. This study is a cross-sectional analysis of bibliometric data from Scopus search engine. Human Development Index (HDI), Gross National Income per capita (GNI), and Failed State Index measures were the independent variables. Outcomes were "Total number of publications (articles or articles in press) in the field of dentistry" and "Total number of publications in the field of dentistry per million population." Non-parametric tests were used to examine the association between the independent and outcome variables. During the year 2013, a total of 11,952 dental research articles were published across the world. The top 5 publishing countries were United States, Brazil, India, Japan, and United Kingdom. "Very High" HDI countries had significantly higher number of total dental research articles and dental research articles per million population when compared to the "High HDI," "Medium HDI," and "Low HDI" countries (p < 0.0001). There was a significant linear relationship between the GNI quartile income levels and outcome metrics (p ≤ 0.007). Countries which were highly politically stable were associated with significantly higher dental research productivity (p < 0.0001). There appears to be a regional concentration of articles with just five countries contributing to over 50% of all articles. The human development and economic development of a country are linearly correlated with dental research productivity. Dental research productivity also increases with increasing political stability of a country. Copyright © 2015 Elsevier Inc. All rights reserved.

Health care joint ventures between tax-exempt organizations and for-profit entities.

Science.gov (United States)

Sanders, Michael I

2005-01-01

Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

Global effects of income and income inequality on adult height and sexual dimorphism in height.

Science.gov (United States)

Bogin, Barry; Scheffler, Christiane; Hermanussen, Michael

2017-03-01

Average adult height of a population is considered a biomarker of the quality of the health environment and economic conditions. The causal relationships between height and income inequality are not well understood. We analyze data from 169 countries for national average heights of men and women and national-level economic factors to test two hypotheses: (1) income inequality has a greater association with average adult height than does absolute income; and (2) neither income nor income inequality has an effect on sexual dimorphism in height. Average height data come from the NCD-RisC health risk factor collaboration. Economic indicators are derived from the World Bank data archive and include gross domestic product (GDP), Gross National Income per capita adjusted for personal purchasing power (GNI_PPP), and income equality assessed by the Gini coefficient calculated by the Wagstaff method. Hypothesis 1 is supported. Greater income equality is most predictive of average height for both sexes. GNI_PPP explains a significant, but smaller, amount of the variation. National GDP has no association with height. Hypothesis 2 is rejected. With greater average adult height there is greater sexual dimorphism. Findings support a growing literature on the pernicious effects of inequality on growth in height and, by extension, on health. Gradients in height reflect gradients in social disadvantage. Inequality should be considered a pollutant that disempowers people from the resources needed for their own healthy growth and development and for the health and good growth of their children. © 2017 Wiley Periodicals, Inc.

26 CFR 1.6662-5T - Substantial and gross valuation misstatements under chapter 1 (temporary).

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... persons). (iii) Property. For purposes of this section, the term property refers to both tangible and... adjustments. For rules relating to the penalty imposed with respect to a substantial or gross valuation...

The coming changes in tax-exempt health care finance.

Science.gov (United States)

Carlile, L L; Serchuk, B M

1995-01-01

On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.

26 CFR 1.535-2 - Adjustments to taxable income.

Science.gov (United States)

2010-04-01

... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

Income diversification and risk for fishermen.

Science.gov (United States)

Kasperski, Stephen; Holland, Daniel S

2013-02-05

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

ABC's of monitoring federal tax exemption.

Science.gov (United States)

Sanborn, A B; MacKelvie, C F

1988-10-01

Congress and the Internal Revenue Service (IRS) are taking a close look at the Internal Revenue Code (IRC) as it applies to Catholic institutions' activities. Although most Catholic institutions' exempt status is secured by reserved power organizational characteristics, it would behoove healthcare leaders to become familiar with the tax system and the IRS operation and, if necessary, make appropriate accommodations. They should understand what triggers an IRS audit and the audit process itself. The IRS subjects exempt institutions to organizational and operational tests. It deems that a healthcare entity is organized exclusively for an exempt (and charitable) purpose when that entity's articles of incorporation: 1. Limit the organization's purposes to charitable purposes. 2. Limit the organizations's activities to those which further its exempt purposes only, with other purposes furthered in only an insubstantial way. 3. Limit activities to those specified in IRC Section 501(c)(3). 4. Limit distribution of the organization's assets on dissolution to another organization with a like or similar exempt purpose. 5. Limit legislative and bar political activities Although most Catholic healthcare entities are "tax managed" conservatively, from an operational perspective, they often enter into transactions that the IRS considers "red flags." Some of these "red flag" transactions involve: Joint venture operations. Physician recruitment and physician handling plans. Rental/lease arrangements. Defined compensation plans. Hospital productivity plans. Profit-sharing plans. Contingent compensation arrangements. Acquisition, mergers, and divestitures. Taxable subsidiaries and unrelated business income.

26 CFR 1.863-6 - Income from sources within a foreign country.

Science.gov (United States)

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.863-6 Income from sources within a foreign country. The principles applied in sections 861 through 863 and section 865 and the regulations thereunder for determining the gross and the taxable income...

Healthcare organizations and the Internet: impact on federal tax exemption.

Science.gov (United States)

Woods, LaVerne; Osborne, Michele

2002-01-01

Tax-exempt healthcare organizations have turned to the Internet as a powerful tool in communicating with the public, medical staff, and patients. Activities as diverse as providing links to the Web sites of other organizations, selling goods and services, soliciting contributions, and hosting forums on the Internet raise unresolved questions concerning the impact of Internet use on such organizations' tax-exempt status. The Internal Revenue Service has provided no guidance to date regarding the manner in which a nonprofit organizations' use of the Internet may affect its tax-exempt status or subject it to federal income tax on some sources of funds. This article suggests analytical approaches for applying existing law in the Internet context and identifies areas that are ripe for additional guidance.

School Physical Activity Programming and Gross Motor Skills in Children.

Science.gov (United States)

Burns, Ryan D; Fu, You; Hannon, James C; Brusseau, Timothy A

2017-09-01

We examined the effect of a comprehensive school physical activity program (CSPAP) on gross motor skills in children. Participants were 959 children (1st-6th grade; Mean age = 9.1 ± 1.5 years; 406 girls, 553 boys) recruited from 5 low-income schools receiving a year-long CSPAP intervention. Data were collected at the beginning of the school year and at a 36-week follow-up. Gross motor skills were assessed using the Test for Gross Motor Development (3rd ed.) (TGMD-3) instrument. Multi-level mixed effects models were employed to examine the effect of CSPAP on TGMD-3 scores, testing age and sex as effect modifiers and adjusting for clustering of observations within the data structure. There were statistically significant coefficients for time (β = 8.1, 95% CI [3.9, 12.3], p skills and ball skills sub-test scores. Children showed improved gross motor skill scores at the end of the 36-week CSPAP that were modified by age, as younger children displayed greater improvements in TGMD-3 scores compared to older children.

26 CFR 1.543-1 - Personal holding company income.

Science.gov (United States)

2010-04-01

..., franchises, and other like property. It does not, however, include rents. For rules relating to rents see... from futures transactions in commodities. Gross income and personal holding company income include the amount by which the gains exceed the losses from futures transactions in any commodity on or subject to...

Is income inequality related to childhood dental caries in rich countries?

Science.gov (United States)

Bernabé, Eduardo; Hobdell, Martin H

2010-02-01

The aim of this study was to assess the correlates of income and income inequality with dental caries in a sample of all countries, as well as in rich countries alone. In this ecological study, the authors analyzed national data on income, income inequality and dental caries from 48 countries. Of them, 22 were rich countries (according to World Bank criteria). The authors determined income by gross national income (GNI) per capita (formerly known as gross national product) and income inequality by the Gini coefficient (a measure of income inequality on a scale between 0 and 1). They assessed dental caries according to the decayed, missing, filled teeth (dmft) index in 5- to 6-year-old children. The authors used Pearson and partial correlation coefficients to examine the linear associations of income and income inequality with dental caries. GNI per capita, but not the Gini coefficient, was inversely correlated with the dmft index in the 48 countries. However, the results showed an opposite pattern when analyses were restricted to rich countries (that is, the dmft index was significantly correlated with the Gini coefficient but not with GNI per capita). These findings support the income inequality hypothesis that beyond a certain level of national income, the relationship between income and the population's health is weak. Income inequality was correlated more strongly with dental caries than was income in rich countries. Among rich countries, income inequality is a stronger determinant of childhood dental caries than is absolute income.

Income inequality in Romania: The exponential-Pareto distribution

Science.gov (United States)

Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

2017-03-01

We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

77 FR 52776 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

Science.gov (United States)

2012-08-30

... net or gross non-tax revenues derived from a specific project. Double-barreled (``DB'') GO bonds are... Statements. In addition, the Commission has issued an order granting certain exemptive relief to the Trust... income taxes and the federal alternative minimum tax (``AMT''). Each bond must have a rating of at least...

26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

Science.gov (United States)

2010-04-01

... taxation under section 501(a) is an exempt recipient. A custodial account under section 403(b)(7) shall be... Revenue Bulletin (see § 601.601(d)(2) of this chapter). A payor may treat Q as an exempt recipient even...) International organization. An international organization and any wholly-owned agency or instrumentality thereof...

Joint determinants of fiscal policy, income inequality and economic growth

OpenAIRE

Leonel Muinelo-Gallo; Oriol Roca-Sagalés

2012-01-01

This paper analyses the relationship between income inequality and economic growth through fiscal policy. To this end, we present and estimate two systems of structural equiation with error components through which gross income inequality determines different fiscal policy outcomes, which subsequently affects the evolution of economic growth and net income inequality. The empirical results, obtained using an unbalanced panel data of 21 high-income OCDE countries during the period 1972-2006, s...

Taxation and distribution of income in Brazil: new evidence from personal income tax data

Directory of Open Access Journals (Sweden)

SÉRGIO WULFF GOBETTI

Full Text Available ABSTRACT able This paper presents a critical analysis of income and profit taxes in Brazil, arguing that measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes. An examination of tax data reveals a high degree of top income concentration, low tax progressivity and violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax exemption of dividends, a benefit that is very rarely seen in developed countries. We propose a return to a progressivity-focused tax reform plan, a theme that has returned as a focus of debates with (Piketty, 2014.

26 CFR 1.199-1 - Income attributable to domestic production activities.

Science.gov (United States)

2010-04-01

...-year transactions—(1) Use of historical data. If a taxpayer recognizes and reports gross receipts from advance payments or other similar payments on a Federal income tax return for a taxable year, then the taxpayer's use of historical data in making an allocation of gross receipts from the transaction between...

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

Science.gov (United States)

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Income tax in France

CERN Multimedia

HR Department

2009-01-01

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

Income Tax in France

CERN Multimedia

HR Department

2009-01-01

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

Corporate taxes in the world economy: reforming the taxation of cross-border income

OpenAIRE

Grubert, Harry; Altshuler, Rosanne

2006-01-01

Proposals for the reform of the taxation of cross-border income are evaluated within the general context of the corporate tax in an open economy. We focus on the various behavioral decisions that can be affected such as the location of income and its repatriation. The two income tax proposals considered are: (1) dividend exemption and (2) burden neutral worldwide taxation in which all foreign subsidiary income is included currently in the U.S. worldwide tax base, and at the same time the corp...

26 CFR 1.512(a)-5T - Questions and answers relating to the unrelated business taxable income of organizations...

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Questions and answers relating to the unrelated... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.512(a)-5T Questions and answers relating to the unrelated business taxable...

Welfare as Maternity Leave? Exemptions from Welfare Work Requirements and Maternal Employment

Science.gov (United States)

Hill, Heather D.

2012-01-01

In some states, the Temporary Assistance for Needy Families (TANF) program offers the equivalent of paid maternity leave without job protection to low-income, single mothers of infants. Age-of-youngest-child (AYC) exemptions waive work requirements for TANF recipients after the birth of a child, generally for 3–12 months, depending on the state. This study uses data from the Current Population Survey (1998–2008) to examine whether the availability and length of AYC exemptions are predictive of rates of employment, work, and full-time work among low-educated single mothers with infants. The analysis uses the difference-in-differences (DD) technique, a comparison of outcomes under different policy treatments and between treatment and comparison groups. The results suggest that AYC exemptions are not related to employment or work rates but that living in a state with no AYC exemption is strongly and positively associated with rates of full-time work among low-educated mothers with infants. PMID:22654149

Welfare as Maternity Leave? Exemptions from Welfare Work Requirements and Maternal Employment.

Science.gov (United States)

Hill, Heather D

2012-03-01

In some states, the Temporary Assistance for Needy Families (TANF) program offers the equivalent of paid maternity leave without job protection to low-income, single mothers of infants. Age-of-youngest-child (AYC) exemptions waive work requirements for TANF recipients after the birth of a child, generally for 3-12 months, depending on the state. This study uses data from the Current Population Survey (1998-2008) to examine whether the availability and length of AYC exemptions are predictive of rates of employment, work, and full-time work among low-educated single mothers with infants. The analysis uses the difference-in-differences (DD) technique, a comparison of outcomes under different policy treatments and between treatment and comparison groups. The results suggest that AYC exemptions are not related to employment or work rates but that living in a state with no AYC exemption is strongly and positively associated with rates of full-time work among low-educated mothers with infants.

Corporate income tax competition, double taxation treaties, and foreign direct investment

OpenAIRE

Janeba, Eckhard

1992-01-01

In the presence of international-capital mobility foreign direct investment is influenced by corporate income taxation and the rules how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction method are considered as tax rules. First, it is shown that under the exemption method there exist tax rate combinations that lead to a reversal of capital flows compared to a free-trade situation. Second, the decision on the tax rule and the corporate tax r...

26 CFR 1.551-2 - Amount included in gross income.

Science.gov (United States)

2010-04-01

... determined, therefore, by the interest of the United States shareholder in the foreign personal holding... income of the United States shareholders who were shareholders in the company on the last day of its... company. Such United States shareholders, accordingly, are determined by the stock holdings as of such...

The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market

OpenAIRE

Wilde, Maarten; Wisman, Ciska

2013-01-01

textabstractAs of 1 January 2012, the Dutch corporate income tax (‘CIT’) system provides for international juridical double tax relief (‘DTR’) under a mechanism referred to in Dutch tax practice as the ‘base exemption for foreign business profits’1 (author’s translation).2 The newly introduced DTR mechanism replaces the Dutch-style ‘tax exemption with progression method’3 in the area of corporate taxation regarding proceeds derived from foreign-source business activities. The rationale for th...

Economics of "essential use exemptions" for metered-dose inhalers under the Montreal Protocol.

Science.gov (United States)

DeCanio, Stephen J; Norman, Catherine S

2007-10-01

The Montreal Protocol on Substances that Deplete the Ozone Layer has led to rapid reductions in the use of ozone-depleting substances worldwide. However, the Protocol provides for "essential use exemptions" (EUEs) if there are no "technically and economically feasible" alternatives. An application that might qualify as an "essential use" is CFC-powered medical metered-dose inhalers (MDIs) for the treatment of asthma and chronic obstructive pulmonary disease (COPD), and the US and other nations have applied for exemptions in this case. One concern is that exemptions are necessary to ensure access to medications for low-income uninsureds. We examine the consequences of granting or withholding such exemptions, and conclude that government policies and private-sector programs are available that make it economically feasible to phase out chlorofluorocarbons (CFCs) in this application, thereby furthering the global public health objectives of the Montreal Protocol without compromising the treatment of patients who currently receive medication by means of MDIs.

Income Tax Revenue as an Indicator of Regional Development in Pakistan

OpenAIRE

Ijaz Hussain; Sumbal Rana

2009-01-01

The objective of this paper is to highlight the use of income tax revenue as an indicator of regional development in Pakistan. Initially, we identify a dramatic shift in income tax revenue trends at the provincial level for the period 1992/93 to 2005/06. We develop a simple model of income tax revenue and estimate the relationship between growth of income tax revenue and gross regional product (GRP). Based on the estimated relationship, Punjab appears to have been the fastest growing province...

Are Parental Welfare Work Requirements Good for Disadvantaged Children? Evidence from Age-of-Youngest-Child Exemptions

OpenAIRE

Herbst, Chris M.

2014-01-01

This paper assesses the short-run impact of first-year maternal employment on low-income children's cognitive development. The identification strategy exploits an important feature of the U.S.'s welfare work requirement rules – namely, age-of-youngest-child exemptions – as a source of quasi-experimental variation in maternal employment. The 1996 welfare reform law empowered states to exempt adult recipients from the work requirements until the youngest child reaches a certain age. This led to...

26 CFR 1.503(a)-1 - Denial of exemption to certain organizations engaged in prohibited transactions.

Science.gov (United States)

2010-04-01

... support (exclusive or income received in the exercise or performance by such organization of its... be exempt from taxation under section 501(a) for any taxable year subsequent to the taxable year in...

75 FR 54191 - Pendency of Request for Exemption From the Bond/Escrow Requirement Relating to the Sale of Assets...

Science.gov (United States)

2010-09-03

... exemption from the bond/escrow requirement of section 4204(a)(1)(B) of the Employee Retirement Income... 4204 of the Employee Retirement Income Security Act of 1974, as amended by the Multiemployer Pension... not based on satisfaction of one of the four regulatory tests under regulation Sec. Sec. 4204.12 and...

Cash social transfers, direct taxes, and income distribution in late socialism

OpenAIRE

Milanovic, Branko

1993-01-01

The author analyzes the impact of direct taxes and cash social transfers on income distribution in Bulgaria, Czechoslovakia, Hungary, Poland and Yugoslavia in the years before the collapse of communism. He contrasts the results for socialist and market economies. Cash social transfers accounted for about a fifth of gross income, a proportion comparable with that in developed welfare economies. Generally, cash transfers were unrelated to income in socialist countries, in marked contrast with m...

26 CFR 1.883-1T - Exclusion of income from the international operation of ships or aircraft (temporary).

Science.gov (United States)

2010-04-01

... domestic law tax exemption for income derived from the international operation of ships or aircraft, either... from tax for profits from the operation of ships or aircraft in international transport or international traffic under the shipping and air transport or gains article of an income tax convention with the...

The New Dutch 'Base Exemption Regime' and the Spirit of the Internal Market

NARCIS (Netherlands)

de Wilde, M.F.; Wisman, C.

2013-01-01

As of 1 January 2012, the Dutch corporate income tax (CIT) system provides for international juridical double tax relief (DTR) under a mechanism referred to in Dutch tax practice as the ‘base exemption for foreign business profits’ (author’s translation). The newly introduced DTR mechanism replaces

Advantages and Disadvantages of Exempting Municipal Bonds from the Federal Income Tax: The U.S. Experience

Directory of Open Access Journals (Sweden)

Esteban G. DALEHITE

2007-02-01

Full Text Available Romania and other Eastern European countries have undergone dramatic reforms as they have sought to democratize political institutions, develop their economies, rely on private markets for the provision of goods and services, and pursue a course of economic integration with Western European nations (Lazar, 2005. Of course, these reforms have included the complete overhaul of tax and revenue systems (Lazar, 2005. As these tax reforms mature and are adapted to the differing realities of each country, it might be useful to reflect on the experiences and mistakes of countries whose tax systems they have used as blueprint for their own reforms. This is the spirit in which this analysis is written. The article presents a synthesis of the American experience with tax-exempt municipal bonds, and the advantages and disadvantages associated with this tax exemption. The exemption represents a subsidy from the federal government to states and local governments, and as such, it has powerful incentives with implications from the economic and redistributive standpoints. This article explains these implications and how they have been addressed in the U.S.

Student-Athletes as Employees: Income Tax Consequences.

Science.gov (United States)

Judge, William J.

1986-01-01

Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…

Income distribution dynamics in the Netherlands in the 20th century: long-run developments and cyclical properties

NARCIS (Netherlands)

Afman, E.

2005-01-01

This paper contributes to the evidence on the distribution of income in the Netherlands by constructing decile and quintile income shares for gross- and for disposable income covering almost the entire twentieth century. It suggests some interpretations of the general trends, while the cyclical

The influence of income on health: views of an epidemiologist.

Science.gov (United States)

Marmot, Michael

2002-01-01

Income is related to health in three ways: through the gross national product of countries, the income of individuals, and the income inequalities among rich nations and among geographic areas. A central question is the degree to which these associations reflect a causal association. If so, redistribution of income would improve health. This paper discusses two ways in which income could be causally related to health: through a direct effect on the material conditions necessary for biological survival, and through an effect on social participation and opportunity to control life circumstances. The fewer goods and services are provided publicly by the community, the more important individual income is for health. Under present U.S. circumstances, a policy of counteracting growing income inequalities through the tax and benefit system and of public provision appears justified.

Gross National Happiness

DEFF Research Database (Denmark)

Giri, Krishna Prasad; Kjær-Rasmussen, Lone Krogh

This paper investigates practices related to the ideology of infusing Gross National Happiness (GNH) into school curriculum, the effectiveness of the meditation and mind training and the implication of GNH for school environment. It also explores how GNH ambience has been managed and practiced...... of Gross National Happiness and Educating for Gross National happiness....

Adverse tax rulings affect exemptions for clergy and religious.

Science.gov (United States)

Veres, J A

1986-12-01

Recent court cases illustrate the federal government's changing position toward automatic tax exemptions for members of religious institutes who are employed outside their institute. Before 1977, the IRS seemed inclined to assume that members acted as agents for their institute and that their income would not be taxable. In Fogarty v. U.S. the court ruled that a priest's income from a university teaching position was taxable because he was not acting as an agent for the Jesuits. In Schuster v. Commissioner, the court held for the government, stating that the "triangle relationship" among employee, outside third-party employer, and principal/religious institute was insufficient to warrant the necessary agency relationships. Samson v. U.S. questioned whether Sr. Mary K. Samson's county hospital work constituted "employment" for FICA tax purposes. The court concluded the tax was assessable on her wages because she was a county employee. It denied a rehearing after a dissenting judge concluded that past rulings were inconsistent and had little bearing on FICA taxation. The legal view of religious tax exemption is much narrower than 10 years ago. Catholic institutes must closely analyze the relationship between their members and outside third-party employers to avoid taxation. They must legally assert their control over their members' actions before the employment is in effect.

A Method Validation for Determination of Gross Alpha and Gross Beta in Water Sample Using Low Background Gross Alpha/ Beta Counting System

International Nuclear Information System (INIS)

Zal Uyun Wan Mahmood; Norfaizal Mohamed; Nita Salina Abu Bakar

2016-01-01

Method validation (MV) for the measurement of gross alpha and gross beta activity in water (drinking, mineral and environmental) samples using Low Background Gross Alpha/ Beta Counting System was performed to characterize precision, accuracy and reliable results. The main objective of this assignment is to ensure that both the instrument and method always good performed and resulting accuracy and reliable results. Generally, almost the results of estimated RSD, z-score and U_s_c_o_r_e were reliable which are recorded as ≤30 %, less than 2 and less than 1.5, respectively. Minimum Detected Activity (MDA) was estimated based on the counting time of 100 minutes and present background counting value of gross alpha (0.01 - 0.35 cpm) and gross beta (0.50 - 2.18 cpm). Estimated Detection Limit (DL) was 0.1 Bq/ L for gross alpha and 0.2 Bq/ L for gross beta and expended uncertainty was relatively small of 9.77 % for gross alpha and 10.57 % for gross beta. Align with that, background counting for gross alpha and gross beta was ranged of 0.01 - 0.35 cpm and 0.50 - 2.18 cpm, respectively. While, sample volume was set at minimum of 500 mL and maximum of 2000 mL. These proven the accuracy and precision result that are generated from developed method/ technique is satisfactory and method is recommended to be used. Therefore, it can be concluded that the MV found no doubtful on the ability of the developed method. The test result showed the method is suitable for all types of water samples which are contained several radionuclides and elements as well as any impurities that interfere the measurement analysis of gross alpha and gross beta. (author)

76 FR 14099 - Withdrawal of the Notice of Proposed Exemption Involving Owens & Minor, Inc. (the Applicant...

Science.gov (United States)

2011-03-15

... DEPARTMENT OF LABOR Employee Benefits Security Administration [Application Number D-11638.... Ivan L. Strasfeld, Director, Office of Exemption Determinations, Employee Benefits Security... Employee Retirement Income Security Act of 1974, as amended, and from certain taxes imposed by the Internal...

Analysis of per capita income dynamics of the USA and Russia gross domestic product

Directory of Open Access Journals (Sweden)

Igor' Il'ich Pichurin

2012-09-01

Full Text Available This paper represents a judgment that the relator of per capita income of the countries is a rough indicator of the ratio of labor productivity in these countries. Accordingly, the analysis of the dynamics of per capita income in the United States and Russia for the period from 1861 to present time is made. The described statistical data shows that the ratio of per capita income in the U. S. and Russia has not changed from 1861 to 1913. Consequently, the nowadays widespread claim that capitalist development in Russia led the country into the category of rapidly developing countries for 50 years after the abolition of serfdom is not true. The gap in labor productivity in Russia compared to the United States, Germany, Britain and other developed countries remained unchanged. The sharp decline in per capita income was based on the country's industrialization and appropriate agricultural sphere mechanization. As a result, the gap has narrowed to the mid-sixties of the XX century up to two times, despite the fact those ten years of this period fell out from the normal development in connection with the Second World War and post-war reconstruction of the nationaleconomy. After thecollapse of thesocialisteconomy, this gap increased up to fivetimes in 2000, and now after the first decade of the XXI century it is about threetimes. Thereasons for these changes in respect to per capita income are analyzed in this paper.

Income Elasticity of Vaccines Spending versus General Healthcare Spending.

Science.gov (United States)

Alfonso, Y Natalia; Ding, Guiru; Bishai, David

2016-07-01

Using cross-country data on gross domestic product and national expenditure on vaccines, we estimate and compare the income elasticity of vaccine expenditure and general curative healthcare expenditure. This study provides the first evidence on the national income elasticity of vaccination spending. Both fixed and random effects models are applied to data from 84 countries from 2010 to 2011. The income elasticities for healthcare expenditure and vaccine expenditure are 0.844 and 0.336, respectively. Despite vaccines' high cost-effectiveness, the national propensity to spend income on vaccines as income increases lags behind general health care. The low income elasticity of vaccine spending means that relying on economic growth alone will provide an unacceptably slow trajectory to achieving high vaccine coverage levels. Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

26 CFR 1.863-3 - Allocation and apportionment of income from certain sales of inventory.

Science.gov (United States)

2010-04-01

... income from sources within and without the United States determined under the 50/50 method. Research and... Possession Purchase Sales—(A) Business activity method. Gross income from Possession Purchase Sales is... from Possession Purchase Sales computed under the business activity method, the amounts of expenses...

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection

Science.gov (United States)

Vargas Bustamante, Arturo; Shimoga, Sandhya V.

2018-01-01

Background: As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that

Income dynamics and the Affordable Care Act.

Science.gov (United States)

Shore-Sheppard, Lara D

2014-12-01

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

Removing the Australian tax exemption on healthy food adds food stress to families vulnerable to poor nutrition.

Science.gov (United States)

Landrigan, Timothy J; Kerr, Deborah A; Dhaliwal, Satvinder S; Savage, Victoria; Pollard, Christina M

2017-12-01

To assess the impact of changing the Australian Goods and Services Tax (GST) on household food stress, which occurs when >25% of disposable income needs to be spent on food. Weekly healthy meal plan costs for average-income (AI), low-income (LI) and welfare-dependent (WDI) families were calculated using the 2013 Western Australian (WA) Food Access and Costs Survey. Four GST scenarios were compared: 1) status quo; 2) increasing GST to 15%; 3) expanding base to include exempt foods at 10% GST; and 4) expanding base to include exempt foods and increasing the tax to 15%. Single-parent families risk food stress regardless of their income or the GST scenario (requiring 24-42% of disposable income). The probability of food stress in Scenario 1 is 100% for WDI two-parent families and 36% for LI earners. In Scenarios 3 and 4, food stress probability is 60-72% for two-parent LI families and AI single-parent families, increasing to 88-94% if residing in very remote areas. There is food stress risk among single-parent, LI and WDI families, particularly those residing in very remote areas. Implications for public health: Expanding GST places an additional burden on people who are already vulnerable to poor nutrition and chronic disease due to their socioeconomic circumstances. © 2017 The Authors.

The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market

NARCIS (Netherlands)

M.F. de Wilde (Maarten); C. Wisman (Ciska)

2013-01-01

textabstractAs of 1 January 2012, the Dutch corporate income tax (‘CIT’) system provides for international juridical double tax relief (‘DTR’) under a mechanism referred to in Dutch tax practice as the ‘base exemption for foreign business profits’1 (author’s translation).2 The newly introduced DTR

Measurement of gross alpha and gross beta activity concentrations in human tooth

International Nuclear Information System (INIS)

Soeguet, Omer; Aydin, Mehmet Fatih; Kuecuekoender, Erdal; Zorer, Ozlem Selcuk; Dogru, Mahmut

2010-01-01

The gross alpha and gross beta activity concentrations were measured in human tooth taken from 3 to 6 age-groups to 40 and over ones. Accumulated teeth samples are investigated in two groups as under and above 18 years. The gross alpha and beta radioactivity of human tooth samples was measured by using a gas-flow proportional counter (PIC-MPC 9604-α/β counter). In tooth samples, for female age-groups, the obtained results show that the mean gross alpha and gross beta activity concentrations varied between 0.534-0.203 and 0.010-0.453 Bq g -1 and the same concentrations for male age-groups varied between 0.009-1.168 and 0.071-0.204 Bq g -1 , respectively.

26 CFR 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.

Science.gov (United States)

2010-04-01

... the extent of any interest (of such shareholder in any such corporation) with respect to which an... first-tier election may apply—(1) Includible interest. A corporate United States shareholder may make a... corporate shareholder may exclude from its gross income the subpart F income of a controlled foreign...

Energy consumption, income, and carbon emissions in the United States

Energy Technology Data Exchange (ETDEWEB)

Soytas, Ugur [Department of Business Administration, Middle East Technical University Ankara, Turkey 06531 (Turkey); Sari, Ramazan [Department of Economics, Abant Izzet Baysal University Bolu, Turkey 14280 (Turkey); Ewing, Bradley T. [Rawls College of Business Texas Tech University Lubbock, TX 79409-2101 (United States)

2007-05-15

This paper investigates the effect of energy consumption and output on carbon emissions in the United States. Earlier research focused on testing the existence and/or shape of an environmental Kuznets curve without taking energy consumption into account. We investigate the Granger causality relationship between income, energy consumption, and carbon emissions, including labor and gross fixed capital formation in the model. We find that income does not Granger cause carbon emissions in the US in the long run, but energy use does. Hence, income growth by itself may not become a solution to environmental problems. (author)

Early-life mental disorders and adult household income in the World Mental Health Surveys

Science.gov (United States)

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

2012-01-01

Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

Soil map density and a nation's wealth and income

NARCIS (Netherlands)

Hartemink, A.E.

2008-01-01

Little effort has been made to link soil mapping and soil data density to a nation’s welfare. Soil map density in 31 European countries and 44 low and middle income countries is linked to Gross Domestic Product (GDP) per capita and the number of soil scientists per country.

Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics

Directory of Open Access Journals (Sweden)

Kubátová Květa

2016-02-01

Full Text Available The article deals with the measurement of progressivity of personal income tax in the Czech Republic and Slovakia imposed on wages. It works with both the methods known from the literature: the local method (interval and global progressivity. The data source is the wage statistics of the Statistical Offices and taxes are calculated fictitiously on the basis of law with adoption of assumptions. Results for interval progressivity in both countries show that while progressivity of the lowest income taxpayers is higher, it decreases with increasing gross income. Personal income tax in the Czech and Slovak Republics is observed as progressive in the entire range, even though the statutory tax rate is linear. The Lorenz curve shows that the distributions of gross wages in the Czech Republic and Slovakia are of a similar nature. The values of the coefficient of interval progressivity and the coefficient according to Musgrave and Thin (CR has a coefficient of 1.024 and SR of 1.037 show that personal income tax is more progressive in Slovakia. Although Slovak personal income tax imposed on wages is more progressive, post-tax incomes of employees are more equitably distributed in the Czech Republic.

Are Parental Welfare Work Requirements Good for Disadvantaged Children? Evidence from Age-of-Youngest-Child Exemptions

Science.gov (United States)

Herbst, Chris M.

2017-01-01

This paper assesses the impact of welfare reform's parental work requirements on low-income children's cognitive and social-emotional development. The identification strategy exploits an important feature of the work requirement rules--namely, age-of-youngest-child exemptions--as a source of quasi-experimental variation in first-year maternal…

Progressive or regressive? A second look at the tax exemption for employer-sponsored health insurance premiums.

Science.gov (United States)

Schoen, Cathy; Stremikis, Kristof; Collins, Sara; Davis, Karen

2009-05-01

The major argument for capping the exemption of health insurance benefits from income tax is that doing so will generate significant revenue that can be used to finance an expansion of health coverage. This analysis finds that given the state of insurance markets and current variations in premiums, limiting the current exemption could adversely affect individuals who are already at high risk of losing their health coverage. Evidence suggests that capping the exemption for employment-based health insurance could disproportionately affect workers in small firms, older workers, and wage-earners in industries with high expected claims costs. To avoid putting many families at increased health and financial risk, and to avoid undermining employer-sponsored group coverage, any consideration of a cap would have to be combined with coverage for all, changes in insurance market rules, and shared responsibility for financing.

The Potential for Increasing Net Incomes on Limited-Resource Farms in Eastern Kentucky. Research Report 24.

Science.gov (United States)

Stewart, Fred J.; And Others

The study identified possibilities for improving farm incomes on limited-resource farms in eastern Kentucky. Objectives were to describe farm operations of full-time Appalachian farmers who had gross sales of less than $5,000 in 1972, estimate potential increases in net farm incomes from given resources, and identify nonresource constraints on…

Financing the response to HIV in low-income and middle-income countries.

Science.gov (United States)

Izazola-Licea, José Antonio; Wiegelmann, Jan; Arán, Christian; Guthrie, Teresa; De Lay, Paul; Avila-Figueroa, Carlos

2009-12-01

To describe levels of national HIV spending and examine programmatic allocations according to the type of epidemic and country income. Cross-sectional analysis of HIV expenditures from 50 low-income and middle-income countries. Sources of information included country reports of domestic spending by programmatic activity and HIV services. These HIV spending categories were cross tabulated by source of financing, stratified by type of HIV epidemic and income level of the country and reported in international dollars (I$). Fifty low-income and middle-income countries spent US $ 2.6 billion (I$ 5.8 billion) on HIV in 2006; 87% of the funding among the 17 low-income countries came from international donors. Average per capita spending was I$ 2.1 and positively correlated with Gross National Income. Per capita spending was I$ 1.5 in 9 countries with low-level HIV epidemics, I$ 1.6 in 27 countries with concentrated HIV epidemics and I$ 9.5 in 14 countries with generalized HIV epidemics. On average, spending on care and treatment represented 50% of AIDS spending across all countries. The treatment-to-prevention spending ratio was 1.5:1, 3:1, and 2:1 in countries with low-level, concentrated and generalized epidemics, respectively. Spending on prevention represented 21% of total AIDS spending. However, expenditures addressing most-at-risk populations represented less than 1% in countries with generalized epidemics and 7% in those with low-level or concentrated epidemics. The most striking finding is the mismatch between the types of HIV epidemics and the allocation of resources. The current global economic recession will force countries to rethink national strategies, especially in low-income countries with high aid dependency. Mapping HIV expenditures provides crucial guidance for reallocation of resources and supports evidence-based decisions. Now more than ever, countries need to know and act on their epidemics and give priority to the most effective programmatic

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection.

Science.gov (United States)

Vargas Bustamante, Arturo; V Shimoga, Sandhya

2017-07-19

As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that elasticity estimates can change if

Evaluation of gross radioactivity in foodstuffs

International Nuclear Information System (INIS)

Zorer, Oezlem Selcuk; Oeter, Cigdem

2015-01-01

The paper presents the results of radiological investigations of food products sampled in the summer and fall of 2011 and 2012 in different parts of Van, Turkey. Gross radioactivity measurements in food products were evaluated. Food items were divided into eight groups: (1) water, (2) fish, (3) cheese products, (4) fruits, (5) vegetables, (6) herbs, (7) walnut and (8) rock salt. The levels of the gross alpha and gross beta radioactivity in all food samples varied widely ranging from 0.070 to 10.885 Bq/g and from 0.132 to 48.285 Bq/g on dry mass basis, respectively. In one sample, gross alpha and gross beta activity concentrations were found to be relatively high according to the other samples and in all samples, the gross alpha radioactivity was measured lower than the gross beta radioactivity. The gross α and gross β activities were measured by using α/β counter of the multi-detector low background system (PIC MPC-9604).

Evaluation of gross radioactivity in foodstuffs

Energy Technology Data Exchange (ETDEWEB)

Zorer, Oezlem Selcuk; Oeter, Cigdem [Yuzuncu Yil Univ., Van (Turkey). Dept. of Chemistry

2015-05-15

The paper presents the results of radiological investigations of food products sampled in the summer and fall of 2011 and 2012 in different parts of Van, Turkey. Gross radioactivity measurements in food products were evaluated. Food items were divided into eight groups: (1) water, (2) fish, (3) cheese products, (4) fruits, (5) vegetables, (6) herbs, (7) walnut and (8) rock salt. The levels of the gross alpha and gross beta radioactivity in all food samples varied widely ranging from 0.070 to 10.885 Bq/g and from 0.132 to 48.285 Bq/g on dry mass basis, respectively. In one sample, gross alpha and gross beta activity concentrations were found to be relatively high according to the other samples and in all samples, the gross alpha radioactivity was measured lower than the gross beta radioactivity. The gross α and gross β activities were measured by using α/β counter of the multi-detector low background system (PIC MPC-9604).

Trade Openness Effect on Income Inequality: Empirical Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Lestari Agusalim

2018-01-01

Full Text Available This research analyzed the effect of international trade openness to income inequality in Indonesia using Vector Error Correction Model (VECM. The data used is the secondary data, which are the export-import value, gross domestic product (GDP, GDP per capita, open unemployment rate, and Gini index. The results of this study indicate that in the short term the trade openness has negative impact significantly on the income inequality. However, in the long-run, it does not show any significant effect in decreasing the income inequality rate. The impulse response function (IRF concluded that income inequality gives a positive response, except on the third year. Based on the forecast error variance decomposition (FEDV, the trade openness does not provide any significant contribution in effecting the income inequality in Indonesia, but economic growth does. Nevertheless, in long-term, the economic growth makes the income inequality getting worse than in the short-term.DOI: 10.15408/sjie.v7i1.5527

Requirement of radiochemical recovery determination for gross alpha and gross beta estimation in drinking water

International Nuclear Information System (INIS)

Raveendran, Nanda; Rao, D.D.; Hegde, A.G.

2010-01-01

Presence of radionuclides in drinking water which emits Alpha and Beta particles are the potential sources of internal exposure in drinking water. Gross alpha and gross beta determination in drinking water and packaged drinking water (PDW) as per BIS (Bureau of Indian standards) standards is discussed here. The methods have been tested to account for losses in the radiochemical procedures using radionuclides such as 137 Cs, 90 Sr, 226 Ra, 239 Pu, 243 Am, 232 U. The methods have also been validated in an IAEA proficiency test conducted during 2009. Monitoring of gross alpha and gross beta activity observed in drinking water/packaged drinking water from various states of India were within the limits set by BIS. Average radiochemical recoveries of 84% and 63% were obtained for gross α and gross β respectively. (author)

26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

Science.gov (United States)

2010-04-01

... from farming is the estimated income resulting from oyster farming, the cultivation of the soil, the... (including oyster farming), or (ii) If at least two-thirds of the individual's total gross income from all sources shown on the return for the preceding taxable year was from farming or fishing (including oyster...

Labour Supply and the Incidence of Income Tax on Wages

DEFF Research Database (Denmark)

Bingley, Paul; Lanot, Gauthier

1999-01-01

worker to employer. Higher marginal tax rates are associated with increases in gross wages and earnings. A traditional estimate of the elasticity of labour supply with respect to the net wage, which assumes no shifting of the burden of income tax, is found to overstate incentive effects by a factor...

Normative analysis of budgetary incomes from customs in the Polish legal system

Directory of Open Access Journals (Sweden)

Adam Drozdek

2017-06-01

Full Text Available The state budget constitutes a main institution of a budget law. It is subject to the regulation of many legal provisions, including constitutional provisions and provisions of the Act on Public Finances, which results in various properties thereof. The state budget is established by the Sejm as the most important financial plan for the state policy and an instrument of social policy, taking into consideration planned incomes and expenses of the state for the following financial year. From the point of view of incomes, the state budget includes, among others: incomes from indirect and direct taxes and non-tax incomes. Customs, as benefits of a non-tax character, which are charged by the Polish customs administration in the international trade, belong to particular types of the budget incomes. By using particular construction elements of customs, e.g. rates, reliefs or exemptions, the legislator can influence the amount of incomes it obtains. This level also depends on the amount of an import, an exchange rate as well as the scale of using tariff and non-tariff measures of customs policy.

26 CFR 1.1441-4 - Exemptions from withholding for certain effectively connected income and other amounts.

Science.gov (United States)

2010-04-01

... extent provided in a determination letter from the district director or the Assistant Commissioner...) Exemption from withholding. Withholding is not required under § 1.1441-1 from salaries, wages, remuneration... presenting to the withholding agent a letter in duplicate from a district director stating the amount of...

Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

Science.gov (United States)

Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

2014-01-01

Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status.

Monitoring of gross alpha, gross beta and tritium activities in portuguese drinking waters

International Nuclear Information System (INIS)

Lopes, I.; Madruga, M.J.; Ferrador, G.O.; Sequeira, M.M.; Oliveira, E.J.; Gomes, A.R.; Rodrigues, F.D.; Carvalho, F.P.

2006-01-01

The gross beta and tritium activities in the forty Portuguese drinking waters analyzed using the ISO standard methods (Portuguese Guidelines) are below the guidance levels proposed in the Portuguese Drinking Water Quality Guidelines. In what concerns the gross alpha activity only 18% exceeded the recommended level. In general, it can be concluded that the ingestion of these drinking waters does not create a radiological hazard to the human consumption, however, more detailed analyses will be necessary mainly the determinations of the individual alpha emitters radionuclide concentrations. The minimum gross alpha and gross beta detectable activities by L.S.C. methodology are higher than for the proportional counting technique (ISO method). Higher concentration factors will be needed to reach lower required detection limits. (authors)

NM Gross Receipts Baseline

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds

Directory of Open Access Journals (Sweden)

Jack M. Mintz

2014-11-01

Full Text Available From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in place. If the government wants to continue to move in this direction by trying to help maximize returns to pension plan members, while decreasing the portfolio risks faced by those pension plans, one step it could consider would be: Expanding the exemption for withholding taxes on foreign dividends and interest earned by pension plans. The exemptions for foreign interest and dividends are already available to U.S. investments, part of a reciprocal arrangement spelled out in the Canada-U.S. Tax Convention. Those exemptions allow U.S. and Canadian pension funds to participate in cross-border investments that would otherwise be too costly. Pension funds rely on international investments to optimize diversification and returns. And tax conventions between countries are typically designed to protect investors from the participating countries from being double taxed by both their resident country and the foreign jurisdiction where they invest. This good policy has certainly been Canada’s model in its numerous bilateral tax treaties. But while the U.S.-Canada Tax Convention extends the benefit of tax exemption to dividends and interest earned from cross-border investments by tax-exempt pension funds, when it comes to all other countries, there is no equivalent result. Yet, aspects of these same exemptions exist in certain bilateral treaties between other countries in treaties with one another. That certainly suggests that there are other trading partners, besides just the U.S., that are open to the possibility of these particular exemptions. If Canada could negotiate broadening these exemptions to countries beyond the United States, it would realize important advantages with little cost. By not moving

26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Science.gov (United States)

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...

The Exempt Market in Canada: Empirics, Observations and Recommendations

Directory of Open Access Journals (Sweden)

Vijay Jog

2015-03-01

Full Text Available There is a massive and vital capital market at work in Canada — possibly bigger than rough estimates have so far suggested — and it is one for which several market regulators are preparing new rules. Yet the remarkable thing is how little we know about it. Data about the so-called exempt market are so lacking that were regulators in Ontario and the other provinces contemplating new exempt-market regulations to proceed, they would be creating policies based on anecdotal, incomplete and, potentially, incorrect evidence. Even estimating the size of the Canadian exempt market has been an inexact science, given the incomplete data, but we can estimate that it provides in excess of $100 billion in gross capital flow every year, and that amount continues to grow. While it may be natural to assume that the exempt market is used primarily by small and medium-sized enterprises, it seems it is primarily used by the financial services industry. These institutions appear to rely on the exempt market to raise potentially short-term debt capital relatively free of particularly burdensome information-disclosure requirements. Unfortunately, we are forced to rely here again on deductions based on limited evidence: So incomplete are the data about the exempt market that we lack even complete information on the type of issuers, investors and securities, or the volume and duration of the securities and the level of redemptions. The exempt market exists for important reasons: it is a way out of the regulatory conundrum, wherein the regulator’s mandate to protect investors, through significant requirements for information disclosure, can put too large a burden on certain issuers. That is why it is essential that any new regulations are developed using a thorough understanding of how it operates. Yet the reality is that it is impossible to evaluate how individual investors and small firms are using the exempt market, or their experience in it. This is

Determination of gross gamma and gross beta activities in liquid effluent samples. Phase I

International Nuclear Information System (INIS)

Curtis, K.E.; Sood, S.P.

1985-08-01

Several inadequacies in the presently used procedures for gross gamma and gross beta measurements in aqueous wastes have been identified. Both the presence of suspended particulate activity and the use of cesium-137 as a calibration standard can cause gross gamma measurements to overestimate the actual activity in the sample. At the same time, sample preparation for the determination of gross beta activities causes large losses of radioiodine before the measurement step and the presence of solid material can cause a serious decrease in the beta counting efficiency. A combination of these errors could result in large discrepancies between the results obtained by the two measurement methods. Improved procedures are required to overcome these problems

Understanding Changes in the Distribution of Household Incomes in New Zealand Between 1983-86 and 1995-98

OpenAIRE

Dean Hyslop; Dave Maré

2001-01-01

This paper presents an analysis of changes in the distribution of gross household income and income inequality over the period 1983–1998. The analysis applies a semiparametric approach to study the effects of changes in the distribution of household types, and changes in National Superannuation (old age pension), household socio-demographic attributes and employment outcomes, and in the “economic returns” to such attributes and employment outcomes on the distribution of income, and uses kerne...

46 CFR 28.60 - Exemption letter.

Science.gov (United States)

2010-10-01

... VESSELS General Provisions § 28.60 Exemption letter. (a) Types of exemptions. (1) Specific exemption means... for an exemption of either type must be in writing, have specific reasons for the request, and be sent... vessel to which any exemption applies. (e) Right of appeal. Any person directly affected by a decision or...

Gross alpha and gross beta determination in surface and groundwater water by liquid scintillation counting (LSC)

International Nuclear Information System (INIS)

Faria, Ligia S.; Moreira, Rubens M.

2013-01-01

The present study has used 40 samples of groundwater and surface water collected at four different sites along the period of one year in Brumadinho and Nova Lima, two municipalities in the State of Minas Gerais, Brazil, as part of a more extensive study aiming at determination of the natural radioactivity in the water used for domestic use. These two sites are inside an Environmental Protection Area is located in a region of very intensive iron ore exploration. In addition of mineral resources, the region has a geological characteristic that includes quartzitic conglomerates associated with uranium. Radioactivity levels were determined via liquid scintillation counting (LSC), a fast and high counting efficiency method that can be advantageously employed to determine gross alpha and gross beta activity in liquid samples. Previously to gross alpha and gross beta counting the samples were acidified with concentrated HNO 3 in the field. The technique involved a pre-concentration of the sample to obtain a low detection limit. Specific details of the employed methodology are commented. The results showed that concentrations of gross alpha natural activity and gross beta values ranged from less than the detection limit of the equipment (0.03 Bq.L -1 ) to 0.275 ± 0.05 Bq.L -1 for gross alpha. As regards gross beta, all samples were below the limit of detection. (author)

26 CFR 31.3121(b)(8)-2 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 31.3121(b)(8)-2 Section 31.3121(b)(8)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND...

Activity level of gross α and gross β in airborne aerosol samples around the Qinshan NPP

International Nuclear Information System (INIS)

Chen Bin; Ye Jida; Chen Qianyuan; Wu Xiaofei; Song Weili; Wang Hongfeng

2007-01-01

The monitoring results of gross α and gross 13 activity from 2001 to 2005 for environmental airborne aerosol samples around the Qinshan NPP base are presented in this paper. A total of 170 aerosol samples were collected from monitoring sites of Caichenmen village, Qinlian village, Xiajiawan village and Yangliucun village around the Qinshan NPP base. The measured specific activity of gross α and gross β are in the range of 0.02-0.38 mBq/m 3 and 0.10-1.81 mBq/m 3 , respectively, with an average of 0.11 mBq/m 3 and 0.45mBq/m 3 , respectively. They are lower than the average of 0.15 mBq/m 3 and 0.52 mBq/m 3 , of reference site at Hangzhou City. It is indicated that the specific activity of gross α and gross β for environmental aerosol samples around the Qinshan NPP base had not been increased in normal operating conditions of the NPP. (authors)

The Changing Nonlinear Relationship between Income and Terrorism

Science.gov (United States)

Enders, Walter; Hoover, Gary A.

2014-01-01

This article reinvestigates the relationship between real per capita gross domestic product (GDP) and terrorism. We devise a terrorism Lorenz curve to show that domestic and transnational terrorist attacks are each more concentrated in middle-income countries, thereby suggesting a nonlinear income–terrorism relationship. Moreover, this point of concentration shifted to lower income countries after the rising influence of the religious fundamentalist and nationalist/separatist terrorists in the early 1990s. For transnational terrorist attacks, this shift characterized not only the attack venue but also the perpetrators’ nationality. The article then uses nonlinear smooth transition regressions to establish the relationship between real per capita GDP and terrorism for eight alternative terrorism samples, accounting for venue, perpetrators’ nationality, terrorism type, and the period. Our nonlinear estimates are shown to be favored over estimates using linear or quadratic income determinants of terrorism. These nonlinear estimates are robust to additional controls. PMID:28579636

Income inequality and population health in Islamic countries.

Science.gov (United States)

Esmaeili, A; Mansouri, S; Moshavash, M

2011-09-01

To undertake a fresh examination of the relationship between income inequality and population health for a group of Islamic countries using recent information derived from data resource sites from the World Bank and Islamic countries. Cross-sectional data on different measures of income distribution (prosperity, health care, women's role and environment) and indicators of population health were used to illuminate this issue. The relationship between income inequality and population health for a group of Islamic countries was tested using recent information derived from data resource sites from the World Bank and Islamic countries. After consideration of previous studies, seven dependent variables were determined and tested in six equation formats. According to the equations, the urban population percentage and gross domestic product are the most important significant variables that affect life expectancy and the infant mortality rate in Islamic countries. The income distribution coefficient, regardless of the type of measure, was almost insignificant in all equations. In selected Islamic countries, income level has a positive effect on population health, but the level of income distribution is not significant. Among the other dependent variables (e.g. different measures of income distribution, health care, role of women and environment), only environment and education had significant effects. Most of the Islamic countries studied are considered to be poorly developed. Copyright © 2011 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

Regulations on investment breaks and exemptions from capital gains tax of natural persons in some European jurisdictions

Directory of Open Access Journals (Sweden)

Anna Maria Panasiuk

2011-12-01

Full Text Available In European countries diverse mechanisms of taxing profits on capital gains of private persons are applicable. Among other things, they consist in diversified politics of concessions and tax exemptions, which then translates itself into the level of the effective fiscal burden of these incomes. In the article, the author describes tax breaks and other kinds of subsidies in some countries, facilitating the development of newly-established companies. They are aimed at stimulating the development of local economy and entrepreneurship, and, on a long-term basis, they are connected with expectations of the increase of the treasury budget incomes.

Marginal Effects of a Gross Income Increase for a Single Parent Family in Six European Countries

DEFF Research Database (Denmark)

Willumsen, Marie

the contributions to the combined marginal rate, the marginal effective tax rate, METR, using the OECD term, from taxation, payment for childcare, tapering of housing benefits and sometimes child benefits, when the income varies from a low level to a high level for a single parent family. Six countries are included......High marginal tax rates constitute an issue in several countries because they are supposed to create barriers for increased labour supply. It is, however, often the case that relatively low income families with children face substantially higher combined marginal rates than even the highest...

26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

Science.gov (United States)

2010-04-01

... and profits for the taxable year between two or more classes of stock depends upon the exercise of discretion by that body of persons which exercises with respect to such corporation the powers ordinarily... of which is the avoidance of Federal income taxation, the amount of such earnings and profits...

No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada’s Single Income Families

Directory of Open Access Journals (Sweden)

Matt Krzepkowski

2013-04-01

Full Text Available The Canadian personal income tax system does not pay much attention to whether the amount of money an individual brings home is supplemented by the income of a spouse or not. That means that families where one spouse earns more than the other get taxed at a higher rate than families where two working partners earn the same total income split evenly between two paycheques. In fact, a family with just a single earner making $70,000 a year pays 30 per cent more in taxes every year than a family with two partners making $35,000 a year. A single-earner family taking in $120,000 a year pays the same income tax as a dualearning couple making $141,000 between them. The federal Conservative government has at least suggested it wants to finally level that playing field — nearly six decades after a royal commission recommended that the income tax system be changed to recognize total family household income, rather than focusing on each individual’s income. Given that Canada’s income tax system aims to treat people in similar circumstances as equally as possible, it is certainly time to let couples split their income so they do not face a penalty in higher tax rates than those faced by couples bringing home the same amount of total pay. While couples with just a single earner enjoy some advantages, a dual-earning couple does not — namely the extra time the stay-at-home spouse is able to use to raise children and produce other unpaid, home-based benefits — that can be accounted for using other means. Specifically, cutting out the transferability of the unused portion of the basic personal tax exemption for couples splitting income — requiring couples splitting their income to each earn money in order to use this credit — is one way to account for the difference in unpaid benefits that single-income families do typically enjoy more than dual-income couples. That is one mechanism; there may still be others the government might consider. But the

Corrigendum - Income tax in France

CERN Multimedia

HR Department

2008-01-01

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

CORRIGENDUM - INCOME TAX IN FRANCE

CERN Document Server

HR Department

2008-01-01

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

43 CFR 24.7 - Exemptions.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Exemptions. 24.7 Section 24.7 Public Lands...-FEDERAL RELATIONSHIPS § 24.7 Exemptions. (a) Exempted from this policy are the following: (1) The control and regulation by the United States, in the area in which an international convention or treaty...

7 CFR 1206.43 - Exemptions.

Science.gov (United States)

2010-01-01

... exported from the United States may annually claim an exemption from the assessments required under § 1206... will handle less than 500,000 pounds of domestic mangos for the fiscal period for which the exemption... mangos during the fiscal period for which the exemption is claimed. (c) Upon receipt of an application...

Income growth, government spending, and wasting assets: Alberta's oil and gas

International Nuclear Information System (INIS)

Smith, R.S.

1992-01-01

Physical and monetary accounts for the oil and gas sectors in Alberta from 1963 through 1988 are used to adjust Alberta's Gross Domestic Product and Gross Domestic Investment for changes in oil and gas reserves. Other resources, non-renewable and renewable, are important to Alberta, but the change in oil and gas reserves over the past quarter century deserves attention in itself. Growth rates of income and investment during the 1970s and 1980s differ significantly when the adjustments are made to conventional income accounts. Since policies are often based on conventional statistics, alternative measures yielding very different results warrant attention. The oil and gas accounts also permit comparison of past expenditures of resource revenues with what would be spent under a rule of thumb such as Robert Solow's (1986) suggestion that allowable consumption be interest on an initial patrimony of resource endowment. Such a comparison indicates the provincial government may, at times, have overspent resource revenues during the past quarter century; at other times its policies appear to have been quite conservative. The estimates presented require various assumptions, and therefore are but one possible set of adjustments deserving consideration. 26 refs., 4 figs., 13 tabs

Innovative procedure for the determination of gross-alpha/gross-beta activities in drinking water

International Nuclear Information System (INIS)

Wisser, S.; Frenzel, E.; Dittmer, M.

2006-01-01

An alternative sample preparation method for the determination of gross-alpha/beta activity concentrations in drinking water is introduced in this paper. After the freeze-drying of tap water samples, determination by liquid scintillation counting can be applied utilizing alpha/beta separation. It has been shown that there is no adsorption or loss of solid radionuclides during the freeze-drying procedure. However, the samples have to be measured quickly after the preparation since the ingrowth of daughter isotopes negatively effects the measurement. The limits of detection for gross-alpha and gross-beta activity are in the range 25-210 mBq/l, respectively, for a measurement time of only 8-9 h

Validating the Rett Syndrome Gross Motor Scale

DEFF Research Database (Denmark)

Downs, Jenny; Stahlhut, Michelle; Wong, Kingsley

2016-01-01

.93-0.98). The standard error of measurement for the total score was 2 points and we would be 95% confident that a change 4 points in the 45-point scale would be greater than within-subject measurement error. The Rett Syndrome Gross Motor Scale could be an appropriate measure of gross motor skills in clinical practice......Rett syndrome is a pervasive neurodevelopmental disorder associated with a pathogenic mutation on the MECP2 gene. Impaired movement is a fundamental component and the Rett Syndrome Gross Motor Scale was developed to measure gross motor abilities in this population. The current study investigated...... the validity and reliability of the Rett Syndrome Gross Motor Scale. Video data showing gross motor abilities supplemented with parent report data was collected for 255 girls and women registered with the Australian Rett Syndrome Database, and the factor structure and relationships between motor scores, age...

Communication from the Legal Service and the HR Department: 2005 INCOME TAX DECLARATION

CERN Document Server

2006-01-01

1) Avis d'impôt sent by the French Centre des Impôts Members of the personnel residing in France have received (or are about to receive) a document issued by their local Centre des Impôts (CDI) entitled «Avis d'impôt - Impôt sur les revenus de 2005». The document states in particular that: 'The declaration form you have filed indicates no income for 2005. Please note that this avis d'impôt does not constitute substantiation of the absence of any income. You have been in receipt of income from international organisations or diplomatic or consular missions that is exempt from taxation in France. Indicate this income at the bottom of this avis d'impôt.'1) This document must not be returned to your CDI. It is intended for French administrative bodies and agencies wishing to obtain information on your tax position in France. If a French body or agency (e.g. the Family Allowances Fund) requests you to provide it with information on the income you have declared to the tax authorities, you must indicate i...

45 CFR 2508.19 - What Privacy Act exemptions or control of systems of records are exempt from disclosure?

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false What Privacy Act exemptions or control of systems of records are exempt from disclosure? 2508.19 Section 2508.19 Public Welfare Regulations Relating to... ACT OF 1974 § 2508.19 What Privacy Act exemptions or control of systems of records are exempt from...

Global income-related inequalities in HIV testing.

Science.gov (United States)

Larose, Auburn; Moore, Spencer; Harper, Sam; Lynch, John

2011-09-01

Voluntary counseling and testing (VCT) is an important prevention initiative in reducing HIV/AIDS transmission. Despite current global prevention efforts, many low- and middle-income countries continue reporting low VCT levels. Little is known about the association of within- and between-country socioeconomic inequalities and VCT. Based on the 'inverse equity hypothesis,' this study examines the degree to which low socioeconomic groups in developing countries are disadvantaged in VCT. Using recently released data from the 2002 to 2003 World Health Survey (WHS) for 106 705 individuals in 49 countries, this study used multilevel logistic regression to examine the association of individual- and national-level factors with VCT, and whether national economic development moderated the association between individual income and VCT. Individual income was based on country-specific income quintiles. National economic development was based on national gross domestic product per capita (GDP/c). Effect modification was evaluated with the likelihood ratio test (G(2)). Individuals eligible for the VCT question of the WHS were adults between the ages of 18-49 years; women who had given birth in the last 2 years were excluded from this question. VCT was more likely among higher income quintiles and in countries with higher GDP/c. GDP/c moderated the association between individual income and VCT whereby relative income differences in VCT were greater in countries with lower GDP/c (G(2)= 9.21; P= 0.002). Individual socio-demographic characteristics were also associated with the likelihood of a person having VCT. Relative socioeconomic inequalities in VCT coverage appear to decline when higher SES groups reach a certain level of coverage. These findings suggest that changes to international VCT programs may be necessary to moderate the relative VCT differences between high- and low-income individuals in lower GDP/c nations.

A survey of gross alpha and gross beta activity in soil samples in Kinta District, Perak, Malaysia

International Nuclear Information System (INIS)

Lee, Siak Kuan; Wagiran, Husin; Ramli, Ahmad Termizi

2014-01-01

The objective of this study was to determine the gross alpha and gross beta activity concentrations from the different soil types found in the Kinta District, Perak, Malaysia. A total of 128 soil samples were collected and their dose rates were measured 1 m above the ground. Gross alpha and gross beta activity measurements were carried out using gas flow proportional counter, Tennelec Series 5 LB5500 Automatic Low Background Counting System. The alpha activity concentration ranged from 15 to 9634 Bq kg -1 with a mean value of 1558±121 Bq kg -1 . The beta activity concentration ranged from 142 to 6173 Bq kg -1 with a mean value of 1112±32 Bq kg -1 . High alpha and beta activity concentrations are from the same soil type. The results of the analysis show a strong correlation between the gross alpha activity concentration and dose rate (R = 0.92). The data obtained can be used as a database for each soil type. (authors)

Effect of a 12-Week Physical Activity Program on Gross Motor Skills in Children.

Science.gov (United States)

Burns, Ryan D; Fu, You; Fang, Yi; Hannon, James C; Brusseau, Timothy A

2017-12-01

This study examined the effects of a 12-week Comprehensive School Physical Activity Program (CSPAP) on gross motor skill development in children from low-income families. Participants were 1,460 school-aged children (mean age = 8.4 ± 1.8 years; 730 girls, 730 boys) recruited from three schools receiving U.S. governmental financial assistance. Students were recruited from grades K-6. CSPAP was implemented over one semester during the 2014-2015 school year. Select gross motor skill items were assessed during each student's physical education class at baseline and at a 12-week follow-up using the Test for Gross Motor Development-2nd Edition (TGMD-2). Each student's TGMD-2 score was converted to a percentage of the total possible score. A 7 × 2 × 2 analysis of variance test with repeated measures was employed to examine the effects of age, sex, and time on TGMD-2 percent scores, adjusting for clustering within the data structure. There were greater TGMD-2 percent scores at follow-up compared with baseline (82.4% vs. 72.6%, mean difference = 9.8%, p < .001, Cohen's d = 0.67), and greater improvements were seen in younger children compared with older children (mean difference of change = 4.0%-7.5%, p < .01, Cohen's d = 0.30-0.55).

40 CFR 90.908 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false National security exemption. 90.908... Exemption of Nonroad Engines from Regulations § 90.908 National security exemption. (a)(1) Any nonroad... defense, will be considered exempt from this part for purposes of national security. No request for...

40 CFR 92.908 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false National security exemption. 92.908... Provisions § 92.908 National security exemption. A manufacturer or remanufacturer requesting a national security exemption must state the purpose for which the exemption is required and the request must be...

The impact of income inequality and national wealth on child and adolescent mortality in low and middle-income countries.

Science.gov (United States)

Ward, Joseph L; Viner, Russell M

2017-05-11

Income inequality and national wealth are strong determinants for health, but few studies have systematically investigated their influence on mortality across the early life-course, particularly outside the high-income world. We performed cross-sectional regression analyses of the relationship between income inequality (national Gini coefficient) and national wealth (Gross Domestic Product (GDP) averaged over previous decade), and all-cause and grouped cause national mortality rate amongst infants, 1-4, 5-9, 10-14, 15-19 and 20-24 year olds in low and middle-income countries (LMIC) in 2012. Gini models were adjusted for GDP. Data were available for 103 (79%) countries. Gini was positively associated with increased all-cause and communicable disease mortality in both sexes across all age groups, after adjusting for national wealth. Gini was only positively associated with increased injury mortality amongst infants and 20-24 year olds, and increased non-communicable disease mortality amongst 20-24 year old females. The strength of these associations tended to increase during adolescence. Increasing GDP was negatively associated with all-cause, communicable and non-communicable disease mortality in males and females across all age groups. GDP was also associated with decreased injury mortality in all age groups except 15-19 year old females, and 15-24 year old males. GDP became a weaker predictor of mortality during adolescence. Policies to reduce income inequality, rather than prioritising economic growth at all costs, may be needed to improve adolescent mortality in low and middle-income countries, a key development priority.

40 CFR 166.45 - Duration of crisis exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Duration of crisis exemption. 166.45... EXEMPTION OF FEDERAL AND STATE AGENCIES FOR USE OF PESTICIDES UNDER EMERGENCY CONDITIONS Crisis Exemptions § 166.45 Duration of crisis exemption. A crisis exemption may be authorized for: (a) Only as long as is...

Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

50 CFR 648.54 - State waters exemption.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false State waters exemption. 648.54 Section 648... Atlantic Sea Scallop Fishery § 648.54 State waters exemption. (a) State eligibility for exemption. (1) A state may be eligible for a state waters exemption if it has a scallop fishery and a scallop...

Income inequality and population health: an analysis of panel data for 21 developed countries, 1975-2006.

Science.gov (United States)

Torre, Roberta; Myrskylä, Mikko

2014-03-01

The relative income-health hypothesis postulates that income distribution is an important determinant of population health, but the age and sex patterns of this association are not well known. We tested the relative income-health hypothesis using panel data collected for 21 developed countries over 30 years. Net of trends in gross domestic product per head and unobserved period and country factors, income inequality measured by the Gini index is positively associated with the mortality of males and females at ages 1-14 and 15-49, and with the mortality of females at ages 65-89 albeit less strongly than for the younger age groups. These findings suggest that policies to decrease income inequality may improve health, especially that of children and young-to-middle-aged men and women. The mechanisms behind the income inequality-mortality association remain unknown and should be the focus of future research.

29 CFR 2580.412-29 - Exemption.

Science.gov (United States)

2010-07-01

... Exemptions Savings and Loan Associations Subject to Federal Regulation § 2580.412-29 Exemption. An exemption... Act is granted whereby savings and loan associations (including building and loan associations... for the benefit of their own employees, where such a savings and loan association is the administrator...

7 CFR 922.110 - Container exemption.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Container exemption. 922.110 Section 922.110... COUNTIES IN WASHINGTON Container Exemption; Waivers of Inspection and Certification § 922.110 Container exemption. Whenever container limitations are effective pursuant to § 922.52, a handler may make test...

NM Gross Receipts January - June 2012

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

NM Gross Receipts July - December 2013

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

NM Gross Receipts January - June 2014

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

NM Gross Receipts July - December 2012

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

NM Gross Receipts January - June 2013

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

NM Gross Receipts January - June 2011

Data.gov (United States)

Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

State budget transfers to Health Insurance Funds for universal health coverage: institutional design patterns and challenges of covering those outside the formal sector in Eastern European high-income countries.

Science.gov (United States)

Vilcu, Ileana; Mathauer, Inke

2016-01-15

Many countries from the European region, which moved from a government financed and provided health system to social health insurance, would have had the risk of moving away from universal health coverage if they had followed a "traditional" approach. The Eastern European high-income countries studied in this paper managed to avoid this potential pitfall by using state budget revenues to explicitly pay health insurance contributions on behalf of certain (vulnerable) population groups who have difficulties to pay these contributions themselves. The institutional design aspects of their government revenue transfer arrangements are analysed, as well as their impact on universal health coverage progress. This regional study is based on literature review and review of databases for the performance assessment. The analytical framework focuses on the following institutional design features: rules on eligibility for contribution exemption, financing and pooling arrangements, and purchasing arrangements and benefit package design. More commonalities than differences can be identified across countries: a broad range of groups eligible for exemption from payment of health insurance contributions, full state contributions on behalf of the exempted groups, mostly mandatory participation, integrated pools for both the exempted and contributors, and relatively comprehensive benefit packages. In terms of performance, all countries have high total population coverage rates, but there are still challenges regarding financial protection and access to and utilization of health care services, especially for low income people. Overall, government revenue transfer arrangements to exempt vulnerable groups from contributions are one option to progress towards universal health coverage.

The fading American dream: Trends in absolute income mobility since 1940.

Science.gov (United States)

Chetty, Raj; Grusky, David; Hell, Maximilian; Hendren, Nathaniel; Manduca, Robert; Narang, Jimmy

2017-04-28

We estimated rates of "absolute income mobility"-the fraction of children who earn more than their parents-by combining data from U.S. Census and Current Population Survey cross sections with panel data from de-identified tax records. We found that rates of absolute mobility have fallen from approximately 90% for children born in 1940 to 50% for children born in the 1980s. Increasing Gross Domestic Product (GDP) growth rates alone cannot restore absolute mobility to the rates experienced by children born in the 1940s. However, distributing current GDP growth more equally across income groups as in the 1940 birth cohort would reverse more than 70% of the decline in mobility. These results imply that reviving the "American dream" of high rates of absolute mobility would require economic growth that is shared more broadly across the income distribution. Copyright © 2017, American Association for the Advancement of Science.

20 CFR 401.85 - Exempt systems.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Exempt systems. 401.85 Section 401.85... INFORMATION The Privacy Act § 401.85 Exempt systems. (a) General policy. The Privacy Act permits certain types of specific systems of records to be exempt from some of its requirements. Our policy is to exercise...

26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

Science.gov (United States)

2010-04-01

... interest. The exclusion also applies to amounts taxed to United States shareholders as income of one... shareholders or their successors in interest as subpart F income of the controlled foreign corporation to which... shareholder's successor in interest. If a United States person (as defined in § 1.957-4) acquires from any...

Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange

Directory of Open Access Journals (Sweden)

Teodorescu Mihaela

2017-01-01

The first part of the paper presents the main causes for the divergence between the statutory and effective rate of the corporate income tax, based on the provisions of the Romanian Fiscal Code. The differences between the gross income and the taxable profit, which form the basis for calculating the income tax, are highlighted. The second part is devoted to the methodology for calculating the effective income tax rate and its analysis, based on data from the financial statements published in the post-crisis period by Romanian companies listed on BVB.

17 CFR 247.776 - Exemption from the definition of “broker” for banks effecting certain excepted or exempted...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Exemption from the definition of âbrokerâ for banks effecting certain excepted or exempted transactions in a company's securities... AND EXCHANGE COMMISSION (CONTINUED) REGULATION R-EXEMPTIONS AND DEFINITIONS RELATED TO THE EXCEPTIONS...

17 CFR 247.775 - Exemption from the definition of “broker” for banks effecting certain excepted or exempted...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Exemption from the definition of âbrokerâ for banks effecting certain excepted or exempted transactions in investment company... (CONTINUED) REGULATION R-EXEMPTIONS AND DEFINITIONS RELATED TO THE EXCEPTIONS FOR BANKS FROM THE DEFINITION...

21 CFR 1308.34 - Exempt anabolic steroid products.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Exempt anabolic steroid products. 1308.34 Section... SUBSTANCES Exempt Anabolic Steroid Products § 1308.34 Exempt anabolic steroid products. The list of compounds, mixtures, or preparations that contain an anabolic steroid that have been exempted by the Administrator...

41 CFR 101-39.106 - Unlimited exemptions.

Science.gov (United States)

2010-07-01

...-INTERAGENCY FLEET MANAGEMENT SYSTEMS 39.1-Establishment, Modification, and Discontinuance of Interagency Fleet Management Systems § 101-39.106 Unlimited exemptions. Unlimited exemptions from inclusion in the fleet... below. Unlimited exemptions do not preclude agencies from requesting fleet management services, if...

Protocol: a realist review of user fee exemption policies for health services in Africa.

Science.gov (United States)

Robert, Emilie; Ridde, Valéry; Marchal, Bruno; Fournier, Pierre

2012-01-01

Background Four years prior to the Millenium Development Goals (MDGs) deadline, low- and middle-income countries and international stakeholders are looking for evidence-based policies to improve access to healthcare for the most vulnerable populations. User fee exemption policies are one of the potential solutions. However, the evidence is disparate, and systematic reviews have failed to provide valuable lessons. The authors propose to produce an innovative synthesis of the available evidence on user fee exemption policies in Africa to feed the policy-making process. Methods The authors will carry out a realist review to answer the following research question: what are the outcomes of user fee exemption policies implemented in Africa? why do they produce such outcomes? and what contextual elements come into play? This type of review aims to understand how contextual elements influence the production of outcomes through the activation of specific mechanisms, in the form of context-mechanism-outcome configurations. The review will be conducted in five steps: (1) identifying with key stakeholders the mechanisms underlying user fee exemption policies to develop the analytical framework, (2) searching for and selecting primary data, (3) assessing the quality of evidence using the Mixed-Method Appraisal Tool, (4) extracting the data using the analytical framework and (5) synthesising the data in the form of context-mechanism-outcomes configurations. The output will be a middle-range theory specifying how user fee exemption policies work, for what populations and under what circumstances. Ethics and dissemination The two main target audiences are researchers who are looking for examples to implement a realist review, and policy-makers and international stakeholders looking for lessons learnt on user fee exemption. For the latter, a knowledge-sharing strategy involving local scientific and policy networks will be implemented. The study has been approved by the ethics

Effects of user fee exemptions on the provision and use of maternal health services: a review of literature.

Science.gov (United States)

Hatt, Laurel E; Makinen, Marty; Madhavan, Supriya; Conlon, Claudia M

2013-12-01

User fee removal has been put forward as an approach to increasing priority health service utilization, reducing impoverishment, and ultimately reducing maternal and neonatal mortality. However, user fees are a source of facility revenue in many low-income countries, often used for purchasing drugs and supplies and paying incentives to health workers. This paper reviews evidence on the effects of user fee exemptions on maternal health service utilization, service provision, and outcomes, including both supply-side and demand-side effects. We reviewed 19 peer-reviewed research articles addressing user fee exemptions and maternal health services or outcomes published since 1990. Studies were identified through a USAID-commissioned call for evidence, key word search, and screening process. Teams of reviewers assigned criteria-based quality scores to each paper and prepared structured narrative reviews. The grade of the evidence was found to be relatively weak, mainly from short-term, non-controlled studies. The introduction of user fee exemptions appears to have resulted in increased rates of facility-based deliveries and caesarean sections in some contexts. Impacts on maternal and neonatal mortality have not been conclusively demonstrated; exemptions for delivery care may contribute to modest reductions in institutional maternal mortality but the evidence is very weak. User fee exemptions were found to have negative, neutral, or inconclusive effects on availability of inputs, provider motivation, and quality of services. The extent to which user fee revenue lost by facilities is replaced can directly affect service provision and may have unintended consequences for provider motivation. Few studies have looked at the equity effects of fee removal, despite clear evidence that fees disproportionately burden the poor. This review highlights potential and documented benefits (increased use of maternity services) as well as risks (decreased provider motivation and quality

29 CFR 793.20 - Exclusive engagement in exempt work.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Exclusive engagement in exempt work. 793.20 Section 793.20... LABOR STANDARDS ACT Workweek Application of Exemption § 793.20 Exclusive engagement in exempt work. An employee who engages exclusively in a workweek in work which is exempt under section 13(b)(9) is exempt...

Cell Phone Ownership and Service Plans Among Low-Income Smokers: The Hidden Cost of Quitlines.

Science.gov (United States)

Bernstein, Steven L; Rosner, June-Marie; Toll, Benjamin

2016-08-01

Quitlines (QLs) are free, effective sources of treatment for tobacco dependence. Although the QL number is toll-free, the use of cell phones as the sole source of telephony may impose an unintended cost, in terms of cell minutes. To quantify the use of cell-only telephony among self-pay or Medicaid smokers, assess their calling plans, and estimate the impact of a typical course of QL counseling. A survey of smokers age at least 18 years visiting an American urban emergency department from April to July, 2013. Seven-hundred seventy-three smokers were surveyed, of whom 563 (72.8%) were low-income, defined as having Medicaid or no insurance. All low-income smokers had at least one phone: 48 (8.5%) reported land-lines only, 159 (28.2%) land-lines and cells, and 356 (63.2%) cells only. Of the cell phone owners, monthly calling plans provided unlimited minutes for 339/515 (65.8%), at most 250 minutes for 124 (24.1%), and more than 250 minutes for 52 (10.0%). Another recent trial found that QL users make a median of 1 call lasting 28 minutes, with the 75th and 90th percentiles of calls and minutes at 3 and 4 calls, and 48 and 73.6 minutes, respectively. Thus, robust use of QL services could consume 11%-29% of a low-income smoker's typical 250 monthly cell minutes. Among low-income smokers, cell phones are often the sole telephone. Robust use of the QL may impose a substantial burden on low-income smokers' calling plans, and therefore deter use of the QL. Exempting calls to QLs from counting against smokers' plans may help promote QL utilization. Low-income individuals have high rates of smoking, and are more likely to own only cell phones, not landlines, for telephone access. Because cell phone calling plans often have limited numbers of monthly minutes, cell-only individuals may have to spend a substantial proportion of their monthly minutes on QL services. This may act as a deterrent to using an otherwise free, effective means of treatment for tobacco dependence

Regional features of the individual income tax

Directory of Open Access Journals (Sweden)

L. V. Demina

2016-01-01

Full Text Available Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the

42 CFR 7.6 - Exemptions.

Science.gov (United States)

2010-10-01

... BIOLOGICAL STANDARDS AND BIOLOGICAL PREPARATIONS § 7.6 Exemptions. State and local health departments... ministries of health of foreign governments may be exempted from paying user charges, when using biological standards or biological preparations for public health purposes. ...

26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

Science.gov (United States)

2010-04-01

.... (7) Rate of return on investment method. [Reserved] (e) Reductions of sales price in computing gross... production of coke, all bituminous coals in the same marketing area will be considered to be of like kind... this paragraph shall attach to his return a summary statement indicating the prices used by him in...

THE RELATIONSHIP BETWEEN PRIMARY ENERGY CONSUMPTION, PRODUCTION AND GROSS DOMESTIC INCOME (GDP IN TURKEY

Directory of Open Access Journals (Sweden)

ÖZGE KORKMAZ

2013-06-01

Full Text Available The ability to reach a sustainable economic growth of countries initially depends on the usage of energy resources efficiently. But an unequal  distribution of energy resources in the world increases the dependency on energy in countries which have insufficient energy resources such as Turkey. Therefore, it has a great importance to analyze the share of imported energy resources for economic growth. The correlation between energy consumption and changes in gross domestic product, increases the importance of energy policies while determining  the economical policies of countries. In this study, the causality relationship between energy consumption, energy generation  and GDP in Turkey are examined using annual data for the period 1960-2009. Johansen Cointegration Causality Test and Vector Error Correction Mechanism (VECM is used for this study. Empirical results for the period under discussion there is a relationship between the variables and error correction mechanism based on long-term Granger causality test. It showed that  bileteral causality  with the energy consumption to GDP.

Higher Education R&D and Productivity Growth: An Empirical Study on High-Income OECD Countries

Science.gov (United States)

Eid, Ashraf

2012-01-01

This paper is a macro study on higher education R&D and its impact on productivity growth. I measure the social rate of return on higher education R&D in 17 high-income OECD countries using country level data on the percentage of gross expenditure on R&D performed by higher education, business, and government sectors over the period…

40 CFR 1042.635 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false National security exemption. 1042.635... Compliance Provisions § 1042.635 National security exemption. The standards and requirements of this part and... government responsible for national defense. (b) Manufacturers may request a national security exemption for...

Measurement of gross alpha, gross beta, radon and radium activity concentrations in aqueous samples using liquid scintillation technique

International Nuclear Information System (INIS)

Zaini Hamzah; Ahmad Saat; Masitah Alias; Siti Afiqah Abdul Rahman; Mohamed Kasim; Abdul Kadir Ishak

2011-01-01

Recently, Malaysia has taken a positive step toward providing a better water quality by introducing more water quality parameters into its Water Quality Standard. With regard to the natural radionuclides that may present in the water, 3 parameters were introduced that is gross alpha, gross beta and radium which need to be measured and cannot exceed 0.1, 1.0 and 1.0 Bq/ L respectively. This study was conducted to develop a more practical method in measuring these parameters in aqueous environmental samples. Besides having a lot of former tin mining areas, some part of Malaysia is located on the granitic rock which also contributes to a certain extent the amount of natural radionuclides such as uranium and thorium. For all we know these two radionuclides are the origin of other radionuclides being produced from their decay series. The State of Kelantan was chosen as the study area, where the water samples were collected from various part of the Kelantan River. 25 liters of samples were collected, acidify to pH 2 and filtered before the analysis. Measurement of these parameters was done using liquid scintillation counter (LSC). The LSC was set up to the optimum discriminator level and counting was done using alpha-beta mode. The results show that gross alpha and beta can be measured using scintillation cocktail and radium and radon using extraction method. The results for gross alpha, gross beta, 222 Ra and 226 Ra are 0.39-6.42, 0.66-16.18, 0.40-4.65 and 0.05-0.56 Bq/ L. MDA for gross alpha, gross beta and radium is 0.03, 0.08 and 0.00035 Bq/ L respectively. (Author)

29 CFR 779.347 - Exemption limited to “recognized retail establishment”; factories not exempt.

Science.gov (United States)

2010-07-01

... under the exemption are custom tailor shops, candy shops, ice cream parlors, bakeries, drug stores, optometrist establishments, retail ice plants and other local retail establishments which make or process the... industry. This test limits the exemption to retail establishments only, and excludes factories as such and...

Determination of gross alpha and gross beta in soil around repository facility at Bukit Kledang, Perak, Malaysia

Science.gov (United States)

Adziz, Mohd Izwan Abdul; Siong, Khoo Kok

2018-04-01

Recently, the Long Term Storage Facility (LTSF) in Bukit Kledang, Perak, Malaysia, has been upgraded to repository facility upon the completion of decontamination and decommissioning (D&D) process. Thorium waste and contaminated material that may contain some minor amounts of thorium hydroxide were disposed in this facility. This study is conducted to determine the concentrations of gross alpha and gross beta radioactivities in soil samples collected around the repository facility. A total of 12 soil samples were collected consisting 10 samples from around the facility and 2 samples from selected residential area near the facility. In addition, the respective dose rates were measured 5 cm and 1 m above the ground by using survey meter with Geiger Muller (GM) detector and Sodium Iodide (NaI) detector. Soil samples were collected using hand auger and then were taken back to the laboratory for further analysis. Samples were cleaned, dried, pulverized and sieved prior to analysis. Gross alpha and gross beta activity measurements were carried out using gas flow proportional counter, Canberra Series 5 XLB - Automatic Low Background Alpha and Beta Counting System. The obtained results show that, the gross alpha and gross beta activity concentration ranged from 1.55 to 5.34 Bq/g with a mean value of 3.47 ± 0.09 Bq/g and 1.64 to 5.78 Bq/g with a mean value of 3.49 ± 0.09 Bq/g, respectively. These results can be used as an additional data to represent terrestrial radioactivity baseline data for Malaysia environment. This estimation will also serve as baseline for detection of any future related activities of contamination especially around the repository facility area.

40 CFR 91.1008 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false National security exemption. 91.1008... Engines § 91.1008 National security exemption. (a)(1) Any marine SI engine, otherwise subject to this part... for purposes of national security. No request for exemption is necessary. (2) Manufacturers may...

40 CFR 89.908 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false National security exemption. 89.908... Provisions § 89.908 National security exemption. (a)(1) Any nonroad engine, otherwise subject to this part... regulations for purposes of national security. No request for exemption is necessary. (2) Manufacturers may...

Exemption values and measurements in international comparison

International Nuclear Information System (INIS)

Neider, R.

1994-01-01

Activities are developed worldwide to systematically derive exemption limits or exemption values (IAEA, ICRP, Radiation Protection Ordinance) for different applications according to uniform principles. An important step in this regard is the adoption of the new guideline of the EU Council on radiation protection. Also regarding a uniform definition of the exemption of material from nuclear installations, agreement should be reached soon in Europe. Due to different concepts of ultimate disposal of radioactive wastes, in particular low level wastes, internationally there is no prospect of a uniform regulation concerning the exemption of very low level wastes, while in Germany a corresponding recommendation has already been made by the radiation protection commission. The exemption limits valid at present are mentioned. (orig./HP) [de

48 CFR 2804.506 - Exemptions.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Exemptions. 2804.506 Section 2804.506 Federal Acquisition Regulations System DEPARTMENT OF JUSTICE General ADMINISTRATIVE MATTERS Electronic Commerce in Contracting 2804.506 Exemptions. Pursuant to FAR 4.506(b), all...

29 CFR 541.708 - Combination exemptions.

Science.gov (United States)

2010-07-01

... DELIMITING THE EXEMPTIONS FOR EXECUTIVE, ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES..., professional, outside sales and computer employees may qualify for exemption. Thus, for example, an employee...

FRENCH TAXES NOTIFICATION OF JULY/AUGUST 2001 RELATING TO THE 2000 INCOME DECLARATION

CERN Document Server

HR Division

2001-01-01

Members of the personnel residing in France who are not of French nationality are about to receive or have already received at their home addresses a document from their Centre des Impôts (CDI) [The Tax Office], which is drafted in a way that raises a number of questions. On page 1 of this pre-printed recto/verso form appears a computer print-out of the following statements: "LA DECLARATION QUE VOUS AVEZ DEPOSEE NE COMPORTE AUCUN REVENU POUR L'ANNEE 2000. JE VOUS INFORME QUE LE PRESENT AVIS NE CONSTITUE PAS UN JUSTIFICATIF D'ABSENCE DE TOUT REVENU. VOUS AVEZ DES REVENUS PERCUS EN PROVENANCE D'ORGANISMES INTERNATIONAUX, DE MISSIONS DIPLOMATIQUES OU CONSULAIRES EXONERES D'IMPOT EN FRANCE. INDIQUEZ-LES AU BAS DE CET AVIS.' (i.e. The declaration which you have returned shows no income for 2000. I would like to inform you that this notification does not represent certification of the absence of any income. You receive income from an international organization or a displomatic mission or consulate which is exempt...

FRENCH TAXES NOTIFICATION OF JULY/AUGUST 2000 RELATING TO THE 1999 INCOME DECLARATION

CERN Document Server

2000-01-01

Members of the personnel residing in France who are not of French nationality are about to receive or have already received at their home addresses a document from their Centre des Impôts (CDI) [The Tax Office], which is drafted in a way that raises a number of questions. On page 1 of this pre-printed recto/verso form appears a computer printout of the following statements: 'LA DECLARATION QUE VOUS AVEZ DEPOSEE NE COMPORTE AUCUN REVENU POUR L'ANNEE 1999. JE VOUS INFORME QUE LE PRESENT AVIS NE CONSTITUE PAS UN JUSTIFICATIF D'ABSENCE DE TOUT REVENU. VOUS AVEZ DES REVENUS PERCUS EN PROVENANCE D'ORGANISMES INTERNATIONAUX, DE MISSIONS DIPLOMATIQUES OU CONSULAIRES EXONERES D'IMPOT EN FRANCE. INDIQUEZ-LES AU BAS DE CET AVIS.' (i.e. The declaration which you have returned shows no income for 1999. I would like to inform you that this notification does not represent certification of the absence of any income. You receive income from an international organisation or a diplomatic mission or consulate which is exempt fr...

Income Inequality, Economic Growth and Stroke Mortality in Brazil: Longitudinal and Regional Analysis 2002-2009.

Directory of Open Access Journals (Sweden)

Natalia Vincens

Full Text Available Stroke accounts for more than 10% of all deaths globally and most of it occurs in low- and middle-income countries (LMIC. Income inequality and gross domestic product (GDP per capita has been associated to stroke mortality in developed countries. In LMIC, GDP per capita is considered to be a more relevant health determinant than income inequality. This study aims to investigate if income inequality is associated to stroke mortality in Brazil at large, but also on regional and state levels, and whether GDP per capita modulates the impact of this association.Stroke mortality rates, Gini index and GDP per capita data were pooled for the 2002 to 2009 period from public available databases. Random effects models were fitted, controlling for GDP per capita and other covariates.Income inequality was independently associated to stroke mortality rates, even after controlling for GDP per capita and other covariates. GDP per capita reduced only partially the impact of income inequality on stroke mortality. A decrease in 10 points in the Gini index was associated with 18% decrease in the stroke mortality rate in Brazil.Income inequality was independently associated to stroke mortality in Brazil.

Income Inequality, Economic Growth and Stroke Mortality in Brazil: Longitudinal and Regional Analysis 2002-2009.

Science.gov (United States)

Vincens, Natalia; Stafström, Martin

2015-01-01

Stroke accounts for more than 10% of all deaths globally and most of it occurs in low- and middle-income countries (LMIC). Income inequality and gross domestic product (GDP) per capita has been associated to stroke mortality in developed countries. In LMIC, GDP per capita is considered to be a more relevant health determinant than income inequality. This study aims to investigate if income inequality is associated to stroke mortality in Brazil at large, but also on regional and state levels, and whether GDP per capita modulates the impact of this association. Stroke mortality rates, Gini index and GDP per capita data were pooled for the 2002 to 2009 period from public available databases. Random effects models were fitted, controlling for GDP per capita and other covariates. Income inequality was independently associated to stroke mortality rates, even after controlling for GDP per capita and other covariates. GDP per capita reduced only partially the impact of income inequality on stroke mortality. A decrease in 10 points in the Gini index was associated with 18% decrease in the stroke mortality rate in Brazil. Income inequality was independently associated to stroke mortality in Brazil.

75 FR 60862 - Qualification of Drivers; Exemption Renewals; Vision

Science.gov (United States)

2010-10-01

...-2006-24015; FMCA- 2008-0106; FMCSA-2008-0174] Qualification of Drivers; Exemption Renewals; Vision.... SUMMARY: FMCSA previously announced its decision to renew the exemptions from the vision requirement in... exempt individuals from the vision requirement if the exemptions granted will not compromise safety. The...

40 CFR 94.908 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false National security exemption. 94.908... § 94.908 National security exemption. (a)(1) Any marine engine, otherwise subject to this part, that is... regulations in this subpart for reasons of national security. No request for this exemption is necessary. (2...

17 CFR 39.2 - Exemption.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Exemption. 39.2 Section 39.2 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES CLEARING ORGANIZATIONS § 39.2 Exemption. A derivatives clearing organization and the clearing of agreements, contracts and...

17 CFR 37.2 - Exemption.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Exemption. 37.2 Section 37.2 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES TRANSACTION EXECUTION FACILITIES § 37.2 Exemption. Contracts, agreements or transactions traded on a derivatives transaction...

5 CFR 1304.4606 - Exemptions.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Exemptions. 1304.4606 Section 1304.4606 Administrative Personnel OFFICE OF MANAGEMENT AND BUDGET ADMINISTRATIVE PROCEDURES POST EMPLOYMENT CONFLICT OF INTEREST § 1304.4606 Exemptions. (a) General. (1) Communications made solely to furnish scientific or...

The relation between household income and surgical outcome in the Dutch setting of equal access to and provision of healthcare.

Science.gov (United States)

Ultee, Klaas H J; Tjeertes, Elke K M; Bastos Gonçalves, Frederico; Rouwet, Ellen V; Hoofwijk, Anton G M; Stolker, Robert Jan; Verhagen, Hence J M; Hoeks, Sanne E

2018-01-01

The impact of socioeconomic disparities on surgical outcome in the absence of healthcare inequality remains unclear. Therefore, we set out to determine the association between socioeconomic status (SES), reflected by household income, and overall survival after surgery in the Dutch setting of equal access and provision of care. Additionally, we aim to assess whether SES is associated with cause-specific survival and major 30-day complications. Patients undergoing surgery between March 2005 and December 2006 in a general teaching hospital in the Netherlands were prospectively included. Adjusted logistic and cox regression analyses were used to assess the independent association of SES-quantified by gross household income-with major 30-day complications and long-term postoperative survival. A total of 3929 patients were included, with a median follow-up of 6.3 years. Low household income was associated with worse survival in continuous analysis (HR: 1.05 per 10.000 euro decrease in income, 95% CI: 1.01-1.10) and in income quartile analysis (HR: 1.58, 95% CI: 1.08-2.31, first [i.e. lowest] quartile relative to the fourth quartile). Similarly, low income patients were at higher risk of cardiovascular death (HR: 1.26 per 10.000 decrease in income, 95% CI: 1.07-1.48, first income quartile: HR: 3.10, 95% CI: 1.04-9.22). Household income was not independently associated with cancer-related mortality and major 30-day complications. Low SES, quantified by gross household income, is associated with increased overall and cardiovascular mortality risks among surgical patients. Considering the equality of care provided by this study setting, the associated survival hazards can be attributed to patient and provider factors, rather than disparities in healthcare. Increased physician awareness of SES as a risk factor in preoperative decision-making and focus on improving established SES-related risk factors may improve surgical outcome of low SES patients.

Population increase, economic growth, educational inequality, and income distribution: some recent evidence.

Science.gov (United States)

Ram, R

1984-04-01

The relationship between population increase, economic growth, education and income inequality was examined in a cross-section study based on data from 26 developing and 2 developed countries. As other studies have noted, high population growth is associated with a less equal income distribution. A 1 percentage point reduction in the rate of population growth tends to raise the income share of the poorest 80% in the less developed world by almost 5 percentage points and is associated with a 1.7 percentage point increase in the income share of the poorest 40%. The relationship between short-run income growth and equality, on the other hand, is strong and positive. Estimates suggest that a 1 percentage point increase in the short-run rate of growth of the gross domestic product (GDP) increases the income share of the bottom 80% by about 2 percentage points and that of the poorest 40% by almost 1 percentage point. Although higher mean schooling appears to be a mild equalizer, educational inequality does not appear to have an adverse effect on income distribution. Overall, these results challenge the widely held belief that there must be a growth-equity trade-off. Moreover, they suggest that the impact of educational inequality on income distribution may be different from that observed in earlier studies, implying a need for caution in using these earlier results as a basis for educational policy development.

19 CFR 148.55 - Exemption for articles bearing American trademark.

Science.gov (United States)

2010-04-01

... registered with the U.S. Patent and Trademark Office and recorded with Customs. The exemption may be applied... 19 Customs Duties 2 2010-04-01 2010-04-01 false Exemption for articles bearing American trademark... § 148.55 Exemption for articles bearing American trademark. (a) Application of exemption. An exemption...

40 CFR 166.49 - Public notice of crisis exemptions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Public notice of crisis exemptions... PROGRAMS EXEMPTION OF FEDERAL AND STATE AGENCIES FOR USE OF PESTICIDES UNDER EMERGENCY CONDITIONS Crisis Exemptions § 166.49 Public notice of crisis exemptions. (a) Periodic notices. At least quarterly, the...

21 CFR 501.100 - Animal food; exemptions from labeling.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 6 2010-04-01 2010-04-01 false Animal food; exemptions from labeling. 501.100... (CONTINUED) ANIMAL DRUGS, FEEDS, AND RELATED PRODUCTS ANIMAL FOOD LABELING Exemptions From Animal Food Labeling Requirements § 501.100 Animal food; exemptions from labeling. (a) The following foods are exempt...

14 CFR 302.310 - Exemptions on the Department's initiative.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Exemptions on the Department's initiative... and Certain Other Proceedings § 302.310 Exemptions on the Department's initiative. The Department may grant exemptions on its own initiative when it finds that such exemptions are required by the...

7 CFR 1230.102 - Exemption.

Science.gov (United States)

2010-01-01

... documentation to the Board and request an exemption from assessment on 100 percent organic porcine animals or... percent organic porcine animals or pork and pork products bearing this HTS classification assigned by the... for exemption. Reasons for conventional sales include lack of demand for organic products, isolated...

7 CFR 930.162 - Exemptions.

Science.gov (United States)

2010-01-01

... MICHIGAN, NEW YORK, PENNSYLVANIA, OREGON, UTAH, WASHINGTON, AND WISCONSIN Administrative Rules and Regulations § 930.162 Exemptions. (a) General. Tart cherries which are used for the purpose of new product... and/or new markets for tart cherry products. Any exemption for experimental work shall be limited in...

Validating the Rett Syndrome Gross Motor Scale.

Science.gov (United States)

Downs, Jenny; Stahlhut, Michelle; Wong, Kingsley; Syhler, Birgit; Bisgaard, Anne-Marie; Jacoby, Peter; Leonard, Helen

2016-01-01

Rett syndrome is a pervasive neurodevelopmental disorder associated with a pathogenic mutation on the MECP2 gene. Impaired movement is a fundamental component and the Rett Syndrome Gross Motor Scale was developed to measure gross motor abilities in this population. The current study investigated the validity and reliability of the Rett Syndrome Gross Motor Scale. Video data showing gross motor abilities supplemented with parent report data was collected for 255 girls and women registered with the Australian Rett Syndrome Database, and the factor structure and relationships between motor scores, age and genotype were investigated. Clinical assessment scores for 38 girls and women with Rett syndrome who attended the Danish Center for Rett Syndrome were used to assess consistency of measurement. Principal components analysis enabled the calculation of three factor scores: Sitting, Standing and Walking, and Challenge. Motor scores were poorer with increasing age and those with the p.Arg133Cys, p.Arg294* or p.Arg306Cys mutation achieved higher scores than those with a large deletion. The repeatability of clinical assessment was excellent (intraclass correlation coefficient for total score 0.99, 95% CI 0.93-0.98). The standard error of measurement for the total score was 2 points and we would be 95% confident that a change 4 points in the 45-point scale would be greater than within-subject measurement error. The Rett Syndrome Gross Motor Scale could be an appropriate measure of gross motor skills in clinical practice and clinical trials.

45 CFR 5b.11 - Exempt systems.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Exempt systems. 5b.11 Section 5b.11 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PRIVACY ACT REGULATIONS § 5b.11 Exempt systems. (a) General policy. The Act permits certain types of specific systems of records to be exempt from...

28 CFR 16.84 - Exemption of Immigration Appeals System.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Exemption of Immigration Appeals System... MATERIAL OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.84 Exemption of Immigration...) Decisions of the Board of Immigration Appeals (JUSTICE/BIA-001). This exemption applies only to the extent...

ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY

Directory of Open Access Journals (Sweden)

Renata BUDLEWSKA

2015-08-01

Full Text Available Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the agricultural sector receives additional support, which officially is not subject to public control, at the same time contributing to a considerable burden of EU budgets. The aim of the article is to evaluate the selected tax expenditures addressed to farmers, contained in the German personal income tax. The paper is an attempt to answer the question, whether the method for estimating income from agricultural production used in the German personal income tax law has an impact on reducing tax burdens of farm owners and what the consequences are for the agricultural sector, especially in the area of changes in the area structure of farms.

22 CFR 1102.8 - Exemptions.

Science.gov (United States)

2010-04-01

... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... FREEDOM OF INFORMATION ACT § 1102.8 Exemptions. (a) 5 U.S.C. 552(b) provides that the requirements of the... under other laws. Specifically exempted from disclosure by statute, provided that the statute— (i...

Quantum Gross-Pitaevskii Equation

Directory of Open Access Journals (Sweden)

Jutho Haegeman, Damian Draxler, Vid Stojevic, J. Ignacio Cirac, Tobias J. Osborne, Frank Verstraete

2017-07-01

Full Text Available We introduce a non-commutative generalization of the Gross-Pitaevskii equation for one-dimensional quantum gasses and quantum liquids. This generalization is obtained by applying the time-dependent variational principle to the variational manifold of continuous matrix product states. This allows for a full quantum description of many body system ---including entanglement and correlations--- and thus extends significantly beyond the usual mean-field description of the Gross-Pitaevskii equation, which is known to fail for (quasi one-dimensional systems. By linearizing around a stationary solution, we furthermore derive an associated generalization of the Bogoliubov -- de Gennes equations. This framework is applied to compute the steady state response amplitude to a periodic perturbation of the potential.

Experiences on current national income measures with reference to environmental and natural resources

International Nuclear Information System (INIS)

Franzese, R.; Gaudioso, D.

1995-06-01

The environment provides both a source of goods and services and a 'sink' for residues of the production and consumption processes. This is not reflected into conventional estimate of GDP (gross domestic product), the most commonly used measure of aggregate income. The purpose of this paper is to explore whether environmentally-adjusted national income measure can be derived. In the first part, the authors discuss both the shortcomings of the current national income measures, with reference to environmental and natural resources, and the debate on this issues; then they analyse the existing experiences to provide environmentally-adjusted indicators of national accounts. In the second part, the authors present an evaluation of the costs of environmental degradation in Italy in the period 1988-1990, based on the methodologies adopted in a pilot study carried out by UNSO (United Nations Statistical Office) and the World Bank for Mexico

Opportunities for Prevention: Assessing Where Low-Income Patients Seek Care for Preventable Coronary Artery Disease.

Science.gov (United States)

Klaiman, Tamar A; Valdmanis, Vivian G; Bernet, Patrick; Moises, James

2015-10-01

The Affordable Care Act has many aspects that are aimed at improving health care for all Americans, including mandated insurance coverage for individuals, as well as required community health needs assessments (CHNAs), and reporting of investments in community benefit by nonprofit hospitals in order to maintain tax exemptions. Although millions of Americans have gained access to health insurance, many--often the most vulnerable--remain uninsured, and will continue to depend on hospital community benefits for care. Understanding where patients go for care can assist hospitals and communities to develop their CHNA and implementation plans in order to focus resources where the need for prevention is greatest. This study evaluated patient care-seeking behavior among patients with coronary artery disease (CAD) in Florida in 2008--analyzed in 2013--to assess whether low-income patients accessed specific safety net hospitals for treatment or received care from hospitals that were geographically closer to their residence. This study found evidence that low-income patients went to hospitals that treated more low-income patients, regardless of where they lived. The findings demonstrate that hospitals-especially public safety net hospitals with a tradition of treating low-income patients suffering from CAD-should focus prevention activities where low-income patients reside.

The effect of breast cancer on personal income three years after diagnosis by cancer stage and education

DEFF Research Database (Denmark)

Andersen, Ingelise; Kolodziejczyk, Christophe; Thielen, Karsten

2015-01-01

Background: The purpose of this study was to investigate whether there is an association between stage of incident breast cancer (BC) and personal income three years after diagnosis. The analysis further considered whether the association differed among educational groups. Methods: The study...... was based on information from Danish nationwide registers. A total of 7,372 women aged 30¿60 years diagnosed with BC, 48% with metastasis, were compared to 213,276 controls. Generalised linear models were used to estimate the effect of a cancer diagnosis on personal gross income three years after diagnosis......, stratified by education and stage of cancer. The models were adjusted for income two years prior to cancer diagnosis and demographic, geographic and co-morbidity covariates. Results: Adjusting for income two years prior to cancer diagnosis and other baseline covariates (see above), cancer had a minor effect...

29 CFR 2580.412-30 - Conditions of exemption.

Science.gov (United States)

2010-07-01

... BONDING RULES Exemptions Savings and Loan Associations Subject to Federal Regulation § 2580.412-30 Conditions of exemption. This exemption applies only to those savings and loan associations (including building and loan associations, cooperative banks and homestead associations) subject to regulation and...

38 CFR 1.582 - Exemptions.

Science.gov (United States)

2010-07-01

... Privacy Act in accordance with exemptions (j) and (k) of 5 U.S.C. 552a. (b) Exemption of Inspector General... with authorities, constitute an unwarranted invasion of personal privacy of others, disclose the... fear of reprisal, or fear of breach of promises of anonymity and confidentiality. This could compromise...

29 CFR 570.72 - Exemptions.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Exemptions. 570.72 Section 570.72 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS CHILD LABOR... the Employment of Children Below the Age of 16 § 570.72 Exemptions. (a) Student-learners. The findings...

Gross motor skill development of kindergarten children in Japan.

Science.gov (United States)

Aye, Thanda; Kuramoto-Ahuja, Tsugumi; Sato, Tamae; Sadakiyo, Kaori; Watanabe, Miyoko; Maruyama, Hitoshi

2018-05-01

[Purpose] The purposes of this study were to assess and explore the gender-based differences in gross motor skill development of 5-year-old Japanese children. [Subjects and Methods] This cross-sectional study recruited 60 healthy 5-year-old (third-year kindergarten, i.e., nencho ) children (34 boys, 26 girls) from one local private kindergarten school in Otawara city, Tochigi Prefecture, Japan. Gross motor skills, including six locomotor and six object control skills, were assessed using the test of gross motor development, second edition (TGMD-2). All subjects performed two trials of each gross motor skill, and the performances were video-recorded and scored. Assessment procedures were performed according to the standardized guidelines of the TGMD-2. [Results] The majority of subjects had an average level of overall gross motor skills. Girls had significantly better locomotor skills. Boys had significantly better object control skills. [Conclusion] The gross motor skill development of 5-year-old Japanese children involves gender-based differences in locomotor and object control skills. This study provided valuable information that can be used to establish normative references for the gross motor skills of 5-year-old Japanese children.

Validating the Rett Syndrome Gross Motor Scale.

Directory of Open Access Journals (Sweden)

Jenny Downs

Full Text Available Rett syndrome is a pervasive neurodevelopmental disorder associated with a pathogenic mutation on the MECP2 gene. Impaired movement is a fundamental component and the Rett Syndrome Gross Motor Scale was developed to measure gross motor abilities in this population. The current study investigated the validity and reliability of the Rett Syndrome Gross Motor Scale. Video data showing gross motor abilities supplemented with parent report data was collected for 255 girls and women registered with the Australian Rett Syndrome Database, and the factor structure and relationships between motor scores, age and genotype were investigated. Clinical assessment scores for 38 girls and women with Rett syndrome who attended the Danish Center for Rett Syndrome were used to assess consistency of measurement. Principal components analysis enabled the calculation of three factor scores: Sitting, Standing and Walking, and Challenge. Motor scores were poorer with increasing age and those with the p.Arg133Cys, p.Arg294* or p.Arg306Cys mutation achieved higher scores than those with a large deletion. The repeatability of clinical assessment was excellent (intraclass correlation coefficient for total score 0.99, 95% CI 0.93-0.98. The standard error of measurement for the total score was 2 points and we would be 95% confident that a change 4 points in the 45-point scale would be greater than within-subject measurement error. The Rett Syndrome Gross Motor Scale could be an appropriate measure of gross motor skills in clinical practice and clinical trials.

14 CFR 399.21 - Charter exemptions (except military).

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Charter exemptions (except military). 399.21 Section 399.21 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Authority § 399.21 Charter exemptions (except military). In deciding applications for exemptions from...

The Gross-Llewellyn Smith sum rule

International Nuclear Information System (INIS)

Scott, W.G.

1981-01-01

We present the most recent data on the Gross-Llewellyn Smith sum rule obtained from the combined BEBC Narrow Band Neon and GGM-PS Freon neutrino/antineutrino experiments. The data for the Gross-Llewellyn Smith sum rule as a function of q 2 suggest a smaller value for the QCD coupling constant parameter Λ than is obtained from the analysis of the higher moments. (author)

Exemption from regulatory control of nuclear wastes

International Nuclear Information System (INIS)

1992-01-01

The guide specifies the principles and criteria for the exemption of the low-level radioactive wastes for disposal, reuse or recycle. The basic radiation protection criteria are consistent with those given in the IAEA Safety Series No. 89. The guide allows two options for exemption: unrestricted or restricted. Unrestricted exemption is possible if the waste meets fairly strict activity levels. In case of restricted exemption, the receiver and further treatment of disposal of waste must be adequately specified and the compliance with radiation protection criteria must be analyzed. Some guidance on the methods for monitoring the activity in waste is also given. (5 refs.)

23 CFR 750.503 - Exemptions.

Science.gov (United States)

2010-04-01

... services offered at the same enterprise in the defined area in the interest of the traveling public that...) requested for exemption, a listing of signs to be exempted, their location, and the name of the enterprise advertised on May 5, 1976. (3) The application of the requirements and method to the defined areas...

48 CFR 252.229-7002 - Customs exemptions (Germany).

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Customs exemptions... of Provisions And Clauses 252.229-7002 Customs exemptions (Germany). As prescribed in 229.402-70(b), use the following clause: Customs Exemptions (Germany) (JUN 1997) Imported products required for the...

Alternative Measure of Wellbeing: Bhutan's Gross National ...

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

There is growing demand for innovative yet rigorous measures of national wellbeing beyond gross domestic product. In 2008, the Centre for Bhutan Studies - Bhutan's main policy research centre - posted data from a preliminary survey of the country's Gross National Happiness (GNH). The Centre for Bhutan Studies ...

9 CFR 590.660 - Inspection of exempted plants.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Inspection of exempted plants. 590.660... Products Plants § 590.660 Inspection of exempted plants. Duly authorized representatives of the Administrator shall make such periodic inspections of exempted plants and records thereof as the Administrator...

22 CFR 505.13 - General exemptions (Subsection (j)).

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true General exemptions (Subsection (j)). 505.13... exemptions (Subsection (j)). (a) General exemptions are available for systems of records which are maintained by the Central Intelligence Agency (Subsection (j)(1)), or maintained by an agency which performs as...

48 CFR 252.229-7005 - Tax exemptions (Spain).

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax exemptions (Spain... of Provisions And Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70(e), use the following clause: Tax Exemptions (Spain) (JUN 1997) (a) The Contractor represents that the...

7 CFR 1424.7 - Gross payable units.

Science.gov (United States)

2010-01-01

... payments (APP), and base production payments (BPP). Repayment rates shall be based on previous payment... 50 gallons of net production increase. (2) For BPP, which will be made on production not eligible for... biodiesel production gross payable units. (3) Adding the APP and BPP to determine biodiesel gross payable...

5 CFR 1631.17 - Deletion of exempted information.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Deletion of exempted information. 1631.17... Deletion of exempted information. Where requested records contain matters which are exempted under 5 U.S.C... disclosed by the Board with deletions. To each such record, the Board shall attach a written justification...

The law and financial transparency in churches: reconsidering the form 990 exemption

Directory of Open Access Journals (Sweden)

John Montague

2014-10-01

Full Text Available Il contributo - già apparso su Cardozo Law Review, vol. 35, october 2013, n. 1, pp. 213-265 - è ora pubblicato per la cortesia dell’EditoreTABLE OF CONTENTS: Introduction - I. Legislative History A. Early Legislative History of the Information Return Requirement - The Revenue Act of 1943 - 2. The Imposition of the Unrelated Business Income Tax in 1950 - 3. Expanding the Information Return and Unrelated Business Income Tax in 1969 - B. Televangelist Scandals During the 1980s - C. Recent Legislative History of the Information Return - 1. The William Aramony Scandal and Aftermath - 2. Recent Revisions to Form -II. Increased public access to and use of FORM 990 Information Returns - III. Churches should not be exempt from filing form - A. Churches Are Especially Susceptible to Financial Abuses /- 1. Many Churches Lack Basic Forms of Oversight and Accountability, Revealing Too Much Trust in the Honesty of Religious People - 2. Churches Where Power is Concentrated in the Hands of One Leader Provide the Ideal Structure for Financial Abuse - 3. Even at Churches with More Independent Boards, Leaders Still Maintain Undue Influence - 4. The Nature of Spiritual Leadership Gives Church Pastors Extraordinary Power - 5. Hierarchical Churches also Lack Proper Financial Oversight, and Lay Members Have Little Say in Accountability - B. Churches Themselves Would Benefit from Increased Transparency and Accountability - 1. Greater Transparency May Increase Donations - 2. Requiring Transparency Would Mitigate the Inevitable Fall in Donations from Scandals at Similar Institutions -3. Financial and Other Scandals, Caused or Exacerbated by Lack of Transparency, Have the Potential to Damage the Spiritual Lives of Churchgoers - C. Many Churchgoers Would Likely Welcome More Financial Transparency - D. Financial Transparency is Consistent with the Teachings of Many Churches - E. Self-Regulation Is Insufficient to Prevent Financial Abuse

Gross Sales Tax Collections

Data.gov (United States)

City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

Loovkirjutamist õpetab Philip Gross

Index Scriptorium Estoniae

2011-01-01

T.S. Elioti luulepreemia laureaat Philip Gross on Tallinna Ülikooli talvekooli rahvusvahelise kursuse "Poetry: A Conversation between Words and Silence" läbiviija. Oma seminarides keskendub ta lisaks loovkirjutamisele ka loova lugemise vajadusele

18 CFR 4.105 - Action on exemption applications.

Science.gov (United States)

2010-04-01

... DETERMINATION OF PROJECT COSTS Exemption of Small Hydroelectric Power Projects of 5 Megawatts or Less § 4.105... exemption of a small hydroelectric power project from provisions of Part I of the Act other than the... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Action on exemption...

32 CFR 811.5 - Customers exempt from fees.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Customers exempt from fees. 811.5 Section 811.5..., DISSEMINATION, AND SALE OF VISUAL INFORMATION MATERIALS § 811.5 Customers exempt from fees. Title III of the 1968 Intergovernmental Cooperation Act (42 U.S.C. 4201, 4231, and 4233) exempts some customers from...

75 FR 1449 - Qualification of Drivers; Exemption Applications; Diabetes

Science.gov (United States)

2010-01-11

...-2009-0289] Qualification of Drivers; Exemption Applications; Diabetes AGENCY: Federal Motor Carrier... decision to exempt forty-one individuals from its rule prohibiting persons with insulin-treated diabetes... notice of receipt of Federal diabetes exemption applications from forty-one individuals and requested...

The determination of the national background radioactivity of gross alpha and gross beta in water samples at the PUSPATI site and its neutrons

International Nuclear Information System (INIS)

Rahman, M.T.A.

1983-01-01

The determination of the natural background radioactivity in water samples has been made at the PUSPATI site and its environs. The study was performed in January 1981 until June 1981. Samples of river, rain and tap water are periodically collected and analyzed in order to determine gross alpha and gross beta activity. In general, the total radioactivity of water is considerably low. The mean concentration of gross alpha in river water and tap water samples are 1.2 +- 0.1 and 0.2 +- 0.1 pCi/ respectively. The level of gross alpha in rain water is however, below the background rate of the detector. The mean concentration of gross beta in river water, tap water and rain water samples are 4.2 +- 0.6, 1.6 +- 0.3, and 1.9 +- 0.3 pCi/ respectively. (author)

26 CFR 1.504-2 - Certain transfers made to avoid section 504(a).

Science.gov (United States)

2010-04-01

... avoidance of section 504(a), the transferee will not be denied exemption from tax by reason of section 504(b...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.504-2 Certain transfers made to... this section to an organization exempt from tax under section 501(a) may result in loss of exemption by...

75 FR 1453 - Qualification of Drivers; Exemption Renewals; Vision

Science.gov (United States)

2010-01-11

...; Exemption Renewals; Vision AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice... the vision requirement in the Federal Motor Carrier Safety Regulations for 23 individuals. FMCSA has statutory authority to exempt individuals from the vision requirement if the exemptions granted will not...

Educational inequalities in obesity and gross domestic product: evidence from 70 countries.

Science.gov (United States)

Kinge, Jonas Minet; Strand, Bjørn Heine; Vollset, Stein Emil; Skirbekk, Vegard

2015-12-01

We test the reversal hypothesis, which suggests that the relationship between obesity and education depends on the economic development in the country; in poor countries, obesity is more prevalent in the higher educated groups, while in rich countries the association is reversed-higher prevalence in the lower educated. We assembled a data set on obesity and education including 412,921 individuals from 70 countries in the period 2002-2013. Gross domestic product (GDP) per capita was used as a measure of economic development. We assessed the association between obesity and GDP by education using a two-stage mixed effects model. Country-specific educational inequalities in obesity were investigated using regression-based inequality indices. The reversal hypothesis was supported by our results in men and women. Obesity was positively associated with country GDP only among individuals with lower levels of education, while this association was absent or reduced in those with higher levels of education. This pattern was more pronounced in women than in men. Furthermore, educational inequalities in obesity were reversed with GDP; in low-income countries, obesity was more prevalent in individuals with higher education, in medium-income and high-income countries, obesity shifts to be more prevalent among those with lower levels of education. Obesity and economic development were positively associated. Our findings suggest that education might mitigate this effect. Global and national action aimed at the obesity epidemic should take this into account. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Influence of crosstalk phenomenon on the measurement of gross alpha and gross beta radioactivity in drinking water

International Nuclear Information System (INIS)

Gerilemandahu; Haribala; Xu Xiao; Shen Na; Sai Wenga; Bai Guilin; Wang Chengguo

2014-01-01

Objective: To study the influence of crosstalk phenomenon on the measurement of gross radioactivity in drinking water. Methods: The gross activity in different standard materials with different thickness and area was measured using national standard method. Results: There was no obvious change in crosstalk factor with the increase of "2"4"1Am powder amount in the measurement, whereas the larger amount of uranium used might lead to larger crosstalk factor. The different measurement channels resulted in different crosstalk factors. The influence of beta radioactivity on alpha radioactivity measurement was significant. On the contrary, the alpha-to-beta crosstalk factor was negligible. The area of sample plate imposed no significant influence on crosstalk factor. Conclusions: The gross beta activity can be corrected to decrease the influence of alpha radioactivity using powder standard samples, when simultaneous alpha and beta counting mode is applied in measurement grass radioactivity in drinking water. (authors)

41 CFR 128-1.8008 - Exemptions.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Exemptions. 128-1.8008 Section 128-1.8008 Public Contracts and Property Management Federal Property Management Regulations System (Continued) DEPARTMENT OF JUSTICE 1-INTRODUCTION 1.80-Seismic Safety Program § 128-1.8008 Exemptions. The...

40 CFR 147.502 - Aquifer exemptions. [Reserved

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Aquifer exemptions. [Reserved] 147.502... (CONTINUED) STATE, TRIBAL, AND EPA-ADMINISTERED UNDERGROUND INJECTION CONTROL PROGRAMS Florida § 147.502 Aquifer exemptions. [Reserved] ...

Effect of temperate climate tree species on gross ammonification, gross nitrification and N2O formation

Science.gov (United States)

Brüggemann, N.; Rosenkranz, P.; Papen, H.; Butterbach-Bahl, K.

2003-04-01

Microbial nitrogen turnover processes in the soil, like ammonification, nitrification and denitrification, play an important role in the formation of nitrous oxide (N2O): (i) ammonification, because it releases nitrogen from organic material in the form of ammonium (NH4+), which in turn can serve as substrate for nitrification; (ii) nitrification itself (i.e. the turnover of NH4+ to nitrate, NO3-), during which nitric oxide (NO) and N2O can be released as by-products at varying ratios; (iii) denitrification, in which NO3- serves as electron acceptor and is converted to molecular nitrogen (N2) via NO and N2O as intermediates, that can also be partially lost to the atmosphere. Temperate forest soils are a substantial source of atmospheric N2O contributing up to 10% to the total atmospheric N2O budget. However, this figure is afflicted with a huge uncertainty due to a number of factors governing the soil N2O formation, consumption, release and uptake, which are not fully understood at present. To one of these factors belongs the influence of the tree species on nitrogen turnover processes in the soil and the formation of N trace gases related with them. The aim of the present work was to analyse this tree species effect for the temperate climate region. For this purpose the effect of five different temperate tree species, having the same age and growing on the same soil in direct vicinity to each other, on gross ammonification and gross nitrification as well as on N2O formation was investigated. The trees (common beech, Fagus sylvatica; pedunculate oak, Quercus robur; Norway spruce, Picea abies; Japanese larch, Larix leptolepis; mountain pine, Pinus mugo) were part of a species trial in Western Jutland, Denmark, established in 1965 on a former sandy heathland. Samples from the soil under these five tree species were taken in spring and in summer 2002, respectively, differentiating between organic layer and mineral soil. The gross rates of ammonification as well of

41 CFR 109-39.107 - Limited exemptions.

Science.gov (United States)

2010-07-01

..., AND MOTOR VEHICLES 39-INTERAGENCY FLEET MANAGEMENT SYSTEMS 39.1-Establishment, Modification, and Discontinuance of Interagency Fleet Management Systems § 109-39.107 Limited exemptions. The Director, Office of... exemptions from the fleet management system. ...

28 CFR 16.76 - Exemption of Justice Management Division.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Exemption of Justice Management Division. 16.76 Section 16.76 Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.76 Exemption of Justice...

11 CFR 1.14 - Specific exemptions.

Science.gov (United States)

2010-01-01

... to refer apparent violations of the Act to the Attorney General or other law enforcement authorities... 11 Federal Elections 1 2010-01-01 2010-01-01 false Specific exemptions. 1.14 Section 1.14 Federal Elections FEDERAL ELECTION COMMISSION PRIVACY ACT § 1.14 Specific exemptions. (a) No individual, under the...

7 CFR 205.101 - Exemptions and exclusions from certification.

Science.gov (United States)

2010-01-01

... is exempt from certification under subpart E of this part and from submitting an organic system plan... 7 Agriculture 3 2010-01-01 2010-01-01 false Exemptions and exclusions from certification. 205.101...) ORGANIC FOODS PRODUCTION ACT PROVISIONS NATIONAL ORGANIC PROGRAM Applicability § 205.101 Exemptions and...

28 CFR 16.79 - Exemption of Pardon Attorney System.

Science.gov (United States)

2010-07-01

... System (JUSTICE/OPA-001) is to enable the Justice Department to prepare reports and recommendations to... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Exemption of Pardon Attorney System. 16... OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.79 Exemption of Pardon...

Uranium, thorium, gross alpha and gross beta assessment in fountain waters in towns of the Iron Quadrangle, Brazil

International Nuclear Information System (INIS)

Ferreira, Claudia A.; Palmieri, Helena E.L.; Menezes, Maria Angela de B.C.; Chaves, Renata D.A.; Dalmazio, Ilza

2013-01-01

The Iron Quadrangle region is known worldwide for its diversity, both ores and rock types, which record a long and important period of Earth's history. For thousands of years erosive processes have exposed ancient rocks, Archean and Proterozoic, in this region. The concentration of uranium, thorium, gross alpha and gross beta activities has been assessed in 34 fountains water samples collected from different towns in the Iron Quadrangle. The results obtained were compared to values established by CONAMA nº 396/2008 and Decree nº 2914/2011 by the Ministry of Health. For Th in water consumption there is no value established in the Brazilian legislation and the concentrations in all samples were lower than 0.01 μg L -1 . For uranium, the values ranged from less than 0.002 to 0.61 μg L -1 , and all results were lower than the value allowed of 15 μg L -1 and 30 μg L -1 established by the legislations above, respectively. The results for the radiation levels of gross alpha and gross beta activity in some fountains waters were slightly above the limits (0.5 Bq L -1 and 1.0 Bq L -1 ) established by CONAMA nº 396/2008 and Decreet nº 2914/2011, respectively. (author)

Produção e renda bruta de rabanete e alface em cultivo solteiro e consorciado = Yield and gross income of radish and lettuce in monocrop and intercrop system

Directory of Open Access Journals (Sweden)

João Dimas Graciano

2007-07-01

Full Text Available O objetivo do trabalho foi verificar a produtividade e a renda bruta da alface e do rabanete em cultivo solteiro ou consorciado. Foram estudados a cultivar alface Crespa Grand Rapids Nacional e a de rabanete Crimson Vip, em cultivo solteiro com três ou quatro linhas, e os consórcios R4A3 e R3A4. O rabanete cultivado sob quatro fileiras de plantas no canteiro teve aumento significativo de 1,16 t ha-1 de massa fresca de plantas com raiz comercial em relação ao cultivado sob três fileiras. No cultivo solteiro, os maiores valores (16,36 cm de altura, 25,04 cm de diâmetro e 137.780 plantas ha-1 foram obtidoscom quatro fileiras e no consórcio, os maiores valores de altura (13,84 cm e diâmetro (21,86 cm foram com quatro fileiras e o maior número de plantas comerciais (133.220 plantas ha-1 foi com três. A razão de área equivalente (RAE, para o consórcio R4A3 foi de 1,69 e para o consórcio R3A4 foi de 2,05. Ao considerar a renda bruta, o consórcio R3A4 deve ser recomendado já que induziu aumentos monetários de R$ 24.748,00; R$ 1.224,00 e R$ 39.686,00 em relação ao consórcio R4A3 e aos cultivos solteiros com quatro fileiras deplantas de alface e rabanete, respectivamente.The objective of this paper was to verify yield and gross income oflettuce and radish in monocrop and intercrop systems. Crespa Grand Rapids Nacional lettuce and Crimson Vip radish varieties were studied in monocrop system with three and four rows, as well as the R4A3 and R3A4 intercroppings. Radish cultivated under four rows of plants in plot had significant increase of 1.16 t ha-1 of fresh mass in plants with commercial root in relation to those cultivated under three rows. In monocrop system, the highest values (16.36 cm height, 25.04 cm of diameter and 137,780 plants ha-1 were obtained from four rows and with intercrop, the highest values of height (13.84 cm anddiameter (21.86 cm were obtained from four rows, and the highest number of commercial plants (133

Determination of radon daughter activities of different aerosol fractions by gross-α and gross-β measurements

International Nuclear Information System (INIS)

Katona, T.; Kanyar, B.; Jobbagy, V.; Kavasi, N.; Molnar, A.; Imre, K.

2004-01-01

The aim was to determine the radioactivities of the radon progenies ( 218 Po, 214 Pb, 214 Bi and 214 Po) attached to the carrier aerosol particles with respect to the size distribution in order to improve the assessment of the inhalation dose. We derived the radionuclide-specific activity concentrations from gross alpha and gross beta measurements provided during 2 hours after sampling and model calculations including parameter estimation. For the aerosol sampling we used an electrical low pressure impactor, which is able to collect aerosol particles in 12 different diameter ranges. In our test investigations the aerosol particles were collected from a closed chamber in a common laboratory building. The chamber contained a relatively high radon concentration (60-90 kBq/m 3 ) in equilibrium with the short lived daughters generated previously without any additional aerosol sources. For the nuclear measurements of the aerosol samples ZnS/plastic sandwich detectors have been used. The time series data of gross alpha and gross beta activities were fitted simultaneously and the initial activities of the daughters were estimated. According to the results from two different fractions (0.06 and 0.7 μm) just followed the end of sampling they contain a higher 218 Po activity than the 214 Pb and 214 Bi ones. The preliminary assessments for the special air conditions show that the 214 Pb-to- 218 Po activity ratios are higher for the small aerosol particles than for the larger ones. The estimated errors of the initial activities were near to 50% in a large part of cases. (author)

76 FR 20076 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2011-04-11

... in favor of granting a Federal vision exemption to James H. Corby, Thomas E. Moore, and John F... 23 exemption applications, FMCSA exempts, Jody L. Baker, Gary W. Balcom, Jimmie L. Blue, Ronald Cook, James H. Corby, Bobby D. Cox, Wesley M. Creamer, Gerald S. Dennis, Cleveland E. Edwards, Thomas...

78 FR 76399 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-17

...-2013-0185] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 37 individuals from its rule prohibiting persons with insulin-treated diabetes... receipt of Federal diabetes exemption applications from [[Page 76400

7 CFR 985.58 - Exempt oil.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Exempt oil. 985.58 Section 985.58 Agriculture... HANDLING OF SPEARMINT OIL PRODUCED IN THE FAR WEST Order Regulating Handling Volume Limitations § 985.58 Exempt oil. Oil held by a producer or handler on the effective date of this subpart shall not be...

Impacts of ASEAN Agricultural Trade Liberalization on ASEAN-6 Economies and Income Distribution in Indonesia

OpenAIRE

Rina Oktaviani; Eka Puspitawati; Haryadi

2008-01-01

This research paper intends to analyse: (a) the impacts of ASEAN trade liberalization on the macroeconomy variables – gross domestic product (GDP), Terms of Trade (ToT), balance of trade, inflation and real wage – and agricultural industries (output, exports and imports) in the ASEAN 6 countries (Indonesia, Malaysia, the Philippines, Thailand, Singapore, and Viet Nam); and (b) the impact of trade liberalization on income distribution in Indonesia. A multi-country and multi-commodity computabl...

17 CFR 250.4 - Exemption of certain brokers, dealers and underwriters.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Exemption of certain brokers... and General Exemptions § 250.4 Exemption of certain brokers, dealers and underwriters. (a) General exemption. Subject to the provision of § 250.6, any broker, dealer or underwriter, as defined in paragraph...

Gross Domestic Savings and Gross Capital: what Matters to Their Formation in an Era of Economic Recession in Nigeria?

Directory of Open Access Journals (Sweden)

Success Abusomwan

2017-09-01

Full Text Available The objective of this study is to empirically investigate the long run and short run dynamic impact of interest rate and output on gross domestic savings and gross capital formation in Nigeria. Literatures, both theoretical and empirical, suggest that the rate of interest and output are the key factors influencing savings and investments. A review of factors influencing interest rates and output in Nigeria is necessitated by the recent economic downturns in Nigeria that has resulted in tight monetary policy which some commentators regard as inimical to growth. Employing Ordinary Least Squares, Co-integration, Error Correction Mechanism and Granger Causality econometric techniques on a data spanning 1981 to 2014 of the Nigerian economy sourced from the World Development Index, it was found that changes in output explains the long run and short run dynamic behaviour of gross domestic savings and gross capital formation which were used as proxies for savings and investment respectively. Whereas, a bi-causality was established between output and investment, causality flowed from output to savings in Nigeria. The research also found that interest rate is not a significant determinant of savings and investment in Nigeria in both long run and short run. It is therefore recommended that to enhance investment in a period of economic downturn in Nigeria, aggregate demand should be boosted to enhance output through vigorous pursuit of fiscal policy while implementing contractionary monetary policy to address inflationary pressures created by the increase in demand. Domestic savings will improve and gross capital formation will be sustained.

Estimation of inhalation doses from airborne releases using gross monitors

International Nuclear Information System (INIS)

Goldstein, N.P.

1978-01-01

Monitoring programs at most nuclear facilities involve continuous gross measurements supplemented by periodic isotopic analyses of release samples. The isotopic measurements are required to accurately assess the potential dose from the various effluent streams, but in between these measurements, one depends on the gross monitors to provide approximate indications of the dose. The effluent streams release a variety of nuclides, each with its own dose factor. This means that the relationship between the counting rate in a gross monitor and the potential dose of the effluent being monitored will depend on the isotopic composition of this release. If this composition changes, then the dose indicated by the gross monitor (calibrated for the original group of isotopes) may be significantly in error. The problem of indicating inhalation doses from gross monitoring of airborne releases is considered. In order for this type of monitor to accurately indicate dose, regardless of the isotopic makeup of a release, the analysis shows that its response to each isotope should be proportional to the dose factor of that isotope. These ideas are applied to the monitoring of air particulates using gross beta and gross gamma monitors. The study shows that the former more closely satisfies this condition and as a result, satisfactorily indicates the actual dose from reactor effluents, as determined from detailed isotopic data published in the literature. On the other hand, the gross gamma monitor, with its poorer fit to the condition, provided less than satisfactory accuracy in its dose estimates. In addition, a variety of other mathematical response functions were considered but their dose estimation capabilities were not much better than the straight beta response. The study shows that reasonably accurate dose estimates can be made using properly selected gross monitors, but that significant errors can result with improper ones. (author)

76 FR 9854 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2011-02-22

...-0011] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 1923 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-01-09

...-0350] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

76 FR 9862 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2011-02-22

...-0025] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 1927 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-01-09

...-0351] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 533 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-01-05

...-0367] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... for exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM...

78 FR 38439 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-06-26

...-0020] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 40941 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-07-11

...-0163] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 46149 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-08-02

...-0164] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 64181 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-10-18

...-0283] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 26419 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-05-06

...-0018] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 56258 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-09-12

...-0219] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 38435 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-06-26

...-0181] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

76 FR 66120 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2011-10-25

...-0278] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 20381 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-04-04

...-0015] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

77 FR 10612 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-02-22

...-0382] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

78 FR 79062 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-27

...-0193] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM) operating...

7 CFR 301.85-2b - Exempted articles. 1

Science.gov (United States)

2010-01-01

... 7 Agriculture 5 2010-01-01 2010-01-01 false Exempted articles. 1 301.85-2b Section 301.85-2b... § 301.85-2b Exempted articles. 1 1 The articles hereby exempted remain subject to applicable restrictions under other quarantines and other provisions of this subpart. (a) The following articles are...

Psychiatric Symptoms in Children with Gross Motor Problems

Science.gov (United States)

Emck, Claudia; Bosscher, Ruud J.; van Wieringen, Piet C. W.; Doreleijers, Theo; Beek, Peter J.

2012-01-01

Children with psychiatric disorders often demonstrate gross motor problems. This study investigates if the reverse also holds true by assessing psychiatric symptoms present in children with gross motor problems. Emotional, behavioral, and autism spectrum disorders (ASD), as well as psychosocial problems, were assessed in a sample of 40 children…

12 CFR 563g.3 - Exemptions.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Exemptions. 563g.3 Section 563g.3 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SECURITIES OFFERINGS § 563g.3 Exemptions. The offering circular requirement of § 563g.2 of this part shall not apply to an issuer's offer or...

77 FR 3549 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-01-24

...-0368] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice of applications for exemption from the diabetes... individuals for exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM...

76 FR 64165 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2011-10-17

...-0277] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA). ACTION: Notice of applications for exemption from the diabetes mellitus... individuals for exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM...

78 FR 14406 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-03-05

...-0013] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice of applications for exemption from the diabetes... individuals for exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM...

76 FR 61140 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2011-10-03

...-0194] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice of applications for exemption from the diabetes... individuals for exemption from the prohibition against persons with insulin-treated diabetes mellitus (ITDM...

Measurement error in income and schooling, and the bias of linear estimators

DEFF Research Database (Denmark)

Bingley, Paul; Martinello, Alessandro

The characteristics of measurement error determine the bias of linear estimators. We propose a method for validating economic survey data allowing for measurement error in the validation source, and we apply this method by validating Survey of Health, Ageing and Retirement in Europe (SHARE) data...... with Danish administrative registers. We find that measurement error in surveys is classical for annual gross income but non-classical for years of schooling, causing a 21% amplification bias in IV estimators of returns to schooling. Using a 1958 Danish schooling reform, we contextualize our result...

The Gross Motor Skills of Children with Mild Learning Disabilities

Science.gov (United States)

Nonis, Karen P.; Jernice, Tan Sing Yee

2014-01-01

Many international studies have examined the gross motor skills of children studying in special schools while local studies of such nature are limited. This study investigated the gross motor skills of children with Mild Learning Disabilities (MLD; n = 14, M age = 8.93 years, SD = 0.33) with the Test of Gross Motor Development-2 (TGMD-2, Ulrich,…

78 FR 65031 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-10-30

...-2013-0182] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 19 individuals from its rule prohibiting persons with insulin-treated diabetes... receipt of Federal diabetes exemption applications from 19 individuals and requested comments from the...

78 FR 76398 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-17

...-2013-0188] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 29 individuals from its rule prohibiting persons with insulin-treated diabetes... receipt of Federal diabetes exemption applications from 29 individuals and requested comments from the...

78 FR 7855 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-02-04

...-2012-0349] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 12 individuals from its rule prohibiting persons with insulin-treated diabetes... receipt of Federal diabetes exemption applications from 12 individuals and requested comments from the...

78 FR 60014 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-09-30

...-2013-0020] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 16 individuals from its rule prohibiting persons with insulin-treated diabetes... of Federal diabetes exemption applications from 16 individuals and requested comments from the public...

78 FR 50140 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-08-16

...-2013-0019] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 24 individuals from its rule prohibiting persons with insulin-treated diabetes... of Federal diabetes exemption applications from 24 individuals and requested comments from the public...

78 FR 76397 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-17

...-2013-0187] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... its decision to exempt 16 individuals from its rule prohibiting persons with insulin-treated diabetes... receipt of Federal diabetes exemption applications from 16 individuals and requested comments from the...

Cancer Treatment Measures – PPS-Exempt Cancer Hospital

Data.gov (United States)

U.S. Department of Health & Human Services — The Prospective Payment System (PPS)-Exempt Cancer Hospital Quality Reporting (PCHQR) Program currently uses three cancer specific measures. The resulting PPS-Exempt...

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

OpenAIRE

Jenkins, Stephen P.; Van Kerm, Philippe

2003-01-01

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

Uranium, thorium, gross alpha and gross beta assessment in fountain waters in towns of the Iron Quadrangle, Brazil

Energy Technology Data Exchange (ETDEWEB)

Ferreira, Claudia A.; Palmieri, Helena E.L.; Menezes, Maria Angela de B.C.; Chaves, Renata D.A.; Dalmazio, Ilza, E-mail: cferreiraquimica@yahoo.com.br, E-mail: help@cdtn.br, E-mail: menezes@cdtn.br, E-mail: rda@cdtn.br, E-mail: id@cdtn.br [Centro de Desenvolvimento da Tecnologia Nuclear (CDTN/CNEN-MG), Belo Horizonte, MG (Brazil)

2013-07-01

The Iron Quadrangle region is known worldwide for its diversity, both ores and rock types, which record a long and important period of Earth's history. For thousands of years erosive processes have exposed ancient rocks, Archean and Proterozoic, in this region. The concentration of uranium, thorium, gross alpha and gross beta activities has been assessed in 34 fountains water samples collected from different towns in the Iron Quadrangle. The results obtained were compared to values established by CONAMA nº 396/2008 and Decree nº 2914/2011 by the Ministry of Health. For Th in water consumption there is no value established in the Brazilian legislation and the concentrations in all samples were lower than 0.01 μg L{sup -1}. For uranium, the values ranged from less than 0.002 to 0.61 μg L{sup -1}, and all results were lower than the value allowed of 15 μg L{sup -1} and 30 μg L{sup -1} established by the legislations above, respectively. The results for the radiation levels of gross alpha and gross beta activity in some fountains waters were slightly above the limits (0.5 Bq L{sup -1} and 1.0 Bq L{sup -1}) established by CONAMA nº 396/2008 and Decreet nº 2914/2011, respectively. (author)

The relationship between gross motor skills and visual perception of preschoolers

OpenAIRE

TEPELI, Kezban

2014-01-01

Answers were searched for these questions; “Is there a relationship between visual perceptions and gross motor skills of preschool children?”, “Are preschool children's visual perceptions predictors of their gross motor skills?”, “Is there any difference between visual perceptions of the children having low, average and high level of gross motor skills?” within this study where the relationship between preschool children's visual perceptions and their gross motor skills were compara...

12 CFR 218.775 - Exemption from the definition of “broker” for banks effecting certain excepted or exempted...

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Exemption from the definition of âbrokerâ for banks effecting certain excepted or exempted transactions in investment company securities. 218.775... EXCEPTIONS FOR BANKS FROM THE DEFINITION OF BROKER IN THE SECURITIES EXCHANGE ACT OF 1934 (REGULATION R...

12 CFR 218.776 - Exemption from the definition of “broker” for banks effecting certain excepted or exempted...

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Exemption from the definition of âbrokerâ for banks effecting certain excepted or exempted transactions in a company's securities for its employee... FEDERAL RESERVE SYSTEM EXCEPTIONS FOR BANKS FROM THE DEFINITION OF BROKER IN THE SECURITIES EXCHANGE ACT...

[Mental income inequality: a "virus" which affects health and happiness].

Science.gov (United States)

Bouffard, Léandre; Dubé, Micheline

2013-01-01

The purpose of this paper is to demonstrate the impact of income inequality on various indexes of mental health and on happiness in wealthy nations. Initially, the unequal distribution of income is documented in wealthy nations, especially in the United States of America. After the World War II, income equality was at a level never reached before, but since the eighties, income inequality has raised dramatically in many industrialized countries. The 2008 crisis has worsened the situation in many of them, particularly in the United States. Furthermore, prejudices have increased against women, Blacks, Spanish-speakers and those who receive social welfare. A selective review of the literature is made in order to document the impact of income inequality on a few indicators of mental health (from WHO, UN, UNICEF, OCDE and World Bank) and on happiness, defined here as life satisfaction. Income inequality is positively related to the following indexes: Index of Mental Illness from the WHO (0.73), Index of the United Nations' Office on Drug Consumption (0.63) and a composite Index of ten psychosocial problems, constituted by Wilkinson and Pickett, 2013 (0.87). On the other hand, income inequality is negatively associated to the UNICEF Index of Child Well-Being (-0.71). Furthermore, the level of anxiety and of depression is higher in countries where income inequality is greater. The correlation between happiness and income inequality in the 23 wealthy nations is -0.48; this correlation becomes -0.41 after control of the effect of the GNP (Gross National Product). These results support the idea that it is relative income - not absolute income - which matters in the evaluation of our life and of our happiness. In underdeveloped nations, any increase in GNP promotes the well-being of the citizens; whereas in wealthy nations, it is the equality of the distribution that is more important. Many arguments supporting the causal relation from income inequality to psychosocial

50 CFR 17.7 - Raptor exemption.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 2 2010-10-01 2010-10-01 false Raptor exemption. 17.7 Section 17.7....7 Raptor exemption. (a) The prohibitions found in §§ 17.21 and 17.31 do not apply to any raptor [a... permittee's possession on November 10, 1978, or as the progeny of such a raptor. (b) This section does not...

Analysis of consumption behaviour concerning current income and lags consumption: Empirical evidence from Pakistan

Directory of Open Access Journals (Sweden)

Abdul Qayyum Khan

2014-10-01

Full Text Available As in other economies, consumption expenditure is the largest component of the Gross Domestic Product (GDP of Pakistan economy. The figure has been estimated around 80 percent of the GDP and demonstrates that historically, Pakistan’s economic growth is characterized as consumption-led growth. The present paper aims to explore the relationship between income and consumption using annual time series data for the period: 1975 to 2012 in Pakistan. For empirical investigation the linear regression model and the method of Least Squares is used as analytical techniques. Empirical results support the existence of a significant positive relationship between income and consumption. The finding suggests that long term committed planning is indispensable to enhance the productive capacity of the economy, employment opportunities and reduce poverty levels more effectively.

40 CFR 85.1708 - National security exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 18 2010-07-01 2010-07-01 false National security exemption. 85.1708... Vehicle Engines § 85.1708 National security exemption. A manufacturer requesting a national security... agency of the Federal Government charged with responsibility for national defense. [39 FR 32611, Sept. 10...

41 CFR 109-39.106 - Unlimited exemptions.

Science.gov (United States)

2010-07-01

..., AND MOTOR VEHICLES 39-INTERAGENCY FLEET MANAGEMENT SYSTEMS 39.1-Establishment, Modification, and Discontinuance of Interagency Fleet Management Systems § 109-39.106 Unlimited exemptions. The Director, Office of... determination that an unlimited exemption from inclusion of a motor vehicle in a fleet management system is...

48 CFR 22.604-2 - Regulatory exemptions.

Science.gov (United States)

2010-10-01

... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Walsh-Healey Public Contracts Act 22.604-2 Regulatory exemptions. (a) Contracts for the following acquisitions are fully exempt from the... contractor where the stipulations of the Act were not included in the defaulted contract. (4) Newspapers...

48 CFR 22.604-1 - Statutory exemptions.

Science.gov (United States)

2010-10-01

... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Walsh-Healey Public Contracts Act 22.604-1 Statutory exemptions. Contracts for acquisition of the following supplies are exempt from the Act: (a) Any item in those situations where the contracting officer is authorized by the express...

40 CFR 52.2237 - NOX RACT and NOX conformity exemption.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 4 2010-07-01 2010-07-01 false NOX RACT and NOX conformity exemption... RACT and NOX conformity exemption. Approval. EPA is approving the section 182(f) oxides of nitrogen (NOX) reasonably available control technology (RACT) and NOX conformity exemption request submitted by...

[Health impact assessment of "white-collar exemption" in Japan].

Science.gov (United States)

Fujino, Yoshihisa; Matsuda, Shinya

2007-03-01

This work conducted a health impact assessment (HIA) of the Japanese Government's proposal concerning the introduction of so called "white-collar exemption" into the Japanese labor market. We adopted the Merseyside model and performed a rapid health impact assessment to assess the potential health effects of white-collar exemption. In this HIA, several health determinants which may possibly be affected, both positively and negatively, were identified based on experts' judgments. Literature evidence was assessed using PubMed and other databases. In addition, we searched for the opinions of those affected by white-collar exemption from internet web sites, and six concerns were identified. Long working hours were identified as the most serious concern by both experts and those affected. White-collar exemption may increase irregular working patterns which may be related to sleep disorder, stress, and cardiovascular disease. Family function and social participation will also be affected by irregular working patterns. On the other hand, in terms of stress, white-collar exemption may benefit from a higher degree of job control. There are possibilities that white-collar exemption may enable an improved work-life balance and enable access of some groups of the population, such as people with disabilities or parents looking after children, greater access to the labour market. However, it is uncertain whether the benefits of white-collar exemption would overcome those of the current free-time or flex-time systems. The present work provides a wide range of health impacts of white-collar exemption, and will hopefully attract the attentions of decision-makers and those likely to be affected in order to contribute to policy-making.

26 CFR 1.103-2 - Dividends from shares and stock of Federal agencies or instrumentalities.

Science.gov (United States)

2010-04-01

..., reserves, and surplus, its advances, and its income shall be exempt from all taxation, except taxes upon... capital and reserve or surplus therein and the income derived therefrom, shall be exempt from taxation... therefrom, shall be exempt from taxation, except taxes upon real estate. Section 13 of the Federal Home Loan...

40 CFR 180.1119 - Azadirachtin; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Azadirachtin; exemption from the... Exemptions From Tolerances § 180.1119 Azadirachtin; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for the biochemical azadirachtin, which is...

Establishing exemption and clearance criteria by the regulatory authority

International Nuclear Information System (INIS)

Salih, A.E.A.

2012-04-01

This Project work discusses the relationship between the concepts of exemption and clearance, and their practical use in the overall scheme of regulatory control of practices. It also discusses how exemptions and clearance is established and the scope of its applications for regulatory control. The concept of general clearance levels for any type of material and any possible pathway of disposal is also introduced in this work. Guidance of the Group of Experts establishing scenarios for general clearance, parameter values, and a nuclide-specific list of calculated clearance levels is also presented. Regulatory authorities are required to develop guidance on exemption and clearance levels to assist licensees and registrants to know which practices and sources within practices are exempted from regulatory control and those to be cleared from further controls. Exemption and clearance levels are tools for assisting the Regulatory Authority to optimize the use of resources. (author)

[The physical therapy undergraduate students' responses to the gross human anatomy subjects].

Science.gov (United States)

Anahara, Reiko; Kawashiro, Yukiko; Matsuno, Yoshiharu; Mori, Chisato; Kohno, Toshihiko

2008-09-01

Instruction in gross human anatomy is one of the important items in the subject for co-medical students of the physical therapist course. The physical therapy undergraduate students are required to have a solid understanding of the structure and formation of the human body. Therefore, their good-understanding of the course on the gross human anatomy and their experience of the gross human anatomy laboratory (observation practice) are acquired to improve their knowledge of the human body. To clarify the student responses to the gross human anatomy course including the gross human anatomy laboratory, several questionnaires were administered to the freshman physical therapy undergraduate student for two years. We found that more than 80% of the students, who felt a negative attitude for gross human anatomy before the course started, had a positive attitude about the gross human anatomy after going through the course. The experience of the gross human anatomy laboratory increased the students' activity of learning and they thought more about the dignity of being human after the course than before viewing. In addition, the results suggested that the multiple experiences of the gross human anatomy course are useful for the physical therapy undergraduate students to improve the quality of their understanding of the human body.

Reasons Parents Exempt Children from Receiving Immunizations

Science.gov (United States)

Luthy, Karlen E.; Beckstrand, Renea L.; Callister, Lynn C.; Cahoon, Spencer

2012-01-01

School nurses are on the front lines of educational efforts to promote childhood vaccinations. However, some parents still choose to exempt their children from receiving vaccinations for personal reasons. Studying the beliefs of parents who exempt vaccinations allows health care workers, including school nurses, to better understand parental…

The costs of diabetes among Australians aged 45-64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030.

Science.gov (United States)

Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Passey, Megan E; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

2017-01-09

To project the number of people aged 45-64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. A simulation study of how the number of people aged 45-64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Australian population aged 45-64 years in 2015, 2020, 2025 and 2030. Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and lost GDP, along with direct healthcare costs. Published by the BMJ

Pricing, renegotiation and gross inequities

Energy Technology Data Exchange (ETDEWEB)

Kirkham, J.S. (Van Cott, Bagley, Cornwall McCarthy, Salt Lake City, UT (USA))

1990-01-01

Reviews pricing, renegotiation and gross inequity provisions of coal supply agreements in order to provide practical assistance to an attorney called upon to draft in written form the intent of buyer and seller. 26 refs.

10 CFR 871.1 - National security exemption.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false National security exemption. 871.1 Section 871.1 Energy DEPARTMENT OF ENERGY AIR TRANSPORTATION OF PLUTONIUM § 871.1 National security exemption. (a) The following DOE air shipments of plutonium are considered as being made for the purposes of national security...

46 CFR 520.13 - Exemptions and exceptions.

Science.gov (United States)

2010-10-01

... AUTOMATED TARIFFS § 520.13 Exemptions and exceptions. (a) General. Exemptions from the requirements of this... for the purpose of sale. (ii) British Columbia and Puget Sound Ports; rail cars—(A) Through rates. Transportation by water of cargo moving in rail cars between British Columbia, Canada and United States ports on...

9 CFR 113.4 - Exemptions to tests.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Exemptions to tests. 113.4 Section 113.4 Animals and Animal Products ANIMAL AND PLANT HEALTH INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE... § 113.4 Exemptions to tests. (a) The test methods and procedures contained in all applicable Standard...

The global impact of non-communicable diseases on healthcare spending and national income: a systematic review.

Science.gov (United States)

Muka, Taulant; Imo, David; Jaspers, Loes; Colpani, Veronica; Chaker, Layal; van der Lee, Sven J; Mendis, Shanthi; Chowdhury, Rajiv; Bramer, Wichor M; Falla, Abby; Pazoki, Raha; Franco, Oscar H

2015-04-01

The impact of non-communicable diseases (NCDs) in populations extends beyond ill-health and mortality with large financial consequences. To systematically review and meta-analyze studies evaluating the impact of NCDs (including coronary heart disease, stroke, type 2 diabetes mellitus, cancer (lung, colon, cervical and breast), chronic obstructive pulmonary disease and chronic kidney disease) at the macro-economic level: healthcare spending and national income. Medical databases (Medline, Embase and Google Scholar) up to November 6th 2014. For further identification of suitable studies, we searched reference lists of included studies and contacted experts in the field. We included randomized controlled trials, systematic reviews, cohorts, case-control, cross-sectional, modeling and ecological studies carried out in adults assessing the economic consequences of NCDs on healthcare spending and national income without language restrictions. All abstracts and full text selection was done by two independent reviewers. Any disagreements were resolved through consensus or consultation of a third reviewer. Data were extracted by two independent reviewers using a pre-designed data collection form. Studies evaluating the impact of at least one of the selected NCDs on at least one of the following outcome measures: healthcare expenditure, national income, hospital spending, gross domestic product (GDP), gross national product, net national income, adjusted national income, total costs, direct costs, indirect costs, inpatient costs, outpatient costs, per capita healthcare spending, aggregate economic outcome, capital loss in production levels in a country, economic growth, GDP per capita (per capita income), percentage change in GDP, intensive growth, extensive growth, employment, direct governmental expenditure and non-governmental expenditure. From 4,364 references, 153 studies met our inclusion criteria. Most of the studies were focused on healthcare related costs of NCDs

Financial costs for families of children with Type 1 diabetes in lower-income countries.

Science.gov (United States)

Ogle, G D; Kim, H; Middlehurst, A C; Silink, M; Jenkins, A J

2016-06-01

To assess the direct costs of necessary consumables for minimal care of a child with Type 1 diabetes in countries where the public health system does not regularly provide such care. Supply costs were collected between January 2013 and February 2015 from questionnaires submitted by centres requesting International Diabetes Federation Life for a Child Program support. All 20 centres in 15 countries agreed to the use of their responses. Annual costs for minimal care were estimated for: 18 × 10 ml 100 IU/ml insulin, 1/3 cost of a blood glucose meter, two blood glucose test strips/day, two syringes/week, and four HbA1c tests/year. Costs were expressed in US dollars, and as % of gross national income (purchasing power parity) per capita. The ranges (median) for the minimum supply costs through the private system were: insulin 10 ml 100 IU/ml equivalent vial: $5.10-$25 ($8.00); blood glucose meter: $15-$121 ($33.33); test strip: $0.15-$1.20 ($0.50); syringe: $0.10-$0.56 ($0.20); and HbA1c : $4.90-$20 ($9.75). Annual costs ranged from $255 (Pakistan) to $1,185 (Burkina Faso), with a median of $553. Annual % gross national income costs were 12-370% (median 56%). For the lowest 20% income earners the annual cost ranged 20-1535% (median 153%). St Lucia and Mongolia were the only countries whose governments consistently provided insulin. No government provided meters and strips, which were the most expensive supplies (62% of total cost). In less-resourced countries, even minimal care is beyond many families' means. In addition, families face additional costs such as consultations, travel and indirect costs. Action to prevent diabetes-related death and morbidity is needed. © 2015 Diabetes UK.

Current usage and future trends in gross digital photography in Canada.

Science.gov (United States)

Horn, Christopher L; DeKoning, Lawrence; Klonowski, Paul; Naugler, Christopher

2014-01-14

The purpose of this study was to assess the current usage, utilization and future direction of digital photography of gross surgical specimens in pathology laboratories across Canada. An online survey consisting of 23 multiple choice and free-text questions regarding gross digital photography was sent out to via email to laboratory staff across Canada involved in gross dissection of surgical specimens. Sixty surveys were returned with representation from most of the provinces. Results showed that gross digital photography is utilized at most institutions (90.0%) and the primary users of the technology are Pathologists (88.0%), Pathologists' Assistants (54.0%) and Pathology residents (50.0%). Most respondents felt that there is a definite need for routine digital imaging of gross surgical specimens in their practice (80.0%). The top two applications for gross digital photography are for documentation of interesting/ complex cases (98.0%) and for teaching purposes (84.0%). The main limitations identified by the survey group are storage space (42.5%) and security issues (40.0%). Respondents indicated that future applications of gross digital photography mostly include teaching (96.6%), presentation at tumour boards/ clinical rounds (89.8%), medico-legal documentation (72.9%) and usage for consultation purposes (69.5%). The results of this survey indicate that pathology staff across Canada currently utilizes gross digital images for regular documentation and educational reasons. They also show that the technology will be needed for future applications in teaching, consultation and medico-legal purposes.

10 CFR 150.7 - Persons in offshore waters not exempt.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Persons in offshore waters not exempt. 150.7 Section 150.7... AGREEMENT STATES AND IN OFFSHORE WATERS UNDER SECTION 274 Continued Commission Regulatory Authority in Offshore Waters § 150.7 Persons in offshore waters not exempt. Persons in offshore waters are not exempt...

18 CFR 4.102 - Surrender of exemption.

Science.gov (United States)

2010-04-01

... OF PROJECT COSTS Exemption of Small Hydroelectric Power Projects of 5 Megawatts or Less § 4.102... hydroelectric power project must file a petition with the Commission. (b)(1) If construction has begun, prior to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Surrender of exemption...

S.1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991

International Nuclear Information System (INIS)

Anon.

1991-01-01

The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property

International survey of seat belt use exemptions.

Science.gov (United States)

Weiss, H; Sirin, H; Levine, J A; Sauber, E

2006-08-01

Substantial evidence of seatbelt efficacy has been shown by several studies, and it is widely recommended that motor vehicle occupants use properly fitted seat belts. However, some (but a heretofore unknown number of) countries with national seat belt laws permit various exemptions which may lower use rates. The aim of this study was to survey the variety of exemptions to national seat belt laws. This investigation relied on identifying respondents from national traffic safety agencies, other governmental and non-governmental organizations, Internet searches, personal contacts, and other sources. Questionnaires were deployed through a web based survey supplemented by email and postal versions. Responses were received from 30 countries of which 28 (93.7%) had a national seat belt law. About two thirds (63.7%) of the 28 national laws applied to both front and back seat passengers. The leading exemption types included vehicles made before a certain year (n = 13), antique vehicles (n = 12), military vehicles (n = 11), buses (n = 9), and emergency vehicles (n = 8). Most responding countries reported one or more specific categories of individuals as exempt including those with medical exemptions (n = 20), taxi drivers (n = 11), police (n = 9), emergency medical personnel (n = 8), physically disabled people (n = 6), and pregnant women (n = 6). Out of 26 responses to the question regarding current level of enforcement, 42.3% felt enforcement was "very good or good" and 57.7% characterized it as "fair or poor". This study represents one of the largest international traffic law surveys reported. Most national seatbelt laws offer perilous exemptions to a broad array of vehicle types and road user groups. These findings, coupled with concern over the level of enforcement in the majority of countries surveyed, suggest that international road safety efforts have a long way to go to improve coverage and enforcement of national seat belt laws.

27 CFR 45.46 - Tax-exempt label.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat. 1422...

49 CFR 1182.9 - Notices of exemption.

Science.gov (United States)

2010-10-01

... abuse of market power; and an exemption is in the public interest. See 49 U.S.C. 13541(a). (b) To... 49 Transportation 8 2010-10-01 2010-10-01 false Notices of exemption. 1182.9 Section 1182.9... OF TRANSPORTATION RULES OF PRACTICE PURCHASE, MERGER, AND CONTROL OF MOTOR PASSENGER CARRIERS § 1182...

40 CFR 166.50 - Reporting and recordkeeping requirements for crisis exemption.

Science.gov (United States)

2010-07-01

... requirements for crisis exemption. 166.50 Section 166.50 Protection of Environment ENVIRONMENTAL PROTECTION... EMERGENCY CONDITIONS Crisis Exemptions § 166.50 Reporting and recordkeeping requirements for crisis... a crisis exemption must be immediately reported to the Agency. (b) Final reports. (1) A report...

41 CFR 109-38.204-1 - Unlimited exemptions.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Unlimited exemptions... Regulations System (Continued) DEPARTMENT OF ENERGY PROPERTY MANAGEMENT REGULATIONS AVIATION, TRANSPORTATION... § 109-38.204-1 Unlimited exemptions. (a)-(f) [Reserved] (g) The Director, Office of Administrative...

7 CFR 1210.516 - Exemption for organic watermelons.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Exemption for organic watermelons. 1210.516 Section... SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION PLAN Rules and Regulations Assessments § 1210.516 Exemption for organic watermelons...

New tax law hobbles tax-exempt hospitals.

Science.gov (United States)

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

75 FR 15642 - Schedules of Controlled Substances: Exempted Prescription Product; River Edge Pharmaceutical...

Science.gov (United States)

2010-03-30

... 1117-AB28 Schedules of Controlled Substances: Exempted Prescription Product; River Edge Pharmaceutical... new applications for exemption. DEA has received one new application for exemption for River Edge... application for exemption pursuant to the provisions of 21 CFR 1308.32 for: River Edge Pharmaceutical's...

40 CFR 180.1263 - Tetrahydrofurfuryl alcohol; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... FOOD Exemptions From Tolerances § 180.1263 Tetrahydrofurfuryl alcohol; exemption from the requirement of a tolerance. Tetrahydrofurfuryl alcohol (THFA, CAS Reg. No. 97-99-4) is exempt from the... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Tetrahydrofurfuryl alcohol; exemption...

Impact of the income based taxation on an individual farm’s economic standing (test simulation for a farm established of the opolski district

Directory of Open Access Journals (Sweden)

Jacek Pieczonka

2012-09-01

Full Text Available Individual farmers are exempt from personal income tax which provides a major departure from the principle of the duty’s common nature. Undoubtedly, introducing farmers’ liability for income tax will result in their obligation to maintain accounting records necessary to assess taxable income. The article is aimed to present particular bookkeeping modes for tax purposes and to discuss, which forms of taxation, i.e. lump-sum tax, flat tax, progressive tax, would turn out more beneficial for a selected farm. The simulation shows clearly that substituting the agricultural tax with the income tax assessed in compliance with the regulations applicable to sole traders will result in the decrease in the income from agricultural activities in the analysed farm. It is worth noticing, however, that taxation on general terms may prove profitable for some selected farms. That would apply to the farms making loss or to the farms with such a low profit that after all the due deductions and allowances they are likely not to pay the tax at all or their liability would be lower when compared to the agricultural tax obligations.

40 CFR 180.1057 - Phytophthora palmivora; exemption from requirement of tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Phytophthora palmivora; exemption from... From Tolerances § 180.1057 Phytophthora palmivora; exemption from requirement of tolerance. Phytophthora palmivora is exempted from the requirement of a tolerance in or on the raw agricultural commodity...

29 CFR 784.154 - Relationship to other operations as affecting exemption.

Science.gov (United States)

2010-07-01

... Exemptions Provisions Relating to Fishing and Aquatic Products Marketing, Storing, Packing for Shipment, and Distributing § 784.154 Relationship to other operations as affecting exemption. Employment in marketing... 29 Labor 3 2010-07-01 2010-07-01 false Relationship to other operations as affecting exemption...

Polymer Exemption for New Chemicals under the Toxic Substances Control Act (TSCA)

Science.gov (United States)

EPA has established an exemption for certain polymers to encourage manufacturers to make safer polymers. To learn more about this exemption, eligibility, and it's requirements, read this overview of the exemption.

40 CFR 180.1054 - Calcium hypochlorite; exemptions from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Calcium hypochlorite; exemptions from... FOOD Exemptions From Tolerances § 180.1054 Calcium hypochlorite; exemptions from the requirement of a tolerance. (a) Calcium hypochlorite is exempted from the requirement of a tolerance when used preharvest or...

40 CFR 180.1135 - Pasteuria penetrans; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Pasteuria penetrans; exemption from... FOOD Exemptions From Tolerances § 180.1135 Pasteuria penetrans; exemption from the requirement of a tolerance. The biological nematicide Pasteuria penetrans is exempted from the requirement of a tolerance in...

40 CFR 180.1145 - Pseudomonas syringae; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Pseudomonas syringae; exemption from... FOOD Exemptions From Tolerances § 180.1145 Pseudomonas syringae; exemption from the requirement of a tolerance. Pseudomonas syringae is exempted from the requirement of a tolerance on all raw agricultural...

An analysis of changes in Chinese migrants' income.

Science.gov (United States)

Wang, Y

1990-01-01

Migration in China is analyzed in terms of migration income, the effect of changes in income on migratory behavior before and after economic reforms, and a comparison of migrants' income by city size (metropolis; large, medium, or small city; and town). Data were obtained from the 1986 sample survey of 74 cities and towns and population migration. Migration is defined as crossing over an administrative urban area from an original place of residence for more than 1 year, regardless of whether the residence permit was changes or not. Monthly income/capita in 1978 and 1986 is the income measure. Correlations between income and migration generated by the Q index reveal that there is a positive correlation between migratory behavior and individual income in the urban population such that migrants income is higher than nonmigrants. The correlation becomes stronger over time, such that migrants' income is higher in 1986 than nonmigrants' in 1986. Correlation in 1978 was .191 and .341 in 1986, which indicates a weak relationship. The interpretation is that migrants move to increase income level, which is supported by research in the US and the USSR. The cultural and age composition of the migrant population also suggests that those with stronger capabilities are migrants. There is also regional disparity in workers' salaries, and the permit system before 1978 was restrictive. The stronger correlation in 1986 is attributed to policy changes and an increased level of socioeconomic development and ownership structure. The generally weak correlation is attributed to the state of developing economy where there does not yet exist full scale freedom of mobility, a full scale open labor market, or full scale competition for employment. There are 2 categories of population employment: salaried employees and gross national product i.e., one sector is protected by state economic and social welfare policies and another sector which is under restrictions. This phenomena is explicated

7 CFR 1207.514 - Exemption for organic potatoes.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Exemption for organic potatoes. 1207.514 Section 1207... SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Rules and Regulations Assessments § 1207.514 Exemption for organic potatoes. (a...

78 FR 19537 - SHINE Medical Technologies, Inc.; Exemption

Science.gov (United States)

2013-04-01

... NUCLEAR REGULATORY COMMISSION [NRC-2013-0053] SHINE Medical Technologies, Inc.; Exemption AGENCY... Technologies, Inc. (SHINE) intends to submit an application to construct a medical isotope production facility... grants SHINE Medical Technologies, Inc. an exemption from the requirement of 10 CFR 2.101(a)(5) limiting...

Application of generic exemption levels for radioactive material

International Nuclear Information System (INIS)

Muniz, C.C.; Bossio, M.C.

2009-01-01

In essence, exemption is an authorization granted by the regulatory body, which, once issued, releases the user of the radioactive source from the requirements that would otherwise apply, in particular, the requirements relating to notification and authorization. The exemption figures included in the Basic Safety Standards BSS 115 were derived from scenarios postulated in the document 'Radiation Protection 65' of the Commission of the European Communities considering quantitative exemption criteria. This paper briefly describes and analyses these scenarios and also, describes the status of an implementation guide of these levels in the Argentinean Regulatory System. (author)

Application of Generic Exemption Levels for Radioactive Material

International Nuclear Information System (INIS)

Muniz, Carolina C.; Bossio, Maria C.

2010-01-01

In essence, exemption is an authorization granted by the regulatory body, which, once issued, releases the user of the radioactive source from the requirements that would otherwise apply, in particular, the requirements relating to notification and authorization. The exemption figures included in the Basic Safety Standards BSS 115 were derived from scenarios postulated in the document 'Radiation Protection 65' of the Commission of the European Communities considering quantitative exemption criteria. This paper briefly describes and analyses these scenarios and also, describes the status of an implementation guide of these levels in the Argentinean Regulatory System. (authors) [es

Guidelines for Standard Photography in Gross and Clinical Anatomy

Science.gov (United States)

Barut, Cagatay; Ertilav, Hakan

2011-01-01

Photography has a widespread usage in medicine and anatomy. In this review, authors focused on the usage of photography in gross and clinical anatomy. Photography in gross and clinical anatomy is not only essential for accurate documentation of morphological findings but also important in sharing knowledge and experience. Photographs of cadavers…

INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

CERN Multimedia

HR Department

2010-01-01

You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

40 CFR 180.1040 - Ethylene glycol; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Ethylene glycol; exemption from the... Exemptions From Tolerances § 180.1040 Ethylene glycol; exemption from the requirement of a tolerance. Ethylene glycol as a component of pesticide formulations is exempt from the requirement of a tolerance when...

40 CFR 180.1241 - Eucalyptus oil; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Eucalyptus oil; exemption from the... Exemptions From Tolerances § 180.1241 Eucalyptus oil; exemption from the requirement of a tolerance. Time-limited exemptions from the requirement of a tolerance are established for residues of eucalyptus oil on...

The global burden of child burn injuries in light of country level economic development and income inequality.

Science.gov (United States)

Sengoelge, Mathilde; El-Khatib, Ziad; Laflamme, Lucie

2017-06-01

Child burn mortality differs widely between regions and is closely related to material deprivation, but reports on their global distribution are few. Investigating their country level distribution in light of economic level and income inequality will help assess the potential for macro-level improvements. We extracted data for child burn mortality from the Global Burden of Disease study 2013 and combined data into 1-14 years to calculate rates at country, region and income levels. We also compiled potential lives saved. Then we examined the relationship between country level gross domestic product per capita from the World Bank and income inequality (Gini Index) from the Standardized World Income Inequality Database and child burn mortality using Spearman coefficient correlations. Worldwide, the burden of child burn deaths is 2.5 per 100,000 across 103 countries with the largest burden in Sub-Saharan Africa (4.5 per 100,000). Thirty-four thousand lives could be saved yearly if all countries in the world had the same rates as the best performing group of high-income countries; the majority in low-income countries. There was a negative graded association between economic level and child burns for all countries aggregated and at regional level, but no consistent pattern existed for income inequality at regional level. The burden of child burn mortality varies by region and income level with prevention efforts needed most urgently in middle-income countries and Sub-Saharan Africa. Investment in safe living conditions and access to medical care are paramount to achieving further reductions in the global burden of preventable child burn deaths.

IMPACT OF IMPROVED SEEDS ON SMALL FARMERS' PRODUCTIVITY, INCOME AND LIVELIHOOD OF BARA LOCALITY IN NORTH KORDOFAN STATE, SUDAN

Directory of Open Access Journals (Sweden)

Elkhalil Elnour Briema Ahmed

2013-08-01

Full Text Available This study was designed to test and identify the impact of improved seeds on small farmers' productivity, income and livelihood in Bara locality. Sixty households participants were randomly selected through a field survey during 2011 for 2008/2009, 2009/2010 and 2010/2011 cropping seasons. The study applied Multi-stage random sample technique. Based on existing farm situation and price level, the sampled farmers were obtained SDG 8604 as gross margin to cover all expenses. Results of this study also depicted that the required net income and off-farm income were 16293 and 11378 SDG, respectively. With respect to Linear Programming (LP results, a total of SDG 8890 were obtained and all crops were entered and solved. The optimal plan and existing farm situation were changed by 3.3 and 5.6% for gross margin and cash income, respectively. Results of LP also indicated a positive change in production patterns of resource use; 3.3, 6.2, 3.5, 3.3 and 9.1% for land, cash income, labour, seeds supply and productivity, respectively under existing and optimal plan. Partial crop budgeting revealed that, all treatments were financially gave positive returns. Dominance analysis showed that cowpea ainelgazal, okra, roselle and sesame herhri crops were dominated by crops of millet ashana, watermelon, groundnut and guar, respectively. Marginal analysis exposed that, for every SDG 1.00 invested in improved seeds cultivation, farmer can expect to cover the SDG 1.00 and obtain an additional SDG 1.345; then, additional seed rate implies a further marginal rate of SDG 43.9. Sensitivity analysis for cost over run and benefit reduction by 10% indicated highly stability with MRR of 1.22, 3.991 and 1.21 and 3.951% for watermelon and guar, respectively. The productivity of improved seeds compared to local ones was increased in some varieties and decreased among others. This study reached to some recommendations for improving crop productivity, production and livelihood of

41 CFR 109-38.204-4 - Report of exempted motor vehicles.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Report of exempted motor..., TRANSPORTATION, AND MOTOR VEHICLES 38-MOTOR EQUIPMENT MANAGEMENT 38.2-Registration, Identification, and Exemptions § 109-38.204-4 Report of exempted motor vehicles. DOE offices shall provide upon request the...

22 CFR 123.16 - Exemptions of general applicability.

Science.gov (United States)

2010-04-01

... United States, by accredited U.S. institutions of higher learning of articles fabricated only for... FOR THE EXPORT OF DEFENSE ARTICLES § 123.16 Exemptions of general applicability. (a) The following exemptions apply to exports of unclassified defense articles for which no approval is needed from the...

40 CFR 211.110-2 - National security exemptions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false National security exemptions. 211.110... ABATEMENT PROGRAMS PRODUCT NOISE LABELING General Provisions § 211.110-2 National security exemptions. (a) A new product which is produced to conform with specifications developed by national security agency...

29 CFR 780.318 - Exemption for nonlocal minors.

Science.gov (United States)

2010-07-01

... Employment in Agriculture That Is Exempted From the Minimum Wage and Overtime Pay Requirements Under Section... 1966 Amendments to the Fair Labor Standards Act exempts from the minimum wage and overtime provisions... Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS...

40 CFR 180.1232 - Lime-sulfur; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Lime-sulfur; exemption from the... Exemptions From Tolerances § 180.1232 Lime-sulfur; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for residues of lime-sulfur. [70 FR 33363, June...

40 CFR 180.1290 - Pasteuria usgae; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Pasteuria usgae; exemption from the... Exemptions From Tolerances § 180.1290 Pasteuria usgae; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for residues of Pasteuria usgae in or on all...

40 CFR 180.1262 - Sorbitol octanoate; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Sorbitol octanoate; exemption from the... Exemptions From Tolerances § 180.1262 Sorbitol octanoate; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for residues of sorbitol octanoate in or on all...

40 CFR 180.1271 - Eucalyptus oil; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Eucalyptus oil; exemption from the... Exemptions From Tolerances § 180.1271 Eucalyptus oil; exemption from the requirement of a tolerance. An exemption from the requirement of tolerance is established for residues of eucalyptus oil in or on honey...

40 CFR 180.1090 - Lactic acid; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Lactic acid; exemption from the... Exemptions From Tolerances § 180.1090 Lactic acid; exemption from the requirement of a tolerance. Lactic acid (2-hydroxypropanoic acid) is exempted from the requirement of a tolerance when used as a plant growth...

40 CFR 180.1234 - Sodium carbonate; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Sodium carbonate; exemption from the... Exemptions From Tolerances § 180.1234 Sodium carbonate; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for residues of sodium carbonate. [70 FR 33363...

40 CFR 180.1189 - Methyl salicylate; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Methyl salicylate; exemption from the... Exemptions From Tolerances § 180.1189 Methyl salicylate; exemption from the requirement of a tolerance. The biochemical pesticide methyl salicylate is exempt from the requirement of a tolerance for residues in or on...

Distinguishing community benefits: tax exemption versus organizational legitimacy.

Science.gov (United States)

Byrd, James D; Landry, Amy

2012-01-01

US policymakers continue to call into question the tax-exempt status of hospitals. As nonprofit tax-exempt entities, hospitals are required by the Internal Revenue Service (IRS) to report the type and cost of community benefits they provide. Institutional theory indicates that organizations derive organizational legitimacy from conforming to the expectations of their environment. Expectations from the state and federal regulators (the IRS, state and local taxing authorities in particular) and the community require hospitals to provide community benefits to achieve legitimacy. This article examines community benefit through an institutional theory framework, which includes regulative (laws and regulation), normative (certification and accreditation), and cultural-cognitive (relationship with the community including the provision of community benefits) pillars. Considering a review of the results of a 2006 IRS study of tax-exempt hospitals, the authors propose a model of hospital community benefit behaviors that distinguishes community benefits between cost-quantifiable activities appropriate for justifying tax exemption and unquantifiable activities that only contribute to hospitals' legitimacy.

36 CFR 1202.90 - What NARA systems of records are exempt from release under the National Security Exemption of the...

Science.gov (United States)

2010-07-01

... of the Inspector General (NARA-23) and the Personnel Security Case Files (NARA-24) systems of records... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false What NARA systems of records are exempt from release under the National Security Exemption of the Privacy Act? 1202.90 Section 1202...

40 CFR 180.1160 - Jojoba oil; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Jojoba oil; exemption from the... Exemptions From Tolerances § 180.1160 Jojoba oil; exemption from the requirement of a tolerance. The insecticide and spray tank adjuvant jojoba oil is exempted from the requirement of a tolerance in or on all...

Effect of ecological management of weed control on economical income, yield and yield components of cotton (Gossypium hirsutum L.

Directory of Open Access Journals (Sweden)

A. Zare Feizabadi

2016-04-01

Full Text Available In order to compare of ecological management of weed control on economical income, yield and yield components of cotton (Gossypium hirsutum L., a Randomized Complete Block design with 12 treatments and four replications was conducted in Mahvelat of Khorasan Razavi province, Iran. Treatments consisted of weeding, harrowing, burning, two times weeding, weeding + harrowing, weeding + burning, harrowing + harrowing, harrowing + weeding, harrowing + burning, weeding+ harrowing+ burning, weed free and weedy as a check treatment. Investigated traits were plant height, number of boll in plant, 20 boll weight, 20 boll cotton lint weight, cotton lint yield per plant, cotton yield, number and biomass of weeds, outcome, net and gross income. The result showed that treatments had significant effect (p

Welfare and Taxes: Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa.

Science.gov (United States)

1987-09-01

corporate income tax revenue and decrease personal income tax revenue and thus redistribute tax burdens. Our estimates would be affected accordingly...estimated $524 million in corporate income tax revenue for tax year 1983. However, the areas exempted or rebated another $2.35 billion of area income...Views Such exemptions and rebates, which the U .S. Code does not allow, account for much of the difference between estimated area corporate income tax collections

Early adolescent childbearing in low- and middle-income countries: associations with income inequity, human development and gender equality.

Science.gov (United States)

Decker, Michele R; Kalamar, Amanda; Tunçalp, Özge; Hindin, Michelle J

2017-03-01

Reducing unwanted adolescent childbearing is a global priority. Little is known about how national-level economic and human development indicators relate to early adolescent childbearing. This ecological study evaluates associations of Gross Domestic Product (GDP), GINI index, Human Development Index (HDI) and Gender-related Development Index (GDI; i.e. the HDI adjusted for gender disparities) with early adolescent childbearing in 27 low- and middle-income countries (LMICs) across three time periods. Among women ages 18–24, prevalence estimates for early birth (development adjusted for gender disparities in educational and economic prospects, was more consistently related to early adolescent childbearing than the absolute development prospects as given by the HDI. While creating gender equality is an important goal in and of itself, the findings emphasize the potential for improved national-level gender equitable development as a means to improve adolescents’ sexual and reproductive health.

Oropharyngeal dysphagia and gross motor skills in children with cerebral palsy.

Science.gov (United States)

Benfer, Katherine A; Weir, Kelly A; Bell, Kristie L; Ware, Robert S; Davies, Peter S W; Boyd, Roslyn N

2013-05-01

To determine the prevalence of oropharyngeal dysphagia (OPD) and its subtypes (oral phase, pharyngeal phase, saliva control), and their relationship to gross motor functional skills in preschool children with cerebral palsy (CP). It was hypothesized that OPD would be present across all gross motor severity levels, and children with more severe gross motor function would have increased prevalence and severity of OPD. Children with a confirmed diagnosis of CP, 18 to 36 months corrected age, born in Queensland between 2006 and 2009, participated. Children with neurodegenerative conditions were excluded. This was a cross-sectional population-based study. Children were assessed by using 2 direct OPD measures (Schedule for Oral Motor Assessment; Dysphagia Disorders Survey), and observations of signs suggestive of pharyngeal phase impairment and impaired saliva control. Gross motor skills were described by using the Gross Motor Function Measure, Gross Motor Function Classification System (GMFCS), Manual Ability Classification System, and motor type/ distribution. OPD was prevalent in 85% of children with CP, and there was a stepwise relationship between OPD and GMFCS level. There was a significant increase in odds of having OPD, or a subtype, for children who were nonambulant (GMFCS V) compared with those who were ambulant (GMFCS I) (odds ratio = 17.9, P = .036). OPD was present across all levels of gross motor severity using direct assessments. This highlights the need for proactive screening of all young children with CP, even those with mild impairments, to improve growth and nutritional outcomes and respiratory health.

5 CFR 2502.18 - Deletion of exempted information.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Deletion of exempted information. 2502.18... Charges for Search and Reproduction § 2502.18 Deletion of exempted information. Where requested records... the remainder of the records, they shall be disclosed by the Office with deletions. To each such...

17 CFR 230.238 - Exemption for standardized options.

Science.gov (United States)

2010-04-01

... options. 230.238 Section 230.238 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Exemption for standardized options. (a) Exemption. Except as expressly provided in paragraphs (b) and (c) of this section, the Act does not apply to any standardized option, as that term is defined by section 240...

24 CFR 1710.10 - Single-family residence exemption.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Single-family residence exemption... Requirements § 1710.10 Single-family residence exemption. (a) General. The sale of a lot which meets the...) Lot dimensions. (ii) Plat approval and recordation. (iii) Roads and access. (iv) Drainage. (v...

40 CFR 205.5-2 - National security exemptions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false National security exemptions. 205.5-2... PROGRAMS TRANSPORTATION EQUIPMENT NOISE EMISSION CONTROLS General Provisions § 205.5-2 National security... a national security exemption is required. (c) For purposes of section 11(d) of the Act, any...

Effects of income and urban form on urban NO2: global evidence from satellites.

Science.gov (United States)

Bechle, Matthew J; Millet, Dylan B; Marshall, Julian D

2011-06-01

Urban air pollution is among the top 15 causes of death and disease worldwide, and a problem of growing importance with a majority of the global population living in cities. A important question for sustainable development is to what extent urban design can improve or degrade the environment and public health. We investigate relationships between satellite-derived estimates of nitrogen dioxide concentration (NO(2), a key component of urban air pollution) and urban form for 83 cities globally. We find a parsimonious yet powerful relationship (model R(2) = 0.63), using as predictors population, income, urban contiguity, and meteorology. Cities with highly contiguous built-up areas have, on average, lower urban NO(2) concentrations (a one standard deviation increase in contiguity is associated with a 24% decrease in average NO(2) concentration). More-populous cities tend to have worse air quality, but the increase in NO(2) associated with a population increase of 10% may be offset by a moderate increase (4%) in urban contiguity. Urban circularity ("compactness") is not a statistically significant predictor of NO(2) concentration. Although many factors contribute to urban air pollution, our findings suggest that antileapfrogging policies may improve air quality. We find that urban NO(2) levels vary nonlinearly with income (Gross Domestic Product), following an "environmental Kuznets curve"; we estimate that if high-income countries followed urban pollution-per-income trends observed for low-income countries, NO(2) concentrations in high-income cities would be ∼10× larger than observed levels.

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

Science.gov (United States)

Yu, Zonghuo; Chen, Li

2016-01-01

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

40 CFR 204.5-2 - National security exemptions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false National security exemptions. 204.5-2... PROGRAMS NOISE EMISSION STANDARDS FOR CONSTRUCTION EQUIPMENT General Provisions § 204.5-2 National security... for a national security exemption is required. (c) For purposes of section 11(d) of the Act, any...

45 CFR 5.68 - Exemption seven: Law enforcement.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Exemption seven: Law enforcement. 5.68 Section 5... INFORMATION REGULATIONS Reasons for Withholding Some Records § 5.68 Exemption seven: Law enforcement. We are not required to disclose information or records that the government has compiled for law enforcement...

41 CFR 51-9.102-1 - Specific exemptions.

Science.gov (United States)

2010-07-01

...-General Policy § 51-9.102-1 Specific exemptions. Systems of records maintained by the Committee which have... part. An individual shall have access to all exempted records containing information about him under procedures outlined in Subpart 51-9.3 of this part. Upon request, an individual shall receive an accounting...

22 CFR 212.42 - Exemption from 5 U.S.C. 552.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Exemption from 5 U.S.C. 552. 212.42 Section 212.42 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT PUBLIC INFORMATION Exemptions From Disclosure § 212.42 Exemption from 5 U.S.C. 552. Whenever a request is made which involves access to records...

19 CFR 148.54 - Exemption for effects of citizens dying abroad.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Exemption for effects of citizens dying abroad... § 148.54 Exemption for effects of citizens dying abroad. (a) Exemption. Articles claimed to be personal and household effects, not stock in trade, the title to which is in the estate of a citizen of the...

26 CFR 48.4041-20 - Partially exempt methanol and ethanol fuel.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Partially exempt methanol and ethanol fuel. 48... Partially exempt methanol and ethanol fuel. (a) In general. Under section 4041(m), the sale or use of partially exempt methanol or ethanol fuel is taxed at the rate of 41/2 cents per gallon of fuel sold or used...

19 CFR 148.46 - Sale of exempted articles.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Sale of exempted articles. 148.46 Section 148.46... exempted articles. (a) Sale resulting in forfeiture. The following articles or their value (to be recovered... paragraph (b) of this section is followed: (1) Any jewelry or similar articles of personal adornment having...

Evaluation of free i-applications for tertiary level gross anatomy education

Directory of Open Access Journals (Sweden)

Matthew F. Pollard

2012-04-01

Full Text Available BackgroundThe use of electronic resources in education, including i-applications used on portable handheld devices, is increasing. Apple® handheld devices are popular, with free applications the most prevalent download form. Many gross anatomy i-applications are available, however no information on the quality of free anatomy products is available. Rating such products could therefore guide product recommendations.AimTo evaluate the quality and range of free iPod® applications that are applicable for tertiary level gross anatomy education.MethodsA search of the iTunes® Application Store with keywords anatomy, free, medical, functional, clinical, gross, and human was performed, with inclusion based on free applications containing human gross anatomy usable for tertiary education purposes. Application specification was noted; each was trialled independently and rated for usability, specification, academic level, and quality (image and programme.ResultsSixty-three applications were identified and eleven met inclusion criteria. Two provided gross anatomy of the entire body, nine examined specific regions or systems. Five were judged introductory in academic level, five intermediate, and one advanced. One application was rated low quality, and four excellent. None were considered difficult to use (six easy, five medium. Application size ranged between 1.2MB and 229MB (mean 27MB.ConclusionsThere are few free i-applications for learning gross anatomy and most concentrate on individual body systems, with the academic level and usability of all products well rated. Results suggest some free I-applications could be suitable adjuncts for gross anatomy education at both an undergraduate and graduate level.

Legislative Exclusions or Exemptions of Property from the Insolvent Estate

Directory of Open Access Journals (Sweden)

RG Evans

2011-08-01

Full Text Available The general policy in South African insolvency law is that assets must be recovered and included in the insolvent estate, and that this action must be to the advantage of the creditors of the insolvent estate. But there are several exceptions to this rule and an asset that is the subject of such an exception may be excluded from the insolvent estate. The Insolvency Act, however, does not expressly distinguish between excluded and exempt assets, thereby resulting in problem areas in the field of exemption law in insolvency in South Africa. It may be argued that the fundamental difference between excluded and exempt assets is that excluded assets should never form part of an insolvent estate and should be beyond the reach of the creditors of the insolvent estate, while exempt assets initially form part of the insolvent estate, but in certain circumstances may be exempted from the estate for the benefit of the insolvent debtor, thereby allowing the debtor to use such excluded or exempt assets to start afresh before or after rehabilitation. Modern society, sociopolitical developments and human rights requirements have necessitated a broadening of the classes of assets that should be excluded or exempted from insolvent estates. This article considers assets excluded from the insolvent estates of individual debtors by legislation other than the Insolvency Act. It must, however, be understood that these legislative provisions relate to insolvent estates and thus generally overlap in one way or another with some provisions of the Insolvency Act.

18 CFR 4.106 - Standard terms and conditions of case-specific exemption from licensing.

Science.gov (United States)

2010-04-01

... LICENSES, PERMITS, EXEMPTIONS, AND DETERMINATION OF PROJECT COSTS Exemption of Small Hydroelectric Power... licensing. Any case-specific exemption from licensing granted for a small hydroelectric power project is... falsehoods were made by or on behalf of the applicant. (h) Article 8. Any exempted small hydroelectric power...

Prices of second-line antiretroviral treatment for middle-income countries inside versus outside sub-Saharan Africa.

Science.gov (United States)

Simmons, Bryony; Hill, Andrew; Ford, Nathan; Ruxrungtham, Kiat; Ananworanich, Jintanat

2014-01-01

Antiretrovirals are available at low prices in sub-Saharan Africa, but these prices may not be consistently available for middle-income countries in other regions with large HIV epidemics. Over 30% of HIV infected people live in countries outside sub-Saharan Africa. Several key antiretrovirals are still on patent, with generic production restricted. We assessed price variations for key antiretroviral drugs inside versus outside sub-Saharan Africa. HIV drug prices used in national programmes (2010-2014) were extracted from the WHO Global Price Reporting Mechanism database for all reporting middle-income countries as classified by the World Bank. Treatment costs (branded and generic) were compared for countries inside sub-Saharan Africa versus those outside. Five key second-line antiretrovirals were analysed: abacavir, atazanavir, darunavir, lopinavir/ritonavir, raltegravir. Prices of branded antiretrovirals were significantly higher outside sub-Saharan Africa (psub-Saharan Africa versus $4689 (IQR $4075-5717) in non-African middle-income countries, an increase of 541%. However, when supplied by generic companies, most antiretrovirals were similarly priced between countries in sub-Saharan Africa and other regions. Pharmaceutical companies are selling antiretrovirals to non-African middle-income countries at prices 74-541% higher than African countries with similar gross national incomes. However, generic companies are selling most of these drugs at similar prices across regions. Mechanisms to ensure fair pricing for patented antiretrovirals across both African and non-African middle-income countries need to be improved, to ensure sustainable treatment access.

Gross alpha and beta activities in drinking water from Goias State, Brazil

Energy Technology Data Exchange (ETDEWEB)

Mingote, Raquel M. [Centro de Desenvolvimento da Tecnologia Nuclear (CDTN/CNEN), Belo Horizonte, MG (Brazil); Nogueira, Regina A.; Costa, Heliana F. da, E-mail: raquel.mingote@cdtn.br, E-mail: rnogueira@cnen.gov.br, E-mail: heliana@cnen.gov.br [Centro Regional de Ciencias Nucleares do Centro-Oeste (CRCN-CO/CNEN), Abadia de Goias, GO (Brazil). Parque Estadual Telma Ortegal

2017-07-01

Detection of gross alpha and beta radioactivity is important for a quick surveying of both natural and anthropogenic radioactivity in water. Furthermore, gross alpha and gross beta parameters are included in Brazilian legislation on quality of drinking water. In this work, a low background liquid scintillation spectrometer was used to simultaneously determine gross alpha and gross beta in samples of the public water supplies in the state of Goias, Brazil, during 2010-2015. Sample preparation involved evaporation to concentrate the sample ten-fold. The results indicate that the water meets the radioactivity standards required by the regulations MS 2914/2011 of the Brazilian Department of Health. Concerning the high level of censored observations, a statistical treatment of data was conducted by using analysis methods of censored data to provide a reference value of the gross alpha and beta radioactivity in drinking water from the state of Goias. The estimated typical activities are very low, 0.030 Bq•L{sup -1} and 0.058 Bq•L{sup -1}, respectively. (author)

Assessing the Effect of a Crop-Tree Intercropping Program on Smallholders’ Incomes in Rural Xinjiang, China

Directory of Open Access Journals (Sweden)

Xiaoqing Dai

2017-08-01

Full Text Available Governments in developing counties often promote intercropping (crops intercropped with fruit trees on cultivated land schemes in order to improve smallholders’ income. However, the implementation of such schemes is often hindered by inappropriate institutional environments and inefficient project management. It is important to assess the impacts of such intercropping programs, especially since such a cultivation strategy can often align closely with smallholders’ livelihood strategies, particularly in poor and remote rural regions. This paper attempts to assess the impact of an intercropping program on participants’ incomes in rural Xinjiang (China, and to explore the possible shortcomings in the program’s design and implementation. We apply a propensity score matching method, based on a survey dataset of 352 households, supplemented with descriptive analysis based on our anecdotal field observations. The findings demonstrate that the intercropping program had negative effects on the incomes that participants derived from farming, their off-farm income and their gross income. Overall, participants experienced significant losses of income. Anecdotal observations show that land tenure insecurity played a crucial role in negating the anticipated income improvement effect of this program. Farmer’s perceptions that they have limited security of tenure made them reluctant to invest the necessary time and resources to make the new cropping systems a success, while the available subsidies only partially covered the costs involved. In addition, the program led to a significant drop in yields of field crops as the trees were competing for a limiting and fixed supply of irrigation water.

40 CFR 180.1050 - Nitrogen; exemption from the requirements of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Nitrogen; exemption from the requirements of a tolerance. 180.1050 Section 180.1050 Protection of Environment ENVIRONMENTAL PROTECTION... Exemptions From Tolerances § 180.1050 Nitrogen; exemption from the requirements of a tolerance. The...

Oncology Care Measures – PPS-Exempt Cancer Hospital

Data.gov (United States)

U.S. Department of Health & Human Services — The Prospective Payment System (PPS)-Exempt Cancer Hospital Quality Reporting (PCHQR) Program currently uses five oncology care measures. The resulting PPS-Exempt...

The global burden of child burn injuries in light of country level economic development and income inequality

Directory of Open Access Journals (Sweden)

Mathilde Sengoelge

2017-06-01

Full Text Available Child burn mortality differs widely between regions and is closely related to material deprivation, but reports on their global distribution are few. Investigating their country level distribution in light of economic level and income inequality will help assess the potential for macro-level improvements. We extracted data for child burn mortality from the Global Burden of Disease study 2013 and combined data into 1–14 years to calculate rates at country, region and income levels. We also compiled potential lives saved. Then we examined the relationship between country level gross domestic product per capita from the World Bank and income inequality (Gini Index from the Standardized World Income Inequality Database and child burn mortality using Spearman coefficient correlations. Worldwide, the burden of child burn deaths is 2.5 per 100,000 across 103 countries with the largest burden in Sub-Saharan Africa (4.5 per 100,000. Thirty-four thousand lives could be saved yearly if all countries in the world had the same rates as the best performing group of high-income countries; the majority in low-income countries. There was a negative graded association between economic level and child burns for all countries aggregated and at regional level, but no consistent pattern existed for income inequality at regional level. The burden of child burn mortality varies by region and income level with prevention efforts needed most urgently in middle-income countries and Sub-Saharan Africa. Investment in safe living conditions and access to medical care are paramount to achieving further reductions in the global burden of preventable child burn deaths.

75 FR 7305 - Drake Switching Company, LLC-Operation Exemption- Drake Cement, LLC

Science.gov (United States)

2010-02-18

... Switching Company, LLC--Operation Exemption-- Drake Cement, LLC Drake Switching Company, LLC (DSC), a... and operated by Drake Cement, LLC.\\1\\ \\1\\ Drake Cement, LLC filed a verified notice of exemption to acquire these track in STB Finance Docket No. 35350, Drake Cement, LLC--Acquisition Exemption--Clarkdale...

40 CFR 180.1016 - Ethylene; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Ethylene; exemption from the requirement of a tolerance. 180.1016 Section 180.1016 Protection of Environment ENVIRONMENTAL PROTECTION... Exemptions From Tolerances § 180.1016 Ethylene; exemption from the requirement of a tolerance. Ethylene is...

45 CFR 5.67 - Exemption six: Clearly unwarranted invasion of personal privacy.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Exemption six: Clearly unwarranted invasion of... ADMINISTRATION FREEDOM OF INFORMATION REGULATIONS Reasons for Withholding Some Records § 5.67 Exemption six... the lines” or piece together items that would constitute information that normally would be exempt...

78 FR 62935 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2013-10-22

..., his optometrist noted, ``Mr. Smith, despite having a prosthetic left eye, has fully functional vision...-0166] Qualification of Drivers; Exemption Applications; Vision AGENCY: Federal Motor Carrier Safety... announces receipt of applications from 26 individuals for exemption from the vision requirement in the...

Transportation safety aspects of ore and related material - inconsistencies in current exemption values

International Nuclear Information System (INIS)

Rawl, R.R.; Leggett, R.W.; Eckerman, K.F.; Cook, J.R.

2004-01-01

The IAEA's system for exemption of material from the transport regulations is based on the fundamental principle that exemption values should be commensurate with the risk posed by the material, as represented by effective dose and skin dose. Important departures from that principle as well as inconsistencies between exemption values for different radionuclides have resulted from special provisions for natural materials that depend on their intended use, and from exposure scenarios and other assumptions and rules used in the derivation of exemption values. This paper examines the sources and extent of inconsistencies in exemption values for transport, particularly as they relate to naturally occurring radionuclides, and suggests ways to achieve greater internal consistency in exemption values as well as greater consistency with the fundamental principle underlying the current system

Requesting and granting exemptions to nuclear safety rules

International Nuclear Information System (INIS)

1995-02-01

This standard provides an acceptable process for requesting and granting exemptions to DOE Nuclear Safety rules. The provisions of 10 CFR Part 820.63 allow DOE to determine the procedures to be used to comply with the responsibilities regarding exemption relief from DOE nuclear safety rules. The procedure in this standard defines an acceptable method for meeting these responsibilities

29 CFR 1610.20 - Deletion of exempted matters.

Science.gov (United States)

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Deletion of exempted matters. 1610.20 Section 1610.20 Labor... Production or Disclosure Under 5 U.S.C. 552 § 1610.20 Deletion of exempted matters. Where requested records... the remainder of the records, they shall be disclosed by the Commission with deletions. To each such...

Analysis of generic exemption levels for radioactive material

International Nuclear Information System (INIS)

Bossio, Maria C.; Muniz, Carolina C.

2007-01-01

In essence, exemption may be considered a generic authorization granted by the regulatory body, which, once issued, releases the practice or source from the requirements that would otherwise apply, in particular, the requirements relating to notification and authorization. The exemption figures included in the Basic Safety Standards BSS 115 were derived from the scenarios postulated in the document 'Radiation Protection 65' of the Commission of the European Communities considering quantitative exemption criteria. After presenting the basic exemption criteria for limited quantities of radioactive materials this paper describes and analyses the exposure scenarios utilized, namely: 1- Normal use (workplace) scenario; 2- Accidental ( workplace) scenario; 3- Disposal (public) scenario. Each one has different exposure pathways, summing up a total of 24, covering external exposure, ingestion and inhalation. These scenarios were used to calculate both, exempted activity concentrations (Bq/g) and total activity (Bq), though in the first case exemption applies to limited masses of low concentration activity materials. For each radionuclide, the generic exemption level was derived as the more restrictive value obtained from the scenarios, that is the lowest ratio between the applicable individual dose and the dose per unit activity (Bq) or activity concentration (Bq/g). The individual dose per unit (Bq or Bq/g, as applicable) was calculated by a formula that was adjusted, for each scenario and pathway, through different parameters, such as exposure time, dosimetric factors and geometric factors. In general, the critical pathways for α emitters were inhalation of dust and aerosols in workplace for activity concentration scenario and inhalation of dust and volatiles from an accidental fire in the workplace for total activity scenario. For β emitters the critical pathways were ingestion of an object from a landfill site by a member of the public for activity concentration

Associations between gross motor skills and physical activity in Australian toddlers.

Science.gov (United States)

Veldman, Sanne L C; Jones, Rachel A; Santos, Rute; Sousa-Sá, Eduarda; Pereira, João R; Zhang, Zhiguang; Okely, Anthony D

2018-08-01

Physical activity can be promoted by high levels of gross motor skills. A systematic review found a positive relationship in children (3-18 years) but only few studies examined this in younger children. The aim of this study was to examine the association between gross motor skills and physical activity in children aged 11-29 months. Cross-sectional study. This study involved 284 children from 30 childcare services in NSW, Australia (Mean age=19.77±4.18months, 53.2% boys). Physical activity was measured using accelerometers (Actigraph GT3X+). Gross motor skills were assessed using the Peabody Developmental Motor Scales Second Edition (PDMS-2). Multilevel linear regression analyses were computed to assess associations between gross motor skills and physical activity, adjusting for sex, age and BMI. Children spent 53.08% of their time in physical activity and 10.39% in moderate to vigorous physical activity (MVPA). Boys had higher total physical activity (pskills score was 96.16. Boys scored higher than girls in object manipulation (pskills and total physical activity or MVPA. Although gross motor skills were not associated with physical activity in this sample, stronger associations are apparent in older children. This study therefore highlights a potential important age to promote gross motor skills. Copyright © 2017 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

20 CFR 402.100 - Exemption six: Clearly unwarranted invasion of personal privacy.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Exemption six: Clearly unwarranted invasion... AVAILABILITY OF INFORMATION AND RECORDS TO THE PUBLIC § 402.100 Exemption six: Clearly unwarranted invasion of... lines” or piece together items that would constitute information that normally would be exempt from...

29 CFR 780.506 - Dependence of exemption on shade-grown tobacco operations.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Dependence of exemption on shade-grown tobacco operations. 780.506 Section 780.506 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION....506 Dependence of exemption on shade-grown tobacco operations. The exemption provided by section 13(a...

28 CFR 16.105 - Exemption of Foreign Terrorist Tracking Task Force System.

Science.gov (United States)

2010-07-01

... DISCLOSURE OF MATERIAL OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.105 Exemption... Candidates File System (JUSTICE/FTTTF-001). This exemption applies only to the extent that information is... the accounting of disclosures could reveal information that is classified in the interest of national...

29 CFR 779.388 - Exemption provided for food or beverage service employees.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Exemption provided for food or beverage service employees... Service Establishments Restaurants and Establishments Providing Food and Beverage Service § 779.388 Exemption provided for food or beverage service employees. (a) A special exemption is provided in section 13...

40 CFR 180.1187 - L-glutamic acid; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false L-glutamic acid; exemption from the... Exemptions From Tolerances § 180.1187 L-glutamic acid; exemption from the requirement of a tolerance. L-glutamic acid is exempt from the requirement of a tolerance on all food commodities when used in accordance...

An electronic instructor for gross anatomy dissection.

Science.gov (United States)

Josephson, Eleanor M; Moore, Larry J

2006-01-01

Gross anatomy is time consuming to teach and to learn. Because the process of dissection takes up so much student time, assistance in the form of an in-lab instructional DVD program might improve student performance. The DVD could be viewed with a portable device by individual dissection groups at their tables. Groups could dissect at their own pace, with access to step-by-step demonstrations and answers to frequently asked anatomical questions. We created an instructional DVD program demonstrating dissection of the canine ventral neck and thoracic limb. The effect on student exam scores of using the DVD versus not using it was measured in a controlled, two-sample study using incoming first-year veterinary students as volunteers. Volunteers were told the study was of two different dissection methods; the DVD was not specifically mentioned until after the students were separated into two groups (Blue/DVD group and Orange/No DVD group), and then only to volunteers in the Blue group. Except for the DVD, the two groups had the same resources. The difference in scores on an exam given after a single dissection period did not differ sufficiently to conclude that DVD use raised the mean score; however, 73% of the DVD group scored 60% or higher, while only 38% of the No DVD group scored 60% or higher. The difference in mean scores overall was 2.3 points out of a possible 49, suggesting that the DVD helped students, especially those with lower scores, to earn two to three more points than they would have otherwise.

78 FR 1919 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2013-01-09

...-0339] Qualification of Drivers; Exemption Applications; Vision AGENCY: Federal Motor Carrier Safety... announces receipt of applications from 14 individuals for exemption from the vision requirement in the Federal Motor Carrier Safety Regulations. They are unable to meet the vision requirement in one eye for...

78 FR 24303 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-04-24

... exemption applications, FMCSA exempts Christopher R. Anderson (MN), Brent T. Applebury (MO), Joseph A.... Torklidson (WI), Terry R. Washa (NE), Alfred J. Williams (VA), Scott B. Wood (ND), and James L. Zore (IN...

Effect of water content nitrogen gross mineralization and immobilization

International Nuclear Information System (INIS)

Videla C, Ximena; Parada, Ana Maria; Nario M, Adriana; Pino N, Ines; Hood, Rebeca

2005-01-01

The decomposition of organic matter in soil, and the accompanying mineralization and immobilization of inorganic N, are key processes in the soil plant cycle. It is hypothesized that moisture regime may also play an important role on these processes. Two laboratory studies were carried out to investigate the effect of moisture regime on gross mineralization and immobilization of N, in and Ultisol soil, which was incubated at 25 o C, under two moisture regimes, field capacity (CC) (40% w/w) and 85% of field capacity (34% w/w): Using mirror image 15 N isotope dilution techniques, it was possible to determine gross nitrification and mineralization rates. The rates of gross mineralization and nitrification rate in this soil was extremely rapid and efficient, specially with 85% CC. The N transformations varied with moisture regime (author)

40 CFR 180.1231 - Lime; exemption from the requirement of a tolerance.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Lime; exemption from the requirement... From Tolerances § 180.1231 Lime; exemption from the requirement of a tolerance. An exemption from the requirement of a tolerance is established for residues of lime. [70 FR 33363, June 8, 2005] ...

40 CFR 60.2020 - What combustion units are exempt from this subpart?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false What combustion units are exempt from..., 2001 Applicability § 60.2020 What combustion units are exempt from this subpart? This subpart exempts... byproduct streams/residues containing catalyst metals which are reclaimed and reused as catalysts or used to...

29 CFR 783.21 - Guiding principles for applying coverage and exemption provisions.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Guiding principles for applying coverage and exemption...'s Provisions § 783.21 Guiding principles for applying coverage and exemption provisions. It is clear... it applies (Walling v. General Industries Co., 330 U.S. 545; Mitchell v. Kentucky Finance Co., 359 U...

The one-dimensional Gross-Pitaevskii equation and its some excitation states

Energy Technology Data Exchange (ETDEWEB)

Prayitno, T. B., E-mail: trunk-002@yahoo.com [Physics Department, Faculty of Mathematics and Natural Science, Universitas Negeri Jakarta, Jl. Pemuda Rawamangun no. 10, Jakarta, 13220 (Indonesia)

2015-04-16

We have derived some excitation states of the one-dimensional Gross-Pitaevskii equation coupled by the gravitational potential. The methods that we have used here are taken by pursuing the recent work of Kivshar et. al. by considering the equation as a macroscopic quantum oscillator. To obtain the states, we have made the appropriate transformation to reduce the three-dimensional Gross-Pitaevskii equation into the one-dimensional Gross-Pitaevskii equation and applying the time-independent perturbation theory in the general solution of the one-dimensional Gross-Pitaevskii equation as a linear superposition of the normalized eigenfunctions of the Schrödinger equation for the harmonic oscillator potential. Moreover, we also impose the condition by assuming that some terms in the equation should be so small in order to preserve the use of the perturbation method.

MODIS-based global terrestrial estimates of gross primary productivity and evapotranspiration

Science.gov (United States)

Ryu, Y.; Baldocchi, D. D.; Kobayashi, H.; Li, J.; van Ingen, C.; Agarwal, D.; Jackson, K.; Humphrey, M.

2010-12-01

We propose a novel approach to quantify gross primary productivity (GPP) and evapotranspiration (ET) at global scale (5 km resolution with 8-day interval). The MODIS-based, process-oriented approach couples photosynthesis, evaporation, two-leaf energy balance and nitrogen, which are different from the previous satellite-based approaches. We couple information from MODIS with flux towers to assess the drivers and parameters of GPP and ET. Incoming shortwave radiation components (direct and diffuse PAR, NIR) under all sky condition are modeled using a Monte-Carlo based atmospheric radiative transfer model. The MODIS Level 2 Atmospheric products are gridded and overlaid with MODIS Land products to produce spatially compatible forcing variables. GPP is modeled using a two-leaf model (sunlit and shaded leaf) and the maximum carboxylation rate is estimated using albedo-Nitrogen-leaf trait relations. The GPP is used to calculate canopy conductance via Ball-Berry model. Then, we apply Penman-Monteith equation to calculate evapotranspiration. The process-oriented approach allows us to investigate the main drivers of GPP and ET at global scale. Finally we explore the spatial and temporal variability of GPP and ET at global scale.

Income Inequality or Performance Gap? A Multilevel Study of School Violence in 52 Countries.

Science.gov (United States)

Contreras, Dante; Elacqua, Gregory; Martinez, Matias; Miranda, Álvaro

2015-11-01

The purpose of the study was to examine the association between income inequality and school violence and between the performance inequality and school violence in two international samples. The study used data from Trends in International Mathematics and Science Study 2011 and from the Central Intelligence Agency of United States which combined information about academic performance and students' victimization (physical and social) for 269,456 fourth-grade students and 261,747 eighth-grade students, with gross domestic product and income inequality data in 52 countries. Ecological correlations tested associations between income inequality and victimization and between school performance inequality and victimization among countries. Multilevel ordinal regression and multilevel regression analyses tested the strength of these associations when controlling for socioeconomic and academic performance inequality at school level and family socioeconomic status and academic achievement at student level. Income inequality was associated with victimization rates in both fourth and eighth grade (r ≈ .60). Performance inequality shows stronger association with victimization among eighth graders (r ≈ .46) compared with fourth graders (r ≈ .30). Multilevel analyses indicate that both an increase in the income inequality in the country and school corresponds with more frequent physical and social victimization. On the other hand, an increase in the performance inequality at the system level shows no consistent association to victimization. However, school performance inequality seems related to an increase in both types of victimizations. Our results contribute to the finding that income inequality is a determinant of school violence. This result holds regardless of the national performance inequality between students. Copyright © 2015 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

On religious and secular exemptions: A case study of childhood vaccination waivers

Science.gov (United States)

2017-01-01

This paper analyses exemptions to general law through the prism of vaccine waivers in the United States. All US states legally require the vaccination of children prior to school or daycare entry; however, this obligation is accompanied with a system of medical, religious, and/or philosophical exemptions. Nonmedical exemptions became subject of discussion after the 2015 Disneyland measles outbreak in California, which unequivocally brought to light what had been brewing below the surface for a while: a slow but steady decline in vaccination rates in Western societies, resulting in the reoccurrence of measles outbreaks. This can be traced back to an increasing public questioning of vaccines by a growing anti-vaccination movement. In reaction to the outbreak and the public outrage it generated, several states proposed—and some already passed—bills to eliminate nonmedical exemptions. I analyze two questions. First, can legal exemptions from mandatory childhood vaccination schemes for parents who are opposed to vaccination (still) be justified? Second, should legal exemptions be limited to religious objections to vaccination, or should they also be granted to secular objections? Although the argument in the paper starts from the example of the US, it seeks to provide a more general philosophical reflection on the question of exemptions from mandatory childhood vaccination. PMID:28546785

On religious and secular exemptions: A case study of childhood vaccination waivers.

Science.gov (United States)

Pierik, Roland

2017-04-01

This paper analyses exemptions to general law through the prism of vaccine waivers in the United States. All US states legally require the vaccination of children prior to school or daycare entry; however, this obligation is accompanied with a system of medical, religious, and/or philosophical exemptions. Nonmedical exemptions became subject of discussion after the 2015 Disneyland measles outbreak in California, which unequivocally brought to light what had been brewing below the surface for a while: a slow but steady decline in vaccination rates in Western societies, resulting in the reoccurrence of measles outbreaks. This can be traced back to an increasing public questioning of vaccines by a growing anti-vaccination movement. In reaction to the outbreak and the public outrage it generated, several states proposed-and some already passed-bills to eliminate nonmedical exemptions. I analyze two questions. First, can legal exemptions from mandatory childhood vaccination schemes for parents who are opposed to vaccination (still) be justified? Second, should legal exemptions be limited to religious objections to vaccination, or should they also be granted to secular objections? Although the argument in the paper starts from the example of the US, it seeks to provide a more general philosophical reflection on the question of exemptions from mandatory childhood vaccination.

29 CFR 779.382 - May qualify as exempt 13(a)(2) establishments.

Science.gov (United States)

2010-07-01

... STANDARDS ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES Exemptions for Certain Retail or Service Establishments Hotels and Motels § 779.382 May qualify as exempt 13(a)(2) establishments. A hotel or motel establishment may qualify as an exempt retail or service establishment under section 13(a)(2) of the Act...

Basis for criteria for exemption of decommissioning waste

International Nuclear Information System (INIS)

Elert, M.; Wiborgh, M.; Bengtsson, A.

1992-02-01

The purpose of this study was to provide the Swedish Radiation Protection Institute (SSI) with technical background material to be used as a basis for future decisions concerning exemption levels for decommissioning waste. Simple models have been developed for evaluating the individual doses that may arise from steel waste, concrete waste and non-burnable waste exempted from regulatory control. Two alternatives were studied for the exempted wastes: recycling and disposal in different types of near-surface repositories. The example calculations for the recycling scenarios show that the individual dose obtained is strongly dependent on the exposure time. Thus, the storage of the waste at a scrap yard will give rise to a higher dose than the melting, due to the longer storage time. (28 refs.)

The global burden of visual difficulty in low, middle, and high income countries.

Directory of Open Access Journals (Sweden)

Ellen E Freeman

Full Text Available Using a world-wide, population-based dataset of adults, we sought to determine the frequency of far visual difficulty and its associated risk factors.The World Health Survey (WHS was conducted in 70 countries throughout the world in 2003 using a random, multi-stage, stratified, cluster sampling design of adults ages 18 years and older. Far vision was assessed by asking "In the last 30 days, how much difficulty did you have in seeing and recognizing a person you know across the road (i.e. from a distance of about 20 meters?". Responses included none, mild, moderate, severe, or extreme/unable. The income status of countries was estimated using gross national income per capita data from 2003 from the World Bank. Prevalence and regression estimates were adjusted to account for the complex sample design.21% of adults reported any visual difficulty. The rate varied by the income status of the country with the percentage who had any visual difficulty being 24%, 23%, and 13% in low, middle, and high income countries, respectively. Five percent of people reported severe or extreme visual difficulty with rates in low, middle, and high income countries of 6%, 5%, and 2% respectively. Risk factors for visual difficulty included older age, female sex, poorer socioeconomic status, little to no formal education, and diabetes (P<0.05.One out of five adults in the WHS reported some degree of far visual difficulty. Given the importance of vision to living an independent life, better access to quality eye care services and life course factors affecting vision health (e.g. repeated eye infections, diet lacking vitamin A must receive adequate attention and resources, especially in low and middle income countries.

Gross Motor Skills in Children With Idiopathic Clubfoot and the Association Between Gross Motor Skills, Foot Involvement, Gait, and Foot Motion.

Science.gov (United States)

Lööf, Elin; Andriesse, Hanneke; André, Marie; Böhm, Stephanie; Iversen, Maura D; Broström, Eva W

2017-02-24

Little is known regarding gross motor skills (GMS) in children with idiopathic clubfoot (IC). This study describes GMS, specifically foot involvement and asymmetries, and analyses the association between GMS, gait, and foot status in children with IC. Gross motor tasks and gait were analyzed in children with IC and typically developed (TD) children. GMS were assessed using videotapes and the Clubfoot Assessment Protocol (CAP). The Gait Deviation Index (GDI) and GDI-Kinetic were calculated from gait analyses. Children were divided into bilateral, unilateral clubfoot, or TD groups. To analyze asymmetries, feet within each group were further classified into superior or inferior foot, depending on their CAP scores. Correlations identified associations between CAP and GDI, GDI-Kinetic, passive foot motion, and Dimeglio Classification Scores at birth in the clubfeet. In total, 75 children (mean age, 5 years) were enrolled (bilateral n=22, unilateral clubfoot n=25, TD=28). Children with clubfeet demonstrated significantly lower GMS, gait, and foot motion compared with TD children. One leg standing and hopping deviated in 84% and 91%, respectively, in at least one foot in children with clubfoot. Gross motor asymmetries were evident in both children with bilateral and unilateral involvement. In children with unilateral clubfoot, contralateral feet showed few deviations in GMS compared with TD; however, differences existed in gait and foot motion. The association between GMS and gait, foot motion, and initial foot status varied between poor and moderate. Gross motor deficits and asymmetries are present in children with both bilateral and unilateral IC. Development of GMS of the contralateral foot mirrors that of TD children, but modifies to the clubfoot in gait and foot motion. The weak association with gait, foot motion, and initial clubfoot severity indicates that gross motor measurements represent a different outcome entity in clubfoot treatment. We therefore, recommend

19 CFR 148.53 - Exemption for tools of trade.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Exemption for tools of trade. 148.53 Section 148.53 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... tools of trade. (a) Exemption. Professional books, implements, instruments, or tools of trade...

7 CFR 1219.202 - Exemption for organic Hass avocados.

Science.gov (United States)

2010-01-01

... defined in the Organic Act, a signed certification that the applicant meets all of the requirements... 7 Agriculture 10 2010-01-01 2010-01-01 false Exemption for organic Hass avocados. 1219.202 Section... AVOCADO PROMOTION, RESEARCH, AND INFORMATION Rules and Regulations § 1219.202 Exemption for organic Hass...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

29 CFR 780.307 - Exemption for employer's immediate family.

Science.gov (United States)

2010-07-01

... Employment in Agriculture That Is Exempted From the Minimum Wage and Overtime Pay Requirements Under Section...) of the Fair Labor Standards Amendments of 1966 provides a minimum wage and overtime exemption in the... 780.307 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR...

76 FR 75943 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2011-12-05

... Administration (FMCSA), DOT. ACTION: Notice of final disposition. SUMMARY: FMCSA announces its decision to exempt... California Publications in Statistics, April 1952). Other studies demonstrated theories of predicting crash... affect his/her ability to operate a CMV as safely as in the past. As a condition of the exemption...

78 FR 63307 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2013-10-23

... Administration (FMCSA), DOT. ACTION: Notice of final disposition. SUMMARY: FMCSA announces its decision to exempt..., University of California Publications in Statistics, April 1952). Other studies demonstrated theories of... affect his/her ability to operate a CMV as safely as in the past. As a condition of the exemption...

77 FR 27850 - Qualification of Drivers; Exemption Applications; Vision

Science.gov (United States)

2012-05-11

... Administration (FMCSA), DOT. ACTION: Notice of final disposition. SUMMARY: FMCSA announces its decision to exempt... California Publications in Statistics, April 1952). Other studies demonstrated theories of predicting crash... affect his/her ability to operate a CMV as safely as in the past. As a condition of the exemption...

Vast Portfolio Selection with Gross-exposure Constraints().

Science.gov (United States)

Fan, Jianqing; Zhang, Jingjin; Yu, Ke

2012-01-01

We introduce the large portfolio selection using gross-exposure constraints. We show that with gross-exposure constraint the empirically selected optimal portfolios based on estimated covariance matrices have similar performance to the theoretical optimal ones and there is no error accumulation effect from estimation of vast covariance matrices. This gives theoretical justification to the empirical results in Jagannathan and Ma (2003). We also show that the no-short-sale portfolio can be improved by allowing some short positions. The applications to portfolio selection, tracking, and improvements are also addressed. The utility of our new approach is illustrated by simulation and empirical studies on the 100 Fama-French industrial portfolios and the 600 stocks randomly selected from Russell 3000.

Gross Motor Profile and Its Association with Socialization Skills in Children with Autism Spectrum Disorders.

Science.gov (United States)

Pusponegoro, Hardiono D; Efar, Pustika; Soedjatmiko; Soebadi, Amanda; Firmansyah, Agus; Chen, Hui-Ju; Hung, Kun-Long

2016-12-01

While social impairment is considered to be the core deficit in children with autism spectrum disorder (ASD), a large proportion of these children have poor gross motor ability, and gross motor deficits may influence socialization skills in children with ASD. The objectives of this study were to compare gross motor skills in children with ASD to typically developing children, to describe gross motor problems in children with ASD, and to investigate associations between gross motor and socialization skills in children with ASD. This was a cross-sectional study including 40 ASD children aged from 18 months to 6 years and 40 age-matched typically developing controls. Gross motor and socialization skills were scored using the Vineland Adaptive Behavior Scales, 2 nd edition (Vineland-II). Below average gross motor function was found in eight of 40 (20%) ASD children. The mean gross motor v-scale score in the ASD group was 15.1 [standard deviation (SD) 3.12], significantly lower than in the control group [18.7, SD 2.09, p = 0.0001; 95% confidence intervals (CI) from -4.725 to -2.525]. The differences were most prominent in ball throwing and catching, using stairs, jumping, and bicycling. The ASD children with gross motor impairments had a mean socialization domain score of 66.6 (SD 6.50) compared to 85.7 (SD 10.90) in those without gross motor impairments (p = 0.0001, 95% CI from -25.327 to -12.736). Children with ASD had lower gross motor skills compared to typically developing children. Gross motor impairments were found in 20% of the ASD children, and these children also had lower socialization skills than those without gross motor impairments. Copyright © 2016. Published by Elsevier B.V.

Zipf rank approach and cross-country convergence of incomes

Science.gov (United States)

Shao, Jia; Ivanov, Plamen Ch.; Urošević, Branko; Stanley, H. Eugene; Podobnik, Boris

2011-05-01

We employ a concept popular in physics —the Zipf rank approach— in order to estimate the number of years that EU members would need in order to achieve "convergence" of their per capita incomes. Assuming that trends in the past twenty years continue to hold in the future, we find that after t≈30 years both developing and developed EU countries indexed by i will have comparable values of their per capita gross domestic product {\\cal G}_{i,t} . Besides the traditional Zipf rank approach we also propose a weighted Zipf rank method. In contrast to the EU block, on the world level the Zipf rank approach shows that, between 1960 and 2009, cross-country income differences increased over time. For a brief period during the 2007-2008 global economic crisis, at world level the {\\cal G}_{i,t} of richer countries declined more rapidly than the {\\cal G}_{i,t} of poorer countries, in contrast to EU where the {\\cal G}_{i,t} of developing EU countries declined faster than the {\\cal G}_{i,t} of developed EU countries, indicating that the recession interrupted the convergence between EU members. We propose a simple model of GDP evolution that accounts for the scaling we observe in the data.

Measurement of Gross Alpha and Gross Beta Radioactivity of River Yobe, North Eastern Nigeria

International Nuclear Information System (INIS)

Abba, H. T.; Sadiq, U.; Adeyemo, D. J.

2013-01-01

Measurement of the gross alpha and gross beta radioactivity of River Yobe has been carried out. Fifteen samples of the river water were collected from the farming, fishing, domestic/livestock and control areas along the river and were analyzed using desktop alpha/beta (MPC 2000- DP) counting system. The count results show the average alpha activities in farming, fishing, domestic/livestock and control areas are 0.207±0.082, 0.257±0.13, 0.437±0.315 and 0.237±0.10 Bq L -1 , respectively. The average beta activities in the four areas are 0.813±0.122, 0.308±0.0145, 0.563±0.230 and 0.225±0.0096 Bq L -1 , respectively. The overall results show that the alpha and beta activities in the four areas are far below the practical screening level of radioactivity in drinking water of 0.5 Bq L -1 for alpha and 1 Bq L -1 for beta recommended by CEC-FAO and WHO and therefore may not pose any serious detrimental health side-effects to the public users of the river.

Clubfoot Does Not Impair Gross Motor Development in 5-Year-Olds.

Science.gov (United States)

Zapata, Karina A; Karol, Lori A; Jeans, Kelly A; Jo, Chan-Hee

2018-04-01

To evaluate the gross motor development of 5-year-olds using the Peabody Developmental Motor Scales, 2nd Edition (PDMS-2), test after initial nonoperative management of clubfoot as infants. The PDMS-2 Stationary, Locomotion, and Object Manipulation subtests were assessed on 128 children with idiopathic clubfeet at the age of 5 years. Children were categorized by their initial clubfoot severity as greater than 13, unilateral or bilateral involvement, and required surgery. Children with treated clubfeet had average gross motor scores (99 Gross Motor Quotient) compared with age-matched normative scores. Children with more severe clubfeet required surgery significantly more than children with less severe scores (P < .01). Peabody scores were not significantly different according to initial clubfoot severity, unilateral versus bilateral involvement, and surgical versus nonsurgical outcomes. Clubfoot does not significantly impair gross motor development in 5-year-olds.

77 FR 64187 - Proposed Collection; Comment Request for Form 990-W

Science.gov (United States)

2012-10-18

... 990-W AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax- Exempt Organizations. DATES... Business Taxable Income for Tax- Exempt Organizations. OMB Number: 1545-0976. Form Number: 990-W. Abstract...

Integrability of the Gross-Pitaevskii equation with Feshbach resonance management

International Nuclear Information System (INIS)

Zhao Dun; Luo Honggang; Chai Huayue

2008-01-01

In this Letter we study the integrability of a class of Gross-Pitaevskii equations managed by Feshbach resonance in an expulsive parabolic external potential. By using WTC test, we find a condition under which the Gross-Pitaevskii equation is completely integrable. Under the present model, this integrability condition is completely consistent with that proposed by Serkin, Hasegawa, and Belyaeva [V.N. Serkin, A. Hasegawa, T.L. Belyaeva, Phys. Rev. Lett. 98 (2007) 074102]. Furthermore, this integrability can also be explicitly shown by a transformation, which can convert the Gross-Pitaevskii equation into the well-known standard nonlinear Schroedinger equation. By this transformation, each exact solution of the standard nonlinear Schroedinger equation can be converted into that of the Gross-Pitaevskii equation, which builds a systematical connection between the canonical solitons and the so-called nonautonomous ones. The finding of this transformation has a significant contribution to understanding the essential properties of the nonautonomous solitons and the dynamics of the Bose-Einstein condensates by using the Feshbach resonance technique

77 FR 3037 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Science.gov (United States)

2012-01-20

... Vol. 77 Friday, No. 13 January 20, 2012 Part II Department of Labor Employee Benefits Security... Employee Benefits Security Administration Proposed Exemptions From Certain Prohibited Transaction Restrictions AGENCY: Employee Benefits Security Administration, Labor. ACTION: Notice of Proposed Exemptions...

Test Marketing Exemption (TME) for New Chemical Review under TSCA

Science.gov (United States)

Under section 5 of TSCA, EPA established an exemption for certain chemicals that are manufactured (including imported) for test marketing. You can learn more here about the requirements of this exemption, along with the review and submission process.

77 FR 65931 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-10-31

...-0347] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier... diabetes mellitus requirement; request for comments. SUMMARY: FMCSA announces receipt of applications from 12 individuals for exemption from the prohibition against persons with insulin-treated diabetes...

26 CFR 49.4253-3 - Exemption for certain organizations.

Science.gov (United States)

2010-04-01

... taxes imposed by section 4251 do not apply to amounts paid for services furnished to an international... (International Organization, etc.) funds; and that the charges are exempt from tax under section 4253(c) of the...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-3 Exemption for certain...

48 CFR 1329.203-70 - DOC Federal tax exemption.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for non...

40 CFR 166.20 - Application for a specific, quarantine, or public health exemption.

Science.gov (United States)

2010-07-01

..., or public health exemption. 166.20 Section 166.20 Protection of Environment ENVIRONMENTAL PROTECTION... EMERGENCY CONDITIONS Specific, Quarantine, and Public Health Exemptions § 166.20 Application for a specific, quarantine, or public health exemption. (a) General information required in an application for a specific...

40 CFR 273.8 - Applicability-household and conditionally exempt small quantity generator waste.

Science.gov (United States)

2010-07-01

... conditionally exempt small quantity generator waste. 273.8 Section 273.8 Protection of Environment ENVIRONMENTAL....8 Applicability—household and conditionally exempt small quantity generator waste. (a) Persons... universal wastes defined at § 273.9; and/or (2) Conditionally exempt small quantity generator wastes that...

Gross motor skill development of 5-year-old Kindergarten children in Myanmar.

Science.gov (United States)

Aye, Thanda; Oo, Khin Saw; Khin, Myo Thuzar; Kuramoto-Ahuja, Tsugumi; Maruyama, Hitoshi

2017-10-01

[Purpose] The purpose of this study was to examine the gross motor skill development of 5-year-old Kindergarten children in Myanmar. [Subjects and Methods] Total 472 healthy Kindergarten children (237 males, 235 females) of 2016-2017 academic year from four schools in urban area and four schools in rural area of Myanmar were recruited. The gross motor skill development of all subjects was assessed with the test of gross motor development second edition (TGMD-2). All subjects performed two trials for each gross motor skill and the performance was video recorded and scored. The assessment procedures were done according to the standardized guidelines of TGMD-2. [Results] The majority of subjects had average level of gross motor skill rank. The significant differences were found on the run and gallop of locomotor skills and the most of object control skills except the catch between males and females. The significant differences were also found between subjects from urban and rural areas. [Conclusion] Gross motor skill development of 5-year-old Kindergarten children in Myanmar had gender-based and region-based differences on both locomotor and object control skills. This study added a valuable information to the establishment of a normative reference of Kindergarten aged children for future studies.

Current status of the development of international exemption principles

International Nuclear Information System (INIS)

Kennedy, W.E. Jr.

1988-01-01

For the past several years, the International Atomic Energy Agency (IAEA) has been investigating the possibility of exempting certain radiation sources and practices from regulatory control. Initial efforts were conducted under the general heading of de minimis. Interest in this topic arises from international recognition that a significant fraction of the wastes from industry, research, medicine, and the nuclear fuel cycle are contaminated to such low levels that applying regulatory controls may be unwarranted. The IAEA evaluation has been conducted by Advisory Groups considering two interrelated topics: to establish principles for exemption, and to apply the principles to various areas of waste management. The IAEA Advisory Groups developed the criteria from modeled assessments of the potential radiation exposure pathways and scenarios for individuals and population groups following the unrestricted release of radioactive materials. Although the scenarios and models used by the IAEA are necessarily generic, consultants to the Advisory Groups attempted to identify the most important radiation exposure pathways based on available literature. This approach is intended to provide the basic framework for the numerical derivation of generic exempt quantities that would be conservative in most situations. This paper discusses the current status of the IAEA's efforts on the subject of exemption and presents the generic results expressed as overall exemption limits for municipal wastes and materials for recycle and reuse

78 FR 65754 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-11-01

...-2013-0183] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor...-treated diabetes mellitus (ITDM) from operating commercial motor vehicles (CMVs) in interstate commerce... a notice of receipt of Federal diabetes exemption applications from 23 individuals and requested...

78 FR 76400 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-17

...-2013-0189] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor...-treated diabetes mellitus (ITDM) from operating commercial motor vehicles (CMVs) in interstate commerce... a notice of receipt of Federal diabetes exemption applications from 15 individuals and requested...

77 FR 5873 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2012-02-06

...-2011-0326] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor... diabetes mellitus (ITDM) from operating commercial motor vehicles (CMVs) in interstate commerce. The... diabetes exemption applications from fifteen individuals and requested comments from the public (76 FR...

Exemption of the use of radiation from the safety licence and reporting obligation

International Nuclear Information System (INIS)

1999-07-01

The primary means of controlling the use of radiation is the safety licence procedure. The safety licence, and the granting of the licence, are regulated in the section 16 of the Finnish Radiation Act (592/1991). In section 17 of the act, certain practices are exempted from the safety licence. In addition to these practices, the Radiation and Nuclear Safety (STUK) may (on the basis of the same legal clause) exempt other types of radiation use from the safety licence, if it is possible to ascertain with sufficient reliability that the use of the radiation will not cause damage or danger to health. This guide presents the conditions applying to exemption from the safety licence for the use of radiation and reporting obligation, and also the exemption values for radioactive substances which, if exceeded, will entail the application of the safety licence and notification procedure for the use of radiation in question. The guide also presents exemptions in the use of exemption values, and requirements associated with the exemption of radiation appliances. However, the guide does not apply to the use of nuclear energy

Exemption of the use of radiation from the safety licence and reporting obligation

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-07-01

The primary means of controlling the use of radiation is the safety licence procedure. The safety licence, and the granting of the licence, are regulated in the section 16 of the Finnish Radiation Act (592/1991). In section 17 of the act, certain practices are exempted from the safety licence. In addition to these practices, the Radiation and Nuclear Safety (STUK) may (on the basis of the same legal clause) exempt other types of radiation use from the safety licence, if it is possible to ascertain with sufficient reliability that the use of the radiation will not cause damage or danger to health. This guide presents the conditions applying to exemption from the safety licence for the use of radiation and reporting obligation, and also the exemption values for radioactive substances which, if exceeded, will entail the application of the safety licence and notification procedure for the use of radiation in question. The guide also presents exemptions in the use of exemption values, and requirements associated with the exemption of radiation appliances. However, the guide does not apply to the use of nuclear energy.

46 CFR 167.01-8 - Inspection of school ships using gross tonnage criterion.

Science.gov (United States)

2010-10-01

... 46 Shipping 7 2010-10-01 2010-10-01 false Inspection of school ships using gross tonnage criterion... SCHOOLS PUBLIC NAUTICAL SCHOOL SHIPS General Provisions § 167.01-8 Inspection of school ships using gross... school ships by relative sizes in gross tonnages. When it is determined in accordance with § 70.05-20 of...

40 CFR 266.220 - What does a storage and treatment conditional exemption do?

Science.gov (United States)

2010-07-01

... (CONTINUED) SOLID WASTES (CONTINUED) STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES Conditional Exemption for Low-Level Mixed Waste Storage... exemption exempts your low-level mixed waste from the regulatory definition of hazardous waste in 40 CFR 261...

40 CFR 266.305 - What does the transportation and disposal conditional exemption do?

Science.gov (United States)

2010-07-01

... PROTECTION AGENCY (CONTINUED) SOLID WASTES (CONTINUED) STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES Conditional Exemption for Low-Level... exemption exempts your waste from the regulatory definition of hazardous waste in 40 CFR 261.3 if your waste...

77 FR 51107 - Union Pacific Railroad Company-Abandonment Exemption-in Pocahontas County, IA

Science.gov (United States)

2012-08-23

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. AB 33 (Sub-No. 304X)] Union Pacific Railroad Company--Abandonment Exemption--in Pocahontas County, IA Union Pacific Railroad Company (UP) has filed a verified notice of exemption under 49 CFR part 1152 subpart F--Exempt Abandonments to...

77 FR 51614 - Union Pacific Railroad Company-Abandonment Exemption-in Polk County, IA

Science.gov (United States)

2012-08-24

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. AB 33 (Sub-No. 310X)] Union Pacific Railroad Company--Abandonment Exemption--in Polk County, IA Union Pacific Railroad Company (UP) has filed a verified notice of exemption under 49 CFR part 1152 subpart F--Exempt Abandonments to...

76 FR 1211 - Union Pacific Railroad Company-Abandonment Exemption-In Wright County, IA

Science.gov (United States)

2011-01-07

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. AB 33 (Sub-No. 293X)] Union Pacific Railroad Company--Abandonment Exemption--In Wright County, IA Union Pacific Railroad Company (UP) filed a verified notice of exemption under 49 CFR 1152 subpart F--Exempt Abandonments to abandon a line...

78 FR 65034 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-10-30

...-0190] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier... against persons with insulin- treated diabetes mellitus (ITDM) operating commercial motor vehicles (CMVs... individuals listed in this notice have recently requested such an exemption from the diabetes prohibition in...

78 FR 77784 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)

2013-12-24

...-2013-0184] [4910-EX-P] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY...-treated diabetes mellitus (ITDM) from operating commercial motor vehicles (CMVs) in interstate commerce... a notice of receipt of Federal diabetes exemption applications from 26 individuals and requested...

78 FR 56988 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

Science.gov (United States)