WorldWideScience

Sample records for gross income exemptions

  1. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of an...

  2. 26 CFR 1.61-1 - Gross income.

    Science.gov (United States)

    2010-04-01

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

  3. 75 FR 78897 - Definition of Omission From Gross Income

    Science.gov (United States)

    2010-12-17

    ... Definition of Omission From Gross Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations defining an omission from gross income for... overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any...

  4. 26 CFR 1.61-4 - Gross income of farmers.

    Science.gov (United States)

    2010-04-01

    ... exchange is to be included in gross income. Proceeds of insurance, such as hail or fire insurance on... include crop insurance proceeds in income for taxable year following taxable year of destruction. For...

  5. 26 CFR 1.832-1 - Gross income.

    Science.gov (United States)

    2010-04-01

    ..., except that in the case of a mutual fire insurance company described in § 1.831-1 the amount of single... TAXES Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in section 832(b)(1... approved by the National Convention of Insurance Commissioners, as well as the gain derived from the sale...

  6. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident alien...

  7. 26 CFR 1.61-3 - Gross income derived from business.

    Science.gov (United States)

    2010-04-01

    ... Section 1.61-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and..., merchandising, or mining business, “gross income” means the total sales, less the cost of goods sold, plus any...

  8. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Science.gov (United States)

    2010-04-01

    ... as treble damages under the antitrust laws and exemplary damages for fraud are gross income. Another... by law. Illegal gains constitute gross income. Treasure trove, to the extent of its value in United...

  9. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Gross investment income of a life insurance company. 1.804-3 Section 1.804-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Investment Income § 1.804-3 Gross investment income of a life...

  10. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1332-1 Inclusion in gross income of...

  11. 26 CFR 1.691(a)-3 - Character of gross income.

    Science.gov (United States)

    2010-04-01

    ....691(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-3 Character of gross income. (a) The right..., or by the person entitled to receive such amount by bequest, devise, or inheritance from the decedent...

  12. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion in gross income by recipients. 1.691(a)-2 Section 1.691(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-2 Inclusion in...

  13. 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...

  14. 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...

  15. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Science.gov (United States)

    2010-01-01

    ... applicable tax year unless a certified statement is provided by a certified public accountant or attorney...) For a person filing a separate tax return, the amount reported as “adjusted gross income” on the final federal income tax return for the person for the applicable tax year; (2) For a person filing a joint tax...

  16. 26 CFR 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.

    Science.gov (United States)

    2010-04-01

    ... deductions for exempt farmers' cooperatives. 1.1382-3 Section 1.1382-3 Internal Revenue INTERNAL REVENUE... Patrons § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. (a) In general. (1) Section 1382(c) provides that in determining the taxable income of a farmers', fruit...

  17. 26 CFR 1.668(a)-1 - 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)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

  18. 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...

  19. 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...

  20. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Science.gov (United States)

    2010-04-01

    ... be exempt foreign trade income. If a FSC has a non-corporate shareholder (shareholders), 16/23 of its foreign trade income attributable to the noncorporate shareholder's (shareholders') proportionate interest... attributable to the non-corporate shareholder's (shareholders') proportionate interest in the FSC will be...

  1. 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

  2. Income Tax Law: U.S. Armed Forces Training: Course Book.

    Science.gov (United States)

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

  3. 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)

  4. 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...

  5. 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...

  6. 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.

  7. 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.

  8. 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...

  9. 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...

  10. 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

  11. 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.

  12. 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.

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. 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.

  19. Income Tax Law: U.S. Armed Forces Training: Instructor Guide.

    Science.gov (United States)

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

  20. Redistributive effect of personal income taxation in Pakistan

    OpenAIRE

    Ahmed, Vaqar; O'Donoghue, Cathal

    2009-01-01

    This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in order to evaluate the contribution of rate, allowances, deductions, exemptions and credits. The structure given in Income Tax Ordinance, 2001, is applied to gross household incomes in 2002 (low growth year) and 2005 (high growth year). Our findings reveal that the reforms laid down in this Ordinance resulted in a greater redistribution of incomes. The redistributive effect i...

  1. 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

  2. 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

  3. 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...

  4. 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

  5. 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

  6. 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.

  7. 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.

  8. 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.

  9. 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

  10. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Science.gov (United States)

    2010-04-01

    ...— (A) Exempt from (or not subject to) taxation without regard to section 501(a); or (B) Relieved from... organization described in section 501(c)(3) or (4), so long as that determination or adjudication is not based... substantially all of its support (other than gross investment income) from sources outside of the United States...

  11. 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...

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. 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....

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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

  7. Yield and gross income of arracacha in monocrop and intercropping with the Japanese bunching onion and parsley Produção e renda bruta de mandioquinha-salsa em cultivo solteiro e consorciado com cebolinha e salsa

    Directory of Open Access Journals (Sweden)

    Néstor Antonio Heredia Zárate

    2008-06-01

    Full Text Available The objective of this work was to study the yield performance and to determine the gross income of arracacha (Arracacia xanthorrhiza Bancroft, cultivar Amarela de Carandaí, grown in monoculture as well as in intercropping with the Japanese bunching onion (Allium fistulosum L., cultivar Todo Ano (A-JBO and parsley (Petroselinum crispum (Mill., cultivar Lisa Preferida (A-P. Arracacha and the Japanese bunching onion were vegetatively propagated, while parsley was propagated by seeds. The Japanese bunching onion was first harvested 87 days after the planting (DAP, with resprouts harvested 154 and 212 DAP. Parsley was first harvested 105 days after the sowing (DAS, and, resprouts, 171, 212, and 268 DAS. Arracacha was harvested 268 DAP. At the harvest carried out 212 DAP, the Japanese bunching onion plants in monocrop significantly exceeded those in intercropping in 1.73 cm height and 0.99 t ha-1 commercial fresh mass (CFM. In parsley, the CFM yield in monocrop significantly exceeded the intercropping figures in 0.63, 0.66, and 0.72 t ha-1 at harvests carried out respectively 171, 212, and 268 DAS. Plant height and CFM of the Japanese bunching onion and parsley increased after every new harvest, except in parsley, for plant height 171 DAS and CFM 268 DAS. No significant differences were found in any of the evaluated characteristics when arracacha as single crop was compared to the A-JBO intercropping arrangement. Nevertheless, the A-P intercropping arrangement significantly reduced all characteristics in relation to the other systems, except for yield of non-commercial arracacha roots. A-JBO intercropping arrangement was viable (LER = 1.49 and therefore may be employed by farmers. A-P intercropping, on its turn, was unfeasible (LER = 0.97.Este trabalho teve como objetivo estudar o desempenho produtivo e determinar a renda bruta obtida a partir do cultivo da mandioquinha-salsa (Arracacia xanthorrhiza Bancroft, cultivar Amarela de Carandaí, em

  8. 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...

  9. 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...

  10. What if Member States Subjected Non-Resident 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 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

  11. 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...

  12. 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...

  13. 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)

  14. 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...

  15. 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...

  16. 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. ...

  17. Gross decontamination experiment report

    International Nuclear Information System (INIS)

    Mason, R.; Kinney, K.; Dettorre, J.; Gilbert, V.

    1983-07-01

    A Gross Decontamination Experiment was conducted on various levels and surfaces of the TMI - Unit 2 reactor building in March 1982. The polar crane, D-rings, missile shields, refueling canals, refueling bridges, equipment, and elevations 305' and 347'-6'' were flushed with low pressure water. Additionally, floor surfaces on elevation 305' and floor surfaces and major pieces of equipment on elevation 347'-6'' were sprayed with high pressure water. Selective surfaces were decontaminated with a mechanical scrubber and chemicals. Strippable coating was tested and evaluated on equipment and floor surfaces. The effectiveness, efficiency, and safety of several decontamination techniques were established for the large, complex decontamination effort. Various decontamination equipment was evaluated and its effectiveness was documented. Decontamination training and procedures were documented and evaluated, as were the support system and organization for the experiment

  18. Gross xenon stability

    International Nuclear Information System (INIS)

    Lewins, J.D.; Wilson, P.P.H.

    1997-01-01

    The effect of xenon in thermal reactors on steady operation is generally destabilizing. Illustrating this involves the study of appropriate transfer functions, which may be conveniently displayed in three ways: as Bode, Nyquist, and root-locus diagrams. The three forms allow different aspects to be highlighted. These are illustrated for the effect of xenon with allowance not only for the stabilizing effect of the direct yield in fission but also to show the consequences of neglecting the time dependence due to the thermal capacity of the reactor. With careful interpretation, all these forms give an interpretation of stability that is consistent with direct evaluation and promote the understanding of the onset of gross oscillations in power

  19. Gross decontamination experiment report

    Energy Technology Data Exchange (ETDEWEB)

    Mason, R.; Kinney, K.; Dettorre, J.; Gilbert, V.

    1983-07-01

    A Gross Decontamination Experiment was conducted on various levels and surfaces of the TMI - Unit 2 reactor building in March 1982. The polar crane, D-rings, missile shields, refueling canals, refueling bridges, equipment, and elevations 305' and 347'-6'' were flushed with low pressure water. Additionally, floor surfaces on elevation 305' and floor surfaces and major pieces of equipment on elevation 347'-6'' were sprayed with high pressure water. Selective surfaces were decontaminated with a mechanical scrubber and chemicals. Strippable coating was tested and evaluated on equipment and floor surfaces. The effectiveness, efficiency, and safety of several decontamination techniques were established for the large, complex decontamination effort. Various decontamination equipment was evaluated and its effectiveness was documented. Decontamination training and procedures were documented and evaluated, as were the support system and organization for the experiment.

  20. 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...

  1. 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

  2. 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...

  3. Monetary value of lost productivity over a five year follow up in early rheumatoid arthritis estimated on the basis of official register data on patients' sickness absence and gross income: experience from the FIN-RACo trial.

    Science.gov (United States)

    Puolakka, K; Kautiainen, H; Pekurinen, M; Möttönen, T; Hannonen, P; Korpela, M; Hakala, M; Arkela-Kautiainen, M; Luukkainen, R; Leirisalo-Repo, M

    2006-07-01

    To explore the monetary value of rheumatoid arthritis related loss of productivity in patients with early active disease. In a prospective cohort substudy of the FIN-RACo Trial, 162 patients with recent onset rheumatoid arthritis, aged 18 to 65 years and available to the workforce, were followed up for five years. Loss of work productivity in euros 2002 was estimated by data on absence for sickness and on income (human capital approach) from official databases. Treatment responses were evaluated by area under the curve (AUC) of the ACR-N measure and by increase in number of erosions in radiographs of hands and feet. The health assessment questionnaire (HAQ) at six months was linked to the International Classification of Functioning, Disability and Health (ICF). In all, 120 (75%) patients, women more often (82%) than men (61%) (p=0.002), lost work days. The mean lost productivity per patient-year was euro7217 (95% confidence interval (CI), 5561 to 9148): for women, euro6477 (4858 to 8536) and for men, euro8443 (5389 to 12,898). There was an inverse correlation with improvement: euro1101 (323 to 2156) and euro14 952 (10,662 to 19,852) for the highest and lowest quartiles of AUC of ARC-N, respectively. Lost productivity was associated with increase in the number of erosions and with disability in "changing and maintaining body position" subcategory of the ICF. Despite remission targeted treatment with disease modifying antirheumatic drugs, early rheumatoid arthritis results in substantial loss of productivity. A good improvement in the disease reduces the loss markedly.

  4. 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...

  5. 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...

  6. 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...

  7. 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.

  8. 75 FR 56858 - Exclusions From Gross Income of Foreign Corporations

    Science.gov (United States)

    2010-09-17

    ... ownership test of paragraph (b)(1) of this section because during more than half the days in its taxable... information are confidential, as required by 26 U.S.C. 6103. Background On June 25, 2007, temporary... concerning the reporting requirements related to the qualified shareholder stock ownership test. No public...

  9. 26 CFR 1.832-4 - Gross income.

    Science.gov (United States)

    2010-04-01

    ...) Amounts subtracted from a premium stabilization reserve to pay for insurance coverage; and (C... taken into account under section 848 in connection with the net premiums of the contract. A company that... contract. However, unearned premiums held by an insurance company with regard to the net value of risks...

  10. 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.

  11. 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...

  12. 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

  13. 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...

  14. Rendimento de grãos e margem bruta de cultivares de milho com variabilidade genética contrastante em diferentes sistemas de manejo Grain yield and gross income of maize cultivars with contrasting genetic variability at different management systems

    Directory of Open Access Journals (Sweden)

    Luís Sangoi

    2006-06-01

    investir em práticas culturais que otimizem a performance agronômica e o potencial produtivo da cultivar.The optimization of maize production systems in southern Brazil depends on the adequate combination between genotype traits and the type of management system. This work was carried out aiming at evaluating the grain yield and gross income of maize cultivars with contrasting genetic variability at different management levels. The experiment was conducted in Lages, SC, using randomized block design with split-plots. Four production systems, equivalent to low (S1, medium (S2, high (S3 and very high (S4 management levels were tested in the main plots. The single-cross hybrid Pioneer 32R21, the double cross hybrid Traktor, and the open-pollinated variety BRS Planalto were assessed in the split-plots. The management systems differed in relation to the quantity and timing of fertilizer application, plant density, row spacing, and water irrigation. The trials were sown in 11/20/2002 and 10/22/2003, under the no-till soil tillage system. Regardless cultivar, maize grain yield and gross income increased with the enhancement in management level, ranging from 1,781 (S1 to 13,848 (S4kg ha-1 and from 206,00 (S1 to 2,937,00 (S4R$ ha-1, depending on the cultivar and growing season. The larger genetic variability of the cultivar BRS Planalto did not improve its grain yield when compared to the hybrids in S1. The hybrids were more productive and profitable than the open pollinated variety in S2. The use of a single-cross hybrid promoted the greatest grain yield and gross income in S3 and S4, showing that it is possible to match maximum technical and economic efficiency with a high yield plateau, as long as there is financial condition to invest in cultural practices that optimize maize agronomic performance and genetic potential to explore them.

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  19. 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...

  20. 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.

  1. 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...

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. Stateless Income

    OpenAIRE

    Edward D Kleinbard

    2012-01-01

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

  11. 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.

  12. 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...

  13. 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...

  14. Gross anatomy of network security

    Science.gov (United States)

    Siu, Thomas J.

    2002-01-01

    Information security involves many branches of effort, including information assurance, host level security, physical security, and network security. Computer network security methods and implementations are given a top-down description to permit a medically focused audience to anchor this information to their daily practice. The depth of detail of network functionality and security measures, like that of the study of human anatomy, can be highly involved. Presented at the level of major gross anatomical systems, this paper will focus on network backbone implementation and perimeter defenses, then diagnostic tools, and finally the user practices (the human element). Physical security measures, though significant, have been defined as beyond the scope of this presentation.

  15. 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

  16. 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...

  17. 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...

  18. 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...

  19. EFEITOS DA CAMA-DE-FRANGOS E DA ÉPOCA DE PRODUÇÃO E A RENDA BRUTA DA CEBOLINHA “TODO ANO” EFFECTS OF CHICKEN MANURE AND HARVESTING DATE ON "TODO ANO" GREEN ONION YIELD AND GROSS INCOME

    Directory of Open Access Journals (Sweden)

    Maria do Carmo Vieira

    2007-09-01

    ômico.

    The study was carried out with ";Todo Ano"; green onions in Dourados-MS, between March 13 and June 16, 2000, in a soil classified as dystrorthox with a clayey texture. Semi-decomposed chicken manure, incorporated (0,7 and 14 t.ha-1 or as soil cover (0,7 and 14 t.ha-1, with harvests at 60 and 95 days after planting, was studied in a 3 x 3 x 2 factorial arrangement in a complete randomized block design with four replications. Statistical analysis was done with triple interaction confounding. Plant height, stem diameter at the soil surface, numbers of leaves and stems and fresh and dried mass of green onion without roots were measured for each period of harvest. Those onions picked at 60 days after planting were smaller in those picked at 95 days. The significant effect of interaction harvest day x semidecomposed chicken manure incorporated for fresh mass was detected on plants picked at 95 days after planting, in which the use of 14 t.ha-1 induced increases of 33.9% and 85.3%, respectively, in relation to those in which was used 7 t.ha-1 and 0 t.ha-1. There were significant increases of 21.4% and 79.8% of fresh mass and 18.2% and 54.8% of dried mass of plants cultivated in soil with 14 t.ha-1 of semi-decomposed chicken manure as soil cover, respectively, in relation to those cultivated with 7 t.ha-1 and 0 t.ha-1. Total gross income with harvest at 95 days after planting was the best, mainly when bunching onion was cultivated in soil with 14 t.ha-1 of semi-decomposed chicken manure incorporated (R$ 44,418.25.

    KEY-WORDS: Allium fistulosum; organic residue; harvest period; productivity; income.

  20. 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...

  1. 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.

  2. 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.

  3. 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...

  4. 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).

  5. 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).

  6. 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...

  7. 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.

  8. 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.

  9. 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…

  10. Measures of Gross National Happiness

    Directory of Open Access Journals (Sweden)

    Ruut Veenhoven

    2010-02-01

    Full Text Available Happiness is rising on the political agenda and this calls for measures of how well nations perform in creating great happiness for a great number, analogous to measures of success in creating wealth, such as GDP. Happiness is defined as subjective enjoyment of one’s life as-a-whole and this can be measured using self-reports. Question on happiness are currently used in large scale surveys of the general population in nations. As a result we have now comparable data on happiness in 144 contemporary nations and time-series of 25 years and longer on 11 developed nations. These data can be aggregated in different ways: If the aim is simply greater happiness for a greater number of citizens, Average happiness (AH is an appropriate measure. If the focus is on enduring happiness, it is better to combine average happiness with longevity in an index of Happy Life Years (HLY. If the aim is to reduce disparity among citizens a relevant indicator is the Inequality of Happiness (IH in the nations as measured with the standard deviation. Average and dispersion can also be combined in an index of Inequality-Adjusted Happiness (IAH. Comparison across nations shows sizable differences on all these measures of gross national happiness and these differences correspond with societal characteristics that can be influenced by policy makers, such as freedom and justice. Comparison over time shows major improvement during the last decade.

  11. 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 ...

  12. 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...

  13. 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...

  14. 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.

  15. 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.

  16. 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)

  17. 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.

  18. 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.

  19. 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.

  20. 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)

  1. 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...

  2. 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.

  3. 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...

  4. 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)

  5. 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.

  6. 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.

  7. 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.

  8. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

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

  9. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

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

  10. 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...

  11. 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...

  12. 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.

  13. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

    This study investigated how agricultural policy reforms, including market liberalization and market deregulation, have influenced gross revenue risk of Swiss dairy producers using farm-level panel data between 1990 and 2009. Based on detrended data, variance decomposition was applied to assess how

  14. 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.

  15. 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.

  16. 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)

  17. 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

  18. 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

  19. 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)

  20. 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

  1. 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.

  2. 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

  3. 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

  4. 26 CFR 1.528-9 - Exempt function income.

    Science.gov (United States)

    2010-04-01

    .... However, dues, fees, or assessments paid to an organization by a developerwith respect to unfinished or...) Amounts received for work done on privately owned property which is not association property; or (6) Amounts received from members in return for their transportation to or from shopping areas, work location...

  5. 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...

  6. TERATOGENIC EFFECTS OF SILVER NANOPARTICLES: GROSS ANOMALIES

    OpenAIRE

    Jyoti Prakash; Rajniti; Deepika; Royana

    2015-01-01

    BACK GROUND: Prenatal exposure of AgNPs can induces devastative and detrimental effect in the organogenesis period of the developing embryos and foetuses. Organogenesis period is highly condemnatory and persuadable. Any injury to embryo during this period leads to dysmorphogenesis or even death AIM: The present study means to evaluate the gross anomalies on developing f o etus subsequent to silver nanoparticle ingestion during the gestational period. ...

  7. 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)

  8. 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.

  9. 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.…

  10. 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...

  11. 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.

  12. 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,…

  13. 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.

  14. 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...

  15. 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...

  16. 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

  17. Gross shell structure of moments of inertia

    International Nuclear Information System (INIS)

    Deleplanque, M.A.; Frauendorf, S.; Pashkevich, V.V.; Chu, S.Y.; Unzhakova, A.

    2002-01-01

    Average yrast moments of inertia at high spins, where the pairing correlations are expected to be largely absent, were found to deviate from the rigid-body values. This indicates that shell effects contribute to the moment of inertia. We discuss the gross dependence of moments of inertia and shell energies on the neutron number in terms of the semiclassical periodic orbit theory. We show that the ground-state shell energies, nuclear deformations and deviations from rigid-body moments of inertia are all due to the same periodic orbits

  18. Solitons in Gross-Pitaevskii equation

    International Nuclear Information System (INIS)

    Lopes, E.

    1985-01-01

    It is observed that, when the potential is integrable and repulsive, the Gross-Pitaevskii Equation, with non-vanishing boundary conditions, describes a family of planar solitons. A method is presented which provides an exact soliton field to the Dirac Delta potential and an approximation solution to any other kind of potential. As an example the method is then applied to the case of a repulsive Yukawa potential. A brief discuss the relation between these solitons and Anderson's superfluidity mechanism, is also presented. (author) [pt

  19. 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)

  20. 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...

  1. 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...

  2. 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

  3. 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...

  4. GROSS- GAMMA RAY OBSERVATORY ATTITUDE DYNAMICS SIMULATOR

    Science.gov (United States)

    Garrick, J.

    1994-01-01

    The Gamma Ray Observatory (GRO) spacecraft will constitute a major advance in gamma ray astronomy by offering the first opportunity for comprehensive observations in the range of 0.1 to 30,000 megaelectronvolts (MeV). The Gamma Ray Observatory Attitude Dynamics Simulator, GROSS, is designed to simulate this mission. The GRO Dynamics Simulator consists of three separate programs: the Standalone Profile Program; the Simulator Program, which contains the Simulation Control Input/Output (SCIO) Subsystem, the Truth Model (TM) Subsystem, and the Onboard Computer (OBC) Subsystem; and the Postprocessor Program. The Standalone Profile Program models the environment of the spacecraft and generates a profile data set for use by the simulator. This data set contains items such as individual external torques; GRO spacecraft, Tracking and Data Relay Satellite (TDRS), and solar and lunar ephemerides; and star data. The Standalone Profile Program is run before a simulation. The SCIO subsystem is the executive driver for the simulator. It accepts user input, initializes parameters, controls simulation, and generates output data files and simulation status display. The TM subsystem models the spacecraft dynamics, sensors, and actuators. It accepts ephemerides, star data, and environmental torques from the Standalone Profile Program. With these and actuator commands from the OBC subsystem, the TM subsystem propagates the current state of the spacecraft and generates sensor data for use by the OBC and SCIO subsystems. The OBC subsystem uses sensor data from the TM subsystem, a Kalman filter (for attitude determination), and control laws to compute actuator commands to the TM subsystem. The OBC subsystem also provides output data to the SCIO subsystem for output to the analysts. The Postprocessor Program is run after simulation is completed. It generates printer and CRT plots and tabular reports of the simulated data at the direction of the user. GROSS is written in FORTRAN 77 and

  5. Fractional Bhatnagar-Gross-Krook kinetic equation

    Science.gov (United States)

    Goychuk, Igor

    2017-11-01

    The linear Boltzmann equation (LBE) approach is generalized to describe fractional superdiffusive transport of the Lévy walk type in external force fields. The time distribution between scattering events is assumed to have a finite mean value and infinite variance. It is completely characterized by the two scattering rates, one fractional and a normal one, which defines also the mean scattering rate. We formulate a general fractional LBE approach and exemplify it with a particularly simple case of the Bohm and Gross scattering integral leading to a fractional generalization of the Bhatnagar, Gross and Krook (BGK) kinetic equation. Here, at each scattering event the particle velocity is completely randomized and takes a value from equilibrium Maxwell distribution at a given fixed temperature. We show that the retardation effects are indispensable even in the limit of infinite mean scattering rate and argue that this novel fractional kinetic equation provides a viable alternative to the fractional Kramers-Fokker-Planck (KFP) equation by Barkai and Silbey and its generalization by Friedrich et al. based on the picture of divergent mean time between scattering events. The case of divergent mean time is also discussed at length and compared with the earlier results obtained within the fractional KFP. Also a phenomenological fractional BGK equation without retardation effects is proposed in the limit of infinite scattering rates. It cannot be, however, rigorously derived from a scattering model, being rather clever postulated. It this respect, this retardationless equation is similar to the fractional KFP by Barkai and Silbey. However, it corresponds to the opposite, much more physical limit and, therefore, also presents a viable alternative.

  6. 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. ...

  7. Analysis of Correlation Between Gross Domestic Product and Corporate Income Tax in the European Union Countries

    Directory of Open Access Journals (Sweden)

    Ionela Cornelia Cioca

    2016-01-01

    In formulating the thesis I opted on combining quantitative research qualitative research in orderto obtain the expected results. As a result of the research undertaken, research tools pertaining tothe two types of methodsliterature review, statistical study, comparison, descriptive analysis,graphical representation, the case study method, data interpretation.

  8. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Science.gov (United States)

    2010-04-01

    ... widower of an individual who died while employed by the employer in the line of business or who separated... widower of an individual who died while employed by the employer or who separated from service with the... the amounts paid by the employer are for education relating to the employee's trade or business of...

  9. ECONOMETRICAL INTERPRETATION OF THE INTERDEPENDECE BETWEEN FISCALITY RATE- FISCAL INCOMES- GROSS DOMESTIC PRODUCT

    OpenAIRE

    POPA IONELA; PIETRARU ALINA; CODREANU DIANA

    2009-01-01

    Econometrics has come into being and grown as a result of the need to set up instruments of investigation and increase of the methods to organize, conduct and manage the economy, and on the other hand, due to the successful statistical and mathematical me

  10. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Science.gov (United States)

    2010-04-01

    ...) Expenses directly related to a trade or business. For the purpose of the deductions specified in section 62... employer, its agent, or third party to an employee is less than the total amount of the business expenses paid or incurred by the employee, the determination of to which of the employee's business expenses the...

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. A study of gross morphological and histological syringeal features of ...

    African Journals Online (AJOL)

    A study of gross morphological and histological syringeal features of true francolins (Galliformes: Francolinus, Scleroptila, Peliperdix and Dendroperdix spp.) and spurfowls ( Pternistis spp.) in a phylogenetic context.

  20. 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…

  1. 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).

  2. HUD Program Income Limits

    Data.gov (United States)

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

  3. Limited Income and Resources

    Data.gov (United States)

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

  4. HOME Income Limits

    Data.gov (United States)

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

  5. Disability Income Insurance

    OpenAIRE

    Hayhoe, Celia Ray; Smith, Mike, CPF

    2009-01-01

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

  6. Intergenerational Top Income Persistence

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  7. 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...

  8. 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...

  9. 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.

  10. 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...

  11. 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…

  12. 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…

  13. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  14. 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...

  15. 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…

  16. 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...

  17. 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

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. Summarized report of geothermal well Gross Buchholz Gt1; Kurzprofil der Geothermiebohrung Gross Buchholz Gt1

    Energy Technology Data Exchange (ETDEWEB)

    Schaefer, Frauke; Hesshaus, Annalena; Jatho, Reiner; Luppold, Friedrich-Wilhelm; Pletsch, Thomas; Tischner, Torsten [Bundesanstalt fuer Geowissenschaften und Rohstoffe (BGR), Hannover (Germany); Hunze, Sabine; Orilski, Judith; Wonik, Thomas [Leibniz-Institut fuer Angewandte Geophysik (LIAG), Hannover (Germany); Roehling, Heinz-Gerd [Landesamt fuer Bergbau, Energie und Geologie (LBEG), Hannover (Germany)

    2012-01-15

    The well Gross Buchholz Gt1 is a deep geothermal well intended to demonstrate the feasibility of deep geothermal energy mining from tight sedimentary rocks. It is the core part of the GeneSys (Generated Geothermal Energy Systems) project, aiming at developing single well concepts for direct use of geothermal energy. During the course of the project, three different single well concepts have been developed and tested at the research well Horstberg Z1 which is geologically comparable to the Gross Buchholzwell. The latter is intended to supply the heating energy for the premises of Geozentrum Hannover, an office and lab complex of some 35.000 m{sup 2} housing about 1000 employees. The geothermal target are the sandstones of the Lower Triassic Middle Buntsandstein Formation, which have a temperature of about 165 C at 3700 depth. The well has reached a final depth of 3901 m below ground level, penetrating a nearly complete succession from the Lower Cretaceous (Albian) to the Lower Triassic (Lower Buntsandstein), while Tertiary and Upper Cretaceous sediments are missing. This article summarizes technical and geographic data, stratigraphic classification, geophysical logging, cores, and sidewall cores of the well. (orig.)

  20. 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.

  1. 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

  2. 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

  3. 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.

  4. Treatability study sample exemption: update

    International Nuclear Information System (INIS)

    1997-01-01

    This document is a RCRA Information Brief intended to update the information in the 1991 Small-Scale Treatability Study Information Brief, and to address questions about the waste and treatability study sample exemptions that have arisen since References 3 and 5 were published

  5. 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)

  6. 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...

  7. Increasing income inequality

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Poulsen, Odile

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

  8. Determinants of income inequality

    OpenAIRE

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

    2017-01-01

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

  9. Volunteering, income and health.

    Science.gov (United States)

    Detollenaere, Jens; Willems, Sara; Baert, Stijn

    2017-01-01

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

  10. 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...

  11. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

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

  12. Gross efficiency during rowing is not affected by stroke rate

    NARCIS (Netherlands)

    Hofmijster, M.J.; van Soest, A.J.; de Koning, J.J.

    2009-01-01

    Purpose: It has been suggested that the optimal stroke rate in rowing is partly determined by the stroke-rate dependence of internal power losses. This should be reflected in a stroke-rate dependency of gross efficiency (e

  13. A variational approach to the Gross-Neveu model

    International Nuclear Information System (INIS)

    Mishra, H.; Misra, P.; Mishra, A.

    1988-01-01

    The authors solve the instability of perturbative vacuum of Gross-Neveu model. They use a variational method. The analysis is nonperturbative as it uses only equal time commmutator/anticommutator algebra

  14. 40 CFR 89.909 - Export exemptions.

    Science.gov (United States)

    2010-07-01

    ... Enforcement Auditing Section, Manufacturers Operations Division (6405-J), Environmental Protection Agency... comply with EPA certification regulations. (d) It is a condition of any exemption for the purpose of...

  15. 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.)

  16. Income Elasticity Literature Review

    Science.gov (United States)

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

  17. Aid and Income

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  18. Income pooling within families

    DEFF Research Database (Denmark)

    Bonke, Jens; Uldall-Poulsen, Hans

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

  19. Earned Income Tax Credit

    NARCIS (Netherlands)

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

    1998-01-01

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

  20. Income and outcomes

    DEFF Research Database (Denmark)

    Hariri, Jacob Gerner; Lassen, David Dreyer

    2017-01-01

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

  1. Tenure and forest income

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  2. 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.

  3. 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

  4. 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.

  5. 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...

  6. 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...

  7. 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

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. [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

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

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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…

  15. 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

  16. 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...

  17. 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)

  18. Speed and income

    DEFF Research Database (Denmark)

    Fosgerau, Mogens

    2005-01-01

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

  19. Income and Ideology

    DEFF Research Database (Denmark)

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

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

  20. 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

  1. Explicit Versus Implicit Income Insurance

    OpenAIRE

    Thomas J. Kniesner; James P. Z‎iliak

    2001-01-01

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

  2. 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

  3. 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

  4. 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)

  5. 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

  6. 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)

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

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

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

  8. 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)

  9. 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.

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

    OpenAIRE

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

    2016-01-01

    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 sociali...

  11. Earnings, employment and income inequality

    NARCIS (Netherlands)

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

    2014-01-01

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

  12. ϵ-expansion in the Gross-Neveu

    Energy Technology Data Exchange (ETDEWEB)

    Raju, Avinash [Center for High Energy Physics, Indian Institute of Science,Bangalore 560012 (India)

    2016-10-18

    We use the recently developed CFT techniques of Rychkov and Tan to compute anomalous dimensions in the O(N) Gross-Neveu model in d=2+ϵ dimensions. To do this, we extend the “cowpie contraction' algorithm of http://arxiv.org/abs/1506.06616 to theories with fermions. Our results match perfectly with Feynman diagram computations.

  13. Gross and microscopic lesions in corals from Micronesia

    Science.gov (United States)

    Work, Thierry M.; Aeby, Greta S.; Hughen, Konrad A.

    2015-01-01

    The authors documented gross and microscopic morphology of lesions in corals on 7 islands spanning western, southern, and eastern Micronesia, sampling 76 colonies comprising 30 species of corals among 18 genera, with Acropora, Porites, and Montipora dominating. Tissue loss comprised the majority of gross lesions sampled (41%), followed by discoloration (30%) and growth anomaly (29%). Of 31 cases of tissue loss, most lesions were subacute (48%), followed by acute and chronic (26% each). Of 23 samples with discoloration, most were dark discoloration (40%), with bleaching and other discoloration each constituting 30%. Of 22 growth anomalies, umbonate growth anomalies composed half, with exophytic, nodular, and rugose growth anomalies composing the remainder. On histopathology, for 9 cases of dark discoloration, fungal infections predominated (77%); for 7 bleached corals, depletion of zooxanthellae from the gastrodermis made up a majority of microscopic diagnoses (57%); and for growth anomalies other than umbonate, hyperplasia of the basal body wall was the most common microscopic finding (63%). For the remainder of the gross lesions, no single microscopic finding constituted >50% of the total. Host response varied with the agent present on histology. Fragmentation of tissues was most often associated with algae (60%), whereas necrosis dominated (53%) for fungi. Two newly documented potentially symbiotic tissue-associated metazoans were seen in Porites and Montipora. Findings of multiple potential etiologies for a given gross lesion highlight the importance of incorporating histopathology in coral disease surveys. This study also expands the range of corals infected with cell-associated microbial aggregates.

  14. Gross morphometric study on the reproductive system of Japanese ...

    African Journals Online (AJOL)

    Quail farming is emerging in commercial poultry farming to provide alternatives to domestic chicken production and also strengthen the poultry production demands for animal protein. This study was conducted to determine the gross morphometry of the ovary and oviduct of inapparently healthy adult laying Japanese quail ...

  15. Awareness and use of Gross Motor Function Classification System ...

    African Journals Online (AJOL)

    Introduction The degree of disability in children with Cerebral Palsy (CP) can be evaluated with the Gross Motor Function Classification System (GMFCS), a valid tool which was designed for such purposes. However, there appears to be paucity of data on the awareness and use of the GMFCS particularly in the ...

  16. Gross and morphometric anatomical changes of the thyroid gland in ...

    African Journals Online (AJOL)

    Gross and morphometric anatomical changes of the thyroid gland in the West African Dwarf Goat ( Capra hircus ) during the foetal and post-natal periods of development. ... The right lobe was more cranially located on the larynx and trachea than the left lobe in all age groups. Thyroid isthmus was absent in few foetal thyroid ...

  17. Survey On Management Systems And Gross Profit Analysis Of ...

    African Journals Online (AJOL)

    Survey On Management Systems And Gross Profit Analysis Of Muturu In Southern Cross River State. ... in muturu rearing for commercial purposes. Cost price of muturu within the study area was uniform due to the influence of market associations. The selling price of muturu cattle is however influenced by the location.

  18. Interlimb Coordination: An Important Facet of Gross-Motor Ability

    Science.gov (United States)

    Bobbio, Tatiana; Gabbard, Carl; Cacola, Priscila

    2009-01-01

    Motor development attains landmark significance during early childhood. Although early childhood educators may be familiar with the gross-motor skill category, the subcategory of interlimb coordination needs greater attention than it typically receives from teachers of young children. Interlimb coordination primarily involves movements requiring…

  19. 77 FR 51706 - Gross Combination Weight Rating (GCWR); Definition

    Science.gov (United States)

    2012-08-27

    ... [Docket No. FMCSA-2012-0156] RIN 2126-AB53 Gross Combination Weight Rating (GCWR); Definition AGENCY... combination weight rating'' (GCWR) in our regulations. The definition currently prescribes how the GCWR is... comment, if submitted on behalf of an association, business, labor union, etc.). You may review a Privacy...

  20. 77 FR 65497 - Gross Combination Weight Rating (GCWR); Definition

    Science.gov (United States)

    2012-10-29

    ... [Docket No. FMCSA-2012-0156] RIN 2126-AB53 Gross Combination Weight Rating (GCWR); Definition AGENCY... combination weight rating'' (GCWR) in 49 CFR parts 383 and 390. The DFR would have taken effect on October 26... submitted on behalf of an association, business, labor union, etc.). You may review a Privacy Act notice...

  1. Monopol suretab kohaliku loomakasvataja / Oleg Gross ; interv . Illar Mõttus

    Index Scriptorium Estoniae

    Gross, Oleg, 1952-

    2005-01-01

    Väike-Maarja jäätmetehase monopoolse seisundi vastu sõna võtnud OG Elektra omanik Oleg Gross on kindel, et jäätmetehasega suretatakse kohalikud väiksemad lihatootjad välja. Kommenteerivad talupidaja Jüri Järvet ja Rakvere Lihakombinaadi direktor Olle Horm

  2. casual relationship between gross domestic saving and economic

    African Journals Online (AJOL)

    TOSHIBA

    private saving has both direct and indirect effects on economic growth. ... sector have a bigger impact on GDP than gross domestic savings. ... Development economists have been concerned for decades about the crucial role of ..... higher investment and higher economic growth is not supported by East African countries.

  3. Placental mesenchymal dysplasia: case report with gross and histological findings.

    Science.gov (United States)

    Toscano, Marcello Pecoraro; Schultz, Regina

    2014-01-01

    Placental mesenchymal dysplasia (PMD) is a rare placental disorder characterized by placental enlargement and areas of abnormal, enlarged, grape-like villi. This condition may resemble a partial hydatidiform mole and may occur associated with Beckwith-Wiedemann syndrome (BWS) or in phenotypically normal fetuses. There were 110 cases reported so far. We describe one case with typical gross and microscopic placental lesions.

  4. Placental mesenchymal dysplasia: case report with gross and histological findings

    OpenAIRE

    Marcello Pecoraro Toscano; Regina Schultz

    2014-01-01

    Placental mesenchymal dysplasia (PMD) is a rare placental disorder characterized by placental enlargement and areas of abnormal, enlarged, grape-like villi. This condition may resemble a partial hydatidiform mole and may occur associated with Beckwith?Wiedemann syndrome (BWS) or in phenotypically normal fetuses. There were 110 cases reported so far. We describe one case with typical gross and microscopic placental lesions.

  5. Anomaly detection in real-time gross payment data

    NARCIS (Netherlands)

    Triepels, Ron; Daniels, Hennie; Heijmans, R.; Camp, Olivier; Filipe, Joaquim

    2017-01-01

    We discuss how an autoencoder can detect system-level anomalies in a real-time gross settlement system by reconstructing a set of liquidity vectors. A liquidity vector is an aggregated representation of the underlying payment network of a settlement system for a particular time interval.

  6. Comments on the research article by Gross et al. (2012)

    DEFF Research Database (Denmark)

    Guntur, Srinivas; Sørensen, Niels N.

    2014-01-01

    The purpose of this Letter to the Editor is to present a discussion on the physics of rotational augmentation based on existing work. One of the latest works by Gross et al. (2012) is highlighted here, and its conclusions are discussed. Based on the existing understanding of rotational augmentati...

  7. Lattice simulation of 2d Gross-Neveu-type models

    International Nuclear Information System (INIS)

    Limmer, M.; Gattringer, C.; Hermann, V.

    2006-01-01

    Full text: We discuss a Monte Carlo simulation of 2d Gross-Neveu-type models on the lattice. The four-Fermi interaction is written as a Gaussian integral with an auxiliary field and the fermion determinant is included by reweighting. We present results for bulk quantities and correlators and compare them to a simulation using a fermion-loop representation. (author)

  8. Potato production in Europe - a gross margin analysis

    DEFF Research Database (Denmark)

    Pedersen, Søren Marcus; Bizik, Jan; Costa, Luisa Dalla

    The purpose of this paper is to examine different cropping practices, cost structures and gross margins for producing conventional table potatoes in 6 different regions within the European Union: Czech Republic, Denmark, Italy, Poland, Portugal and Slovakia. Findings from this study show that pot...

  9. Gross theory of nuclear β-decay with shell effects

    International Nuclear Information System (INIS)

    Pabst, M.

    1979-01-01

    The present work tries to introduce shell effects selection rules into the gross theory systematically. Instead of an unbunched or bunched Fermigas spectrum a single-particle spectrum in the shell model with a Woods-Saxon potential is used. The knowledge of spin and parity of the levels allows us to introduce selection rules in an approximative way. (orig.)

  10. The effects of climatic factors on the occurrence and gross ...

    African Journals Online (AJOL)

    The bacterial agents of ovine and caprine pneumonia and associated gross pathological lesions were studied for a period of ten years (1985-1995). Bacteriological data were obtained from the necropsy report books of the Microbiology and Pathology Dagnostic units of the Department of Vetinary Pathology and ...

  11. Intrahepatic cholangiocarcinoma : gross appearance and corresponding pathologic and radiologic features

    International Nuclear Information System (INIS)

    Yoon, Kwon Ha; Kim, Chang Guhn; Lee, Moon Gyu; Ha, Hyun Kwon; Auh, Yong Ho; Lim, Jae Hoon

    1999-01-01

    To assess the clinical and pathologic features of each type of intrahepatic cholangiocarcinoma, which is divided into three types according to gross appearance, and to determine the efficacy of CT in detecting this tumor. The pathologic and CT features of 53 surgically proven cases of intrahepatic cholangio-carcinoma were reviewed. On the basis of their gross appearance, the tumors were divided into three types, as follows : mass forming (n=33), periductal infiltrating (n=6), and intraductal growth type (n=14). CT scans were analyzed for sensitivity of detection and correlation between a tumors appearance and its histopathology. The most common histopathologic feature of mass forming and periductal infiltrating type was tubular adenocarcinoma, while in the intraductal growth type, papillary adenocarcinoma (100%) was common. With regard to pattern of tumor spread, intrahepatic and lymph node metastasis were more common in the mass forming and periductal infiltrating type than in the intraductal growth type. CT findings including intrahepatic mass, ductal wall thickening or intraductal mass associated with segmental dilatation of intrahepataic bile ducts, corresponded with these morphologic types. This classification according to gross appearance is of considerable value when interpreting the pathologic features of intrahepatic cholangiocarcinoma. CT seems to be a useful modality for the detection of tumors and may be consistent with their gross morphologic findings

  12. Barn music at St Donat's castle / Philip Gross

    Index Scriptorium Estoniae

    Gross, Philip, 1952-

    2011-01-01

    Muusikafestivalist "Vale of Glamorgan", mis oli 2010. a. pühendatud Arvo Pärdile. Eesti kammermuusikaansambli Resonabilis kavas oli ka festivali tellimusel valminud uelsi helilooja Gareth Peredur Churchilli "Vocable", mille teksti kirjutas Philip Gross. Festivalikontsertide muljeid leiab Grossi luuletsüklis "Barn music" (avaldatud samas ajakirjanumbris, lk. 42-43)

  13. Fine and Gross Motor Ability in Males with ADHD

    Directory of Open Access Journals (Sweden)

    J Gordon Millichap

    2003-09-01

    Full Text Available Both fine and gross motor abilities were evaluated in 10-year-old males with attention deficit hyperactivity disorder (ADHD and compared to a group of control children at the School of Psychology, Curtin University of Technology, Perth, Australia.

  14. Energy use and gross margin analysis for sesame production in ...

    African Journals Online (AJOL)

    As the negative impacts of energy by-products affect the climate, the knowledge and efficient use of energy in crop production will minimise environmental problems and promote sustainable agriculture as an economic production system in Nigeria and else where. The aim of the study was to evaluate energy use and gross ...

  15. Gross and Histomorphological Assessment of the Oropharynx and ...

    African Journals Online (AJOL)

    The study investigated the morphology of the oropharynx and tongue of the guinea fowl using gross anatomical and histological techniques. The results showed that the mouth and pharynx of the guinea fowl lacked a definite line of demarcation, and so formed a common oropharyngeal cavity. The roof of the oropharynx ...

  16. Assessing Gross Motor Skills of Kosovar Preschool Children

    Science.gov (United States)

    Shala, Merita

    2009-01-01

    In the light of the new developments in preschool education in Kosovo, this study attempts to carry out an assessment of the development of gross motor skills of preschool children attending institutional education. The emphasis is on creating a set of tests to measure the motor attainments of these children by conducting assessments of the…

  17. Gross Motor Skill Acquisition in Adolescents with Down Syndrome

    Science.gov (United States)

    Meegan, Sarah; Maraj, Brian K. V.; Weeks, Daniel; Chua, Romeo

    2006-01-01

    The purpose of this study was to assess whether verbal-motor performances deficits exhibited by individuals with Down syndrome limited their ability to acquire gross motor skills when given visual and verbal instruction together and then transferred to either a visual or verbal instructional mode to reproduce the movement. Nine individuals with…

  18. A Study on Gross Motor Skills of Preschool Children

    Science.gov (United States)

    Wang, Joanne Hui-Tzu

    2004-01-01

    The purpose of this study was to investigate the effects of a creative movement program on gross motor skills of preschool children. Sixty children between the ages of 3 to 5 were drawn from the population of a preschool in Taichung, Taiwan. An experimental pretest-posttest control-group design was utilized. The children enrolled in the…

  19. 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.

  20. 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/

  1. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Jakobsen, Vibeke; Azhar, Hussain

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

  2. Broadband Internet and Income Inequality

    OpenAIRE

    HOUNGBONON , Georges Vivien; Liang , Julienne

    2017-01-01

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

  3. The sensitivity of income polarization

    DEFF Research Database (Denmark)

    Hussain, Azhar

    2009-01-01

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

  4. 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.

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    Ruben Castro

    2017-09-01

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

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

    Science.gov (United States)

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

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

  8. 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)

  9. 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)

  10. 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...

  11. 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.

  12. The Middle Income Squeeze

    Science.gov (United States)

    Glover, Steve

    1978-01-01

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

  13. Geographical Income Polarization

    DEFF Research Database (Denmark)

    Azhar, Hussain; Jonassen, Anders Bruun

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

  14. 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.

  15. Exclusion, exemption, clearance European Union approach

    International Nuclear Information System (INIS)

    Janssens, A.

    1997-01-01

    The presentation overviews the following issues: Euratom Basic Safety Standards; administrative requirements; radiation protection of the population. Scope of the Standards: natural radiation sources; exclusion. Exemption; Clearance; Import of radioactive scrap metal

  16. 12 CFR 22.4 - Exemptions.

    Science.gov (United States)

    2010-01-01

    ... State-owned property covered under a policy of self-insurance satisfactory to the Director of FEMA, who publishes and periodically revises the list of States falling within this exemption; or (b) Property...

  17. 32 CFR 701.113 - PA exemptions.

    Science.gov (United States)

    2010-07-01

    ... defense or foreign policy. Note: All DOD systems of records that contain classified information... source would be held in confidence. (f) Detailed analysis of PA exemptions. A detailed analysis of each...

  18. 25 CFR 515.12 - Specific exemptions.

    Science.gov (United States)

    2010-04-01

    ... employment in an Indian gaming operation, the applicable exemption may be waived by the Commission. (c... inquiry, constitute an unwarranted invasion of privacy, reveal a sensitive investigative technique, or...

  19. 10 CFR 1004.10 - Exemptions.

    Science.gov (United States)

    2010-01-01

    ... by other statutes; confidential, commercial, and financial information; and matters involving....) are covered by this exemption; (4) Trade secrets and commercial or financial information obtained from... lawful national security intelligence investigation, information furnished by a confidential source, (v...

  20. 22 CFR 503.8 - Exemptions.

    Science.gov (United States)

    2010-04-01

    ... documents even after the litigation is closed. (f) Exemption six—Clearly unwarranted invasion of personal... privacy by a requester being able to “piece together items” or “read between the lines” information that...

  1. 18 CFR 401.112 - Exempt information.

    Science.gov (United States)

    2010-04-01

    ... ADMINISTRATIVE MANUAL RULES OF PRACTICE AND PROCEDURE Public Access to Records and Information § 401.112 Exempt... unwarranted invasion of personal privacy, (4) disclose the identity of a confidential source, (5) disclose...

  2. 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...

  3. 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, ...

  4. Contributions of medicinal plants to the Gross National Happiness and Biodiscovery in Bhutan.

    Science.gov (United States)

    Wangchuk, Phurpa; Tobgay, Tashi

    2015-06-03

    The medicinal plants and the associated Bhutanese traditional medicine (BTM) are protected by the country's constitution and receive both government support and acceptance by the wider public. More than 1000 medicinal plants are described in the BTM but currently collects only 300 species for daily formulations of BTM. These medicinal plants have been one of the drivers of the 'Gross National Happiness (GNH)' and biodiscovery projects in Bhutan. However, no review covering the systematic evaluations of the contributions of medicinal plants and the BTM to the GNH and biodiscovery exist till date. This paper, therefore addresses this information gap. It is based on the review of the existing traditional and scientific literature, government websites and policy documents. The descriptions and discussions of the paper is straightened, authenticated and enhanced by the data collected through the informal discussions with the BTM practitioners and also through the authors' many years of practical observations of the impact of the medicinal plants programs and the BTM practices in Bhutan. This paper found the following: a) the medicinal plants generates income to the farmers elevating their living standard and the economic status, b) it serves as the bulk ingredients of the BTM facilitating the provision of free traditional health care services to the patients, c) helps the conservation of medicinal plants and their pristine environment through recognition of their spiritual, social and economic values, d) preserves the rich BTM cultural heritage, and e) guides the biodiscovery projects based on their ethnobotanical information. The paper also identified the challenges and research gaps, and recommends appropriate strategies that can help secure the sustainable future of the medicinal plants, the BTM and the biodiscovery projects. The medicinal plants play significant role in the country's biodiscovery projects and the internationally renowned development policy of 'Gross

  5. 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...

  6. Design of New Complex Detector Used for Gross Beta Measuring

    International Nuclear Information System (INIS)

    Zhang Junmin

    2010-01-01

    The level of gross β for radioactive aerosol in the containment of nuclear plants can indicate how serious the radioactive pollution is in the shell, and it can provide evidence which shows whether there is the phenomenon of leak in the boundaries of confined aquifer of the primary coolant circuit equipment.In the process of measuring, the counting of gross β is influenced by γ. In order to avoid the influence of γ, a new method was introduced and a new detector was designed using plastic scintillator as the major detecting component and BGO as the sub-component. Based on distinctive difference of light attenuation time, signal induced in them can be discriminated. γ background in plastic scintillator was subtracted according to the counting of γ in BGO. The functions of absolute detection efficiency were obtained. The simulation for Monte-Carlo method shows that the influence of γ background is decreased about one order of magnitude. (authors)

  7. Gross-Pitaevski map as a chaotic dynamical system.

    Science.gov (United States)

    Guarneri, Italo

    2017-03-01

    The Gross-Pitaevski map is a discrete time, split-operator version of the Gross-Pitaevski dynamics in the circle, for which exponential instability has been recently reported. Here it is studied as a classical dynamical system in its own right. A systematic analysis of Lyapunov exponents exposes strongly chaotic behavior. Exponential growth of energy is then shown to be a direct consequence of rotational invariance and for stationary solutions the full spectrum of Lyapunov exponents is analytically computed. The present analysis includes the "resonant" case, when the free rotation period is commensurate to 2π, and the map has countably many constants of the motion. Except for lowest-order resonances, this case exhibits an integrable-chaotic transition.

  8. 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.

  9. Gross alpha and beta activities in Tunisian mineral water

    International Nuclear Information System (INIS)

    Hamrouni Benbelgacem, Samar

    2011-01-01

    The quality of natural mineral water is a universal health problem seeing its vital importance. This problem is related to the presence of the radionuclides since this water is coming from underground, during their circulation it dissolves and conveys the radionuclides which are present in the earth's crust. This problem which leads to the contamination of the mineral water urged the World Health Organization to set standards and to recommend the respect of the median values of the activities alpha and beta within the framework of the man protection against this internal exhibition. Concerning the radiological quality of Tunisian mineral water studied in this project, we showed, by using the gross alpha and beta activities counting, that this water is specific to human consumption since their gross alpha and beta activities do not forward any risk on health.

  10. 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. PMID:23293404

  11. GLOBALIZATION AND GROSS DOMESTIC PRODUCT CONSTRUCTION IN ASEAN

    Directory of Open Access Journals (Sweden)

    Muhammad Sri Wahyudi Suliswanto

    2011-09-01

    Full Text Available There is no more doubt about the importance of economic growth, which can be calculated fromGross Domestic Product (GDP. This research analyzes the role of globalization on GDP inASEAN-5 by estimating panel data. It uses a fixed effect approach to accommodate various characteristicsin the countries. To accommodate such variation, it assumes that the intercepts variesacross these countries, while the slopes remain similar. Based on the estimation result, it suggeststhat net export and foreign direct investment represent the globalization process. Both have positiveand significant influences on GDP in the corresponding countries.Keywords: Globalization, international trade, foreign direct investment, gross domestic productJEL classification numbers: E01, F51, F43

  12. The San Andreas fault experiment. [gross tectonic plates relative velocity

    Science.gov (United States)

    Smith, D. E.; Vonbun, F. O.

    1973-01-01

    A plan was developed during 1971 to determine gross tectonic plate motions along the San Andreas Fault System in California. Knowledge of the gross motion along the total fault system is an essential component in the construction of realistic deformation models of fault regions. Such mathematical models will be used in the future for studies which will eventually lead to prediction of major earthquakes. The main purpose of the experiment described is the determination of the relative velocity of the North American and the Pacific Plates. This motion being so extremely small, cannot be measured directly but can be deduced from distance measurements between points on opposite sites of the plate boundary taken over a number of years.

  13. Jatropha curcas – Analysis of Gross Calorific Value

    Directory of Open Access Journals (Sweden)

    Juraj Ružbarský

    2014-01-01

    Full Text Available In recent years biofuels have obtained a considerable interest, due to the implementation of ruling and gradual replacement of fossil fuels. One of production steps at gaining the oil is a pressing process. Wastes come into being from this process. These wastes are used as feed, fertilizer prospectively as fuel. A contemporary scientific literature pays attention namely to one of prospective produces which is a produce of the tropical and subtropical zones Jatropa curcas. Tests were performed at Jatropha Curcas seeds of a brown colour (that means gnaw. The aim of a research is an analysis of Jatropa curcas seed from the utilization point of view of the gross calorific value. The basic instrument to evaluate the gross calorific value of each variant of the experiment was a calorimeter PARR 6200 and digital scales for accurate laboratory weighing.

  14. Unitarity violation in noninteger dimensional Gross-Neveu-Yukawa model

    Science.gov (United States)

    Ji, Yao; Kelly, Michael

    2018-05-01

    We construct an explicit example of unitarity violation in fermionic quantum field theories in noninteger dimensions. We study the two-point correlation function of four-fermion operators. We compute the one-loop anomalous dimensions of these operators in the Gross-Neveu-Yukawa model. We find that at one-loop order, the four-fermion operators split into three classes with one class having negative norms. This implies that the theory violates unitarity, following the definition in Ref. [1].

  15. Gross efficiency and energy expenditure in kayak ergometer exercise.

    Science.gov (United States)

    Gomes, B B; Mourão, L; Massart, A; Figueiredo, P; Vilas-Boas, J P; Santos, A M C; Fernandes, R J

    2012-08-01

    We purposed to study energy expenditure, power output and gross efficiency during kayak ergometer exercise in 12 elite sprint kayakers. 6 males (age 24.2±4.8 years, height 180.4±4.8 cm, body mass 79.7±8.5 kg) and 6 females (age 24.3±4.5 years, height 164.5±3.9 cm, body mass 65.4±3.5 kg), performed an incremental intermittent protocol on kayak ergometer with VO2 and blood lactate concentration assessment, a non-linear increase between power output and energy expenditure being observed. Paddling power output, energy expenditure and gross efficiency corresponding to VO2max averaged 199.92±50.41 W, 75.27±6.30 ml.kg - 1.min - 1, and 10.10±1.08%. Male kayakers presented higher VO2max, power output and gross efficiency at the VO2max, and lower heart rate and maximal lactate concentration than females, but no differences were found between genders regarding energy expenditure at VO2max. Aerobic and anaerobic components of energy expenditure evidenced a significant contribution of anaerobic energy sources in sprint kayak performance. Results also suggested the dependence of the gross efficiency on the changes in the amount of the aerobic and anaerobic contributions, at heavy and severe intensities. The inter-individual variance of the relationship between energy expenditure and the corresponding paddling power output revealed a relevant tracking for females (FDγ=0.73±0.06), conversely to the male group (FDγ=0.27±0.08), supporting that some male kayakers are more skilled in some paddling intensities than others. © Georg Thieme Verlag KG Stuttgart · New York.

  16. Gross alfa activity measurement in water from the Agueda river

    International Nuclear Information System (INIS)

    Fernandez, F.; Figueroa, C.F.; Gomez, J.M.G.; Lozano, J.C.

    1987-01-01

    Gross α activity has been measured in water from the Agueda river, in the province of Salamanca (Spain), covering about 45 km around the uranium mine Fe. The activity has been found to be negligeable above the mine, and average values range from 0.13Bq/λ just after the mine to 0,05 Bq/λ 22 km below. (author) 9 refs

  17. Determination of gross plasma equilibrium from magnetic multipoles

    Energy Technology Data Exchange (ETDEWEB)

    Kessel, C.E.

    1986-05-01

    A new approximate technique to determine the gross plasma equilibrium parameters, major radius, minor radius, elongation and triangularity for an up-down symmetric plasma is developed. It is based on a multipole representation of the externally applied poloidal magnetic field, relating specific terms to the equilibrium parameters. The technique shows reasonable agreement with free boundary MHD equilibrium results. The method is useful in dynamic simulation and control studies.

  18. Determination of gross plasma equilibrium from magnetic multipoles

    International Nuclear Information System (INIS)

    Kessel, C.E.

    1986-05-01

    A new approximate technique to determine the gross plasma equilibrium parameters, major radius, minor radius, elongation and triangularity for an up-down symmetric plasma is developed. It is based on a multipole representation of the externally applied poloidal magnetic field, relating specific terms to the equilibrium parameters. The technique shows reasonable agreement with free boundary MHD equilibrium results. The method is useful in dynamic simulation and control studies

  19. Placental mesenchymal dysplasia: case report with gross and histological findings

    Directory of Open Access Journals (Sweden)

    Marcello Pecoraro Toscano

    2014-12-01

    Full Text Available Placental mesenchymal dysplasia (PMD is a rare placental disorder characterized by placental enlargement and areas of abnormal, enlarged, grape-like villi. This condition may resemble a partial hydatidiform mole and may occur associated with Beckwith–Wiedemann syndrome (BWS or in phenotypically normal fetuses. There were 110 cases reported so far. We describe one case with typical gross and microscopic placental lesions.

  20. Improvements of mass formula and β-decay gross theory

    International Nuclear Information System (INIS)

    Tachibana, Takahiro

    1987-01-01

    The nuclear mass greatly decreases when the number of protons Z and neutrons N is simultaneously equal to a magic number (mutual support of magicities). The mass also tends to decrease due to deformation as both N and Z are away from the magic numbers (mutual support of deformations). These two effects are introduced to a nuclear mass formula containing a constant-type shell term to derive a new formula. The mass excess is expressed by a sum of three parts, i.e. gross part, even-odd part and shell part. The gross part, which represents the general nature, consists of two rest mass terms and a coulomb term. The even-odd part is of a typical form with a correction term. The shell part consists of a proton shell term, neutron shell term, third term expressing the two mutual support effects, and fourth term representing a decrease in coulomb energy due to deformation of the nucleus. The improvements made in the β-decay gross theory are associated with the single particle intensity function D 0 GT (E,ε). They are intended for: (1) reproducing the peak that accounts for about a half of the Gamow-Teller intensity, which has recently been found in (p,n) reactions at energies above the isobaric analogue state and (2) explaining the other half by an exponential-type D 0 GT (E,ε). (Nogami, K.)

  1. 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...

  2. 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. ...

  3. 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.

  4. 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...

  5. 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] ...

  6. 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...

  7. 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...

  8. 77 FR 70530 - Qualification of Drivers; Exemption Applications; Diabetes Mellitus

    Science.gov (United States)

    2012-11-26

    ...-0348] Qualification of Drivers; Exemption Applications; Diabetes Mellitus AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice of applications for exemption from the diabetes... revision must provide for individual assessment of drivers with diabetes mellitus, and be consistent with...

  9. 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...

  10. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Hussain, Azhar; Jakobsen, Vibeke

    2010-01-01

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

  11. Income Inequality and Education

    Directory of Open Access Journals (Sweden)

    Richard Breen

    2015-08-01

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

  12. Landscape History of Grosses Moos, NW Swiss Alpine Foreland.

    Science.gov (United States)

    Joanna Heer, Aleksandra; Adamiec, Grzegorz; Veit, Heinz; May, Jan-Hendrik; Novenko, Elena; Hajdas, Irka

    2017-04-01

    The western Swiss Plateau with Lake Neuchâtel is part of the alpine foreland and among the key areas for the reconstruction of environmental changes since the last postglacial. This study was carried out in a landscape located NE of the lake and called Grosses Moos (The Large Fen) - currently designated the Swiss largest, continuous farming area, after the fen was drained in course of landscape engineering projects performed in Switzerland at the end of the 19th century. The study contributes new results from nine excavations of littoral ridges identified in Grosses Moos, and integrates sedimentology, paleo-environmental analysis and three independent chronological methods. Radiocarbon dating, pollen analysis and optically stimulated luminescence (OSL) were applied to the sediments. While pollen and radiocarbon follow the standard procedures, the evaluation of the luminescence age estimates demanded adjustment according to the physical and microdosimetric properties of the alpine quartz, and consideration of the peculiarities of the changing littoral environments of Grosses Moos. The Grosses Moos landscape developed on the temporary surface of the post-Last Glacial sedimentary infill of the over-deepened glacial Aare valley. In this study the landscape history has been fitted into the existing supraregional time scales of NGRIP, the Swiss bio-zones system and the human history based on archaeological and historic records and covers a time span of up to 15'000 yr b2k. The wide-ranging suite of geomorphic features and sedimentary sequences, including littoral lake sediments, beach ridges, dunes, palaeo-channels, peat and colluvial deposits, enable the extensive reconstruction of spatially and temporally variable natural shaping processes. In addition, our results indicate remobilization of soil, colluvium, and sediment due to human settlement activities since the Neolithic - with an important increase in sediment load and spatial variability since the Bronze Age

  13. 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)

  14. 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…

  15. Environmental income and rural livelihoods

    DEFF Research Database (Denmark)

    Angelsen, Arild; Jagger, Pamela; Babigumira, Ronnie

    2014-01-01

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

  16. The Widening Income Achievement Gap

    Science.gov (United States)

    Reardon, Sean F.

    2013-01-01

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

  17. 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."

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 26 CFR 1.924(a)-1T - Temporary regulations; definition of foreign trading gross receipts.

    Science.gov (United States)

    2010-04-01

    ... trading gross receipts. 1.924(a)-1T Section 1.924(a)-1T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.924(a)-1T Temporary regulations; definition of foreign trading gross receipts. (a) In general. The term “foreign trading gross receipts” means any of the five amounts described in paragraphs...

  12. 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...

  13. The Relationship between Gross Motor Skills and Academic Achievement in Children with Learning Disabilities

    Science.gov (United States)

    Westendorp, Marieke; Hartman, Esther; Houwen, Suzanne; Smith, Joanne; Visscher, Chris

    2011-01-01

    The present study compared the gross motor skills of 7- to 12-year-old children with learning disabilities (n = 104) with those of age-matched typically developing children (n = 104) using the Test of Gross Motor Development-2. Additionally, the specific relationships between subsets of gross motor skills and academic performance in reading,…

  14. The relationship between gross motor skills and academic achievement in children with learning disabilities

    NARCIS (Netherlands)

    Westendorp, Marieke; Hartman, Esther; Houwen, Suzanne; Smith, Joanne; Visscher, Chris

    2011-01-01

    The present study compared the gross motor skills of 7- to 12-year-old children with learning disabilities (n = 104) with those of age-matched typically developing children (n = 104) using the Test of Gross Motor Development-2. Additionally, the specific relationships between subsets of gross motor

  15. 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

  16. 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

  17. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Science.gov (United States)

    2010-04-01

    ... only class of stock of M Corporation which in turn owns 100 percent of the only class of stock of N... controlled foreign corporations throughout the period here involved. (b) During 1963, N Corporation invests... for 1963 under section 951(a)(1)(B) by reason of his indirect ownership of the stock of N Corporation...

  18. 26 CFR 301.9100-18T - Election to include in gross income in year of transfer.

    Science.gov (United States)

    2010-04-01

    ... is made section 33(a) does not apply with respect to such property, and any subsequent appreciation... connection with which property is transferred which at the time of transfer is not transferable by the... the taxable year in which such property is transferred, the excess of the fair market value of such...

  19. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Science.gov (United States)

    2010-04-01

    .... 1.9004-1 Section 1.9004-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... paving brick, drainage and roofing tile, sewer pipe, flower pots, and kindred products. The election must...

  20. Gross anatomy education for South African undergraduate physiotherapy students.

    Science.gov (United States)

    Shead, Dorothy A; Roos, Ronel; Olivier, Benita; Ihunwo, Amadi O

    2018-01-16

    Eight faculties in South Africa offer undergraduate physiotherapy training with gross anatomy included as a basis for clinical practice. Little information exists about anatomy education for this student body. A 42-question peer-reviewed survey was distributed to physiotherapy gross anatomy course coordinators in all the eight faculties. Seven coordinators from six (75%) of the universities responded. Two respondents' data from the same university were pooled. Collected data show that staff qualifications and experience varied widely and high to average staff to student ratios exist between faculties. Direct anatomy teaching duration was 12.3 (SD ±5.2) weeks per semester. Total number of weeks in courses per faculty was 27.6 (SD ±5.7) varying widely between institutions. Calculable direct contact anatomy hours ranged between 100 and 308 with a mean of 207.6 (SD ±78.1). Direct contact hours in lectures averaged 3.9 (SD ±1.6) per week and the average direct contact hours in practical sessions were 3.5 (SD ±1.8) per week. Dissection, prosection, plastinated models, surface anatomy, and e-learning were available across faculties. Ancillary modalities such as vertical integration and inter-professional learning were in use. All faculties had multiple-choice questions, spot tests, and short examination questions. Half had viva-voce examinations and one had additional long questions assessment. Students evaluated teaching performance in five faculties. Four faculties were reviewing anatomy programs to consider implementing changes to anatomy curriculum or pedagogy. The findings highlighted disparity between programs and also identified the need for specific guidelines to develop a unified South African gross anatomy course for physiotherapy students. Anat Sci Educ. © 2018 American Association of Anatomists. © 2018 American Association of Anatomists.

  1. Verbal priming and taste sensitivity make moral transgressions gross.

    Science.gov (United States)

    Herz, Rachel S

    2014-02-01

    The aims of the present study were to assess whether: (a) visceral and moral disgust share a common oral origin (taste); (b) moral transgressions that are also viscerally involving are evaluated accordingly as a function of individual differences in taste sensitivity; (c) verbal priming interacts with taste sensitivity to alter how disgust is experienced in moral transgressions; and (d) whether gender moderates these effects. Standard tests of disgust sensitivity, a questionnaire developed for this research assessing different types of moral transgressions (nonvisceral, implied-visceral, visceral) with the terms "angry" and "grossed-out," and a taste sensitivity test of 6-n-propylthiouracil (PROP) were administered to 102 participants. Results confirmed past findings that the more sensitive to PROP a participant was the more disgusted they were by visceral, but not moral, disgust elicitors. Importantly, the findings newly revealed that taste sensitivity had no bearing on evaluations of moral transgressions, regardless of their visceral nature, when "angry" was the emotion primed. However, when "grossed-out" was primed for evaluating moral violations, the more intense PROP tasted to a participant the more "grossed-out" they were by all transgressions. Women were generally more disgust sensitive and morally condemning than men, but disgust test, transgression type, and priming scale modulated these effects. The present findings support the proposition that moral and visceral disgust do not share a common oral origin, but show that linguistic priming can transform a moral transgression into a viscerally repulsive event and that susceptibility to this priming varies as a function of an individual's sensitivity to the origins of visceral disgust-bitter taste.

  2. The Schroedinger functional for Gross-Neveu models

    International Nuclear Information System (INIS)

    Leder, B.

    2007-01-01

    Gross-Neveu type models with a finite number of fermion flavours are studied on a two-dimensional Euclidean space-time lattice. The models are asymptotically free and are invariant under a chiral symmetry. These similarities to QCD make them perfect benchmark systems for fermion actions used in large scale lattice QCD computations. The Schroedinger functional for the Gross-Neveu models is defined for both, Wilson and Ginsparg-Wilson fermions, and shown to be renormalisable in 1-loop lattice perturbation theory. In two dimensions four fermion interactions of the Gross-Neveu models have dimensionless coupling constants. The symmetry properties of the four fermion interaction terms and the relations among them are discussed. For Wilson fermions chiral symmetry is explicitly broken and additional terms must be included in the action. Chiral symmetry is restored up to cut-off effects by tuning the bare mass and one of the couplings. The critical mass and the symmetry restoring coupling are computed to second order in lattice perturbation theory. This result is used in the 1-loop computation of the renormalised couplings and the associated beta-functions. The renormalised couplings are defined in terms of suitable boundary-to-boundary correlation functions. In the computation the known first order coefficients of the beta-functions are reproduced. One of the couplings is found to have a vanishing betafunction. The calculation is repeated for the recently proposed Schroedinger functional with exact chiral symmetry, i.e. Ginsparg-Wilson fermions. The renormalisation pattern is found to be the same as in the Wilson case. Using the regularisation dependent finite part of the renormalised couplings, the ratio of the Lambda-parameters is computed. (orig.)

  3. Gross beta activity of the Danube river samples in 2006

    International Nuclear Information System (INIS)

    Tanaskovic, I.; Pantelic, G.; Eremic-Savkovic, M.; Vuletic, V.; Javorina, Lj.; Tanaskovic, I.)

    2007-01-01

    Our paper presents the results of radioactivity control of the Danube samples on Serbian (Bezdan left coast) in 2006. The measurements were carried out by low-phone proportional gas alpha beta counter PIC-WPC-9550. Efficiency for activity was 47%. The results of measurements of gross beta activity (water, sediment, algae and fish) reveal that the values are at the same level as they were before the Paks Nuclear power plant started running. Our results of measurements correlate well with the results of Hungarian part. (author) [sr

  4. Gross shell structure at high spin in heavy nuclei

    International Nuclear Information System (INIS)

    Deleplanque, Marie-Agnes; Frauendorf, Stefan; Pashkevich, Vitaly V.; Chu, S.Y.; Unzhakova, Anja

    2003-01-01

    Experimental nuclear moments of inertia at high spins along the yrast line have been determined systematically and found to differ from the rigid-body values. The difference is attributed to shell effect and these have been calculated microscopically. The data and quantal calculations are interpreted by means of the semiclassical Periodic Orbit Theory. From this new perspective, features in the moments of inertia as a function of neutron number and spin, as well as their relation to the shell energies can be understood. Gross shell effects persist up to the highest angular momenta observed

  5. Characterizing the development of sectoral gross domestic product composition

    Science.gov (United States)

    Lutz, Raphael; Spies, Michael; Reusser, Dominik E.; Kropp, Jürgen P.; Rybski, Diego

    2013-07-01

    We consider the sectoral composition of a country's gross domestic product (GDP), i.e., the partitioning into agrarian, industrial, and service sectors. Exploring a simple system of differential equations, we characterize the transfer of GDP shares between the sectors in the course of economic development. The model fits for the majority of countries providing four country-specific parameters. Relating the agrarian with the industrial sector, a data collapse over all countries and all years supports the applicability of our approach. Depending on the parameter ranges, country development exhibits different transfer properties. Most countries follow three of eight characteristic paths. The types are not random but show distinct geographic and development patterns.

  6. A Langevin simulation of the Gross-Neveu spectrum

    International Nuclear Information System (INIS)

    Lacaze, R.; Morel, A.; Petersson, B.

    1989-01-01

    We study the order parameter of Chiral symmetry, and fermion and boson masses in the Gross-Neveu model as a function of the flavour number N and of the Langevin time step ε in the scaling region. The 1/N dependence of the ε=0 value of the order parameter is in excellent agreement with an analytical calculation up to second order. Care is taken of the important two fermion contribution in the bosonic correlation functions. Mass ratios are found to be ε dependent, but their ε=0 extrapolation is compatible with the analytic expectation

  7. Electron scattering from the deuteron using the Gross equation

    Energy Technology Data Exchange (ETDEWEB)

    J.W. Van Orden; N. Devine; F. Gross

    1996-01-01

    The elastic electromagnetic form factors for the deuteron are calculated in the context of a one-boson-exchange model using the Gross or Spectator equation [1]. The formalism is manifestly covariant and gauge invariant. Results are shown for the impulse approximation and for pxy exchange currents. The impulse approximation results are quite close to the available data which suggests that only a relatively small exchange current contribution is required. It is shown that by using a soft form factor for the exchange current, the model provides a very good representation of the data.

  8. Pathology Gross Photography: The Beginning of Digital Pathology.

    Science.gov (United States)

    Rampy, B Alan; Glassy, Eric F

    2015-06-01

    The underutilized practice of photographing anatomic pathology specimens from surgical pathology and autopsies is an invaluable benefit to patients, clinicians, pathologists, and students. Photographic documentation of clinical specimens is essential for the effective practice of pathology. When considering what specimens to photograph, all grossly evident pathology, absent yet expected pathologic features, and gross-only specimens should be thoroughly documented. Specimen preparation prior to photography includes proper lighting and background, wiping surfaces of blood, removing material such as tubes or bandages, orienting the specimen in a logical fashion, framing the specimen to fill the screen, positioning of probes, and using the right-sized scale. Copyright © 2015 Elsevier Inc. All rights reserved.

  9. Weak turbulence theory for the Gross-Pitaevskii equation

    International Nuclear Information System (INIS)

    Nazarenko, S.; West, R.; Lvov, Y.

    2001-01-01

    The goal of this paper is to use the ideas developed for the NLSE to derive a weak turbulence theory for a large set of random waves described by the Gross-Pitaevskii equation. An interesting picture emerges even from a naive application of the results already obtained for the NLSE case. Imagine an arbitrary initial excitation; a superposition of modes with energies somewhere in the middle of the potential well. Because of the nonlinear interaction (''collisions'') there is a redistribution of energy E and particles N among the modes. (orig.)

  10. 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.

  11. "Lost milk?": Counting the economic value of breast milk in gross domestic product.

    Science.gov (United States)

    Smith, J P

    2013-11-01

    The contribution of breastfeeding and mothers milk to the economy is invisible in economic statistics. This article demonstrates how the economic value of human milk production can be included in economic statistics such as gross domestic product (GDP) and provides estimates for Australia, the United States, and Norway. The contribution of human milk and lactation to GDP in these countries is estimated using United Nations (System of National Accounting) guidelines and conventional economic valuation approaches to measuring production in GDP. In Australia, current human milk production levels exceed $3 billion annually. The United States has the potential to produce human milk worth more than US$110 billion a year, but currently nearly two thirds of this value is lost due to premature weaning. In Norway, production valued at US$907 million annually is 60% of its potential value. The potential loss of economic value from not protecting women's lactation and milk production from competing market pressures is large. Failure to account for mothers' milk production in GDP and other economic data has important consequences for public policy. The invisibility of human milk reduces the perceived importance of programs and regulations that protect and support women to breastfeed. The value of human milk can be measured using accepted international guidelines for calculating national income and production. It is quantitatively nontrivial and should be counted in GDP.

  12. 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...

  13. 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...

  14. 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.

  15. 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.

  16. The implications of particle energy and acidic media on gross alpha and gross beta determination using liquid scintillation

    Energy Technology Data Exchange (ETDEWEB)

    Zapata-Garcia, D. [Laboratori de Radiologia Ambiental (LRA), Departament de Quimica Analitica, Universitat de Barcelona, Marti i Franques, 1-11 Planta 3, E-08028 Barcelona (Spain); Llaurado, M., E-mail: montse.llaurado@ub.edu [Laboratori de Radiologia Ambiental (LRA), Departament de Quimica Analitica, Universitat de Barcelona, Marti i Franques, 1-11 Planta 3, E-08028 Barcelona (Spain); Rauret, G. [Laboratori de Radiologia Ambiental (LRA), Departament de Quimica Analitica, Universitat de Barcelona, Marti i Franques, 1-11 Planta 3, E-08028 Barcelona (Spain)

    2012-04-15

    The interaction of humans with radioactivity present in the environment from natural and artificial sources necessitates an evaluation of its risk on human health. Gross alpha and gross beta activities can provide a rapid evaluation of the radioactive content of a sample and can be simultaneously determined by using liquid scintillation counters. However, calibration of the liquid scintillation counter is required and is affected by many factors, such as particle energy and the acidity of the media. This study investigates what effect the particle energy used for calibration has on misclassification and how to account for this misclassification in routine measurements. The variability in measurement produced by the final pH, as well as any acids used in sample treatment, was also studied. These results showed that the most commonly used acid for these types of analyses, HNO{sub 3}, produced a high amount of misclassifications at very low pH. The results improved when HCl was used to adjust the sample to low pH. - Highlights: Black-Right-Pointing-Pointer We study the effect of alpha and beta energies on PSA optimisation. Black-Right-Pointing-Pointer The optimum PSA shifts to higher values as the alpha energy increases. Beta energies do not affect it. Black-Right-Pointing-Pointer We study the effect of pH on the simultaneous determination of gross alpha/beta activities. Black-Right-Pointing-Pointer HNO{sub 3} produces a high amount of misclassification at very low pH. Black-Right-Pointing-Pointer The results improve when HCl is used to adjust the sample to low pH.

  17. The implications of particle energy and acidic media on gross alpha and gross beta determination using liquid scintillation

    International Nuclear Information System (INIS)

    Zapata-García, D.; Llauradó, M.; Rauret, G.

    2012-01-01

    The interaction of humans with radioactivity present in the environment from natural and artificial sources necessitates an evaluation of its risk on human health. Gross alpha and gross beta activities can provide a rapid evaluation of the radioactive content of a sample and can be simultaneously determined by using liquid scintillation counters. However, calibration of the liquid scintillation counter is required and is affected by many factors, such as particle energy and the acidity of the media. This study investigates what effect the particle energy used for calibration has on misclassification and how to account for this misclassification in routine measurements. The variability in measurement produced by the final pH, as well as any acids used in sample treatment, was also studied. These results showed that the most commonly used acid for these types of analyses, HNO 3 , produced a high amount of misclassifications at very low pH. The results improved when HCl was used to adjust the sample to low pH. - Highlights: ► We study the effect of alpha and beta energies on PSA optimisation. ► The optimum PSA shifts to higher values as the alpha energy increases. Beta energies do not affect it. ► We study the effect of pH on the simultaneous determination of gross alpha/beta activities. ► HNO 3 produces a high amount of misclassification at very low pH. ► The results improve when HCl is used to adjust the sample to low pH.

  18. 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.

  19. Gross morphological changes in premature and post mature human plancentae

    International Nuclear Information System (INIS)

    Sherin, F.; Afzal, E.; Seema, N.

    2015-01-01

    Placenta is a valuable tool for maternal and foetal diseases. Gross pathological changes are seen in the placenta of many disorders of pregnancy, which are associated with high perinatal morbidity and mortality. This study was conducted with the aim to compare the morphological features of preterm, term and post term placentae in our setup. Methods: This cross sectional study was conducted on 150 placentae: 50 were from normal (term) pregnancies considered as control (delivered between 37 to 42 weeks of gestation.), 50 from premature pregnancies (gestational age between 35-37 weeks) from mothers having hypertensive disorders of pregnancy, and 50 from post mature pregnancies (gestational age more than 42 weeks). The placentae were collected from Department of Obstetrics and Gynaecology, Khyber Teaching Hospital, Peshawar, through purposive sampling. Placentae were examined in the department of Anatomy, Khyber Medical College Peshawar. Results: In gross morphological features of placentae (weight and diameter) showed significant (p<0.001) among the groups Conclusion: In was concluded that the hypertensive disorders of the pregnancy adversely influence the morphology of placenta, which leads to the premature delivery. (author)

  20. Exploring the changing learning environment of the gross anatomy lab.

    Science.gov (United States)

    Hopkins, Robin; Regehr, Glenn; Wilson, Timothy D

    2011-07-01

    The objective of this study was to assess the impact of virtual models and prosected specimens in the context of the gross anatomy lab. In 2009, student volunteers from an undergraduate anatomy class were randomly assigned to study groups in one of three learning conditions. All groups studied the muscles of mastication and completed identical learning objectives during a 45-minute lab. All groups were provided with two reference atlases. Groups were distinguished by the type of primary tools they were provided: gross prosections, three-dimensional stereoscopic computer model, or both resources. The facilitator kept observational field notes. A prepost multiple-choice knowledge test was administered to evaluate students' learning. No significant effect of the laboratory models was demonstrated between groups on the prepost assessment of knowledge. Recurring observations included students' tendency to revert to individual memorization prior to the posttest, rotation of models to match views in the provided atlas, and dissemination of groups into smaller working units. The use of virtual lab resources seemed to influence the social context and learning environment of the anatomy lab. As computer-based learning methods are implemented and studied, they must be evaluated beyond their impact on knowledge gain to consider the effect technology has on students' social development.

  1. Leadership and professionalism curriculum in the Gross Anatomy course.

    Science.gov (United States)

    Pawlina, Wojciech; Hromanik, Michael J; Milanese, Tia R; Dierkhising, Ross; Viggiano, Thomas R; Carmichael, Stephen W

    2006-09-01

    Today's physicians must demonstrate both professionalism and leadership skills in order to succeed in largely team-based healthcare environments. The purpose of this study was to determine if professionalism attributes, leadership style, and leadership style adaptability are associated with academic performance among first-year students early in their medical curriculum. Students were divided into 4-member dissection groups for the duration of the Gross and Developmental Anatomy course. Leadership responsibility was randomly assigned to a team member on a rotating basis every 5 weeks. After each 5-week block, student performance was measured by written and practical examinations, and each student assessed their leader's or their own professionalism attributes and leadership style using validated survey instruments. Most students demonstrated either a "selling" only (57%) or "participating" only (30%) leadership style with low to moderate leadership adaptability. "Participating" and "delegating" leadership styles have the highest average group written exam scores (89.4%, P leadership styles and aspects of professionalism are associated with written and practical examination scores in the Gross and Developmental Anatomy course. Furthermore, it demonstrates that first-year medical students are in need of leadership skill development.

  2. Electricity prices and generator behaviour in gross pool electricity markets

    International Nuclear Information System (INIS)

    O'Mahoney, Amy; Denny, Eleanor

    2013-01-01

    Electricity market liberalisation has become common practice internationally. The justification for this process has been to enhance competition in a market traditionally characterised by statutory monopolies in an attempt to reduce costs to end-users. This paper endeavours to see whether a pool market achieves this goal of increasing competition and reducing electricity prices. Here the electricity market is set up as a sealed bid second price auction. Theory predicts that such markets should result with firms bidding their marginal cost, thereby resulting in an efficient outcome and lower costs to consumers. The Irish electricity system with a gross pool market experiences among the highest electricity prices in Europe. Thus, we analyse the Irish pool system econometrically in order to test if the high electricity prices seen there are due to participants bidding outside of market rules or out of line with theory. Overall we do not find any evidence that the interaction between generator and the pool in the Irish electricity market is not efficient. Thus, the pool element of the market structure does not explain the high electricity prices experienced in Ireland. - Highlights: • We consider whether a gross pool achieves competitive behaviour. • We analyse the Irish pool system econometrically. • Results indicate the Irish pool system appears to work efficiently. • Generators appear to be bidding appropriately

  3. 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.

  4. Design of a Quality Control Program for the Measurement of Gross Alpha and Gross Beta Activities (LMPR-CIEMAT)

    International Nuclear Information System (INIS)

    Alvarez, A.; Yague, L.; Gasco, C.; Navarro, N.; Higueras, E.; Noguerales, C.

    2010-01-01

    In accordance with international standards, general requirements for testing laboratories have to include a quality system for planning, implementing, and assessing the work performed by the organization and for carrying out required quality assurance and quality control. The purpose of internal laboratory quality control is to monitor performance, identify problems, and initiate corrective actions. This report describes the internal quality control to monitor the gross alpha and beta activities determination. Identification of specific performance indicators, the principles that govern their use and statistical means of evaluation are explained. Finally, calculation of alpha and beta specific activities, uncertainties and detection limits are performed. (Author) 10 refs.

  5. Predicting Exemptions and Hardship in CISG Context

    DEFF Research Database (Denmark)

    Lookofsky, Joseph

    2016-01-01

    In this contribution to the Liber Amicorum Festschrift in honor of Peter Møgelvang-Hansen, the author revisits and casts new light on force majeure and liability exemptions under the 1980 UN Convention on Contracts for the International Sale of Goods, including recent developments in CISG Article...... 79 theory and practice, as well as the advent of a highly controversial conundrum: how to handle ‘hardship’ in the liability-exemptions context? By way of introduction to this particular CISG topic area, the author sketches the larger Sales Convention picture and its relationship to domestic law...

  6. 24 CFR 5.611 - Adjusted income.

    Science.gov (United States)

    2010-04-01

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

  7. 24 CFR 570.504 - Program income.

    Science.gov (United States)

    2010-04-01

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

  8. Why Income Comparison is Rational

    Science.gov (United States)

    Wolpert, David H.

    2010-01-01

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

  9. 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)

  10. Low income product innovation

    Directory of Open Access Journals (Sweden)

    Maria Cecília Sobral

    2008-10-01

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

  11. Counterfeit Goods and Income Inequality

    OpenAIRE

    Stefania Scandizzo

    2001-01-01

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

  12. 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.

  13. 33 CFR 160.203 - Exemptions.

    Science.gov (United States)

    2010-07-01

    ... than 500 gross tons need not submit the International Safety Management (ISM) Code Notice (Entry (7) to... submission requirements. (f) U.S. vessels need not submit the International Ship and Port Facility Code (ISPS...

  14. Criteria for requesting specific radionuclide analysis through gross α and gross β concentration measurements in environmental samples

    International Nuclear Information System (INIS)

    Ferreira, E.G.

    1988-01-01

    This paper suggests some criteria for the decision to proceed with the analysis of specific radionuclides based on results of the determination of gross α and β concentrations in environmental samples of aerosols, water, dairy and agricultural products, soil and sediments. The samples considered are provenient from the environmental surveillance of uranium mining and milling facilities as well as the mining and processing plants of monazite sands. The radionuclides to be analysed are those considered to be the most critical to human health, that is: U-nat; Th-nat; Th-230; Ra-228; Ra-226; Po-210; Pb-210. The measured gross α and β concentrations will be compared with the Maximum Allowable Concentrations for some defined radionuclides. Radiochemical analysis of specific radionuclides may then become necessary, depending upon the results of this comparison. The main goal of the proposed guide is to simplify and to discipline the execution of environmental surveillance programs in a safe and economical way, avoiding unnecessary analysis. (author) [pt

  15. Global income related health inequalities

    Directory of Open Access Journals (Sweden)

    Jalil Safaei

    2007-01-01

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

  16. 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.

  17. 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.

  18. Gross national happiness as a framework for health impact assessment

    International Nuclear Information System (INIS)

    Pennock, Michael; Ura, Karma

    2011-01-01

    The incorporation of population health concepts and health determinants into Health Impact Assessments has created a number of challenges. The need for intersectoral collaboration has increased; the meaning of 'health' has become less clear; and the distinctions between health impacts, environmental impacts, social impacts and economic impacts have become increasingly blurred. The Bhutanese concept of Gross National Happiness may address these issues by providing an over-arching evidence-based framework which incorporates health, social, environmental and economic contributors as well as a number of other key contributors to wellbeing such as culture and governance. It has the potential to foster intersectoral collaboration by incorporating a more limited definition of health which places the health sector as one of a number of contributors to wellbeing. It also allows for the examination of the opportunity costs of health investments on wellbeing, is consistent with whole-of-government approaches to public policy and emerging models of social progress.

  19. Optimal Bilinear Control of Gross--Pitaevskii Equations

    KAUST Repository

    Hintermü ller, Michael; Marahrens, Daniel; Markowich, Peter A.; Sparber, Christof

    2013-01-01

    A mathematical framework for optimal bilinear control of nonlinear Schrödinger equations of Gross--Pitaevskii type arising in the description of Bose--Einstein condensates is presented. The obtained results generalize earlier efforts found in the literature in several aspects. In particular, the cost induced by the physical workload over the control process is taken into account rather than the often used L^2- or H^1-norms for the cost of the control action. Well-posedness of the problem and existence of an optimal control are proved. In addition, the first order optimality system is rigorously derived. Also a numerical solution method is proposed, which is based on a Newton-type iteration, and used to solve several coherent quantum control problems.

  20. Measurement and Quantification of Gross Human Shoulder Motion

    Directory of Open Access Journals (Sweden)

    Jeremy T. Newkirk

    2013-01-01

    Full Text Available The shoulder girdle plays an important role in the large pointing workspace that humans enjoy. The goal of this work was to characterize the human shoulder girdle motion in relation to the arm. The overall motion of the human shoulder girdle was characterized based on motion studies completed on test subjects during voluntary (natural/unforced motion. The collected data from the experiments were used to develop surface fit equations that represent the position and orientation of the glenohumeral joint for a given humeral pointing direction. These equations completely quantify gross human shoulder girdle motion relative to the humerus. The equations are presented along with goodness-of-fit results that indicate the equations well approximate the motion of the human glenohumeral joint. This is the first time the motion has been quantified for the entire workspace, and the equations provide a reference against which to compare future work.

  1. Labor Absorption and Its Impact on Gross Regional Domestic Product

    Directory of Open Access Journals (Sweden)

    Made Ika Prastyadewi

    2013-12-01

    Full Text Available The objective of this study is to examine the determinants of labor absorption in the trade, hotel and restaurant sector and its impact on Gross Regional Domestic Product/GRDP at Bali Province. This study is important due to the fact that the GRDP in this sector is the highest compared to other sector but the labor absorption is lower than the agriculture sector. This study used panel data comprising 9 regencies/cities at Bali Province in the period 2003-2009 including fixed effect model and simultaneous equation model of Two-Stage Least Square. The results showed that GRDP, working age population, and the minimum wage have positive effect on employment, while the educated unemployment has no significant effect on the employment in the trade, hotel and restaurant sector. In addition, increases in employment and workers productivity have positive and significant effects the GRDP in the trade, hotel and restaurant sector at Bali Province.

  2. Surface deposition measurements of the TMI-2 gross decontamination experiment

    International Nuclear Information System (INIS)

    McIssac, C.V.; Hetzer, D.C.

    1982-01-01

    In order to measure the effectiveness of the gross decontamination experiment (principally a water spray technique) performed in the TMI-2 reactor building, the Technical Information and Examination Program's Radiation and Environment personnel made surface activity measurements before and after the experiment. In conjunction with surface sampling, thermoluminescent dosimeter (TLD) and gamma spectrometry measurements were also performed to distinguish between radiation fields and contamination. The surface sampler used to collect samples from external surfaces within the reactor building is a milling tool having four major components: a 1.27-cm constant-speed drill; a drill support assembly that allows setting sample penetration depth; filter cartridges for intake air purification and sample collection; and an air pump that forces air across the surface being sampled and through the sample filter cartridge

  3. 12 CFR 26.6 - General exemption.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false General exemption. 26.6 Section 26.6 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY MANAGEMENT OFFICIAL INTERLOCKS § 26.6... minority group, or women; (3) Is a depository institution that has been chartered for less than two years...

  4. 12 CFR 711.6 - General exemption.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false General exemption. 711.6 Section 711.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS MANAGEMENT... are members of a minority group or women; (3) Is a depository institution that has been chartered for...

  5. 12 CFR 348.6 - General exemption.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false General exemption. 348.6 Section 348.6 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... minority group, or women; (3) Is a depository institution that has been chartered for less than two years...

  6. 12 CFR 563f.6 - General exemption.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false General exemption. 563f.6 Section 563f.6 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY MANAGEMENT OFFICIAL INTERLOCKS... controlled or managed by persons who are members of a minority group, or women; (3) Is a depository...

  7. 12 CFR 212.6 - General exemption.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false General exemption. 212.6 Section 212.6 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM MANAGEMENT... women; (3) Is a depository institution that has been chartered for less than two years; or (4) Is deemed...

  8. 32 CFR 312.12 - Exemptions.

    Science.gov (United States)

    2010-07-01

    ... classified in the interest of national defense or foreign policy. This specific exemption rule, claimed by... subsection (c)(3) because the release of accounting of disclosure would inform a subject that he or she is...) because the nature of the criminal and/or civil investigative function creates unique problems in...

  9. 49 CFR 605.11 - Exemptions.

    Science.gov (United States)

    2010-10-01

    ...) That private school bus operators in the urban area are unable to provide adequate transportation, at a... 49 Transportation 7 2010-10-01 2010-10-01 false Exemptions. 605.11 Section 605.11 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF...

  10. 49 CFR 1007.12 - Exemptions.

    Science.gov (United States)

    2010-10-01

    ... Government under an express promise that the identity of the source would be held in confidence, or, prior to the effective date of this section, under an implied promise that the identity of the source would be... suitability, eligibility, or qualifications for employment with or contracts with the Board are exempt from...

  11. 31 CFR 595.206 - Exempt transactions.

    Science.gov (United States)

    2010-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS Prohibitions § 595.206 Exempt transactions. (a) Personal communications. The prohibitions contained in this part do not apply to any postal, telegraphic, telephonic, or other personal communication, which does not involve the...

  12. 32 CFR 291.8 - Exemptions.

    Science.gov (United States)

    2010-07-01

    .... This exemption has two profiles, high b2 and low b2. (i) Records qualifying under high b2 are those... under the low b2 profile are those that are trivial and housekeeping in nature for which there is no... provided in confidence by private employers in connection with locality wage surveys that are used to fix...

  13. 12 CFR 760.4 - Exemptions.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Exemptions. 760.4 Section 760.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LOANS IN AREAS HAVING... apply with respect to: (a) Any State-owned property covered under a policy of self-insurance...

  14. 44 CFR 6.86 - General exemptions.

    Science.gov (United States)

    2010-10-01

    ... Management Agency, to exercise the right to promulgate rules to exempt such systems in accordance with the... suspects or as subjects of a criminal investigation; this would compromise the ability of the Federal... criminal investigations and to detect or identify violators of laws administered by the Federal Emergency...

  15. 8 CFR 313.3 - Statutory exemptions.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Statutory exemptions. 313.3 Section 313.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY NATIONALITY REGULATIONS MEMBERSHIP IN THE... education will qualify as an essential of living only if the applicant can establish the existence of...

  16. 29 CFR 570.126 - Parental exemption.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Parental exemption. 570.126 Section 570.126 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS CHILD LABOR REGULATIONS, ORDERS AND STATEMENTS OF INTERPRETATION General Statements of Interpretation of the Child Labor...

  17. 40 CFR 2.105 - Exemption categories.

    Science.gov (United States)

    2010-07-01

    ... the mandatory disclosure requirements of 5 U.S.C. 552(a): (1)(i) Specifically authorized under... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... for Disclosure of Records Under the Freedom of Information Act § 2.105 Exemption categories. (a) The...

  18. 19 CFR 103.12 - Exemptions.

    Science.gov (United States)

    2010-04-01

    ... AVAILABILITY OF INFORMATION Production of Documents/Disclosure of Information Under the FOIA § 103.12 Exemptions. Pursuant to 5 U.S.C. 552(b), the disclosure requirements of 5 U.S.C. 552(a) are not applicable to... if such disclosure could reasonably be expected to risk circumvention of the law; or (6) Could...

  19. 49 CFR 580.17 - Exemptions.

    Science.gov (United States)

    2010-10-01

    ..., DEPARTMENT OF TRANSPORTATION (CONTINUED) ODOMETER DISCLOSURE REQUIREMENTS § 580.17 Exemptions... Rating, as defined in § 571.3 of this title, of more than 16,000 pounds; (2) A vehicle that is not self... (a) of this section need not notify the lessee of any of these vehicles of the disclosure...

  20. Allegheny County Clean Indoor Air Act Exemptions

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — List and location of all the businesses and social clubs who have received an exemption from the Pennsylvania Clean Indoor Air Act. “The Clean Indoor Air Act, Act...