WorldWideScience

Sample records for levelized annual revenue

  1. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

    ... (1992), raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to..., William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc. 2012-13938...

  2. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

    ... (1992) raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to... the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc...

  3. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

    ... Rulemaking With Respect to 49 CFR 1201, 8 I.C.C. 2d 625 (1992), raised the revenue classification level for...- 8339] By the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk...

  4. Annual impact of scribes on physician productivity and revenue in a cardiology clinic.

    Science.gov (United States)

    Bank, Alan J; Gage, Ryan M

    2015-01-01

    Scribes are increasingly being used in clinics to assist physicians with documentation during patient care. The annual effect of scribes in a real-world clinic on physician productivity and revenue has not been evaluated. We performed a retrospective study comparing the productivity during routine clinic visits of ten cardiologists using scribes vs 15 cardiologists without scribes. We tracked patients per hour and patients per year seen per physician. Average direct revenue (clinic visit) and downstream revenue (cardiovascular revenue in the 2 months following a clinic visit) were measured in 486 patients and used to calculate annual revenue generated as a result of increased productivity. Physicians with scribes saw 955 new and 4,830 follow-up patients vs 1,318 new and 7,150 follow-up patients seen by physicians without scribes. Physicians with scribes saw 9.6% more patients per hour (2.50±0.27 vs 2.28±0.15, Pproductivity resulted in 84 additional new and 423 additional follow-up patients seen, 3,029 additional work relative value units (wRVUs) generated, and an increased cardiovascular revenue of $1,348,437. Physicians with scribes also generated an additional revenue of $24,257 by producing clinic notes that were coded at a higher level. Total additional revenue generated was $1,372,694 at a cost of $98,588 for the scribes. Physician productivity in a cardiology clinic was ∼10% higher for physicians using scribes. This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen in 1 year. The use of scribes resulted in the generation of 3,029 additional wRVUs and an additional annual revenue of $1,372,694 at a cost of $98,588.

  5. Economic analysis of solar industrial process heat systems: A methodology to determine annual required revenue and internal rate of return

    Science.gov (United States)

    Dickinson, W. C.; Brown, K. C.

    1981-08-01

    An economic evaluation of solar industrial process heat systems, is developed to determine the annual required revenue and the internal rate of return. First, a format is provided to estimate the solar system's installed cost, annual operating and maintenance expenses, and net annual solar energy delivered to the industrial process. The annual required revenue and the price of solar is calculated. The economic attractiveness of the potential solar investment can be determined by comparing the price of solar energy with the price of fossilfuel, both expressed in levelized terms. This requires calcuation of the internal rate of return on the solar investment or, in certain cases, the growth rate of return.

  6. 76 FR 52384 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2011-08-22

    ... level for Class I railroads from $50 million (1978 dollars) to $250 million (1991 dollars), effective... Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc. 2011...

  7. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1996. 16 figs., 20 tabs.

  8. Cash Management, Revenue Sources and Cost Effective Methods of Revenue Collection at Local Government Level

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

    The main objective of this paper was to focus on the elements, objectives, goals and importance of cash management; and also to examine the sources of revenue and cost effective collections for local governments. The elements of cash management are identified as establishing bank relations, preparing cash flow statements, estimating collection receipts and analyzing cash flow and preparing a budget. Amongst the objectives of cash management is to ensure availability of cash resources at all t...

  9. Electric sales and revenue, 1990

    International Nuclear Information System (INIS)

    1992-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenues, and average revenue. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1990. The electric revenue reported by each electric utility includes the revenue billed for the amount of kilowatthours sold, revenue from income, unemployment and other State and local taxes, energy or demand charges, consumer services charges, environmental surcharges, franchise fees, fuel adjustments, and other miscellaneous charges. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  10. Electric sales and revenue: 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour data provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1993. Operating revenue includes energy charges, demand charges, consumer service charges, environmental surcharges, fuel adjustments, and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. Because electric rates vary based on energy usage, average revenue per kilowatthour are affected by changes in the volume of sales. The sales of electricity, associated revenue, and average revenue per kilowatthour data provided in this report are presented at the national, Census division, State, and electric utility levels.

  11. Effects of Economic Conditions and Organizational Structure on Local Health Jurisdiction Revenue Streams and Personnel Levels in Connecticut, 2005-2012.

    Science.gov (United States)

    Pallas, Sarah Wood; Kertanis, Jennifer; O'Keefe, Elaine; Humphries, Debbie L

    2015-01-01

    We investigated whether or not changes in economic conditions during the 2008-2010 U.S. recession were associated with changes in Connecticut local health jurisdictions' (LHJs') revenue or personnel levels. We analyzed Connecticut Department of Public Health 2005-2012 annual report data from 91 Connecticut LHJs, as well as publicly available data on economic conditions. We used fixed- and random-effect regression models to test whether or not LHJ per capita revenues and full-time equivalent (FTE) personnel differed during and post-recession compared with pre-recession, or varied with recession intensity, as measured by unemployment rates and housing permits. On average, total revenue per capita was significantly lower during and post-recession compared with pre-recession, with two-thirds of LHJs experiencing per capita revenue reductions. FTE personnel per capita were significantly lower post-recession. Changes in LHJ-level unemployment rates and housing permits did not explain the variation in revenue or FTE personnel per capita. Revenue and personnel differed significantly by LHJ organizational structure across all time periods. Economic downturns can substantially reduce resources available for local public health. LHJ organizational structure influences revenue levels and sources, with implications for the scope, quality, and efficiency of services delivered.

  12. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

    The Electric Sales and Revenue is prepared by the Coal and Electric Data and Renewables Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the United States. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1994.

  13. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    The Electric Sales and Revenue is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1997. 16 figs., 17 tabs.

  14. Electric sales and revenue 1992, April 1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-04-20

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.

  15. Electric sales and revenue 1992, April 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  16. Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

    National Research Council Canada - National Science Library

    Pavlou, Paul A; Housel, Thomas J; Rodgers, Waymond; Jansen, Erik

    2005-01-01

    ...., firm or process level). To address this issue, the study aims to develop a method for allocating the revenue and cost of IT initiatives at any level of analysis using a common unit of measurement...

  17. THE EFFECT OF REVENUE AND MARKET SEGMENTATION LEVEL TOWARDS VENTURE CAPITAL INVESTMENT IN MOBILE APPLICATION BUSINESS

    Directory of Open Access Journals (Sweden)

    Dennis Adrian

    2014-05-01

    Full Text Available The development of mobile applications has mushroomed in local and foreign industries. This provides a tremendous opportunity for developers. For technopreneur developer, the capital to run the business is one of the biggest problems despite the fact that they may have great competence in the field. The fact that the business has big potential market in Indonesia has invited investors from local and overseas to invest as venture capital. However, due to the lack of knowledge on building collaboration with the investors and on understanding the market and investor needs in a long term, the developer finds difficulties to grow its business and to compete with bigger competitors. The research intends to seek the influence in selecting the level of revenue and market segmentation to support the investment decisions in the business of mobile applications, so that the mobile application developer is able to monetize their business to attract investors to invest in the venture capital.

  18. The Annual Allowed Revenue growth of basic transmission grid face the expansion of transmission system; O crescimento da receita anual permitida da rede basica face a expansao do sistema de transmissao

    Energy Technology Data Exchange (ETDEWEB)

    Vieira, Isabela Sales; Camargo, Ivan Marques de Toledo [Universidade de Brasilia (UnB), DF (Brazil)

    2008-07-01

    Since the separation between the purchase and sale of electric energy and contracts for access and use of transmission systems, in 1999, when the first Annual Allowed Revenue of the transmission concessionaires was established, to the last Annual Revenue readjustment, in 2007, the revenue of the basic transmission grid more than quadruplicated. The growth of the Allowed Annual Revenue of the main transmission grid has raised questions about the excessive growth of the transmission system. However, despite the significant evolution of the basic transmission grid in the last years, it can be observed that since 2003 the growth curve of the Annual Allowed Revenue moved away from the transmission system growth curve. Between years 2000 and 2007, while the transmission system grew in average 4% per year, the average tax of growth of the Allowed Annual Revenue was superior 20% per year. Two facts contributed for this behavior - the great growth of IGP-M index, mainly between years 2002 and 2003, and the great difference between the Annual Allowed Revenue for the transmission installations existing in 1999 and the Maximum Annual Revenue for the new transmission installations, connected to the transmission grid since then. (author)

  19. Three-Level Supply Chain Coordination under Disruptions Based on Revenue-Sharing Contract with Price Dependent Demand

    Directory of Open Access Journals (Sweden)

    Qinghua Pang

    2014-01-01

    Full Text Available Considering the market demand is stochastic and dependent on price, this paper shows that the revenue-sharing contract could coordinate a three-level supply chain consisting of one manufacturer, one distributor, and one retailer under normal environment. However, the original revenue-sharing contract cannot coordinate the supply chain under disruptions in circumstances of certain incidents leading to significant changes in market demand and causing additional deviation costs. To solve the problem, this essay introduces two improved forms of revenue-sharing contract: a mixed contract form based on a quantity discount policy and a pure form, which are characterized by antidisruption ability. The model of improved revenue-sharing contract is optimized when the market demand is in the additive form or in the multiplicative form with price dependent demand. Formulas are given to calculate the optimal contract parameters. Finally, this essay demonstrates the accuracy of the model of improved revenue-sharing contract with the help of numerical examples.

  20. Poverty and Share Revenue in the Cameroon Cocoa Zone

    Directory of Open Access Journals (Sweden)

    Folefack, DP.

    2010-01-01

    Full Text Available This study evaluates the revenue level and unequal poverty revenue in the Cameroonian cocoa zone. The results show a great variability on the revenues generating activities to producers of cocoa in Cameroon. These activities generate an average revenue of 1 215 622 FCFA per year, with an annual average revenue of 145 933 FCFA per person. We realize through the indice of Gini 0.61 that the concentration of these revenues is most strong in Cameroon and the poverty rate is still affecting 69% of the population. We observe as well that the average revenue of 228 263 FCFA per year and per person for the producers of South West. They are thus the richest, inspite of the high degree of concentration. In the Centre, the population have a high average annual revenue of 87 257 FCFA per person and the concentration seems to be in a lower degree. Finally, in the South we find the poorest with a revenue of 53 504 FCFA per year and per person and the concentration is more important. An analysis based on unequal indicators shows in general that the revenue per person is relatively low and the degree of concentration of revenue is stronger in the Cameroonian cocoa zone.

  1. Electric sales and revenue 1991

    International Nuclear Information System (INIS)

    1993-04-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenue, and average revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  2. Resource revenues report

    International Nuclear Information System (INIS)

    2004-01-01

    Preliminary forecasts of resource revenues that may be forthcoming with the lifting of the moratorium on the west coast of British Columbia were presented. The forecasts are based on the development scenarios of one natural gas project in the Hecate Strait, and one oil project in the Queen Charlotte Sound. Both projects were assessed in an effort to demonstrate some of the potential resource revenues and public benefits that may be possible from offshore development in the province. Resource revenues provide the return-on-investments to the resource developer and public benefits in the form of taxes, royalties, lease payments and related fees to all levels of governments. Much of the revenues generated from the British Columbia offshore oil and gas development will accrue as income taxes. A public energy trust offers a way to transform non-renewable resource revenues into a renewable source of wealth for citizens of the province. The report presents estimates of project investment, pipeline capacity limitation, operating costs for offshore platforms, and earnings. It was estimated that about $2.0 billion in public benefits would be generated from combined project revenues of $6.9 billion. Information was obtained from offshore leaseholders as well as pipeline and engineering companies. refs., tabs., figs

  3. Analysis of local budgets revenues in the Republic of Moldova: level, structure and dynamics for 2008-2014 years

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2015-12-01

    Full Text Available This paper consist largely of analysis of the local budgets revenues of the Republic of Moldova for the period of 2008-2014. The analysis can not offer many information in dynamics due to the few number of years, but we tried to make an analyze of the situation. Informational support of the work are the laws and regulations of the country; data provided by the Ministry of Finance, National Bureau of Statistics and the literature. The purpose of this paper is to approach each category of income and part of it, the time evolution of local budget revenues over several consecutive years of budget income distribution in the directions of the Republic of Moldova, and analysis of each component of the local budget. In this paper, we have analyzed in dynamics structure in total revenues of local budgets, in national public budget, in state budget and in GDP. The main components analyzed were: tax and non-tax revenues, revenues without grants and transfers, grants and transfers from the state budget. Also we have attracted special attention to direct and indirect taxes, as well as their components.The necessity of this study is to present a clear and concise form of the administrative-territorial units' budget feature, conceptual notions, policies which are reflected on local revenues in Moldova. This paper aims possibility of revising the budget system structure, improve financial relations within it and its evolution, but it does not reflect fully all matters related to the budget system.

  4. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

    The AREVA group's backlog as of June 30, 2007 was euros 33.5 billion, up 31% compared with that of December 31, 2006. On average, the Group's backlog increased by more than 20% annually over the last three years. It is now at the highest level since AREVA was established in 2001. All divisions contributed to this performance: - The Front End division signed in particular a major enrichment contract with KHNP (South Korea), a fuel supply contract with EDF covering the 2008-2012 period and other significant contracts with Japanese and Swedish utilities. - The Reactors and Services division added the Flamanville 3 EPR, ordered by EDF, to the backlog. Flamanville 3 is AREVA's 100. reactor order. - The Back End division also concluded a major contract with Sogin to treat used fuel stored at Italian nuclear sites. - The Transmission and Distribution division continued to record strong growth. New orders were up 24% compared with the first half of 2006 (+25.1% like-for-like). Important contracts were signed in the Middle East, Russia and with large industrial users of electricity. First half 2007 sales revenue was up 6.7% (+6.4% like-for-like) to euros 5373 million, compared with euros 5036 million for the first half of 2006. Major developments in the first half of 2007 include: - Sales revenue was down 2.8% to euros 1342 million in the Front End division (-3.6% like-for- like) due to uneven distribution of deliveries in the Fuel business unfavorable during the period. This timing issue has no impact on projected annual growth. The division continues to benefit from a gradual price increase for long-term uranium supply contracts. - Sales revenue was up 4.8% to euros 1154 million in the Reactors and Services division (+3% like-for-like). The Services business unit, especially, was a major contributor to growth on all its markets after a 2006 fiscal year marked by a weak demand. The start of construction of a second EPR reactor for EDF, Flamanville 3, also contributed to

  5. Twelfth annual US DOE low-level waste management conference

    International Nuclear Information System (INIS)

    1990-01-01

    The papers in this document comprise the proceedings of the Department of Energy's Twelfth Annual Low-Level Radioactive Waste Management Conference, which was held in Chicago, Illinois, on August 28 and 29, 1990. General subjects addressed during the conference included: mixed waste, low-level radioactive waste tracking and transportation, public involvement, performance assessment, waste stabilization, financial assurance, waste minimization, licensing and environmental documentation, below-regulatory-concern waste, low-level radioactive waste temporary storage, current challenges, and challenges beyond 1990

  6. Annual mean sea level and its sensitivity to wind climate

    Science.gov (United States)

    Gerkema, Theo; Duran Matute, Matias

    2017-04-01

    Changes in relative mean sea level affect coastal areas in various ways, such as the risk of flooding, the evolution of barrier island systems, or the development of salt marshes. Long-term trends in these changes are partly masked by variability on shorter time scales. Some of this variability, for instance due to wind waves and tides (with the exception of long-period tides), is easily averaged out. In contrast, inter-annual variability is found to be irregular and large, of the order of several decimeters, as is evident from tide gauge records. This is why the climatic trend, typically of a few millimeters per year, can only be reliably identified by examining a record that is long enough to outweigh the inter-annual and decadal variabilities. In this presentation we examine the relation between the annual wind conditions from meteorological records and annual mean sea level along the Dutch coast. To do this, we need reliable and consistent long-term wind records. Some wind records from weather stations in the Netherlands date back to the 19th century, but they are unsuitable for trend analysis because of changes in location, height, surroundings, instrument type or protocol. For this reason, we will use only more recent, homogeneous wind records, from the past two decades. The question then is whether such a relatively short record is sufficient to find a convincing relation with annual mean sea level. It is the purpose of this work to demonstrate that the answer is positive and to suggest methods to find and exploit such a relation. We find that at the Dutch coast, southwesterly winds are dominant in the wind climate, but the west-east direction stands out as having the highest correlation with annual mean sea level. For different stations in the Dutch Wadden Sea and along the coast, we find a qualitatively similar pattern, although the precise values of the correlations vary. The inter-annual variability of mean sea level can already be largely explained by

  7. Mineral revenues

    International Nuclear Information System (INIS)

    1991-02-01

    This paper reports that the Interior Department's offshore oil and gas leasing program issued 123 leases offshore Florida, North Carolina, and Alaska between 1981 and 1988 that have since been suspended before exploration or development could begin. The suspensions were imposed on the basis of environmental concerns. Companies holding the leases paid a total of $507.8 million upfront for the leases and another $9.9 million in annual rent fees. GAO estimated the cost to the federal government of buying back the leases at between $889.4 million and $970.7 million for the 123 leases in bonuses, rents, and interests owed the companies, plus an additional $42.5 million the companies have spent on the leases. Thus, as of December 31, 1990, under the sunk cost approach, the government could be required to reimburse the lessees for about $1 billion

  8. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

    Full Text Available The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise. .

  9. Tax revenue and innovations in natural gas supply: New Mexico

    International Nuclear Information System (INIS)

    Ulibarri, C.A.; Marsh, T.L.

    1994-10-01

    This paper develops an econometric model of natural gas supply at the state-level using New Mexico as a case study. The supply model is estimated using annual time series observations on production levels, delivered prices, proved reserves, existing wells, and extraction costs. The authors validate the model against historical data and then use it to consider the fiscal impacts on state tax revenue from innovations in extraction technologies

  10. Twelfth annual US DOE low-level waste management conference

    Energy Technology Data Exchange (ETDEWEB)

    1990-01-01

    The papers in this document comprise the proceedings of the Department of Energy's Twelfth Annual Low-Level Radioactive Waste Management Conference, which was held in Chicago, Illinois, on August 28 and 29, 1990. General subjects addressed during the conference included: mixed waste, low-level radioactive waste tracking and transportation, public involvement, performance assessment, waste stabilization, financial assurance, waste minimization, licensing and environmental documentation, below-regulatory-concern waste, low-level radioactive waste temporary storage, current challenges, and challenges beyond 1990.

  11. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

    This report analyzes the major sources of revenue to the Nevada State General Fund for purposes of estimating impacts associated with the siting of a nuclear waste repository at Yucca Mountain in Nye County, Nevada. Each major revenue source is analyzed to identify relationships among the economic or demographic base, the revenue base, and the revenues generated. Trends and changes in the rates and/or base are highlighted. A model is developed for each revenue source to allow impact estimation

  12. A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia.

    Science.gov (United States)

    2012-05-01

    Motor fuel tax revenue currently supplies the majority of funding for : transportation agencies at the state and federal level. Georgia uses excise and sales taxes : to generate revenue for the Georgia Department of Transportation (GDOT). Inflation a...

  13. Jackson Revenue Budget

    Data.gov (United States)

    City of Jackson, Mississippi — This dataset shows the City of Jackson's FY2017 revenue budget, revenue collected to date, and the balance remaining to be collected. The data can be broken down by...

  14. Why Revenue Diversification Matters

    Science.gov (United States)

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

    Revenue diversification is a term that becomes more relevant as higher education institutions are confronted with increased regulation, competition, declining enrollments, and strained finances. A challenge that many institutions face is that expenditures are higher than revenues and increase faster than them. The term Revenue diversification…

  15. Financial viability of perinatal centers in the longer term, taking legislative requirements into account. An examination of the cost-revenue structure of a Level I perinatal center.

    Science.gov (United States)

    Lux, Michael P; Kraml, Florian; Wagner, Stefanie; Hack, Carolin C; Schulze, Christine; Faschingbauer, Florian; Winkler, Mathias; Fasching, Peter A; Beckmann, Matthias W; Hildebrandt, Thomas

    2013-01-01

    Debate is currently taking place over minimum case numbers for the care of premature infants and neonates in Germany. As a result of the Federal Joint Committee (Gemeinsamer Bundesauschuss, G-BA) guidelines for the quality of structures, processes, and results, requiring high levels of staffing resources, Level I perinatal centers are increasingly becoming the focus for health-economics questions, specifically, debating whether Level I structures are financially viable. Using a multistep contribution margin analysis, the operating results for the Obstetrics Section at the University Perinatal Center of Franconia (Universitäts-Perinatalzentrum Franken) were calculated for the year 2009. Costs arising per diagnosis-related group (DRG) (separated into variable costs and fixed costs) and the corresponding revenue generated were compared for 4,194 in-patients and neonates, as well as for 3,126 patients in the outpatient ultrasound and pregnancy clinics. With a positive operating result of € 374,874.81, a Level I perinatal center on the whole initially appears to be financially viable, from the obstetrics point of view (excluding neonatology), with a high bed occupancy rate and a profitable case mix. By contrast, the costs of prenatal diagnostics, with a negative contribution margin II of € 50,313, cannot be covered. A total of 79.4% of DRG case numbers were distributed to five DRGs, all of which were associated with pregnancies and neonates with the lowest risk profiles. A Level I perinatal center is currently capable of covering its costs. However, the cost-revenue ratio is fragile due to the high requirements for staffing resources and numerous economic, social, and regional influencing factors.

  16. Ambient radioactivity levels and radiation doses. Annual report 2011

    International Nuclear Information System (INIS)

    Bernhard-Stroel, Claudia; Hachenburger, Claudia; Trugenberger-Schnabel, Angela; Peter, Josef

    2013-07-01

    The annual report 2011 on ambient radioactivity levels and radiation doses covers the following issues: Part A: Natural environmental radioactivity, artificial radioactivity in the environment, occupational radiation exposure, radiation exposure from medical applications, the handling of radioactive materials and sources of ionizing radiation, non-ionizing radiation. Part B; Current data and their evaluation: Natural environmental radioactivity, artificial radioactivity in the environment, occupational radiation exposure, radiation exposure from medical applications, the handling of radioactive materials and sources of ionizing radiation, non-ionizing radiation. The Appendix includes Explanations of terms, radiation doses and related units, external and internal radiation exposure, stochastic and deterministic radiation effects, genetic radiation effects, induction of malignant neoplasm, risk assessment, physical units and glossary, laws, ordinances, guidelines, recommendations and other regulations concerning radiation protection, list of selected radionuclides.

  17. School District Revenues for Elementary and Secondary Education: 1997-98. Statistical Analysis Report.

    Science.gov (United States)

    Sherman, Joel D.; Gregory, Barbra; Poirier, Jeffrey M.

    This report is an annual collection of school district financial data. Specifically, this report presents analyses of school district revenues from the 1997-98 school year. The report is designed to address the following questions about the financing of public elementary and secondary education at the state and district levels: How much money per…

  18. airline revenue management

    OpenAIRE

    Pak, K.; Piersma, Nanda

    2002-01-01

    textabstractWith the increasing interest in decision support systems and the continuous advance of computer science, revenue management is a discipline which has received a great deal of interest in recent years. Although revenue management has seen many new applications throughout the years, the main focus of research continues to be the airline industry. Ever since Littlewood (1972) first proposed a solution method for the airline revenue management problem, a variety of solution methods ha...

  19. Philippines - Revenue Administration Reform

    Data.gov (United States)

    Millennium Challenge Corporation — The Millennium Challenge Account-Philippines' (MCA-P) implementation of the Revenue Administration Reform Project (RARP) is expected to improve tax administration,...

  20. A NOTE ON THE RELATIONSHIP BETWEEN CORRUPTION AND GOVERNMENT REVENUE

    OpenAIRE

    Jinyoung Hwang

    2002-01-01

    This paper empirically traces out the impacts of corruption on government revenue. The total amount of government revenue decreases as corruption reduces tax revenues if it contributes to tax evasion, improper tax exemptions or weak tax administration. In addition, corruption may distort the composition of government revenue: that is, a country with a higher level of corruption increases the proportion of international tax revenue rather than domestic tax one as the source of government reven...

  1. Characterization of revenue equivalence

    NARCIS (Netherlands)

    Heydenreich, B.; Müller, R.; Uetz, Marc Jochen; Vohra, R.

    2009-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called revenue equivalence. We give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The characterization holds

  2. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

    Heydenreich, Birgit; Müller, Rudolf; Uetz, Marc Jochen; Vohra, Rakesh

    2008-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called \\emph{revenue equivalence}. In this paper we give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The

  3. Automated Internal Revenue Processing System: A Panacea For ...

    African Journals Online (AJOL)

    Automated Internal Revenue Processing System: A Panacea For Financial ... for the collection and management of internal revenue which is the financial ... them, computational errors, high level of redundancy and inconsistencies in record, ...

  4. City Revenues and Expenses

    Data.gov (United States)

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

  5. Revenue Potential for Inpatient IR Consultation Services: A Financial Model.

    Science.gov (United States)

    Misono, Alexander S; Mueller, Peter R; Hirsch, Joshua A; Sheridan, Robert M; Siddiqi, Assad U; Liu, Raymond W

    2016-05-01

    Interventional radiology (IR) has historically failed to fully capture the value of evaluation and management services in the inpatient setting. Understanding financial benefits of a formally incorporated billing discipline may yield meaningful insights for interventional practices. A revenue modeling tool was created deploying standard financial modeling techniques, including sensitivity and scenario analyses. Sensitivity analysis calculates revenue fluctuation related to dynamic adjustment of discrete variables. In scenario analysis, possible future scenarios as well as revenue potential of different-size clinical practices are modeled. Assuming a hypothetical inpatient IR consultation service with a daily patient census of 35 patients and two new consults per day, the model estimates annual charges of $2.3 million and collected revenue of $390,000. Revenues are most sensitive to provider billing documentation rates and patient volume. A range of realistic scenarios-from cautious to optimistic-results in a range of annual charges of $1.8 million to $2.7 million and a collected revenue range of $241,000 to $601,000. Even a small practice with a daily patient census of 5 and 0.20 new consults per day may expect annual charges of $320,000 and collected revenue of $55,000. A financial revenue modeling tool is a powerful adjunct in understanding economics of an inpatient IR consultation service. Sensitivity and scenario analyses demonstrate a wide range of revenue potential and uncover levers for financial optimization. Copyright © 2016 SIR. Published by Elsevier Inc. All rights reserved.

  6. Ambient radioactivity levels and radiation doses. Annual report 2009

    International Nuclear Information System (INIS)

    Bernhard-Stroel, Claudia; Hachenburger, Claudia; Trugenberger-Schnabel, Angela; Peter, Josef

    2010-12-01

    The annual report on environmental radioactivity and radiation exposure 2009 consists of two parts. Part A: General information: natural environmental radioactivity, artificial radioactivity in the environment, occupational radiation exposure, radiation exposures from medical applications, the handling of radioactive materials and sources of ionizing radiation, non-ionizing radiation. Part B includes current data and their evaluation for natural environmental radioactivity, artificial radioactivity in the environment, occupational radiation exposure, radiation exposures from medical applications, the handling of radioactive materials and sources of ionizing radiation, non-ionizing radiation.

  7. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

  8. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    difference-in-differences approach. We compare box office revenues before and after the shutdown to a matched control group of movies unaffected by the shutdown. We find that the shutdown had a negative, yet insignificant effect on box office revenues.This counterintuitive result may suggest support...... for the theoretical perspective of (social) network effects where file-sharing acts as a mechanism to spread information about a good from consumers with zero or low willingness to pay to users with high willingness to pay....

  9. Hospitality services generate revenue.

    Science.gov (United States)

    Bizouati, S

    1993-01-01

    An increasing number of hospitals are undertaking external revenue-generating activities to supplement their shrinking budgets. Written at the request of Leadership, this article outlines an example of a successful catering service -- a money-generating business that more Canadian hospitals could profitably consider.

  10. Areva - 2013 revenue of euro 9.3 bn thanks to sustained level of activity. Organic growth in the nuclear operations: + 7%, above our financial outlook. Backlog of euro 41.6 bn

    International Nuclear Information System (INIS)

    Duperray, Julien; Berezowskyj, Katherine; Grange, Aurelie; Rosso, Jerome; Thebault, Alexandre; Scorbiac, Marie de; Repaire, Philippine du

    2014-01-01

    Two years after Fukushima, AREVA's level of activity was especially strong in 2013. The group outperformed its revenue outlook for nuclear operations with an organic growth of 7.1%. With more than 9 billion euros, the group's revenue benefited from the robustness of the recurring activities and from temporary elements, such as exceptionally high uranium sales. This growth demonstrates the resilience of Areva's end market, despite unfavourable current conditions, and the efficient match between its commercial offers and customers' expectations. Capitalizing on this dynamic, the group will continue its recovery in order to sustainably self-finance its capital expenditures. After the announcement on January 20, 2014 of exclusive negotiations with Gamesa for the creation of a joint company in the offshore wind field (50% AREVA, 50% Gamesa), and in accordance with IFRS 5 accounting standard, revenue generated by the Wind Energy business is not included in group revenue for 2012 and 2013 and the result of this business will be presented on a separate line, 'net income from discontinued operations' in the 2013 financial statements. In 2013, AREVA had consolidated revenue of 9.303 billion euros, an increase of 3.8% (+6.3% like for like) compared with 2012 benefiting from strong organic growth in the nuclear operations: - Revenue in the nuclear operations was 9.042 billion euros in 2013, compared with 8.633 billion euros in 2012, a 7.1% increase (+4.7% on a reported basis). Revenue was led by the Mining BG (+40.6% like for like) and the Front End BG (+7.5% like for like), offsetting the expected business downturn in the Reactors and Services BG (-1.5% like for like). Revenue was stable in the Back End BG (-0.6% like for like). - The Renewable Energies BG had 132 million euros in revenue, down from 2012 (-24.7% like for like). - Foreign exchange had a negative impact of 101 million euros, while the change in consolidation scope and accounting methods had a negative impact of

  11. Gas revenue increasingly significant

    International Nuclear Information System (INIS)

    Megill, R.E.

    1991-01-01

    This paper briefly describes the wellhead prices of natural gas compared to crude oil over the past 70 years. Although natural gas prices have never reached price parity with crude oil, the relative value of a gas BTU has been increasing. It is one of the reasons that the total amount of money coming from natural gas wells is becoming more significant. From 1920 to 1955 the revenue at the wellhead for natural gas was only about 10% of the money received by producers. Most of the money needed for exploration, development, and production came from crude oil. At present, however, over 40% of the money from the upstream portion of the petroleum industry is from natural gas. As a result, in a few short years natural gas may become 50% of the money revenues generated from wellhead production facilities

  12. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

    The issue of revenue eliminations was identified during our work on the Defense Logistics Agency portion of the Audit of Revenue Accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund...

  13. revenue management–sales relationship

    OpenAIRE

    Noone, B. M; Hultberg, T.

    2011-01-01

    Revenue management and sales staffs collaborate substantially in making decisions regarding rate setting, accepting group business, and forecasting. However, according to a survey of 82 sales and revenue management executives at three hotel chains (47 revenue managers and 35 sales executives), hotels could foster even better coordination between revenue management and sales by educating each group regarding the other group’s responsibilities. This might reduce sales staff frustrations about t...

  14. Revenue cap regulation in a deregulated electricity market : effects on a grid company

    OpenAIRE

    Bjørndal, Mette; Jörnsten, Kurt

    2002-01-01

    In 1997 an incentive-based regulation was introduced for Norwegian transmission and distribution companies. Under the following revenue regulation regime, the permissible revenue of a grid company is adjusted annually, and during the first regulation period, the new revenue cap was determined on the basis of last year’s revenue cap, adjusting for inflation, productivity improvement, and load growth. The idea behind the load growth compensation factor was that the grid companies should be comp...

  15. Environmental radioactivity levels, Browns Ferry Nuclear Plant: Annual report, 1986

    International Nuclear Information System (INIS)

    1986-04-01

    The report presents data gathered during radiological monitoring program conducted in the environs of the Browns Ferry Nuclear Plant. Dose estimates were made from concentrations of radioactivity found in samples of media including air, milk, food products, drinking water, and fish. Inhalation and ingestion doses estimated for persons at the indicator locations were essentially identical to those determined for persons at control locations. Greater than 95% of those doses were contributed by the naturally occurring K-40 and by Sr-90 and Cs-137 which are long-lived radioisotopes found in fallout from nuclear weapons testing. Increased levels of I-131 were reported in air, milk, and rainwater following the accident at the Chernobyl nuclear power station. In addition, Ru-103, Cs-137, and Cs-134 were identified in air particulates, and traces of Ru-103 were found in rainwater

  16. Low level chronic irradiation of salmon. Annual progress report

    International Nuclear Information System (INIS)

    Hershberger, W.K.; Donaldson, L.R.; Bonham, K.; Brannon, E.L.

    1975-01-01

    A question of primary importance in the use of nuclear energy is what effect the effluent from a reactor will have on the aquatic life in the water used for cooling. Of particular concern in the Pacific Northwest are the effects of chronic irradiation on salmon that use the rivers for spawning and nursery area. The present program was designed in the early days of the atomic era to address this concern, and to provide some insight into the long-term consequences of exposure of fish to chronic, low levels of irradiation. The experimental techniques are described and data are summarized on irradiation effects on the entire life cycle of the chinook salmon. Also, long-term effects transmitted to future generations were assessed in F 1 offspring of irradiated parents

  17. Nevada local government revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

    This report analyzes the major sources of revenue for Nevada local government for purposes of estimating the impacts associated with the siting of a nuclear waste repository at Yucca Mountain. Each major revenue source is analyzed separately to identify relationships between the economic or demographic base, the revenue base and the revenues generated. Trends and changes in the rates and/or base are highlighted. A model is developed for each component to allow impact estimation. This report is a companion to the report Nevada State Revenues Analysis

  18. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

    Full Text Available Implementation of local budget revenues is a very important sub-phase of the local budgetary process its correct accomplishment ensures regularity and efficiency in revenue collection, which will cover the local budget expenditures. Through this scientific approach we intended to achieve an analysis of the implementation of revenues mobilized to the local budgets in Romania. The study started with fixing the concept of execution of budget revenues and defining its phases, and followed with the analysis of the implementation of local budget revenues in three levels, namely: the overall local budgets in Romania, at the city level and at the community level. We have to mention that the analysis of the execution of local budgets was done in 2011, based on existing data in the last occurrence of the Romanian Statistical Yearbook for 2012. The paper concluded with some considerations regarding the execution of local budgets revenues and some proposals for improving the collection of local income.

  19. Electric power annual 1997. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    The Electric Power Annual presents a summary of electric power industry statistics at national, regional, and State levels. The objective of the publication is to provide industry decisionmakers, government policy-makers, analysts, and the general public with data that may be used in understanding US electricity markets. The Electric Power Annual is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Volume 1 -- with a focus on US electric utilities -- contains final 1997 data on net generation and fossil fuel consumption, stocks, receipts, and cost; preliminary 1997 data on generating unit capability, and retail sales of electricity, associated revenue, and the average revenue per kilowatthour of electricity sold (based on a monthly sample: Form EIA-826, ``Monthly Electric Utility Sales and Revenue Report with State Distributions``). Additionally, information on net generation from renewable energy sources and on the associated generating capability is included in Volume 1 of the EPA.

  20. Electric power annual, 1990

    International Nuclear Information System (INIS)

    1992-01-01

    The Electric Power Annual presents a summary of electric utility statistics at the national, regional and State levels. The objective of the publication is to provide industry decisionmakers, government policy-makers, analysts and the general public with historical data that may be used in understanding US electricity markets. ''The Industry at a Glance'' section presents a profile of the electric power industry ownership and performance; a review of key statistics for the year; and projections for various aspects of the electric power industry through 2010. Subsequent sections present data on generating capability, including proposed capability additions; net generation; fossil-fuel statistics; electricity sales, revenue, and average revenue per kilowatthour sold; financial statistics; environmental statistics; and electric power transactions. In addition, appendices provide supplemental data on major disturbances and unusual occurrences. Each section contains related text and tables and refers the reader to the appropriate publication that contains more detailed data on the subject matter

  1. 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

  2. Avoiding revenue loss due to 'lesser of' contract clauses.

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

    Finance managers seeking to avoid lost revenue attributable to lesser-of-charge-or-fixed-fee (lesser-of) clauses in their contracts should: Identify payer contracts that contain lesser-of clauses. Prepare lesser-of lost-revenue reports for non-bundled and bundled rates. For claims with covered charges below the bundled rate, identify service codes associated with the greatest proportion of total gross revenue and determine new, higher charge levels for those codes. Establish an approach for setting charges for non-bundled fee schedules to address lost-revenue-related issues. Incorporate changes into overall strategic or hospital zero-based pricing modeling and parameters.

  3. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    Challenges to oil revenue management in existing and emerging African oil economies are examined, with a special emphasis on countries in UNDP's Central and Eastern Africa (CEA) Region. It is part of the first phase of UNDP/CEA's Oil Revenue Initiative (ml)

  4. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    Challenges to oil revenue management in existing and emerging African oil economies are examined, with a special emphasis on countries in UNDP's Central and Eastern Africa (CEA) Region. It is part of the first phase of UNDP/CEA's Oil Revenue Initiative (ml)

  5. Construction contract revenue recording comparison

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

    Full Text Available Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS is based on the rules while IAS/IFRS are based on principles (Kovanicová, 2005. These differences are mainly caused by the different philosophy. CAS prefers the fiscal policy to the economic substance while IAS/IFRS prefere the economic substance. One of the most significant dif­fe­ren­ces is in the field of revenue recording. There are two standards concerning the revenues recording (IAS 18 − Revenue, IAS 11 – Construction Contracts in IAS/IFRS. CAS 019 – Expenses and Revenue are dealing with the revenue recording in the Czech Republic. The paper is aimed at the comparison of the methodical approaches for revenue recording used by IAS/IFRS and by CAS. The most important differences are caused by the different approach to the long term contracts (construction contracts, software development contracts revenues recording.

  6. Thirteenth annual U.S. DOE low-level radioactive waste management conference: Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1991-12-31

    The 40 papers in this document comprise the proceedings of the Department of Energy`s Thirteenth Annual Low-Level Radioactive Waste Management Conference that was held in Atlanta, Georgia, on November 19--21, 1991. General subjects addressed during the conference included: disposal facility design; greater-than-class C low-level waste; public acceptance considerations; waste certification; site characterization; performance assessment; licensing and documentation; emerging low-level waste technologies; waste minimization; mixed waste; tracking and transportation; storage; and regulatory changes. Papers have been processed separately for inclusion on the data base.

  7. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

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

    2012-01-01

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

  8. Alberta books big revenues in 1996

    International Nuclear Information System (INIS)

    Curran, R.

    1996-01-01

    A 17.9 per cent increase over 1995 in oil and gas revenues were reported for Alberta through August 1996. Revenues from crude oil were up 12.6 per cent and from natural gas 30.7 per cent. The level of increase in revenues is expected to hold for the remainder of the year, save for the prospects of Iraq re-entering the market in force. This would cause a steep decline in prices and some panic trading in energy stocks. Nevertheless, producers are well positioned for the year ahead, as capital spending and drilling activity are based on lower price forecasts. Oil production over 1995 was down slightly through August. Light and medium crude production was down 4.5 per cent. Synthetic production fell by 0.8 per cent. Natural gas production will have a record year. Through August output was up 4.6 per cent over 1995, sales were up 19.3 per cent, and exports were ahead by just under one per cent. Natural gas liquids were the biggest revenue booster, increasing by 46.3 per cent over 1995

  9. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

    This document presents the sales revenue of the 3. quarter 2006 for the Group AREVA. The sales revenues for the first nine months of 2006 are up by 8,1% to 7,556 millions euros; the nuclear operations are up by 5,2% reflecting strong performance in the front end division; the transmission and distribution division is up by 14%. (A.L.B.)

  10. Poweo 2006 consolidated revenue at euro 244 million, up 121%

    International Nuclear Information System (INIS)

    2007-01-01

    POWEO, the leading independent energy operator in France, presents in this document its key business indicators for the 4. quarter of 2006 and the full year: POWEO records again a strong rise of its annual revenue, exceeding its euro 220 million target. This progression relates to all the business components. The particularly soft climatic conditions recorded in France at the end of the year did not result in a significant fall of revenue compared to initial forecasts. The number of customer sites amounts to 80.300 at December 31, 2006, in progression of 23% compared to the end of 2005. The customer base remained overall stable during the second half of 2006, POWEO limiting voluntarily the acquisition of customers in electricity during the preparation of the opening to competition of the residential market due to take place on July 1, 2007. The gas customer base for its part more than doubled compared to end June 2006, with more than 5.000 customer sites transferred as at December 31, 2006. The Energy Management net margin, realised or un-realised, amounted to euro 49.7 million in 2006, recognised as revenue under IFRS standards. This includes the euro 22 million exceptional capital gain mentioned in previous financial releases in 2006, as well as a euro 7.9 million un-realised capital gain resulting from the transfer of some contracts into the Energy Management portfolio further to the capacity swap agreement with EDF announced publicly on January 3, 2007. The services provided by POWEO to its customers enjoy a high level of acceptance and represented revenue of euro 2.9 million in 2006. As from 2007, the revenue realised through these services will be presented separately from other components of revenue in order to better reflect its expected growth. The services offering will be indeed a key element of the marketing strategy of POWEO in the years to come, with a potentially significant impact on the results taking into account their level of gross margin which

  11. Annual plan of research on safety techniques against low level radioactive wastes, FY1994-FY1999

    International Nuclear Information System (INIS)

    1994-01-01

    The safety research on the disposal of low level radioactive waste has been promoted based on the annual plan decided by the committee on radiative waste safety regulation of the Nuclear Safety Commission. Hereafter, the disposal of low level radioactive waste in ocean is never selected. As to the subjects of the safety research which should be carried out for five years from 1994, the necessity, the contents of research, the organs that carry out the research and so on were deliberated, and the results are made into the annual plan, therefore, it is reported. The way of thinking on the safety research, the contents for which efforts should be exerted as the safety research, and the matters to which attention should be paid are shown. As for the annual plan of safety research, the necessity and the outline of the safety research on the disposal in strata, the concrete subjects and their contents, and the necessity and the outline of the safety research on the reuse, the concrete subjects and their contents are reported. The radioactive waste is those produced by the operation of nuclear reactor facilities, those containing TRU nuclides and RI waste. (K.I.)

  12. Annual plan of research on safety techniques against low level radioactive wastes, 1984-1988

    International Nuclear Information System (INIS)

    1984-01-01

    The establishment of the countermeasures for treating and disposing radioactive wastes has become an important subject for promoting the utilization of atomic energy. Especially as to low level radioactive wastes, the cumulative quantity has reached about 460,000 in terms of 200 l drums as of the end of March, 1983, and accompanying the development of the utilization of atomic energy, its rapid increase is expected. So far, as for the disposal of low level radioactive wastes, the research and development and the preparation of safety criteria and safety evaluation techniques have been carried out, following the basic policy of the Atomic Energy Commission to execute land disposal and ocean disposal in combination, first to make the test disposal after preliminary safety evaluation, and to shift to the full scale disposal based on the results. The annual plan was decided on July 22, 1983, and the first revision was carried out this time, therefore, it is reported here. The basic policy of establishing this annual plan, and the annual plan for safety technique research are described. (Kako, I.)

  13. Sea level anomaly on the Patagonian continental shelf: Trends, annual patterns and geostrophic flows

    Science.gov (United States)

    Saraceno, M.; Piola, A. R.; Strub, P. T.

    2016-01-01

    Abstract We study the annual patterns and linear trend of satellite sea level anomaly (SLA) over the southwest South Atlantic continental shelf (SWACS) between 54ºS and 36ºS. Results show that south of 42°S the thermal steric effect explains nearly 100% of the annual amplitude of the SLA, while north of 42°S it explains less than 60%. This difference is due to the halosteric contribution. The annual wind variability plays a minor role over the whole continental shelf. The temporal linear trend in SLA ranges between 1 and 5 mm/yr (95% confidence level). The largest linear trends are found north of 39°S, at 42°S and at 50°S. We propose that in the northern region the large positive linear trends are associated with local changes in the density field caused by advective effects in response to a southward displacement of the South Atlantic High. The causes of the relative large SLA trends in two southern coastal regions are discussed as a function meridional wind stress and river discharge. Finally, we combined the annual cycle of SLA with the mean dynamic topography to estimate the absolute geostrophic velocities. This approach provides the first comprehensive description of the seasonal component of SWACS circulation based on satellite observations. The general circulation of the SWACS is northeastward with stronger/weaker geostrophic currents in austral summer/winter. At all latitudes, geostrophic velocities are larger (up to 20 cm/s) close to the shelf‐break and decrease toward the coast. This spatio‐temporal pattern is more intense north of 45°S. PMID:27840784

  14. International developments in revenues and incomes of general practitioners from 2000 to 2010.

    NARCIS (Netherlands)

    Kroneman, M.; Meeus, P.; Kringos, D.S.; Groot, W.; Zee, J. van der

    2013-01-01

    Background: The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Methods: Annual GP revenue and

  15. International developments in revenues and incomes of general practitioners from 2000 to 2010

    NARCIS (Netherlands)

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-01-01

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were

  16. Dutch Gas Revenues and Fiscal Policy. Theory versus practice

    International Nuclear Information System (INIS)

    Wierts, P.; Schotten, G.

    2008-01-01

    The Dutch government's revenues from natural gas fluctuate heavily and will dry up within several decades. According to the academic literature, only the permanent return on gas wealth should be included as income on the government's annual budget. This would prevent a deterioration in net wealth, and provide the budget with a stable source of income from which future generations can also benefit. On the basis of conservative estimates, it follows from our calculations that the Netherlands could count on a permanent annual flow of receipts of around eur 2.5 billion. In practice, however, gas revenues are included directly in the budget, while a part is reserved for investment via the Economic Structure Reinforcement Fund (Fonds Economische Structuurversterking). Using gas revenues for debt reduction, higher spending or lower taxes are political choices made anew by every new government. Our estimation results for the period 1975-2007 show that of a 1% of GPD rise/fall in gas revenues, 0.8 percentage point goes to easing/tightening policy and 0.2 percentage point to an increase/decrease of the budget balance. In the light of the recent fluctuations in oil and gas prices, preserving the stock of wealth from natural gas resources should become more important for the budgetary treatment of gas revenues in the Netherlands [nl

  17. A Markov model assessing the impact on primary care practice revenues and patient's health when using mid-level providers, lesson learned from the United Kingdom.

    Science.gov (United States)

    Hill, Harry; Macey, Richard; Brocklehurst, Paul

    2017-09-01

    To evaluate the cost-effectiveness of using mid-level providers for dental "check-up" examinations and the treatment of caries in different NHS settings in the United Kingdom. Mid-level providers are a broad category that describes non-dentist members of dental teams. This study focused on the potential use of Dental Hygiene Therapists undertaking dental "check-up" examinations and simple restorative treatment, instead of dentists. A Markov model was used to construct the natural history of caries development in adults that visit a dental practice every six months over a five-year period. Three cost perspectives are taken: those borne to dental healthcare providers in England and Wales, Northern Ireland and Scotland. These represent three separate forms of retrospective payment system that are currently in use in the United Kingdom. The cost outcome was the average amount of retained practice earnings required to provide healthcare per patient visit. The health outcome was the average length of time in a cavity-free state and the cost-effectiveness outcome was incremental cost for six months in a cavity-free state. No statistical difference was found between dentists and mid-level providers in the length of time in a cavity-free state but the use of the latter saved money in all three NHS health system jurisdictions. This ranged from £7.85 (England and Wales) to £9.16 (Northern Ireland) per patient visit ($10.20 to $11.90, respectively) meaning the incremental cost for six month in a cavity-free state ranged from £261.67 ($339.93) in England and Wales to £305.33 ($369.68) in Northern Ireland. Further, changes in baseline assumptions and parameter values did not change mid-level providers being the dominant service intervention. In a time of limited funds for dental services, these results suggest that resources in public funded systems could be saved using mid-level providers in dental practices, without any health risk to patients or capital investment.

  18. Ambient radioactivity levels and radiation doses. Annual report 2014; Umweltradioaktivitaet und Strahlenbelastung. Jahresbericht 2014

    Energy Technology Data Exchange (ETDEWEB)

    Trugenberger-Schnabel, Angela; Loebke-Reinl, Angelika; Peter, Josef (comps.) [Bundesamt fuer Strahlenschutz, Salzgitter (Germany)

    2016-08-15

    The annual report 2014 on ambient radioactivity levels and radiation doses covers the following topics: (1) Actual data and their evaluation: natural environmental radioactivity, artificial environmental radioactivity, occupational radiation exposure, radiation exposures from medical applications, handling of radioactive materials and sources of ionizing radiation, non-ionizing radiation. (2) Fundamentals and general information: legal basis and explanations, basic information on natural environmental radioactivity, basic information on artificial radioactivity in the environment, basic information on occupational radiation exposure, basic information on radiation exposures from medical applications, basic information on the handling of radioactive materials and sources of ionizing radiation, basic information on non-ionizing radiation. (3) Tables.

  19. Assessment of the requirements for DOE's annual report to congress on low-level radioactive waste

    International Nuclear Information System (INIS)

    1987-10-01

    The Low-level Radioactive Waste Policy Amendments Act of 1985 (PL99-240; LLRWPAA) requires the Department of Energy (DOE) to ''submit to Congress on an annual basis a report which: (1) summarizes the progress of low-level waste disposal siting and licensing activities within each compact region, (2) reviews the available volume reduction technologies, their applications, effectiveness, and costs on a per unit volume basis, (3) reviews interim storage facility requirements, costs, and usage, (4) summarizes transportation requirements for such wastes on an inter- and intra-regional basis, (5) summarizes the data on the total amount of low-level waste shipped for disposal on a yearly basis, the proportion of such wastes subjected to volume reduction, the average volume reduction attained,, and the proportion of wastes stored on an interim basis, and (6) projects the interim storage and final disposal volume requirements anticipated for the following year, on a regional basis (Sec. 7(b)).'' This report reviews and assesses what is required for development of the annual report specified in the LLRWPAA. This report addresses each of the subject areas set out in the LLRWPAA

  20. Proceedings of the Third Annual Information Meeting DOE Low-Level Waste-Management Program

    Energy Technology Data Exchange (ETDEWEB)

    Large, D.E.; Lowrie, R.S.; Stratton, L.E.; Jacobs, D.G. (comps.)

    1981-12-01

    The Third Annual Participants Information Meeting of the Low-Level Waste Management Program was held in New Orleans, Louisiana, November 4-6, 1981 The specific purpose was to bring together appropriate representatives of industry, USNRC, program management, participating field offices, and contractors to: (1) exchange information and analyze program needs, and (2) involve participants in planning, developing and implementing technology for low-level waste management. One hundred seven registrants participated in the meeting. Presentation and workshop findings are included in these proceedings under the following headings: low-level waste activities; waste treatment; shallow land burial; remedial action; greater confinement; ORNL reports; panel workshops; and summary. Forty-six papers have been abstracted and indexed for the data base.

  1. Proceedings of the Third Annual Information Meeting DOE Low-Level Waste-Management Program

    International Nuclear Information System (INIS)

    Large, D.E.; Lowrie, R.S.; Stratton, L.E.; Jacobs, D.G.

    1981-12-01

    The Third Annual Participants Information Meeting of the Low-Level Waste Management Program was held in New Orleans, Louisiana, November 4-6, 1981 The specific purpose was to bring together appropriate representatives of industry, USNRC, program management, participating field offices, and contractors to: (1) exchange information and analyze program needs, and (2) involve participants in planning, developing and implementing technology for low-level waste management. One hundred seven registrants participated in the meeting. Presentation and workshop findings are included in these proceedings under the following headings: low-level waste activities; waste treatment; shallow land burial; remedial action; greater confinement; ORNL reports; panel workshops; and summary. Forty-six papers have been abstracted and indexed for the data base

  2. Gas tax/public transit annual expenditure report pursuant to the agreement on the transfer of federal gas tax revenue and the agreement on the transfer of public transit funds for the period April 1, 2006 to March 31, 2007

    International Nuclear Information System (INIS)

    Binnie, B.; Taylor, R.; Gibson, B.

    2007-09-01

    Federal funding initiatives for local infrastructure and capacity building was discussed with particular reference to the unique partnerships between the Canada-British Columbia Agreement on the transfer of federal gas tax revenues and the Canada-British Columbia agreement on the transfer of funds for public transit. The agreements reflect the nature of intergovernmental relations in British Columbia where the Union of British Columbia Municipalities (UBCM) works together with both federal and provincial governments to promote sustainable communities. This report identified the initiatives that are underway in communities across British Columbia as they begin to implement Gas Tax and Public Transit funded projects. These projects span a broad range of eligible project categories. The leadership role taken by local governments in the province to reduce greenhouse gas emissions was highlighted. Some of the 141 projects reported in 2007 were highlighted in this report, including improvement to public transit in the District of Saanich; TransLink bus replacement and expansion; cycling and pedestrian infrastructure; improvements to local roads and bridges; alternative energy retrofits; collection of solid waste; improvement to water systems; stormwater and wastewater treatment; capacity building; watershed protection; and water acquisition strategies. Of the projects reported, 33 per cent anticipated gas tax spending in more than 1 year, indicating either payment of capital costs as they are incurred during a construction period that spans beyond a single year, or use of gas tax funding towards the debt servicing costs related to the eligible project. tabs., figs

  3. Seasonal Changes in Atmospheric Noise Levels and the Annual Variation in Pigeon Homing Performance

    Science.gov (United States)

    Hagstrum, J. T.; McIsaac, H. P.; Drob, D. P.

    2015-12-01

    The remarkable navigational ability of homing pigeons (Columba livia) is influenced by a number of factors, an unknown one of which causes the "Wintereffekt"1 or annual variation in homing performance. Minima in homeward orientation and return speeds have been observed in winter, with maxima in summer, during repetitive pigeon releases from single sites near experimental lofts in Wilhelmshaven, Göttingen, and Munich, Germany, and near Pisa, Italy1-4. Overall the annual variation is more pronounced in northern Germany than Italy4, and both mature and juvenile cohorts respond to this seasonal factor. Older, more experienced pigeons are better at compensating for its effects than naïve ones, but are still affected after numerous releases. The narrow low-frequency band of atmospheric background noise (microbaroms; 0.1-0.3 Hz) also varies with an annual cycle that generally has higher amplitudes in winter than in summer depending on location5. In addition, homing pigeons, and possibly other birds, apparently use infrasonic signals of similar frequency as navigational cues6, and a seasonal variation in background noise levels could cause corresponding changes in signal-to-noise ratios and thus in homing performance. The annual variation in homing performance, however, was not observed during long-term pigeon releases at two sites in eastern North America. The annual and geographic variability in homing performance in the northern hemisphere can be explained to a first order by seasonal changes in infrasonic noise sources related to ocean storm activity, and to the direction and intensity of stratospheric winds. In addition, increased dispersion in departure bearings of individual birds for some North American releases were likely caused by additional infrasonic noise associated with severe weather events during tornado and Atlantic hurricane seasons. 1Kramer, G. & von Saint Paul, U., J. Ornithol. 97, 353-370 (1956); 2Wallraff, H. G., Z. Tierpsychol. 17, 82-113 (1960

  4. Data as a revenue model

    DEFF Research Database (Denmark)

    Bechmann, Anja; Bilgrav-Nielsen, Kristine; Korsgaard Jensen, Anne-Louise

    2016-01-01

    Does data solve the crisis in legacy news companies? This article discusses data as a revenue model and the use of editorial algorithms to curate content and still meet public values. Furthermore, the article criticizes the news companies for using data in traditional advertisement revenue models......, which have proved difficult to uphold. Instead we need to focus on public values along with micro segment data in what are here termed social responsible algorithms. We also need to continue the discussion on the very concept of news and to experiment with news ‘packaging’ that are not derived from...

  5. Six sigma for revenue retrieval.

    Science.gov (United States)

    Plonien, Cynthia

    2013-01-01

    Deficiencies in revenue retrieval due to failures in obtaining charges have contributed to a negative bottom line for numerous hospitals. Improving documentation practices through a Six Sigma process improvement initiative can minimize opportunities for errors through reviews and instill structure for compliance and consistency. Commitment to the Six Sigma principles with continuous monitoring of outcomes and constant communication of results to departments, management, and payers is a strong approach to reducing the financial impact of denials on an organization's revenues and expenses. Using Six Sigma tools can help improve the organization's financial performance not only for today, but also for health care's uncertain future.

  6. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  7. A forecasting model of gaming revenues in Clark County, Nevada

    International Nuclear Information System (INIS)

    Edwards, B.; Bando, A.; Basset, G.; Rosen, A.; Meenan, C.; Carlson, J.

    1992-01-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, and identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain

  8. A forecasting model of gaming revenues in Clark County, Nevada

    International Nuclear Information System (INIS)

    Edwards, B.; Bando, A.; Bassett, G.; Rosen, A.; Carlson, J.; Meenan, C.

    1992-01-01

    This paper describes the Western Area Gaining and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, an identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain

  9. A forecasting model of gaming revenues in Clark County, Nevada

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.; Bando, A.; Bassett, G.; Rosen, A. [Argonne National Lab., IL (United States); Carlson, J.; Meenan, C. [Science Applications International Corp., Las Vegas, NV (United States)

    1992-04-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, an identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain.

  10. Proceedings of the seventh annual participants' information meeting. DOE Low-Level Waste Management Program

    International Nuclear Information System (INIS)

    1986-02-01

    The Seventh Annual Department of Energy (DOE) Low-Level Waste Management Program (LLWMP) Participants' Information Meeting was held September 10-13, 1985 in Las Vegas, Nevada. The purpose of the meeting was to provide a forum for exchange of information on low-level radioactive waste management activities, requirements, and plans. Attendees included representatives from the DOE Nuclear Energy and Defense Low-Level Waste Management Programs, interim operations offices and their contractor operators; representatives from the US Nuclear Regulatory Commission, US Environmental Protection Agency, US Geological Survey, and their contractors; representatives of states and regions responsible for development of new commercial low-level waste disposal facilities; representatives of Great Britain, France, and Canada; representatives of utilities, private contractors, and parties concerned with low-level waste management issues. The meeting was organized by topical areas to allow for the exchange of information and the promotion of discussion on specific aspects of low-level waste management. Plenary sessions were held at the start and conclusion of the meeting while seven concurrent topical sessions were held during the intervening day and a half. Session chairmen from each of these concurrent sessions presented a summary of the discussion and conclusions resulting from their respective sessions at the final plenary session

  11. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

    Describes advertising sales strategies to help faculty advisers of community college newspapers increase revenues. Argues that sales representatives should know their product well and maintain demographic information on the paper's readership. Includes strategies for organizing advertising staff, searching for potential clients, and taking charge…

  12. Which type of government revenue leads government expenditure?

    OpenAIRE

    Abdi, Zeinab; Masih, Mansur

    2014-01-01

    This Malaysia is a developing Islamic state that faced government budget deficit since 1998. It is undeniable that a budget deficit or inability to cover government spending is not positively seen by external parties. The optimum level of government budget is the state where government spending is totally offset by government revenue and that can be achieved through an increase in tax revenue or decrease in spending. The paper aims to discover the existence of a theoretical relationship betwe...

  13. Soil fertility, crop biodiversity, and farmers' revenues: Evidence from Italy.

    Science.gov (United States)

    Di Falco, Salvatore; Zoupanidou, Elisavet

    2017-03-01

    This paper analyzes the interplay between soil fertility, crop biodiversity, and farmers' revenues. We use a large, original, farm-level panel dataset. Findings indicate that both crop biodiversity and soil fertility have positive effects on farmers' revenues. It is also shown that crop biodiversity and soil fertility may act as substitutes. These results provide evidence for the important role of diversity in the resilience of agroecosystems. Crop diversification can be a potential strategy to support productivity when soils are less fertile.

  14. Electric power annual 1997. Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    The Electric Power Annual 1997, Volume 2 contains annual summary statistics at national, regional, and state levels for the electric power industry, including information on both electric utilities and nonutility power producers. Included are data for electric utility retail sales of electricity, associated revenue, and average revenue per kilowatthour of electricity sold; financial statistics; environmental statistics; power transactions; and demand-side management. Also included are data for US nonutility power producers on installed capacity; gross generation; emissions; and supply and disposition of energy. The objective of the publication is to provide industry decisionmakers, government policymakers, analysts, and the general public with historical data that may be used in understanding US electricity markets. 15 figs., 62 tabs.

  15. Proceedings of the fourth annual participants' information meeting, DOE Low-Level Waste Management Program

    International Nuclear Information System (INIS)

    Large, D.E.; Mezga, L.J.; Stratton, L.E.; Rose, R.R.

    1982-10-01

    The Fourth Annual Participants' Information Meeting of the Department of Energy Low-Level Waste Management Program was held in Denver, Colorado, August 31 to September 2, 1982. The purpose of the meeting was to report and evaluate technology development funded by the program and to examine mechanisms for technology transfer. The meeting consisted of an introductory plenary session, followed by two concurrent overview sessions and then six concurrent technical sessions. There were two group meetings to review the findings of the technical sessions. The meeting concluded with a plenary summary session in which the major findings of the meeting were addressed. All papers have been abstracted and indexed for the Energy Data Base

  16. Fourteenth annual U.S. Department of Energy low-level radioactive waste management conference: Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1993-03-01

    This document contains 69 papers that were presented at the Fourteenth Annual U.S. Department of Energy Low-Level Radioactive Waste Management Conference, November 18--20, 1992, in Phoenix, Arizona. The papers address the following general topics: (a) Performance Management Track: risk assessment; waste characterization; site characterization; facility design; groundwater modeling; monitoring and modeling; and regulatory requirements; (b) Technical Track: waste minimization; new technologies; international perspectives; licensing issues; hot topics; commercial storage; DOE storage; treatment technologies; and mixed waste; and (c) Institutional Track: status report; changes in orders, regulations, and guidance; regulatory compliance issues; communicating risk; hot topics; and storage impacts. Papers have been processed separately for inclusion on the data base.

  17. Can weekly noise levels of urban road traffic, as predominant noise source, estimate annual ones?

    Science.gov (United States)

    Prieto Gajardo, Carlos; Barrigón Morillas, Juan Miguel; Rey Gozalo, Guillermo; Vílchez-Gómez, Rosendo

    2016-11-01

    The effects of noise pollution on human quality of life and health were recognised by the World Health Organisation a long time ago. There is a crucial dilemma for the study of urban noise when one is looking for proven methodologies that can allow, on the one hand, an increase in the quality of predictions, and on the other hand, saving resources in the spatial and temporal sampling. The temporal structure of urban noise is studied in this work from a different point of view. This methodology, based on Fourier analysis, is applied to several measurements of urban noise, mainly from road traffic and one-week long, carried out in two cities located on different continents and with different sociological life styles (Cáceres, Spain and Talca, Chile). Its capacity to predict annual noise levels from weekly measurements is studied. The relation between this methodology and the categorisation method is also analysed.

  18. Recycling carbon revenues: transforming costs into opportunities

    International Nuclear Information System (INIS)

    Vaidyula, Manasvini; Alberola, Emilie

    2016-01-01

    Governments worldwide generated $26 billion in 2015 in carbon pricing revenues. The benefits and co-benefits of carbon pricing can be enhanced by recycling carbon revenues. Revenue allocation decisions made by governments are vital as these revenues can help shift the narrative on carbon pricing from 'burden to benefit'. Existing carbon pricing schemes can provide useful feedback on revenue recycling. A well-positioned decision-making and governing framework is required to ensure the efficient recycling of carbon revenues

  19. Decoupling Revenue from Energy Sales

    International Nuclear Information System (INIS)

    Potocnik, V.

    2011-01-01

    Energy sector based on the fossil fuels combustion has the largest greenhouse gases emissions, causing the actual climate change with numerous negative impacts. Therefore, different measures for the climate change mitigation are performed, mostly by increasing ENEF-energy efficiency (saving), and by substituting fossil fuels with renewable energy (RE), mainly with limited results. One of the most serious obstacles for implementation of these measures is an opposition of the energy utilities (power and natural gas), whose energy sales, revenue and profit are thus reduced. Consequently, new solutions are asked to decouple utilities revenues from energy sales. Decoupling has started in the US, where most states have at least one utility with some decoupling experience. California has pioneering role since 1982., with impressive results. (author)

  20. Potentiometric-level monitoring program, Mississippi and Louisiana: Annual status report for fiscal year 1985

    International Nuclear Information System (INIS)

    1986-10-01

    Potentiometric-level data presented in this report were collected at 82 wells in Mississippi and Louisiana from October 1984 through September 1985. These wells are located near Richton and Cypress Creek Domes in Mississippi and Vacherie dome in Louisiana. Three wells were reinstated to the program during this period. Two previously destroyed wells were deleted from the program. Protective barriers were installed around 26 shallow borings in Mississippi. Cursory analysis of the data in Mississippi indicated minimal, if any, change in potentiometric level during the past year in the Citronelle, Hattiesburg, Cockfield, Sparta, and Wilcox Formations. A slight decline, on the order of 0.3 meter (1 foot), occurred during the past year in well MCCG-1, which is screened in the caprock of Cypress Creek Dome. The potentiometric level in well MRIG-9, in the caprock of Richton Dome, stabilized during fiscal year 1985 following 5 years of increase. The Catahoula Formation experienced a continuing decline of about 0.3 meter/year (1 foot/year). Well MH-5C, screened in the Cook Mountain Formation, showed a continuing, long-term, upward trend on the order of 1.5 meters (4.9 feet) during the past year. The potentiometric level of well MH-8C, screened in the Cook Mountain Formation, stabilized during fiscal year 1985, following 5 years of large annual increases. Wells screened in the Austin Formation in Louisiana showed a downward trend of 0.3 to 1 meter (1 to 3.3 feet) during fiscal year 1985. Other formations in Louisiana generally showed no change in potentiometric level

  1. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies on...

  2. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

    Full Text Available The paper provides an empirical analysis of the macroeconomic factors that enhance revenue gap in South Africa using the multivariate cointegration techniques for the period 1965 to 2012. The results from the cointegration analysis indicate that the revenue gap in South Africa is negatively associated with the level of imports while positively related to external debt and underground economy. The former finding is consistent with the notion that imports are subjected to more taxation than domestic activities because of certain features of international trade that tend to make tax evasion difficult. On the other hand, the positive relationship between external debt and tax gap shows that the South African government relies upon external debt to finance its budget deficit resulting from missing revenues. Furthermore, the observed negative effect of the post-apartheid dummy confirms that the tax policy reforms that South Africa introduced following the liberation in 1994 have led to a reduction in missing revenues. The results from the Granger causality test also show that there is a unidirectional causality running from imports and underground economy to revenue gap, while revenue gap on the other hand is found to Granger-cause national income and external debt in South Africa.

  3. Forecasting the Revenues of Local Public Health Departments in the Shadows of the "Great Recession".

    Science.gov (United States)

    Reschovsky, Andrew; Zahner, Susan J

    2016-01-01

    The ability of local health departments (LHD) to provide core public health services depends on a reliable stream of revenue from federal, state, and local governments. This study investigates the impact of the "Great Recession" on major sources of LHD revenues and develops a fiscal forecasting model to predict revenues to LHDs in one state over the period 2012 to 2014. Economic forecasting offers a new financial planning tool for LHD administrators and local government policy makers. This study represents a novel research application for these econometric methods. Detailed data on revenues by source for each LHD in Wisconsin were taken from annual surveys conducted by the Wisconsin Department of Health Services over an 8-year period (2002-2009). A forecasting strategy appropriate for each revenue source was developed resulting in "base case" estimates. An analysis of the sensitivity of these revenue forecasts to a set of alternative fiscal policies by the federal, state, and local governments was carried out. The model forecasts total LHD revenues in 2012 of $170.5 million (in 2010 dollars). By 2014, inflation-adjusted revenues will decline by $8 million, a reduction of 4.7%. Because of population growth, per capita real revenues of LHDs are forecast to decline by 6.6% between 2012 and 2014. There is a great deal of uncertainty about the future of federal funding in support of local public health. A doubling of the reductions in federal grants scheduled under current law would result in an additional $4.4 million decline in LHD revenues in 2014. The impact of the Great Recession continues to haunt LHDs. Multiyear revenue forecasting offers a new financial tool to help LHDs better plan for an environment of declining resources. New revenue sources are needed if sharp drops in public health service delivery are to be avoided.

  4. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-11-01

    Full Text Available Revenue is an important indicator to users of financial statements in assessing an entity's financial performance and position. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15 issued in May 2014 provides a robust framework for addressing revenue issues. The standard establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity's contracts with customers. This article outlines the basic principles that an entity should must apply to measure and recognise revenue and the related cash flows.

  5. Building Hotel Revenues through Tourism

    Directory of Open Access Journals (Sweden)

    John D. Murtha, CHA

    2013-01-01

    Full Text Available When evaluating ways to maximize revenues, hotel executives should consider supporting the efforts of local destination marketing organizations. Helping to build and sustain travel to a city or region can benefit individual hotels, by combining resources and energy on marketing tactics that would otherwise be too ambitious or costly for a single property to pursue on its own. The market in Boston and adjacent Cambridge, Massachusetts offers an interesting case study for understanding the interaction of hotels and destination marketing organizations. The author includes action steps for hoteliers who would like to become more involved in such efforts.

  6. Estimation of return levels against different return periods of extreme annual rainfall over Baluchistan

    International Nuclear Information System (INIS)

    Ali, M.; Jan, B.; Iqbal, J.

    2012-01-01

    Unprecedented heavy monsoon rainfall began in the last week of July 2010 in the Northern part of our country, causes floods in Baluchistan and Sindh. As the high frequency rainfall events are a significant cause of current severe flooding in Pakistan and any fluctuation in the level of such events may cause huge economic losses as well as social problem, urban structures (i.e. dams, urban drainage systems and flood). Statistical distributions are used to identify extremes of annual rainfall of different cities of Baluchistan (Quetta, Sibbi, Khuzdar, Lasbella, Dalbandin and Pasni) with their return periods. Analysis predicts that Gumbel Max. (GM) Distribution is the best fitted distribution for Sibbi and Lasbella while the GEV distribution is the best fitted for Quetta, Khuzdar, Dalbandin and Pasni. The analysis also suggests that different cities of Baluchistan have 30-years return period for getting more than 90 mm average daily rainfall while they have 100-years return period for receiving more than 118 mm daily rainfall. This suggests for suitable flood forecasting and improving the river structure in Baluchistan, Pakistan. (author)

  7. Microbial degradation of low-level radioactive waste. Volume 2, Annual report for FY 1994

    International Nuclear Information System (INIS)

    Rogers, R.D.; Hamilton, M.A.; Veeh, R.H.; McConnell, J.W. Jr.

    1995-08-01

    The Nuclear Regulatory Commission stipulates in 10 CFR 61 that disposed low-level radioactive waste (LLW) be stabilized. To provide guidance to disposal vendors and nuclear station waste generators for implementing those requirements, the NRC developed the Technical Position on Waste Form, Revision 1. That document details a specified set of recommended testing procedures and criteria, including several tests for determining the biodegradation properties of waste forms. Cement has been widely used to solidify LLW; however, the resulting waste forms are sometimes susceptible to failure due to the actions of waste constituents, stress, and environment. The purpose of this research program is to develop modified microbial degradation test procedures that will be more appropriate than the existing procedures for evaluating the effects of microbiologically influenced chemical attack on cement-solidified LLW. Groups of microorganisms indigenous to LLW disposal sites are being employed that can metabolically convert organic and inorganic substrates into organic and mineral acids. Such acids aggressively react with cement and can ultimately lead to structural failure. Results over the past year on the application of mechanisms inherent in microbially influenced degradation of cement-based material are the focus of the annual report. Data-validated evidence of the potential for microbially influenced deterioration of cement-solidified LLW and subsequent release of radionuclides has been developed during this study

  8. Addressing forecast uncertainty impact on CSP annual performance

    Science.gov (United States)

    Ferretti, Fabio; Hogendijk, Christopher; Aga, Vipluv; Ehrsam, Andreas

    2017-06-01

    This work analyzes the impact of weather forecast uncertainty on the annual performance of a Concentrated Solar Power (CSP) plant. Forecast time series has been produced by a commercial forecast provider using the technique of hindcasting for the full year 2011 in hourly resolution for Ouarzazate, Morocco. Impact of forecast uncertainty has been measured on three case studies, representing typical tariff schemes observed in recent CSP projects plus a spot market price scenario. The analysis has been carried out using an annual performance model and a standard dispatch optimization algorithm based on dynamic programming. The dispatch optimizer has been demonstrated to be a key requisite to maximize the annual revenues depending on the price scenario, harvesting the maximum potential out of the CSP plant. Forecasting uncertainty affects the revenue enhancement outcome of a dispatch optimizer depending on the error level and the price function. Results show that forecasting accuracy of direct solar irradiance (DNI) is important to make best use of an optimized dispatch but also that a higher number of calculation updates can partially compensate this uncertainty. Improvement in revenues can be significant depending on the price profile and the optimal operation strategy. Pathways to achieve better performance are presented by having more updates both by repeatedly generating new optimized trajectories but also more often updating weather forecasts. This study shows the importance of working on DNI weather forecasting for revenue enhancement as well as selecting weather services that can provide multiple updates a day and probabilistic forecast information.

  9. Compliance with the annual NO 2 air quality standard in Athens. Required NO x levels and expected health implications

    Science.gov (United States)

    Chaloulakou, A.; Mavroidis, I.; Gavriil, I.

    Recent risk assessment studies have shown that high outdoor NO 2 levels observed in residential areas contribute to increased respiratory and cardiovascular diseases and mortality. Detailed information on present NO 2 levels as well as predictions of NO 2 concentrations corresponding to reduced NO x levels in urban areas are very useful to decision and policy makers in order to protect the public health. In the present paper, monitoring stations of the Athens network are initially classified into two main groups, traffic affected and urban background, using effectively a criterion based on the ratio of annual mean NO:NO 2 concentrations. Two empirical methodologies are then considered and compared for assessing the effect of different NO x levels on the attainment of the annual NO 2 air quality standard at urban-background locations in the Athens area. An interesting finding is that these two methodologies, one more general and one both year and site dependent, give similar results for the specific study area and can be applied alternatively based on the length of available concentration time series. The results show that in order to meet the EU annual mean NO 2 objective at all the urban-background locations of the Athens area, annual NO x concentrations should be reduced to approximately 60 μg m -3, requiring NO x emission reductions of up to 30%. An analysis of the health implications of the currently observed NO 2 levels is conducted, based on a dose-response relationship, and is coupled with available health-related data for the Athens area. This analysis suggests that if NO 2 concentrations were reduced to the levels of the annual EU air quality standard, then a decrease of hospital admissions of up to 2.6% would be observed, depending on the levels of NO 2 measured at different monitoring sites of the Athens conurbation.

  10. International developments in revenues and incomes of general practitioners from 2000 to 2010

    OpenAIRE

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-01-01

    Background: The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Methods: Annual GP revenue and practice costs were collected from national institutes in the eight countries included in our study (Belgium, Denmark, Finland, France, Germany, The Netherlands, Sweden, The United Kingdom (UK)) from 2000...

  11. Annual limits on intake for members of the public and derived reference levels of radionuclide concentrations in the environment

    International Nuclear Information System (INIS)

    Mason, G.C.

    1983-01-01

    A proposal is presented recommending the introduction in Australia of Annual Limits on Intake of radionuclides for members of the public and of corresponding reference levels of radionuclide concentrations in the environment. The proposal is related to recent recommendations of the International Commission on Radiological Protection and draft recommendations under consideration by the International Atomic Energy Agency

  12. Government revenue-expenditure nexus: Evidence from several transitional economies

    Directory of Open Access Journals (Sweden)

    Konukcu-Önal Debi

    2008-01-01

    Full Text Available Budget deficits and the debate on the sources of deficit finance have been on the agenda of public economics ever since the 1980s. However recently in the post-communist countries fiscal imbalances appear to be an important problem due to prolonged periods of growing poverty resulting from the transition process. Poverty alleviation policies considerably affect the revenue and expenditure decisions of governments, which are subject to hard budget constraints in an open transitional economy and do not have room for departing from sound fiscal policies. The public finance literature provides a vast number of studies analyzing the relationship between public revenues and expenditures. These studies are mostly characterized by efforts to reveal the attitude of the fiscal authority towards maintaining the budget balance. In this respect, budgetary dynamics in which past government revenues have predictive power on the current level of government expenditures are accepted as evidence of the so-called tax-and-spend hypothesis. On the other hand, the revenue-expenditure nexus running from expenditures to revenues is known in the literature as the spend-and-tax hypothesis. The objective of this study is to analyze empirically the relationship between government revenues and expenditures in four of the transitional economies, i.e. Belarus, Kazakhstan, the Kyrgyz Republic and the Russian Federation. The empirical findings of this study, which are based on Granger causality tests, indicate evidence supporting the tax-and-spend hypothesis in Belarus and the Russian Federation and fiscal synchronization in Kazakhstan and the Kyrgyz Republic. The empirical support for the tax-and-spend hypothesis in these economies implies that increasing government revenues may not end up with lower budget deficits due to their stimulating effect on the demand for public goods and services.

  13. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

    Full Text Available This study examines whether certain firm characteristics, specifically growth properties, are associated with the likelihood of achieving market expectations for revenues, as well as which mechanism (revenue manipulation or expectation management growth firms utilize in order to avoid missing these expectations. The results show that growth firms are more likely to meet or exceed analyst revenue forecasts than non-growth firms. We also find that growth firms are more inclined to manipulate their reported revenues upwards, and less inclined to guide market expectations for revenues downward, in order to meet or beat expected revenues relative to non-growth firms. These findings suggest that window-dressing activities by growth firms may not be sustainable in the long-run and can misguide users of financial statements in their decision-making.

  14. Online revenue models in the media sector: an exploratory study on their success factors and adoption

    OpenAIRE

    Stienstra, Martin R.; Ruel, Hubertus Johannes Maria; Boerrigter, Thomas

    2010-01-01

    Especially for companies in the media sector such as publishers, the Internet has created new strategic and commercial opportunities. However, many companies in the media sector are struggling with how to adapt their business and revenue model for doing profitable business online. This exploratory study goes into the success factors and the level of adoption of online revenue models by media sector companies. We use Chaffey (2002) in determining online revenue models in which we included Oste...

  15. Areva revenue and data for the first quarter of 2008

    International Nuclear Information System (INIS)

    2008-01-01

    First quarter 2008 revenue was up 12.1% year-on-year, to 2.769 billion euros. Like-for-like (at constant exchange rates and consolidation scope), growth came to 14.5%. Foreign exchange had a negative impact of 2.5%, or -69 million euros, mainly due to currency translation tied to the US dollar drop compared with the euro. The consolidation scope had a positive impact of +0.7% or 18 million euros, chiefly as a result of the consolidation of VEI Distribution (specializing in medium voltage distribution) and Passoni and Villa (world leader in the manufacture of high voltage bushings) in the Transmission and Distribution division. The main growth engines for first quarter revenue were the Reactors and Services division and the Back End division, with growth of 29.7% (+36.8% LFL1) and 13.8% (+14.1% LFL1) respectively. Outside France, revenue rose to 1.857 billion euros, compared with 1.753 billion euros in the first quarter of 2007. This represents 67% of total revenue. As a reminder, the group points out that: - revenue can vary significantly from one quarter to the next in the nuclear businesses, and quarterly operations should therefore not be taken as a reliable basis for annual projections; - the foreign exchange impact mentioned in this release comes from the translation of subsidiary accounts into the group's unit of account, and primarily reflects the US dollar in relation to the euro. AREVA also points out that its foreign exchange hedging policy for commercial operations aims to shield profitability from fluctuations in exchange rates in relation to the euro

  16. Determination of indoor radon concentration levels and the associated annual effective dose rate in some Ghanaian dwellings

    International Nuclear Information System (INIS)

    Nsiah-Akoto, I.

    2010-01-01

    Radon and its decay products in indoor air are the main source of natural internal irradiation of man. In this present work, the indoor radon concentration, the annual exposure, the annual effective dose and the annual dose equivalent to the lung received by the population were estimated in the dwellings at Dome in the Ga-East District of the Greater Accra Region, Ghana using time-integrated passive radon detectors; LR-115 Type II solid state nuclear track detector (SSNTD) technique. The primary objective of this project was to assess the annual effective dose rate due to the indoor radon concentration levels and the associated level of risk. Measurements were carried out from December 2009 to March 2010. After the 3 months exposure, the detectors were subjected to chemical etching in a 2.5M analytical grade sodium hydroxide solution at (60 ±1) o C, for 90mins in a constant temperature water bath to enlarge the latent tracks produced by alpha particles from the decay of radon. The etched tracks were magnified using the microfiche reader and counted with a tally counter. The mean indoor radon concentration was found to be (466.9±1.2) Bqm -3 and the mean annual exposure was (2.03±0.08) WLM. Assuming an indoor occupancy factor of 0.4 and 0.4 for equilibrium factor for radon indoors, we found out that the mean Rn-222 effective dose rate and the annual equivalent dose rate to the lung in the present study dwellings was (14.13±0.22)mSvy -1 and (3.74 E-07 ±3.50 E-06)Svy -1 respectively. The mean values of radon concentrations at Dome, Kwabenya, Biakpa, and South-Eastern part of Ghana, Prestea and Kassena-Nakana District in the previous research ranged from (9.4±0.5) to (518.7±4.0) Bqm -3 . The mean annual exposure, annual effective dose rate and the annual equivalent for the previous work ranged from (0.04±0.03)WLM to (0.58±0.05)WLM, (0.28±0.08) to (15.54±0.69mSvy -1 ), (8.23E-12±4.33E-07) to (4.15E-07± 1.13E-04) respectively. Odds ratios (ORs) for lung

  17. Strategies for successful revenue cycle outsourcing.

    Science.gov (United States)

    Lisowski, Duane A; Sanderson, Brian

    2013-09-01

    Revenue cycle outsourcing can offer hospitals and health systems many advantages, including cost savings and revenue gains, but it also carries risks. Some organizations may choose to outsource revenue cycle to third-party service providers; others may opt to develop internal centers of excellence. Hospitals and health systems should consider IT system compatibility, payment arrangements, and incentive and value alignment when selecting an outsourcing partner.

  18. Tax Revenues in the Context of Economic Determinants

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2018-03-01

    Full Text Available Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1% would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.

  19. Developing a revenue integrity improvement plan.

    Science.gov (United States)

    Banks, Kate

    2010-11-01

    A revenue integrity plan should address five key areas: Accuracy of patient information. Verification of payer information and policies. Accuracy of documentation. Processing of claims. Accuracy of payment.

  20. TransAlta 2003 annual report

    International Nuclear Information System (INIS)

    2004-01-01

    This annual report presents financial information from TransAlta Corp., along with a review of its operations throughout 2003 and a summary of the how the electric utility has performed in terms of power generation, independent power producers, transmission and energy marketing. TransAlta is one of the largest non-regulated power generation and wholesale marketing companies in Canada. It's assets include coal-fired, gas-fired, hydro and renewable generation facilities in Canada, the United States, Mexico and Australia. Reported earnings in 2003 were $1.26 per share compared to $1.17 in 2002. The strong first quarter was followed by harsh market conditions, low water levels which affected hydro production, and pricing restrictions in Ontario that reduced contribution from the Sarnia plant. This report outlines the utility's progress in increasing revenue and producing more power. In 2003, unplanned outages were reduced by 7 per cent and injury frequency rate was reduced by 27 per cent. The installation of 114 wind turbines in Fort Macleod, Alberta, increased TransAlta's renewable energy capacity to 3.7 per cent in 2003. The wind farm produces 75 MW of electricity, enough to power more than 32,500 homes annually. This report summarized the company's energy resource activities and presented an operations review as well as consolidated financial statements and common share information. This included the utility's assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. refs., tabs., figs

  1. Do parties matter for local revenue policies? A comparison of Denmark and Norway

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Monkerud, Lars Christian; Sørensen, Rune

    2006-01-01

    This paper investigates the impact of party ideology on revenue politics. Theoretically, claims can be made that party ideology should matter for revenue policies. First, leftist governments are more favorable towards government intervention and a large public sector. To accomplish this, leftist...... governments need more revenue than bourgeois governments. Second, revenue policy is a redistributive policy area well suited for ideological positioning. However, the claim that party ideology does not matter can also be made since raising revenue is unpopular, and politicians may shy away from new...... initiatives. Empirically, the question is unsettled. The paper investigates the problem by looking at three revenue policy areas (income and property taxation and user charges) in two countries (Denmark and Norway). It uses data from the municipal level and thus has several hundreds of units to compare...

  2. Do parties matter for local revenue policies? A comparison of Denmark and Norway

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Monkerud, Lars Christian; Sørensen, Rune

    2006-01-01

    initiatives. Empirically, the question is unsettled. The paper investigates the problem by looking at three revenue policy areas (income and property taxation and user charges) in two countries (Denmark and Norway). It uses data from the municipal level and thus has several hundreds of units to compare......This paper investigates the impact of party ideology on revenue politics. Theoretically, claims can be made that party ideology should matter for revenue policies. First, leftist governments are more favorable towards government intervention and a large public sector. To accomplish this, leftist...... governments need more revenue than bourgeois governments. Second, revenue policy is a redistributive policy area well suited for ideological positioning. However, the claim that party ideology does not matter can also be made since raising revenue is unpopular, and politicians may shy away from new...

  3. Residual radioactive contamination from decommissioning: Technical basis for translating contamination levels to annual dose

    International Nuclear Information System (INIS)

    Kennedy, W.E. Jr.; Peloquin, R.A.

    1990-01-01

    This document describes the generic modeling of the total effective dose equivalent (TEDE) to an individual in a population from a unit concentration of residual radioactive contamination. Radioactive contamination inside buildings and soil contamination are considered. Unit concentration TEDE factors by radionuclide, exposure pathway, and exposure scenario are calculated. Reference radiation exposure scenarios are used to derive unit concentration TEDE factors for about 200 individual radionuclides and parent-daughter mixtures. For buildings, these unit concentration factors list the annual TEDE for volume and surface contamination situations. For soil, annual TEDE factors are presented for unit concentrations of radionuclides in soil during residential use of contaminated land and the TEDE per unit total inventory for potential use of drinking water from a ground-water source. Because of the generic treatment of potentially complex ground-water systems, the annual TEDE factors for drinking water for a given inventory may only indicate when additional site data or modeling sophistication are warranted. Descriptions are provided of the models, exposure pathways, exposure scenarios, parameter values, and assumptions used. An analysis of the potential annual TEDE resulting from reference mixtures of residual radionuclides is provided to demonstrate application of the TEDE factors. 62 refs., 5 figs., 66 tabs

  4. Organosulfates and organic acids in Arctic aerosols: Speciation, annual variation and concentration levels

    DEFF Research Database (Denmark)

    Hansen, Anne Maria Kaldal; Kristensen, Kasper; Nguyen, Quynh

    2014-01-01

    organosulfates and 1 nitrooxy organosulfate were identified in aerosol samples from the two sites using a high-performance liquid chromatograph (HPLC) coupled to a quadrupole Time-of-Flight mass spectrometer. At Station Nord, compound concentrations followed a distinct annual pattern, where high mean...

  5. The effects of average revenue regulation on electricity transmission investment and pricing

    International Nuclear Information System (INIS)

    Matsukawa, Isamu

    2008-01-01

    This paper investigates the long-run effects of average revenue regulation on an electricity transmission monopolist who applies a two-part tariff comprising a variable congestion price and a non-negative fixed access fee. A binding constraint on the monopolist's expected average revenue lowers the access fee, promotes transmission investment, and improves consumer surplus. In a case of any linear or log-linear electricity demand function with a positive probability that no congestion occurs, average revenue regulation is allocatively more efficient than a Coasian two-part tariff if the level of capacity under average revenue regulation is higher than that under a Coasian two-part tariff. (author)

  6. 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...

  7. Nuclear facilities. Revenue Act for 2000 (no. 99-1172)

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The article no. 43 of the Revenue Act for 2000 modifies the existing system of tax for basic nuclear facilities. The articles no. 17 and no. 121 are abrogated. The basic nuclear facilities subjected to an authorization procedure (article no. 8, act no. 61-842 of the 2. of August 1961 concerning the abatement of air pollution and odors) have to pay an annual tax with effect from January 1. 2000. For nuclear reactors, tax has to be paid for each unit of the plant. (O.M.)

  8. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

    It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...

  9. 14 CFR 271.5 - Carrier revenues.

    Science.gov (United States)

    2010-01-01

    ... Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION § 271.5 Carrier revenues. (a) The projected passenger revenue for a carrier providing essential air service at an eligible...

  10. Managing resource revenues in developing economies

    NARCIS (Netherlands)

    Collier, Paul; Van Der Ploeg, Rick; Spence, Michael; Venables, Anthony J.

    2010-01-01

    This paper addresses the efficient management of natural resource revenues in capital-scarce developing economies. It departs from usual prescriptions based on the permanent income hypothesis and argues that capital-scarce countries should prioritize domestic investment. Because revenue streams are

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

    Science.gov (United States)

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

    2012-09-01

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

  12. Impacts of Water Level Fluctuations on Kokanee Reproduction in Flathead Lake, 1984 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Decker-Hess, Janet; Clancey, Patrick (Montana Department of Fish, Wildlife and Parks, Kalispell, MT)

    1984-03-01

    a mean of 20-30 percent. Survival in individual spawning areas exposed by lake drawdown varied from 0 to 65 percent. Groundwater reaction to lake stage explained some of the variation in individual spawning area survival. Three types of groundwater reaction to lake stage were identified. Increased survival in exposed redds resulted from two of the three types. A significant statistical relationship was determined between embryo survival and the number of days exposed by lake drawdown. The operation of Kerr Dam in 1983-84 was characterized by an early decline in lake stage, a longer period near minimum pool and a later and more rapid filling compared to the operation seen in 1981-82 and 1982-83. Based on the survival relationship observed in natural redds exposed by drawdown in 1983-84, complete mortality from exposure would have occurred to all redds constructed above 2884.7 ftor 90 percent of all redds constructed above minimum pool. Emergence traps placed over redds below minimum pool in Gravel, Blue, and Yellow bays captured fry in Gravel and Blue bays only. Duration of fry emergence in1984 was three weeks longer than in 1982 or 1983, but was not related to the date of initial redd construction. Survival to fry emergence in Gravel Bay was calculated to be 28.9 percent of egg deposition or 57,484 fry. Survival to fry emergence above and below the zone of greatest redd density was 33.6 and 245 percent, respectively, indicating a relationship between survival and spawner site selection. After analysis of the historic operation of Kerr Dam, it is believed that the dam has, and is continuing to have, a significant impact on successful shoreline spawning of kokanee salmon in Flathead Lake. Based on the evidence that prolonged exposure of salmonid embryo by dewatering causes significant mortality, the number of days the lake was held below various foot increments (2884 ft to 2888 ft) during the incubation period was investigated. The annual change in the number of days

  13. Taxing Stock Options: Efficiency, Fairness and Revenue Implications

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

    means also allowing the same deduction to an employer allowed for other forms of compensation. Changing only the personal side merely replaces one type of distortion with another, and discourage employers from granting options, by making it a more expensive form of compensation compared to any other. The NDP predicts that its proposal to impose full personal taxation on stock options will raise annually $500 million leading to a tax revenue collection of $ 2 billion in the next four years. The Liberals also predict that their similar proposal will actually raise more: approximately $560 million annually. But neither proposal acknowledges the necessary symmetrical adjustment for corporations — the tax deductibility of stock-option benefits. If we estimate the federal and provincial revenue effect from the full taxation of stock options using data from recent years reflecting the options granted by the largest 100 public corporations in Canada, projected forward to 2015, we find that the tax revenue gain is actually $1.168 billion. But the tax revenue loss, by allowing corporate tax deductions for stock-option benefits, is $1.318 billion. After one more adjustment for the gain from the personal tax on corporate tax saving on the dividend received by the investor, the net effect for federal and provincial governments is a slight net loss of $12 million. The NDP and the Liberals are onto a good idea in proposing a more efficient way to tax stock options. Regardless of who wins the election, it is the right approach. But it cannot be done fairly, or successfully, without also including a deduction for the employer. And once that is accounted for, as sensible as their proposals may be, neither party should expect any extra spending money to come from implementing this change.

  14. Electric power annual 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-06

    The Electric Power Annual presents a summary of electric utility statistics at national, regional and State levels. The objective of the publication is to provide industry decisionmakers, government policymakers, analysts and the general public with historical data that may be used in understanding US electricity markets. The Electric Power Annual is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. ``The US Electric Power Industry at a Glance`` section presents a profile of the electric power industry ownership and performance, and a review of key statistics for the year. Subsequent sections present data on generating capability, including proposed capability additions; net generation; fossil-fuel statistics; retail sales; revenue; financial statistics; environmental statistics; electric power transactions; demand-side management; and nonutility power producers. In addition, the appendices provide supplemental data on major disturbances and unusual occurrences in US electricity power systems. Each section contains related text and tables and refers the reader to the appropriate publication that contains more detailed data on the subject matter. Monetary values in this publication are expressed in nominal terms.

  15. Seventh annual DOE LLWMP participants' information meeting. DOE Low-Level Waste Management Program. Abstracts

    International Nuclear Information System (INIS)

    1985-08-01

    The following sessions were held: International Low-Level Waste Management Activities; Low-Level Waste Disposal; Characteristics and Treatment of Low-Level Waste; Environmental Monitoring and Performance; Greater Confinement and Alternative Disposal Methods; Low-Level Waste Management; Corrective Measures; Performance Prediction and Assessment; and Siting New Defense and Commercial Low-Level Waste Disposal Facilities

  16. 1986 Annual report on Low-Level Radioactive Waste Management progress

    International Nuclear Information System (INIS)

    1987-06-01

    This report summarizes the progress of states and compact regions without low-level waste disposal sites (non-sited compact regions and nonmember states) in 1986 in siting new low-level waste disposal facilities. It also reports the volume of low-level waste received for disposal in 1986 by commercially operated low-level waste disposal facilities. 6 figs., 7 tabs

  17. A process-level attribution of the annual cycle of surface temperature over the Maritime Continent

    Science.gov (United States)

    Li, Yana; Yang, Song; Deng, Yi; Hu, Xiaoming; Cai, Ming

    2017-12-01

    The annual cycle of the surface temperature over the Maritime Continent (MC) is characterized by two periods of rapid warming in March-April and September-October, respectively, and a period of rapid cooling in June-July. Based upon an analysis of energy balance within individual atmosphere-surface columns, the seasonal variations of surface temperature in the MC are partitioned into partial temperature changes associated with various radiative and non-radiative (dynamical) processes. The seasonal variations in direct solar forcing and surface latent heat flux show the largest positive contributions to the annual cycle of MC surface temperature while the changes in oceanic dynamics (including ocean heat content change) work against the temperature changes related to the annual cycle. The rapid warming in March-April is mainly a result of the changes in atmospheric quick processes and ocean-atmosphere coupling such as water vapor, surface latent heat flux, clouds, and atmospheric dynamics while the contributions from direct solar forcing and oceanic dynamics are negative. This feature is in contrast to that associated with the warming in September-October, which is driven mainly by the changes in solar forcing with a certain amount of contributions from water vapor and latent heat flux change. More contribution from atmospheric quick processes and ocean-atmosphere coupling in March-April coincides with the sudden northward movement of deep convection belt, while less contribution from these quick processes and coupling is accompanied with the convection belt slowly moving southward. The main contributors to the rapid cooling in June-July are the same as those to the rapid warming in March-April, and the cooling is also negatively contributed by direct solar forcing and oceanic dynamics. The changes in water vapor in all three periods contribute positively to the change in total temperature and they are associated with the change in the location of the center of

  18. NRC high-level radioactive waste program. Annual progress report: Fiscal Year 1996

    International Nuclear Information System (INIS)

    Sagar, B.

    1997-01-01

    This annual status report for fiscal year 1996 documents technical work performed on ten key technical issues (KTI) that are most important to performance of the proposed geologic repository at Yucca Mountain. This report has been prepared jointly by the staff of the Nuclear Regulatory Commission (NRC) Division of Waste Management and the Center for Nuclear Waste Regulatory Analyses. The programmatic aspects of restructuring the NRC repository program in terms of KTIs is discussed and a brief summary of work accomplished is provided. The other ten chapters provide a comprehensive summary of the work in each KTI. Discussions on probability of future volcanic activity and its consequences, impacts of structural deformation and seismicity, the nature of of the near-field environment and its effects on container life and source term, flow and transport including effects of thermal loading, aspects of repository design, estimates of system performance, and activities related to the U.S. Environmental Protection Agency standard are provided

  19. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

    ... PROJECT Power Marketing § 904.5 Revenue requirements. (a) Western shall collect all electric service... September 30, 1987. (g) If integrated operation of the Boulder Canyon Project with other Boulder City Area...

  20. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

    To minimize claim denials and ensure optimum payment for delivered services, many hospitals must fundamentally change their approach to managing the revenue cycle. The revenue cycle should be conceptualized as a continuum rather than as a set of isolated events, such as submitting bills or collecting payment. Cross-functional teams composed of representatives from clinical and financial areas should be created to systematically address recurrent breakdowns detected in the revenue cycle. PFS staff should be better compensated based on their value to revenue-cycle performance and receive adequate training on data collection and billing requirements to ensure the submission of clean claims. Medical-necessity screening software tools should be used at initial patient-access points to help identify scheduled services not covered by Medicare.

  1. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    Federal College of Wildlife Management, New Bussa, Forestry Research ... Key words: Kainji Lake National Park, Ecotourism, Tourist flow, Revenue generation ... well as any cultural features found therein (Boo, ..... Modern technologies. 2. 1.5.

  2. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

    ... activities of certain taxpayers under the passive activity loss and credit limitations of Internal Revenue... request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a...

  3. Public Investment, Revenue Shocks, and Borrowing Restrictions

    OpenAIRE

    Büttner, Thiess; Wildasin, David E.

    2010-01-01

    This paper lays out a theory of taxation and public investment in an intertemporal setting under conditions of revenue shocks. Without borrowing restrictions, the optimal policy is characterized by smooth time paths of taxes and public investment. While the introduction of formal borrowing restrictions leads to some precautionary savings, it gives rise to fluctuations in public investment in response to adverse but also favorable revenue shocks. This theoretical result is tested empirically u...

  4. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

    If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic develo...

  5. New FASB standard addresses revenue recognition considerations.

    Science.gov (United States)

    McKee, Thomas E

    2015-12-01

    Healthcare organizations are expected to apply the following steps in revenue recognition under the new standard issued in May 2014 by the Financial Accounting Standards Board: Identify the customer contract. Identify the performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when--or in some circumstances, as--the entity satisfies the performance obligation.

  6. 1992 annual report on low-level radioactive waste management progress

    International Nuclear Information System (INIS)

    1993-11-01

    This report summarizes the progress States and compact regions made during 1992 in establishing new low-level radioactive waste disposal facilities. It also provides summary information on the volume of low-level radioactive waste received for disposal in 1992 by commercially operated low-level radioactive waste disposal facilities. This report is in response to section 7 (b) of the Low-Level Radioactive Waste Policy Act

  7. 1989 Annual report on low-level radioactive waste management progress

    International Nuclear Information System (INIS)

    1990-10-01

    This report summarizes the progress during 1989 of states and compacts in establishing new low-level radioactive waste disposal facilities. It also provides summary information on the volume of low-level waste received for disposal in 1989 by commercially operated low-level waste disposal facilities. This report is in response to Section 7(b) of Title I of Public Law 99--240, the Low-Level Radioactive Waste Policy Amendments Act of 1985. 2 figs., 5 tabs

  8. ENSO-induced inter-annual sea level variability in the Singapore strait

    Digital Repository Service at National Institute of Oceanography (India)

    Soumya, M.; Vethamony, P.; Tkalich, P.

    Sea level data from four tide gauge stations in the SS (Tanjong Pagar, Sultan Shoal, Sembawang and Raffles Lighthouse) for the period 1970-2012 were extracted to study the ENSO-induced interannual sea level variability Sea level during this period...

  9. The changing imperative for revenue assurance

    International Nuclear Information System (INIS)

    Dalbec, L.; Downey, F.

    1994-01-01

    In the past, electric utilities have developed revenue protection programs using anecdotal experience and instinct. The adoption of different programs by different utilities has made assessing the effectiveness of a particular program difficult. The cost/benefit ratio is generally invoked when implementing revenue protection, yet the economy available through sound revenue protection practices is not self evident since the problem has not yet been characterized. In Canada, this situation will change with the Canadian Electrical Association survey of electrical power theft. Details provided by the survey, such as incidence per customer class, popularity of various theft methods, and the deterrent value of seal programs will enable utility managers to make informed choices on labor and capital commitment and to establish benchmarks for the revenue protection function. The results of the survey will also generate regulatory interest with regard to such matters as quantification of any losses and the role of rate structure in encouraging energy theft. The formulation of a revenue protection program is outlined in such categories as training, quantification of the problem, prevention, detection, incentives, revenue recovery, and prosecution. A policy statement on equipment damage and meter interference is appended. 1 tab

  10. Hospital revenue cycle management and payer mix: do Medicare and Medicaid undermine hospitals' ability to generate and collect patient care revenue?

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2010-01-01

    The continuing efforts of government payers to contain hospital costs have raised concerns among hospital managers that serving publicly insured patients may undermine their ability to manage the revenue cycle successfully. This study uses financial information from two sources-Medicare cost reports for all US hospitals for 2002 to 2007 and audited financial statements for all bond-issuing, not-for-profit hospitals for 2000 to 2006 to examine the relationship between hospitals' shares of Medicare and Medicaid patients and the amount of patient care revenue they generate as well as the speed with which they collect their revenue. Hospital-level fixed effects regression analysis finds that hospitals with higher Medicare and Medicaid payer mix collect somewhat higher average patient care revenues than hospitals with more privately insured and self-pay patients. Hospitals with more Medicare patients also collect on this revenue faster; serving more Medicaid patients is not associated with the speed of patient revenue collection. For hospital managers, these findings may represent good news. They suggest that, despite increases in the number of publicly insured patients served, managers have frequently been able to generate adequate amounts of patient revenue and collect it in a timely fashion.

  11. NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    Oksana Vinnytska

    2015-11-01

    Full Text Available The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic-functional – to summarize the theoretical concepts of income of local budgets; analysis and synthesis – to detail the subject of research and study its components; logic synthesis – to justify approaches and proposals for the formulation of local budgets. Results. Proved that today there is no single view on the interpretation of economic categories “revenues of local budgets.” A refined concept of “local budget revenues” from the standpoint of material content, form, organizational structure and nature of local budgets. Local budget revenues determined as part of the financial resources of society, which is accumulated by local authorities to enforce their tasks and functions to implement current and future challenges of social infrastructure in the regions. Proved that the revenues of local budgets are derived from their own, and assigned to the established order of state taxes, fees and other mandatory payments. The main feature of their own revenues is the direct subordination of local government. The main feature is the fixed income long-term nature of their attachment to the appropriate budget. Value/originality. Proved that the presence in the economic literature of different classification criteria of local budget on various grounds provides multi classification that reflects all the features of the formation, use and functional differences revenues of local budgets. This approach provides the basis for improving the functioning of the theoretical foundations of the budget process in Ukraine at the level of local authorities.

  12. Application of Data Envelopment Analysis to Measure Cost, Revenue and Profit Efficiency

    Directory of Open Access Journals (Sweden)

    Kristína Kočišová

    2014-09-01

    Full Text Available The literature analysing efficiency of financial institutions has enveloped rapidly over the last years. Most studies have focused on the input side analysing input technical and cost efficiency. Only few studies have examined the output side evaluating output technical and revenue efficiency. We know that both sides are relevant when evaluating efficiency of financial institutions. Therefore the primary purpose of this paper is to review a number of approaches for efficiency measurement. In particular, the concepts of cost, revenue and profit functions are discussed. We apply Data Envelopment Analysis (DEA to a sample of Slovak and Czech commercial banks during years 2009–2013 comparing the efficiencies by either minimizing cost or maximizing revenue and profit. The results showed that the level of average revenue efficiency was the highest and the average profit efficiency was the lowest one. As can be seen the Czech banks were more cost, revenue and profit efficient than Slovak ones during the whole analysed period.

  13. 1996 annual report on low-level radioactive waste management progress. Report to Congress

    International Nuclear Information System (INIS)

    1997-11-01

    This report is prepared in response to the Low-Level Radioactive Waste Policy Act (the Act), Public Law 96-573, 1980, as amended by the Low-Level Radioactive Waste Policy Amendments Act of 1985, Public Law 99-240. The report summarizes the activities during calendar year 1996 related to the establishment of new disposal facilities for commercially-generated low-level radioactive waste. The report emphasizes significant issues and events that have affected progress in developing new disposal facilities, and also includes an introduction that provides background information and perspective on US policy for low-level radioactive waste disposal

  14. Report to Congress: 1995 Annual report on low-level radioactive waste management progress

    International Nuclear Information System (INIS)

    1996-06-01

    This report is prepared in response to the Low-Level Radioactive Waste Policy Act, Public Law 96-573, 1980, as amended by the Low-Level Radioactive Waste Policy Amendments Act of 1985, Public Law 99-240. The report summarizes the progress of states and compact regions during calendar year 1995 in establishing new disposal facilities for commercially-generated low-level radioactive waste. The report emphasizes significant issues and events that have affected progress, and also includes an introduction that provides background information and perspective on United States policy for low-level radioactive waste disposal

  15. Soil degradation level under particular annual rainfall at Jenawi District– Karanganyar, Indonesia

    Science.gov (United States)

    Herawati, A.; Suntoro; Widijanto, H.; Pusponegoro, I.; Sutopo, N. R.; Mujiyo

    2018-03-01

    The study of the climatic elements such as rainfall is vital for the sustainable development of agriculture at a region. The aims of the study were to evaluate the soil degradation based on the annual rainfall and to determine the key factors which responsible for the soil degradation at in Jenawi Sub-District. The mapping of soil degradation potency is an identification of initial soil condition to discover the potential of the land degradation. The mapping was done by overlaying the map of soil, slope, rainfall and land use with the standard procedures to obtain the value and status of Soil Degradation Potency (SDP). The result showed that SDP in Jenawi District categorized in very low (SDP I) 0.00 ha (0.00%); low (SDP II) 109.01 ha (2.57%); moderate (SDP III) 1,935.92 ha (45.63%); high (SDP IV) 1,959.54 ha (46.19%) and very high (SDP V) 238.08 ha (5.61%). The rainfall is the factor which has the strong correlation with the SDP (r = 0.65, P local soil-land characteristics.

  16. 20 CFR 666.120 - What are the procedures for negotiating annual levels of performance?

    Science.gov (United States)

    2010-04-01

    ... performance for each core indicator and the customer satisfaction indicators. In negotiating these levels, the... customer satisfaction; (3) The extent to which the levels of performance promote continuous improvement and... other States, taking into account factors including differences in economic conditions, participant...

  17. Egyptian greenhouse cultivation at a higher level with Dutch Technology ; Annual Report 2013

    NARCIS (Netherlands)

    Elings, A.; Helm, van der F.P.M.; Blok, C.; Meijer, R.J.M.; Lahiani, Y.; Janmaat, A.; Zaki, M.; Hassan, H.

    2014-01-01

    The project ‘Egyptian greenhouse cultivation at a higher level with Dutch technology’ is co-funded under the Top Sector Programme Horticulture and Starting Materials. The project wants to realizes through the use of Dutch technology a higher level of sustainability of Egyptian protected cultivation,

  18. Proceedings of the sixth annual Participants' Information Meeting DOE Low-Level Waste Management Program

    International Nuclear Information System (INIS)

    1984-12-01

    Sessions were held on disposal technology, characteristics and treatment of low-level waste, environmental aspects and performance prediction, predicting source terms for low-level wastes (LLW), performance assessment for LLW disposal facilities, and approaches to LLW facility siting and characteristics. Fifty-six papers were indexed separately

  19. Tax rate to maximize the revenue: Laffer curve for the Czech Republic

    Directory of Open Access Journals (Sweden)

    Michal Karas

    2012-01-01

    Full Text Available The aim of this article is to model the relationship between the rate of personal income tax and the revenue it generates, and to derive a tax rate that would maximize this revenue within the Czech Republic, using methodologies described in earlier works (Hsing, 1996. This tax rate represents an upper limit. Overstepping it has negative consequences for corporate finances and government budgetary funding alike, because it undermines the workers’ motivation to work, reduces buying power, and shifts work activities in favor of gray economy. The period of interest is a time series from 1993 to 2010. Two models were devised. The basic research instrument was a second-degree polynomial regression with a logarithmic transformation of the input data. The explaining variable was the tax revenue, the explanatory variable in Model 1 was the ratio of tax revenue to personal gross annual income. Model 2 featured the ratio of tax revenue to gross domestic product. To limit model instability, all data was stated per capita, in 2010 prices. Both models are statistically significant. By comparison, it was determined that, in the period of 1994–2010, the historical tax rate was lower than the rate designed to maximize the revenue. It approached the theoretical optimum most closely in 2007, and deviated from it most severely in 1995.

  20. Impact of cigarette taxation policy on excise revenues and cigarette consumption in Uzbekistan

    Directory of Open Access Journals (Sweden)

    Konstantin S. Krasovsky

    2013-05-01

    Full Text Available BACKGROUND: In 2012, Uzbekistan ratified the Framework Convention on Tobacco Control, which states that price and tax measures are an effective means of reducing tobacco consumption. We aimed to explore the effect of taxation policies on revenues and cigarette consumption. METHODS: Data on tax rates, revenues, cigarette sales were taken from national reports. To forecast potential revenues, a scenario analysis was performed. RESULTS: In 1991-2004, ad valorem excise system was in place in Uzbekistan, which was later replaced by the specific excise system. In 1997-2011, the nominal average excise has increased by a factor of twenty, but in real terms, after a sharp increase in 1999, average excise declined annually and increased only in 2010-2011. Annual cigarette sales per capita of adult population in 1999-2007 constituted 17-25 cigarette packs, while in 2008-2011 it increased to 30-37 packs. Four scenarios of excise tax increases in 2012 were developed: one actual scenario based on the rates effective in Uzbekistan in 2012, and three hypothetical ones anticipating excise rates increase by 1.5, 2 and 3-fold. With actual excise increase in 2012, the inflation-adjusted budget revenues would grow by 5%, and with three hypothetical - by 17%, 35% and 66% respectively, despite the decline of tax-paid cigarette sales. CONCLUSION: Stabilization or reduction in cigarette excises in Uzbekistan in 2002-2008 led to a decline in real excise revenues and the growth of cigarette sales. In 1999 and 2010-2011, excises were significantly increased and the real revenues have risen, despite the decline in cigarette sales. As cigarette prices are low, the illegal outflow of cigarettes from Uzbekistan apparently exceeds the illegal inflow. A significant increase in cigarette excise (1.5-3 fold can both increase budget revenues and reduce cigarette consumption, with greater increase yielding more benefits.

  1. Potentiometric-level monitoring program: Mississippi and Louisiana. Annual status report for fiscal year 1984

    International Nuclear Information System (INIS)

    1986-07-01

    Potentiometric-level data presented in this report were collected from October 1983 through September 1984 at 79 wells in Mississippi and Louisiana. These wells are located near Richton and Cypress Creek Domes in Mississippi and Vacherie Dome in Louisiana. Fourteen wells were added to the program during this period. Two of these wells were not measurable. Two wells previously unmeasurable were located and measured. One well was destroyed during military maneuvers in the area. Analysis of the data indicated minimal, if any, change in potentiometric levels during the past year in the Citronelle, Hattiesburg, Cockfield, Sparta, and Wilcox Formations in Mississippi. A continuing decline in potentiometric levels, ranging from 0.3 to 0.6 foot per year, occurred in the wells screened in the caprock at Richton and Cypress Creek Domes. The Catahoula Formation experienced a continuing decline in potentiometric levels of about 2 feet per year. Two wells in the Cook Mountain Formation showed a continuing rise in potentiometric levels ranging from 8 to 30 ft during the past fiscal year. Wells screened in the Austin Formation in Louisiana showed a fall in potentiometric levels of 2 to 3 ft over the past fiscal year. Other formations in Louisiana generally showed no change in potentiometric levels over the past year. 26 refs., 2 figs., 3 tabs

  2. 1994 annual report on low-level radioactive waste management progress

    International Nuclear Information System (INIS)

    1995-04-01

    This report for calendar year 1994 summarizes the progress that states and compact regions made during the year in establishing new low-level radioactive waste disposal facilities. Although events that have occurred in 1995 greatly alter the perspective in terms of storage versus disposal, the purpose of this report is to convey the concerns as evidenced during calendar year 1994. Significant developments occurring in 1995 are briefly outlined in the transmittal letter and will be detailed in the report for calendar year 1995. The report also provides summary information on the volume of low-level radioactive waste received for disposal in 1994 by commercially operated low-level radioactive waste disposal facilities, and is prepared is in response to Section 7(b) of Title I of Public Law 99-240, the Low-Level Radioactive Waste Policy Amendments Act of 1985

  3. Δ14C level of annual plants and fossil fuel derived CO2 distribution across different regions of China

    International Nuclear Information System (INIS)

    Xi, X.T.; Ding, X.F.; Fu, D.P.; Zhou, L.P.; Liu, K.X.

    2013-01-01

    The 14 C level in annual plants is a sensitive tracer for monitoring fossil fuel derived CO 2 in the atmosphere. Corn leave samples were selected from different regions of China, including high mountains in the Tibetan Plateau, grassland in Inner Mongolia, and inland and coastal cities during the summer of 2010. The 14 C/ 12 C ratio of the samples was measured with the NEC compact AMS system at the Institute of Heavy Ion Physics, Peking University. The fossil fuel derived CO 2 was estimated by comparing the measured Δ 14 C values of corn leave samples to background atmospheric Δ 14 C level. The influences of topography, meteorological conditions and carbon cycling processes on the fossil fuel derived CO 2 concentration are considered when interpreting the data. Our results show a clear association of the low Δ 14 C values with regions where human activities are intensive.

  4. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

    the National Assembly, would mark an extremely favourable development since it would avoid conflicts between an owner and tenant regarding the supply of energy to a given property. However, POWEO as well as the main French consumer groups have been claiming for the implementation of a full reversibility for residential customers in order to improve consumers protection within the context of an increasing competition. France now stands as the only member of the European Community to have a regulated tariff scheme but not to allow reversibility. This prevents end-users from benefiting from competitive and innovative offerings that would improve their purchasing power and energy efficiency. The draft bill for the development of competition to the service of consumers, to be discussed by the National Assembly at the end of November, could be an occasion to implement the full reversibility right for consumers. Meanwhile, POWEO is working on a marketing strategy adapted to future regulatory changes, supported by a strong brand awareness strengthened by recent communication actions (41% in prompted awareness among core customer target at mid-October, against 34% at August-end). Finally, France's national competition body is shortly to issue its conclusions regarding a scheme for supplying alternative suppliers with electricity produced by nuclear power plants, in order to develop offers available to residential customers. The adoption of such a scheme would constitute an extremely favourable extension of the capacity swap agreement already entered into by POWEO and EDF (see press release of January 3, 2007). Given recent business trends, and provided that electricity market prices hold at their current level, POWEO considers that it should reach easily its target for full-year 2007 revenue as reassessed in September, i.e. euro 335 million

  5. Make the Alberta Carbon Levy Revenue Neutral

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2016-04-01

    Full Text Available The new carbon levy of $30 per tonne, announced in November 2015 as part of the report issued by the Alberta government’s Climate Leadership Panel, is a positive move in the direction of pricing carbon emissions. The levy is expected to generate $3 billion in net revenue by 2018, and possibly as much as $5 billion by 2030. While there is some discussion in the report of what should be done with the revenues generated by the carbon levy, it is somewhat vague on the details, leaving a number of options open to the government. The purpose of this briefing paper is to argue that the revenues from the carbon levy should be used to lower existing taxes – the carbon tax should be revenue neutral, generating no new net revenue for the government. The basic argument is that the carbon levy can be viewed through two lenses. The first lens is the imposition of a price on carbon emissions which (at least partly reflects the social costs of emissions. Viewed through this price lens, the carbon levy plays an important role in incenting firms and individuals to change their behaviour and move towards less carbon intensive activities. The second lens is the role of a carbon tax as a part of the broad revenue system. Viewed through this tax lens, a carbon tax is not a very good, or efficient, way of generating revenue. The reason for this is somewhat nuanced, but the basic idea is that the carbon tax is applied to a narrower base than broader-based taxes. Broad based taxes generally impose lower costs on the economy than narrow based taxes. Moreover, carbon taxes interact with other taxes in the economy, exacerbating the economic costs associated with those taxes. And those costs are quite high – research shows that the total cost to the economy of raising an additional $1 in revenue through the corporate income tax in Alberta is $3.79; for the personal income tax the cost is $1.71. These taxes therefore impose higher costs on the economy than they raise

  6. Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.

    Science.gov (United States)

    McMillen, Robert; Shackelford, Signe

    2012-10-01

    There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses. Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues. This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances. Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue. No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.

  7. 1991 annual report on low-level radioactive waste management progress

    International Nuclear Information System (INIS)

    1992-11-01

    This report summarizes the progress during 1991 of States and compact regions in establishing new low-level radioactive waste disposal capacity. It has been prepared in response to requirements in Section 7 (b) of Title I of Public Law 99-240, the Low-Level Radioactive Waste Policy Amendments Act of 1985 (the Act). By the end of 1991, 9 compact regions (totaling 42 States) were functioning with plans to establish low-level radioactive waste disposal facilities: Appalachian, Central, Central Midwest, Midwest, Northeast, Northwest, Rocky Mountain, Southeast, and Southwestern. Also planning to construct disposal facilities, but unaffiliated with a compact region, are Maine, Massachusetts, New York, Texas, and Vermont. The District of Columbia, New Hampshire, Puerto Rico, Rhode Island and Michigan are unaffiliated with a compact region and do not plan to construct a disposal facility. Michigan was the host State for the Midwest compact region until July 1991 when the Midwest Interstate Compact Commission revoked Michigan's membership. Only the Central, Central Midwest, and Southwestern compact regions met the January 1, 1992, milestone in the Act to submit a complete disposal license application. None of the States or compact regions project meeting the January 1, 1993, milestone to have an operational low-level radioactive waste disposal facility. Also summarized are significant events that occurred in low-level radioactive waste management in 1991 and early 1992, including the 1992 United States Supreme Court decision in New York v. United States in which New York challenged the constitutionality of the Act, particularly the ''take-title'' provision. Summary information is also provided on the volume of low-level radioactive waste received for disposal in 1991 by commercially operated low-level radioactive waste disposal facilities

  8. Aube storage center for very-low-level radioactive wastes. Annual report 2010

    International Nuclear Information System (INIS)

    2011-09-01

    The National Radioactive Waste Management Agency (Andra), was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. The Andra operates two storage centers in the Aube region (France): the center for short-lived low- and intermediate-level wastes, and the center for very-low-level radioactive wastes. This document is the 2010 activity report of the center for very-low-level radioactive wastes. It presents a review of the activities of the center: presentation of the installations, safety, security and radiation protection, environmental monitoring and effluents, public information and communication

  9. Annual report of the Aube storage center for very-low-level radioactive wastes (CSTFA) - 2011

    International Nuclear Information System (INIS)

    2012-08-01

    The National Radioactive Waste Management Agency (Andra), was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. The Andra operates two storage centers in the Aube region (France): the center for short-lived low- and intermediate-level wastes, and the center for very-low-level radioactive wastes. This document is the 2011 activity report of the center for very-low-level radioactive wastes. It presents a review of the activities of the center: presentation of the installations, safety, security and radiation protection, environmental monitoring and effluents, public information and communication

  10. Factors controlling indoor radon levels. Annual report, June 1983-May 1984

    International Nuclear Information System (INIS)

    Harley, N.H.

    1984-01-01

    The factors which contribute to indoor radon levels were investigated. Soil moisture content appears to be such a factor and influences indoor radon levels in a subtle way. The single family dwelling studied here is a typical suburban home, with a full basement, two living levels and a full attic. Seasonal data for 1981 to 1983 are shown by hour (about 90 hours in each average) for the basement, first floor and outdoors. A twenty-five story, 225 apartment, high rise building has been under study for about the same time interval. The apartment has five rooms, and is on the 24th floor. Continuous monitors are located in a work room and outdoors on a terrace. Data are available from the summer of 1981. 2 references, 12 figures, 9 tables

  11. Aube storage centre for short-lived low- and intermediate-level wastes. Annual report 2009

    International Nuclear Information System (INIS)

    2010-06-01

    The National Radioactive Waste Management Agency (Andra), was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. The Andra operates two storage centers in the Aube region (France): the center for short-lived low- and intermediate-level wastes, and the center for very-low-level radioactive wastes. This document is the 2009 activity report of the center for short-lived low- and intermediate-level wastes. It presents a review of the activities of the center: presentation of the installations, safety and radiation protection, events or incidents, environmental monitoring, wastes management, public information, opinion of the Health and safety Committee (CHSCT)

  12. Aube storage center for short-lived low- and intermediate-level wastes. Annual report 2008

    International Nuclear Information System (INIS)

    2009-06-01

    The National Radioactive Waste Management Agency (Andra), was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. The Andra operates two storage centers in the Aube region (France): the center for short-lived low- and intermediate-level wastes, and the center for very-low-level radioactive wastes. This document is the 2008 activity report of the center for short-lived low- and intermediate-level wastes. It presents a review of the activities of the center: presentation of the installations, safety and radiation protection, events or incidents, environmental monitoring, wastes management, public information

  13. Aube storage center for short-lived low- and intermediate-level wastes. Annual report 2010

    International Nuclear Information System (INIS)

    2011-06-01

    The National Radioactive Waste Management Agency (Andra), was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. The Andra operates two storage centers in the Aube region (France): the center for short-lived low- and intermediate-level wastes, and the center for very-low-level radioactive wastes. This document is the 2010 activity report of the center for short-lived low- and intermediate-level wastes. It presents a review of the activities of the center: presentation of the installations, safety and radiation protection, events or incidents, environmental monitoring, wastes management, public information, recommendations of the Health and safety Committee (CHSCT)

  14. Tracking global carbon revenues: A survey of carbon taxes versus cap-and-trade in the real world

    International Nuclear Information System (INIS)

    Carl, Jeremy; Fedor, David

    2016-01-01

    We investigate the current use of public revenues which are generated through both carbon taxes and cap-and-trade systems. More than $28.3 billion in government “carbon revenues” are currently collected each year in 40 countries and another 16 states or provinces around the world. Of those revenues, 27% ($7.8 billion) are used to subsidize “green” spending in energy efficiency or renewable energy; 26% ($7.4 billion) go toward state general funds; and 36% ($10.1 billion) are returned to corporate or individual taxpayers through paired tax cuts or direct rebates. Cap-and-trade systems ($6.57 billion in total public revenue) earmark a larger share of revenues for “green” spending (70%), while carbon tax systems ($21.7 billion) more commonly refund revenues or otherwise direct them towards government general funds (72% of revenues). Drawing from an empirical dataset, we also identify various trends in systems’ use of “carbon revenues” in terms of the total revenues collected annually per capita in each jurisdiction and offer commensurate qualitative observations on carbon policy design choices. - Highlights: •We analyze public revenue generated from global carbon tax and cap-and-trade systems. •70% of cap-and-trade revenues ($4.60 billion) are earmarked for “green spending”. •72% of carbon tax revenues ($15.6 billion) are refunded or used in general funds. •Revenues per capita vary widely and are a useful qualitative explanatory variable.

  15. Implementing a Standardised Annual Programme Review Process in a Third-Level Institution

    Science.gov (United States)

    Wickham, Sheelagh; Brady, Malcolm; Ingle, Sarah; McMullan, Caroline; Nic Giolla Mhichíl, Mairéad; Walshe, Ray

    2017-01-01

    Purpose: Ideally, quality should be, and is, an integral element of education, yet capturing and articulating quality is not simple. Programme quality reviews in third-level education can demonstrate quality and identify areas for improvement, offering many potential benefits. However, details on the process of quality programme review are limited…

  16. Proceedings of the Fifth Annual Participants' Information Meeting: DOE Low-Level Waste Management Program

    International Nuclear Information System (INIS)

    1983-12-01

    The meeting consisted of the following six sessions: (1) plenary session I; (2) disposal technology; (3) characteristics and treatment of low-level waste; (4) environmental aspects and performance prediction; (5) overall summary sessions; and (6) plenary session II. Fifty two papers of the papers presented were processed for inclusion in the Energy Data Base

  17. Annual report on the effluent control of low level liquid water in Tokai Works. FY2004

    International Nuclear Information System (INIS)

    Takeishi, Minoru; Miyagawa, Naoto; Watanabe, Hitoshi

    2005-08-01

    This report was written about the effluent control of low level liquid waste in JNC Tokai Works Fiscal Year 2004, from 1st April 2004 to 31th March 2005. In this period, the quantities and concentrations of radioactivity in liquid waste from Tokai Works were under the discharge limits of 'Safety Regulations for the Tokai Reprocessing Plant' and regulations of government. (author)

  18. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-301

    Science.gov (United States)

    Cornman, Stephen Q.

    2015-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2012. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals; (2) Revenues by source; (3) Expenditures by function and…

  19. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014-15 (Fiscal Year 2015). First Look. NCES 2018-301

    Science.gov (United States)

    Cornman, Stephen Q.; Zhou, Lei; Howell, Malia R.; Young, Jumaane

    2018-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2015. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current…

  20. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-301

    Science.gov (United States)

    Cornman, Stephen Q.

    2016-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year 2013 (FY 13). Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and…

  1. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

  2. 47 CFR 32.5003 - Cellular mobile revenue.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cellular mobile revenue. 32.5003 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular mobile revenue. This account shall include message revenue derived from cellular mobile...

  3. Environmental radioactivity levels, Browns Ferry Nuclear Plant. Annual report, 1985 (TVA/NUC SVS/RH)

    International Nuclear Information System (INIS)

    1986-04-01

    The preoperational environmental radiological monitoring program established a baseline of data on the distribution of natural and manmade radioactivity in the environment near the plant site. However, seasonal, yearly, and random variations in the data were observed. In order to determine the potential increases in environmental radioactivity levels caused by the plant, comparisons were made between data for indicator stations (those near the plant) and control stations (those remote from the plant) in conjunction with comparisons with preoperational data

  4. The application of a Grey Markov Model to forecasting annual maximum water levels at hydrological stations

    Science.gov (United States)

    Dong, Sheng; Chi, Kun; Zhang, Qiyi; Zhang, Xiangdong

    2012-03-01

    Compared with traditional real-time forecasting, this paper proposes a Grey Markov Model (GMM) to forecast the maximum water levels at hydrological stations in the estuary area. The GMM combines the Grey System and Markov theory into a higher precision model. The GMM takes advantage of the Grey System to predict the trend values and uses the Markov theory to forecast fluctuation values, and thus gives forecast results involving two aspects of information. The procedure for forecasting annul maximum water levels with the GMM contains five main steps: 1) establish the GM (1, 1) model based on the data series; 2) estimate the trend values; 3) establish a Markov Model based on relative error series; 4) modify the relative errors caused in step 2, and then obtain the relative errors of the second order estimation; 5) compare the results with measured data and estimate the accuracy. The historical water level records (from 1960 to 1992) at Yuqiao Hydrological Station in the estuary area of the Haihe River near Tianjin, China are utilized to calibrate and verify the proposed model according to the above steps. Every 25 years' data are regarded as a hydro-sequence. Eight groups of simulated results show reasonable agreement between the predicted values and the measured data. The GMM is also applied to the 10 other hydrological stations in the same estuary. The forecast results for all of the hydrological stations are good or acceptable. The feasibility and effectiveness of this new forecasting model have been proved in this paper.

  5. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

    into a computable general equilibrium model of an African economy (Mozambique) to study the implications of trade policy reform. Model simulations indicate that lowering tariff rates and reducing duty-free importation in a manner that maintains official revenue benefit nearly everyone. The main exception is those......In many African countries, large discrepancies exist between revenues implied by published tariff rates multiplied by estimated import volumes and actual receipts. We develop a stylised trade model where average and marginal tariff rates diverge and incorporate insights from this model...

  6. Nuclear Waste Fund fee adequacy: an assessment. Second annual report

    International Nuclear Information System (INIS)

    1984-07-01

    This is the second report of an annual series that evaluates whether the revenues collected from the waste disposal fees established under Section 302 of the Nuclear Waste Policy Act of 1982 (Public Law 97-425) are sufficient to offset the federal government's costs for the disposal of commercially generated spent nuclear fuel (SNF) and high-level radioactive waste. Nuclear wastes produced from defense activities are not considered in this report. The principal findings of this year's analysis are: The current 1.0 mill per kilowatt-hour (kWh) fee is projected to produce revenues sufficient to offset total system life cycle costs associated with the cases specified later in the report, assuming that the average annual rate of inflation does not exceed 2 to 3%. Higher average annual rates of inflation, or unanticipated real cost growth, would cause cumulative program costs to approach and then surpass cumulative revenues generated from the current 1.0 mill per kWh fee. Based on an analysis of different inflation rates and program cost growth projections discussed herein, indexing of the fee to correct for inflation would not need to begin until 1985, at the earliest, or perhaps as late as the year 2000. There is substantial uncertainty about both the program cost and revenue projections. However, more reliable data are expected to become available in the late 1980s as the program evolves from its present conceptual design phase to the engineering phase. Hence, any recommendation to raise the 1.0 mill per kWh fee before that time should be measured against the uncertainties that attend the present program. 4 references, 4 tables

  7. Development and characterization of solidified forms for high-level wastes: 1978. Annual report

    International Nuclear Information System (INIS)

    Ross, W.A.; Mendel, J.E.

    1979-12-01

    Development and characterization of solidified high-level waste forms are directed at determining both process properties and long-term behaviors of various solidified high-level waste forms in aqueous, thermal, and radiation environments. Waste glass properties measured as a function of composition were melt viscosity, melt electrical conductivity, devitrification, and chemical durability. The alkali metals were found to have the greatest effect upon glass properties. Titanium caused a slight decrease in viscosity and a significant increase in chemical durability in acidic solutions (pH-4). Aluminum, nickel and iron were all found to increase the formation of nickel-ferrite spinel crystals in the glass. Four multibarrier advanced waste forms were produced on a one-liter scale with simulated waste and characterized. Glass marbles encapsulated in a vacuum-cast lead alloy provided improved inertness with a minimal increase in technological complexity. Supercalcine spheres exhibited excellent inertness when coated with pyrolytic carbon and alumina and put in a metal matrix, but the processing requirements are quite complex. Tests on simulated and actual high-level waste glasses continue to suggest that thermal devitrification has a relatively small effect upon mechanical and chemical durabilities. Tests on the effects radiation has upon waste forms also continue to show changes to be relatively insignificant. Effects caused by decay of actinides can be estimated to saturate at near 10 19 alpha-events/cm 3 in homogeneous solids. Actually, in solidified waste forms the effects are usually observed around certain crystals as radiation causes amorphization and swelling of th crystals

  8. Inter-annual sea level variability in the southern South China Sea

    Digital Repository Service at National Institute of Oceanography (India)

    Soumya, M.; Vethamony, P.; Tkalich, P.

    (SCS) is one of the western marginal seas of the Pacific Ocean, surrounded by South China, Indo China Peninsula, Malaysian Peninsula, Philippines and Borneo Island. The SCS is a semi- enclosed basin connected to the western Pacific Ocean through Taiwan.... Sea level trend and variability in the Singapore Strait. Ocean Science, 9(2). Torrence, C. and Compo, G.P., 1998. A practical guide to wavelet analysis. Bulletin of the American Meteorological Society, 79(1): 61-78. Vargas‐Hernandez, J.M., Wijffels...

  9. Aube's very-low-level waste storage Center. Annual report 2008

    International Nuclear Information System (INIS)

    2008-01-01

    After a presentation of the ANDRA (the French national Agency for radioactive waste management), its missions, its facilities, and its financing, this report reviews the activity of the very-low-activity level waste storage centre located in the boroughs of Morvilliers and La Chaise in the Aube district (France), the operation of which started in 2003. It briefly specifies the waste types and origins, its facilities, its operation data for 2008. It describes its safety, security, and radioprotection installations and actions, its environment monitoring activity, its actions for information transparency

  10. Characterization of low and medium-level radioactive waste forms. Joint annual progress report 1982

    International Nuclear Information System (INIS)

    Vejmelka, P.; Sambell, R.A.J.

    1984-01-01

    The work reported was carried out during the second year of the Commission of the European Communities programme on the characterization of low and medium-level waste forms. Ten reference waste forms plus others of special national interest have been identified covering PWR, BWR, GCR and reprocessing wastes. The immobilizing media include the three main matrices: cement, polymers and bitumen, and a glass. Characterization is viewed as one input to quality assurance of the waste form and covers: waste-matrix compatibility, radiation effects, leaching, microbiological attack, shrinkage and swelling, ageing processes and thermal effects. The aim is a balanced programme of comparative data, predictive modelling and an understanding of basic mechanisms

  11. Center of cancer systems biology second annual workshop--tumor metronomics: timing and dose level dynamics.

    Science.gov (United States)

    Hahnfeldt, Philip; Hlatky, Lynn; Klement, Giannoula Lakka

    2013-05-15

    Metronomic chemotherapy, the delivery of doses in a low, regular manner so as to avoid toxic side effects, was introduced over 12 years ago in the face of substantial clinical and preclinical evidence supporting its tumor-suppressive capability. It constituted a marked departure from the classic maximum-tolerated dose (MTD) strategy, which, given its goal of rapid eradication, uses dosing sufficiently intense to require rest periods between cycles to limit toxicity. Even so, upfront tumor eradication is frequently not achieved with MTD, whereupon a de facto goal of longer-term tumor control is often pursued. As metronomic dosing has shown tumor control capability, even for cancers that have become resistant to the same drug delivered under MTD, the question arises whether it may be a preferable alternative dosing approach from the outset. To date, however, our knowledge of the coupled dynamics underlying metronomic dosing is neither sufficiently well developed nor widely enough disseminated to establish its actual potential. Meeting organizers thus felt the time was right, armed with new quantitative approaches, to call a workshop on "Tumor Metronomics: Timing and Dose Level Dynamics" to explore prospects for gaining a deeper, systems-level appreciation of the metronomics concept. The workshop proved to be a forum in which experts from the clinical, biologic, mathematical, and computational realms could work together to clarify the principles and underpinnings of metronomics. Among other things, the need for significant shifts in thinking regarding endpoints to be used as clinical standards of therapeutic progress was recognized. ©2013 AACR.

  12. Proceedings of the fourth annual participants' information meeting, DOE Low-Level Waste Management Program

    Energy Technology Data Exchange (ETDEWEB)

    Large, D.E.: Mezga, L.J.; Stratton, L.E.; Rose, R.R. (comps.)

    1982-10-01

    The Fourth Annual Participants' Information Meeting of the Department of Energy Low-Level Waste Management Program was held in Denver, Colorado, August 31 to September 2, 1982. The purpose of the meeting was to report and evaluate technology development funded by the program and to examine mechanisms for technology transfer. The meeting consisted of an introductory plenary session, followed by two concurrent overview sessions and then six concurrent technical sessions. There were two group meetings to review the findings of the technical sessions. The meeting concluded with a plenary summary session in which the major findings of the meeting were addressed. All papers have been abstracted and indexed for the Energy Data Base.

  13. Spatio-temporal factors associated with meningococcal meningitis annual incidence at the health centre level in Niger, 2004-2010.

    Directory of Open Access Journals (Sweden)

    Juliette Paireau

    2014-05-01

    Full Text Available BACKGROUND: Epidemics of meningococcal meningitis (MM recurrently strike the African Meningitis Belt. This study aimed at investigating factors, still poorly understood, that influence annual incidence of MM serogroup A, the main etiologic agent over 2004-2010, at a fine spatial scale in Niger. METHODOLOGY/PRINCIPAL FINDINGS: To take into account data dependencies over space and time and control for unobserved confounding factors, we developed an explanatory Bayesian hierarchical model over 2004-2010 at the health centre catchment area (HCCA level. The multivariate model revealed that both climatic and non-climatic factors were important for explaining spatio-temporal variations in incidence: mean relative humidity during November-June over the study region (posterior mean Incidence Rate Ratio (IRR = 0.656, 95% Credible Interval (CI 0.405-0.949 and occurrence of early rains in March in a HCCA (IRR = 0.353, 95% CI 0.239-0.502 were protective factors; a higher risk was associated with the percentage of neighbouring HCCAs having at least one MM A case during the same year (IRR = 2.365, 95% CI 2.078-2.695, the presence of a road crossing the HCCA (IRR = 1.743, 95% CI 1.173-2.474 and the occurrence of cases before 31 December in a HCCA (IRR = 6.801, 95% CI 4.004-10.910. At the study region level, higher annual incidence correlated with greater geographic spread and, to a lesser extent, with higher intensity of localized outbreaks. CONCLUSIONS: Based on these findings, we hypothesize that spatio-temporal variability of MM A incidence between years and HCCAs result from variations in the intensity or duration of the dry season climatic effects on disease risk, and is further impacted by factors of spatial contacts, representing facilitated pathogen transmission. Additional unexplained factors may contribute to the observed incidence patterns and should be further investigated.

  14. Spatio-temporal factors associated with meningococcal meningitis annual incidence at the health centre level in Niger, 2004-2010.

    Science.gov (United States)

    Paireau, Juliette; Maïnassara, Halima B; Jusot, Jean-François; Collard, Jean-Marc; Idi, Issa; Moulia-Pelat, Jean-Paul; Mueller, Judith E; Fontanet, Arnaud

    2014-05-01

    Epidemics of meningococcal meningitis (MM) recurrently strike the African Meningitis Belt. This study aimed at investigating factors, still poorly understood, that influence annual incidence of MM serogroup A, the main etiologic agent over 2004-2010, at a fine spatial scale in Niger. To take into account data dependencies over space and time and control for unobserved confounding factors, we developed an explanatory Bayesian hierarchical model over 2004-2010 at the health centre catchment area (HCCA) level. The multivariate model revealed that both climatic and non-climatic factors were important for explaining spatio-temporal variations in incidence: mean relative humidity during November-June over the study region (posterior mean Incidence Rate Ratio (IRR) = 0.656, 95% Credible Interval (CI) 0.405-0.949) and occurrence of early rains in March in a HCCA (IRR = 0.353, 95% CI 0.239-0.502) were protective factors; a higher risk was associated with the percentage of neighbouring HCCAs having at least one MM A case during the same year (IRR = 2.365, 95% CI 2.078-2.695), the presence of a road crossing the HCCA (IRR = 1.743, 95% CI 1.173-2.474) and the occurrence of cases before 31 December in a HCCA (IRR = 6.801, 95% CI 4.004-10.910). At the study region level, higher annual incidence correlated with greater geographic spread and, to a lesser extent, with higher intensity of localized outbreaks. Based on these findings, we hypothesize that spatio-temporal variability of MM A incidence between years and HCCAs result from variations in the intensity or duration of the dry season climatic effects on disease risk, and is further impacted by factors of spatial contacts, representing facilitated pathogen transmission. Additional unexplained factors may contribute to the observed incidence patterns and should be further investigated.

  15. Annual Report, Fall 2016: Alternative Chemical Cleaning of Radioactive High Level Waste Tanks - Corrosion Test Results

    International Nuclear Information System (INIS)

    Wyrwas, R. B.

    2016-01-01

    The testing presented in this report is in support of the investigation of the Alternative Chemical Cleaning program to aid in developing strategies and technologies to chemically clean radioactive High Level Waste tanks prior to tank closure. The data and conclusions presented here were the examination of the corrosion rates of A285 carbon steel and 304L stainless steel exposed to two proposed chemical cleaning solutions: acidic permanganate (0.18 M nitric acid and 0.05M sodium permanganate) and caustic permanganate. (10 M sodium hydroxide and 0.05M sodium permanganate). These solutions have been proposed as a chemical cleaning solution for the retrieval of actinides in the sludge in the waste tanks, and were tested with both HM and PUREX sludge simulants at a 20:1 ratio.

  16. Annual Report, Fall 2016: Alternative Chemical Cleaning of Radioactive High Level Waste Tanks - Corrosion Test Results

    Energy Technology Data Exchange (ETDEWEB)

    Wyrwas, R. B. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL)

    2016-09-01

    The testing presented in this report is in support of the investigation of the Alternative Chemical Cleaning program to aid in developing strategies and technologies to chemically clean radioactive High Level Waste tanks prior to tank closure. The data and conclusions presented here were the examination of the corrosion rates of A285 carbon steel and 304L stainless steel exposed to two proposed chemical cleaning solutions: acidic permanganate (0.18 M nitric acid and 0.05M sodium permanganate) and caustic permanganate. (10 M sodium hydroxide and 0.05M sodium permanganate). These solutions have been proposed as a chemical cleaning solution for the retrieval of actinides in the sludge in the waste tanks, and were tested with both HM and PUREX sludge simulants at a 20:1 ratio.

  17. High Level Radioactive Waste Management: Proceedings of the second annual international conference

    International Nuclear Information System (INIS)

    1991-01-01

    The final disposal of high level radioactive waste (HLW) has been one of the most arduous problems facing the nuclear industry. This issue has many facets, which are addressed in these proceedings. The papers herein contain the most current information regarding the conditioning and disposal of HLW. Most of the needs are technical in nature, such as the best form of the waste, the integrity of storage containers, design and construction of a repository, and characterization of the geology of a repository to provide assurance that radioactive and other hazardous materials will not reach the surrounding environment. Many of the papers discuss non-US programs. Continued international cooperation and technology exchange is essential. There are other concerns that must be addressed before the final emplacement of HLW. Some of the other issues addressed in these proceedings are conformance to regulations, transportation, socioeconomics, and public education. Any impediments in these areas must be resolved along with the scientific issues before final waste disposal. This conference provides a forum for information exchange. The papers in these proceedings will provide the basis for future planning and decisions. Continued cooperation of the technical community will ultimately result in the safe disposal of HLW. Individual abstracts are indexed separately for the data base

  18. Testing and evaluation of solidified high-level waste forms. Joint annual progress report 1983

    International Nuclear Information System (INIS)

    Malow, G.

    1985-01-01

    A second joint programme of the European Atomic Community was started in 1981 under the indirect action programme (1980-84), Action No 5 'Testing and evaluation of the properties of various potential materials for immobilizing high activity waste'. The overall objective of the research is to test various European potential solidified high-level radioactive waste forms so as to predict their behaviour after disposal. The most important aspect is to produce data to calculate the activity release from the waste products under the attack of various aqueous solutions. The experiments were partly performed under waste repository relevant conditions and partly under simplified conditions for investigating basic activity release mechanisms. The topics of the programme were: (i) studies of basic leaching mechanisms; (ii) studies of hydrothermal leaching and surface attack of waste glasses; (iii) leach test carried out in contact with granite at low water flow rates; (iv) static leach tests with specimen surrounded by canister and backfill materials; (v) specific isotope leach tests in slowly flowing water; (vi) leach test of actinide spiked samples; (vii) leach tests of highly radioactive samples; (viii) leach tests of alpha radiation stability; (ix) studies of mechanical stability; (x) studies of mineral phases as model compounds and phase relations

  19. Aube's storage centre for low and intermediate level wastes: Annual report 2008

    International Nuclear Information System (INIS)

    2008-01-01

    After a presentation of the ANDRA (the French national Agency for radioactive waste management), its missions, its facilities, and its financing, this report reviews the activity of its storage centre for low and intermediate level wastes located on the territory of three towns in the Aube district. It briefly describes the facilities, the different categories of liquid effluents and their associated networks. It indicates some important figures characterizing the centre's operation. It describes the main safety objectives, technical measures and results in terms of radioprotection. It reports the main events in the relationship with the safety authority. It also briefly describes the incidents and accidents which occurred in 2008. It presents and specifies some results of the numerous environmental analyses performed around the centre (radioactivity measurements in air, water, milk, mushrooms, fishes, and so on), comments the radiologic impact of releases, and actions to improve these results. It gives assessments of the amount of produced wastes and describes their processing and management. Information actions are presented and the CHSCT (Committee of hygiene, safety, and working conditions) are reported

  20. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

    ...) The performance of customer operations services for others incident to the company's regulated... telecommunications services rendered by the company (this revenue includes taxes when borne by the lessee). It...) Contract services (plant maintenance) performed for others incident to the company's regulated...

  1. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

    Amtrak, with the support of the Federal Railroad Administration, operated a P-32 passenger locomotive in revenue service for a : period of 12 months, on a blend of 20 percent pure biodiesel and 80 percent #2 ultra-low sulfur diesel (ULSD) fuel. The G...

  2. 77 FR 35475 - Internal Revenue Service

    Science.gov (United States)

    2012-06-13

    ... contributions, consideration does not include de minimis goods or services. It also provides guidance on how..., maintenance, and purchase of services to provide information. Approved: June 6, 2012. Allan Hopkins, Tax... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for...

  3. Piracy and Box Office Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    2017-01-01

    In this paper we evaluate the heterogeneous effects of online copyright enforcement. We ask whether the unexpected shutdown of the popular file hosting platform Megaupload had a differential effect on box office revenues of wide-release vs. niche movies. Identification comes from a comparison...

  4. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ... 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally...

  5. 78 FR 25359 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form... number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and...

  6. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

    ...-37 describes documentation and information a taxpayer that uses the fair market value method of... elections to use the fair market value method. Current Actions: There are no changes being made to the... Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value...

  7. 25 CFR 502.16 - Net revenues.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502... consistent with professional accounting pronouncements, excluding management fees. [74 FR 36932, July 27...

  8. 78 FR 69938 - Internal Revenue Service

    Science.gov (United States)

    2013-11-21

    ... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Employment Tax... consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129... [email protected] . SUPPLEMENTARY INFORMATION: Title: Employment Tax Adjustments. OMB Number: 1545...

  9. 75 FR 29818 - Internal Revenue Service

    Science.gov (United States)

    2010-05-27

    ... Voluntary Closing Agreement Program for Tax-Exempt, Tax Credit and Direct Pay Bonds Exempt Organizations... Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Advisory Committee on Tax Exempt and Government Entities (ACT) will...

  10. Variation of annual effective dose due to radon level in indoor air in Marwar region of Rajasthan, India

    Energy Technology Data Exchange (ETDEWEB)

    Rani, Asha, E-mail: ashasachdeva78@gmail.com [Department of Applied Science, Ferozepur College of Engineering and Technology, Farozshah, Ferozepur-142052, Punjab (India); Mittal, Sudhir, E-mail: sudhirmittal03@gmail.com [Department of Applied Sciences, Punjab Technical University, Jalandhar-144601, Punjab (India); Mehra, Rohit [Department of Physics, Dr. B.R.Ambedkar National Institute of Technology, Jalandhar-144011 (India)

    2015-08-28

    In the present work, indoor radon and thoron measurements have been carried out from different locations of Jodhpur and Nagaur districts of Northern Rajasthan, India using RAD7, a solid state alpha detector. The radon and thoron concentration in indoor air varies from 8.75 to 61.25 Bq m{sup −3} and 32.7 to 147.2 Bq m{sup −3} with the mean value of 32 and 73 Bq m{sup −3} respectively. The observed indoor radon concentration values are well below the action level recommended by International Commission on Radiological Protection (200-300 Bq m{sup −3}) and Environmental Protection Agency (148 Bq m{sup −3}). The survey reveals that the thoron concentration values in the indoor air are well within the International Commission on Radiological Protection (2005). The calculated total annual effective dose due to radon level in indoor air varies from 0.22 to 1.54 mSv y{sup −1} with the mean value of 0.81 mSv y{sup −1} which is less than even the lower limit of action level 3-10 mSv y{sup −1} recommended by International Commission on Radiological Protection (2005)

  11. Mixing processes in high-level waste tanks. 1998 annual progress report

    International Nuclear Information System (INIS)

    Peterson, P.F.

    1998-01-01

    Flammable gases can be generated in DOE high-level waste tanks, including radiolytic hydrogen, and during cesium precipitation from salt solutions, benzene. Under normal operating conditions the potential for deflagration or detonation from these gases is precluded by purging and ventilation systems, which remove the flammable gases and maintain a well-mixed condition in the tanks. Upon failure of the ventilation system, due to seismic or other events, however, it has proven more difficult to make strong arguments for well-mixed conditions, due to the potential for density-induced stratification which can potentially sequester fuel or oxidizer at concentrations significantly higher than average. This has complicated the task of defining the safety basis for tank operation. Waste-tank mixing processes have considerable overlap with similar large-enclosure mixing processes that occur in enclosure fires and nuclear reactor containments. Significant differences also exist, so that modeling techniques that have been developed previously can not be directly applied to waste tanks. In particular, mixing of air introduced through tank roof penetrations by buoyancy and pressure driven exchange flows, mixed convection induced by an injected high-velocity purge jet interacting with buoyancy driven flow, and onset and breakdown of stable stratification under the influence of an injected jet have not been adequately studied but are important in assessing the potential for accumulation of high-concentration pockets of fuel and oxygen. Treating these phenomena requires a combination of experiments and the development of new, more general computational models than those that have been developed for enclosure fires. U.C. Berkeley is now completing the second year of its three-year project that started in September, 1996. Excellent progress has been made in several important areas related to waste-tank ventilation and mixing processes.'

  12. The Relationship of Government Revenue and Government Expenditure: A case study of Malaysia

    OpenAIRE

    Ullah, Nazim

    2016-01-01

    Malaysia is a developing Islamic state that faced budget deficit since 1998. But it is not accepted by all and hopes that state should be in a position of either balance budget or surplus budget. The optimum level of Government budget is the state where government expenditure is totally offset by source of government revenue and that can be achieved through increasing tax revenue or decreasing expenditure. The aim of this study to find out the theoretical relationship betwee...

  13. Risky Business: The Impact of Property Rights on Investment and Revenue in the Film Industry

    OpenAIRE

    Venkat Kuppuswamy; Carliss Y. Baldwin

    2012-01-01

    Our paper tests a key prediction of property rights theory, specifically, that agents will respond to marginal incentives embedded in property rights when making non-contractible, revenue-enhancing investments. (Grossman and Hart, 1986; Hart and Moore, 1990). Using rich project-level data from the U.S. film industry, we investigate variation in property right allocations, investment choices, and film revenues to test the distinctive aspects of property-rights theory. Empirical tests of these ...

  14. Tax Revenue in Sub-Saharan Africa; Effects of Economic Policies and Corruption

    OpenAIRE

    Dhaneshwar Ghura

    1998-01-01

    An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements ...

  15. FY2010 ANNUAL REVIEW E-AREA LOW-LEVEL WASTE FACILITY PERFORMANCE ASSESSMENT AND COMPOSITE ANALYSIS

    Energy Technology Data Exchange (ETDEWEB)

    Butcher, T.; Swingle, R.; Crapse, K.; Millings, M.; Sink, D.

    2011-01-01

    The E-Area Low-Level Waste Facility (ELLWF) consists of a number of disposal units described in the Performance Assessment (PA)(WSRC, 2008b) and Composite Analysis (CA)(WSRC, 1997; WSRC, 1999): Low-Activity Waste (LAW) Vault, Intermediate Level (IL) Vault, Trenches (Slit Trenches [STs], Engineered Trenches [ETs], and Component-in-Grout [CIG] Trenches), and Naval Reactor Component Disposal Areas (NRCDAs). This annual review evaluates the adequacy of the approved 2008 ELLWF PA along with the Special Analyses (SAs) approved since the PA was issued. The review also verifies that the Fiscal Year (FY) 2010 low-level waste (LLW) disposal operations were conducted within the bounds of the PA/SA baseline, the Savannah River Site (SRS) CA, and the Department of Energy (DOE) Disposal Authorization Statement (DAS). Important factors considered in this review include waste receipts, results from monitoring and research and development (R&D) programs, and the adequacy of controls derived from the PA/SA baseline. Sections 1.0 and 2.0 of this review are a summary of the adequacy of the PA/SA and CA, respectively. An evaluation of the FY2010 waste receipts and the resultant impact on the ELLWF is summarized in Section 3.1. The results of the monitoring program, R&D program, and other relevant factors are found in Section 3.2, 3.3 and 3.4, respectively. Section 4.0 contains the CA annual determination similarly organized. SRS low-level waste management is regulated under DOE Order 435.1 (DOE, 1999a) and is authorized under a DAS as a federal permit. The original DAS was issued by the DOE-Headquarters (DOE-HQ) on September 28, 1999 (DOE, 1999b) for the operation of the ELLWF and the Saltstone Disposal Facility (SDF). The 1999 DAS remains in effect for the regulation of the SDF. Those portions of that DAS applicable to the ELLWF were superseded by revision 1 of the DAS on July 15, 2008 (DOE, 2008b). The 2008 PA and DAS were officially implemented by the facility on October 31, 2008

  16. [OR minute myth : Guidelines for calculation of DRG revenues per OR minute].

    Science.gov (United States)

    Waeschle, R M; Hinz, J; Bleeker, F; Sliwa, B; Popov, A; Schmidt, C E; Bauer, M

    2016-02-01

    all surgical departments was 2.2 (range 1.9-3.6). A calculation of this factor at the DRG level can give economically relevant information about the case-related personnel deployment.This analysis shows for the first time the DRG-conform calculation of revenues per OR minute. There is a strong dependency on the considered cost type and the performing surgical field. Repetitive analyses are necessary due to the lack of reference values and are a suitable tool to monitor the revenue development after measures for process optimization. Comparative analyses within different surgical fields on this data base should be avoided. The demonstrated method can be used as a guideline for other hospitals to calculate the DRG revenues within the OR. This enables pursuing cost-effectiveness analysis by comparing these revenues with cost data from the cost unit accounting at a DRG or case level.

  17. How to share the oil revenue - Lessons from an African experience

    International Nuclear Information System (INIS)

    Ikama, Jean-Jacques

    2013-01-01

    This document proposes a brief presentation of a book in which the author addresses the issue of oil revenues which are at the root of conflicts in almost all oil producing countries, and comments the fact that the distribution of oil revenues between producing States and oil companies is still a matter of discussion and questions. The author aims at defining these revenues and at clarifying questions related to their appropriation, at revealing the basic reason for the sharing of this revenue and at explaining the distribution mechanisms, at analyzing the results of this distribution and at noticing some effects like despoilment, at examining the tax pressure on oil companies and at assessing its actual level, and at proposing a simple, flexible and fair sharing model. The author notably relies on his knowledge of Congo

  18. Modelling Oil‑Sector Dependency of Tax Revenues in a Resource Rich Country: Evidence from Azerbaijan

    Directory of Open Access Journals (Sweden)

    Akif Musayev

    2017-01-01

    Full Text Available Forecasting tax revenues is an important issue in budget planning. As a resource rich country, Azerbaijan’s budget revenues is severely depend on oil price and production levels. This study investigates oil sector dependency of state budget tax revenues in case of Azerbaijan by employing FMOLS, DOLS and CCR cointegration methods for the period of 2000Q1 – 2015Q2. Empirical results indicate statistically and economically significant positive long‑run impact of both oil related factors on tax revenues. Considering current fiscal challenges in the country, research findings are very useful for policy purposes and fills the gap in the literature by drawing mechanism of the association and estimating the relationship empirically.

  19. The impact of taxpayers’ financial statements audit on tax revenue growth

    Directory of Open Access Journals (Sweden)

    Mutarindwa Samuel

    2014-07-01

    Full Text Available This paper seeks to explore the role of financial statements audit in promoting tax revenues growth in Rwanda in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to all audit officers of Rwanda Revenue Authority equalling to 100 staff and followed both analytical research design. Secondary data included reports from Rwanda revenue authority from 2006 to 2010 This paper also examines preliminary empirical results on the relationship between financial statements audit and tax growth this paper supports the notion that the practices of audit of final books of accounts for both small and medium enterprises at institutional level are prerequisite for growth of tax revenues in the country. In conclusion, the results not only have the potential to contribute theoretically to public finance but also to the area of institutional performance

  20. Revenue rules when environmental regulation agencies collude

    International Nuclear Information System (INIS)

    Gaarn Hansen, L.

    1994-01-01

    In this paper the welfare implications of earmarking of revenues from environmental taxes in analyzed using a principal-agent model in the incomplete contracting tradition of constitutional design. In the model the public has very limited knowledge of the emissions problem to be regulated. Government has full knowledge and is given a general mandate to regulate, however government may be biased toward an interested party. To curb the welfare effects of government bias the public may either earmark revenues from environmental taxes for environmental expenditures or for transfers to the polluters. We find that earmarking for transfers to the polluters (under certain conditions) can be expected to maximize welfare when government bias is strong and the direction of bias is uncertain. (au) 10 refs

  1. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

    by squaring the errors, it places a greater weight on larger deviations. The mean absolute error is an easier measure to understand , but the RMSE... macroeconomic measures like GDP as a guide because that relationship has been significantly altered over time by changes to provisions of tax law. Instead...CBO projects revenues largely by identifying the macroeconomic variables in its economic forecasts that constitute the bases on which the various

  2. Health insurance in Croatia: dynamics and politics of balancing revenues and expenditures.

    Science.gov (United States)

    Voncina, Luka; Kehler, Jenni; Evetovits, Tamas; Bagat, Mario

    2010-04-01

    Since 2002, the Croatian social health insurance system has undergone substantial reforms, initiated for the most part with the aim of addressing the perpetual financial deficits of the state health insurance fund. While the reforms focussed heavily on increasing the inflow of private funds into the health care system, underlying inefficiencies contributing significantly to poor financial performance have been largely ignored. Furthermore, contrary to demographic trends and developments in social health insurance schemes in other countries, funding health care became even more dependent on its main collection mechanism-payroll tax-and consequently on the employment ratio and wage level. Little effort has been made to diversify the revenue base or to increase the efficiency of revenue collection. Like other countries, Croatia is facing difficulties in adjusting its 'Bismarck' system to its changing demographic and socioeconomic context. Instead of targetting a comprehensive effort at improving revenue collection and limitating unnecessary expenditure and system inefficiencies, simplified approaches to balance the budget have been implemented at a high price to users and with limited effect. As a result, the Croatian health insurance system now offers a lower level of financial protection, while still facing the problem of spending more than can be collected through the current mix of revenue collection mechanisms. The authors suggest that, in order to meet the sustainability requirement of the health financing system, measures affecting both revenue and expenditure should be considered and implemented. On the revenue collection side, the Croatian government must make further efforts to improve collection from the informally employed to broaden the base of contributing members; equally important is the diversification of revenue sources by increasing transfers from general taxation revenues. On the expenditure side, exploring inefficiencies of the delivery system can

  3. Effect of Average Annual Mean Serum Ferritin Levels on QTc Interval and QTc Dispersion in Beta-Thalassemia Major

    Directory of Open Access Journals (Sweden)

    Yazdan Ghandi

    2017-08-01

    Full Text Available Background There is evidence indicating impaired cardiomyocytic contractility, delayed electrical conduction and increased electrophysiological heterogeneities due to iron toxicity in beta-thalassemia major patients. In the present study, we compared the electrocardiographic and echocardiographic features of beta-thalassemia major patients with a healthy control group. Materials and Methods The average annual serum ferritin levels of fifty beta-thalassemia major patients were assessed. For each patient, corrected QT (QTc intervals and QTc dispersions (QTcd were calculated and V1S and V5R were measured. All subjects underwent two-dimensional M-mode echocardiography and Doppler study and were compared with 50 healthy subjects as a control group. Results QTc interval and dispersion were significantly higher in beta-thalassemia major patients (P= 0.001. The mean V5R (20.04 ± 4.34 vs. 17.14 ± 2.55 mm and V1S (10.24 ± 2.62 vs. 7.83 ± 0.38 mm showed considerably higher mean values in patients in comparison with control group.Peak mitral inflow velocity at early diastole and early to late ratio in the case- group was markedly higher(P

  4. Does financial system influence tax revenue? The case of Nigeria ...

    African Journals Online (AJOL)

    We examined the influence of financial system activities on tax revenue ... our analysis showed that financial system activities influence tax revenue ... causality test and variance decomposition results corroborate our regression results.

  5. Investigation levels of radioisotopes in the body and in urine consequences of the recent recommendations on the annual limits of intake

    International Nuclear Information System (INIS)

    Shamai, Y.; Tirkel, M.; Schlesinger, T.

    1980-01-01

    The recently presented recommendations of Committee 2 of the International Commission on Radiological Protection (ICRP) concerning annual limits of intake (ALI) for workers differ in many cases from the maximum permissible annual intake (MPAI) previously recommended. The new recommendations directly influence the derived health physics parameters, such as the acceptable body burden and concentration of radioisotopes in the urine. The investigation level at any time after intake was defined as the concentration of activity in the urine arising from an intake of 1/20 of an ALI. An analogous definition is used for the total body investigation level. A computer code was written which calculates the investigation levels in the body and urine. Results are given for some commonly used radioisotopes, as a function of time after ingestion. From these investigation levels it is possible to calculate the levels in urine and the body arising from an intake that corresponds to a particular committed dose. (H.K.)

  6. Print Media Objectivity and Advertising Revenue: An Appraisal ...

    African Journals Online (AJOL)

    This paper is an analysis of the interface between objectivity of print media and advertising revenue. It adopts the analytical approach in analyzing the perceptual influence of sources of advert revenue on print media content. The primary objective is to ascertain whether the source of advert revenue influences media content ...

  7. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

    This revenue planning tool aims to help charter school operators develop a sound revenue base that can meet their school's current and future funding needs. It helps identify and assess potential public (federal, state, and local) and private funding sources. The tool incorporates a four-step revenue planning process which includes: (1)…

  8. Revenue potential, tax space, and tax gap : a comparative analysis

    OpenAIRE

    Khwaja, Munawer Sultan; Iyer, Indira

    2014-01-01

    This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished between the revenue potential based on economic fundamentals of countries and that based on what the l...

  9. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

    A. Estévez-Fernandéz (Arantza); P. Borm; M. Meertens; H. Reijnierse

    2006-01-01

    htmlabstract Traveling salesman problems with revenues form a generalization of traveling salesman problems. Here, next to travel costs an explicit revenue is generated by visiting a city. We analyze routing problems with revenues, where a predetermined route on all cities determines the tours

  10. On the core of routing games with revenues

    NARCIS (Netherlands)

    Estevez Fernandez, M.A.; Borm, P.; Meertens, M.; Reijnierse, H.

    2009-01-01

    Traveling salesman problems with revenues form a generalization of traveling salesman problems. Here, next to travel costs an explicit revenue is generated by visiting a city. We analyze routing problems with revenues, where a predetermined route on all cities determines the tours along subgroups.

  11. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

    Estevez Fernandez, M.A.; Borm, P.E.M.; Meertens, M.; Reijnierse, J.H.

    2006-01-01

    Traveling salesman problems with revenues form a generalization of traveling salesman problems.Here, next to travel costs an explicit revenue is generated by visiting a city.We analyze routing problems with revenues, where a predetermined route on all cities determines the tours along

  12. Revenue Management under Customer Choice Behaviour with Cancellations and Overbooking

    NARCIS (Netherlands)

    D.D. Sierag (Dirk); G.M. Koole (Ger); R.D. van der Mei (Rob); JP.I. van der Rest (Jean-Pierre); A.P. Zwart (Bert)

    2015-01-01

    htmlabstractRevenue management is the practice of pricing perishable goods to optimise revenue. A realistic revenue management model allows overbooking and incorporates customer buying behaviour and cancellations. The latter is motivated by our research using real data, which shows that for a

  13. 39 CFR 3050.25 - Volume and revenue data.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Volume and revenue data. 3050.25 Section 3050.25 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.25 Volume and revenue... billing determinants, broken out by quarter, within 90 days of the close of each fiscal year; (c) Revenue...

  14. Increasing revenues for protected areas. A wealth of financing options

    International Nuclear Information System (INIS)

    Verweij, P.

    2004-12-01

    This paper aims at giving an overview of traditional and new financing mechanisms in support of protected areas. The web of life is breaking down: our world is facing biodiversity loss at unprecedented rates. Human impacts are causing the acceleration of species loss, at rates of several hundreds up to 1000 times the natural rate of species extinction, depending on the type of organisms. Habitat degradation and loss, introduction of invasive species, pollution, and overexploitation of resources are factors that determine the process of mass extinction. Protected areas obviously play a critical role in biodiversity conservation. Article 8 of the Convention on Biological Diversity (CBD) obliges Parties to establish a system of protected areas to-conserve biodiversity, to develop guidelines for protected areas management and to promote appropriate development adjacent to protected areas. Besides agreeing on this global mandate for protected areas, through Article 8m of the CBD Parties committed themselves to cooperate in providing financial support for protected area systems: 'Each contracting party (...) shall cooperate in providing financial and other support for in-situ conservation (...) particularly to developing countries'. Current revenues for maintaining existing protected areas and the creation of new ones are insufficient. Annually, approximately USD 7 billion is spent on the creation and maintenance of protected areas around the world (Balmford, 2003). The amount required to adequately protect biodiversity is estimated to be about five times higher. The flow of revenues from traditional and new financing mechanisms should clearly be increased to mitigate the financing deficit for protected areas. As part of the solution, innovative financing mechanisms are being developed aimed at increasing the global revenues for protected areas, thus capturing the multiple values of ecosystem goods and services provided by protected areas to mankind. This scoping paper

  15. Areva - First quarter 2009 revenue climbs 8.5% to 3.003 billion euros

    International Nuclear Information System (INIS)

    2009-04-01

    First quarter 2009 revenue was up 8.5% compared with the same period last year, to 3.003 billion euros. At constant exchange rates and consolidation scope, growth came to 3.9%. Currency translation had a positive impact of 57 million euros over the quarter. Changes in the consolidation scope had an impact of 66 million euros, primarily due to the consolidation of acquisitions made in 2008 in Transmission and Distribution and in Renewable Energies. The growth engines for first quarter revenue were the Reactors and Services division and the Transmission and Distribution division, with growth of 9.2% and 16.1% respectively. Outside France, revenue rose to 2.032 billion euros, compared with 1.857 billion euros in the first quarter of 2008, and represents 68% of total revenue. Orders were steady in the first quarter, particularly in the Front End, which posted several significant contracts with US and Asian utilities, and in Transmission and Distribution, with orders up sharply in Asia and South America. As of March 31, 2009, the group's backlog reached 49.5 billion euros, for 28.3% growth year-on-year, including 31.3% growth in Nuclear and 10.2% in Transmission and Distribution. For the year as a whole, the group confirms its outlook for backlog and revenue growth as well as rising operating income It should be noted that revenue may vary significantly from one quarter to the next in nuclear operations. Accordingly, quarterly data cannot be viewed as a reliable indicator of annual trends

  16. Seasonal and inter-annual variations of leaf-level photosynthesis and soil respiration in the representative ecosystems of the Okavango Delta, Botswana

    NARCIS (Netherlands)

    Mantlana, K.B.

    2008-01-01

    Seasonal and inter-annual leaf-level photosynthesis and soil respiration measurements were conducted in representative ecosystems of the Okavango Delta, Botswana, that differ in their long-term soil water content: the permanent swamp, the seasonal floodplain, the rain-fed grassland and the mopane

  17. Annual Status Report (FY2015) Performance Assessment for the Disposal of Low-Level Waste in the 200 West Area Burial Grounds

    Energy Technology Data Exchange (ETDEWEB)

    Khaleel, R. [INTERA, Inc., Austin, TX (United States); Mehta, S. [CH2M Hill Plateau Remediation Company, Richland, WA (United States); Nichols, W. E. [CH2M Hill Plateau Remediation Company, Richland, WA (United States)

    2016-02-01

    This annual review provides the projected dose estimates of radionuclide inventories disposed in the active 200 West Area Low-Level Burial Grounds (LLBGs) since September 26, 1988. These estimates area calculated using the original does methodology developed in the performance assessment (PA) analysis (WHC-EP-0645).

  18. Association between payer mix and costs, revenues and profitability: a cross-sectional study of Lebanese hospitals.

    Science.gov (United States)

    Saleh, S; Ammar, W; Natafgi, N; Mourad, Y; Dimassi, H; Harb, H

    2015-09-08

    This study aimed to examine the association between the payer mix and the financial performance of public and private hospitals in Lebanon. The sample comprised 24 hospitals, representing the variety of hospital characteristics in Lebanon. The distribution of the payer mix revealed that the main sources of revenue were public sources (61.1%), out-of-pocket (18.4%) and private insurance (18.2%). Increases in the percentage of revenue from public sources were associated with lower total costs and revenues, but not profit margins. An inverse association was noted between increased revenue from private insurance and profitability, attributed to increased costs. Increased percentage of out of- pocket payments was associated with lower costs and higher profitability. The study provides evidence that payer mix is associated with hospital costs, revenues and profitability. This should initiate/inform discussions between public and private payers and hospitals about the level of payment and its association with hospital sector financial viability.

  19. Governmental costs and revenues associated with geothermal energy development in Imperial County. Special Publication 3241

    Energy Technology Data Exchange (ETDEWEB)

    Goldman, G.; Strong, D.

    1977-10-01

    This study estimates the cost and revenue impacts to local governments of three geothermal energy growth scenarios in Imperial County. The level of geothermal energy potential for the three development scenarios tested is 2,000, 4,000 and 8,000 MW--enough power to serve 270,000 to 1,000,000 people. The government agencies involved do not expect any substantial additional capital costs due to geothermal energy development; therefore, average costing techniques have been used for projecting public service costs and government revenues. The analysis of the three growth scenarios tested indicates that county population would increase by 3, 7 and 19 percent and assessed values would increase by 20, 60, and 165 percent for Alternatives No. 1, No. 2 and No. 3 respectively. Direct and indirect effects would increase new jobs in the county by 1,000, 3,000 and 8,000. Government revenues would tend to exceed public service costs for county and school districts, while city costs would tend to exceed revenues. In each of the alternatives, if county, cities and school districts are grouped together, the revenues exceed costs by an estimated $1,600 per additional person either directly or indirectly related to geothermal energy development in the operational stages. In the tenth year of development, while facilities are still being explored, developed and constructed, the revenues would exceed costs by an approximate $1,000 per additional person for each alternative. School districts with geothermal plants in their boundaries would be required by legislation SB 90 to reduce their tax rates by 15 to 87 percent, depending on the level of energy development. Revenue limits and school taxing methods will be affected by the Serrano-Priest decision and by new school legislation in process.

  20. Corporate social investment – good business and good revenue: The case of woolworths holdings ltd South Africa

    Directory of Open Access Journals (Sweden)

    Collins C. Ngwakwe

    2014-11-01

    Full Text Available This paper examined the relationship between corporate social investment and revenue in Woolworths Holdings Limited South Africa. The approach is thus a single case study, and financial data on social investment and revenue was retrieved from the Woolworths Holdings’ Good Business Journey report 2008 -2013 and from its annual report of 2002 - 2007. Using the SPSS statistics software, a correlation was sought between the Woolworths Holdings’ social investment expenditure and revenue, earnings per share and return on equity. Findings from the analysis revealed that, within the six years of Woolworths Holdings’ Good Business Journey, a significant positive relationship exists between Woolworths Holdings’ social investment and its revenue, earnings per share (EPS and return on equity (ROE. A further analysis of difference in means using the t-test statistics indicates that the revenue streams to Woolworths Holdings’ between 2008 – 2013 is significantly greater than the revenue streams in the six years before the Good Business Journey. In conclusion, the paper suggests a new research model, referred to in this research as the share holders’ support for corporate social investment model, and it is represented as: SHSSI = f (Rv+Es+Re+Of. The paper thus offers an agenda for further research to apply the above model to evaluate the degree of shareholders’ interest and support for corporate social investment in retailing and other companies

  1. Inadequate Revenue Threatens Afghanistan’s Stability

    Directory of Open Access Journals (Sweden)

    Steve Sternlieb

    2014-04-01

    Full Text Available If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic development are at risk due to this mismatch. Afghanistan’s challenge in the coming years will be how to deal with this mismatch without fueling instability. It cannot simply assume that donor funding will continue to cover its funding gap. This paper assesses Afghanistan’s deteriorating fiscal situation and concludes with some observations on what the Afghan government and the donor community must do, preferably in concert, to address it. It assumes that Afghanistan and the United States will ultimately sign a bilateral security agreement allowing a continued coalition military presence, without which the country’s fiscal situation could rapidly deteriorate.

  2. ANSTO. Annual report 1990-1991

    International Nuclear Information System (INIS)

    1991-01-01

    The tasks and activities of the Australian Nuclear Science and Technology Organization (ANSTO) are reviewed. Five priority areas of research have been identified which warrant the investment of resources in order to achieve national priorities: advanced ceramics, crystal and molecular structures, processing and utilisation of radioactive materials, radiopharmaceuticals waste management. The main achievements are briefly outlined. Detailed financial statements are also included. External revenues from the private sector represented 77% of the total revenue while export earnings were 6.3%. ANSTO has achieved a revenue level of 30.3% of its total appropriation, well ahead of the timetable set by Government for revenue earning by ANSTO. tabs., ills

  3. Investing EU ETS auction revenues into energy savings

    Energy Technology Data Exchange (ETDEWEB)

    Sijm, J.P.M.; Boonekamp, P.G.M. [ECN Policy Studies, Petten (Netherlands); Summerton, P.; Pollitt, H.; Billington, S. [Cambridge Econometrics CE, Cambridge (United Kingdom)

    2013-05-15

    The overall objective of this study is to analyse the effects of using EU ETS auction revenues to stimulate investments in energy savings in three key target sectors, i.e. Households, Tertiary and Industry (including both ETS and non-ETS industrial installations). The scenarios used refer basically to the situation before the recent agreement on the Energy Efficiency Directive (EED) and include (a mixture of) different policy options to enhance energy savings in the target sectors, in particular (1) reducing the ETS cap, (2) introducing an Energy Efficiency Obligation (EEO) for energy suppliers or distributors, and/or (3) using ETS auction revenues to support additional (private) investments in raising energy efficiency. In order to meet this objective a variety of different policy scenarios have been defined and analysed by means of the 'Energy-Environment-Economy Model for Europe (E3ME)'. The study presents and discusses a large variety of scenario modelling results by the year 2020 at the EU27 level. These results refer to, among others, energy savings, GHG emissions, the ETS carbon price, household electricity bills and to changes in some macro- or socio-economic outcomes such as GDP, inflation, employment or international trade. Finally, the study discusses some policy findings and implications, including options to enhance the effectiveness of some EE policies, in particular those having a potential adverse effect on the ETS carbon price.

  4. The impact of alcohol management practices on sports club membership and revenue.

    Science.gov (United States)

    Wolfenden, L; Kingsland, M; Rowland, B; Dodds, P; Sidey, M; Sherker, S; Wiggers, J

    2016-04-13

    Issue addressed: The aim of this study was to assess the impact of an alcohol management intervention on community sporting club revenue (total annual income) and membership (number of club players, teams and spectators). Methods: The study employed a cluster randomised controlled trial design that allocated clubs either an alcohol accreditation intervention or a control condition. Club representatives completed a scripted telephone survey at baseline and again ~3 years following. Demographic information about clubs was collected along with information about club income. Results: Number of players and senior teams were not significantly different between treatment groups following the intervention. The intervention group, however, showed a significantly higher mean number of spectators. Estimates of annual club income between groups at follow-up showed no significant difference in revenue. Conclusions: This study found no evidence to suggest that efforts to reduce alcohol-related harm in community sporting clubs will compromise club revenue and membership. So what?: These findings suggest that implementation of an intervention to improve alcohol management of sporting clubs may not have the unintended consequence of harming club viability.

  5. Revenue in reverse? An examination of reverse supply chain enabled revenue streams

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2016-01-01

    When original equipment manufacturers (OEMs) examine whether to implement a reverse supply chain (RSC) for their products, oftentimes the motive is cost savings or regulatory compliance. However, a frequently overlooked but equally important benefit is the possibility for creating new revenue...

  6. Areva - Revenue up by 6% in the first half of 2009

    International Nuclear Information System (INIS)

    2009-01-01

    In Nuclear, the levels of activity among the various divisions and their contribution to revenues can vary significantly from one half of the year to the next, which affects relative group performance over the period in question. Like-for-like growth for the first half of 2008 had thus reached 18.6% compared to the first half of 2007, due to several positive events, in particular exceptional sales in Asia in the Front-End division, favourable seasonality in Services, and a very high concentration of production in Recycling (Back-End). These events, which resulted in achieving more than 80% of nuclear 2008 operating income in the first six months and about 48% of sales revenues, illustrate the non-representative nature of the half-year performance in terms of usual profitability profile of nuclear activities. As of June 30, 2009, AREVA had a backlog of 48.9 billion euro, up 28.2% compared to June 30, 2008 and a slight increase compared to end of year 2008. In Nuclear, the backlog of orders came to 42.9 billion euro at June 30, 2009, 32.7% ahead of figures for June 30, 2008. In Transmission and Distribution, the order backlog on June 30, 2009 came to 6.0 billion euro, an increase of 3.0% over one year. In the first half of 2009, AREVA recorded revenues of 6,522 million euro, representing a 5.7% rise (+2.8% like-for-like) compared to the first half of 2008. Revenues outside France were up 12% to 4,758 million euro or 73% of total revenues. In the first half, revenue from Nuclear businesses came to 3,906 million euro, remaining stable compared to the same period last year (-2.9% LFL). The Transmission and Distribution division recorded revenues of 2,614 million euro, up 14.5% (+12.5% LFL), illustrating a good flow in the order backlog for Products (+11.8% LFL) and Systems (+15.1% LFL). Sales revenue for the second quarter of 2009 rose to 3,519 million euro, for growth of 3.5% (+1.9% LFL) compared with the second quarter of 2008. The Nuclear division recorded sales

  7. Optimizing MPBSM Resource Allocation Based on Revenue Management: A China Mobile Sichuan Case

    Directory of Open Access Journals (Sweden)

    Xu Chen

    2015-01-01

    Full Text Available The key to determining the network service level of telecom operators is resource allocation for mobile phone base station maintenance (MPBSM. Given intense market competition and higher consumer requirements for network service levels, an increasing proportion of resources have been allocated to MPBSM. Maintenance costs account for the rising fraction of direct costs, and the management of MPBSM resource allocation presents special challenges to telecom operators. China Mobile is the largest telecom operator in the world. Its subsidiary, China Mobile Sichuan, is the first in China to use revenue management in improving MPBSM resource allocation. On the basis of comprehensive revenue (including both economic revenue and social revenue, the subsidiary established a classification model of its base stations. The model scientifically classifies more than 25,000 base stations according to comprehensive revenue. China Mobile Sichuan also conducted differentiation allocation of MPBSM resources on the basis of the classification results. Furthermore, it optimized the assessment system of the telecom base stations to establish an assurance system for the use of MPBSM resources. After half-year implementation, the cell availability of both VIP base stations and total base stations significantly improved. The optimization also reduced economic losses to RMB 10.134 million, and enhanced customer satisfaction with network service by 3.2%.

  8. 40 CFR 80.205 - How is the annual refinery or importer average and corporate pool average sulfur level determined?

    Science.gov (United States)

    2010-07-01

    ... volume of gasoline produced or imported in batch i. Si=The sulfur content of batch i determined under § 80.330. n=The number of batches of gasoline produced or imported during the averaging period. i=Individual batch of gasoline produced or imported during the averaging period. (b) All annual refinery or...

  9. Annual Status Report (FY 2017): Composite Analysis for Low Level Waste Disposal in the Central Plateau of the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Weber, M. C.; Nichols, W. E.; Lehman, L. L.

    2018-04-05

    In accordance with U.S. Department of Energy (DOE) requirements in DOE M 435.1 Chg. 1, and as implemented by DOE/RL-2009-29, the DOE Richland Operations Office has prepared this annual summary of the Hanford Site Composite Analysis for fiscal year 2017.

  10. Annual mileage, driving violations, and accident involvement in relation to drivers' sex, age, and level of education

    NARCIS (Netherlands)

    Lourens, PF; Vissers, JAMM; Jessurun, M

    The paper presents results of some analyses on a Dutch database that contains disaggregated data on both the traffic system input variables of the driver population (characteristics of drivers, including their annual mileage) and the output variables of the driver population in terms of habitual

  11. Annual Status Report (FY2015) Composite Analysis for Low Level Waste Disposal in the Central Plateau of the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [CH2M Hill Plateau Remediation Company, Richland, WA (United States)

    2016-03-24

    In accordance with U.S. Department of Energy (DOE) requirements in DOE O 435.1, and as implemented by DOE/RL-2000-29, the DOE Richland Operations Office has prepared this annual summary of the Hanford Site Composite Analysis for fiscal year 2015.

  12. Annual Status Report (FY2013 Composite Analysis of Low Level Waste Disposal in the Central Plateau at the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [CH2M HILL Plateau Remediation Company, Richland, WA (United States)

    2014-03-25

    In accordance with U.S. Department of Energy (DOE) requirements in DOE O 435.1, 3 Chg. 11, and as implemented by DOE/RL-2000-29, Rev. 22, the DOE Richland Operations 4 Office (DOE-RL) has prepared this annual summary of the Hanford Site Composite Analysis 5 for fiscal year (FY) 2013.

  13. Annual Status Report (FY2016) Composite Analysis for Low Level Waste Disposal in the Central Plateau of the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Weber, M. C. [INTERA, Inc., Austin, TX (United States); Nichols, W. E. [CH2M Hill Plateau Remediation Company, Richland, WA (United States)

    2017-03-14

    In accordance with U.S. Department of Energy (DOE) requirements in DOE O 435.1 and as implemented by DOE/RL-2009-29, the DOE Richland Operations Office has prepared this annual summary of the Hanford Site Composite Analysis for fiscal year 2016.

  14. Electric power annual 1998. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-04-01

    The purpose of this report, Electric Power Annual 1998 Volume 1 (EPAVI), is to provide a comprehensive overview of the electric power industry during the most recent year for which data have been collected, with an emphasis on the major changes that occurred. In response to the changes of 1998, this report has been expanded in scope. It begins with a general review of the year and incorporates new data on nonutility capacity and generation, transmission information, futures prices from the Commodity futures Trading commission, and wholesale spot market prices from the pennsylvania-new Jersey-Maryland Independent System Operator and the California Power Exchange. Electric utility statistics at the Census division and State levels on generation, fuel consumption, stocks, delivered cost of fossil fuels, sales to ultimate customers, average revenue per kilowatthour of electricity sold, and revenues from those retail sales can be found in Appendix A. The EPAVI is intended for a wide audience, including Congress, Federal and State agencies, the electric power industry, and the general public.

  15. Demographic change and income tax revenue in Germany: a microsimulation approach

    Directory of Open Access Journals (Sweden)

    Martin Beznoska

    2017-03-01

    Full Text Available As a result of high net migration, both Germany’s overall population and its workforce potential are currently growing. However, within a few years this demographic trend will be reversed, leading to a decline in population as a whole and especially in the number of those gainfully employed. In this paper, we use a population projection to apply a static ageing approach to German micro data. Then, we simulate income tax revenue with a microsimulation model for the future population. In 20 years’ time the annual price-adjusted income tax loss is estimated to be equal to € 18 billion or almost 7 per cent. This fall in income tax revenue resulting from a shrinking and ageing society will place a huge strain on public finances in Germany, an effect further enhanced by the shift of the tax burden from pension contributions to pension benefits.

  16. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

    Ensyn is a profitable commercial company which derives its revenues from the conversion of wood residues into liquid biofuel and chemicals. The technology, Rapid Thermal Processing (RTP (TM) )is based on extremely fast ''cracking'' of biomass which results in light liquid yields exceeding 70% by weight, from wood. Whether producing chemicals or liquid biofuel, the RTP plant is configured identically and operated essentially in the same mode. Chemicals production simply allows economical production to occur at a lower plant capacity, as low as 2 tonnes/day, than is feasible for a dedicated fuel plant (typically greater than 100 tonnes/day). Ensyn has developed the commercialisation of RTP TM from bench to industrial scale in 10 years. A variety of crative funding initiatives in the early years allowed for capital to be raised for R and D without the loss of intellectual property (IP). The transition years of technology demonstration, prior to full commercialisation, were funded by a blend of revenues from venture capital and public sources, and by quickly tapping into a niche market for RTP TM . The utilisation of the technology at the niche market scale opened the doors to the larger fuel and commodity markets. Once, again, both IP and control of the company were maintained during these years. Flexibility, creativity and expertise are necessary to understand the significance of various financing options (private investments, commercial banking and bond issues) and to integrate these options with various renewable energy, recycling and tax incentives. Understanding these options with various renewable energy, recycling and tax incentives is necessary. Understanding both the core and peripheral needs of the customer are essential in successfully advancing a commercial wood energy venture. Ensyn's experience in these areas is the focus of the paper. (Author)

  17. 76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

    Science.gov (United States)

    2011-05-27

    ... Revenue Procedure 99-17 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... information collection requirements related to Revenue Procedure 99-17, Mark to Market Election for.... OMB Number: 1545-1641. Revenue Procedure Number: Revenue Procedure 99-17. Abstract: This revenue...

  18. The Analysis of Nonstationary Time Series Using Regression, Correlation and Cointegration with an Application to Annual Mean Temperature and Sea Level

    DEFF Research Database (Denmark)

    Johansen, Søren

    There are simple well-known conditions for the validity of regression and correlation as statistical tools. We analyse by examples the effect of nonstationarity on inference using these methods and compare them to model based inference. Finally we analyse some data on annual mean temperature...... and sea level, by applying the cointegrated vector autoregressive model, which explicitly takes into account the nonstationarity of the variables....

  19. The analysis of nonstationary time series using regression, correlation and cointegration – with an application to annual mean temperature and sea level

    DEFF Research Database (Denmark)

    Johansen, Søren

    There are simple well-known conditions for the validity of regression and correlation as statistical tools. We analyse by examples the effect of nonstationarity on inference using these methods and compare them to model based inference. Finally we analyse some data on annual mean temperature...... and sea level, by applying the cointegrated vector autoregressive model, which explicitly takes into account the nonstationarity of the variables....

  20. Revenue management: a cost saver, not a cost center

    OpenAIRE

    Grier, Rachel

    2017-01-01

    Any hotelier operating today without the support of an automated revenue management system is working at a competitive disadvantage. Advanced revenue management solutions allow hotels to better predict demand, price their product offerings competitively and achieve the optimal business mix for their property as a result. Simply put, revenue management systems allow a hotel to attract the ideal guest, at the ideal price and via the ideal channel. November 2nd, 2017

  1. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

    The effects of oil and gas production on jobs and revenue are discussed. Some suggestions are presented that should provide the climate to increase jobs, add revenue and increase efficiency in state agencies within the producing states. Some of the ideas and suggestions are summarized. Some of these ideas include: how to extend the economic limits of marginal properties; how the states can encourage additional drilling without incurring loss of revenue; and the use of investment tax credits

  2. London-type congestion tax with revenue-recycling

    OpenAIRE

    Yukihiro Kidokoro

    2005-01-01

    Road pricing in London attracts a great deal of interest. A challenging aspect of the London scheme is that congestion tax revenue is used to upgrade public transit networks. Although Parry and Bento (2001) show that the total social surplus would increase if congestion tax revenues are used to cut labor taxes, political difficulties exist in implementing revenue-recycling between congestion taxes and labor taxes. Given such political difficulties, the London scheme seems to be very attractiv...

  3. The Connection Between House Price Appreciation and Property Tax Revenues*

    OpenAIRE

    Lutz, Byron F.

    2008-01-01

    This paper explores two aspects of the connection between property tax revenues and house prices. First, I estimate the elasticity of property tax revenues with respect to house prices. This elasticity does not necessarily equal one as governments may adjust effective tax rates to offset changes in property values. Second, I examine the timing of the relationship. Institutional features of the property tax make it unlikely that changes in house prices will immediately influence tax revenues. ...

  4. Bridging the gap between financial reporting and the revenue cycle.

    Science.gov (United States)

    Clark, Kari; Bang, Derek A

    2012-09-01

    Implementing a standardized financial reporting and revenue cycle monitoring platform can help healthcare organizations improve their net revenue reporting and budgeting processes. Consistent, standardized data help the finance office estimate accounts receivable reserves more accurately, streamline the month-end closing process, and strengthen internal controls. The benefits of standardizing the finance and revenue cycle functions are particularly significant in large organizations with multiple facilities, but even single-facility providers can benefit from improved communication between the business office and finance.

  5. AREVA annual results 2009

    International Nuclear Information System (INIS)

    2009-01-01

    AREVA expanded its backlog and increased its revenues compared with 2008, on strong installed base business and dynamic major projects, fostering growth in operating income of 240 million euros. As announced previously, Areva is implementing a financing plan suited to its objectives of profitable growth. The plan was implemented successfully in 2009, including the conclusion of an agreement, under very satisfactory terms, to sell its Transmission and Distribution business for 4 billion euros, asset sales for more than 1.5 billion euros, and successful bond issues of 3 billion euros. The plan will continue in 2010 with a capital increase, the completion of asset disposals and cost reduction and continued operational performance improvement programs. Areva bolstered its Renewable Energies business segment by supplementing its offshore wind power and biomass businesses with the acquisition of Ausra, a California-based leader in concentrated solar power technology. Despite the sale of T and D, Areva is maintaining its financial performance outlook for 2012: 12% average annual revenue growth to 12 billion euros in 2012, double digit operating margin and substantially positive free operating cash flow. Annual results 2009: - For the group as a whole, including Transmission and Distribution: Backlog: euros 49.4 bn (+2.5%), Revenues: euros 14 bn (+6.4%), Operating income: euros 501 m (+20.1%); - Nuclear and Renewable Energies perimeter: Backlog: euros 43.3 bn (+1.8%), Strong revenue growth: +5.4% to euros 8.5 bn, Operating income before provision for the Finnish project in the first half of 2009: euros 647 m, Operating income: euros 97 m, for a euros 240 m increase from 2008; - Net income attributable to equity holders of the parent: euros 552 m, i.e. euros 15.59 per share; - Net debt: euros 6,193 m; - Pro-forma net debt, including net cash to be received from the sale of T and D in 2010: euros 3,022 m; - Dividend of euros 7.06 per share to be proposed during the Annual

  6. The Analytical Instrumentarium for Predictive Analysis of Revenue from the Sale of Goods

    Directory of Open Access Journals (Sweden)

    Nosach Nataliia M.

    2017-12-01

    Full Text Available The article is aimed at elaborating recommendations on the selection of analytical instrumentarium for predictive analysis of revenue from the sale of goods, according to the nature of its seasonal changes. The necessity of carrying out predictive analysis of revenue from the sale of goods as an important component of its management is substantiated. The attention is focused on the necessity to use for predictive analysis of revenue from the sale of goods the trend-seasonal models which take into consideration both regularity and randomness of formation of values of levels of the series. A structural-logical model of technology of predictive analysis of revenue from the sale of goods has been proposed according to the nature of its seasonal changes. A number of criteria has been defined, which allow to reveal in a series of dynamics the presence of anomalous data, trend, and seasonal fluctuations. The iterative method of distribution of series of dynamics of revenue from the sale of goods by components has been tested. The recommendations on the choice of the trend model, which can be used to construct both point and interval predictions of the volume of proceeds from sale of goods, are provided.

  7. Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue.

    Science.gov (United States)

    Andreyeva, Tatiana; Chaloupka, Frank J; Brownell, Kelly D

    2011-06-01

    Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity. Our paper offers a method for estimating revenues from an excise tax on sugar-sweetened beverages that governments of various levels could direct towards obesity prevention. We construct a model projecting beverage consumption and tax revenues based on best available data on regional beverage consumption, historic trends and recent estimates of the price elasticity of sugar-sweetened beverage demand. The public health impact of beverage taxes could be substantial. An estimated 24% reduction in sugar-sweetened beverage consumption from a penny-per-ounce sugar-sweetened beverage tax could reduce daily per capita caloric intake from sugar-sweetened beverages from the current 190-200 cal to 145-150 cal, if there is no substitution to other caloric beverages or food. A national penny-per-ounce tax on sugar-sweetened beverages could generate new tax revenue of $79 billion over 2010-2015. A modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity. To the extent that at least some of the tax revenues get invested in obesity prevention programs, the public health benefits could be even more pronounced. Copyright © 2011 Elsevier Inc. All rights reserved.

  8. Financing renewable energy infrastructure: Formulation, pricing and impact of a carbon revenue bond

    International Nuclear Information System (INIS)

    Tang, Amy; Chiara, Nicola; Taylor, John E.

    2012-01-01

    Renewable energy systems depend on large financial incentives to compete with conventional generation methods. Market-based incentives, including state-level REC markets and international carbon markets have been proposed as solutions to increase renewable energy investment. In this paper we introduce and formulate a carbon revenue bond, a financing tool to complement environmental credit markets to encourage renewable energy investment. To illustrate its use, we value the bond by predicting future revenue using stochastic processes after analyzing historical price data. Three illustrative examples are presented for renewable energy development in three different markets: Europe, Australia and New Jersey. Our findings reveal that the sale of a carbon revenue bond with a ten year maturity can finance a significant portion of a project's initial cost. - Highlights: ► Current financial incentives for renewable energy in the US are inadequate. ► We introduce and structure a “carbon revenue bond” as an innovative financing tool. ► Stochastic models of environmental credit prices are used to illustrate bond pricing. ► Three examples illustrate revenue bond impact on initial cost of infrastructure.

  9. Sales revenue and data for the first quarter of 2007

    International Nuclear Information System (INIS)

    2007-04-01

    This document presents the Areva Group sales revenue and data for the first quarter of 2007: sales revenue stable at 2.47 billion Euro and anticipation of a significant increase in sales revenue for 2007. Other information concerns: the business trends (reform of the nuclear sector in Russia, Toshiba's acquisition of Westinghouse, reopening of the debate on the need to build new nuclear reactors by more than 60 countries), key events concerning Areva's operations during the first quarter (major marketing events, contracts and agreements, strategic developments), and detailed first quarter 2007 sales revenues (front-end division, reactors and services, back-end division, transmission and distribution division). (J.S.)

  10. Revenue comparisons for auctions when bidders have arbitrary types

    Directory of Open Access Journals (Sweden)

    Yeon-Koo Che

    2006-03-01

    Full Text Available This paper develops a methodology for characterizing expected revenue from auctions when bidders' types come from an arbitrary distribution. In particular, types may be multidimensional, and there may be mass points in the distribution. One application extends existing revenue equivalence results. Another application shows that first-price auctions yield higher expected revenue than second-price auctions when bidders are risk averse and face financial constraints. This revenue ranking extends to risk-averse bidders with general forms of non-expected utility preferences.

  11. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

    This paper examines how revenues from a natural resource interact with growth and welfare in an overlapping generations model with altruism. The revenues are allocated between public productive services and direct transfers to members of society by spending policies. We analyze how these policies...... influence the dynamics, and how the dynamics are influenced by the abundance of the revenue. Abundant revenues may harm growth, but growth and welfare can be oppositely affected. We also provide the socially optimal policy. Overall, the analysis suggests that variation in the strength of altruism...

  12. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-01-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  13. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-07-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  14. Economic turmoil, new administration to affect revenue cycle in 2009.

    Science.gov (United States)

    2009-01-01

    Healthcare revenue cycle leaders willface some pressing issues in 2009, including continuing economic turmoil, increasing numbers of underinsured patients, avoiding unreimbursable medical errors, and implementation of ICD-10.

  15. Fiscal Revenues in the European Union. A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Gheorghe Hurduzeu

    2014-12-01

    Full Text Available The objective of this paper is to analyze fiscal revenues registered by the European Union member states in order to determine groups with similar fiscal structures, their composition and to identify the similarities that characterize European countries in this respect. The research conducted in this paper is relevant especially for countries as Romania, which is in the process of adopting the European single currency, as is allows us to determine which countries are similar in terms of fiscal structure so that the comparison is carried out mainly with those countries. The analysis of European fiscal structures allows a better identification of tax preferences within the European Union and highlights the types of taxation that would allow leeway in implementing long term fiscal strategies, which could lead to improvements in macroeconomic dynamics registered by each member state and also at Union level.

  16. Revenue Share between Layers and Investment Incentive for ISP in the Internet Market

    Science.gov (United States)

    Unno, Masaru; Xu, Hua

    In this paper, we consider a revenue-sharing and network investment problem between an Internet service provider (ISP) and a content provider (CP) by applying the dynamic agency theory. We formulate the problem as the principal-agent problem where the ISP is the principal and the CP is the agent. The principal-agent problem is transformed to a stochastic optimal control problem in which the objectives of ISP are to find an optimal revenue-sharing strategy and a network investment strategy, and to advise an incentive compatible effort level to the CP. The sufficient conditions for the existence of the optimal revenue-sharing strategy, the optimal investment strategy and the incentive compatible effort to the CP are obtained. A numerical example is solved to show the existence of such strategies. The practical implications of the results obtained in the paper will also be discussed.

  17. Combining free and paid: Revenue models in the Apple app store

    NARCIS (Netherlands)

    van Angeren, J.; Podoynitsyna, K.S.; Langerak, F.

    2016-01-01

    Value propositions in the mobile app industry tend to converge. In such a leveled playing field, apps tap into the configuration of their revenue model as a way to distinguish themselves. App developers face intricate decisions concerning what to charge for and what not, and if charged, what

  18. 49 CFR Appendix I to Subpart A of... - Revenue Need and Allocation to Traffic at Issue

    Science.gov (United States)

    2010-10-01

    ... system revenue needs of the traffic and cost study carriers, which, along with the financial data required in appendix B, will facilitate an analysis of the financial stability of these carriers, and (2... the operating ratios to present and restated levels as required in .3 Cost study. As indicated above...

  19. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

    As of June 30, 2008, AREVA's backlog stood at 38.1 billion euro, for 13.6% growth since June 30, 2007, with 9.9% growth in Nuclear and 40.7% growth in Transmission and Distribution. In Nuclear, the backlog came to 32.3 billion euro as of the end of June 2008. In the front end of the cycle, AREVA signed multi-year contracts in the first half of the year with Japanese and American utilities and with EDF, for a combined total of more than 1 billion euro. Of note in the back end of the cycle is the contract AREVA signed with the U.S. Department of Energy to build a MOX fuel fabrication facility. In Transmission and Distribution, the backlog came to 5.8 billion euro as of the end of period. A total of 3.2 billion euro in orders was booked in the first half, an increase of 20.0% year-on-year. The division won several important contracts, most notably a contract with Dubai Electricity (more than 130 million euro), a contract with National Grid and RTE for the renovation of the IFA 2000 grid interconnection between France and Great Britain (more than 60 million euro), and, in the industrial field, a contract with Rio Tinto Alcan (close to 65 million euro). The group cleared revenue of 6.2 billion euro in the first half of 2008, up 14.8% (+16.4% like-for-like) compared with the first half of 2007. Sales outside France were up 14.3% to 4.2 billion euro or 68.6% of total sales; the latter were stable compared with the first half of 2007. All businesses were up, with growth of 15.9% in Nuclear operations (+19.1% LFL1) - particularly in Reactors and Services (+31.3% LFL1) - and 13.0% growth in Transmission and Distribution operations (+12.0% LFL T 1). Foreign exchange had a negative impact of 155 million euro, primarily due to the change in the U.S. dollar in relation to the euro. Changes in the consolidated group had a positive impact of 97 million euro, mainly reflecting acquisitions in the Transmission and Distribution division and in Renewable Energies. Sales revenue for

  20. Effects of a Birth Hospital's Neonatal Intensive Care Unit Level and Annual Volume of Very Low-Birth-Weight Infant Deliveries on Morbidity and Mortality.

    Science.gov (United States)

    Jensen, Erik A; Lorch, Scott A

    2015-08-01

    The annual volume of deliveries of very low-birth-weight (VLBW) infants has a greater effect on mortality risk than does neonatal intensive care unit (NICU) level. The differential effect of these hospital factors on morbidity among VLBW infants is uncertain. To assess the independent effects of a birth hospital's annual volume of VLBW infant deliveries and NICU level on the risk of several neonatal morbidities and morbidity-mortality composite outcomes that are predictive of future neurocognitive development. Retrospective, population-based cohort study (performed in 2014) of all VLBW infants without severe congenital anomalies delivered in all hospitals in California, Missouri, and Pennsylvania between January 1, 1999, and December 31, 2009 (N = 72,431). Risk-adjusted odds ratios and risk-adjusted probabilities were determined by logistic regression. The primary study outcomes were the individual composites of death or bronchopulmonary dysplasia, necrotizing enterocolitis, retinopathy of prematurity, and severe intraventricular hemorrhage. Among the 72,431 VLBW infants in the present study, birth at a hospital with 10 or less deliveries of VLBW infants per year was associated with the highest risk-adjusted probability of death (15.3% [95% CI, 14.4%-16.3%]), death or severe intraventricular hemorrhage (17.5% [95% CI, 16.5%-18.6%]), and death or necrotizing enterocolitis (19.3% [95% CI, 18.1%-20.4%]). These complications were also more common among infants born at hospitals with a level I or II NICU compared with infants delivered at hospitals with a level IIIB/C NICU. The risk-adjusted probability of death or retinopathy of prematurity was highest among infants born at hospitals with a level IIIB/C NICU and lowest among infants born at hospitals with a level IIIA NICU. When the effects of NICU level and annual volume of VLBW infant deliveries were evaluated simultaneously, the annual volume of deliveries was the stronger contributor to the risk of death, death or

  1. Revenue Risk of U.S. Tight-Oil Firms

    Directory of Open Access Journals (Sweden)

    Luis Mª Abadie

    2016-10-01

    Full Text Available American U.S. crude oil prices have dropped significantly of late down to a low of less than $30 a barrel in early 2016. At the same time price volatility has increased and crude in storage has reached record amounts in the U.S. America. Low oil prices in particular pose quite a challenge for the survival of U.S. America’s tight-oil industry. In this paper we assess the current profitability and future prospects of this industry. The question could be broadly stated as: should producers stop operation immediately or continue in the hope that prices will rise in the medium term? Our assessment is based on a stochastic volatility model with three risk factors, namely the oil spot price, the long-term oil price, and the spot price volatility; we allow for these sources of risk to be correlated and display mean reversion. We then use information from spot and futures West Texas Intermediate (WTI oil prices to estimate this model. Our aim is to show how the development of the oil price in the future may affect the prospective revenues of firms and hence their operation decisions at present. With the numerical estimates of the model’s parameters we can compute the value of an operating tight-oil field over a certain time horizon. Thus, the present value (PV of the prospective revenues up to ten years from now is $37.07/bbl in the base case. Consequently, provided that the cost of producing a barrel of oil is less than $37.07 production from an operating field would make economic sense. Obviously this is just a point estimate. We further perform a Monte Carlo (MC simulation to derive the risk profile of this activity and calculate two standard measures of risk, namely the value at risk (VaR and the expected shortfall (ES (for a given confidence level. In this sense, the PV of the prospective revenues will fall below $22.22/bbl in the worst 5% of the cases; and the average value across these worst scenarios is $19.77/bbl. Last we undertake two

  2. THE ROLE AND IMPORTANCE OF ACCESSIBILITY IN CONSTITUTION OF STATE BUDGET REVENUE IN ROMANIA AND IN THE OTHER MEMBER STATES OF THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2017-08-01

    Full Text Available The work is topical even though there have been many concerns over the time of the importance of revenues collected from excises at the level of the state budget in Romania and in other EU Member States. Due to the complex nature of the revenue generation to the state budget, the attempt to find the best modality of realizing the revenues to the state budget has not yet come to a solution. Regarding the objective of the paper, it is the exposition of the excise duty role in the constitution of the state budget revenues for the period 2010-2016 for Romania and for the period 2010-2015 for the European Union. The results of the excise tax analysis in establishing the state budget revenues in Romania for the period 2010- 2016 indicate that although in absolute terms the revenues realized to the state budget from excises increased by ROL 9,343.9 million, however, the influence generated in the gross domestic product If the level of excise duties in GDP was 317% at the level of 2016, this share was 3.37%. At European Union level, the share of excise tax in the average tax revenue is low (1.1%, but as it results from the content of the work in 2015 in Estonia there was a 13.2% level of the excise tax rate in the tax revenues, Well above the EU average, followed by Luxembourg (6.8% and Ireland (6.2%.

  3. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

    Funk, Joanna M; Verheyden, Charles N; Mahabir, Raman C

    2011-01-01

    The demand for cosmetic surgery and services has diminished with recent fluctuations in the economy. To stay ahead, surgeons must appreciate and attend to the fiscal challenges of private practice. A key component of practice economics is knowledge of the common methods of payment. To review methods of payment in a five-surgeon group practice in central Texas, USA. A retrospective chart review of the financial records of a cosmetic surgery centre in Texas was conducted. Data were collected for the five-year period from 2003 to 2008, and included the method of payment, the item purchased (product, service or surgery) and the dollar amount. More than 11,000 transactions were reviewed. The most common method of payment used for products and services was credit card, followed by check and cash. For procedures, the most common form of payment was personal check, followed by credit card and financing. Of the credit card purchases for both products and procedures, an overwhelming majority of patients (more than 75%) used either Visa (Visa Inc, USA) or MasterCard (MasterCard Worldwide, USA). If the amount of the individual transaction surpassed US$1,000, the most common method of payment transitioned from credit card to personal check. In an effort to maximize revenue, surgeons should consider limiting the credit cards accepted by the practice and encourage payment through personal check.

  4. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

    ... AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues... shall be included in profit and loss classification 8100, Nonoperating Income and Expense-Net, and the... for all air carrier groups and shall include all revenues from the United States Government as direct...

  5. Taxation and Revenues for Education. Education Partners Working Papers.

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

  6. Revenue Risk Modelling and Assessment on BOT Highway Project

    Science.gov (United States)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

    The infrastructure project which is considered as a public-private partnership approach under BOT (Build-Operate-Transfer) arrangement, such as a highway, is risky. Therefore, assessment on risk factors is essential as the project have a concession period and is influenced by macroeconomic factors and consensus period. In this study, pre-construction risks of a highway were examined by using a Delphi method to create a space for offline expert discussions; a fault tree analysis to map intuition of experts and to create a model from the underlying risk events; a fuzzy logic to interpret the linguistic data of risk models. The loss of revenue for risk tariff, traffic volume, force majeure, and income were then measured. The results showed that the loss of revenue caused by the risk tariff was 10.5% of the normal total revenue. The loss of revenue caused by the risk of traffic volume was 21.0% of total revenue. The loss of revenue caused by the force majeure was 12.2% of the normal income. The loss of income caused by the non-revenue events was 6.9% of the normal revenue. It was also found that the volume of traffic was the major risk of a highway project because it related to customer preferences.

  7. Costs and revenues of investment in enterprise-related schooling.

    NARCIS (Netherlands)

    Hartog, J.; Groot, W.J.N.; Oosterbeek, H.

    1994-01-01

    In this paper, a general specification of the wage equation is used to derive a marginal revenue equation for enterprise-related schooling. The optimal amount of investment in enterprise-related schooling is found by equating the marginal revenues and marginal costs. For the empirical analysis, the

  8. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

    Research in Hospitality Management is co-published by NISC (Pty) Ltd and ... The concept of revenue management is widely adopted in various industries including the hospitality industry. ... of three main areas: firstly, pricing strategy; secondly, inventory ... essence of revenue management, however, is in many cases.

  9. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ... Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border Protection, Department of Homeland... substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject...

  10. Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

    Science.gov (United States)

    Bowers, Betsy; Fulcher, Rebecca

    2010-01-01

    Revenue generation is a challenge faced by museums in today's economy. The authors encourage educators to take on a larger role in establishing new revenue streams. By applying Jim Collins' "Hedgehog Concept," their unique knowledge of audiences, and their strong ability to work in teams, educators can rethink what they've always done to influence…

  11. Revenue management under customer choice behaviour with cancellations and overbooking

    NARCIS (Netherlands)

    Sierag, D.D.; Koole, G.M.; Mei, van der R.D.; Zwart, B.; Rest, van der J.I.

    2015-01-01

    In many application areas such as airlines and hotels a large number of bookings are typically cancelled. Explicitly taking into account cancellations creates an opportunity for increasing revenue. Motivated by this we propose a revenue management model based on Talluri and van Ryzin (2004) that

  12. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

    ... accounts in the settlement process. (See also § 32.4999(e)). To the extent that the charges and credits resulting from a settlement process can be identified by Local Network Services Revenue account they shall... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

  13. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched access revenue. (a) This account shall consist of federally and state tariffed charges assessed to... and state tariffed charges. Such subsidiary record categories shall be reported as required by part 43...

  14. 76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2011-02-04

    ... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service Agency, USDA. ACTION: Final rule. SUMMARY: This rule implements the Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation and Energy Act of 2008 (the 2008 Farm...

  15. 75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2010-07-16

    ... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service... to implement the new Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation, and Energy Act of 2008 (the 2008 Farm Bill). The purpose of the program is to...

  16. Revenue Sharing: An Assessment of Current Policies at UK Universities

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

    The transfer of academic technologies to industry is an important process underpinning innovation and economic development. Various approaches have been adopted by universities to encourage academics to participate in commercial activities. Many have implemented revenue sharing policies, through which the revenues generated from university-owned…

  17. Funding California Schools: The Revenue Limit System. Technical Appendices

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

    This document presents the technical appendices accompanying the report, "Funding California Schools: The Revenue Limit System." Included are: (1) Revenue Limit Calculation and Decomposition; (2) Data and Methods; and (3) Base Funding Alternative Simulation Results. (Contains 5 tables and 26 footnotes.) [For the main report,…

  18. Impedes to effective collection of local government revenue and ...

    African Journals Online (AJOL)

    However, the inability of these institutions to effectively collect revenue in Cameroon has hampered service delivery. Following the case of the Wum Central Council, the study holds that tax evasion and defaulting, migration and the diversion of revenue to other Local Government areas as well as underpayments of court ...

  19. Vertical integration strategies: revenue effects in hospital and Medicare markets.

    Science.gov (United States)

    Cody, M

    1996-01-01

    The purpose of this study was to evaluate the revenue effects of seven vertically integrated strategies on California hospitals. The strategies investigated were managed care contracts, physician affiliations, ambulatory care, ambulatory surgery, home health services, inpatient rehabilitation, and skilled nursing care. The study population included 242 not-for-profit hospitals in continuous operation from 1983 to 1990. Many hospitals developed vertically integrated programs in the 1980s as inpatient utilization fell in response to the Medicare Prospective Payment program. Net revenue rose on average by $2,080 from 1983 to 1990, but fell by $2,421 from the Medicare program. On the whole, the more physicians affiliated with a hospital, the higher the net revenue. However, in the Medicare population, the number of managed care contracts was significant. The pre-hospital strategies generated significant revenue, while the post-hospital strategies did not. In the Medicare program, inpatient rehabilitation significantly reduced revenue.

  20. Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

    Directory of Open Access Journals (Sweden)

    Amr M. Khamis

    2016-10-01

    Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

  1. Gasoline taxes and revenue volatility: An application to California

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

    This paper examines how applying different combinations of excise and sales taxes on motor fuels impact the volatility of retail fuel prices and tax revenues. Two features of gasoline and diesel markets make the choice of tax mechanism a unique problem. First, prices are very volatile. Second, demand for motor fuels is extremely inelastic. As a result, fuel expenditures vary substantially over time. Tying state revenues to these expenditures, as is the case with a sales tax, results in a volatile stream of revenue which imposes real costs on agents in an economy. On July 1, 2010, California enacted Assembly Bill x8-6, the “Gas Tax Swap”, increasing the excise tax and decreasing the sales tax on gasoline purchases. While the initial motivation behind the revenue neutral swap was to provide the state with greater flexibility within its budget, we highlight that this change has two potentially overlooked benefits; it reduces retail fuel price volatility and tax revenue volatility. Simulating the monthly fuel prices and tax revenues under alternative tax policies, we quantify the potential reductions in revenue volatility. The results reveal that greater benefits can be achieved by going beyond the tax swap and eliminating the gasoline sales tax entirely. - Highlights: • We examine how gasoline taxes affect government revenue volatility. • We simulate the impact of California's Gasoline Tax Swap policy. • Sales taxes are shown to magnify price volatility and government revenue volatility. • A pure excise tax policy results in less volatile fuel prices and state revenues. • We argue that reductions in both forms of volatility are welfare enhancing

  2. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-303

    Science.gov (United States)

    Cornman, Stephen Q.

    2015-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2012.1. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals by state and the 100…

  3. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-303

    Science.gov (United States)

    Cornman, Stephen Q.

    2016-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2013. Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals by state and the 100…

  4. Determination of Radon Level in Drinking Water in Mehriz Villages and Evaluation the Annual Effective Absorbed Dose

    Directory of Open Access Journals (Sweden)

    Mohammad Malakootian

    2015-03-01

    Results: Radon concentrations of samples ranged from 0.187 BqL-1 to 14.8 BqL-1.These results were related to samples No.12 and 9 and also to aqueducts of Tang-e-chenar and Malekabad village respectively. Based on the amount of radon in the sample, the lowest annual effective absorbed dose through drinking water or breathing(In an environment where water was used was 0.0005msv/y and the maximum amount was 0.04msv/y. Conclusion: Apart from samples No.9 and 16 that were elated to the aqueduct of Malekabad village and a private well in Dare Miankoohvillagehaving48 persons as total population, Radon concentrations of other samples used by people of Mehriz villages as drinking water was low and less than permitted limit set by the Environmental Protection Agency of United States of America.

  5. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Science.gov (United States)

    2010-12-16

    ... required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently... Corporations, and Revenue Procedure 2004-48, Deemed Corporate Election for Late Electing S Corporations. DATES...-45, Late Election Relief for S Corporations, and Revenue Procedure 2004-48, Deemed Corporate Election...

  6. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

    Science.gov (United States)

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

    Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

  7. Illicit cigarette consumption and government revenue loss in Indonesia.

    Science.gov (United States)

    Ahsan, Abdillah; Wiyono, Nur Hadi; Setyonaluri, Diahhadi; Denniston, Ryan; So, Anthony D

    2014-11-19

    Illicit cigarettes comprise more than 11% of tobacco consumption and 17% of consumption in low- and middle-income countries. Illicit cigarettes, defined as those that evade taxes, lower consumer prices, threaten national tobacco control efforts, and reduce excise tax collection. This paper measures the magnitude of illicit cigarette consumption within Indonesia using two methods: the discrepancies between legal cigarette sales and domestic consumption estimated from surveys, and discrepancies between imports recorded by Indonesia and exports recorded by trade partners. Smuggling plays a minor role in the availability of illicit cigarettes because Indonesians predominantly consume kreteks, which are primarily manufactured in Indonesia. Looking at the period from 1995 to 2013, illicit cigarettes first emerged in 2004. When no respondent under-reporting is assumed, illicit consumption makes up 17% of the domestic market in 2004, 9% in 2007, 11% in 2011, and 8% in 2013. Discrepancies in the trade data indicate that Indonesia was a recipient of smuggled cigarettes for each year between 1995 and 2012. The value of this illicit trade ranges from less than $1 million to nearly $50 million annually. Singapore, China, and Vietnam together accounted for nearly two-thirds of trade discrepancies over the period. Tax losses due to illicit consumption amount to between Rp 4.1 and 9.3 trillion rupiah, 4% to 13% of tobacco excise revenue, in 2011 and 2013. Due to the predominance of kretek consumption in Indonesia and Indonesia's status as the predominant producer of kreteks, illicit domestic production is likely the most important source for illicit cigarettes, and initiatives targeted to combat this illicit production carry the promise of the greatest potential impact.

  8. Areva at September 30, 2012: Backlog at a record level of euros 47 bn (+10.1% year on year). Revenue up sharply to euros 6.542 bn (+10.0% compared with September 2011, +8.5% like for like)

    International Nuclear Information System (INIS)

    Marie, Patricia; Briand, Pauline; Thebault, Alexandre; Rosso, Jerome; Scorbiac, Marie de; Repaire, Philippine du

    2012-01-01

    AREVA generated consolidated revenue of 6.542 billion euros over the first nine months of 2012, representing growth of 10.0% (+8.5% growth like for like) compared with the same period in 2011. Revenue growth was fueled by a 7.0% increase in recurring business (+5.6% like for like) and ramp-up of the renewable business. Revenue from nuclear operations was 6.035 billion euros over the first nine months of 2012, compared with 5.731 billion euros for the first nine months of 2011, representing a 5.3% increase (+3.9% like for like). Like for like, revenue was led by the Mining BG (+28.0%), the Reactors and Services BG (+2.1%) and the Back End BG (+11.8%), offsetting the downturn in business in the Front End BG (-12.1%). Revenue was up 272% like for like in renewable energies. Foreign exchange had a positive impact of 130 million euros over the period. The change in consolidation scope had a negative impact of 52 million euros. Revenue growth was balanced between France and internationally, reflecting AREVA's ability to capture market opportunities while capitalizing on long-standing relations with its customers. Sales revenue for the third quarter of 2012 was 2.214 billion euros, an increase of 13.4% (+12.4% like for like) compared with the third quarter of 2011. Foreign exchange had a positive impact of 52 million euros over the period, while the change in consolidation scope had a negative impact of 34 million euros. At September 30, 2012, the consolidated backlog for the nuclear and renewable energy businesses was the highest since the Group was established, at a total of 47 billion euros. This represents an increase of 10.1% in relation to September 30, 2011 (42.7 billion euros) and an increase of 4.1% in relation to June 30, 2012 (45.2 billion euros). The increase is attributable mainly to the Mining, Front End and Reactors and Services BGs. Order intakes over the first nine months of the year were up 87% compared with first nine months of 2011. Order cancellations

  9. Annual Status Report (FY2009) Composite Analysis of Low-Level Waste Disposal in the Central Plateau at the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [CH2M HILL Plateau Remediation Company, Richland, WA (United States)

    2010-02-10

    In accordance with the U.S. Department of Energy (DOE) requirements in DOE O 435.1, Radioactive Waste Management, and implemented by DOE/RL-2000-29, Maintenance Plan for the Composite Analysis of the Hanford Site, Southeast Washington, the DOE Richland Operations Office has prepared this annual status report for fiscal year (FY) 2009 of PNNL-11800, Composite Analysis for the Low-Level Waste Disposal in the 200-Area Plateau of the Hanford Site, hereafter referred to as the Composite Analysis.

  10. Annual Status Report (FY2010) Composite Analysis of Low-Level Waste Disposal in the Central Plateau at the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [CH2M HILL Plateau Remediation Company, Richland, WA (United States)

    2011-01-11

    In accordance with the U.S. Department of Energy (DOE) requirements in DOE O 435.1 Chg 1, Radioactive Waste Management, and implemented by DOE/RL-2000-29, Maintenance Plan for the Composite Analysis of the Hanford Site, Southeast Washington, the DOE Richland Operations Office (DOE-RL), also known as RL, has prepared this annual status report for fiscal year (FY) 2010 of PNNL-11800, Composite Analysis for Low-Level Waste Disposal in the 200 Area Plateau of the Hanford Site, hereafter referred to as the Composite Analysis.

  11. The growth of government annual budget through taxes collection

    Science.gov (United States)

    Maiga, Sekou; Xu, Feng Ju

    2017-09-01

    In this case study we examine the relationship between the collection of taxes and the growth of government annual revenues (case of republic of Mali). Taxation is the most important source of revenue for modern governments, typically accounting for ninety percent or more of their income, Taxes revenues has contributed a big chunk of funds to the Malian Treasury, about 40%, with our focus being on the years (2012-2017). The primary economic goals of developing countries are to increase the rate of economic growth and hence per capita income, which leads to a higher standard of living. Government needs money to be able to execute its social obligations to the public and these social obligations include but not limited to the provision of infrastructure and social services. Progressive tax rate can be employed to achieve equitable distribution of resources. After economic modeling and estimation, we realized that there is a positive correlation between taxes collection changes and the government annual revenue.

  12. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Science.gov (United States)

    2012-02-09

    ... Revenue Procedure 99-50 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Revenue Procedure 99-50, Combined Information Reporting. DATES: Written comments should be received on or... Number: Revenue Procedure 99-50. Abstract: Revenue Procedure 99-50 permits combined information reporting...

  13. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Science.gov (United States)

    2011-05-25

    ... Revenue Procedure 99-21 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for...: Disability Suspension. OMB Number: 1545-1649. Revenue Procedure Number: Revenue Procedure 99-21. Abstract: Revenue Procedure 99-21 describes the information that is needed to establish a claim that a taxpayer was...

  14. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-0 Revenue Act of 1978...

  15. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

    ... Rules § 601.102 Classification of taxes collected by the Internal Revenue Service. (a) Principal... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Classification of taxes collected by the Internal Revenue Service. 601.102 Section 601.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  16. Dynamic relationships between oil revenue, government spending and economic growth in Oman

    Directory of Open Access Journals (Sweden)

    Ahmad Hassan Ahmad

    2015-07-01

    Full Text Available This paper investigates the short-run and long-run relationships between three main macroeconomic variables in Oman using the Johansen multivariate co-integration techniques as well as the stationary VAR for the period between 1971 and 2013. The results indicate that there is a long-run relationship between these three macroeconomic variables; the real GDP, the real government expenditure and the real oil revenues. The estimated coefficients for the real oil revenues and the real government expenditure are correctly signed and statistically significant at 5% level. Both variables depict positive relationship with GDP which are 0.672 and 0.872 respectively. The impulse response functions and the variance decomposition from the stationary VAR show that these variables are very important to the short-run dynamics of the Omani economy. Overall, government expenditure appears to be the main source for economic growth in long-run, and in short run variations in government expenditure are generally derived by oil revenue shocks. Therefore, the volatility in oil revenue requires public expenditure management reforms and the need to diversify income sources in order to enhance economic stability and growth.

  17. Increased Use of Care Management Processes and Expanded Health Information Technology Functions by Practice Ownership and Medicaid Revenue.

    Science.gov (United States)

    Rodriguez, Hector P; McClellan, Sean R; Bibi, Salma; Casalino, Lawrence P; Ramsay, Patricia P; Shortell, Stephen M

    2016-06-01

    Practice ownership and Medicaid revenue may affect the use of care management processes (CMPs) for chronic conditions and expansion of health information technology (HIT). Using a national cohort of medical practices, we compared the use of CMPs and HIT from 2006/2008 to 2013 by practice ownership and level of Medicaid revenue. Poisson regression models estimated changes in CMP use, and linear regression estimated changes in HIT, by practice ownership and Medicaid patient revenue, controlling for other practice characteristics. Compared with physician-owned practices, system-owned practices adopted a greater number of CMPs and HIT functions over time (p < .001). High Medicaid revenue (≥30.0%) was associated with less adoption of CMPs (p < .001) and HIT (p < .01). System-owned practices (p < .001) and community health centers (p < .001) with high Medicaid revenue were more likely than physician-owned practices with high Medicaid revenue to adopt CMPs over time. System and community health center ownership appear to help high Medicaid practices overcome CMP adoption constraints. © The Author(s) 2015.

  18. Electric power annual, 1991

    International Nuclear Information System (INIS)

    1993-01-01

    The Electric Power Annual is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. The 1991 edition has been enhanced to include statistics on electric utility demand-side management and nonutility supply. ''The US Electric Power Industry at a Glance'' section presents a profile of the electric power industry ownership and performance, and a review of key statistics for the year. Subsequent sections present data on generating capability, including proposed capability additions; net generation; fossil-fuel statistics; electricity sales, revenue, and average revenue per kilowatthour sold; financial statistics; environmental statistics; electric power transactions; demand-side management; and nonutility power producers. In addition, the appendices provide supplemental data on major disturbances and unusual occurrences in US electricity power systems. Each section contains related text and tables and refers the reader to the appropriate publication that contains more detailed data on the subject matter. Monetary values in this publication are expressed in nominal terms

  19. Proceedings of the tenth annual DOE low-level waste management conference: Session 5: Waste characterization and quality assurance

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains six papers on various aspects of low-level radioactive waste management. Topics include quality assurance programs; source terms; waste characterization programs; and DOE's information network modifications. Individual papers were processed separately for the data base

  20. Annual Status Report (FY2008) Composite Analysis of Low-Level Waste Disposal in the Central Plateau at the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [Hanford Site (HNF), Richland, WA (United States)

    2009-12-18

    In accordance with the U.S. Department of Energy (DOE) requirements in DOE 0 435.1, Radioactive to be considered or purposes of Waste Management, and implemented by DOE/RL-2000-292, Maintenance Plan for the Composite Analysis of the Hanford Site, Southeast Washington, the DOE Richland Operations Office has prepared this annual report for fiscal year 2008 of PNNL-1 1800, Composite Analysis for the Low-Level Waste Disposal in the 200-Area Plateau of the Hanford Site, hereafter referred to as the Composite Analysis. The main emphasis of DOE/RL-2000-29 Is to identify additional data and information to enhance the Composite Analysis and the subsequent PNNL- 11800 Addendum, Addendum to Composite Analysis for Low-Level Waste Disposal in the 200 Area Plateau of the Hanford Site, hereafter referred to as the Addendum, and to address secondary issues identified during the review of the Composite Analysis.

  1. Revenue Improvement Through Demand-Dependent Pricing of Network Services

    National Research Council Canada - National Science Library

    Sanders, David

    2000-01-01

    ... of the expectation of rewards based upon variable demands. This work shows that revenue improvement can occur in this network environment when a dynamic pricing policy is applied as opposed to optimal static pricing...

  2. Revenue stream: How state taxes fund public services, amenities

    OpenAIRE

    Brye Steeves

    2009-01-01

    Each state has a portfolio with a varying assortment of revenue sources, such as income tax and sales tax, which are affected by the health of the economy. In down times, services get cut or taxes are raised.

  3. Costs and revenues associated with overweight trucks in Indiana.

    Science.gov (United States)

    2012-11-01

    This study estimated highway pavement and bridge damage costs, and analyzed the adequacy of permit revenues to cover these : costs. The study began with an extensive review of the literature on the subject, thus facilitating identification of the gap...

  4. Revisiting the relevance of economic theory to hotel revenue ...

    African Journals Online (AJOL)

    Keywords: economic theory, hotels, revenue management, Big Data, hospitality education ... and the ease and quality in which pricing information is delivered to ...... Cornell Hotel and Restaurant Administration Quarterly, 25(2), 27–40.

  5. Fishing Revenue-Intensity Raster Database, 2007-2012

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These revenue-intensity rasters were built as part of an effort to improve upon the spatial precision of self-reported Vessel Trip Report (VTR) fishing locations....

  6. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

    Full Text Available This paper addresses the problem of room pricing in hotels. We propose a hotel revenue management model based on dynamic pricing to provide hotel managers with a flexible and efficient decision support tool for room revenue maximization. The two pillars of the proposed framework are a novel optimization model, and a multi-class scheme similar to the one implemented in airlines. Our hypothesis is that this framework can overcome the limitations associated with the research gaps in pricing literature; and can also contribute significantly in increasing the revenue of hotels. We test this hypothesis on three different approaches, and the results show an increase in revenue compared to the classical model used in literature.

  7. Update on State and Local Revenue Loss From Internet Sales

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

    ... sales and use tax revenues. The scenarios showed that there is considerable uncertainty about the size of the impacts and how various assumptions about sales, compliance, and other factors contribute to that uncertainty...

  8. Determinants of Revenue Derived from Pineapple Marketing in Edo ...

    African Journals Online (AJOL)

    Determinants of Revenue Derived from Pineapple Marketing in Edo State, Nigeria. ... The results showed that an average pineapple marketer has a mean volume of 98 dozens and incurred a variable ... EMAIL FULL TEXT EMAIL FULL TEXT

  9. Oil Economy and the Revenue Allocation Debacle in Nigeria ...

    African Journals Online (AJOL)

    Oil Economy and the Revenue Allocation Debacle in Nigeria. ... This paper delves into one of the most controversial issues in the political economy of Nigeria. ... The paper conclude that, the drive for financial autonomy and sustainable ...

  10. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Bækgaard, Martin; Serritzlew, Søren

    2014-01-01

    subjected to tax limitations employ revenue-shifting strategies. In Denmark, however, these strategies are contingent on the specifics of the Danish intergovernmental system, which render central government grants an attractive object of revenue-shifting strategies. Our analysis thus helps identify......The literature on tax and expenditure limitations (TELs) shows how limiting the freedom of local governments to levy taxes may have considerable unexpected effects. Entities subjected to such limitations may, as their proponents hope, react by cutting expenditures and revenue, but they may also...... strategically change their revenue structure and increase reliance on income sources not subjected to limitations. However, these findings are overwhelmingly based on studies of state and local governments in the USA. Their relevance outside this empirical setting remains unclear. A study of Denmark, where...

  11. Estimated revenues of VAT and fuel tax on aviation

    Energy Technology Data Exchange (ETDEWEB)

    Korteland, M.; Faber, J.

    2013-07-15

    International aviation is exempt from VAT, both on their inputs (e.g. on fuel or aircraft) and on their revenues (e.g. on tickets). In the EU, aviation fuel is also exempt from the minimum fuel excise tariffs. This report calculates the potential revenues of VAT on tickets and fuel tax on jet fuel. If VAT were to be levied on tickets while other aviation taxes were simultaneously abolished, this would yield revenues in the order of EUR 7 billion. Excise duty on jet fuel would raise revenues in the order of EUR 20 billion. These figures do not take into account the impact of the cost increases on demand for aviation into account. Since higher costs will reduce demand, the estimates can be considered an upper bound.

  12. Proceedings of the eighth annual DOE low-level waste management forum: Executive summary, opening plenary session, closing plenary session, attendees

    International Nuclear Information System (INIS)

    1987-02-01

    The Eighth Annual DOE (Department of Energy) Low-Level Waste Management Forum was held in September 1986, in Denver, Colorado, to provide a forum for exchange of information on low-level radioactive waste (LLW) management activities, requirements, and plans. The one hundred ninety attendees included representatives from the DOE Nuclear Energy and Defense Low-Level Waste Management Programs, DOE Operations Offices and their contractors; representatives from the US Nuclear Regulatory Commission (NRC), US Environmental Protection Agency (EPA), US Geological Survey, and their contractors; representatives of states and regions responsible for development of new commercial low-level waste disposal facilities; representatives of utilities, private contractors, disposal facility operators, and other parties concerned with low-level waste management issues. Plenary sessions were held at the beginning and conclusion of the meeting, while eight concurrent topical sessions were held during the intervening two days. The meeting was organized by topical areas to allow for information exchange and discussion on current and future low-level radioactive waste management challenges. Session chairmen presented summaries of the discussions and conclusions resulting from their respective sessions. Selected papers in this volume have been processed for inclusion in the Energy Data Base

  13. Comparing sex steroid levels during the annual cycles of rainbow trout (Oncorhynchus mykiss) diploid female (XX) and triploid female (XXX) genotypic sex.

    Science.gov (United States)

    Espinosa, E; Josa, A; Gil, L; Malo, C; Mitjana, O

    2013-02-01

    In this study, the annual cycle of the gonadal steroids testosterone (T), 11-ketotestosterone (11-KT), 17β-estradiol (E2) and 17α, 20β-dihydroxy-4-pregnen-3-one (DHP) was determined using radioimmunoassay and then compared for two populations of rainbow trout, XX diploid females (n = 40) and XXX triploid females (n = 15). In females, E2 and DHP levels were found to be significantly related to body weight (r = 0.22513; p 0.001, respectively). In this group, E2 concentrations peaked in November (25.05 ng/ml), while maximum DHP levels, only measurable from October to April, were attained in February (64.14 ng/ml). No significant differences in hormone ranges related to egg output ability were observed. Finally, sex steroid concentrations were low in the triploid female XXX fish compared to the female XX population. Nevertheless, maximum T (33.85 ng/ml) and 11-KT (32.35 ng/ml) levels were recorded in January, for XXX. The levels for these two hormones are relatively high and are also significantly associated (r = 0.8430; p < 0.0001). Diploid females showed significantly higher levels of E2 than triploids over the 12-month study period. The female triploid fish produced the lowest steroid hormone levels, such that these would be the most suitable for human consumption. © 2012 Blackwell Verlag GmbH.

  14. Proceedings of the eighth annual DOE low-level waste management forum: Executive summary, opening plenary session, closing plenary session, attendees

    Energy Technology Data Exchange (ETDEWEB)

    1987-02-01

    The Eighth Annual DOE (Department of Energy) Low-Level Waste Management Forum was held in September 1986, in Denver, Colorado, to provide a forum for exchange of information on low-level radioactive waste (LLW) management activities, requirements, and plans. The one hundred ninety attendees included representatives from the DOE Nuclear Energy and Defense Low-Level Waste Management Programs, DOE Operations Offices and their contractors; representatives from the US Nuclear Regulatory Commission (NRC), US Environmental Protection Agency (EPA), US Geological Survey, and their contractors; representatives of states and regions responsible for development of new commercial low-level waste disposal facilities; representatives of utilities, private contractors, disposal facility operators, and other parties concerned with low-level waste management issues. Plenary sessions were held at the beginning and conclusion of the meeting, while eight concurrent topical sessions were held during the intervening two days. The meeting was organized by topical areas to allow for information exchange and discussion on current and future low-level radioactive waste management challenges. Session chairmen presented summaries of the discussions and conclusions resulting from their respective sessions. Selected papers in this volume have been processed for inclusion in the Energy Data Base.

  15. State Government Revenue Recovery from the Great Recession

    OpenAIRE

    James Alm; David L. Sjoquist

    2014-01-01

    The "Great Recession" lasted from December 2007 to June 2009, and it wreaked havoc on the revenues of state (and local) governments. While the U.S. economy has improved since the end of the Great Recession, state government revenues have in most cases still not completely recovered. We use various indicators to measure how different states have -- or have not -- recovered in the aftermath of the Great Recession, and we also attempt to explain why these different patterns of recovery have emer...

  16. Newspapers and Parties: How Advertising Revenues Created an Independent Press

    OpenAIRE

    Maria Petrova

    2009-01-01

    Does economic development promote media freedom? Do higher advertising revenues tend to make media outlets independent of political groups?in?uence? Using data on the 19th century American newspapers, I show that in places with higher advertising revenues, newspapers were more likely to be independent from political parties. Similar results hold when local advertising rates are instrumented by regulations on outdoor advertising and newspaper distribution. I also show that newly created newspa...

  17. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Drawback; internal-revenue tax. 10.3 Section 10.3... and Returned § 10.3 Drawback; internal-revenue tax. (a) Except as prescribed in § 10.1(f) or in... tax is imposed on the importation of like articles not previously exported from the United States or...

  18. India’s Revenue Deficit: A Challenge Ahead

    OpenAIRE

    Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

    2001-01-01

    A developing country like India needs revenue surplus for the capital investment at the same time to pursue the economic development through demand expansion it needs expenditure especially in the social sectors such as health, education etc,. The recent global economic crisis also compels India to induce the expenditure for sustainability of the growth that it has achieved recently. This also needs enormous expenditure. On the other hand, current expenditure over current revenue of an econom...

  19. Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

    The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cau...

  20. Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis

    OpenAIRE

    Miftahu Idris; Tunku Salhabinti Tunku Ahmad

    2017-01-01

    This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably, an insight that shows a precise influence or relationship between tax revenue and the nation’s growth can be regarded as a working tool for policymakers particularly in developing countries. In view of that, this pa...

  1. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

    Abstract. Past studies that have been undertaken on the responsiveness of Value Added Tax revenues to changes in GDP in Kenya have found a positive relationship. However, the studies omit key determinants of tax revenues, such as the nature of the tax system, institutional, demographic and structural features of the economy. Due to this omission, the estimated income elasticities are unreliable for planning purposes, a situation that might be responsible for the recurring budget deficits. The...

  2. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  3. Areva. Nine-month 2007 sales revenue and data

    International Nuclear Information System (INIS)

    2007-10-01

    The main information concerning the nine-month 2007 financial data of the Areva group is a steady growth of 9-month sales revenue, at euro 8.066 billion (+6.8% like-for-like), including euro 2.692 billion in the 3. quarter, i.e. +7.6% like-for-like. The group confirms its strong sales revenue growth objective for 2007

  4. An Improved Dynamic Programming Decomposition Approach for Network Revenue Management

    OpenAIRE

    Dan Zhang

    2011-01-01

    We consider a nonlinear nonseparable functional approximation to the value function of a dynamic programming formulation for the network revenue management (RM) problem with customer choice. We propose a simultaneous dynamic programming approach to solve the resulting problem, which is a nonlinear optimization problem with nonlinear constraints. We show that our approximation leads to a tighter upper bound on optimal expected revenue than some known bounds in the literature. Our approach can ...

  5. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

    Warnock-Smith, David; O'Connell, John Frankie; Maleki, Mahnaz

    2015-01-01

    The airline industry seems permanently embedded in producing thin margins and continuously combatting downward pressure on yields. To perpetuate the problem, the industry remains eclipsed with high cost structures and low barriers to entry. However, a new sizzling concept continues to counterbalance these effects in the form of ancillary revenues. Globally, these revenues have increased by 121% from 2010 to 2014 – and the trend is set to continue as carriers are quickly implementing structura...

  6. Poweo 2006 consolidated revenue at euro 244 million, up 121%; Poweo chiffre d'affaires 2006 de 244 millions euro, en hausse de 121%

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-01-15

    POWEO, the leading independent energy operator in France, presents in this document its key business indicators for the 4. quarter of 2006 and the full year: POWEO records again a strong rise of its annual revenue, exceeding its euro 220 million target. This progression relates to all the business components. The particularly soft climatic conditions recorded in France at the end of the year did not result in a significant fall of revenue compared to initial forecasts. The number of customer sites amounts to 80.300 at December 31, 2006, in progression of 23% compared to the end of 2005. The customer base remained overall stable during the second half of 2006, POWEO limiting voluntarily the acquisition of customers in electricity during the preparation of the opening to competition of the residential market due to take place on July 1, 2007. The gas customer base for its part more than doubled compared to end June 2006, with more than 5.000 customer sites transferred as at December 31, 2006. The Energy Management net margin, realised or un-realised, amounted to euro 49.7 million in 2006, recognised as revenue under IFRS standards. This includes the euro 22 million exceptional capital gain mentioned in previous financial releases in 2006, as well as a euro 7.9 million un-realised capital gain resulting from the transfer of some contracts into the Energy Management portfolio further to the capacity swap agreement with EDF announced publicly on January 3, 2007. The services provided by POWEO to its customers enjoy a high level of acceptance and represented revenue of euro 2.9 million in 2006. As from 2007, the revenue realised through these services will be presented separately from other components of revenue in order to better reflect its expected growth. The services offering will be indeed a key element of the marketing strategy of POWEO in the years to come, with a potentially significant impact on the results taking into account their level of gross margin which

  7. Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model

    Directory of Open Access Journals (Sweden)

    Yolande Jordaan

    2015-08-01

    Full Text Available This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis, the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in marginal rates on the revenue base and tax efficiency using a microsimulation (MS tax model. In this first paper on the research results, much attention is paid to the structure of the model and the way in which the database has been compiled. The model allows for the dissemination of individual taxpayers by income groups, gender, educational level, age group, etc. Simulations include a scenario with higher marginal rates which is also more progressive (as in the 1998/1999 fiscal year, in which case tax revenue increases but the increase is overshadowed by a more than proportional decrease in tax efficiency as measured by its deadweight loss. On the other hand, a lowering of marginal rates (to bring South Africa’s marginal rates more in line with those of its peers improves tax efficiency but also results in a substantial revenue loss. The estimated optimal individual tax to gross domestic product (GDP ratio in order to maximise economic growth (6.7 per cent shows a strong response to changes in marginal rates, and the results from this research indicate that a lowering of marginal rates would also move the actual ratio closer to its optimum level. Thus, the trade-off between revenue collected and tax efficiency should be carefully monitored when personal income tax reform is being considered.

  8. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Irfan Javaid Attari

    2014-10-01

    Full Text Available The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cause the economic growth?” or “Does tax revenue cause the capital market?”. The results demonstrate that there is a bidirectional casualty between tax revenue and economic growth; and a unidirectional causality from capital market to tax revenue. The estimated result shows that growth of Pakistan economy is strongly contributed from the high collection of direct tax revenue and the development of financial market activity. The findings of this paper have important implications to current and potential investors in Pakistan economy to understand the economic condition of Pakistan and to assist them in making their investment decision.

  9. Effect of smoke-free legislation on Ticino gastronomy revenue.

    Science.gov (United States)

    Schulz, Peter J; Hartung, Uwe; Fiordelli, Maddalena

    2012-12-01

    To provide evidence on the effects of smoke-free laws on gastronomy revenue in a European setting based on objective data. Damage to gastronomy revenue is a widely used argument against smoke-free legislation. Gastronomy revenue in Ticino is compared with the rest of Switzerland before and after Ticino banned smoking from gastronomy in April 2007, being the first (and at the time of the study only) Swiss canton to do that. The study uses breakdowns by cantons of taxable revenue of gastronomy branches and retailers (for comparison) provided by the Swiss tax authorities for the years 2005-2008. Revenues of restaurants and bars were not damaged by the Ticino smoke-free law. Decreases in Ticino happened before the smoke-free law came into effect. Evidence for night clubs is inconclusive. The absence of detrimental effects on restaurant and bar revenue corroborates the gist of research on the subject from other countries. The argument that the decline of bar and restaurant sales prior to the implementation of the ban might have occurred in anticipation of the new regulation is not considered tenable.

  10. Blueprint and Approach to Grow Revenue in Small Technology Companies

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2010-05-01

    Full Text Available This article examines a new approach to grow the revenue of small technology companies and technology startups. We name this new approach the business ecosystem approach. The article is organized into five sections. The first section provides a blueprint to grow revenue and an inventory of growth formulas that top management teams of small technology companies and founders of startups find useful. The second section briefly defines business ecosystems, keystones and platforms. The third section describes the business ecosystem approach to grow the revenue of small technology companies and technology startups. It compares the traditional and business ecosystem approaches to growing revenue; identifies when the business ecosystem approach works better than the traditional approach; explains what small companies and startups need to do to grow revenue using the business ecosystem approach; and describes the benefits and risks of implementing the business ecosystem approach. The fourth section compares three approaches to growing revenue and highlights the differences between i business ecosystems and development communities and ii the business ecosystem approach and outsourcing. The fifth section identifies the key decisions a small technology company or technology startup needs to make to become the keystone that anchors a business ecosystem.

  11. Confiscatory equalization : the intriguing case of Saskatchewan's vanishing energy revenues

    International Nuclear Information System (INIS)

    Courchene, T.J.

    2004-01-01

    This paper examined fiscal policies and factors that affect economic growth. In particular, it examined Saskatchewan's equalization entitlements for energy revenues and how Canada's equalization program confiscated the province's energy revenues for the fiscal year 2000-2001. It included an equalization primer that familiarized readers with the theory and practice of equalization. Several equations and tables relating to the mechanics of equalization were included along with a summary of equalization and tax-back rates that address the nature of tax-back rates that accompany the equalization formula. The author proposed alternative ways to reduce tax-backs such as the generic solution that applies to offshore energy revenues in Nova Scotia and Newfoundland. He also suggested ways in which some important fiscal inequities can be redressed. A remedy that can be applied immediately involves an equitable approach which allows the province to retain at least 30 per cent of its energy revenues. A long term remedy would require the implementation of comprehensive reform such as restoring equalization to its national average standard (NAS) roots, but where only 25 per cent of resource revenues would be eligible for equalization. It was suggested that the maximum equalization tax-back rate for each of Saskatchewan's energy revenue categories should not exceed 70 per cent. refs., tabs., figs

  12. Fifteenth annual U.S. Department of Energy low-level radioactive waste management conference: Agenda and abstracts

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1993-12-31

    The goal of the conference was to give the opportunity to identify and discuss low-level radioactive waste management issues, share lessons learned, and hear about some of the latest advances in technology. Abstracts of the presentations are arranged into the following topical sections: (1) Performance Management Track: Performance assessment perspectives; Site characterization; Modeling and performance assessment; and Remediation; (2) Technical Track: Strategic planning; Tools and options; Characterization and validation; Treatment updates; Technology development; and Storage; (3) Institutional Track: Orders and regulatory issues; Waste management options; Legal, economic, and social issues; Public involvement; Siting process; and Low-level radioactive waste policy amendment acts.

  13. Fifteenth annual U.S. Department of Energy low-level radioactive waste management conference: Agenda and abstracts

    International Nuclear Information System (INIS)

    1993-01-01

    The goal of the conference was to give the opportunity to identify and discuss low-level radioactive waste management issues, share lessons learned, and hear about some of the latest advances in technology. Abstracts of the presentations are arranged into the following topical sections: (1) Performance Management Track: Performance assessment perspectives; Site characterization; Modeling and performance assessment; and Remediation; (2) Technical Track: Strategic planning; Tools and options; Characterization and validation; Treatment updates; Technology development; and Storage; (3) Institutional Track: Orders and regulatory issues; Waste management options; Legal, economic, and social issues; Public involvement; Siting process; and Low-level radioactive waste policy amendment acts

  14. Proceedings of the tenth annual DOE low-level waste management conference: Session 4: Waste treatment minimization

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains eleven papers on various aspects of low-level radioactive waste management. Topics in this volume include: volume reduction plans; incentitives; and cost proposals; acid detoxification and reclamation; decontamination of lead; leach tests; West Valley demonstration project status report; and DOE's regional management strategies. Individual papers were processed separately for the data base

  15. Proceedings of the tenth annual DOE low-level waste management conference: Session 1: Institutional and regulatory issues

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains eleven papers on various aspects of low-level radioactive waste regulation. Topics include: EPA environmental standards; international exemption principles; the concept of below regulatory concern; envirocare activities in Utah; mixed waste; FUSRAP and the Superfund; and a review of various incentive programs. Individual papers are processed separately for the data base

  16. Proceedings of the Fifth Annual Participants' Information Meeting: DOE Low-Level Waste Management Program

    Energy Technology Data Exchange (ETDEWEB)

    1983-12-01

    The meeting consisted of the following six sessions: (1) plenary session I; (2) disposal technology; (3) characteristics and treatment of low-level waste; (4) environmental aspects and performance prediction; (5) overall summary sessions; and (6) plenary session II. Fifty two papers of the papers presented were processed for inclusion in the Energy Data Base. (ATT)

  17. Literacy at All Levels. Proceedings of the Annual Study Conference of the United Kingdom Reading Assn. (8th, Manchester, 1971).

    Science.gov (United States)

    Southgate, Vera, Ed.

    Edited versions of selected major papers presented at the July 1971 study conference of the United Kingdom Reading Association, which had the theme "Literacy at All Levels," are included in this book. This group defines literacy as "the mastery of our native language in all its aspects, as a means of communication," and…

  18. Proceedings of the tenth annual DOE low-level waste management conference: Session 6: Closure and decommissioning

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains eight papers on various aspects of low-level radioactive waste management. Topics include: site closure; ground cover; alternate cap designs; performance monitoring of waste trenches; closure options for a mixed waste site; and guidance for environmental monitoring. Individual papers were processed separately for the data base

  19. Proceedings of the tenth annual DOE low-level waste management conference: Session 2: Site performance assessment

    Energy Technology Data Exchange (ETDEWEB)

    1988-12-01

    This document contains twelve papers on various aspects of low-level radioactive waste management. Topics of this volume include: performance assessment methodology; remedial action alternatives; site selection and site characterization procedures; intruder scenarios; sensitivity analysis procedures; mathematical models for mixed waste environmental transport; and risk assessment methodology. Individual papers were processed separately for the database. (TEM)

  20. Proceedings of the tenth annual DOE low-level waste management conference: Session 2: Site performance assessment

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains twelve papers on various aspects of low-level radioactive waste management. Topics of this volume include: performance assessment methodology; remedial action alternatives; site selection and site characterization procedures; intruder scenarios; sensitivity analysis procedures; mathematical models for mixed waste environmental transport; and risk assessment methodology. Individual papers were processed separately for the database

  1. Proceedings of the eighth annual DOE low-level waste management forum: Technical Session 8, Future DOE low-level waste management

    International Nuclear Information System (INIS)

    1987-02-01

    This volume contains the following papers: (1) DOE Systems Approach and Integration; (2) Impacts of Hazardous Waste Regulation on Low-Level Waste Management; (3) Site Operator Needs and Resolution Status; and (4) Establishment of New Disposal Capacity for the Savannah River Plant. All papers have been processed for inclusion in the Energy Data Base. (AT)

  2. Determination of Radon Level in Drinking Water in Mehriz Villages and Evaluation the Annual Effective Absorbed Dose

    OpenAIRE

    Mohammad Malakootian; Hasan Salmani Marvast

    2015-01-01

    Introduction: Radon is one of the most radioactive elements that may be found in soil, air and water naturally. Presence of fault and also granitic rocks near the water sources can cause high radon levels in these water resources. Radon concentration of various drinking water sources And network In Mehriz Villages was measured from Anar- Mehriz fault and granite stone of Shirkooh area. Material and Methods: This was a cross sectional research that was conducted in fall of 2013 on the sourc...

  3. Proceedings of the tenth annual DOE low-level waste management conference: Session 3: Disposal technology and facility development

    International Nuclear Information System (INIS)

    1988-12-01

    This document contains ten papers on various aspects of low-level radioactive waste management. Topics include: design and construction of a facility; alternatives to shallow land burial; the fate of tritium and carbon 14 released to the environment; defense waste management; engineered sorbent barriers; remedial action status report; and the disposal of mixed waste in Texas. Individual papers were processed separately for the data base

  4. TENDENCIES IN THE DEVELOPMENT OF BUDGET REVENUES UNDER THE IMPACT OF TAX POLICY OF ROMANIA

    Directory of Open Access Journals (Sweden)

    DOBROTĂ GABRIELA

    2016-10-01

    Full Text Available Currently, the need to ensure sustainable development has become a central point of debates and of the economic policies. Obviously, the influence of the level of financial resources mobilized at the state level is crucial, reason for it is necessary to promote a sustainable fiscal policy. The purpose of this paper is to analyze the influence of fiscal policy measures on budget revenues, in terms of volume and their structure in Romania. Empirical researchs realised, reflected a longitudinal study that targeted budget income trends between 2006-2015, both in terms of total volume and in terms of revenues for each category of taxation. The results of this study demonstrate the use of a pro-cyclical fiscal policy, with negative effects in terms of the impact on the budget deficit and a poor correlation with other components of macroeconomic policy.

  5. The Revenue Side of a Universal Basic Income in the EU and Euro Area

    Directory of Open Access Journals (Sweden)

    Mencinger Jože

    2015-09-01

    Full Text Available This paper tries to answer the question of whether universal basic income on the European level is a realistic option or an illusion. As UBI implies a much larger EU budget and a redistribution of collected budget revenues, the chance of introducing UBI depends on the required redistribution – the larger the redistribution, the lower the chance. The chance is indirectly assessed by an exercise in which 50 percent of actual tax revenues generated by indirect taxes of member states is collected at the center and distributed equally to all citizens. Though the net costs to the rich are relatively modest, the results indicate that the idea of introducing UBI on the European level is an illusion.

  6. Extractive sectors and illicit financial flows: What role for revenue governance initiatives?

    OpenAIRE

    Le Billon, Philippe

    2011-01-01

    Countries highly dependent on natural resources are among the most severely affected by the problem of illicit financial flows. Despite a lack of definite studies proving the correlation between higher dependency on natural resources and higher levels of illicit flows, there are grounds to believe extractive industries’ revenues provide a large contribution to these flows. Most existing initiatives to address governance issues in extractive sectors have not been designed with the problem of i...

  7. Tobacco affordability, sales and excise revenues in the 28 European Union countries in 2011-2014

    OpenAIRE

    Konstantin Krasovsky

    2017-01-01

    Introduction The Guidelines for the FCTC Article 6 state: When establishing their levels of taxation, Parties should make tobacco products less affordable over time in order to reduce consumption. The objective is to estimate the impact of changes in tobacco affordability on tobacco consumption and tobacco excise revenues in 2011-2014 in 28 European Union countries. Material and Methods Tobacco affordability index was calculated using the Eurostat data on harmonized consumer price i...

  8. Impact of GDP and tax revenue on health care financing: An empirical investigation from Indian states

    OpenAIRE

    Deepak Kumar BEHERA; Umakant DASH

    2017-01-01

    This paper investigates the long run impact of GDP and tax revenue on public health care expenditure using panel FMOLS and DOLS models for sixteen major states of India over the period 1980-2013. This study is more relevant in order to measure the progress in universal health care financing across the states of India because states are heterogeneous in terms of health care spending, associated with low tax bases and low level of GDP growth. The empirical result shows that healt...

  9. Estimating the maximum potential revenue for grid connected electricity storage :

    Energy Technology Data Exchange (ETDEWEB)

    Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

    2012-12-01

    The valuation of an electricity storage device is based on the expected future cash flow generated by the device. Two potential sources of income for an electricity storage system are energy arbitrage and participation in the frequency regulation market. Energy arbitrage refers to purchasing (stor- ing) energy when electricity prices are low, and selling (discharging) energy when electricity prices are high. Frequency regulation is an ancillary service geared towards maintaining system frequency, and is typically procured by the independent system operator in some type of market. This paper outlines the calculations required to estimate the maximum potential revenue from participating in these two activities. First, a mathematical model is presented for the state of charge as a function of the storage device parameters and the quantities of electricity purchased/sold as well as the quantities o ered into the regulation market. Using this mathematical model, we present a linear programming optimization approach to calculating the maximum potential revenue from an elec- tricity storage device. The calculation of the maximum potential revenue is critical in developing an upper bound on the value of storage, as a benchmark for evaluating potential trading strate- gies, and a tool for capital nance risk assessment. Then, we use historical California Independent System Operator (CAISO) data from 2010-2011 to evaluate the maximum potential revenue from the Tehachapi wind energy storage project, an American Recovery and Reinvestment Act of 2009 (ARRA) energy storage demonstration project. We investigate the maximum potential revenue from two di erent scenarios: arbitrage only and arbitrage combined with the regulation market. Our analysis shows that participation in the regulation market produces four times the revenue compared to arbitrage in the CAISO market using 2010 and 2011 data. Then we evaluate several trading strategies to illustrate how they compare to the

  10. Effects of revenue from tourism on Montenegro's balance of payments

    Directory of Open Access Journals (Sweden)

    Veličković Maja R.

    2017-01-01

    Full Text Available Tourism is one of the most important industries in Montenegro, having several multiplier effects. Direct contribution of tourism to economic growth and development of Montenegro became even more important in the period after the outbreak of the global economic crisis. Due to low export competitiveness and high dependence of its economy on import, Montenegro has been facing high deficit in foreign trade and balance of payments for years. The article aims to analyze the trend of revenue from foreign tourists and to assess the effects of such revenue on overall changes to the current account of Montenegro's balance of payment. The results of the study show that in the period from 2008 onwards, growth of tourism revenue has lead to increased deficit in balance of payments. Since needs of tourists cannot be met from own sources, Montenegro has increased import of goods and services in the same period, which reduced total effects of tourism. In the years after the outbreak of the global economic crisis, the direct influence of tourism on increased surplus on the services subaccount within the current account of the balance of payments becomes even more important. Growth of tourism revenue leads to significantly higher surplus in the services subaccount, and therefore reduces the balance of payments deficit. Negative effects of tourism on goods import have been significantly reduced over the period, which allowed for a higher degree of coverage of trade deficit by tourism revenue. Increased revenue from foreign tourists at the same time causes higher growth of revenues from transport services, which has indirect positive effect on general changes in the current account of Montenegro's balance of payments.

  11. Estimation of annual effective dose from 226Ra 228Ra due to consumption of foodstuffs by inhabitants of high level natural radiation of Ramsar, Iran

    International Nuclear Information System (INIS)

    Fathivand, A.A.; Asefi, M.; Amidi, A.

    2005-01-01

    Full text: A knowledge of natural radioactivity in man and his environment is important since naturally occurring radionuclides are the major source of radiation exposure to man. Radioactive nuclides present in the natural environment enter the human body mainly through food and water.Besides, measurement of naturally occurring radionuclides in the environment can be used not only as a reference when routine releases from nuclear installation or accidental radiation exposures are assessed, but also as a baseline to evaluate the impact caused by non-nuclear activities. In Iran, measurement of natural and artificial radionuclides in environmental samples in normal and high-background radiation areas have been performed by some investigators but no information has been available on 226 Ra and 228 Ra in foodstuffs. Therefore we have started measurements of 226 Ra and 228 Ra in foodstuffs of Ramsar which is a coastal city in the north part of Iran and has been known as one of the world's high level natural radiation areas, using low level gamma spectrometry measurement system .The results from our measurements and food consumption rates for inhabitants of Ramsar city have been used for the estimation of annual effective dose due to consumption of foodstuffs by inhabitants of Ramsar city. A total of 33 samples from 11 different foodstuffs including root vegetables (beetroot), leafy vegetables (lettuce, parsley and spinach) and tea, meat,chicken, pea,broad bean, rice, and cheese were purchased from markets and were analyzed for their 226 Ra and 228 Ra concentrations. The highest concentrations of 226 Ra and 228 Ra were determined in tea samples with 1570 and 1140 mBq kg -1 respectively and the maximum estimated annual effective dose from 226 Ra and Ra due to consumption foodstuffs were determined to be 19.22 and 0.71 μSv from rice and meat samples respectively

  12. Output-based allocations and revenue recycling. Implications for the New Zealand Emissions Trading Scheme

    International Nuclear Information System (INIS)

    Lennox, James A.; Nieuwkoop, Renger van

    2010-01-01

    The New Zealand Emissions Trading Scheme (NZ ETS) is more comprehensive in its coverage of emissions than schemes introduced or proposed to date in any other country in that it includes agricultural greenhouse gases, which account for half of New Zealand's total emissions. But, motivated by concerns for the international competitiveness of emissions-intensive, trade-exposed industrial and agricultural activities, current legislation provides for substantial ongoing free allocations to such activities, linked to their output. Here we use a computable general equilibrium model to analyse the impacts of output-based allocation, given the possibility of recycling net revenues to reduce prior distorting taxes. Unlike previous modelling studies of alternative NZ ETS designs, we allow for a more realistic modelling both of capital and labour supply. We find that, as suggested by theoretical results, interactions between the ETS and existing taxes are important. Given any level of output-based allocation, the negative macroeconomic impacts can be reduced by recycling net revenues as efficiently as possible. Less obviously, we find that there may be an optimal non-zero level of output-based allocation. This optimal level increases as the carbon price and/or factor supply elasticities increase, but decreases if revenues are recycled with greater efficiency. (author)

  13. Output-based allocations and revenue recycling. Implications for the New Zealand Emissions Trading Scheme

    Energy Technology Data Exchange (ETDEWEB)

    Lennox, James A. [Landcare Research NZ, Lincoln (New Zealand); Nieuwkoop, Renger van [Center for Energy Policy and Economy, Zuerich (Switzerland)

    2010-12-15

    The New Zealand Emissions Trading Scheme (NZ ETS) is more comprehensive in its coverage of emissions than schemes introduced or proposed to date in any other country in that it includes agricultural greenhouse gases, which account for half of New Zealand's total emissions. But, motivated by concerns for the international competitiveness of emissions-intensive, trade-exposed industrial and agricultural activities, current legislation provides for substantial ongoing free allocations to such activities, linked to their output. Here we use a computable general equilibrium model to analyse the impacts of output-based allocation, given the possibility of recycling net revenues to reduce prior distorting taxes. Unlike previous modelling studies of alternative NZ ETS designs, we allow for a more realistic modelling both of capital and labour supply. We find that, as suggested by theoretical results, interactions between the ETS and existing taxes are important. Given any level of output-based allocation, the negative macroeconomic impacts can be reduced by recycling net revenues as efficiently as possible. Less obviously, we find that there may be an optimal non-zero level of output-based allocation. This optimal level increases as the carbon price and/or factor supply elasticities increase, but decreases if revenues are recycled with greater efficiency. (author)

  14. Alcohol industry and governmental revenue from young Australians.

    Science.gov (United States)

    Li, Ian W; Si, Jiawei

    2016-11-01

    Objective The aim of the present study was to estimate the revenues collected by government and industry from alcohol consumption by young Australians in 2010. Methods Statistical analyses were performed on data from the Australian National Drug Strategy Household Survey 2010 and alcohol data collected from an online retailer to calculate the proportion, frequency, quantity and revenues from alcohol consumption by young Australians. Results One-third of adolescents (12-17 years old) and 85% of young adults (18-25 years old) consume alcohol. More than half the adolescents' alcohol consumption is from ready-to-drink spirits. Revenue generated from alcohol consumption by 12-25 year olds is estimated at $4.8 billion in 2010 (2014 Australian dollars): $2.8 billion to industry (sales) and $2.0 billion to government (taxes). Conclusions Alcohol consumption by young Australians is prevalent, and young Australian drinkers consume alcohol in substantial amounts. The industry and taxation revenue from young drinkers is also considerable. It would be in the public interest to divert some of this revenue towards health initiatives to reduce drinking by young people, especially given the high societal costs of alcohol consumption. What is known about the topic? Australian adolescents aged 12-17 years consume substantial amounts of alcohol, and substantial amounts of revenue are generated from alcohol sales to them. What does this paper add? This paper provides recent estimates of alcohol consumption and revenue generated by Australian adolescents, and extends estimates to young adults aged 18-25 years. What are the implications for practitioners? A substantial proportion of Australian young people consume alcohol. The sales and taxation revenue generated from young people's drinking is substantial at A$4.8 billion in 2010 and is higher in real terms than estimates from previous studies. Some of the alcohol taxation revenue could be diverted to health promotion and education for

  15. Net lost revenue from DSM: State policies that work

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

    A key utility regulatory reform undertaken since 1989 allows utilities to recover the lost revenue incurred through successful operation of demand-side management (DSM) programs. Net lost revenue adjustment (NLRA) mechanisms are states preferred approach to lost revenue recovery from DSM programs. This paper examines the experiences states and utilities are having with the NLRA approach. The paper has three objectives: (1) determine whether NLRA is a feasible and effective approach to the lost-revenue disincentive for utility DSM programs, (2) identify the conditions linked to effective implementation of NLRA mechanisms and assess whether NLRA has changed utility investment behavior, and (3) suggest improvements to NLRA mechanisms. Contrary to the concerns raised by some industry analysts, our results indicate NLRA is a feasible approach. Seven of the ten states we studied report no substantial problems with their approach. We observe several conditions linked to effective NLRA implementation. Observed changes in utility investment behavior occur after implementation of DSM rate reforms, which include deployment of NLRA mechanisms. Utilities in states with lost revenue recovery invest more than twice as much in DSM as do utilities in other states.

  16. Microstructural properties of high level waste concentrates and gels with raman and infrared spectroscopies. 1997 annual progress report

    International Nuclear Information System (INIS)

    Agnew, S.F.; Coarbin, R.A.; Johnston, C.T.

    1997-01-01

    'Monosodium aluminate, the phase of aluminate found in waste tanks, is only stable over a fairly narrow range of water vapor pressure (22% relative humidity at 22 C). As a result, aluminate solids are stable at Hanford (seasonal average RH ∼20%) but are not be stable at Savannah River (seasonal average RH ∼40%). Monosodium aluminate (MSA) releases water upon precipitation from solution. In contrast, trisodium aluminate (TSA) consumes water upon precipitation. As a result, MSA precipitates gradually over time while TSA undergoes rapid accelerated precipitation, often gelling its solution. Raman spectra reported for first time for monosodium and trisodium aluminate solids. Ternary phase diagrams can be useful for showing effects of water removal, even with concentrated waste. Kinetics of monosodium aluminate precipitation are extremely slow (several months) at room temperature but quite fast (several hours) at 60 C. As a result, all waste simulants that contain aluminate need several days of cooking at 60 C in order to truly represent the equilibrium state of aluminate. The high level waste (HLW) slurries that have been created at the Hanford and Savannah River Sites over that last fifty years constitute a large fraction of the remaining HLW volumes at both sites. In spite of the preponderance of these wastes, very little quantitative information is available about their physical and chemical properties other than elemental analyses.'

  17. FY 1992 Annual report: Mediated electrochemical oxidation treatment for Rocky Flats combustible low-level mixed waste

    International Nuclear Information System (INIS)

    Chiba, Z.; Lewis, P.R.; Kahle, R.W.

    1993-03-01

    The Mediated Electrochemical Oxidation (MEO) process was studied for destroying low-level combustible mixed wastes at Rocky Flats (RFP). Tests were performed with nonradioactive surrogate materials: Trimsol for the contaminated oils, and reagent-grade cellulose for the cellulosic wastes. Extensive testing was carried out on Trimsol in both small laboratory-scale apparatus and on a large-scale system incorporating an industrial-size electrochemical cell. Preliminary tests were also carried out in the small-scale system with cellulose. The following operating and system parameters were studied: use of a silver-nitric acid versus a cobalt-sulfuric acid system, effect of electrolyte temperature, effect of acid concentration, effect of current density, and use of ultrasonic agitation. Destruction and coulombic efficiencies were calculated using data obtained from continuous carbon dioxide monitors and total organic carbon (TOC) analysis of electrolyte samples. For Trimsol, the best performance was achieved with the silver-nitrate system at high acid concentrations, temperatures, and current densities. Destruction efficiencies of 98% or greater and coulombic efficiencies close to 50% were obtained in both small- and large-scale systems. For the cellulose, high destruction efficiencies and reasonable coulombic efficiencies were obtained for both silver-nitrate and cobalt-sulfate systems

  18. Corrosion behaviour of container materials for geological disposal of high-level waste. Joint annual progress report 1983

    International Nuclear Information System (INIS)

    1985-01-01

    Within the framework of the Community R and D programme on management and storage of radioactive waste (shared-cost action), a research activity is aiming at the assessment of corrosion behaviour of potential container materials for geological disposal of vitrified high-level wastes. In this report, the results obtained during the year 1983 are described. Research performed at the Studiecentrum voor Kernenergie/Centre d'Etudes de l'Energie Nucleaire (SCK/CEN) at Mol (B), concerns the corrosion behaviour in clay environments. The behaviour in salt is tested by the Kernforschungszentrum (KfK) at Karlsruhe (D). Corrosion behaviour in granitic environments is being examined by the Commissariat a l'Energie Atomique (CEA) at Fontenay-aux-Roses (F) and the Atomic Energy Research Establishment (AERE) at Harwell (UK); the first is concentrating on corrosion-resistant materials and the latter on corrosion-allowance materials. Finally, the Centre National de la Recherche Scientifique (CNRS) at Vitry (F) is examining the formation and behaviour of passive layers on the metal alloys in the various environments

  19. Annual report, spring 2015. Alternative chemical cleaning methods for high level waste tanks-corrosion test results

    Energy Technology Data Exchange (ETDEWEB)

    Wyrwas, R. B. [Savannah River Site (SRS), Aiken, SC (United States)

    2015-07-06

    The testing presented in this report is in support of the investigation of the Alternative Chemical Cleaning program to aid in developing strategies and technologies to chemically clean radioactive High Level Waste tanks prior to tank closure. The data and conclusions presented here were the examination of the corrosion rates of A285 carbon steel and 304L stainless steel when interacted with the chemical cleaning solution composed of 0.18 M nitric acid and 0.5 wt. % oxalic acid. This solution has been proposed as a dissolution solution that would be used to remove the remaining hard heel portion of the sludge in the waste tanks. This solution was combined with the HM and PUREX simulated sludge with dilution ratios that represent the bulk oxalic cleaning process (20:1 ratio, acid solution to simulant) and the cumulative volume associated with multiple acid strikes (50:1 ratio). The testing was conducted over 28 days at 50°C and deployed two methods to invest the corrosion conditions; passive weight loss coupon and an active electrochemical probe were used to collect data on the corrosion rate and material performance. In addition to investigating the chemical cleaning solutions, electrochemical corrosion testing was performed on acidic and basic solutions containing sodium permanganate at room temperature to explore the corrosion impacts if these solutions were to be implemented to retrieve remaining actinides that are currently in the sludge of the tank.

  20. An Anticorruption Strategy for Revenue Administration

    OpenAIRE

    Das-Gupta, Arindam; Engelschalk, Michael; Mayville, William

    1999-01-01

    The World Bank defines corruption as the abuse of public office for private gain. Corrupt actions include the unilateral theft of public property by its steward and multi-party transactions in which beneficiaries bribe officials. Corruption can exist at all levels of public administration--from the highest officeholder to the lowest functionary. Because tax and customs administration often...

  1. Chemical decomposition of high-level nuclear waste storage/disposal glasses under irradiation. 1997 annual progress report

    International Nuclear Information System (INIS)

    Griscom, D.L.; Merzbacher, C.I.

    1997-01-01

    'The objective of this research is to use the sensitive technique of electron spin resonance (ESR) to look for evidence of radiation-induced chemical decomposition of vitreous forms contemplated for immobilization of plutonium and/or high-level nuclear wastes, to interpret this evidence in terms of existing knowledge of glass structure, and to recommend certain materials for further study by other techniques, particularly electron microscopy and measurements of gas evolution by high-vacuum mass spectroscopy. Previous ESR studies had demonstrated that an effect of y rays on a simple binary potassium silicate glass was to induce superoxide (O 2 - ) and ozonide (O 3 - ) as relatively stable product of long-term irradiation Accordingly, some of the first experiments performed as a part of the present effort involved repeating this work. A glass of composition 44 K 2 O: 56 SiO 2 was prepared from reagent grade K 2 CO3 and SiO 2 powders melted in a Pt crucible in air at 1,200 C for 1.5 hr. A sample irradiated to a dose of 1 MGy (1 MGy = 10 8 rad) indeed yielded the same ESR results as before. To test the notion that the complex oxygen ions detected may be harbingers of radiation-induced phase separation or bubble formation, a small-angle neutron scattering (SANS) experiment was performed. SANS is theoretically capable of detecting voids or bubbles as small as 10 305 in diameter. A preliminary experiment was carried out with the collaboration of Dr. John Barker (NIST). The SANS spectra for the irradiated and unirradiated samples were indistiguishable. A relatively high incoherent background (probably due to the presence of protons) may obscure scattering from small gas bubbles and therefore decrease the effective resolution of this technique. No further SANS experiments are planned at this time.'

  2. 75 FR 67165 - Proposed Collection; Comment Request for Revenue Procedure2007-XX (RP-155430-05)

    Science.gov (United States)

    2010-11-01

    ... Revenue Procedure 2007- XX (RP-155430-05) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... soliciting comments concerning Revenue Procedure 2007-XX (RP-155430-05), Section 6707/6707A Accelerated... Procedure 2007-XX (RP-155430-05). Abstract: The collection of information this revenue procedure requires is...

  3. Revenue opportunities for gas plants arising from electricity deregulation

    International Nuclear Information System (INIS)

    Bachmann, G.C.

    1999-01-01

    A brief overview of deregulation in the electric power industry and an explanation of how these changes can be used to increase revenues of gas processing plants is provided. Deregulation in the electric power industry provides the potential to significantly reduce energy costs for the gas plant and allows technology to be applied to make a better use of a valuable commodity. Owners and operators of gas processing plants increase their operating income by taking advantage of co-generation systems which provide heat and electrical energy to the gas plant. Such an application has three revenue streams, the main one being the power sales to the gas plant, the second one heat sales, and the third increased revenues from the gas plant through a reduction of overall costs, not to mention significantly reduced downtime. Further savings are possible through diversion of excess energy produced to other facilities owned by the gas plant owner

  4. Pollution taxation and revenue recycling under monopoly unions

    Energy Technology Data Exchange (ETDEWEB)

    Strand, J.

    1996-04-01

    This paper discusses a model in which a given number of firms decide on a pollution reducing production technology, and then hire workers who subsequently form a monopoly union which sets the wage. The paper discusses the possibility of ``double dividends``. By this is meant simultaneous pollution reductions and employment increase when the pollution tax is increased and tax revenues recycled, in alternative ways. In all cases overall pollution is then reduced. When pollution tax revenues are used to subsidize output, the effect on employment of a marginal pollution tax increase is neutral in all cases studied. When employment is subsidized, it is increased in one case, implying a ``double dividend``. When instead investments in pollution reducing equipment are subsidized, increasing the pollution tax reduces employment. On the whole, employment subsidies are the most efficient way of recycling pollution tax revenues, with respect to simultaneous environmental and employment objectives. 19 refs.

  5. THE CHALLENGES OF RAISING REVENUES AND RESTRUCTURING SUBSIDIES IN MALAYSIA

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

    Full Text Available Malaysia has run deficit budgets in all but five years since 1970 but past deficits have been managed thanks to substantial oil revenues and high domestic savings. However, the slow growth or decline of several traditional sources of revenue and the rising subsidy bill since 2007 have given pause for reflection on the traditional approach to fiscal management. In this paper, it is argued that fiscal management must not only centre around reducing non-productive expenditures and wasteful leakages but must also confront the problem of reducing and restructuring subsidies, particularly to petrol and petroleum-related products. The global dip in petroleum process has fortuitously provided the respite needed for such an exercise and should not lull policy makersinto complacency. When the economy recovers from the currentdownswing, a solid revenue raising instrument such as the value-addedtax must be introduced in order to wean the economy away from thecurrent over reliance on petroleum-based taxes.

  6. Implement the medical group revenue function. Create competitive advantage.

    Science.gov (United States)

    Colucci, C

    1998-01-01

    This article shows medical groups how they can employ new financial management and information technology techniques to safeguard their revenue and income streams. These managerial techniques stem from the application of the medical group revenue function, which is defined herein. This article also describes how the medical group revenue function can be used to create value by employing a database and a decision support system. Finally, the article describes how the decision support system can be used to create competitive advantage. Through the wise use of internally generated information, medical groups can negotiate better contract terms, improve their operations, cut their costs, embark on capital investment programs and improve market share. As medical groups gain market power by improving in these areas, they will be more attractive to potential strategic allies, payers and investment bankers.

  7. Annual plan, December 1999

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-07-01

    This annual plan is being provided as required under Section 'D' of the Alberta Energy and Utilities Board Information Letter IL 90-8. The objective is to provide the Board, NOVA Gas Transmission (NGTL) customers and other interested parties with a comprehensive overview of NOVA Gas Transmission's pipeline system expansion plans for the gas year 2000/ 2001, and the winter season of the 2001/2002 gas year. The plan includes descriptions of NGTL's design assumptions and criteria, as well as long term outlook for field deliverability, productive capability, gas deliveries, proposed facility additions, capital expenditures, revenue requirements and firm service demand rates. Major factors affecting the facility requirements for the period under consideration are a decrease in the maximum day delivery volume at the Empress border point, an increase in intra-Alberta maximum day delivery volumes and associated decline in productive capability. Chapter One of the Plan describes the the Annual Plan process itself; Chapter Two is devoted to a discussion of facilities design methodology; Chapter Three deals with economic assumptions; Chapter Four describes design flow, while Chapters Five and Six outline the mainline , meter stations, laterals, and lateral loops facility requirements. Chapter Seven provides and overview of the capital and financial forecasts. tabs., figs.

  8. Is it All About the Money? Not All Surgical Subspecialization Leads to Higher Lifetime Revenue when Compared to General Surgery.

    Science.gov (United States)

    Baimas-George, Maria; Fleischer, Brian; Slakey, Douglas; Kandil, Emad; Korndorffer, James R; DuCoin, Christopher

    It is believed that spending additional years gaining expertise in surgical subspecialization leads to higher lifetime revenue. Literature shows that more surgeons are pursuing fellowship training and dedicated research years; however, there are no data looking at the aggregate economic impact when training time is accounted for. It is hypothesized that there will be a discrepancy in lifetime income when delay to practice is considered. Data were collected from the Medical Group Management Association's 2015 report of average annual salaries. Fixed time of practice was set at 30 years, and total adjusted revenue was calculated based on variable years spent in research and fellowship. All total revenue outcomes were compared to general surgery and calculated in US dollars. The financial data on general surgeons and 9 surgical specialties (vascular, pediatric, plastic, breast, surgical oncology, cardiothoracic, thoracic primary, transplant, and trauma) were examined. With fellowship and no research, breast and surgical oncology made significantly less than general surgery (-$1,561,441, -$1,704,958), with a difference in opportunity cost equivalent to approximately 4 years of work. Pediatric and cardiothoracic surgeons made significantly more than general surgeons, with an increase of opportunity cost equivalent to $5,301,985 and $3,718,632, respectively. With 1 research year, trauma surgeons ended up netting less than a general surgeon by $325,665. With 2 research years, plastic and transplant surgeons had total lifetime revenues approximately equivalent to that of a general surgeon. Significant disparities exist in lifetime total revenue between surgical subspecialties and in comparison, to general surgery. Although most specialists do gross more than general surgeons, breast and surgical oncologists end up netting significantly less over their lifetime as well as trauma surgeons if they do 1 year of research. Thus, the economic advantage of completing additional

  9. Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    2018-01-01

    Performing arts organizations are characterized by different objectives other than revenue. Even if, on the one hand, theaters aim to increase revenue from box office as a consequence of the systematic reduction in public funds; on the other hand, they pursue the objective to increase its attenda...... and the demand forecast, taking into account the impact of heterogeneity among customer categories in both choice and demand. The proposed model is validated with booking data referring to the Royal Danish theater during the period 2010–2015....

  10. CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2008-01-01

    The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 year period, most years show an increasing increment in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices. Total tax revenue has always been a major contribution to Malaysia’s federal government revenue. Income tax is one of the surest ways to fund the governm...

  11. On the Revenue Implication of Trade Liberalization under Bertrand Competition

    OpenAIRE

    OKAWA, Masayuki; IGUCHI, Tatsuya

    2013-01-01

    In this paper we set up a simple model of a small open economy in which the government imposes an import tariff on intermediate goods and a profit tax on the profits of domestic oligopoly firms that produce final goods by using the intermediate goods. We examine whether the government can collect enough profit tax revenue to compensate the loss of government revenue caused by a tariff reduction when firms produce differentiated goods and compete in a Bertrand-Nash fashion. We will show that, ...

  12. REVENUE DIVERSIFICATION, PERFORMANCE, AND BANK RISK: EVIDENCE FROM INDONESIA

    Directory of Open Access Journals (Sweden)

    Mutiara Nur Hafidiyah

    2016-12-01

    Full Text Available This paper examines the effect of revenue diversification on bank performance and bank risk by studying 101 conventional commercial banks in Indonesia over the period of 2010-2014 resulting in 505 observations. By employing panel least square technique, our results show that revenue diversification negatively affects bank performance. Moreover, it is found that diversified banks are riskier than specialized banks. The risk is diminished when state-owned banks diversify their business. Joint venture banks are riskier than other banks when they engage in non-interest income activities.

  13. Sugary drinks taxation, projected consumption and fiscal revenues in Colombia: Evidence from a QUAIDS model

    Science.gov (United States)

    Caro, Juan Carlos; Ng, Shu Wen; Bonilla, Ricardo; Tovar, Jorge; Popkin, Barry M.

    2017-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) is linked to higher prevalence of obesity, diabetes and most other non-communicable diseases. In Colombia, one out of every two people was overweight or obese by 2010. This study estimates price-elasticities from a Quadratic Almost Ideal Demand System model, using the 2006–2007 Colombian Income and Expenditure survey. The food groups that were jointly considered were: unsweetened unflavored milks; coffee and tea; sugar sweetened beverages (SSBs); sweets and candies (including sugar); dairy products; meats and animal-based products; grains based staples; fruits and vegetables; and condiments and snacks. We take into account the high proportion of households not purchasing specific food and beverage groups (censored data) and endogeneity on both prices (as unit values) and total expenditure. Unhealthy beverages are price-elastic (-1.61 for SSBs) meaning that the change in consumption is proportionally larger with respect to a change in price. Also, there is a high complementarity among SSBs and major food groups (grains, meats and fruits and vegetables). In Colombia, the design of a meaningful tax to influence healthier diets is a next critical step. This study also shows that a tax of 20% on SSBs should prove to be effective, and can yield revenues of about 1% of the Colombian government’s total annual fiscal revenue, which can potentially be directed towards public health promotion and investments. PMID:29261699

  14. International developments in revenues and incomes of general practitioners from 2000 to 2010.

    Science.gov (United States)

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-10-24

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were collected from national institutes in the eight countries included in our study (Belgium, Denmark, Finland, France, Germany, The Netherlands, Sweden, The United Kingdom (UK)) from 2000-2010. The data were corrected for inflation and purchasing power. Data on the remuneration systems and changes herein were collected from the European Observatory Health Systems Reviews and country experts. Comprehensive changes in the remuneration system of GPs were associated with considerable changes in GP income. Incremental changes mainly coincided with a gradual increase in income after correction for inflation. Average GP income was higher in countries with a strong primary care structure. The gap between the countries where GPs have a lower income (Belgium, Sweden, France and Finland) and the countries where GPs have a higher income (Netherlands, Germany and the UK) continues to exist over time and appeared to be related to dimensions of primary care, such as governance and access. New payment forms, such as integrated care payment systems, and new health care professionals that are working for GPs, increasingly blur the line between practice costs and income, making it more and more important to clearly define expenditures on GPs, to remain sight on the actual income of GPs.

  15. Sugary drinks taxation, projected consumption and fiscal revenues in Colombia: Evidence from a QUAIDS model.

    Science.gov (United States)

    Caro, Juan Carlos; Ng, Shu Wen; Bonilla, Ricardo; Tovar, Jorge; Popkin, Barry M

    2017-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) is linked to higher prevalence of obesity, diabetes and most other non-communicable diseases. In Colombia, one out of every two people was overweight or obese by 2010. This study estimates price-elasticities from a Quadratic Almost Ideal Demand System model, using the 2006-2007 Colombian Income and Expenditure survey. The food groups that were jointly considered were: unsweetened unflavored milks; coffee and tea; sugar sweetened beverages (SSBs); sweets and candies (including sugar); dairy products; meats and animal-based products; grains based staples; fruits and vegetables; and condiments and snacks. We take into account the high proportion of households not purchasing specific food and beverage groups (censored data) and endogeneity on both prices (as unit values) and total expenditure. Unhealthy beverages are price-elastic (-1.61 for SSBs) meaning that the change in consumption is proportionally larger with respect to a change in price. Also, there is a high complementarity among SSBs and major food groups (grains, meats and fruits and vegetables). In Colombia, the design of a meaningful tax to influence healthier diets is a next critical step. This study also shows that a tax of 20% on SSBs should prove to be effective, and can yield revenues of about 1% of the Colombian government's total annual fiscal revenue, which can potentially be directed towards public health promotion and investments.

  16. Cancellation of the Annual Facility Grant Creates More Shortfalls for School Districts. BCTF Research Report. Section V. 2009-EF-02

    Science.gov (United States)

    White, Margaret

    2009-01-01

    The Ministry of Education recently announced the cancellation of the Annual Facility Grant (AFG) for 2009-10, resulting in a loss of $110 million dollars in revenue to school districts. This decision comes after Boards of Education submitted their 2009-10 balanced budgets by June 30, based on expected revenues for the coming school year. Boards of…

  17. Assessment of a new seasonal to inter-annual operational Great Lakes water supply, water levels, and connecting channel flow forecasting system

    Science.gov (United States)

    Gronewold, A.; Fry, L. M.; Hunter, T.; Pei, L.; Smith, J.; Lucier, H.; Mueller, R.

    2017-12-01

    The U.S. Army Corps of Engineers (USACE) has recently operationalized a suite of ensemble forecasts of Net Basin Supply (NBS), water levels, and connecting channel flows that was developed through a collaboration among USACE, NOAA's Great Lakes Environmental Research Laboratory, Ontario Power Generation (OPG), New York Power Authority (NYPA), and the Niagara River Control Center (NRCC). These forecasts are meant to provide reliable projections of potential extremes in daily discharge in the Niagara and St. Lawrence Rivers over a long time horizon (5 years). The suite of forecasts includes eight configurations that vary by (a) NBS model configuration, (b) meteorological forcings, and (c) incorporation of seasonal climate projections through the use of weighting. Forecasts are updated on a weekly basis, and represent the first operational forecasts of Great Lakes water levels and flows that span daily to inter-annual horizons and employ realistic regulation logic and lake-to-lake routing. We will present results from a hindcast assessment conducted during the transition from research to operation, as well as early indications of success rates determined through operational verification of forecasts. Assessment will include an exploration of the relative skill of various forecast configurations at different time horizons and the potential for application to hydropower decision making and Great Lakes water management.

  18. {Delta}{sup 14}C level of annual plants and fossil fuel derived CO{sub 2} distribution across different regions of China

    Energy Technology Data Exchange (ETDEWEB)

    Xi, X.T.; Ding, X.F.; Fu, D.P. [State Key Laboratory of Nuclear Physics and Technology and Institute of Heavy Ion Physics, School of Physics, Peking University, Beijing 100871 (China); Zhou, L.P. [Laboratory for Earth Surface Processes, Department of Geography, Peking University, Beijing 100871 (China); Liu, K.X., E-mail: kxliu@pku.edu.cn [State Key Laboratory of Nuclear Physics and Technology and Institute of Heavy Ion Physics, School of Physics, Peking University, Beijing 100871 (China)

    2013-01-15

    The {sup 14}C level in annual plants is a sensitive tracer for monitoring fossil fuel derived CO{sub 2} in the atmosphere. Corn leave samples were selected from different regions of China, including high mountains in the Tibetan Plateau, grassland in Inner Mongolia, and inland and coastal cities during the summer of 2010. The {sup 14}C/{sup 12}C ratio of the samples was measured with the NEC compact AMS system at the Institute of Heavy Ion Physics, Peking University. The fossil fuel derived CO{sub 2} was estimated by comparing the measured {Delta}{sup 14}C values of corn leave samples to background atmospheric {Delta}{sup 14}C level. The influences of topography, meteorological conditions and carbon cycling processes on the fossil fuel derived CO{sub 2} concentration are considered when interpreting the data. Our results show a clear association of the low {Delta}{sup 14}C values with regions where human activities are intensive.

  19. 78 FR 45615 - Proposed Collection; Comment Request for the Annual Return/Report of Employee Benefit Plan

    Science.gov (United States)

    2013-07-29

    ... Annual Return/Report of Employee Benefit Plan AGENCY: Internal Revenue Service (IRS), Treasury. ACTION..., the IRS is soliciting comments concerning the Annual Return/Report of Employee Benefit Plan. [email protected] . SUPPLEMENTARY INFORMATION: Title: Annual Return/Report of Employee Benefit Plan. OMB...

  20. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

    OpenAIRE

    Ira N. Gang; Arindam Das-Gupta

    1998-01-01

    This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

  1. Veridian Corporation 2002 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs.

  2. Veridian Corporation 2002 annual report

    International Nuclear Information System (INIS)

    2002-01-01

    The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs

  3. Does competitive food and beverage legislation hurt meal participation or revenues in high schools?

    Science.gov (United States)

    Peart, Tasha; Kao, Janice; Crawford, Patricia B; Samuels, Sarah E; Craypo, Lisa; Woodward-Lopez, Gail

    2012-08-01

    There is limited evidence to evaluate the influence of competitive food and beverage legislation on school meal program participation and revenues. A representative sample of 56 California high schools was recruited to collect school-level data before (2006–2007) and the year after (2007–2008) policies regarding limiting competitive foods and beverages were required to be implemented. Data were obtained from school records, observations, and questionnaires. Paired t-tests assessed significance of change between the two time points. Average participation in lunch increased from 21.7% to 25.3% (p foods, from $0.45 to $0.37 (per student per day). Compliance with food and beverage standards also increased significantly. At end point, compliance with beverage standards was higher (71.0%) than compliance with food standards (65.7%). Competitive food and beverage legislation can increase food service revenues when accompanied by increased rates of participation in the meal program. Future studies collecting expense data will be needed to determine impact on net revenues.

  4. Revenue-Sharing Contract Models for Logistics Service Supply Chains with Mass Customization Service

    Directory of Open Access Journals (Sweden)

    Weihua Liu

    2015-01-01

    Full Text Available The revenue-sharing contract is one of the most important supply chain coordination contracts; it has been applied in various supply chains. However, studies related to service supply chains with mass customization (MC are lacking. Considering the equity of benefit distribution between the members of service supply chains, in this paper, we designed two revenue-sharing contracts. The first contract for the maximum equity of a single logistics service integrator (LSI and single functional logistics service provider (FLSP in a two-echelon logistics service supply chain was designed by introducing the fair entropy function (“one to one” model. Furthermore, the method is extended to a more complex supply chain, which consists of a single LSI and multiple FLSPs. A new contract was designed not only for considering the equity of an LSI and each FLSP but also for the equity between each FLSP (“one to N” model. The “one to one” model in three-echelon LSSC is also provided. The result exemplifies that, whether in the “one to one” model or “one to N” model, there exists a best interval of customized level when the revenue-sharing coefficient reaches its maximum.

  5. Pollution taxes as a source of budgetary revenues in economies in transition

    International Nuclear Information System (INIS)

    Zylicz, T.

    1995-01-01

    In environmental policy, as in other fields, the best is often the enemy of the good. Poland's pollution tax system, as described in this chapter is an example of this dictum. In violation of the usual tenets of public economics (Pigovian taxes, no earmarking), the country imposes a wide variety of pollution taxes (at lower than Pigovian levels) whose revenues feed various environmental funds that finance abatement, conservation projects, and the clean-up of past environmental neglect. The earmarking mechanism shields the revenues from being diverted to other 'worthy' purposes. Although the funds have not brought about an ecological miracle, the pollution tax system has become an effective mechanism for funding environmental investment and ecological recovery - despite some doubts as to the system's efficiency. The system accounts for some 1.6% of the state budget, too little to entertain the idea of making it a source of general budgetary revenue and substantially reducing the traditional distortionary taxes on labor and capital. For the time being, the case for continuing the present arrangements, although not perfect, seems self-evident. 11 refs

  6. Evaluating waterpoint sustainability and access implications of revenue collection approaches in rural Kenya

    Science.gov (United States)

    Foster, T.; Hope, R.

    2017-02-01

    Water policies in many sub-Saharan African countries stipulate that rural communities are responsible for self-financing their waterpoint's operation and maintenance. In the absence of policy consensus or evidence on optimal payment models, rural communities adopt a diversity of approaches to revenue collection. This study empirically assesses waterpoint sustainability and access outcomes associated with different revenue collection approaches on the south coast of Kenya. The analysis draws on a unique data set comprising financial records spanning 27 years and 100 communities, operational performance indicators for 200 waterpoints, and water source choices for more than 2000 households. Results suggest communities collecting pay-as-you-fetch fees on a volumetric basis generate higher levels of revenue and experience better operational performance than communities charging flat fees. In both cases, financial flows mirror seasonal rainfall peaks and troughs. These outcomes are tempered by evidence that households are more likely to opt for an unimproved drinking water source when a pay-as-you-fetch system is in place. The findings illuminate a possible tension between financial sustainability and universal access. If the Sustainable Development Goal of "safe water for all" is to become a reality, policymakers and practitioners will need to address this issue and ensure rural water services are both sustainable and inclusive.

  7. The effects of a rise in cigarette price on cigarette consumption, tobacco taxation revenues, and of smoking-related deaths in 28 EU countries-- applying threshold regression modelling

    Directory of Open Access Journals (Sweden)

    Chun-Yuan Yeh

    2017-09-01

    Full Text Available Abstract Background European Union public healthcare expenditure on treating smoking and attributable diseases is estimated at over €25bn annually. The reduction of tobacco consumption has thus become one of the major social policies of the EU. This study investigates the effects of price hikes on cigarette consumption, tobacco tax revenues and smoking-caused deaths in 28 EU countries. Methods Employing panel data for the years 2005 to 2014 from Euromonitor International, the World Bank and the World Health Organization, we used income as a threshold variable and applied threshold regression modelling to estimate the elasticity of cigarette prices and to simulate the effect of price fluctuations. Results The results showed that there was an income threshold effect on cigarette prices in the 28 EU countries that had a gross national income (GNI per capita lower than US$5418, with a maximum cigarette price elasticity of −1.227. The results of the simulated analysis showed that a rise of 10% in cigarette price would significantly reduce cigarette consumption as well the total death toll caused by smoking in all the observed countries, but would be most effective in Bulgaria and Romania, followed by Latvia and Poland. Additionally, an increase in the number of MPOWER tobacco control policies at the highest level of achievment would help reduce cigarette consumption. Conclusions It is recommended that all EU countries levy higher tobacco taxes to increase cigarette prices, and thus in effect reduce cigarette consumption. The subsequent increase in tobacco tax revenues would be instrumental in covering expenditures related to tobacco prevention and control programs.

  8. The effects of a rise in cigarette price on cigarette consumption, tobacco taxation revenues, and of smoking-related deaths in 28 EU countries-- applying threshold regression modelling.

    Science.gov (United States)

    Yeh, Chun-Yuan; Schafferer, Christian; Lee, Jie-Min; Ho, Li-Ming; Hsieh, Chi-Jung

    2017-09-21

    European Union public healthcare expenditure on treating smoking and attributable diseases is estimated at over €25bn annually. The reduction of tobacco consumption has thus become one of the major social policies of the EU. This study investigates the effects of price hikes on cigarette consumption, tobacco tax revenues and smoking-caused deaths in 28 EU countries. Employing panel data for the years 2005 to 2014 from Euromonitor International, the World Bank and the World Health Organization, we used income as a threshold variable and applied threshold regression modelling to estimate the elasticity of cigarette prices and to simulate the effect of price fluctuations. The results showed that there was an income threshold effect on cigarette prices in the 28 EU countries that had a gross national income (GNI) per capita lower than US$5418, with a maximum cigarette price elasticity of -1.227. The results of the simulated analysis showed that a rise of 10% in cigarette price would significantly reduce cigarette consumption as well the total death toll caused by smoking in all the observed countries, but would be most effective in Bulgaria and Romania, followed by Latvia and Poland. Additionally, an increase in the number of MPOWER tobacco control policies at the highest level of achievment would help reduce cigarette consumption. It is recommended that all EU countries levy higher tobacco taxes to increase cigarette prices, and thus in effect reduce cigarette consumption. The subsequent increase in tobacco tax revenues would be instrumental in covering expenditures related to tobacco prevention and control programs.

  9. Assessing alternative options for allocating oil revenue in Iran

    International Nuclear Information System (INIS)

    Barkhordar, Zahra A.; Saboohi, Yadollah

    2013-01-01

    The present paper focuses on medium-term effects of alternative windfall management strategies for a resource abundant country where the resource revenues are expected to last over a prolonged period. In particular, the trade-off between spending and saving is analyzed within the framework of a recursive dynamic computable general equilibrium model. The model is further validated against historical data available for 2001–2010. The total factor productivity is calculated endogenously in the model based on a function that reflects the changes in factor productivity. The results suggest that saving oil revenues, whether in an oil fund or through physical investment in domestic sectors, leads to a higher economic growth. However, physical investment is superior in the short to medium term based on the resultant GDP while creating an oil fund might be more beneficial in the post oil era. - Highlights: • A recursive dynamic general equilibrium model is applied for Iran. • The total factor productivity is calculated endogenously. • Alternative revenue allocation options are investigated. • Physical investment of oil windfalls leads to higher economic growth in medium run. • Financial investment of oil revenues leads to higher economic growth in long run

  10. Did School Finance Equalization Increase Revenue Instability for School Districts?

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

    This study uses an Interrupted Time Series analysis with a non-equivalent comparison group to estimate the causal effect of school finance equalization on district revenue instability. The author applies a microeconomic framework to an understudied problem in education finance and policy. In so doing, she illustrates how policies can sometimes…

  11. The distribution price control and the 'revenue driver'

    International Nuclear Information System (INIS)

    Warren, Andrew

    1995-01-01

    The recent review by the UK electricity Regulator of the electricity companies' distribution price control is analysed. The revenue driver is related to sales volume and number of customers with fifty fifty weighting. This article argues that these are not the appropriate weightings and that peak demand rather than sales is more important. Without such changes, energy efficiency will be disadvantaged. (UK)

  12. Increasing Medicaid Revenue Generation for Services by School Psychologists

    Science.gov (United States)

    Hybza, Megan M.; Stokes, Trevor F.; Hayman, Marilee; Schatzberg, Tracy

    2013-01-01

    We examined a performance improvement package with components of feedback, goal setting, and prompting to generate additional revenue by improving the consistency of Medicaid billing submitted by 74 school psychologists serving 102 schools. A multiple baseline design across three service areas of a county school system demonstrated the…

  13. Revenue and Health Impacts of Restructuring Tobacco Excise Tax ...

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

    Revenue and Health Impacts of Restructuring Tobacco Excise Tax in the Philippines. A proposed law in the Philippines to increase the excise tax on tobacco by 215% will likely have implications for tobacco control and consumption, and public health, not just for that country but for the region. Although half of deaths due to ...

  14. Resource revenue management and wealth neutrality in Norway

    International Nuclear Information System (INIS)

    Mohn, Klaus

    2016-01-01

    An important idea behind the Norwegian oil fund mechanism and the fiscal spending rule is to protect the non-oil economy from the adverse effects of excessive spending of resource revenues over the Government budget. A critical assumption in this respect is that public sector saving is not being offset by private sector dis-saving, which is at stake with the hypothesis of Ricardian equivalence. Based on a framework of co-integrating saving rates, this model provides an empirical test of the Ricardian equivalence hypothesis on Norwegian time series data. Although the model rejects the strong-form presence of Ricardian equivalence, results indicate that the Norwegian approach does not fully succeed in separating spending of resource revenues from the accrual of the same revenues. - Highlights: •A review of resource revenue management in Norway is presented. •A model of Ricardian equivalence is formulated for a resource-rich economy. •Econometric results are provided for LT equilibrium ST dynamics. •Results suggest modest substitution between government and household saving.

  15. Revenue Sharing and its Impact on Civil Rights

    Science.gov (United States)

    McGraw, Marvin A.

    1975-01-01

    A discussion by the Assistant to the Director, Office of Revenue Sharing, U.S. Treasury Department, of the four part approach of that agency to extending the ability of the federal government to combat discrimination in the state and local sector; human rights workers should focus on the monetary and economic impact these funds have on the…

  16. Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    This article is descriptive in nature and it tries to ascertain the variousformulas used by federal government of Nigeria to allocate Revenue from federation account and their socio-economic impact on the states and local government councils. Primary and secondary data were adequately made use of in the study. Analysis ...

  17. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Science.gov (United States)

    2012-04-06

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to guidance for qualification as an acceptance agent, and execution of an agreement between an acceptance agent and the Internal Revenue Service relating to the...

  18. Revenue generation strategies in sub-Saharan African universities

    NARCIS (Netherlands)

    Gebreyes, F.M.

    2015-01-01

    Financial sustainability is one of the key challenges for public universities in both developed and developing countries. Using a resource dependence approach, this study explores the issue of revenue generation in Sub-Saharan African universities. It analyses the diversification strategies that

  19. Revenue Management and Demand Fulfillment: Matching Applications, Models, and Software

    NARCIS (Netherlands)

    R. Quante (Rainer); H. Meyr (Herbert); M. Fleischmann (Moritz)

    2007-01-01

    textabstractRecent years have seen great successes of revenue management, notably in the airline, hotel, and car rental business. Currently, an increasing number of industries, including manufacturers and retailers, are exploring ways to adopt similar concepts. Software companies are taking an

  20. Magazine and Newspaper Prices: The Effect of Advertising Revenue.

    Science.gov (United States)

    Norris, Vincent P.

    A review of the literature reveals that publishers have suggested that magazines would cost twice as much and newspapers five times as much if they were not supported by advertising revenues. However, recent research indicates that this is not true. Although statistics regarding magazine publication are easier to obtain than those regarding…

  1. Resource Control and The Politics of Revenue Allocation in ...

    African Journals Online (AJOL)

    The Nigerian state became a federation in 1954 by virtue of the Lyttleton Constitution. Since then, it has witnessed so much vicissitudes. At inception, agriculture was the mainstay of the country's economy and the principle of derivation featured prominently in revenue allocation. This principle was downplayed when crude ...

  2. Generation of Tax Revenue in the Nigeria Private Sector | Ezeagba ...

    African Journals Online (AJOL)

    employed people has always posed a problem. Millions of Naira have been lost due to prevalence of .tax evasion and avoidance among the .self-employed people. Consequently, taxation cannot be used as a. major instrument for revenue generation ...

  3. Fixing the Net Tuition Revenue Dilemma: The Dickinson College Story

    Science.gov (United States)

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

    This chapter describes how Dickinson College, guided by a strategic plan, addressed its net tuition revenue problem through effective decision support, marketing and branding approaches, and pricing and financial aid strategies. The college's strategic plan guides allocation of resources toward fulfilling the college's purpose of providing an…

  4. Revisiting the relevance of economic theory to hotel revenue ...

    African Journals Online (AJOL)

    This paper explores the role of economics in hospitality education and industry practice, with a particular focus on revenue management, and puts forward an argument for a return to the inclusion of economic theory in UK hospitality education, not seen since the 1990s. Given the increasing amounts of pricing data available ...

  5. Determinants of the revenue and productivity of Fadama farmers in ...

    African Journals Online (AJOL)

    However, labor, farm size, planting materials, cost of fertilizer and amount of water used significantly influenced net revenue of the farmers. The result shows further that maize was the most productive planting material while land clearing was the most productive labor used by the farmers. Farm size was also found to be the ...

  6. State policy change: Revenue decoupling in the electricity market

    Science.gov (United States)

    McNeil, Kytson L.

    The study seeks to answer the question, why are states adopting revenue decoupling in the electricity market, by investigating the relationship between policy adoption and attributes of the electricity market, the structure of the state utility commissions, and the political climate of the state. The study examines the period 1978-2008. Two econometric models, the marginal risk set model and the conditional risk set model, are estimated to predict the influence of covariates on the probability of the state adopting revenue decoupling in the electricity market. The models are both variants of the Cox proportional hazard model and use different underlying assumptions about the nature of adoption of revenue decoupling and when the states are considered to be at risk of adoption. Results suggest that market attributes, such as the source of electricity generation in the state, state energy intensity, and the distribution of non-public and public utilities, significantly influence the adoption of the policy. Also, the method of selecting commissioners and the party affiliation of elected officials in the state are important factors. The study concludes by suggestions to improve the implementation and evaluation of revenue decoupling in the electricity markets.

  7. Natural gas annual 1995

    International Nuclear Information System (INIS)

    1996-11-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. The 1995 data are presented in a sequence that follows natural gas (including supplemental supplies) from its production to its end use. This is followed by tables summarizing natural gas supply and disposition from 1991 to 1995 for each Census Division and each State. Annual historical data are shown at the national level

  8. Natural gas annual 1993

    International Nuclear Information System (INIS)

    1994-01-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. The 1993 data are presented in a sequence that follows natural gas (including supplemental supplies) from its production to its end use. Tables summarizing natural gas supply and disposition from 1989 to 1993 are given for each Census Division and each State. Annual historical data are shown at the national level

  9. Natural gas annual 1991

    International Nuclear Information System (INIS)

    1992-01-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. The 1991 data are presented in a sequence that follows natural gas (including supplemental supplies) from its production to its end use. Tables summarizing natural gas supply and disposition form 1987 to 1991 are given for each Census Division and each State. Annual historical data are shown at the national level

  10. The impact of hospital revenue on the increase in Caesarean sections in Norway. A panel data analysis of hospitals 1976-2005

    Directory of Open Access Journals (Sweden)

    Hagen Terje P

    2011-10-01

    Full Text Available Abstract Background There has been a marked increase in the number of Caesarean sections in many countries during the last decades. In several countries, Caesarean sections are carried out in more than 20 per cent of births. These high Caesarean section rates give cause for concern, both from an economic and a medical perspective. A general opinion among epidemiologists is that the increase in the number of Caesarean sections during the last decade has been greater than could be expected in relation to medical risk factors. Therefore, other explanations must be sought. We studied one potential explanation; the effect that the increase in hospital revenue per bed during the period 1976-2005 has had on the Caesarean section rate in Norway. During this period, hospital revenue increased by about 260% (adjusted for inflation. Methods The analyses were carried out using data from the Medical Birth Registry 1976-2005 from Norway. The data were merged with data about hospital revenue, which were obtained from Statistics Norway. The analyses were carried out using annual data from 46 hospitals. A fixed effect regression model was estimated. Relevant medical control variables were included. Results The elasticity of the Caesarean section rate with respect to hospital revenue per bed was 0.13 (p Conclusion The increase in hospital revenue explains only a small part of the increase in the Caesarean section rate in Norway during the last three decades. The increase in the Caesarean section rate is considerably greater than could be expected, based on the increase in hospital revenue alone. The strength of our study is that we have estimated a cause and effect relationship. This was done by using fixed effects for hospitals, a lagged revenue variable and by including an extensive set of control variables for the risk factors of the mother and the baby.

  11. 77 FR 1521 - FY 2010 Annual Compliance Report; Comment Request

    Science.gov (United States)

    2012-01-10

    ... Web site, http://www.prc.gov . The filing begins a review process that results in an Annual Compliance.... Scope of filing. The material appended to the narrative consists of (1) domestic product costing... international costing material, summarized in the International Cost and Revenue Analysis (ICRA); (3...

  12. Mind the Gap: Dealing with Resource Revenue in Three Provinces

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2015-04-01

    Full Text Available Alberta, Saskatchewan, Newfoundland and Labrador have each enjoyed a “rags to riches” story. Each of these provinces entered Confederation as poor cousins relative to the rest of the country; Alberta and Saskatchewan in 1905 and Newfoundland and Labrador in 1949. Rather remarkably, almost exactly four decades after entering Confederation each province began to enjoy the strong economic growth resulting from the development of their natural resources; Alberta and Saskatchewan in the late 1940s with the discovery of large pools of oil and Newfoundland and Labrador in the early 1990s with the development of off-shore oil. The governments of these provinces have similarly enjoyed the benefits of large amounts of revenue realized from the sale of these natural resources. In 2013-14, resource revenues accounted for 21 per cent, 22 per cent and 32 per cent of provincial revenues in Alberta, Saskatchewan, Newfoundland and Labrador, respectively. Unfortunately, the benefit of receiving large amounts of resource revenue must be weighed against two costs. The first is that these revenues, having flowed into provincial coffers without the need to impose high tax rates on citizens, are easily spent. The second cost is that the prices of resources are determined in international markets and so a significant amount of the revenues of these provinces is largely unpredictable and often volatile. All three provinces have fallen prey to the temptation to allow a large fiscal gap to open between the costs of providing health care, education, social assistance and other areas of provincial responsibility and the taxes imposed on citizens to pay for these services. Doing so has put all three provinces at financial risk should resource prices fall. Using a newly constructed data set spanning the period 1970 to 2014, I review the history of how Alberta and Saskatchewan have dealt with commodity price shocks and what this has meant for provincial finances. With that

  13. Risks, revenues and investment in electricity generation. Why policy needs to look beyond costs

    International Nuclear Information System (INIS)

    Gross, Robert; Heptonstall, Philip; Blyth, William

    2010-01-01

    Energy policy goals frequently depend upon investment in particular technologies, or categories of technology. Whilst the British government has often espoused the virtues of technological neutrality, UK policies now seek to promote nuclear power, coal with CO 2 capture and storage, and renewable energy. Policy decisions are often informed by estimates of cost per unit of output (for example, pound /MWh), also known as levelised costs. Estimates of these costs for different technologies are often used to provide a 'ballpark' guide to the levels of financial support needed (if any) to encourage uptake, or direct investment away from the technologies the market might otherwise have chosen. Levelised cost estimates can also help to indicate the cost of meeting public policy objectives, and whether there is a rationale for intervention (for example, based on net welfare gains). In the UK electricity sector, investment is undertaken by private companies, not governments. Investment is driven by expected returns, in the light of a range of risks related to both costs and revenues. Revenue risks are not captured in estimates of cost or cost-related risks. An important category of revenue risk is associated with electricity price fluctuations. Exposure to price risks differs by technology. Low electricity prices represent a revenue risk to technologies that cannot influence electricity prices. By contrast, 'price makers' that set marginal prices are, to an extent, able to pass fuel price increases through to consumers. They have an inherent 'hedge' against fuel and electricity price fluctuations. Based on recent research by the UK Energy Research Centre, this paper considers the implications of such price risks for policy design. The authors contrast the range of levelised costs estimated for different generating options with the spread of returns each is exposed to when electricity price fluctuations are factored in. Drawing on recent policy experiences in the renewable

  14. Import Base and Revenue Improvement Possibilities in Tanzania

    Directory of Open Access Journals (Sweden)

    Fulgence Dominick Waryoba

    2018-03-01

    Full Text Available This paper analyzes buoyancy and elasticity estimates of different tax items on import base. Using the Divisia Index approach, the buoyancy estimates have been used to estimate elasticity estimates. The findings reveal positive buoyancy and elasticity estimates. Since the Divisia Index values are positive but less than unit, their logarithm values are negative, making the discretionary portion of the buoyancy estimate to be negative. The negative discretionary portion of the buoyancy estimates resulted into higher values of elasticity compared to buoyancy estimates. The government should broaden the tax base, reduce tax rates and reduce tax exemption in order to improve revenue collection without resorting to higher tax rates. With lower tax rates and higher penalties on tax evasion and tax avoidance, higher government revenue can be realized to meet growing government expenditure.

  15. Net lost revenue adjustment (NLRA) mechanisms for utility DSM programs

    International Nuclear Information System (INIS)

    Baxter, L.W.

    1995-01-01

    We examine the experiences that states and utilities are having with the NLRA approach. Contrary to concerns raised by some industry analysts, our results indicate the NLRA is a feasible approach to the lost-revenue disincentive. Seven of the 10 states we studied report no substantial problems with their approach. We observe several conditions linked to effective NLRA implementation and, for those states reporting problems, conditions linked to implementation difficulties. Finally, observed changes in utility-investment behavior occur after implementation of DSM rate reforms, which include deployment of NLRA mechanisms. We find that utilities in states with lost revenue recovery invest more than twice as much in DSM as do utilities in other states. (Author)

  16. Sharing oil revenues. Current status and good practices

    International Nuclear Information System (INIS)

    Darmois, Gilles

    2013-01-01

    This document briefly presents a book in which the author analyzes and comments the evolution of the sharing of oil revenues at a time when producing countries can obtain better conditions from oil companies to exploit their resources. The author first describes the operation of the oil exploration-production industry and its three types of oil revenue. He introduces the issue of reserves with its technical, economic and political aspects. He describes the two main modalities of relationship between an oil State and an international company, discusses the organization options for an oil producing country to take the best out of its oil potential, comments the developments of contracting modalities. He proposes recommendations for States about benefits and drawbacks of the various contract options

  17. Reviews, Reputation, and Revenue: The Case of Yelp.com

    OpenAIRE

    Michael Luca

    2011-01-01

    Do online consumer reviews affect restaurant demand? I investigate this question using a novel dataset combining reviews from the website Yelp.com and restaurant data from the Washington State Department of Revenue. Because Yelp prominently displays a restaurant's rounded average rating, I can identify the causal impact of Yelp ratings on demand with a regression discontinuity framework that exploits Yelp's rounding thresholds. I present three findings about the impact of consumer reviews on ...

  18. Operating revenue changes in a demutualized stock exchange

    Directory of Open Access Journals (Sweden)

    Mohamed Hesham Abdel-Hafez

    2015-03-01

    Full Text Available Stock exchanges were traditionally run as cooperative venues. The globalization, the development of technology, and the increase of competition among stock exchanges forced these venues to change their structure and adopt a new one-demutualization- that can be a lifeline in facing these environmental changes in regards to stock exchanges. This new trend enables the exchange to expand their activities and supply the market with new products and services, therefore enhancing the value of the exchange itself. The main sources of revenue for traditional exchanges have been listing fees, transaction fees, membership fees and the sale of information services such as market data, quotations, and trade data. Due to the environmental changes the stock exchanges' services are now executed electronically, and in turn, this has led to an increase in the competition among exchanges. Furthermore, this increased competition has led to the re-adjustment of the regulation structure which gradually erodes the sources of revenues provided by the conventional stock exchanges. The paper divided the research plan into two sections: the first section is to highlight the concept of demutualization process; the phases of demutualization, the factors that push the stock exchanges to demutualize and the benefits of demutualization. The second section was based on statistical comparative analysis of the stock exchanges' revenues prior and after demutualization. The researcher used the regression analysis tool on seven demutualized stock exchanges during the period from 1997-2012. The paper aims to prove that demutualization has a positive effect on the revenues of the stock exchange, thus it enhances the value of the exchange.

  19. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

    The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does ...

  20. Seigniorage Revenue and Inflation Tax in Turkish economy

    OpenAIRE

    doğru, bülent

    2013-01-01

    The goal of this study is to test the implication of optimal seigniorage theory that in the long run higher tax rates are associated with higher inflation rates and higher nominal interest rates. For this purpose, we examine the long run relationship between nominal interest rates, inflation and tax revenue using time series dataset for Turkish Economy for the period 1980-2011. We estimate the Mankiw’s (1987) optimal seigniorage model for Turkish Economy with the cointegration and vector erro...

  1. Indirect tax reforms and revenue mobilization in Cameroon

    OpenAIRE

    Saahdong, Choifor I.

    2008-01-01

    As most developing countries strive to achieve Economic growth and development, it has been quite a challenging issue to attain a balance in their fiscal policy management. Most of these countries have faced a prolonged (persistence) budgetary deficit caused by the increasing growth in their public expenditures more than in their incomes. The most important puzzling question has been why is there a slow revenue mobilization in developing countries? It was realized in the mid 1980s by the Wor...

  2. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

    Warnock-Smith, David; O'Connell, John F.; Maleki, Mahnaz

    2017-01-01

    This paper examines the performance of the two core classifications of airline ancillary revenues, which are unbundled products and commission based income. It also investigates the willingness of passengers to pay (WTP) for these services together with what type of ancillary items are acceptable at a particular price point. The study found that passengers value a narrow range of perceived ‘necessity’ products and services such as food and drink, checked baggage and seat assignment as opposed...

  3. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

    ...This document announces a public meeting on a Notice of Proposed Rulemaking (NPRM) issued on July 15, 2011. The NPRM proposed changes regarding reporting of airline ancillary passenger revenues, computation of mishandled baggage rates, and collection of separate statistics for mishandled wheelchairs and scooters used by passengers with disabilities. During the public meeting, DOT staff will provide a summary of the proposals in the NPRM and seek input on costs and benefits associated with the implementation of the proposals.

  4. Innovation in Hospital Revenues: Developing Retail Sales Channels.

    Science.gov (United States)

    Wright, Edward W; Marvel, Jon; Wright, Matthew K

    Hospitals are facing increasing cost pressures due to cutbacks by Medicare, Medicaid, and managed-care organizations. There are also rising concerns that public policy may exacerbate the problem. In lieu of these concerns, nascent innovative ways of generating increased revenues are beginning to appear. In particular, a few hospitals have adopted retail sales practices to generate significant nonmedical services revenues. The hospital retail sales opportunity has been compared with that of the airport industry where nearly 50% of revenues are generated by sales of retail products as opposed to aeronautical-related transactions. This initial investigation included a qualitative interview of a health care retail sales expert and a pilot survey of 100 hospital senior executives to gauge the current state of this phenomenon. The industry expert suggested that only 2% of US hospitals have pursued this initiative in a meaningful way. Of the 44 survey responses, only 9 institutions were engaged in e-commerce or retail sales activities. Questions remain as to why this opportunity remains unrealized, and additional research is proposed.

  5. Revenue management of air cargo service in theory and practice

    Science.gov (United States)

    Budiarto, S.; Putro, H. P.; Pradono, P.; Yudoko, G.

    2018-05-01

    This study examines the air cargo service by comparing existing theories from previous research with the conditions on the ground. The object of the study is focused on the freight forwarder and the airport management. This study reviews the models and results of previous research that will be summarized and used to identify any issues related to the characteristics of air cargo operational services, as well as observing and monitoring literature with airlines, shipping companies, and airport management to explore and see the gap between prior research and implementation of its process in the air cargo service. The first phase in this study is to provide an overview of the air cargo industry. The second phase analyzes the characteristic differences between air cargo services and air passenger operating services. And the third phase is a literary bibliography study of air cargo operations, where the focus is on the studies using quantitative models from the perspective of the object of the study, which is the optimization of revenue management on air cargo services. From the results of the study, which is based on the gap between theory and practice, new research opportunities which are related to management of air cargo service revenue in the form of model development are found by adding booking timelines aspects of cargo that can affect the revenue of cargo airline companies and airports.

  6. Natural resource revenues: a test of federalism. [18 papers

    Energy Technology Data Exchange (ETDEWEB)

    Scott, A [ed.

    1976-01-01

    This volume centers on the concept of an economic rent; particularly rent yielded by mineral resources. The editor, in the Introduction, divides the 18 conference papers into three groups. The first group was concerned with the taxation of the mining and energy industries and its connection with natural resource policy. The introductory chapter attempts to indicate ways of linking the choice of tax collector with the likely effects of the alternative collector's chosen system of taxation. The linkage depends on whether the taxes are on resource ''rent'' and so are ''neutral,'' or on whether they are on costs or prices and so likely to distort or affect private output and timing decisions. A second group of revenue-oriented papers started at an earlier stage: instead of assuming that certain methods of raising revenue tended to be neutral, they showed their recognition that the general literature says little or nothing that is authoritative on this subject. This recognition impelled them to make careful case studies of the effect of certain taxes and agnostic conclusions about their general tendency (that is, their tendency to distort the plans and production programs that would exist without taxation). While maintaining an interest in the neutrality distortion problem, a third group reserved their force for the problem of entitlement to resource revenues. Mr. Scott senses that the authors split their verdicts: pointing to their support for a particular compromise policy. (MCW)

  7. A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2013-03-01

    Full Text Available Alberta has a substance-abuse problem. The substance is fossil fuels, and the province has become hooked on the revenues from oil and gas sales to fund its spending on health, education and social services. As we are so often told, the first step in beating an addiction is admitting that a compulsion has gotten out of control. Recent announcements suggest that Alberta’s leaders appear to have finally taken that first crucial step. We applaud them for doing so. But if they plan to get this addiction under control and so ward off the sort of financial turmoil that has tormented Alberta in the past, they will have to do more. In this note we provide a menu of policy choices all of which take the government to a sustainable budget by 2023. They all involve reductions in what we identify as the government’s Budget Gap — that is, the difference between its spending and all its revenue besides the revenue it earns from nonrenewable resources. The size of that gap summarizes just how much provincial government spending on health care, education and social services is at the mercy of commodity-market swings. If current trajectories of government spending continue, then in another 10 years the gap will be nearly 4 times what it was in 1999. Reducing the size of the Budget Gap is necessary to protect Albertans from repeatedly suffering wide swings in levels of public service, shifting tax rates and plunges into deficit and debt. We identify a variety of ways to achieve fiscal sustainability over 10 years. Our investigation highlights two key results. First, provincial spending on health care currently comprises 40 per cent of provincial expenditures and is growing at a rate that causes it to double every 20 years. Exempting health care spending from cuts comes at the price of draconian cuts to education and social services of over 30% even after adjusting for inflation and population growth. It is therefore hard to fathom that constraints on health

  8. 77 FR 41371 - Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and...

    Science.gov (United States)

    2012-07-13

    ... policy questions related to foreign airline operators' revenues and expenses in the United States. There... DEPARTMENT OF COMMERCE Bureau of Economic Analysis Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and Expenses in the United States ACTION: Notice. SUMMARY...

  9. Syncrude annual report 1994

    International Nuclear Information System (INIS)

    1994-01-01

    Syncrude Canada Ltd. is the world's largest producer of custom made crude oil from the oil sands, and the largest single source of oil in Canada. This annual report claimed many outstanding achievements for 1994. A new production record resulted in higher revenue, lower unit operating costs, increased cash flow, improved productivity, and higher net income. With a focus on technology development and continuous improvement in operations, including environment, health and safety performance, operating results are projected to improve further. The formation of the Canadian Oil Sands Network for Research and Development (CONRAD) early in 1994 was a major step assuring maximum leverage from every dollar expended to realize this objective. Production of Syncrude Sweet Blend is expected to rise by over 10 million barrels to 81 million barrels a year at an average cash operating expenditure of Can$12.00/ barrel by the year 2000. The Corporation's business plans include capital investments for major projects, such as the North Mine hydrotransport, product quality enhancements, and upgrading facilities expansion. 4 tabs., 1 fig

  10. Nexen 2004 annual report

    International Nuclear Information System (INIS)

    2005-01-01

    This report contains financial information from Nexen Inc., a Calgary-based global energy and chemicals company. A review of strategies and operations was also provided, including details of new exploration and plans for growth development in Canada and internationally. Growth regions included the Athabasca oil sands; Gulf of Mexico, Middle East, offshore West Africa and the North Sea. Nexen share prices at the end of the fourth quarter rested at $58.35, up from $47.03 in 2003. Quarterly dividends increased to $0.10 per share. Net sales for 2004 were $3,176 million compared to $2,844 million in 2003. Cash flow increased 8 per cent from 2003 to $1.9 billion. The report lists major achievements of 2004. Among the achievements were the acquisition of assets in the UK North Sea and the development of the Long Lake Project. New investments in 2004 included $69 million in Offshore West Africa, $175 million in Canada with $148 million in maturing Canadian core assets. Legal proceedings pending against the company were provided. This annual report includes an auditor's report of the company's energy resource activities. An operations review was also presented along with consolidated financial statements, a summarized balance sheet of assets, liabilities/surplus and net assets, and common share information. Revenue and expenditure statements were summarized by source. A summary of government and environmental regulations affecting business was also provided. tabs., figs

  11. 1999 Annual report

    International Nuclear Information System (INIS)

    2000-01-01

    Cypress Energy Inc has grown in less than four years from a start-up oil and gas company to a significant intermediate-sized player with a 1999 exit production rate of over 10,000 barrels of oil equivalent per day, by executing a strategy of focused exploration, strategic acquisitions and controlled exploitation. In 1999, the company acquired Canadian Conquest Exploration for $ 75.4 million. providing Cypress with two new core producing areas, and completed the acquisition of Gardiner Exploration for a net consideration of $ 8.3 million, adding another new core area to the company's expanding portfolio. Oil and natural gas liquid production amounted to 3,090 bbls/day; that of natural gas to 51,669 MMcf/day. Proven and probable reserves are at 12,963 million barrels of oil and natural gas liquids; natural gas reserves stand at 225,187 MMcf. The company has undeveloped land of 468,625 acres. Gross production revenue was $78.17 million, up 129 per cent over 1998; cash flow from operations was $ 40.9 million, an increase of 134 per cent over the previous year. Net income was 20 cents per share, fully diluted, up from 6 cents in 1998. The annual report includes a review of operations, an audited statement of the company's finances, management's discussion and analysis of operations and financial status, and supporting documentation

  12. Assessment of annual air pollution levels with PM1, PM2.5, PM10 and associated heavy metals in Algiers, Algeria.

    Science.gov (United States)

    Talbi, Abdelhamid; Kerchich, Yacine; Kerbachi, Rabah; Boughedaoui, Ménouèr

    2018-01-01

    Concentrations of particulate matter less than 1  μm, 2.5  μm, 10 μm and their contents of heavy metals were investigated in two different stations, urban and roadside at Algiers (Algeria). Sampling was conducted during two years by a high volume samplers (HVS) equipped with a cascade impactor at four levels stage, for one year sampling. The characterization of the heavy metals associated to the particulate matter (PM) was carried out by X-Ray Fluorescence analysis (XRF). The annual average concentration of PM 1 , PM 2.5 and PM 10 in both stations were 18.24, 32.23 and 60.01 μg m -3 respectively. The PM 1 , PM 2.5 and PM 10 concentrations in roadside varied from 13.46 to 25.59 μg m -3 , 20.82-49.85 μg m -3 and 45.90-77.23 μg m -3 respectively. However in the urban station, the PM 1 , PM 2.5 and PM 10 concentrations varied from 10.45 to 26.24 μg m -3 , 18.53-47.58 μg m -3 and 43.8-91.62 μg m -3 . The heavy metals associated to the PM were confirmed by Scanning Electron Microscopy-Energy Dispersive X-Ray analyses (SEM-EDX). The different spots of PM 2.5 analysis by SEM-EDX shows the presence of nineteen elements with anthropogenic and natural origins, within the heavy metal detected, the lead was found with maximum of 5% (weight percent). In order to determine the source contributions of PM levels at the two sampling sites sampling, principal compound analysis (PCA) was applied to the collected data. Statistical analysis confirmed anthropogenic source with traffic being a significant source and high contribution of natural emissions. At both sites, the PM 2.5 /PM 10 ratio is lower than that usually recorded in developed countries. The study of the back-trajectories of the air masses starting from Sahara shows that desert dust influences the concentration and the composition of the PM measured in Algiers. Copyright © 2017 Elsevier Ltd. All rights reserved.

  13. 75 FR 21152 - Internal Revenue Service Advisory Council (IRSAC); Nominations

    Science.gov (United States)

    2010-04-22

    ... operational improvements, offers constructive observations regarding current or proposed IRS policies...) days. In accordance with Department of Treasury Directive 21-03, a clearance process including annual...

  14. The Relationship Between Federal Government Revenue and Spending: Empirical Evidence from Asean-5 Countries

    OpenAIRE

    Karim, Zulkefly Abdul; Asri, Norain Mod; Abdullah, Azrina Al-Hadi; Antoni, Antoni; Mohd.Yusoff, Zetty Zahureen

    2009-01-01

    The main objectives of this paper is to examine the long run relationship between total expenditure, revenue (tax and nontax) and economic growth in ASEAN-5 countries namely by Malaysia, Indonesia, Thailand, Singapore and Philippines. According to the prior studies, there are several hypotheses to explain the relationship between revenue and spend-ing such as (1) spend-revenue hypotheses, (2) revenue-spend hypotheses and (3)bi-directional causality hypotheses. To test the validity of these hy...

  15. The Relationship Between Federal Government Revenue and Spending: Empirical Evidence From Asean-5 Countries

    OpenAIRE

    Mohd.Yusoff, Zetty Zahureen; Antoni, Antoni; Abdullah, Azrina Al-Hadi; Asri, Norain Mod; Karim, Zulkefly Abdul

    2006-01-01

    The main objectives of this paper is to examine the long run relationship between total expenditure, revenue (tax and nontax) and economic growth in ASEAN-5 countries namely by Malaysia, Indonesia, Thailand, Singapore and Philippines. According to the prior studies, there are several hypotheses to explain the relationship between revenue and spend-ing such as (1) spend-revenue hypotheses, (2) revenue-spend hypotheses and (3)bi-directional causality hypotheses. To test the validity of these hy...

  16. On the origins and evolution of the Revenue Rule: the quest for certainty

    OpenAIRE

    O'HANLON, NIALL

    2017-01-01

    APPROVED The thesis advanced in this work is that the Revenue Rule, which stipulates that whilst forum courts may recognise a foreign tax law, they will not enforce it, does not meet the criteria of certainty. Uncertainties arise in relation to the origins, taxonomy and extent of the Rule, to what constitutes a revenue law, to the distinction between revenue and penal laws, to the supposed distinction between recognition and indirect enforcement of foreign revenue law and to what constitut...

  17. Financing the Public Schools in the Great Lake States: Declining Revenues in the 1980s?

    Science.gov (United States)

    Geske, Terry G.

    1984-01-01

    Analyzes data on the economic prospects of Illinois, Indiana, Michigan, Ohio, and Wisconsin--including demographic and economic trends, trends in taxation systems, school revenue and expenditure trends, and future revenue prospects--and offers prognoses for individual states. Generally, short-range revenue prospects are bleak, and long-range…

  18. 78 FR 15406 - Proposed Collection; Comment Request for Revenue Procedure 2013-XX

    Science.gov (United States)

    2013-03-11

    ... Revenue Procedure 2013- XX AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2013-XX, Disaster Relief. DATES: Written comments should be received... . SUPPLEMENTARY INFORMATION: Title: Disaster Relief. OMB Number: 1545-2237. Form Number: Rev. Proc. 2013-XX...

  19. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) PROCEDURE AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-3 Protection of internal revenue prior to tax determination. (a) Suits and claims... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Protection of internal revenue prior to tax...

  20. 76 FR 71276 - Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions

    Science.gov (United States)

    2011-11-17

    ...-0008] RIN 0563-AC35 Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions AGENCY... Corporation (FCIC) proposes to amend the Common Crop Insurance Regulations, Pecan Revenue Crop Insurance... Regulations (7 CFR part 457) by revising Sec. 457.167 Pecan Revenue Crop Insurance Provisions, to be effective...

  1. "Revenue Management" Effects Related to Financial Flows Generated by Climate Policy

    OpenAIRE

    Strand, Jon

    2009-01-01

    This paper discusses possible macroeconomic implications for low-income countries of increased revenue inflows that may follow from implementing certain global greenhouse gas mitigation policies. Such revenue sources include revenue from emissions offset mechanisms, direct investments, and financial transfers that form parts of possible future mitigation treaties. In the short run such rev...

  2. 27 CFR 479.191 - Applicability of other provisions of internal revenue laws.

    Science.gov (United States)

    2010-04-01

    ... GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Other Laws Applicable § 479.191 Applicability of other provisions of internal revenue laws. All of the provisions of the internal revenue laws not... provisions of internal revenue laws. 479.191 Section 479.191 Alcohol, Tobacco Products, and Firearms BUREAU...

  3. Tobacco affordability, sales and excise revenues in the 28 European Union countries in 2011-2014

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2017-05-01

    Tobacco taxation can ensure both tobacco consumption decline and revenue increase only if taxation is a key factor of tobacco affordability reduction. Otherwise, in years of economic recession consumption declines, but revenue does not increase; while in years of economic growth revenue increases, but consumption does not decline.

  4. 47 CFR 54.413 - Reimbursement for revenue forgone in offering a Link Up program.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Reimbursement for revenue forgone in offering a... § 54.413 Reimbursement for revenue forgone in offering a Link Up program. (a) Eligible telecommunications carriers may receive universal service support reimbursement for the revenue they forgo in...

  5. 30 CFR 285.540 - How will MMS equitably distribute revenues to States?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS equitably distribute revenues to... Financial Assurance Requirements Revenue Sharing with States § 285.540 How will MMS equitably distribute revenues to States? (a) The MMS will distribute among the eligible coastal States 27 percent of the...

  6. Shoulder Dislocation in the course of Revenue Collection: A Need to ...

    African Journals Online (AJOL)

    Alasia Datonye

    Revenue collection. Correspondence: R.C. Echem and extension by a fall onto an outstretched arm or by direct force applied to the posterior aspect of the humeral ... utilization of tax consultant and revenue agents. This paper aims to report a case of shoulder dislocation that occurred in the course of revenue collection and.

  7. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    Science.gov (United States)

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  8. 1999 Annual report

    International Nuclear Information System (INIS)

    2000-01-01

    The year 1999 was a very challenging one for Ryan Energy Technologies Inc. In the wake of the industry slowdown the Company removed from service 12 'measurement while drilling/logging while drilling' (MWD/LWD) systems or 40 per cent of its MWD/LWD equipment. Staff was reduced correspondingly, resulting in a proportional improvement in cost structures. Despite the financially challenging first three quarters of 1999, Ryan entered the year 2000 with a strong balance sheet. It was able to complete an equity offering of $ 7.5 million in gross proceeds to fund the expansion of its electromagnetic (EM) communication and data management equipment fleet, and to provide a source of cash for possible acquisitions. With the turnaround of oil prices Ryan returned to service its MWD/LWD systems in the fourth quarter of 1999, and rehired a significant number of its previous staff. Revenues in the fourth quarter increased by 95 per cent and the company returned to profitability. Consolidated revenues for the year ending December 31, 1999 decreased to $ 27.3 million from $ 43.9 million in 1998. Consolidated net losses amounted to $ 3.4 million compared to net earnings of $ 2.0 million in 1998. Despite hard times, the Company was able to manufacture four additional EM systems, bringing EM job capacity to seven. The Company also completed the acquisition of the directional drilling assets of Whipstock Systems Inc of Calgary . Ryan secured its first MWD/LWD job contract in Venezuela in the third quarter; since then it also shipped a second unit to Venezuela to meet rising demand for the company;' services. Ryan also began drilling a multi-well pilot program in Abu Dhabi in late 1999. Two of these wells have been successfully completed to date, and a third well is in the planning stages. Upon finishing this program, Ryan Energy Technologies will be eligible for multi-year contracts with the Abu Dhabi National Oil Company, an important step in establishing a Middle East presence in the

  9. Revenue management for foodstuff production to secure domestic supply in Indonesia

    Science.gov (United States)

    Hisyam, Ibnu

    2017-06-01

    This paper describes the application of revenue management in government services to ensure sufficient domestic supply of food in Indonesia. The use of this approach means that the government runs a specific effort to radically be able to solve the core problem. The resources for domestic food production are owned by more than 26 million families of farmers and more than 4 thousands agricultural companies. To achieve the expected quantity of foodstuff supplies, a special effort needs to take into account the profit for producers in allocating the resources at an appropriate level. With revenue management, the price of foodstuff to ensure adequate domestic supply to a certain level of productivity can be known. In this context, the price may be reduced if there is an increase in productivity. For this purpose, the supply curve and the demand-supply equilibrium of foodstuff have been modeled and specific government programs to increase productivity were formulated. One important finding here is that the macroeconomic policy of the government can be integrated to a microeconomic policy of foodstuff producers for one or more certain objectives.

  10. The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise

    Directory of Open Access Journals (Sweden)

    Rafael Barreiros Porto

    2017-07-01

    Full Text Available Purpose – This study dynamically assessed the effectiveness of marketing activities in the generation of product sales, revenue, and profitability in a micro-enterprise, a context that lacks research in marketing. Design/methodology/approach – A longitudinal multilevel study was conducted using daily panel data for 5,800 products sold and monthly time series on the business level, involving 26 months of commercial and financial records for a micro-enterprise (a drugstore. Panel and time series regressions were performed. Findings – The research shows that (1 marketing activities, in particular price elasticity, quite accurately generate product sales, (2 the aggregated estimate of total marketing activities predicts monthly company revenue and profitability, and (3 in the investigated company, if marketing activities are intensified in the same proportion to increase costs in products and goods, they are not efficient in generating profit. Originality/value – This research supports investigations concerning micro-macro level analysis relationships with commercial and financial data in order to merge marketing decisions to finance.

  11. The Dark Side of the Economy: A Comparative Analysis of the Islamic State's Revenue Streams

    Directory of Open Access Journals (Sweden)

    Wes H Cooper

    2017-02-01

    Full Text Available The Islamic State’s ambitious goals have led to the organization obtaining a large amount of costs. However, the Islamic State does not have adequate revenue streams to maintain these expenditures. This paper compares the Islamic State’s costs and revenue streams with two similar organizations, Hizballah and Al Qaeda. The comparison will explain that the Islamic State’s revenue streams are not as efficient and diversified as Hizballah and Al Qaeda’s revenue streams have historically been. As a result of inefficient and unvaried revenue streams, the Islamic State will be forced to structurally change.

  12. Natural gas annual 1997

    International Nuclear Information System (INIS)

    1998-10-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. The 1997 data are presented in a sequence that follows natural gas (including supplemental supplies) from its production to its end use. This is followed by tables summarizing natural gas supply and disposition from 1993 to 1997 for each Census Division and each State. Annual historical data are shown at the national level. 27 figs., 109 tabs

  13. Natural gas annual 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. The 1997 data are presented in a sequence that follows natural gas (including supplemental supplies) from its production to its end use. This is followed by tables summarizing natural gas supply and disposition from 1993 to 1997 for each Census Division and each State. Annual historical data are shown at the national level. 27 figs., 109 tabs.

  14. Suncor Energy annual report 2003

    International Nuclear Information System (INIS)

    2004-01-01

    Suncor Energy Inc. is an integrated Canadian energy company with three operating segments: (1) oil sands production of light sweet and light sour crude oil, diesel fuel and other custom blends from oil sands mined in the Athabasca region of northeastern Alberta, (2) natural gas exploration, acquisition development, production, transportation and marketing of natural gas and crude oil in Canada and the United States, and (3) Sunoco, the marketing of petroleum and petrochemical products, mostly in Ontario and Quebec. This annual report includes the customary consolidated financial statements including the accounts of Suncor Energy Inc. and its subsidiaries and the company's proportionate share of the assets, liabilities, revenues, expenses and cash flows of joint ventures. The report states that the steady increase of Suncor's share price over the last decade reflects the company's growing oil production and expanding earnings and cash flow. It also reflects investor confidence in Suncor's ability to generate high returns. tabs., figs

  15. Wages and employment in a repeated game with revenue fluctuations

    DEFF Research Database (Denmark)

    Schultz, Christian

    1997-01-01

    Empirical investigations suggests that the real wage is surprisingly flat over the business cycle. This paper analyses a repeated game between a union and a firm which can contribute to explaining the flat wage. The parties cannot enter binding contracts, and revenue is fluctuating. The paper...... focuses on the best subgame-perfect equilibrium among those sharing the expected surplus in given fixed shares - e.g. equal shares. It is shown that (for moderate discount factors) this equilibrium has a more counter-cyclical wage, than what would be the case if the parties shared the surplus in each...

  16. How automation helps steer the revenue cycle process.

    Science.gov (United States)

    Colpas, Phil

    2013-06-01

    If there's one aspect of healthcare that's omnipresent - that is connected in some way to virtually every component of the medical trade - it's the revenue cycle; and vendors' solutions to manage it are as varied as the experts we queried on this topic. The revenue cycle actually touches on nearly everything related to healthcare - from the time a patient books an appointment with a healthcare facility, until the patient and insurance company provide final payments for services rendered to the healthcare provider. Over the past several decades, software programs and computers have replaced ledger books and calculators. And while the goal of revenue cycle management (RCM) remains essentially the same, healthcare reform will make this process infinitely more complex, due to reduced reimbursements and the onset of ICD-10 in October 2014. Additionally, reimbursement will be tied to quality, rather than quantity. According to an Information Week article by Ken Terry, outsourcing of billing and collections continues to grow, "because hospitals and physician groups are not very good at these non-core tasks." Think writers and math: I know a great many writers, including yours truly, who possess truly weak math skills. Granted, both skills involve opposite brain hemispheres - different parts of the brain. But what may be even more important is the fact that math is not generally an integral component of the main function of writing. A similar situation exists in healthcare facilities; just replace writing with providing care for people. A 2012 Black Book Rankings survey states 96 percent of organizations are in the process of acquiring several crucial accountable care organization (ACO) data solutions, including clinical decision support, RCM, health information exchange (HIEs), electronic health records (EHRs), e-prescribing, data center security and storage solutions, business intelligence and care coordination management. So it's clear that RCM will continue to remain a

  17. Guidelines for Implementing Revenue Management in the Restaurant Industry

    OpenAIRE

    Ammunet, Mika

    2016-01-01

    The aim of this thesis is to draw an outline of how to implement revenue management in the restaurant industry. The practice well-known in the hotel and airline industry is proven to be suitable for the food and beverage businesses. First of all, the key strategic levers, price and duration, are presented and defined. Based on the basic principle that the demand for a product varies according to its price, the application of modern pricing and dynamic pricing is introduced in this thesis....

  18. 'Virtual' central business office: how UMMS improved revenue cycle performance.

    Science.gov (United States)

    Henciak, Bill; Fontaine, Christine; Fields, Keith; Parks, Stacy

    2010-06-01

    Based on its experience with implementing a virtual central business office, UMMS recommends the following steps to ensure the success of such an initiative: Define the process flow for the organization's day-today revenue cycle operations prior to implementation. Then select best practices and milestones for managing accounts. Identify any possible technology issues that could arise during implementation prior to go live. Hold a midproject debriefing with staff. Develop an organizational chart that details who is responsible for handling issues that arise during implementation and afterward.

  19. The economic efficiency impacts of alternatives for revenue reconciliation

    International Nuclear Information System (INIS)

    Kim, B.H.; Baughman, M.L.

    1997-01-01

    About a dozen electric utilities in the US offer rates that possess real-time characteristics. In these implementations the real-time prices are updated at half-hourly intervals and in no case are the prices spatially differentiated. The implemented rates are based upon marginal generating costs with markups to account for system transmission and distribution costs or other revenue reconciliation needs. This paper analyzes how great is the impact of alternative price markup methods on measures of social welfare and the time pattern of real-time prices. A case study and sensitivity results are also presented

  20. Hotel revenue management – a critical literature review

    OpenAIRE

    Ivanov, Stanislav; Zhechev, Vladimir

    2012-01-01

    The paper presents a literature review of the main concepts of hotel revenue management (RM) and current state-of-the-art of its theoretical research. The article emphasises on the different directions of hotel RM research and is structured around the elements of the hotel RM system and the stages of RM process. The elements of the hotel RM system discussed in the paper include hotel RM centres (room division, F&B, function rooms, spa & fitness facilities, golf courses, casino and gambling fa...

  1. Saving Alberta's resource revenues: Role of intergenerational and liquidity funds

    International Nuclear Information System (INIS)

    Bremer, Ton S. van den; Ploeg, Frederick van der

    2016-01-01

    We use a welfare-based intertemporal stochastic optimization model and historical data to estimate the size of the optimal intergenerational and liquidity funds and the corresponding resource dividend available to the government of the Canadian province Alberta. To first-order of approximation, this dividend should be a constant fraction of total above- and below-ground wealth, complemented by additional precautionary savings at initial times to build up a small liquidity fund to cope with oil price volatility. The ongoing dividend equals approximately 30 per cent of government revenue and requires building assets of approximately 40 per cent of GDP in 2030, 100 per cent of GDP in 2050 and 165 per cent in 2100. Finally, the effect of the recent plunge in oil prices on our estimates is examined. Our recommendations are in stark contrast with historical and current government policy. - Highlights: • Volatile natural resource income requires an intergenerational and liquidity fund. • We use intertemporal stochastic optimization and historical data for Alberta. • The ongoing dividend is 30 per cent of government revenue. • This requires assets of 100 per cent of GDP in 2050 and initial precautionary saving. • The effect of the 2014 plunge in oil prices on our estimates of the funds is examined.

  2. Service Provider Revenue Dependence of Offered Number of Service Classes

    Directory of Open Access Journals (Sweden)

    V. S. Aćimović-Raspopović

    2011-06-01

    Full Text Available In this paper possible applications of responsive pricing scheme and Stackelberg game for pricing telecommunication services with service provider as a leader and users acting as followers are analyzed. We have classified users according to an elasticity criterion into inelastic, partially elastic and elastic users. Their preferences are modelled through utility functions, which describe users’ sensitivity to changes in the quality of service and price. In the proposed algorithm a bandwidth management server is responsible for performing automatic optimal bandwidth allocation to each user’s session while maximizing its expected utility and the overall service provider’s revenue. The pricing algorithm is used for congestion control and more efficient network capacity utilization. We have analyzed different scenarios of the proposed usage-based pricing algorithm. Particularly, the influence of the number of service classes on price setting in terms of service provider’s revenue and total users’ utility maximization are discussed. The model is verified through numerous simulations performed by software that we have developed for that purpose.

  3. Natural resources and government revenue : recent trends in Saskatchewan

    International Nuclear Information System (INIS)

    Warnock, J.W.

    2005-01-01

    This document discusses recent trends in Saskatchewan regarding natural resources and government revenue. It discusses the history of politics in terms of government expenditure and investment in natural resources; the polarization between urban and rural areas; natural resources and capital accumulation and economic rent and royalties from resource extraction. The document also discusses several industries in Saskatchewan including petroleum, natural gas discovery and extraction. Uranium and coal mining activities were also documented along with other minerals such as gold, diamonds, and sodium sulphate. The article focused on the share of economic rent going to the general public compared to the amount going to private corporations. The author argued that with rising prices for natural resources, the provincial government has been transferring billions of dollars of resources rent to private investors by reducing royalties, fees and taxes. This has resulted in less revenue for the provincial government to spend on programs such as health, education and public services. The author suggested that concerted efforts must be put forward to put the issue of the public role in resource development back on the government agenda. 99 refs., 7 tabs

  4. NERSC 2001 Annual Report; ANNUAL

    International Nuclear Information System (INIS)

    Hules, John

    2001-01-01

    The National Energy Research Scientific Computing Center (NERSC) is the primary computational resource for scientific research funded by the DOE Office of Science. The Annual Report for FY2001 includes a summary of recent computational science conducted on NERSC systems (with abstracts of significant and representative projects); information about NERSC's current systems and services; descriptions of Berkeley Lab's current research and development projects in applied mathematics, computer science, and computational science; and a brief summary of NERSC's Strategic Plan for 2002-2005

  5. Areva - 2011 Annual results

    International Nuclear Information System (INIS)

    Marie, Patricia; Briand, Pauline; Michaut, Maxime; Scorbiac, Marie de; Repaire, Philippine du

    2012-01-01

    Areva's backlog established at 45.6 billion euros at the end of 2011, significantly increasing at the end of a year marked by the Fukushima accident, confirms the commercial dynamism of the group alongside its customers and reinforces the visibility on its future business level. In a difficult context, the slight decline in revenue in 2011 demonstrates the robustness of Areva's integrated model, resting mainly on recurring business generated in relation to Areva's customers' nuclear installed base, and benefiting from the development of Areva's renewable energies operations. Free operating cash flow before tax, although down over the whole year in 2011, improved in the second half, showing the first effects of Areva's stronger focus on cash generation and debt management. After the success of Areva's bond issue in September 2011, the Group's liquidity remains high at the end of 2011. The Areva teams are now dedicating all of their efforts to the deployment of the 'Action 2016' strategic action plan, which had already yielded its first positive results at the end of 2011, with an improvement in the cost structure of Areva's operations, an increase in order intake, and the launch of several disposals of minority interests. Summary of the 2011 financial results: - Backlog: euro 45.6 bn, +3.1% vs. 2010, i.e +6.7% over 3 months; - Revenue: euro 8.872 bn, i.e -2.6% vs. 2010; - Operating income: - euro 1.923 bn; - Net income attributable to equity owners of the parent: - euro 2.424 bn; - EBITDA: euro 1.068 bn ( euro 420 m excluding Siemens impact); - Free operating cash flow before tax: - euro 2.397 bn (- euro 1.366 bn excluding Siemens impacts), improvement over the second half; - Decrease in net debt of euro 124 m for the year; - Significant drop in general and administrative expenses, with a noticeable reduction between the first and the second half; - Launch of several disposals of minority interests

  6. Estimation of risk management effects on revenue and purchased feed costs on US dairy farms.

    Science.gov (United States)

    Hadrich, Joleen C; Johnson, Kamina K

    2015-09-01

    Variations in milk and feed prices directly affect dairy farm risk management decisions. This research used data from the 2010 US Department of Agriculture-Agricultural Resource Management Surveys phase III dairy survey to examine how risk management tools affected revenues and expenses across US dairy farms. The survey was sent to 26 states and collected information on costs and returns to individual dairy farms. This research used the information from milk sales, crops sales, feed expenses, and farm and operator characteristics, as well as the use of risk management tools. Matching methodology was used to evaluate the effect of 5 independent risk management tools on revenues and expenses: selling milk to a cooperative, using a commodity contract to sell grain, feeding homegrown forage at a basic and intensive level, and use of a nutritionist. Results showed that dairy farms located in the Midwest and East benefit from selling milk to a cooperative and using commodity contracts to sell grain. Across the United States, using a nutritionist increased total feed costs, whereas a feeding program that included more than 65% homegrown forages decreased total feed costs. Results point to benefits from educational programming on risk management tools that are region specific rather than a broad generalization to all US dairy farmers. Copyright © 2015 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  7. The National Energy Board's annual report to Parliament 2004

    International Nuclear Information System (INIS)

    2004-01-01

    The National Energy Board (NEB) informs Canadians about energy market trends. This annual report provides a summary of Canadian energy supply, consumption, production, prices and trade with an emphasis on developments in 2004, a year marked by high and volatile energy prices led by crude oil prices. Although exploration efforts increased, producers were led to develop non-traditional supply sources due to the declining supply of domestic conventional crude oil and flat domestic natural gas production. 2004 saw the expansion of crude oil production from the East coast offshore and from Alberta's oil sands. The year also saw the development of natural gas supply sources in Canada's North, the development of coalbed methane sources and the import of liquefied natural gas. Regulatory highlights for 2004 include applications for new pipeline facilities, new international power lines, tolls and tariff filings, and activities on frontier lands. In 2004 Canada's energy industry accounted for 6 per cent of Canada's Gross Domestic product and employed 300,000 people. Revenue from energy exports accounted for 15 per cent of all Canadian exports. Total energy production in Canada increased by about 2 per cent in 2004, compared with a decline of 0.2 per cent in 2003. Petroleum and natural gas accounted for more than 75 per cent of total energy production. Export revenues remained similar to 2003 levels due to high oil prices. Hydroelectric production declined for the second year in a row due to drought conditions. Renewable and other energy sources increased by nearly 4 per cent, while nuclear energy production increased over 20 per cent due to refurbished nuclear generators in Ontario. tabs., figs

  8. B.C. Hydro : 1997 annual report

    International Nuclear Information System (INIS)

    1997-01-01

    Operating and financial information from B.C. Hydro for 1997 is presented. B.C. Hydro is the third largest electric utility in Canada. The utility generates between 43,000 and 54,000 gigawatt-hours of electricity annually. More than 80 per cent of the electricity is produced by major hydroelectric generating stations on the Columbia and Peace rivers. This report presents a picture of improved financial performance, details of all revenues and expenditures and capsule summaries of the Utility's operations. The report also addresses issues regarding strategic direction, local and international competition, and consultation and regulatory activities. tabs. and figs

  9. Shell Canada Limited 1996 annual report

    International Nuclear Information System (INIS)

    1996-01-01

    Shell Canada Resources Limited is one of Canada's largest producers of crude oil, natural gas, natural gas liquids, sulphur and bitumen. This annual report for 1996 presented a summary review of operations and a summary of the Company's audited consolidated financial statements. Overall, the resources business delivered exceptional results in 1996. The oil products and chemicals businesses did not perform as well as expected. This less than satisfactory performance of the oil products and chemicals divisions of the the Company is reflected in the financial returns which, after excluding revenues from asset sales, left operating earnings $ 59 million below those of 1996. tabs., figs

  10. ANSTO. Annual Report 1992-1993

    International Nuclear Information System (INIS)

    1993-11-01

    Significant events and achievements highlighted in the Annual Reports include: the Research Reactor Review, increase of external revenues by 12.5%, sales of Australian radioisotopes amounting to $8.5 M, regulatory approval for production of thallium-201 in National Medical Cyclotron, completion of first contracts with Wismut GmbH in Germany, production of a database of content of atmospheric particulate matter in air over NSW, word-wide licence agreement signed for further commercialization of blood clot radiopharmaceuticals, collaborative agreement signed with SURPAC Int. for development of geochemical speciation software, complete design of rings in HIFAR for silicon doping. ills., tabs

  11. The Analysis of the Evolution of Tax Revenues in EU Member States during 2009-2013

    Directory of Open Access Journals (Sweden)

    Cornelia Elena Tureac

    2014-10-01

    Full Text Available The state budget is a financial plan at the macroeconomic level, and it is designed as a set of accounts of the nation, which reflects the current year and next year projections on all economic agents in the country / region. The size of the public sector varies significantly from one Member State to another, which means that the financial resources available to the public sector differ substantially at the European Union level. The paper includes an analysis of the evolution of the main indicators corresponding to public financial resources at EU level achieved between January 2009 - December 2012 or December 2013, where data processing was available. The information was taken from the Eurostat statistics database. The research methodology used in this work was done by the use of indicators: the share of total public revenue in GDP; the share of taxes in GDP of production and imports; the share of current taxes on income, wealth etc. in GDP; the share of social security contributions in GDP. In the analysis there were considered, of the total financial resources of government, only the taxes levied on production and imports, current taxes on income, wealth etc. and social security contributions. In conclusion, the share of government revenues in GDP increases, but there are states where it decreases, such as Estonia, Lithuania, Luxembourg, Germany and Sweden. The public financial resources share in GDP at the level of the Eurozone was always higher in relation to the entire European Union, but always keeping the difference around 0.8 to 0.9 percentage points. France recorded the highest share of social security contributions in GDP (18.8% in 2009 and 19.4% in 2013 while Denmark has the lowest share of these financial resources in GDP, i.e. only 1.9% in 2009 and 1.8% in 2013.

  12. The Canadian petroleum industry: An activity study. 1987 Annual report

    International Nuclear Information System (INIS)

    1988-01-01

    This report provides financial aspects of activity in the Canadian petroleum and natural gas industry. Data are given in graphic and tabular form on revenues, sources and destinations of funds (including financing, incentives, dividend payments, capital and operational expenditures); on comparisons with other industries; on how revenues are shared between the industry and various levels of government; and on principal trends observed. Data are broken down by various industry sectors where applicable. 10 figs., 15 tabs

  13. Investigations of natural groundwater hazards at the proposed Yucca Mountain high level nuclear waste repository. Part A: Geology at Yucca Mountain. Part B: Modeling of hydro-tectonic phenomena relevant to Yucca Mountain. Annual report - Nevada

    International Nuclear Information System (INIS)

    Szymanski, J.S.; Schluter, C.M.; Livingston, D.E.

    1993-05-01

    This document is an annual report describing investigations of natural groundwater hazards at the proposed Yucca Mountain, Nevada High-Level Nuclear Waste Repository.This document describes research studies of the origin of near surface calcite/silica deposits at Yucca Mountain. The origin of these deposits is controversial and the authors have extended and strengthened the basis of their arguments for epigenetic, metasomatic alteration of the tuffs at Yucca Mountain. This report includes stratigraphic, mineralogical, and geochronological information along with geochemical data to support the conclusions described by Livingston and Szymanski, and others. As part of their first annual report, they take this opportunity to clarify the technical basis of their concerns and summarize the critical geological field evidence and related information. Selected papers are indexed separately for inclusion in the Energy Science and Technology Database

  14. SECON - A tool for estimation of storage costs and storage project revenue

    International Nuclear Information System (INIS)

    Hall, O.

    1997-01-01

    The SECON model Storage ECONomics is useful for gas suppliers, storage operators, gas distributors and consumers when investigating new storage possibilities. SECON has been used within the Sydkraft group to compare cost for different types of storage and to identify the market niche for lined rock cavern (LRC) storage. In the model cost for the different storage types, salt caverns, LNG, and LRC can be compared. By using input according to market needs each storage type can be validated for a specific service e.g. peak shaving, seasonal storage or balancing. The project revenue can also be calculated. SECON includes three models for income calculation; US storage service, Trading and Avoided Supply Contract Costs. The income models calculates annual turnover, pay of time, net present value, internal rate of return and max. liquidity shortfall for the project. The SECON will facilitate sensitivity analysis both regarding cost for different services and different storage types and on the income side by using different scenarios. At the poster session SECON will be presented live and the delegates will have the opportunity to test the model. (au)

  15. Annual Status Report (Fiscal Year 2012) Composite Analysis of Low-Level Waste Disposal in the Central Plateau at the Hanford Site

    Energy Technology Data Exchange (ETDEWEB)

    Nichols, W. E. [CH2M HILL Plateau Remediation Company, Richland, WA (United States)

    2012-12-27

    In accordance with U.S. Department of Energy (DOE) requirements in DOE O 435.1, Chg. 1,1 and as implemented by DOE/RL-2000-29, Rev. 2,2 the DOE Richland Operations Office (DOE-RL) has prepared this annual summary of the Hanford Site Composite Analysis for fiscal year (FY) 2012, as originally reported in PNNL-118003 and PNNL-11800, Addendum 14 (hereafter these reports are referred to collectively as the Composite Analysis), and to address secondary issues identified during the review of the Composite Analysis.

  16. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    Science.gov (United States)

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  17. Interactive Multimedia Reports: Innovation, Production and Advertising Revenue

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

    Full Text Available Interactive multimedia reporting is an innovative format in web journalism which has been generating substantial advertising revenue. As of 2013, major media organizations have been investing in this kind of production. Its sophisticated layout and audiovisual and interactive elements have led us to investigate how this production process works. Through in-depth interviews with editors from the Folha Group and Estado Group, we were able to determine that there is a different production process at work here, one conducted by teams of journalists proficient in multiple mediums, working together with other techno-actors. These teams and their work are in turn influenced by factors outside of journalism itself such as the increase in mobile device usage for user consumption, and monitoring specific audience approval ratings for this type of production.

  18. Prompt payment depends on revenue-cycle diligence.

    Science.gov (United States)

    Barber, Robert L

    2002-12-01

    How effectively you manage the revenue cycle is reflected in the cycle's outcome-whether you receive full and timely payment for all services billed to payers. To ensure prompt and full payment, you should: Educate your patient financial services (PFS) staff on all relevant laws and regulations regarding payment for healthcare services. Make sure your staff is well versed in all of the provisions of your payer contracts. Implement a state-of-the-art patient accounting system that is capable of producing drill-down reports of all aspects of contract performance by payer. Enforce payer compliance by maintaining complete records of dates of service, final billing dates, dates claims were mailed or electronically submitted to the payer, all actions performed by your staff regarding claims, and all communications with the payer.

  19. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

    Diagnostic cytology is a useful, noninvasive test with practical foundations in high-quality medicine and applications to practice building. Cytology will generate practice revenue whether assessed in-house or sent to a clinical pathologist. Thorough in-house evaluation is adequate in some cases, but expert opinion is important in many cases. Specimen slides should at least be reviewed in-house for assessment of cellularity and potential artifacts before submission to a reference laboratory. Reference laboratories also provide special stains and advanced molecular diagnostics to help further characterize many neoplastic processes, search for organisms, identify pigments, and address other important aspects of the lesion. Copyright © 2013 Elsevier Inc. All rights reserved.

  20. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

    Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.