78 FR 72451 - Net Investment Income Tax

Science.gov (United States)

2013-12-02

... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. DATES: The proposed rule published December 5, 2012 (77 FR 72612), is...

Analysis to determine the maximum dimensions of flexible apertures in sensored security netting products.

Energy Technology Data Exchange (ETDEWEB)

Murton, Mark; Bouchier, Francis A.; vanDongen, Dale T.; Mack, Thomas Kimball; Cutler, Robert P; Ross, Michael P.

2013-08-01

Although technological advances provide new capabilities to increase the robustness of security systems, they also potentially introduce new vulnerabilities. New capability sometimes requires new performance requirements. This paper outlines an approach to establishing a key performance requirement for an emerging intrusion detection sensor: the sensored net. Throughout the security industry, the commonly adopted standard for maximum opening size through barriers is a requirement based on square inchestypically 96 square inches. Unlike standard rigid opening, the dimensions of a flexible aperture are not fixed, but variable and conformable. It is demonstrably simple for a human intruder to move through a 96-square-inch opening that is conformable to the human body. The longstanding 96-square-inch requirement itself, though firmly embedded in policy and best practice, lacks a documented empirical basis. This analysis concluded that the traditional 96-square-inch standard for openings is insufficient for flexible openings that are conformable to the human body. Instead, a circumference standard is recommended for these newer types of sensored barriers. The recommended maximum circumference for a flexible opening should be no more than 26 inches, as measured on the inside of the netting material.

26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

Science.gov (United States)

2010-04-01

... compensation for A's personal services rendered by him in his laundry business would be $12,000. The net... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... account in determining the net profits of a trade or business in which both personal services and capital...

47 CFR 69.608 - Carrier Common Line hypothetical net balance.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Carrier Common Line hypothetical net balance. 69.608 Section 69.608 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... net balance. The hypothetical net balance shall be equal to a Carrier Common Line revenue requirement...

Analysis of a wind farm's revenue in the British and Spanish markets

International Nuclear Information System (INIS)

Angarita-Marquez, Jorge L.; Hernandez-Aramburo, Carlos A.; Usaola-Garcia, Julio

2007-01-01

The composition of the revenue of a wind generation company (WGENCO) under two different European markets is estimated in this paper. The two markets under consideration (British and Spanish) have a very different structure; the Spanish market is a pool-based system while the British market encourages bilateral trading. These markets have also different ways to provide incentives to wind farms, and deal with the trading imbalances to which they are particularly susceptible given the variability of the resource. All these conditions are explained and accounted for in our study of a hypothetical WGENCO that can participate in the two markets. Real wind profiles, two wind-speed forecasting tools and market rules and conditions are used to estimate the WGENCO's revenue over a period of 3 months. Our results show that the net revenue would have been fairly similar under the two market structures; however, the composition of this revenue shows significant differences in terms of renewable incentives and generation revenue

First half 2006: sales revenue up by 5.7% to euros 5,036 million

International Nuclear Information System (INIS)

2006-01-01

The AREVA group reports first half 2006 sales revenue of 5,036 million euros, up from 4,764 million euros for the same period in 2005, representing 5.7% growth in terms of reported data. Organic growth was 5.1%. In the second quarter 2006 the group had revenue of 2,560 million euros, down 0.7% from second quarter 2005 sales (-1.6% like-for-like). Nuclear operations reported first half 2006 revenue of 3,334 million euros, up 1.6% from the first half of 2005 (+1.3% like-for-like), marked by: net growth of 12.9% for the Front End Division, mainly attributable to uranium deliveries and enrichment services; the contribution from reactor projects in Finland (OL3), China (Ling Ao-Phase II) and France (Flamanville 3 EPR), which boosted sales for the Reactors and Services Division by 2.7%, despite the downturn in sales of reactor services; a 14.4% drop in the Back End Division, primarily in the used fuel treatment business. The Transmission and Distribution Division recorded sales revenue of 1,701 million euros, representing strong organic growth of 13.8%, consistent with the increase in orders booked in the second half of 2005. Orders for the first half of 2006 were up by 17.5% like-for-like compared with those of the first half of 2005. The group is targeting a net increase in revenue for 2006, like-for-like

26 CFR 1.860C-2 - Determination of REMIC taxable income or net loss.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Determination of REMIC taxable income or net loss. 1.860C-2 Section 1.860C-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-2 Determination of...

Market power and output-based refunding of environmental policy revenues

International Nuclear Information System (INIS)

Fischer, Carolyn

2011-01-01

Output-based refunding of environmental policy revenues combines a tax on emissions with a production subsidy, typically in a revenue-neutral fashion. With imperfect competition, subsidies can alleviate output underprovision. However, when market shares are significant, endogenous refunding reduces abatement incentives and the marginal net tax or subsidy. If market shares differ, marginal abatement costs will not be equalized, and production is shifted among participants. In an asymmetric Cournot duopoly, endogenous refunding leads to higher output, emissions, and overall costs compared with a fixed rebate program targeting the same emissions intensity. These results hold whether emissions rates are determined simultaneously with output or strategically in a two-stage model. (author)

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 ...

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

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.

Long-Term Prediction of Emergency Department Revenue and Visitor Volume Using Autoregressive Integrated Moving Average Model

Directory of Open Access Journals (Sweden)

Chieh-Fan Chen

2011-01-01

Full Text Available This study analyzed meteorological, clinical and economic factors in terms of their effects on monthly ED revenue and visitor volume. Monthly data from January 1, 2005 to September 30, 2009 were analyzed. Spearman correlation and cross-correlation analyses were performed to identify the correlation between each independent variable, ED revenue, and visitor volume. Autoregressive integrated moving average (ARIMA model was used to quantify the relationship between each independent variable, ED revenue, and visitor volume. The accuracies were evaluated by comparing model forecasts to actual values with mean absolute percentage of error. Sensitivity of prediction errors to model training time was also evaluated. The ARIMA models indicated that mean maximum temperature, relative humidity, rainfall, non-trauma, and trauma visits may correlate positively with ED revenue, but mean minimum temperature may correlate negatively with ED revenue. Moreover, mean minimum temperature and stock market index fluctuation may correlate positively with trauma visitor volume. Mean maximum temperature, relative humidity and stock market index fluctuation may correlate positively with non-trauma visitor volume. Mean maximum temperature and relative humidity may correlate positively with pediatric visitor volume, but mean minimum temperature may correlate negatively with pediatric visitor volume. The model also performed well in forecasting revenue and visitor volume.

Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth

OpenAIRE

Jouko Ylä-Liedenpohja

2008-01-01

Revenue from corporation tax and taxes on capital income, net of revenue loss from deductibility of interest, as a percentage of the GDP has tripled in Finland over the past two decades. This is argued to result from greater openness of the economy as well as from simultaneous tax reforms towards neutrality of capital income taxation by combining tax-base broadening with tax-rate reductions. They implied improved efficiency of real investments, elimination of tax avoidance in entrepreneurial ...

26 CFR 1.1502-21T - Net operating losses (temporary).

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating losses (temporary). 1.1502-21T...) INCOME TAX (CONTINUED) INCOME TAXES Computation of Consolidated Items § 1.1502-21T Net operating losses...)(B). (C) Partial waiver of carryback period for 2001 and 2002 losses—(1) Application. The acquiring...

Net metering in British Columbia : white paper

International Nuclear Information System (INIS)

Berry, T.

2003-01-01

Net metering was described as being the reverse registration of an electricity customer's revenue meter when interconnected with a utility's grid. It is a provincial policy designed to encourage small-distributed renewable power generation such as micro-hydro, solar energy, fuel cells, and larger-scale wind energy. It was noted that interconnection standards for small generation is an important issue that must be addressed. The British Columbia Utilities Commission has asked BC Hydro to prepare a report on the merits of net metering in order to support consultations on a potential net metering tariff application by the utility. This report provides information on net metering with reference to experience in other jurisdictions with net metering, and the possible costs and benefits associated with net metering from both a utility and consumer perspective. Some of the barriers and policy considerations for successful implementation of net metering were also discussed. refs., tabs., figs

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment... (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment trust (as...

26 CFR 1.1374-2 - Net recognized built-in gain.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Net recognized built-in gain. 1.1374-2 Section 1...-in gain. (a) In general. An S corporation's net recognized built-in gain for any taxable year is the... considering only its recognized built-in gain, recognized built-in loss, and recognized built-in gain...

26 CFR 1.1374-3 - Net unrealized built-in gain.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Net unrealized built-in gain. 1.1374-3 Section 1...-in gain. (a) In general. An S corporation's net unrealized built-in gain is the total of the... unrealized built-in gain—(1) In general. If section 1374(d)(8) applies to an S corporation's acquisition of...

The maximum economic depth of groundwater abstraction for irrigation

Science.gov (United States)

Bierkens, M. F.; Van Beek, L. P.; de Graaf, I. E. M.; Gleeson, T. P.

2017-12-01

Over recent decades, groundwater has become increasingly important for agriculture. Irrigation accounts for 40% of the global food production and its importance is expected to grow further in the near future. Already, about 70% of the globally abstracted water is used for irrigation, and nearly half of that is pumped groundwater. In many irrigated areas where groundwater is the primary source of irrigation water, groundwater abstraction is larger than recharge and we see massive groundwater head decline in these areas. An important question then is: to what maximum depth can groundwater be pumped for it to be still economically recoverable? The objective of this study is therefore to create a global map of the maximum depth of economically recoverable groundwater when used for irrigation. The maximum economic depth is the maximum depth at which revenues are still larger than pumping costs or the maximum depth at which initial investments become too large compared to yearly revenues. To this end we set up a simple economic model where costs of well drilling and the energy costs of pumping, which are a function of well depth and static head depth respectively, are compared with the revenues obtained for the irrigated crops. Parameters for the cost sub-model are obtained from several US-based studies and applied to other countries based on GDP/capita as an index of labour costs. The revenue sub-model is based on gross irrigation water demand calculated with a global hydrological and water resources model, areal coverage of crop types from MIRCA2000 and FAO-based statistics on crop yield and market price. We applied our method to irrigated areas in the world overlying productive aquifers. Estimated maximum economic depths range between 50 and 500 m. Most important factors explaining the maximum economic depth are the dominant crop type in the area and whether or not initial investments in well infrastructure are limiting. In subsequent research, our estimates of

Comparing the Affordable Care Act's Financial Impact on Safety-Net Hospitals in States That Expanded Medicaid and Those That Did Not.

Science.gov (United States)

Dobson, Allen; DaVanzo, Joan E; Haught, Randy; Phap-Hoa, Luu

2017-11-01

Safety-net hospitals play a vital role in delivering health care to Medicaid enrollees, the uninsured, and other vulnerable patients. By reducing the number of uninsured Americans, the Affordable Care Act (ACA) was also expected to lower these hospitals’ significant uncompensated care costs and shore up their financial stability. To examine how the ACA’s Medicaid expansion affected the financial status of safety-net hospitals in states that expanded Medicaid and in states that did not. Using Medicare hospital cost reports for federal fiscal years 2012 and 2015, the authors compared changes in Medicaid inpatient days as a percentage of total inpatient days, Medicaid revenues as a percentage of total net patient revenues, uncompensated care costs as a percentage of total operating costs, and hospital operating margins. Medicaid expansion had a significant, favorable financial impact on safety-net hospitals. From 2012 to 2015, safety-net hospitals in expansion states, compared to those in nonexpansion states, experienced larger increases in Medicaid inpatient days and Medicaid revenues as well as reduced uncompensated care costs. These changes improved operating margins for safety-net hospitals in expansion states. Margins for safety-net hospitals in nonexpansion states, meanwhile, declined.

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)

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)

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

Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands.

Science.gov (United States)

Moolenaar, L M; Connolly, M; Huisman, B; Postma, M J; Hompes, P G A; van der Veen, F; Mol, B W J

2014-02-01

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative those naturally conceived. A model based on the method of generational accounting to evaluate investments in IVF was used. Calculations were based on average investments paid and received from the government by an individual. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective

26 CFR 1.1402(a)-3 - Special rules for computing net earnings from self-employment.

Science.gov (United States)

2010-04-01

... self-employment. 1.1402(a)-3 Section 1.1402(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-3 Special rules for computing net earnings from self-employment. For the purpose of computing...

Inferring Phylogenetic Networks Using PhyloNet.

Science.gov (United States)

Wen, Dingqiao; Yu, Yun; Zhu, Jiafan; Nakhleh, Luay

2018-07-01

PhyloNet was released in 2008 as a software package for representing and analyzing phylogenetic networks. At the time of its release, the main functionalities in PhyloNet consisted of measures for comparing network topologies and a single heuristic for reconciling gene trees with a species tree. Since then, PhyloNet has grown significantly. The software package now includes a wide array of methods for inferring phylogenetic networks from data sets of unlinked loci while accounting for both reticulation (e.g., hybridization) and incomplete lineage sorting. In particular, PhyloNet now allows for maximum parsimony, maximum likelihood, and Bayesian inference of phylogenetic networks from gene tree estimates. Furthermore, Bayesian inference directly from sequence data (sequence alignments or biallelic markers) is implemented. Maximum parsimony is based on an extension of the "minimizing deep coalescences" criterion to phylogenetic networks, whereas maximum likelihood and Bayesian inference are based on the multispecies network coalescent. All methods allow for multiple individuals per species. As computing the likelihood of a phylogenetic network is computationally hard, PhyloNet allows for evaluation and inference of networks using a pseudolikelihood measure. PhyloNet summarizes the results of the various analyzes and generates phylogenetic networks in the extended Newick format that is readily viewable by existing visualization software.

26 CFR 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Effect of carryback of capital loss or net operating loss to prior DISC taxable year. 1.996-8 Section 1.996-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales...

76 FR 65634 - Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss

Science.gov (United States)

2011-10-24

... Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss AGENCY: Internal Revenue Service (IRS... consolidated net unrealized built-in gain and loss in certain circumstances. This document also invites... gain (NUBIG) at the time of its ownership change, recognized built-in gains will increase the section...

Are International Students Cash Cows? Examining the Relationship between New International Undergraduate Enrollments and Institutional Revenue at Public Colleges and Universities in the US

Science.gov (United States)

Cantwell, Brendan

2015-01-01

There has been growing interest in the business of international education. It is often assumed that universities seek international students as a means of generating revenue. The broad purpose of this study was to understand the effects of increased international student enrollment on net tuition revenue. Informed by resource dependency and…

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

26 CFR 1.1402(a)-1 - Definition of net earnings from self-employment.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Definition of net earnings from self-employment... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-1 Definition of net earnings from self-employment. (a) Subject to the special rules set forth in §§ 1.1402(a)-3...

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

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.

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.

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Science.gov (United States)

2010-04-01

... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

Science.gov (United States)

Sistrom, Christopher Lee; McKay, Niccie L

2005-06-01

This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

Analysis of Squid Net Fisheries Business Production

Directory of Open Access Journals (Sweden)

Herna Octivia Damayanti

2017-03-01

Full Text Available Squid net is one of alternatives to replace trawl net in Pati regency. The purposes of the research are 1 to determine the influence factors, 2 to analyze the return to scale, 3 to analyze cost and return.The research location in Juwana Subdistrict particularly Bakaran Kulon, Dukutalit, Bajomulyo and Bendar Villages. The research conducted on October 2015 to June 2016. The number of final samples was 36, while the formulation of management strategies used 15 samples by snowball sampling. Data analysis techniques used 1 Cobb Douglas production function, 2 revenue-cost ratio analysis. The results of the research are 1 significant inputs for production factor are long trip, Solar fuel, the number of crew and lights. 2 the return to scale of squid net bussiness in Juwana subdistrict Pati regency is -0.231 means decreasing to scale. 3 the R/C ratio of scenario II more profitable for squid net crews than  scenario I.

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...

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

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

AREVA net income: 649 million euros

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-03-15

This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share.

AREVA net income: 649 million euros

International Nuclear Information System (INIS)

2007-03-01

This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share

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.

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...

Comparing the catch composition, profitability and discard survival from different trammel net designs targeting common spiny lobster (Palinurus elephas in a Mediterranean fishery

Directory of Open Access Journals (Sweden)

Gaetano Catanese

2018-05-01

Full Text Available In the Balearic Islands, different trammel net designs have been adopted to promote fisheries sustainability and reduce discards. Here, we compare the catch performance of three trammel net designs targeting the spiny lobster Palinurus elephas in terms of biomass, species composition and revenue from commercial catches and discards. Designs differ in the netting fiber type (standard polyfilament, PMF, or a new polyethylene multi-monofilament, MMF and the use of a guarding net or greca, a mesh piece intended to reduce discards. Catches were surveyed by an on-board observer from 1,550 netting walls corresponding to 70 nets. The number of marketable species captured indicated that the lobster trammel net fishery has multiple targets, which contribute significantly to the total revenue. The discarded species ranged from habitat-forming species to elasmobranches, but the magnitude of gear-habitat interactions on the long term dynamics of benthos remains unclear. No relevant differences in revenue and weight of discards were detected after Bayesian analyses. However, the species composition of discards was different when using greca. Interestingly, high immediate survival was found for discarded undersized lobsters, while a seven day survival assessment, using captive observation, gave an asymptotic estimate of survival probability as 0.64 (95% CI [0.54–0.76]. Therefore, it is recommended that it would be beneficial for this stock if an exemption from the EU landing obligation regulation was sought for undersized lobsters in the Balearic trammel net fishery.

Comparing the catch composition, profitability and discard survival from different trammel net designs targeting common spiny lobster (Palinurus elephas) in a Mediterranean fishery.

Science.gov (United States)

Catanese, Gaetano; Hinz, Hilmar; Gil, Maria Del Mar; Palmer, Miquel; Breen, Michael; Mira, Antoni; Pastor, Elena; Grau, Amalia; Campos-Candela, Andrea; Koleva, Elka; Grau, Antoni Maria; Morales-Nin, Beatriz

2018-01-01

In the Balearic Islands, different trammel net designs have been adopted to promote fisheries sustainability and reduce discards. Here, we compare the catch performance of three trammel net designs targeting the spiny lobster Palinurus elephas in terms of biomass, species composition and revenue from commercial catches and discards. Designs differ in the netting fiber type (standard polyfilament, PMF, or a new polyethylene multi-monofilament, MMF) and the use of a guarding net or greca , a mesh piece intended to reduce discards. Catches were surveyed by an on-board observer from 1,550 netting walls corresponding to 70 nets. The number of marketable species captured indicated that the lobster trammel net fishery has multiple targets, which contribute significantly to the total revenue. The discarded species ranged from habitat-forming species to elasmobranches, but the magnitude of gear-habitat interactions on the long term dynamics of benthos remains unclear. No relevant differences in revenue and weight of discards were detected after Bayesian analyses. However, the species composition of discards was different when using greca . Interestingly, high immediate survival was found for discarded undersized lobsters, while a seven day survival assessment, using captive observation, gave an asymptotic estimate of survival probability as 0.64 (95% CI [0.54-0.76]). Therefore, it is recommended that it would be beneficial for this stock if an exemption from the EU landing obligation regulation was sought for undersized lobsters in the Balearic trammel net fishery.

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.

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…

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.

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...

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.

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

The Economics of Advanced In-Space Propulsion

Science.gov (United States)

Bangalore, Manju; Dankanich, John

2016-01-01

The cost of access to space is the single biggest driver is commercial space sector. NASA continues to invest in both launch technology and in-space propulsion. Low-cost launch systems combined with advanced in-space propulsion offer the greatest potential market capture. Launch market capture is critical to national security and has a significant impact on domestic space sector revenue. NASA typically focuses on pushing the limits on performance. However, the commercial market is driven by maximum net revenue (profits). In order to maximum the infusion of NASA investments, the impact on net revenue must be known. As demonstrated by Boeing's dual launch, the Falcon 9 combined with all Electric Propulsion (EP) can dramatically shift the launch market from foreign to domestic providers.

Fuzzy net present value for engineering analysis

Directory of Open Access Journals (Sweden)

Ali Nazeri

2012-10-01

Full Text Available Cash flow analysis is one of the most popular methods for investigating the outcome of an economical project. The costs and benefits of a construction project are often involved with uncertainty and it is not possible to find a precise value for a particular project. In this paper, we present a simple method to calculate the net present value of a cash flow when both costs and benefits are given as triangular numbers. The proposed model of this paper uses Delphi method to figure out the fair values of all costs and revenues and then using fizzy programming techniques, it calculates the fuzzy net present value. The implementation of the proposed model is demonstrated using a simple example.

[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

The economic situation in German Hospitals is tense and needs the implementation of differentiated controlling instruments. Accordingly, parameters of revenue development of different organizational units within a hospital are needed. This is particularly necessary in the revenue and cost-intensive operating theater field. So far there are only barely established productivity data for the control of operating room (OR) revenues during the year available. This article describes a valid method for the calculation of case-related revenues per OR minute conform to the diagnosis-related groups (DRG).For this purpose the relevant datasets from the OR information system and the § 21 productivity report (DRG grouping) of the University Medical Center Göttingen were combined. The revenues defined in the DRG browser of the Institute for Hospital Reimbursement (InEK) were assigned to the corresponding process times--incision-suture time (SNZ), operative preparation time and anesthesiology time--according to the InEK system. All full time stationary DRG cases treated within the OR were included and differentiated according to the surgical department responsible. The cost centers "OR section" and "anesthesia" were isolated to calculate the revenues of the operating theater. SNZ clusters and cost type groups were formed to demonstrate their impact on the revenues per OR minute. A surgical personal simultaneity factor (GZF) was calculated by division of the revenues for surgeons and anesthesiologists. This factor resembles the maximum DRG financed personnel deployment for surgeons in German hospitals.The revenue per OR minute including all cost types and DRG was 16.63 €/min. The revenues ranged from 10.45 to 24.34 €/min depending on the surgical field. The revenues were stable when SNZ clusters were analyzed. The differentiation of cost type groups revealed a revenue reduction especially after exclusion of revenues for implants and infrastructure. The calculated GZF over

Household economic modelsof gill net fishermen at Madura strait

Science.gov (United States)

Primyastanto, M.

2018-04-01

The purposes of this research was to analyze household economic models of gill net fishermen at Madura strait. 30 families of gillnet fishermenwere used for purposive sampling. Data analysis used descriptive qualitative and quantitative (regression analysis). Quantitative descriptive analysis was used to analyze research and compare to factors that affecting household economic models of gill net fishermen family. Research results showed tha thousehold economic models of gill net fishermen at Madura strait was production value level or fishermen revenue at sea was strongly influenced byp roduction asset production, education level, fuel, and work flow. Work flow rate of fishermen families affected by asset production, non fisheries workflow and number of male workforce. Non fishing income level was strongly influenced by non-fishery business assets, number of family members owned andnon-fishing work flow. Spending levels of gill net fishermen at Madura strait was affected by fishing income, non-fishing income, fishermen wife education and fishermen family members.

DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES

Directory of Open Access Journals (Sweden)

Šárka Sobotovičová

2017-12-01

Full Text Available The paper deals with the issue of disparities in the tax revenue and yield coefficients of individual regions of the Czech Republic in the period from 2005 to 2014. The subject-matter of the research are the income taxes and the value-added tax, which are important tax revenues of public budgets and the source of financing of the regional and municipal budgets. For a comparison of the regions, the spot method is used. According to the results, the ranking of the regions is compiled. The spot method is based on the model region, which reaches the maximum values of a selected indicator. Furthermore, we calculated the indexes of revenues, along with yield coefficients of the value added tax as well as the corporate and personal income tax for each region. Tax revenues are affected in particular by legislative changes, but also by geographic, demographic and socio-economic differences among the regions. The authors have verified an assumption that individual regions have the same position in terms of both investigated variables. This assumption was not confirmed. It was found that the order of the regions for the examined variables was different. On the contrary, regions with a high share of tax revenues have low values in terms of tax yield coefficients.

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.

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

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.

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.

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.

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

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

7 CFR 1735.51 - Required findings.

Science.gov (United States)

2010-01-01

... projected revenues, expenses, net income, maximum debt service, and rate of return on investment) for the... requires that there be sufficient revenues from the borrower's system, in excess of operating expenditures... proposed loan and construction on the ratio of the borrower's secured debt to assets. (5) Projected growth...

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

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.

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...

Costs and benefits of individuals conceived after IVF : a net tax evaluation in The Netherlands

NARCIS (Netherlands)

Moolenaar, L. M.; Connolly, M.; Huisman, B.; Postma, M. J.; Hompes, P. G. A.; van der Veen, F.; Mol, B. W. J.

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received

Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands

NARCIS (Netherlands)

Moolenaar, L. M.; Connolly, M.; Huisman, B.; Postma, M. J.; Hompes, P. G. A.; van der Veen, F.; Mol, B. W. J.

2014-01-01

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received

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.

Cash flow is cash and is a fact. Net income is just an opinion

OpenAIRE

Fernandez, Pablo

2006-01-01

A company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues. On the other hand, its cash flow is an objective measure, a single figure that is not subject to any personal criterion. In general, to study a company's situation, it is more useful to operate with the cash flow (equity cash flow, free cash flow or capital cash flow) as it is a single figure, while the net income is one of several t...

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

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...

The effect of netting solidity ratio and inclined angle on the hydrodynamic characteristics of knotless polyethylene netting

Science.gov (United States)

Tang, Hao; Hu, Fuxiang; Xu, Liuxiong; Dong, Shuchuang; Zhou, Cheng; Wang, Xuefang

2017-10-01

Knotless polyethylene (PE) netting has been widely used in aquaculture cages and fishing gears, especially in Japan. In this study, the hydrodynamic coefficient of six knotless PE netting panels with different solidity ratios were assessed in a flume tank under various attack angles of netting from 0° (parallel to flow) to 90° (perpendicular to flow) and current speeds from 40 cm s-1 to 130 cm s-1. It was found that the drag coefficient was related to Reynolds number, solidity ratio and attack angle of netting. The solidity ratio was positively related with drag coefficient for netting panel perpendicular to flow, whereas when setting the netting panel parallel to the flow the opposite result was obtained. For netting panels placed at an angle to the flow, the lift coefficient reached the maximum at an attack angle of 50° and then decreased as the attack angle further increased. The solidity ratio had a dual influence on drag coefficient of inclined netting panels. Compared to result in the literature, the normal drag coefficient of knotless PE netting measured in this study is larger than that of nylon netting or Dyneema netting.

Timing of revenue streams from newly recruited faculty: implications for faculty retention.

Science.gov (United States)

Joiner, Keith A; Hiteman, Sarah; Wormsley, Steven; St Germain, Patricia

2007-12-01

To determine the timing and magnitude of revenues generated by newly recruited faculty, to facilitate configuration of recruitment packages appropriately matched to expected financial returns. The aggregate of all positive cash flows to central college of medicine administration -- from research, clinical care, tuition, philanthropy, and royalties and patents, from all faculty newly recruited to the University of Arizona College of Medicine between 1998 and 2004 -- was quantified using the net present value (npv) methodology, which incorporates the time value of money. Tenure-track faculty and, in particular, those with laboratory research programs, generated the highest positive central cash flows. The npv for positive cash flows (npv[+]) during 6 and 10 years for newly recruited assistant professors with laboratory research programs were $118,600 and $255,400, respectively, and, for professors with laboratory research programs, $172,600 and $298,000, respectively (associate professors were not analyzed because of limited numbers). Faculty whose appointments at the University of Arizona College of Medicine exceeded 15 years in duration were the most productive in central revenue generation, far in excess of their numbers proportionate to the total. The results emphasize the critical importance of faculty retention, because even those newly recruited faculty who are most successful in central revenue generation (tenure track with laboratory research programs) must be retained for periods well in excess of 10 years to recoup the initial central investment required for their recruitment.

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.

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.

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...

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

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)

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.

Effects of Channel Geometry and Coolant Fluid on Thermoelectric Net Power

DEFF Research Database (Denmark)

Rezaniakolaei, Alireza; Rosendahl, Lasse; Sørensen, Kim

2014-01-01

Channel geometry has a strong influence on the heat transfer coefficient and cooling energy input in a heat sink. The net power output in a thermoelectric generator (TEG) can be defined as power generation minus the required cooling energy in TEG. This study aims to evaluate the net power generat......, and the maximum net power output occurs at smaller Reynolds number when the channel hydraulic diameter reduces....... generation in TEG for different size of hydraulic diameter of plate-fin heat sink and over a wide range of Reynolds number. The particular focus of this study is to find optimal Reynolds number in each considered channel hydraulic diameter and to explore optimal channel hydraulic diameter for maximum TEG net...

Implementation of medical scribes in an academic urology practice: an analysis of productivity, revenue, and satisfaction.

Science.gov (United States)

McCormick, Benjamin J; Deal, Allison; Borawski, Kristy M; Raynor, Mathew C; Viprakasit, Davis; Wallen, Eric M; Woods, Michael E; Pruthi, Raj S

2018-04-10

Pressure on physicians to increase productivity is rising in parallel with administrative tasks, regulations, and the use of electronic health records (EHRs). Physician extenders and clinical pathways are already in use to increase productivity and reduce costs and burnout, but other strategies are required. We evaluated whether implementation of medical scribes in an academic urology clinic would affect productivity, revenue, and patient/provider satisfaction. Six academic urologists were assigned scribes for 1 clinic day per week for 3 months. Likert-type patient and provider surveys were developed to evaluate satisfaction with and without scribes. Matched clinic days in the year prior were used to evaluate changes in productivity and physician/hospital charges and revenue. After using scribes for 3 months, providers reported increased efficiency (p value = 0.03) and work satisfaction (p value = 0.03), while seeing a mean 2.15 more patients per session (+ 0.96 return visits, + 0.99 new patients, and + 0.22 procedures), contributing to an additional 2.6 wRVUs, $542 in physician charges, and $861 in hospital charges per clinic session. At a gross collection rate of 36%, actual combined revenue was + $506/session, representing a 26% increase in overall revenue. At a cost of $77/session, the net financial impact was + $429 per clinic session, resulting in a return-to-investment ratio greater than 6:1, while having no effect on patient satisfaction scores. Additionally, with scribes, clinic encounters were closed a mean 8.9 days earlier. Implementing medical scribes in academic urology practices may be useful in increasing productivity, revenue, and provider satisfaction, while maintaining high patient satisfaction.

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. .

Medicare Payment Penalties and Safety Net Hospital Profitability: Minimal Impact on These Vulnerable Hospitals.

Science.gov (United States)

Bazzoli, Gloria J; Thompson, Michael P; Waters, Teresa M

2018-02-08

To examine relationships between penalties assessed by Medicare's Hospital Readmission Reduction Program and Value-Based Purchasing Program and hospital financial condition. Centers for Medicare and Medicaid Services, American Hospital Association, and Area Health Resource File data for 4,824 hospital-year observations. Bivariate and multivariate analysis of pooled cross-sectional data. Safety net hospitals have significantly higher HRRP/VBP penalties, but, unlike nonsafety net hospitals, increases in their penalty rate did not significantly affect their total margins. Safety net hospitals appear to rely on nonpatient care revenues to offset higher penalties for the years studied. While reassuring, these funding streams are volatile and may not be able to compensate for cumulative losses over time. © Health Research and Educational Trust.

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)

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...

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.

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.

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....

First half 2006: sales revenue up by 5.7% to euros 5,036 million; 1. semestre 2006: chiffre d'affaires en hausse de 5,7% a 5,036 million d'euros

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-07-01

The AREVA group reports first half 2006 sales revenue of 5,036 million euros, up from 4,764 million euros for the same period in 2005, representing 5.7% growth in terms of reported data. Organic growth was 5.1%. In the second quarter 2006 the group had revenue of 2,560 million euros, down 0.7% from second quarter 2005 sales (-1.6% like-for-like). Nuclear operations reported first half 2006 revenue of 3,334 million euros, up 1.6% from the first half of 2005 (+1.3% like-for-like), marked by: net growth of 12.9% for the Front End Division, mainly attributable to uranium deliveries and enrichment services; the contribution from reactor projects in Finland (OL3), China (Ling Ao-Phase II) and France (Flamanville 3 EPR), which boosted sales for the Reactors and Services Division by 2.7%, despite the downturn in sales of reactor services; a 14.4% drop in the Back End Division, primarily in the used fuel treatment business. The Transmission and Distribution Division recorded sales revenue of 1,701 million euros, representing strong organic growth of 13.8%, consistent with the increase in orders booked in the second half of 2005. Orders for the first half of 2006 were up by 17.5% like-for-like compared with those of the first half of 2005. The group is targeting a net increase in revenue for 2006, like-for-like.

Effects of New Funding Models for Patient-Centered Medical Homes on Primary Care Practice Finances and Services: Results of a Microsimulation Model.

Science.gov (United States)

Basu, Sanjay; Phillips, Russell S; Song, Zirui; Landon, Bruce E; Bitton, Asaf

2016-09-01

We assess the financial implications for primary care practices of participating in patient-centered medical home (PCMH) funding initiatives. We estimated practices' changes in net revenue under 3 PCMH funding initiatives: increased fee-for-service (FFS) payments, traditional FFS with additional per-member-per-month (PMPM) payments, or traditional FFS with PMPM and pay-for-performance (P4P) payments. Net revenue estimates were based on a validated microsimulation model utilizing national practice surveys. Simulated practices reflecting the national range of practice size, location, and patient population were examined under several potential changes in clinical services: investments in patient tracking, communications, and quality improvement; increased support staff; altered visit templates to accommodate longer visits, telephone visits or electronic visits; and extended service delivery hours. Under the status quo of traditional FFS payments, clinics operate near their maximum estimated possible net revenue levels, suggesting they respond strongly to existing financial incentives. Practices gained substantial additional net annual revenue per full-time physician under PMPM or PMPM plus P4P payments ($113,300 per year, 95% CI, $28,500 to $198,200) but not under increased FFS payments (-$53,500, 95% CI, -$69,700 to -$37,200), after accounting for costs of meeting PCMH funding requirements. Expanding services beyond minimum required levels decreased net revenue, because traditional FFS revenues decreased. PCMH funding through PMPM payments could substantially improve practice finances but will not offer sufficient financial incentives to expand services beyond minimum requirements for PCMH funding. © 2016 Annals of Family Medicine, Inc.

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.)

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

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...

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

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

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...

The Expected Net Present Value of Developing Weight Management Drugs in the Context of Drug Safety Litigation.

Science.gov (United States)

Chawla, Anita; Carls, Ginger; Deng, Edmund; Tuttle, Edward

2015-07-01

Following withdrawals, failures, and significant litigation settlements, drug product launches in the anti-obesity category slowed despite a large and growing unmet need. Litigation concerns, a more risk-averse regulatory policy, and the difficulty of developing a product with a compelling risk-benefit profile in this category may have limited innovators' expected return on investment and restricted investment in this therapeutic area. The objective of the study was to estimate perceived manufacturer risk associated with product safety litigation and increased development costs vs. revenue expectations on anticipated return on investment and to determine which scenarios might change a manufacturer's investment decision. Expected net present value of a weight-management drug entering pre-clinical trials was calculated for a range of scenarios representing evolving expectations of development costs, revenue, and litigation risk over the past 25 years. These three factors were based on published estimates, historical data, and analogs from other therapeutic areas. The main driver in expected net present value calculations is expected revenue, particularly if one assumes that litigation risk and demand are positively correlated. Changes in development costs associated with increased regulatory concern with potential safety issues for the past 25 years likely did not impact investment decisions. Regulatory policy and litigation risk both played a role in anti-obesity drug development; however, product revenue-reflecting efficacy at acceptable levels of safety-was by far the most important factor. To date, relatively modest sales associated with recent product introductions suggest that developing a product that is sufficiently efficacious with an acceptable level of safety continues to be the primary challenge in this market.

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.

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.

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.

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 ...

Modelling altered revenue function based on varying power consumption distribution and electricity tariff charge using data analytics framework

Science.gov (United States)

Zainudin, W. N. R. A.; Ramli, N. A.

2017-09-01

In 2010, Energy Commission (EC) had introduced Incentive Based Regulation (IBR) to ensure sustainable Malaysian Electricity Supply Industry (MESI), promotes transparent and fair returns, encourage maximum efficiency and maintains policy driven end user tariff. To cater such revolutionary transformation, a sophisticated system to generate policy driven electricity tariff structure is in great need. Hence, this study presents a data analytics framework that generates altered revenue function based on varying power consumption distribution and tariff charge function. For the purpose of this study, the power consumption distribution is being proxy using proportion of household consumption and electricity consumed in KwH and the tariff charge function is being proxy using three-tiered increasing block tariff (IBT). The altered revenue function is useful to give an indication on whether any changes in the power consumption distribution and tariff charges will give positive or negative impact to the economy. The methodology used for this framework begins by defining the revenue to be a function of power consumption distribution and tariff charge function. Then, the proportion of household consumption and tariff charge function is derived within certain interval of electricity power. Any changes in those proportion are conjectured to contribute towards changes in revenue function. Thus, these changes can potentially give an indication on whether the changes in power consumption distribution and tariff charge function are giving positive or negative impact on TNB revenue. Based on the finding of this study, major changes on tariff charge function seems to affect altered revenue function more than power consumption distribution. However, the paper concludes that power consumption distribution and tariff charge function can influence TNB revenue to some great extent.

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...

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...

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)…

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...

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

Revenue, welfare and trade effects of European Union Free Trade Agreement on South Africa

Directory of Open Access Journals (Sweden)

Kore M.A. Guei

2017-10-01

Full Text Available Background: Using the partial equilibrium WITS-SMART Simulation model to assess the impact of liberalisation under the Trade Development and Cooperation Agreement (TDCA of a free trade area between the European Union and South Africa. The identification of the impact of such agreement allows for trade policy negotiation adjustment that can be beneficial for South Africa. Aim: The aim of the study is to estimate and discuss the impact of a Free Trade Agreement (FTA with the European Union and South Africa. More specifically, the study intends to estimate the impact of revenue, welfare, imports, exports, trade creation and to come up with policies options for South Africa that can be used in negotiations and policy formulations. Setting: The study used international trade data (2012 available in the WITS-SMART model to assess bilateral trade agreement between the European Union and South Africa. Methods: To identify the impact on revenue, welfare, imports, exports and trade creation, the study simulated an FTA (0% tariff rate for all goods exchanged between the European Union and South Africa. Also, the elasticity of substitution used for the simulation model was 99%. Results: The findings of the study reveal that total trade effects in South Africa are likely to surge by US$ 1.036 billion with a total welfare valued at US$ 134 million. Dismantling tariffs on all European Union (EU goods would be beneficial to consumers through net trade creation. Total trade creation would be US$ 782 million. However, South African producers are likely to contribute a trade diversion of US$ 254 million which has a negative impact on consumer welfare. The country might also experience a revenue loss amounting to US$ 562 million because of the removal of tariffs. In trade, the country’s exports and imports to the EU are expected to increase by US$ 12.419 million and US$ 1.266 million, respectively. Conclusion: The European Union–South Africa FTA would

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Science.gov (United States)

2010-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL... self-employment. (a) General rule. If an amount is erroneously paid as self-employment tax, for any... self-employment income on a return filed on or before the due date prescribed for filing such return...

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

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.

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...

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,...

26 CFR 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss.

Science.gov (United States)

2010-04-01

... operating loss attributable to foreign expropriation loss. 1.172-9 Section 1.172-9 Internal Revenue INTERNAL... operating loss attributable to foreign expropriation loss. (a) In general. If a taxpayer has a net operating loss for a taxable year ending after December 31, 1958, and if the foreign expropriation loss for such...

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

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...

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

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...

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.

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.

Areva revenue growth in the first quarter of 2010: 8.4% like-for-like, i.e. 1.936 billion euros

International Nuclear Information System (INIS)

2010-01-01

The group's first quarter 2010 consolidated revenue rose 6.5% to 1.936 billion euros (+8.4% LFL) compared with the first quarter of 2009. Growth was driven by the Reactors and Services Business Group (+18.0% LFL). Revenue from exports was up 16.6% to 1.089 billion euros, representing 56.2% of total revenue. Foreign exchange had a negative impact of 26 million euros. Changes in consolidation scope were negligible during the period. The group's backlog of 43.6 billion euros at March 31, 2010 was stable in relation to December 31, 2009. Growth in the backlog of the Reactors and Services Business Group helped offset the drawdown of the backlog in the Back End Business Group as contracts were completed. For the full year of 2010, the group confirms its outlook for significant backlog and revenue growth, rising operating income, and a strong increase in net income attributable to owners of the parent. Mining/Front End Business Group: The Mining/Front End BG reported first quarter 2010 revenue of 674 million euros, which was stable on a reported basis and up 3.5% LFL1. Foreign exchange had a negative impact of 16 million euros. - In Mining, quarterly revenue was driven by volume growth due to a favorable delivery schedule. - In Enrichment and Fuel, volumes were down compared with the first quarter of 2009, particularly due to time-lag in customer deliveries. Reactors and Services Business Group: Revenue for the Reactors and Services BG was up 16.4% in the first quarter of 2010 (up 18.0% LFL1), to 775 million euros. Foreign exchange had a negative impact of 10 million euros. - The New Builds Business reported strong growth due to significant progress on major reactor construction projects, particularly Taishan in China. - Installed Base Business was also up due to buoyant engineering operations, particularly in Germany, and to the more favorable seasonality of unit outage campaigns than in the first quarter of 2009. Back End Business Group: First quarter 2010 revenue for

The Impact of Rotavirus Vaccination on Discounted Net Tax Revenue in Egypt: A Government Perspective Analysis

OpenAIRE

Mark P. Connolly; Oleksandr Topachevskyi; Baudouin Standaert; Omayra Ortega; Maarten Postma

2012-01-01

Background:Background: We evaluated national rotavirus (RV) immunization programme costs to estimate how resulting changes in morbidity and mortality will influence government fiscal accounts over time. The assumption was that increased childhood survival in vaccinated cohorts leads to increased numbers of children consuming government resource, and an increased number of future tax payers. Abstract: Objective:Objective: Our objective was to evaluate the difference in lifetime discounted net ...

A Pilot Quality Improvement Collaborative to Improve Safety Net Dental Access for Pregnant Women and Young Children.

Science.gov (United States)

Vander Schaaf, Emily B; Quinonez, Rocio B; Cornett, Amanda C; Randolph, Greg D; Boggess, Kim; Flower, Kori B

2018-02-01

Objectives To determine acceptability and feasibility of a quality improvement (QI) collaborative in safety net dental practices, and evaluate its effects on financial stability, access, efficiency, and care for pregnant women and young children. Methods Five safety net dental practices participated in a 15-month learning collaborative utilizing business assessments, QI training, early childhood oral health training, and prenatal oral health training. Practices collected monthly data on: net revenue, no-show rates, total encounters, and number of encounters for young children and pregnant women. We analyzed quantitative data using paired t-tests before and after the collaborative and collected supplemental qualitative feedback from clinic staff through focus groups and directed email. Results All mean measures improved, including: higher monthly revenue ($28,380-$33,102, p = 0.37), decreased no-show rate (17.7-14.3%, p = 0.11), higher monthly dental health encounters (283-328, p = 0.08), and higher monthly encounters for young children (8.8-10.5, p = 0.65), and pregnant women (2.8-9.7, p = 0.29). Results varied by practice, with some demonstrating largest increases in encounters for young children and others pregnant women. Focus group participants reported that the collaborative improved access for pregnant women and young children, and that QI methods were often new and difficult. Conclusion for practice Participation by safety net dental practices in a QI collaborative is feasible and acceptable. Individual sites saw greater improvements in different outcomes areas, based on their own structures and needs. Future efforts should focus on specific needs of each dental practice and should offer additional QI training.

Aim High or Go Low? Pricing Strategies and Enrollment Effects when the Net Price Elasticity Varies with Need and Ability

Science.gov (United States)

Curs, Bradley R.; Singell, Larry D., Jr.

2010-01-01

Detailed data on individual applicants to a large public university are used to demonstrate that net price responsiveness decreases with need and ability. Enrollment effects are simulated and show a movement towards a high tuition/high aid (low tuition/low aid) policy significantly lowers (raises) tuition revenue with a modest increase (decrease)…

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...

Do smoke-free laws affect revenues in pubs and restaurants?

Science.gov (United States)

Melberg, Hans Olav; Lund, Karl E

2012-02-01

In the debate about laws regulating smoking in restaurants and pubs, there has been some controversy as to whether smoke-free laws would reduce revenues in the hospitality industry. Norway presents an interesting case for three reasons. First, it was among the first countries to implement smoke-free laws, so it is possible to assess the long-term effects. Second, it has a cold climate so if there is a negative effect on revenue one would expect to find it in Norway. Third, the data from Norway are detailed enough to distinguish between revenue from pubs and restaurants. Autoregressive integrated moving average (ARIMA) intervention analysis of bi-monthly observations of revenues in restaurants and pubs show that the law did not have a statistically significant long-term effect on revenue in restaurants or on restaurant revenue as a share of personal consumption. Similar analysis for pubs shows that there was no significant long-run effect on pub revenue.

Cost Benefit Analyses of Developing a Legislation to Attract Non-Resident High Net Worth Individuals to Use Estonian Private Foundation Platform

Directory of Open Access Journals (Sweden)

Urmas Kaarlep

2017-05-01

Full Text Available On a global level, the high net worth population is expanding, and the wealth of high net worth individuals (HNWI is increasing rapidly. For various reasons, high net worth families and individuals are searching for vehicles to assist them in safeguarding and conveniently managing their wealth. Private foundations represent one useful avenue for achieving this end, and the use of private foundations has become increasingly popular in recent years, particularly in European countries. Many countries have laws which regulate private foundations and several are looking for adjusting or introducing legislation. In this article, authors analysing benefits for a country like Estonia in case the country increases the attractiveness of its jurisdiction for non-residents who are looking for establishment of a private foundation. The article comes to the conclusion that to be competitive, a country cannot collect tax revenues from private foundations established by non-residents except from income originated in the very same country. However, the country can earn benefits from revenues received by companies rendering services to non-residents and their private foundations. The article demonstrates that service fees a country earns and taxes collected from these fees would be substantial enough to make necessary changes to legislation beneficial for a country.

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

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.

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

NET: an inter-computer file transfer command

International Nuclear Information System (INIS)

Burris, R.D.

1978-05-01

The NET command was defined and supported in order to facilitate file transfer between computers. Among the goals of the implementation were greatest possible ease of use, maximum power (i.e., support of a diversity of equipment and operations), and protection of the operating system

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.

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, ...

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...

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.

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.

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...

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 ...

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.

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...

Current Status and Future Prospect of K-NET and KiK-net

Science.gov (United States)

Aoi, S.; Kunugi, T.; Suzuki, W.; Nakamura, H.; Fujiwara, H.

2014-12-01

During 18 years since the deployment of K-NET following the Kobe earthquake, our attention has mainly focused on rapidity of the data collection and an unfailing and reliable observation. In this presentation, we review three generations of the instruments employed by K-NET and KiK-net from these two points of view.At beginning of the 2000's, we newly developed the second generation instruments (K-NET02, K-NET02A, KiK-net06) to replace the first generation instruments (K-NET95, SMAC-MDK) employed when the networks were constructed in the 1990's. These instruments have an automatic dial-out function. It takes typically 2-5 s to establish communication and a few seconds to send the pre-trigger data. After that, data is available typically within a 1.5 s delay. Not only waveform data but also strong motion indexes such as real-time intensity, PGA, PGV, PGD, and response spectra are continuously sent once a second.After the 2011 Tohoku earthquake, we have developed the third generation instruments (K-NET11, KiK-net11) and have replaced almost half of the all stations country wide. Main improvement of this instrument is more unfailing and reliable observation. Because we have often experienced very large ground motions (e.g. 45 records exceeding gravity), the maximum measureable range was expanded from 2000 gal to 4000 gal for the second generation instrument, and to 8000 gal for the third. For the third generation instrument, in case of power failure, observation (including transmission of data) works for seven days thanks to the backup battery, while for the second generation instruments it works only for one day. By adding an oblique component to the three-component accelerometers, we could automatically distinguish shaking data from noise such as electric pulses which may cause a false alarm in EEW. Implementation to guarantee the continuity of observation under severe conditions such as during the Tohoku earthquake is very important, as well as a highly efficient

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...

Assessment of dedicated revenue of non-educational hospitals in Guilan University of Medical Sciences (2012

Directory of Open Access Journals (Sweden)

S. Asefzadeh

2015-06-01

Full Text Available Hospitals, as one of the main providers of health services, are of great importance in health and economy. The aim of this descriptive study was to assess the dedicated revenue of all non-educational hospitals in Guilan University of Medical Sciences (14 hospitals in 2012. On average, 22.35% of income was provided by cash earnings and 77.65% was provided by insurance organizations.There was 1.25% deficit by insurance. The net income of small hospitals with few available beds was very low and they were not economically affordable. The out of pocket to total income ratio was higher in the hospitals located in deprived areas due to lack of full insurance coverage.

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

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

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.

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...

Areva At September 30, 2010: Revenue growth to euro 6.168 bn: + 6.3%. Backlog growth to euro 42.7 bn: + 2.2%

International Nuclear Information System (INIS)

2010-01-01

AREVA generated consolidated revenue of 6.168 billion euros over the first nine months of 2010 for growth of 6.3% (+5.2% like-for-like) compared with the same period in 2009. The main revenue growth engines were the Reactors and Services Business Group and the Back End Business Group, with growth of 11.5% and 7.1% respectively. Foreign exchange had a positive impact of 82 million euros over the period, while changes in consolidation scope had negligible impact. Third quarter 2010 revenue amounted to 2.011 billion euros for growth of 6.1% (+4.4% LFL) compared with the third quarter of 2009. The Reactors and Services Business Group and the Back End Business Group, posting increases of 11.2% and 9.0% respectively, continued to lead this growth. Foreign exchange had a positive impact of 39 million euros, while changes in consolidation scope had negligible impact. The group's backlog came to 42.7 billion euros at September 30, 2010, an increase of 2.2% compared with September 30, 2009 (41.8 billion euros). For the full year of 2010, the group confirms its outlook for significant revenue and backlog growth, increased operating performance excluding particular items, negative operating income, and strong growth in net income attributable to owners of the group with the contribution of the gain on the sale of the Transmission and Distribution business

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

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...

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.

Revenue-sharing analysis in the mobile value-added services

Institute of Scientific and Technical Information of China (English)

LIU Bing; TANG Shou-lian

2006-01-01

This article provides a framework e within which the revenue-sharing in mobile value-added services can be analyzed.It shows that the revenue-sharing ratio between a network operator and a content provider (CP) has no significant effect on prices, market shares or social welfare in the case of nonstandardization. This implies that the revenue-sharing ratio cannot be used as a policy variable.

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.

Maximum Work of Free-Piston Stirling Engine Generators

Science.gov (United States)

Kojima, Shinji

2017-04-01

Using the method of adjoint equations described in Ref. [1], we have calculated the maximum thermal efficiencies that are theoretically attainable by free-piston Stirling and Carnot engine generators by considering the work loss due to friction and Joule heat. The net work done by the Carnot cycle is negative even when the duration of heat addition is optimized to give the maximum amount of heat addition, which is the same situation for the Brayton cycle described in our previous paper. For the Stirling cycle, the net work done is positive, and the thermal efficiency is greater than that of the Otto cycle described in our previous paper by a factor of about 2.7-1.4 for compression ratios of 5-30. The Stirling cycle is much better than the Otto, Brayton, and Carnot cycles. We have found that the optimized piston trajectories of the isothermal, isobaric, and adiabatic processes are the same when the compression ratio and the maximum volume of the same working fluid of the three processes are the same, which has facilitated the present analysis because the optimized piston trajectories of the Carnot and Stirling cycles are the same as those of the Brayton and Otto cycles, respectively.

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

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)

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.

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.

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

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.

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.

Maximum-power-point tracking control of solar heating system

KAUST Repository

Huang, Bin-Juine

2012-11-01

The present study developed a maximum-power point tracking control (MPPT) technology for solar heating system to minimize the pumping power consumption at an optimal heat collection. The net solar energy gain Q net (=Q s-W p/η e) was experimentally found to be the cost function for MPPT with maximum point. The feedback tracking control system was developed to track the optimal Q net (denoted Q max). A tracking filter which was derived from the thermal analytical model of the solar heating system was used to determine the instantaneous tracking target Q max(t). The system transfer-function model of solar heating system was also derived experimentally using a step response test and used in the design of tracking feedback control system. The PI controller was designed for a tracking target Q max(t) with a quadratic time function. The MPPT control system was implemented using a microprocessor-based controller and the test results show good tracking performance with small tracking errors. It is seen that the average mass flow rate for the specific test periods in five different days is between 18.1 and 22.9kg/min with average pumping power between 77 and 140W, which is greatly reduced as compared to the standard flow rate at 31kg/min and pumping power 450W which is based on the flow rate 0.02kg/sm 2 defined in the ANSI/ASHRAE 93-1986 Standard and the total collector area 25.9m 2. The average net solar heat collected Q net is between 8.62 and 14.1kW depending on weather condition. The MPPT control of solar heating system has been verified to be able to minimize the pumping energy consumption with optimal solar heat collection. © 2012 Elsevier Ltd.

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.

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...

Comparing the Costs and Revenues of Transformation to Continuous Cover Forestry for Sitka Spruce in Great Britain

Directory of Open Access Journals (Sweden)

Owen Davies

2015-07-01

Full Text Available Recently continuous cover forestry (CCF has become an accepted approach to forest management in Britain, but uncertainty about its economic consequences may be a barrier to its wider use. A study was carried out to examine the costs and revenues of transforming a stand of Sitka spruce (Picea sitchensis (Bong. Carr. to CCF. The main conclusion is that transformation to CCF need not be more costly than clearfelling and replanting if natural regeneration is successful and the aim is to produce a simple canopy structure. The long-term value of transformation to a more complex canopy structure, with three or more strata, is lower and the extra costs need to be justified in terms of management objectives. The main output from the study is an analysis spreadsheet that empowers practitioners and policy makers to investigate the effects of costs, revenues and discount rates on estimates of net present value over 20 years, 100 years and in perpetuity, to suit local conditions. This paper summarises the method and results of the study in a British context, sets these in a wider international context, and considers the merits, applications and possible further developments of the approach.

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...

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.

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.

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...

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.

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...

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...

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)

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...

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.)

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.

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.

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...

What controls the maximum magnitude of injection-induced earthquakes?

Science.gov (United States)

Eaton, D. W. S.

2017-12-01

Three different approaches for estimation of maximum magnitude are considered here, along with their implications for managing risk. The first approach is based on a deterministic limit for seismic moment proposed by McGarr (1976), which was originally designed for application to mining-induced seismicity. This approach has since been reformulated for earthquakes induced by fluid injection (McGarr, 2014). In essence, this method assumes that the upper limit for seismic moment release is constrained by the pressure-induced stress change. A deterministic limit is given by the product of shear modulus and the net injected fluid volume. This method is based on the assumptions that the medium is fully saturated and in a state of incipient failure. An alternative geometrical approach was proposed by Shapiro et al. (2011), who postulated that the rupture area for an induced earthquake falls entirely within the stimulated volume. This assumption reduces the maximum-magnitude problem to one of estimating the largest potential slip surface area within a given stimulated volume. Finally, van der Elst et al. (2016) proposed that the maximum observed magnitude, statistically speaking, is the expected maximum value for a finite sample drawn from an unbounded Gutenberg-Richter distribution. These three models imply different approaches for risk management. The deterministic method proposed by McGarr (2014) implies that a ceiling on the maximum magnitude can be imposed by limiting the net injected volume, whereas the approach developed by Shapiro et al. (2011) implies that the time-dependent maximum magnitude is governed by the spatial size of the microseismic event cloud. Finally, the sample-size hypothesis of Van der Elst et al. (2016) implies that the best available estimate of the maximum magnitude is based upon observed seismicity rate. The latter two approaches suggest that real-time monitoring is essential for effective management of risk. A reliable estimate of maximum

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...

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...

Provision of financial transmission rights including assessment of maximum volumes of obligations and options

International Nuclear Information System (INIS)

Kristiansen, Tarjei

2007-01-01

This paper studies the risks faced by the providers of financial transmission rights (FTRs). The introduction of FTRs in different systems in the USA must be viewed in relationship to the organization of the market. Often, private players own the central grid, while an independent system operator (ISO) operates the grid. The revenues from transmission congestion collected in the day-ahead and balancing markets should give the ISO sufficient revenues to cover the costs associated with providing FTRs. This can be ensured if the issued FTRs fulfill the simultaneous feasibility test described by Hogan. This test on a three-node network is studied under different assumptions to find the maximum volumes, which can be sold, including contingency constraints. Next the feasibility test is analyzed when taking into account the proceeds from the FTR auction, and demonstrates that a higher volume might be issued. We introduce uncertainty under different scenarios for locational prices and calculate the maximum provided volumes. As a tool for risk management, the provider of the FTRs can use the Value at Risk approach. Finally, the provision of FTRs by private parties is discussed. (author)

Exploring high-density baryonic matter: Maximum freeze-out density

Energy Technology Data Exchange (ETDEWEB)

Randrup, Joergen [Lawrence Berkeley National Laboratory, Nuclear Science Division, Berkeley, CA (United States); Cleymans, Jean [University of Cape Town, UCT-CERN Research Centre and Department of Physics, Rondebosch (South Africa)

2016-08-15

The hadronic freeze-out line is calculated in terms of the net baryon density and the energy density instead of the usual T and μ{sub B}. This analysis makes it apparent that the freeze-out density exhibits a maximum as the collision energy is varied. This maximum freeze-out density has μ{sub B} = 400 - 500 MeV, which is above the critical value, and it is reached for a fixed-target bombarding energy of 20-30 GeV/N well within the parameters of the proposed NICA collider facility. (orig.)

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.

REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-05-01

Full Text Available In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from Romania have similar, yet some different opinions. For example, IFRS has three revenue standards and four revenue interpretations. In the end I shall debate and investigate the convergence process and the similarities and differences between national and international provisions.

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

"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...

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.

Optimum Temperatures for Net Primary Productivity of Three Tropical Seagrass Species

OpenAIRE

Collier, Catherine J.; Ow, Yan X.; Langlois, Lucas; Uthicke, Sven; Johansson, Charlotte L.; O'Brien, Katherine R.; Hrebien, Victoria; Adams, Matthew P.

2017-01-01

Rising sea water temperature will play a significant role in responses of the world's seagrass meadows to climate change. In this study, we investigated seasonal and latitudinal variation (spanning more than 1,500 km) in seagrass productivity, and the optimum temperatures at which maximum photosynthesis and net productivity (for the leaf and the whole plant) occurs, for three seagrass species (Cymodocea serrulata, Halodule uninervis, and Zostera muelleri). To obtain whole plant net production...

Vector control of wind turbine on the basis of the fuzzy selective neural net*

Science.gov (United States)

Engel, E. A.; Kovalev, I. V.; Engel, N. E.

2016-04-01

An article describes vector control of wind turbine based on fuzzy selective neural net. Based on the wind turbine system’s state, the fuzzy selective neural net tracks an maximum power point under random perturbations. Numerical simulations are accomplished to clarify the applicability and advantages of the proposed vector wind turbine’s control on the basis of the fuzzy selective neuronet. The simulation results show that the proposed intelligent control of wind turbine achieves real-time control speed and competitive performance, as compared to a classical control model with PID controllers based on traditional maximum torque control strategy.

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...

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

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,…

The Feasibility of Boat Lift Net in the Archipelagic Fishing Port of Karangantu Banten Province

Directory of Open Access Journals (Sweden)

Epry Rahmawati

2017-11-01

Full Text Available This research was conducted in the Archipelagic Fishing Port of Karangantu Banten Province. It aimed to analyze the feasibility of a boat lift net based on Archipelagic Fishing Port of Karangantu. The research was conducted in November 2015 to January 2016. The method used in this study is a survey method. Operation boat lift net in Archipelagic Fishing Port of Karangantu have done by two days fishing (two nights three days. Based on the results of analysis feasibility (BCR, BEP, and PP business boat lift net worth the effort throughout the year (peak season, regular season, and off season. However, from the profits analysis, the revenue during the bad season is lower than the cost incurred. The results of a financial analysis on the operation of the boat lift net in two seasons are BCR 1.38 (before fuel down and 1.41 (after fuel down, BEP Rp. 198,846,000 (before fuel down and Rp. 188,090,000 (after fuel down, and PP 1.48 years or 18 months (before fuel down and 1.38 years or 16 months (before fuel down, payback included in the category of fast because the value of PP < 3 years.

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. ...

Využitie revenue managementu v oblasti Food and Beverage

OpenAIRE

Džambová, Adela

2013-01-01

The aim of this thesis is to introduce theoretical basis and practical review of actual revenue management usage in hospitality, espacially in the Food&Beverage Department. First chapter brings out the concept of revenue management from the view of its origin, development and integration into other industries. The second and third chapter describes different tools and approaches between the Rooms and Food&Beverage Department. The purpose of the last chapter is to compare revenue management us...

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.

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...

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.

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...

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 ...

The revenue raising capabilities of a VAT system in developing countries

Directory of Open Access Journals (Sweden)

NT Azaria

2015-01-01

Full Text Available The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viability of a value-added tax (VAT system, particularly in developing countries.  The analysis concentrates on the effect of a VAT on tax revenues raised, and the main objective is to determine whether a VAT system generates greater benefits than previously utilised sales taxes, i.e. pre-existing sales taxes (PEST. Using a panel data regression analysis, our results indicate that while all countries gain revenue from the presence of VAT, it is significantly more in developed countries, although the dummy VAT variable interacted with trace openness enters positively for the lower- and upper middle-income groups.  This proves the importance of trade for VAT revenues, but also that VAT combined with interaction variables is conducive to higher tax revenues.

Maximising net returns to fertiliser use by financially constrained

African Journals Online (AJOL)

ACSS

2013, National Agricultural Research Organisation ... for typical fertiliser use costs and grain prices in Uganda was greatest for a ... to maximise net returns to fertiliser use for finance-limited crop management in ... maximum profit ha-1 where the additional ... Potassium effects were not significant for cereal crops and bean.

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…

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.

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...

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...

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.

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…

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…

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...

47 CFR 36.378 - Category 2-Customer services (revenue accounting).

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING...

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...

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...

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

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...

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...

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.

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...

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...

Revenue-sharing contracts across an extended supply chain supply chain

NARCIS (Netherlands)

Rhee, van der B.; Schmidt, G.; Venugopal, V.; Veen, van der J.A.A.

2014-01-01

Revenue-sharing contracts have been heavily researched and promoted in the academic literature. However, despite some well-documented examples (e.g., the way Blockbuster and film studios were able to increase availability of the latest video releases in rental shops through a revenue-sharing

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…

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

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

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

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.

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...

Tax Revenue and Economic Growth: A Study of Nigeria and Ghana

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2018-03-01

Full Text Available Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used multiple regressions as tools of analysis. The study finds a positive impact of tax revenue on the gross domestic product of Nigeria and Ghana confirming prior studies. The study recommended among others that adequate measure to ensure that revenue generated from the tax is effectively utilized to develop and grow the economy.DOI: 10.15408/sjie.v7i2.7341

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...

Game Algorithm for Resource Allocation Based on Intelligent Gradient in HetNet

Directory of Open Access Journals (Sweden)

Fang Ye

2017-02-01

Full Text Available In order to improve system performance such as throughput, heterogeneous network (HetNet has become an effective solution in Long Term Evolution-Advanced (LET-A. However, co-channel interference leads to degradation of the HetNet throughput, because femtocells are always arranged to share the spectrum with the macro base station. In this paper, in view of the serious cross-layer interference in double layer HetNet, the Stackelberg game model is adopted to analyze the resource allocation methods of the network. Unlike the traditional system models only focusing on macro base station performance improvement, we take into account the overall system performance and build a revenue function with convexity. System utility functions are defined as the average throughput, which does not adopt frequency spectrum trading method, so as to avoid excessive signaling overhead. Due to the value scope of continuous Nash equilibrium of the built game model, the gradient iterative algorithm is introduced to reduce the computational complexity. As for the solution of Nash equilibrium, one kind of gradient iterative algorithm is proposed, which is able to intelligently choose adjustment factors. The Nash equilibrium can be quickly solved; meanwhile, the step of presetting adjustment factors is avoided according to network parameters in traditional linear iterative model. Simulation results show that the proposed algorithm enhances the overall performance of the system.

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...

Long-Term Resource Adequacy, Long-Term Flexibility Requirements, and Revenue Sufficiency

Energy Technology Data Exchange (ETDEWEB)

Milligan, Michael [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bloom, Aaron P [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Townsend, Aaron [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Ela, Erik [Electric Power Research Institute; Botterud, Audun [Argonne National Laboratory; Levin, Todd [Argonne National Laboratory

2018-02-15

Variable generation (VG) can reduce market prices over time and also the energy that other suppliers can sell in the market. The suppliers that are needed to provide capacity and flexibility to meet the long-term reliability requirements may, therefore, earn less revenue. This chapter discusses the topics of resource adequacy and revenue sufficiency - that is, determining and acquiring the quantity of capacity that will be needed at some future date and ensuring that those suppliers that offer the capacity receive sufficient revenue to recover their costs. The focus is on the investment time horizon and the installation of sufficient generation capability. First, the chapter discusses resource adequacy, including newer methods of determining adequacy metrics. The chapter then focuses on revenue sufficiency and how suppliers have sufficient opportunity to recover their total costs. The chapter closes with a description of the mechanisms traditionally adopted by electricity markets to mitigate the issues of resource adequacy and revenue sufficiency and discusses the most recent market design changes to address these issues.

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...

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

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.

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)

Horizontal ichthyoplankton tow-net system with unobstructed net opening

Science.gov (United States)

Nester, Robert T.

1987-01-01

The larval fish sampler described here consists of a modified bridle, frame, and net system with an obstruction-free net opening and is small enough for use on boats 10 m or less in length. The tow net features a square net frame attached to a 0.5-m-diameter cylinder-on-cone plankton net with a bridle designed to eliminate all obstructions forward of the net opening, significantly reducing currents and vibrations in the water directly preceding the net. This system was effective in collecting larvae representing more than 25 species of fish at sampling depths ranging from surface to 10 m and could easily be used at greater depths.

Description and evaluation of a net energy intake model as a function of dietary chewing index

DEFF Research Database (Denmark)

Jensen, Laura Mie; Markussen, Bo; Nielsen, N. I.

2016-01-01

Previously, a linear relationship has been found between net energy intake (NEI) and dietary chewing index (CI) of the diet for different types of cattle. Therefore, we propose to generalize and calibrate this relationship into a new model for direct prediction of NEI by dairy cows from CI values...... a value of 2, implying a constant maximum daily chewing time. The intercept NEI0 in the regression of NEI on CINE may be interpreted as metabolic net energy intake capacity of the cows fed without physical constraints on intake. Based on experimental data, the maximum chewing time was estimated as 1...

Higher-moment measurements of net-kaon, net-charge and net-proton multiplicity distributions at STAR

International Nuclear Information System (INIS)

Sarkar, Amal

2014-01-01

In this paper, we report the measurements of the various moments, such as mean, standard deviation (σ), skewness (S) and kurtosis (κ) of the net-kaon, net-charge and net-proton multiplicity distributions at mid-rapidity in Au + Au collisions from √(s NN )=7.7 to 200 GeV with the STAR experiment at RHIC. This work has been done with the aim to locate the critical point on the QCD phase diagram. These moments and their products are related to the thermodynamic susceptibilities of conserved quantities such as net baryon number, net charge, and net strangeness as well as to the correlation length of the system which diverges in an ideal infinite thermodynamic system at the critical point. For a finite system, existing for a finite time, a non-monotonic behavior of these variables would indicate the presence of the critical point. Furthermore, we also present the moment products Sσ, κσ 2 of net-kaon, net-charge and net-proton multiplicity distributions as a function of collision centrality and energy. The energy and the centrality dependence of higher moments and their products have been compared with different models

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

Theoretical Evaluation of the Maximum Work of Free-Piston Engine Generators

Science.gov (United States)

Kojima, Shinji

2017-01-01

Utilizing the adjoint equations that originate from the calculus of variations, we have calculated the maximum thermal efficiency that is theoretically attainable by free-piston engine generators considering the work loss due to friction and Joule heat. Based on the adjoint equations with seven dimensionless parameters, the trajectory of the piston, the histories of the electric current, the work done, and the two kinds of losses have been derived in analytic forms. Using these we have conducted parametric studies for the optimized Otto and Brayton cycles. The smallness of the pressure ratio of the Brayton cycle makes the net work done negative even when the duration of heat addition is optimized to give the maximum amount of heat addition. For the Otto cycle, the net work done is positive, and both types of losses relative to the gross work done become smaller with the larger compression ratio. Another remarkable feature of the optimized Brayton cycle is that the piston trajectory of the heat addition/disposal process is expressed by the same equation as that of an adiabatic process. The maximum thermal efficiency of any combination of isochoric and isobaric heat addition/disposal processes, such as the Sabathe cycle, may be deduced by applying the methods described here.

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...

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.

The Impacts of Changes to Nevada's Net Metering Policy on the Financial Performance and Adoption of Distributed Photovoltaics

Energy Technology Data Exchange (ETDEWEB)

Gagnon, Pieter [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sigrin, Ben [National Renewable Energy Lab. (NREL), Golden, CO (United States); Gleason, Mike [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2017-01-01

As the adoption of distributed photovoltaics (DPV) has continued to rapidly increase, a national conversation has begun about the efficacy of full-retail net metering as a means of achieving the diverse objectives of electricity pricing. This conversation has prompted studies that have primarily focused on the total costs and benefits of DPV. To compliment those studies, we here characterize the potential impacts of tariff design on the customer-economics and adoption of DPV, where recent changes in Nevada are taken as a case study. We show that an increase in fixed charges more strongly impacts the payback period of small systems, and a decrease in credit for exported electricity more strongly impacts the payback period of large systems. We project that these combined changes will reduce DPV adoption in Nevada; total capacity in 2030 was projected to reach up to 363 MW, with 226 MW having already been installed at the end of the second quarter of 2016. In contrast, if full retail net metering had continued, DPV capacity was projected to reach up to 1,280 MW at the end of 2030, which would account for an estimated 6.5% of the total sales of electricity by NV Energy at that time. We project that the DPV systems will decrease the gross revenue from bill collection by $48 million per year under the new tariffs, whereas the decrease in gross revenue could have reached $255 million per year if full retail net metering had been continued. Although these results are given in the context of Nevada, the trends shown are intended to help information similar upcoming decisions in other states.

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)

Poweo half-year 2006 earnings. Positive net income, implementation of the 1. steps of the industrial plan; Poweo resultats du 1. semestre 2006. Resultat net positif, mise en oeuvre des 1. etapes du plan industriel

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-09-15

POWEO, the leading independent energy operator in France, presents in this document its key financial data and highlights for the first half of 2006: - Half-year revenue amounts to euro 119.4 m, multiplied by 3.4 compared to the same period last year; - The Energy Management activity has achieved a net margin of euro 34.3 m; - EBIT amounts to euro 6.2 m, compared to euro -2.9 m in the first half of 2005; - Net income amounts to euro 8.9 m, compared to euro -2.9 m in the first half of 2005; - Completion of the preliminary steps to the building of a first thermal power plant (CCGT) is close at hand, two other projects launched; - Strengthening of internal structures in view of the residential market opening up; - Outlook for 2006: total sales expected to reach euro 220 m and positive EBITDA; - LNG terminal building project in Le Havre.

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

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...

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...

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.

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

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

On revenue and welfare dominance of ad valorem taxes in two-sided markets

DEFF Research Database (Denmark)

Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

2009-01-01

A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets.......A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets....

Sistem Supply Chain Crude-Palm-Oil Indonesia dengan Mempertimbangkan Aspek Economical Revenue, Social Welfare dan Environment

Directory of Open Access Journals (Sweden)

Kuncoro Harto Widodo

2010-01-01

Full Text Available Crude-Palm-Oil (CPO is an agro-industrial commodity which has a strategic value to be developed for Indonesian economy and social welfare. Production and export of Indonesian CPO increase progressively in the view years so that CPO is one of the pre-eminent products of Indonesia. On the other hand, however, they could give two negative impacts. First, a less CPO supply for domestic market as a result of export growing. Second, a worse environment as an effect of the opening new palm plantations. We, therefore, construct and simulate the system model for analyzing the relationships between the components and for describing their behaviour within the supply chain of CPO by using a dynamic model. The result shows that in the next 30 years, the revenue of Indonesian CPO industries tends to increase. The biggest revenue will be achieved in the year 23rd. The maximum addition of plantation employees is in the year 7th as well as in the year 17th. Deforestation would be the highest in the year 7th and 17th in which 2008 as a basic year.

Local government finance: challenges in revenue-raising at the Municipal Corporation of Delhi

Directory of Open Access Journals (Sweden)

Simanti Bandyopadhyay

2015-06-01

Full Text Available The main objective of this paper is to examine the extent to which the capital city of Delhi has gained financial autonomy over the years. In order to better understand its progress, the paper compares the periods before and after the submission of the Third State Finance Commission Report of Delhi. The main findings suggest there have been some efforts to reduce reliance on transfers from upper tiers of government and to strengthen ‘own revenues’ atthe Municipal Corporation of Delhi (MCD. A greater diversification of tax and non-tax revenue sources is responsible for this improvement. In the second period, other tax sources such as corporation tax and electricity tax gained in importance.  Non-tax revenues were also strengthened by higher collection of certain components such as conversion charges. However, own revenues have been inadequate to meet growing expenditure requirements, resulting in high revenue expenditure gaps. Further, the growth in Gross State Domestic Product (GSDP has not led to a rise in own revenues for MCD.Rather, the paper finds that higher GSDP and its tertiary sector components are associated with higher expenditures in MCD. As far as local revenues are concerned, higher GSDP is associated with higher transfers, but has no discernible impact on own revenues. 

On Revenue-Optimal Dynamic Auctions for Bidders with Interdependent Values

Science.gov (United States)

Constantin, Florin; Parkes, David C.

In a dynamic market, being able to update one's value based on information available to other bidders currently in the market can be critical to having profitable transactions. This is nicely captured by the model of interdependent values (IDV): a bidder's value can explicitly depend on the private information of other bidders. In this paper we present preliminary results about the revenue properties of dynamic auctions for IDV bidders. We adopt a computational approach to design single-item revenue-optimal dynamic auctions with known arrivals and departures but (private) signals that arrive online. In leveraging a characterization of truthful auctions, we present a mixed-integer programming formulation of the design problem. Although a discretization is imposed on bidder signals the solution is a mechanism applicable to continuous signals. The formulation size grows exponentially in the dependence of bidders' values on other bidders' signals. We highlight general properties of revenue-optimal dynamic auctions in a simple parametrized example and study the sensitivity of prices and revenue to model parameters.

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...

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...

Shaping forest safety nets with markets: Adaptation to climate change under changing roles of tropical forests in Congo Basin

International Nuclear Information System (INIS)

Nkem, Johnson; Kalame, Fobissie B.; Idinoba, Monica; Somorin, Olufunso A.; Ndoye, Ousseynou; Awono, Abdon

2010-01-01

Tropical forests hold several goods and services used by forest-dependent people as safety nets to traverse difficult periods of resource supply. These same goods and services are constantly surrounded by emerging markets linking remote communities with major urban centers nationally and internationally. How these markets affect adaptation remains unclear. This paper examines the roles of markets in non-timber forest products that normally serve as safety nets for forest communities, and the implications for climate change adaptation in the Congo Basin. Following the identification and prioritization of forest-based development sectors for adaptation by stakeholders, the types of markets and trades surrounding the identified sectors were examined in two provinces in the Democratic Republic of Congo as a case study in order to evaluate revenue flows and their potential contribution to adaptation by local communities. The distribution of the market revenue leaves local people with returns much lower than the worth of the commodity, while wholesalers and retailers reap most of the benefits and profit from the high variability in volume and market earnings for the same commodity across provinces. Markets may increase the value of a commodity as observed in this study, but their contributions to adaptation appear highly limited for local communities following their distribution among the stakeholders in the market chain. This is likely to be worse in free market settings, especially when it diminishes the safety net roles of forest goods and services. Markets should therefore complement rather than substitute forests roles for adaptation to climate change in tropical forest countries. Capturing the benefits of trade for adaptation is crucial but will require policy reforms and further research that addresses the complexity in benefit sharing.

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.

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.

Sell honestly, never sell your honesty: revenue management and corporate reputation management

OpenAIRE

Wang, Xuan Lorna

2013-01-01

This study explores the link between corporate reputation and revenue management practice in the hospitality and tourism industries. It seeks answers to two key questions: first, whether or not there is a link between corporate reputation and revenue management, and second, how revenue management practice may affect corporate reputation, and vice versa. More specifically, it examines whether the negative effects of sales-driven RevM practice has had on customers, such as unfair perception, re...

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.

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...

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...

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...

Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran

OpenAIRE

Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari

2014-01-01

As the government’s source of revenue, taxes play a major role in the construction and economic development of a country. Accurate knowledge of factors affecting tax revenues provides the policymakers with a clear horizon for economic planning. This study mainly aimed to examine the effect of economic variables on total tax revenues between 1974 and 2011. Accordingly, the Auto regression Distributed Lag (ARDL) Model was used. Results indicated that exchange rate with 0.71398, import with 0.53...

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...

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...

How do changes in media consumption affect newspaper revenue? : Suggestions on earning more revenue, with a special attention to the Nordic region

OpenAIRE

Shahbazi, Fatemeh

2016-01-01

This thesis is concentrated on the changes in consumer’s newspaper consumption and its impact on newspaper’s revenue in order to find out how printed news can earn more money. This thesis has a special attention on the Nordic region newspaper industry. The aim of this thesis is to explain how changes occurred in news consumption habits of users has impacted on newspaper firms’ revenue in order to find new strategies for newspaper firms for earning more money to remain survived. The research q...

Net-baryon-, net-proton-, and net-charge kurtosis in heavy-ion collisions within a relativistic transport approach

International Nuclear Information System (INIS)

Nahrgang, Marlene; Schuster, Tim; Stock, Reinhard; Mitrovski, Michael; Bleicher, Marcus

2012-01-01

We explore the potential of net-baryon, net-proton and net-charge kurtosis measurements to investigate the properties of hot and dense matter created in relativistic heavy-ion collisions. Contrary to calculations in a grand-canonical ensemble we explicitly take into account exact electric and baryon charge conservation on an event-by-event basis. This drastically limits the width of baryon fluctuations. A simple model to account for this is to assume a grand-canonical distribution with a sharp cut-off at the tails. We present baseline predictions of the energy dependence of the net-baryon, net-proton and net-charge kurtosis for central (b≤2.75 fm) Pb+Pb/Au+Au collisions from E lab =2A GeV to √(s NN )=200 GeV from the UrQMD model. While the net-charge kurtosis is compatible with values around zero, the net-baryon number decreases to large negative values with decreasing beam energy. The net-proton kurtosis becomes only slightly negative for low √(s NN ). (orig.)

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

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...

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...

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.

Contradicting the twin deficits hypothesis: The role of tax revenues composition

Directory of Open Access Journals (Sweden)

Obadić Alka

2014-01-01

Full Text Available The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of total budget tax revenues. Results suggest that the co-movements of the current account and the fiscal balance cannot be explained by the twin deficit theory in countries with indirect tax-oriented systems. These results imply that only the structural economic transformation and export orientation of the economy may reverse the causality direction between two deficits.

Failure Mode and Effect Analysis in Increasing the Revenue of Emergency Department

Directory of Open Access Journals (Sweden)

Farhad Rahmati

2015-02-01

Full Text Available Introduction: Successful performance of emergency department(ED is one of the important indications of increasing the satisfaction among referees. The insurance of such successful performance is fiscal discipline and avoiding from non-beneficial activities in this department. Therefore, the increasing revenue of emergency department is one of the interested goals of hospital management system. According to above-mentioned, the researchers assessed problems lead to loss the revenue of ED and eliminate them by using failure mode and effects analysis (FMEA.Methods: This was the prospective cohort study performed during 18 months, set in 6 phases. In the first phase, the failures were determined and some solutions suggested to eliminate them. During 2-5 phases, based on the prioritizing the problems, solutions were performed. In the sixth phase, final assessment of the study was done. Finally, the feedback of system’s revenue was evaluated and data analyzed using repeated measure ANOVA.Results: Lack of recording the consuming instrument and attribution of separate codes for emergency services of hospitalized patients were the most important failures that lead to decrease the revenue of ED. Such elimination caused to 75.9% increase in revenue within a month (df = 1.6; F = 84.0; p<0.0001.  Totally, 18 months following the eliminating of failures caused to 328.2% increase in the revenue of ED (df = 15.9; F = 215; p<0.0001.Conclusion: The findings of the present study shows that failure mode and effect analysis, can be used as a safe and effected method to reduce the expenses of ED and increase its revenue.

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...

Optimal piston motion for maximum net output work of Daniel cam engines with low heat rejection

International Nuclear Information System (INIS)

Badescu, Viorel

2015-01-01

Highlights: • The piston motion of low heat rejection compression ignition engines is optimized. • A realistic model taking into account the cooling system is developed. • The optimized cam is smaller for cylinders without thermal insulation. • The optimized cam size depends on ignition moment and cooling process intensity. - Abstract: Compression ignition engines based on classical tapper-crank systems cannot provide optimal piston motion. Cam engines are more appropriate for this purpose. In this paper the piston motion of a Daniel cam engine is optimized. Piston acceleration is taken as a control. The objective is to maximize the net output work during the compression and power strokes. A major research effort has been allocated in the last two decades for the development of low heat rejection engines. A thermally insulated cylinder is considered and a realistic model taking into account the cooling system is developed. The sinusoidal approximation of piston motion in the classical tapper-crank system overestimates the engine efficiency. The exact description of the piston motion in tapper-crank system is used here as a reference. The radiation process has negligible effects during the optimization. The approach with no constraint on piston acceleration is a reasonable approximation. The net output work is much larger (by 12–13%) for the optimized system than for the classical tapper-crank system, for similar thickness of cylinder walls and thermal insulation. Low heat rejection measures are not of significant importance for optimized cam engines. The optimized cam is smaller for a cylinder without thermal insulation than for an insulated cylinder (by up to 8%, depending on the local polar radius). The auto-ignition moment is not a parameter of significant importance for optimized cam engines. However, for given cylinder wall and insulation materials there is an optimum auto-ignition moment which maximizes the net output work. The optimum auto

Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options

Directory of Open Access Journals (Sweden)

Salami Adeleke

2011-01-01

Full Text Available Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.

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...

Capacity Allocation and Revenue Sharing in Airline Alliances: A Combinatorial Auction-Based Modeling

Directory of Open Access Journals (Sweden)

Ying-jing Gu

2017-01-01

Full Text Available This paper attempts to establish a framework to help airline alliances effectively allocate their seat capacity with the purpose of maximizing alliances’ revenue. By assuming the airline alliance as the auctioneer and seat capacity in an itinerary as lots, the combinatorial auction model is constructed to optimize the allocation of the seat, and the revenue sharing method is established to share revenue between partners by Vickrey-Clarke-Groves (VCG mechanism. The result of the numerical study shows that the seat capacity allocation is effective even without information exchanging completely and the twofold revenue shares method shows more excitation for the airlines.

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...

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

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.

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.

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.

Changed Role of Service Sector And Enhanced Service Tax Revenue An Introspection

OpenAIRE

Balachandran, Dr. V; Malini, K Hema

2013-01-01

The present paper attempts to evaluate the performance of service tax in India in terms of revenue generation, assessee base and its share in the total tax kitty of India. In addition, the relative position of the share of service sector and service tax in relation to GDP and total tax revenue of the country has also analyzed. The analysis of data reveals that service tax in India is progressing faster in terms of revenue collection, assesse base and even service tax collection per assesse an...

Computer software to estimate timber harvesting system production, cost, and revenue

Science.gov (United States)

Dr. John E. Baumgras; Dr. Chris B. LeDoux

1992-01-01

Large variations in timber harvesting cost and revenue can result from the differences between harvesting systems, the variable attributes of harvesting sites and timber stands, or changing product markets. Consequently, system and site specific estimates of production rates and costs are required to improve estimates of harvesting revenue. This paper describes...

Petri Nets

Indian Academy of Sciences (India)

In a computer system, for example, typical discrete events ... This project brought out a series of influential reports on Petri net theory in the mid and late ... Technology became a leading centre for Petri net research and from then on, Petri nets ...

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....

Poweo half-year 2006 earnings. Positive net income, implementation of the 1. steps of the industrial plan

International Nuclear Information System (INIS)

2006-09-01

POWEO, the leading independent energy operator in France, presents in this document its key financial data and highlights for the first half of 2006: - Half-year revenue amounts to euro 119.4 m, multiplied by 3.4 compared to the same period last year; - The Energy Management activity has achieved a net margin of euro 34.3 m; - EBIT amounts to euro 6.2 m, compared to euro -2.9 m in the first half of 2005; - Net income amounts to euro 8.9 m, compared to euro -2.9 m in the first half of 2005; - Completion of the preliminary steps to the building of a first thermal power plant (CCGT) is close at hand, two other projects launched; - Strengthening of internal structures in view of the residential market opening up; - Outlook for 2006: total sales expected to reach euro 220 m and positive EBITDA; - LNG terminal building project in Le Havre

7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

Science.gov (United States)

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

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....

Hysteretic Behavior of Tubular Steel Braces Having Carbon Fiber Reinforced Polymer Reinforcement Around End Net Sections

Directory of Open Access Journals (Sweden)

Cem Haydaroğlu

2015-12-01

Full Text Available This study presents an experimental investigation into the seismic retrofit of tubular steel braces using carbon fiber reinforced polymer (CFRP members. CFRP retrofitting of net sections for compact tubes are proposed for delaying potential local net section failure. A total of almost full-scale three (TB-1, TB-2, and TB-3 compact steel tubular specimens were designed per AISC specifications, constructed, and cyclically tested to fracture. Retrofitted braces, when compared to the reference specimen, developed fuller hysteretic curves. Increase in cumulative hysteretic energy dissipation and the elongation in fracture life in the specimen retrofitted with CFRP plates and CFRP sheet wraps at net sections are observed during testing. This resulted in a maximum of 82.5% more dissipated energy for compact tube specimens. Also, this retrofit provided a longer experimental fracture life (maximum 59% more. Due to fracture initiation during the last cycles, significant reductions in strength and stiffness have been obtained. No significant change (maximum 10% in the brace stiffness was observed, which could be desirable in seismic retrofit applications. Pushover analysis per FEMA 356 for the bare specimen shows that FEMA does not represent actual brace behavior in the compression side although pushover and experimental results are in good agreement in the tension side.

78 FR 39437 - Proposed Collection; Comment Request for Revenue Procedure 98-32

Science.gov (United States)

2013-07-01

... Revenue Procedure 98-32, Electronic Federal Tax Payment System (EFTPS) Programs for Reporting Agents.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111... Internet at [email protected] . SUPPLEMENTARY INFORMATION: Title: Electronic Federal Tax Payment...

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

Global distribution of revenue loss from tax avoidance: Re-estimation and country results

OpenAIRE

Cobham, Alex; Janský, Petr

2017-01-01

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD-WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country...

The equivalency between logic Petri workflow nets and workflow nets.

Science.gov (United States)

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

Logic Petri nets (LPNs) can describe and analyze batch processing functions and passing value indeterminacy in cooperative systems. Logic Petri workflow nets (LPWNs) are proposed based on LPNs in this paper. Process mining is regarded as an important bridge between modeling and analysis of data mining and business process. Workflow nets (WF-nets) are the extension to Petri nets (PNs), and have successfully been used to process mining. Some shortcomings cannot be avoided in process mining, such as duplicate tasks, invisible tasks, and the noise of logs. The online shop in electronic commerce in this paper is modeled to prove the equivalence between LPWNs and WF-nets, and advantages of LPWNs are presented.

The Equivalency between Logic Petri Workflow Nets and Workflow Nets

Science.gov (United States)

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

Logic Petri nets (LPNs) can describe and analyze batch processing functions and passing value indeterminacy in cooperative systems. Logic Petri workflow nets (LPWNs) are proposed based on LPNs in this paper. Process mining is regarded as an important bridge between modeling and analysis of data mining and business process. Workflow nets (WF-nets) are the extension to Petri nets (PNs), and have successfully been used to process mining. Some shortcomings cannot be avoided in process mining, such as duplicate tasks, invisible tasks, and the noise of logs. The online shop in electronic commerce in this paper is modeled to prove the equivalence between LPWNs and WF-nets, and advantages of LPWNs are presented. PMID:25821845

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.

N-player mosquito net game: individual and social rationality in the misuse of insecticide-treated nets.

Science.gov (United States)

Honjo, Keita; Satake, Akiko

2014-02-07

Many governmental and non-governmental organizations have distributed insecticide-treated nets (ITNs) to malaria endemic areas, which contributed to the reduction of malaria deaths. However, some people in malaria endemic areas used ITNs for alternative purposes such as fishery and agriculture. It is unclear why people threatened by malaria misuse ITNs. Here we develop a N-player mosquito net game, and theoretically show that the misuse of ITNs might be underpinned by individual and social rationality. In the mosquito net game, each player uses ITNs for malaria prevention or alternative purposes. The proper ITN use decreases the probability of malaria infection, while the improper ITN use increases the player's labor productivity. Each player's expected payoff is influenced by other players' strategies. We found that the misuse of ITNs can be a Pareto efficient Nash equilibrium. The maximum number of players using ITNs for malaria prevention is limited by insecticidal effectiveness of ITNs and extra income from ITN misuse. Furthermore, we found that players in a low-income community are attracted to the misuse of ITNs even if the probability of malaria infection is high. Introduction of a tax on ITN misuse was shown to be effective to motivate the players to use ITNs for malaria prevention. Our results demonstrate that understanding decision making of people in malaria endemic areas is essential to design more effective malaria control programs. © 2013 Published by Elsevier Ltd. All rights reserved.

AREVA revenue and data for the first nine months of 2008

International Nuclear Information System (INIS)

2008-01-01

This public information sheet presents financing data of the group AREVA for the first nine months of 2008. It shows a high increase of the revenue (12,9%). The data are detailed for each activity sector, front end, reactors and services, back end, transmission and distribution. Consolidated revenue for the years 2007 are also provided. (A.L.B.)

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...

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 ...

Healthier Standards for School Meals and Snacks: Impact on School Food Revenues and Lunch Participation Rates.

Science.gov (United States)

Cohen, Juliana F W; Gorski, Mary T; Hoffman, Jessica A; Rosenfeld, Lindsay; Chaffee, Ruth; Smith, Lauren; Catalano, Paul J; Rimm, Eric B

2016-10-01

In 2012, the updated U.S. Department of Agriculture school meals standards and a competitive food law similar to the fully implemented version of the national Smart Snack standards went into effect in Massachusetts. This study evaluated the impact of these updated school meal standards and Massachusetts' comprehensive competitive food standards on school food revenues and school lunch participation. Revenue and participation data from 11 Massachusetts school districts were collected from 2011 to 2014 and analyzed in 2015 using multilevel modeling. The association between the change in compliance with the competitive food standards and revenues/participation was assessed using linear regression. Schools experienced declines in school food revenues of $15.40/student in Year 1 from baseline (p=0.05), due to competitive food revenue losses. In schools with 3 years of data, overall revenues rebounded by the second year post-implementation. Additionally, by Year 2, school lunch participation increased by 15% (p=0.0006) among children eligible for reduced-price meals. Better competitive food compliance was inversely associated with school food revenues in the first year only; an absolute change in compliance by 10% was associated with a $9.78/student decrease in food revenues over the entire school year (p=0.04). No association was seen between the change in compliance and school meal participation. Schools experienced initial revenue losses after implementation of the standards, yet longer-term school food revenues were not impacted and school meal participation increased among children eligible for reduced-price meals. Weakening the school meal or competitive food guidelines based on revenue concerns appears unwarranted. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

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...

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...

Widening the tax net: Lessons from Lagos State, Nigeria | Abiola ...

African Journals Online (AJOL)

Pressure is on governments all over the world to increase revenue through taxation in order to provide better services within their jurisdictions. This study attempts to access the Lagos state's revenue performance under the internally generated revenue scheme. Lagos state total revenue data was collected from 2009 to ...

Determining Bakrie Telecom's Business Strategy to Boost the Revenue From Internet Data Business

OpenAIRE

Prajunianto, Prajunianto; Titus, Amol

2013-01-01

The study is aim to explore & analyze business model and business strategy for Bakrie Telecom (BTEL) in order to increase the revenue from internet data business. Trend of internet/telecommunication such as the use of smartphone (Android, IPhone, and BlackBerry) are giving significant revenue for operator. But total revenue earned by Bakrie Telecom, not quite able to offset current funds out. Issues facing Bakrie Telecom in internet data business can be overcome by applying a Business Mod...

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.

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…

Coloured Petri Nets

DEFF Research Database (Denmark)

Jensen, Kurt

1987-01-01

The author describes a Petri net model, called coloured Petri nets (CP-nets), by means of which it is possible to describe large systems without having to cope with unnecessary details. The author introduces CP-nets and provide a first impression of their modeling power and the suitability...

Net one, net two: the primary care network income statement.

Science.gov (United States)

Halley, M D; Little, A W

1999-10-01

Although hospital-owned primary care practices have been unprofitable for most hospitals, some hospitals are achieving competitive advantage and sustainable practice operations. A key to the success of some has been a net income reporting tool that separates practice operating expenses from the costs of creating and operating a network of practices to help healthcare organization managers, physicians, and staff to identify opportunities to improve the network's financial performance. This "Net One, Net Two" reporting allows operations leadership to be held accountable for Net One expenses and strategic leadership to be held accountable for Net Two expenses.

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.

The structure of expenses and revenues according to International Accounting Standards

OpenAIRE

Mariana Man

2004-01-01

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

Buy-back and revenue-sharing contracts in global supply shain

OpenAIRE

Liu, Yang

2015-01-01

Purpose: The main propose of this study is to investigate how exchange rate risk affects the buy-back and revenue-sharing contracts in the global supply chain, hence to improve the performance of global supply chain. Design/methodology/approach: Based on a two-echelon global supply chain, with the model equilibrium, this paper studies the difference between the buy-back contract and the revenue-sharing contract. By the transmitting of the exchange rate risk, it discusses the node-enterpris...

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.

The Compensative Effects of Tobacco Leaf Price Changes on Tax Revenue in China

OpenAIRE

Cai, Hailong; Kinnucan, Henry W.

2009-01-01

Tobacco production in China is influenced by a government-set procurement price for tobacco leaf, and an excise tax on tobacco leaf revenue. This study examines the increase in the procurement price needed to keep tax revenue constant in the face of a 50% reduction in the tax rate. This “compensative effect” is important because reductions in the tax rate are contemplated and tobacco tax revenue is a major source of funding for rural communities. Based on an equilibrium-displacement model of ...

Net sputtering rate due to hot ions in a Ne-Xe discharge gas bombarding an MgO layer

International Nuclear Information System (INIS)

Ho, S.; Tamakoshi, T.; Ikeda, M.; Mikami, Y.; Suzuki, K.

2011-01-01

An analytical method is developed for determining net sputtering rate for an MgO layer under hot ions with low energy ( h i , above a threshold energy of sputtering, E th,i , multiplied by a yield coefficient. The threshold energy of sputtering is determined from dissociation energy required to remove an atom from MgO surface multiplied by an energy-transfer coefficient. The re-deposition rate of the sputtered atoms is calculated by a diffusion simulation using a hybridized probabilistic and analytical method. These calculation methods are combined to analyze the net sputtering rate. Maximum net sputtering rate due to the hot neon ions increases above the partial pressure of 4% xenon as E h Ne becomes higher and decreases near the partial pressure of 20% xenon as ion flux of neon decreases. The dependence due to the hot neon ions on partial pressure and applied voltage agrees well with experimental results, but the dependence due to the hot xenon ions deviates considerably. This result shows that the net sputtering rate is dominated by the hot neon ions. Maximum E h Ne (E h Ne,max = 5.3 - 10.3 eV) is lower than E th,Ne (19.5 eV) for the MgO layer; therefore, weak sputtering due to the hot neon ions takes place. One hot neon ion sputters each magnesium and each oxygen atom on the surface and distorts around a vacancy. The ratio of the maximum net sputtering rate is approximately determined by number of the ions at E h i,max multiplied by an exponential factor of -E th,i /E h i,max .

IMPACTS OF CLIMATE CHANGE ON RICE AGRICULTURE IN NIGERIA

Directory of Open Access Journals (Sweden)

Joshua Olusegun Ajetomobi

2011-01-01

This study employed the Ricardian approach to test the relative importance of climate normals (average long-term temperature and precipitation in explaining net revenue from Nigerian rice agriculture under irrigation and dry land conditions.   A survey was done by interviewing 1200 rice farmers from 20 rice producing states in Nigeria. The states covered all the six geopolitical zones in the country. The results showed that increase in temperature will reduce net revenue for dry land rice farms while net revenue rises with increase in temperature for irrigated rice farms. Precipitation had similar effects on rice net revenue. Increase in precipitation will cause reduction in revenue for dry land rice farms whereas it will cause increase in revenue for irrigated farms. The results clearly demonstrate irrigation as a significant techniques used by the farmers to adapt to the climate change. Other adaptation options include Keeping of livestock, engaging in off farm works and the use of different market channels.  Â

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.

The Affordability of Providing Sexually Transmitted Disease Services at a Safety-net Clinic.

Science.gov (United States)

Dean, Lorraine T; Montgomery, Madeline C; Raifman, Julia; Nunn, Amy; Bertrand, Thomas; Almonte, Alexi; Chan, Philip A

2018-04-01

Sexually transmitted diseases continue to increase in the U.S. There is a growing need for financially viable models to ensure the longevity of safety-net sexually transmitted disease clinics, which provide testing and treatment to high-risk populations. This micro-costing analysis estimated the number of visits required to balance cost and revenue of a sexually transmitted disease clinic in a Medicaid expansion state. In 2017, actual and projected cost and revenues were estimated from the Rhode Island sexually transmitted disease clinic in 2015. Projected revenues for a hypothetical clinic offering a standard set of sexually transmitted disease services were based on Medicaid; private ("commercial") insurance; and institutional ("list price") reimbursement rates. The number of visits needed to cover clinic costs at each rate was assessed. Total operating cost for 2,153 clinic visits was estimated at $255,769, or $119 per visit. Laboratory testing and salaries each accounted for 44% of operating costs, medications for treatment 7%, supplies 5%, and 28% of visits used insurance. For a standard clinic offering a basic set of sexually transmitted disease services to break even, a projected 73% of visits need to be covered at the Medicaid rate, 38% at private rate, or 11% at institutional rate. Sexually transmitted disease clinics may be financially viable when a majority of visits are billed at a Medicaid rate; however, mixed private/public models may be needed if not all visits are billed. In this manner, sexually transmitted disease clinics can be solvent even if not all visits are billed to insurance, thus ensuring access to uninsured or underinsured patients. Copyright © 2018 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

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

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.

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...

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

Simulating Revenue and Expenditure Limit Projections for a Community College in Arizona.

Science.gov (United States)

Gose, Frank J.

In 1980, the Constitution of the State of Arizona was amended to establish expenditure limits for a number of political entities, including community colleges. Limits were also established on revenue derived from local tax levies. Concern that limitations on revenue and expenditures could place real constraints on community college operations…

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.

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.

Alcohol industry and government revenue derived from underage drinking by Australian adolescents 2005.

Science.gov (United States)

Doran, Christopher M; Shakeshaft, Anthony P; Hall, Wayne; Petrie, Dennis

2009-01-01

The purpose of this study was to estimate the revenue gained from consumption of alcohol by adolescents for each beverage type for the year 2005. Secondary analysis of self-reported alcohol use in the 2005 Australian Secondary School Surveys Alcohol and Drug Use. Australia. Over 506,000 adolescents aged between 12 and 17 years (29% of all Australian adolescents) consumed approximately 175.69 million standard drinks in 2005. The total revenue generated by the consumption of these beverages was estimated to be $218 million, of which the government received approximately $107 million or 49% in taxation revenue. Total revenue per underage drinker is estimated at $430.84 with revenue increasing with age. Males tend to spend more on spirits and beer while females spend more on pre-mixed spirits. Females aged 12-15 years spend around $121 per year (or 50% of total expenditure) on pre-mixed spirits compared to females aged 16-17 years old that spend around $257 per year (or 62% of total expenditure) on pre-mixed spirits. The Australian government and the alcohol industry receive substantial financial benefit from the sale of alcoholic beverages to under age drinkers.

Demonstration tokamak fusion power plant for early realization of net electric power generation

International Nuclear Information System (INIS)

Hiwatari, R.; Okano, K.; Asaoka, Y.; Shinya, K.; Ogawa, Y.

2005-01-01

A demonstration tokamak fusion power plant Demo-CREST is proposed as the device for early realization of net electric power generation by fusion energy. The plasma configuration for Demo-CREST is optimized to satisfy the electric breakeven condition (the condition for net electric power, P e net = 0 MW) with the plasma performance of the ITER reference operation mode. This optimization method is considered to be suitable for the design of a demonstration power plant for early realization of net electric power generation, because the demonstration power plant has to ensure the net electric generation. Plasma performance should also be more reliably achieved than in past design studies. For the plasma performance planned in the present ITER programme, net electric power from 0 to 500 MW is possible with Demo-CREST under the following engineering conditions: maximum magnetic field 16 T, thermal efficiency 30%, NBI system efficiency 50% and NBI current drive power restricted to 200 MW. By replacing the blanket system with one of higher thermal efficiency, a net electric power of about 1000 MW is also possible so that the performance of the commercial plant with Demo-CREST can also be studied from the economic point of view. The development path from the experimental reactor 'ITER' to the commercial plant 'CREST' through the demonstration power plant 'Demo-CREST' is proposed as an example of the fast track concept. (author)

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...

The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options

OpenAIRE

Chiumya, Chiza

2007-01-01

This study looks at the dynamics of the Parallel Economy. I estimate the size of the Parallel Economy in Malawi and its relationship with Tax Revenues. The Parallel Economy in Malawi was 12.3%, 23.1% and 17.3% of GDP in the 1970s, 1980s, and 1990s respectively. Income Taxes were a major driver of the Parallel Economy as compared to Import and Consumption Taxes. An increase in Tax Revenue led to an increase in the Parallel Economy and a decrease in tax Revenue led to a decrease in the Parallel...

Carbon dioxide addition to coral reef waters suppresses net community calcification

Science.gov (United States)

Albright, Rebecca; Takeshita, Yuichiro; Koweek, David A.; Ninokawa, Aaron; Wolfe, Kennedy; Rivlin, Tanya; Nebuchina, Yana; Young, Jordan; Caldeira, Ken

2018-03-01

Coral reefs feed millions of people worldwide, provide coastal protection and generate billions of dollars annually in tourism revenue. The underlying architecture of a reef is a biogenic carbonate structure that accretes over many years of active biomineralization by calcifying organisms, including corals and algae. Ocean acidification poses a chronic threat to coral reefs by reducing the saturation state of the aragonite mineral of which coral skeletons are primarily composed, and lowering the concentration of carbonate ions required to maintain the carbonate reef. Reduced calcification, coupled with increased bioerosion and dissolution, may drive reefs into a state of net loss this century. Our ability to predict changes in ecosystem function and associated services ultimately hinges on our understanding of community- and ecosystem-scale responses. Past research has primarily focused on the responses of individual species rather than evaluating more complex, community-level responses. Here we use an in situ carbon dioxide enrichment experiment to quantify the net calcification response of a coral reef flat to acidification. We present an estimate of community-scale calcification sensitivity to ocean acidification that is, to our knowledge, the first to be based on a controlled experiment in the natural environment. This estimate provides evidence that near-future reductions in the aragonite saturation state will compromise the ecosystem function of coral reefs.

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, ...

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...

Resource and revenue potential of California residential load participation in ancillary services

International Nuclear Information System (INIS)

Mathieu, Johanna L.; Dyson, Mark E.H.; Callaway, Duncan S.

2015-01-01

Increasing penetrations of intermittent renewable energy resources will require additional power system services. California recently adopted an energy storage mandate to support its renewable portfolio standard, which requires 33% of delivered energy from renewables by 2020. The objective of this paper is to estimate the amount of energy storage that could be provided by residential thermostatically controlled loads, such as refrigerators and air conditioners, and the amount of revenue that could be earned by loads participating in ancillary services markets. We model load aggregations as virtual energy storage, and use simple dynamical system models and publicly available data to generate our resource and revenue estimates. We find that the resource potential is large: 10–40 GW/8–12 GWh, which is significantly more than that required by the mandate. We also find that regulation and spinning/non-spinning reserve revenues vary significantly depending upon type of load and, for heat pumps and air conditioners, climate zone. For example, mean regulation revenues for refrigerators are $11/year, for electric water heaters are $24/year, for air conditioners are $0-32/year, and for heat pumps are $22–56/year. Both consumer choices, such as appliance settings, and policy, such as the design of ancillary service compensation and appliance standards, could increase revenue potentials. - Highlights: • California's energy storage mandate requires 1.325 GW of energy storage by 2020. • Residential loads such as refrigerators have thermal energy storage. • California's residential loads could provide 10-40 GW/8-12 GWh of storage. • Loads participating in ancillary services markets could earn up to $56/load/year. • Consumer choices and policy mechanisms could increase revenue potentials

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...

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

Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

Science.gov (United States)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

Bus Route Design with a Bayesian Network Analysis of Bus Service Revenues

Directory of Open Access Journals (Sweden)

Yi Liu

2018-01-01

Full Text Available A Bayesian network is used to estimate revenues of bus services in consideration of the effect of bus travel demands, passenger transport distances, and so on. In this research, the area X in Beijing has been selected as the study area because of its relatively high bus travel demand and, on the contrary, unsatisfactory bus services. It is suggested that the proposed Bayesian network approach is able to rationally predict the probabilities of different revenues of various route services, from the perspectives of both satisfying passenger demand and decreasing bus operation cost. This way, the existing bus routes in the studied area can be optimized for their most probable high revenues.

Photosynthetic behavior, growth and essential oil production of Melissa officinalis L. cultivated under colored shade nets

OpenAIRE

Graziele C Oliveira; Willyam L Vieira; Suzana C Bertolli; Ana Claudia Pacheco

2016-01-01

The modulation of light is of importance during cultivation of medicinal plants to obtain desirable morphological and physiological changes associated with the maximum production of active principles. This study aimed to evaluate the effect of the light spectrum transmitted by colored shade nets on growth, essential oil production and photosynthetic behavior in plants of lemon balm (Melissa officinalis L.) Plants were cultivated in pots for 4-mo under black, red, and blue nets with 50% shadin...

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.

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

30 CFR 201.100 - Responsibilities of the Associate Director for Minerals Revenue Management.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Responsibilities of the Associate Director for Minerals Revenue Management. 201.100 Section 201.100 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT GENERAL Oil and Gas, Onshore § 201.100...

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%.

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.

Reliability: How much is it worth? Beyond its estimation or prediction, the (net) present value of reliability

International Nuclear Information System (INIS)

Saleh, J.H.; Marais, K.

2006-01-01

In this article, we link an engineering concept, reliability, to a financial and managerial concept, net present value, by exploring the impact of a system's reliability on its revenue generation capability. The framework here developed for non-repairable systems quantitatively captures the value of reliability from a financial standpoint. We show that traditional present value calculations of engineering systems do not account for system reliability, thus over-estimate a system's worth and can therefore lead to flawed investment decisions. It is therefore important to involve reliability engineers upfront before investment decisions are made in technical systems. In addition, the analyses here developed help designers identify the optimal level of reliability that maximizes a system's net present value-the financial value reliability provides to the system minus the cost to achieve this level of reliability. Although we recognize that there are numerous considerations driving the specification of an engineering system's reliability, we contend that the financial analysis of reliability here developed should be made available to decision-makers to support in part, or at least be factored into, the system reliability specification

Application of deconvolution interferometry with both Hi-net and KiK-net data

Science.gov (United States)

Nakata, N.

2013-12-01

Application of deconvolution interferometry to wavefields observed by KiK-net, a strong-motion recording network in Japan, is useful for estimating wave velocities and S-wave splitting in the near surface. Using this technique, for example, Nakata and Snieder (2011, 2012) found changed in velocities caused by Tohoku-Oki earthquake in Japan. At the location of the borehole accelerometer of each KiK-net station, a velocity sensor is also installed as a part of a high-sensitivity seismograph network (Hi-net). I present a technique that uses both Hi-net and KiK-net records for computing deconvolution interferometry. The deconvolved waveform obtained from the combination of Hi-net and KiK-net data is similar to the waveform computed from KiK-net data only, which indicates that one can use Hi-net wavefields for deconvolution interferometry. Because Hi-net records have a high signal-to-noise ratio (S/N) and high dynamic resolution, the S/N and the quality of amplitude and phase of deconvolved waveforms can be improved with Hi-net data. These advantages are especially important for short-time moving-window seismic interferometry and deconvolution interferometry using later coda waves.

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

A Study of Revenue Cost Dynamics in Large Data Centers: A Factorial Design Approach

OpenAIRE

Sampatrao, Gambhire Swati; Dey, Sudeepa Roy; Goswami, Bidisha; S, Sai Prasanna M.; Saha, Snehanshu

2016-01-01

Revenue optimization of large data centers is an open and challenging problem. The intricacy of the problem is due to the presence of too many parameters posing as costs or investment. This paper proposes a model to optimize the revenue in cloud data center and analyzes the model, revenue and different investment or cost commitments of organizations investing in data centers. The model uses the Cobb-Douglas production function to quantify the boundaries and the most significant factors to gen...

49 CFR 1242.45 - Passenger and other revenue equipment (account XX-27-45).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Passenger and other revenue equipment (account XX-27-45). 1242.45 Section 1242.45 Transportation Other Regulations Relating to Transportation... RAILROADS 1 Operating Expenses-Equipment § 1242.45 Passenger and other revenue equipment (account XX-27-45...

Pengaruh Produk Domestik Bruto dan SBI Terhadap Penerimaan Pajak di Indonesia

OpenAIRE

Rahmanta

2012-01-01

The research to analyse effect net domestic product and SBI on tax revenue in Indonesia with independent variables net domestic product and SBI also dependent variables tax revenue. Data is a time series between 1981 - 2010 with ordinary least square (OLS) and the model of formula used is multiply linier regression. The research result hows that net domestic product gives a positive effect and significant on tax revenue in Indonesia on 99% level. While SBI has a negative effect and significan...

Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence

Directory of Open Access Journals (Sweden)

Hana Bohušová

2009-01-01

Full Text Available The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new general standard for revenue recognition and the new approach to the revenue recognition development.In this paper, the current approaches to revenue recognition under both systems are compared. The most significant difference is the general approach to revenue recognition. There is the Conceptual Framework where revenue is defined, two standards on revenue recognition and interpretations concerning revenue recognition and measurement in the IAS/IFRS. On the other hand, there are many standards and guidance concerning revenue in the US GAAP. Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6. There is not any general standard for revenue recognition under the US GAAP. The most significant differences in revenue recognition concern the long-term contracts and deferred payments. Despite this difference, there are many similarities between both systems.Based on the results of the comparative analysis which was done in the paper, a new approach for re­ve­nue recognition based on principles for the new general standard for revenue recognition common for both systems is being developed.

Optimum Temperatures for Net Primary Productivity of Three Tropical Seagrass Species

Directory of Open Access Journals (Sweden)

Catherine J. Collier

2017-08-01

Full Text Available Rising sea water temperature will play a significant role in responses of the world's seagrass meadows to climate change. In this study, we investigated seasonal and latitudinal variation (spanning more than 1,500 km in seagrass productivity, and the optimum temperatures at which maximum photosynthesis and net productivity (for the leaf and the whole plant occurs, for three seagrass species (Cymodocea serrulata, Halodule uninervis, and Zostera muelleri. To obtain whole plant net production, photosynthesis, and respiration rates of leaves and the root/rhizome complex were measured using oxygen-sensitive optodes in closed incubation chambers at temperatures ranging from 15 to 43°C. The temperature-dependence of photosynthesis and respiration was fitted to empirical models to obtain maximum metabolic rates and thermal optima. The thermal optimum (Topt for gross photosynthesis of Z. muelleri, which is more commonly distributed in sub-tropical to temperate regions, was 31°C. The Topt for photosynthesis of the tropical species, H. uninervis and C. serrulata, was considerably higher (35°C on average. This suggests that seagrass species are adapted to water temperature within their distributional range; however, when comparing among latitudes and seasons, thermal optima within a species showed limited acclimation to ambient water temperature (Topt varied by 1°C in C. serrulata and 2°C in H. uninervis, and the variation did not follow changes in ambient water temperature. The Topt for gross photosynthesis were higher than Topt calculated from plant net productivity, which includes above- and below-ground respiration for Z. muelleri (24°C and H. uninervis (33°C, but remained unchanged at 35°C in C. serrulata. Both estimated plant net productivity and Topt are sensitive to the proportion of below-ground biomass, highlighting the need for consideration of below- to above-ground biomass ratios when applying thermal optima to other meadows. The

Efficacy of insect-proof nets used in Tunisian tomato greenhouses against Tuta absoluta (Meyrick (Lepidoptera: Gelechiidae and potential impact on plant growth and fruit quality

Directory of Open Access Journals (Sweden)

A. Harbi

2015-12-01

Full Text Available Insect-proof screens constitute efficient physical means of protecting horticultural crops against insect pests and their use has become widespread. However, they may have a negative impact on plant growth and fruit quality by modifying climatic parameters of greenhouses. In case of tomato crops, they are used mainly against white flies and the tomato leaf miner Tuta absoluta (Meyrick. In Tunisia, tomato plastic tunnels are often netted following two modalities: i complete netting of the greenhouse under the plastic screen (total netting; or ii netting only doors and lateral aeration windows (partial netting. Weekly monitoring of T. absoluta in two tomato greenhouses with different netting setups using pheromone traps and sampling of leaves and fruits showed no differences in the levels of infestation by the pest with a maximum average values of 6.66 eggs/leaf, 4.16 larvae/leaf and 4.16 mines/leaf. The maximum infestation rate of leaves was 86.66% and that of fruits was 10.83%. No effects of the netting setup used on plant growth parameters were detected. However, the study of fruit quality parameters revealed significant decrease in sugar contents in tomato fruits when using total netting setup (4.26°Brix versus 3.68°Brix. Recommendations regarding the combined use of pheromones traps and insect-proof nets are given and possibilities to enhance the efficiency of nets as physical barrier against T. absoluta are explored.

Norway's petroleum revenues. What is done, what to be done, and how to do it

International Nuclear Information System (INIS)

Skaanland, H.

1996-01-01

This paper discusses the petroleum revenues in Norway. Themes dealt with are components of the petroleum revenues, concentration on the State''s revenues, relevance of risk elements for the recovery rate, influence of recovery rate on the rate of application of funds, rate of application of funds - the greatest socio-economic risk by recovery, risk elements by investment, administration, strategic management, and connection to the National Insurance. 3 figs

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.

A step by step selection method for the location and the size of a waste-to-energy facility targeting the maximum output energy and minimization of gate fee.

Science.gov (United States)

Kyriakis, Efstathios; Psomopoulos, Constantinos; Kokkotis, Panagiotis; Bourtsalas, Athanasios; Themelis, Nikolaos

2017-06-23

This study attempts the development of an algorithm in order to present a step by step selection method for the location and the size of a waste-to-energy facility targeting the maximum output energy, also considering the basic obstacle which is in many cases, the gate fee. Various parameters identified and evaluated in order to formulate the proposed decision making method in the form of an algorithm. The principle simulation input is the amount of municipal solid wastes (MSW) available for incineration and along with its net calorific value are the most important factors for the feasibility of the plant. Moreover, the research is focused both on the parameters that could increase the energy production and those that affect the R1 energy efficiency factor. Estimation of the final gate fee is achieved through the economic analysis of the entire project by investigating both expenses and revenues which are expected according to the selected site and outputs of the facility. In this point, a number of commonly revenue methods were included in the algorithm. The developed algorithm has been validated using three case studies in Greece-Athens, Thessaloniki, and Central Greece, where the cities of Larisa and Volos have been selected for the application of the proposed decision making tool. These case studies were selected based on a previous publication made by two of the authors, in which these areas where examined. Results reveal that the development of a «solid» methodological approach in selecting the site and the size of waste-to-energy (WtE) facility can be feasible. However, the maximization of the energy efficiency factor R1 requires high utilization factors while the minimization of the final gate fee requires high R1 and high metals recovery from the bottom ash as well as economic exploitation of recovered raw materials if any.

The turning points of revenue management: a brief history of future evolution

Directory of Open Access Journals (Sweden)

Ian Seymour Yeoman

2017-04-01

Full Text Available Purpose – The primary aim of revenue management (RM is to sell the right product to the right customer at the right time for the right price. Ever since the deregulation of US airline industry, and the emergence of the internet as a distribution channel, RM has come of age. The purpose of this paper is to map out ten turning points in the evolution of Revenue Management taking an historical perspective. Design/methodology/approach – The paper is a chronological account based upon published research and literature fundamentally drawn from the Journal of Revenue and Pricing Management. Findings – The significance and success to RM is attributed to the following turning points: Littlewood’s rule, Expected Marginal Seat Revenue, deregulation of the US air industry, single leg to origin and destination RM, the use of family fares, technological advancement, low-cost carriers, dynamic pricing, consumer and price transparency and pricing capabilities in organizations. Originality/value – The originality of the paper lies in identifying the core trends or turning points that have shaped the development of RM thus assisting futurists or forecasters to shape the future.

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.

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.

Measuring the importance of oil-related revenues in total fiscal income for Mexico

Energy Technology Data Exchange (ETDEWEB)

Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo [Facultad de Economia, Universidad Autonoma de Nuevo Leon, Loma Redonda 1515 Pte., Col. Loma Larga, C.P. 64710, Monterrey, Nuevo Leon (Mexico)

2008-09-15

Revenues from oil exports are an important part of government budgets in Mexico. A time-series analysis is conducted using monthly data from 1990 to 2005 examining three different specifications to determine how international oil price fluctuations and government income generated from oil exports influence fiscal policy in Mexico. The behavior of government spending and taxation is consistent with the spend-tax hypothesis. The results show that there is an inverse relationship between oil-related revenues and tax revenue from non-oil sources. Fiscal policy reform is urgently needed in order to improve tax collection as oil reserves in Mexico become more and more depleted. (author)

Measuring the importance of oil-related revenues in total fiscal income for Mexico

International Nuclear Information System (INIS)

Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo

2008-01-01

Revenues from oil exports are an important part of government budgets in Mexico. A time-series analysis is conducted using monthly data from 1990 to 2005 examining three different specifications to determine how international oil price fluctuations and government income generated from oil exports influence fiscal policy in Mexico. The behavior of government spending and taxation is consistent with the spend-tax hypothesis. The results show that there is an inverse relationship between oil-related revenues and tax revenue from non-oil sources. Fiscal policy reform is urgently needed in order to improve tax collection as oil reserves in Mexico become more and more depleted. (author)

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

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

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

Airline seat inventory control benefiting from currency differentials to enhance revenues

Directory of Open Access Journals (Sweden)

C.E. Love

2003-12-01

Full Text Available The purpose of this paper is to develop an airline seat inventory control model which will capitalise on currency differentials that exist between city pairs. The approach taken here is to maximise Expected Marginal Seat Revenues as proposed by Belobaba for non-nested fare classes. the basic Expected Marginal Seat Revenue model is extended to explicitly include the effects of overbooking. Data from the South African Airways return flight between Cape Town and London is utilised to demonstrate the model.

Net Neutrality

DEFF Research Database (Denmark)

Savin, Andrej

2017-01-01

Repealing “net neutrality” in the US will have no bearing on Internet freedom or security there or anywhere else.......Repealing “net neutrality” in the US will have no bearing on Internet freedom or security there or anywhere else....

Annotating Coloured Petri Nets

DEFF Research Database (Denmark)

Lindstrøm, Bo; Wells, Lisa Marie

2002-01-01

Coloured Petri nets (CP-nets) can be used for several fundamentally different purposes like functional analysis, performance analysis, and visualisation. To be able to use the corresponding tool extensions and libraries it is sometimes necessary to include extra auxiliary information in the CP......-net. An example of such auxiliary information is a counter which is associated with a token to be able to do performance analysis. Modifying colour sets and arc inscriptions in a CP-net to support a specific use may lead to creation of several slightly different CP-nets – only to support the different uses...... of the same basic CP-net. One solution to this problem is that the auxiliary information is not integrated into colour sets and arc inscriptions of a CP-net, but is kept separately. This makes it easy to disable this auxiliary information if a CP-net is to be used for another purpose. This paper proposes...

26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2. 31.6051-2 Section 31.6051-2 Internal Revenue INTERNAL REVENUE SERVICE... returns on Form W-3 and Internal Revenue Service copies of Forms W-2. (a) In general. Every employer who...

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

Capping the Cost of Compliance with the Kyoto Protocol and Recycling Revenues into Land-Use Projects

Directory of Open Access Journals (Sweden)

Bernhard Schlamadinger

2001-01-01

Full Text Available There is the concern among some countries that compliance costs with commitments under the Kyoto Protocol may be unacceptably high. There is also the concern that technical difficulties with the inclusion of land use, land-use change, and forestry activities in non-Annex I countries might lead to an effective exclusion of such activities from consideration under the Protocol. This paper is proposing a mechanism that addresses both these concerns. In essence, it is suggested that parties should be able to purchase fixed-price offset certificates if they feel they cannot achieve compliance through other means alone, such as by improved energy efficiency, increased use of renewable energy, or use of the flexible mechanisms in the Kyoto Protocol. These offset certificates would act as a price cap for the cost of compliance for any party to the Protocol. Revenues from purchase of the offset certificates would be directed to forest-based activities in non-Annex I countries such as forest protection that may carry multiple benefits including enhancing net carbon sequestration.

Capping the cost of compliance with the Kyoto Protocol and recycling revenues into land-use projects.

Science.gov (United States)

Schlamadinger, B; Obersteiner, M; Michaelowa, A; Grubb, M; Azar, C; Yamagata, Y; Goldberg, D; Read, P; Kirschbaum, M U; Fearnside, P M; Sugiyama, T; Rametsteiner, E; Böswald, K

2001-07-14

There is the concern among some countries that compliance costs with commitments under the Kyoto Protocol may be unacceptably high. There is also the concern that technical difficulties with the inclusion of land use, land-use change, and forestry activities in non-Annex I countries might lead to an effective exclusion of such activities from consideration under the Protocol. This paper is proposing a mechanism that addresses both these concerns. In essence, it is suggested that parties should be able to purchase fixed-price offset certificates if they feel they cannot achieve compliance through other means alone, such as by improved energy efficiency, increased use of renewable energy, or use of the flexible mechanisms in the Kyoto Protocol. These offset certificates would act as a price cap for the cost of compliance for any party to the Protocol. Revenues from purchase of the offset certificates would be directed to forest-based activities in non-Annex I countries such as forest protection that may carry multiple benefits including enhancing net carbon sequestration.

Financial impact of hand surgery programs on academic medical centers.

Science.gov (United States)

Hasan, Jafar S; Chung, Kevin C; Storey, Amy F; Bolg, Mary L; Taheri, Paul A

2007-02-01

This study analyzes the financial performance of hand surgery in the Department of Surgery at the University of Michigan. This analysis can serve as a reference for other medical centers in the financial evaluation of a hand surgery program. Fiscal year 2004 billing records for all patients (n = 671) who underwent hand surgery procedures were examined. The financial data were separated into professional revenues and costs (relating to the hand surgery program in the Section of Plastic Surgery) and into facility revenues and costs (relating to the overall University of Michigan Health System). Professional net revenue was calculated by applying historical collection rates to procedural and clinic charges. Facility revenue was calculated by applying historical collection rates to the following charge categories: inpatient/operating room, clinic facility, neurology/electromyography, radiology facilities, and occupational therapy. Total professional costs were calculated by adding direct costs and allocated overhead costs. Facility costs were obtained from the hospital's cost accounting system. Professional and facility incomes were calculated by subtracting costs from revenues. The net professional revenue and total costs were 1,069,836 and 1,027,421 dollars, respectively. Professional operating income was 42,415 dollars, or 3.96 percent of net professional revenue. Net facility revenue and total costs were 5,500,606 and 4,592,534 dollars, respectively. Facility operating income was 908,071 dollars, or 16.51 percent of net facility revenues. While contributing to the academic mission of the institution, hand surgery is financially rewarding for the Department of Surgery. In addition, hand surgery activity contributes substantially to the financial well-being of the academic medical center.

NetSig

DEFF Research Database (Denmark)

Horn, Heiko; Lawrence, Michael S; Chouinard, Candace R

2018-01-01

Methods that integrate molecular network information and tumor genome data could complement gene-based statistical tests to identify likely new cancer genes; but such approaches are challenging to validate at scale, and their predictive value remains unclear. We developed a robust statistic (Net......Sig) that integrates protein interaction networks with data from 4,742 tumor exomes. NetSig can accurately classify known driver genes in 60% of tested tumor types and predicts 62 new driver candidates. Using a quantitative experimental framework to determine in vivo tumorigenic potential in mice, we found that Net......Sig candidates induce tumors at rates that are comparable to those of known oncogenes and are ten-fold higher than those of random genes. By reanalyzing nine tumor-inducing NetSig candidates in 242 patients with oncogene-negative lung adenocarcinomas, we find that two (AKT2 and TFDP2) are significantly amplified...

Learning Visual Basic NET

CERN Document Server

Liberty, Jesse

2009-01-01

Learning Visual Basic .NET is a complete introduction to VB.NET and object-oriented programming. By using hundreds of examples, this book demonstrates how to develop various kinds of applications--including those that work with databases--and web services. Learning Visual Basic .NET will help you build a solid foundation in .NET.

49 CFR 1242.48 - Work and other non-revenue equipment (account XX-27-47).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Work and other non-revenue equipment (account XX... RAILROADS 1 Operating Expenses-Equipment § 1242.48 Work and other non-revenue equipment (account XX-27-47...—other (account XX-19-06). ...

A study of the Indonesian's income tax reforms and the development of income tax revenues

OpenAIRE

Putra, Eureka

2014-01-01

This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

Mobilising sustainable local government revenue in Ghana: modelling property rates and business taxes

Directory of Open Access Journals (Sweden)

Samuel B Biitir

2015-06-01

Full Text Available Property rates and business operating license fees constitute the major revenue sources for local government authorities. Accurate assessment of these revenues enhances the revenue base and effectiveness of their generation. Assessment of property rates and business operating license fees have been identified as one of the limiting factors that inhibit the revenue potential of local government authorities. Assessment must obey the principles of taxation such as efficiency, equity and fairness, adequacy, administrative feasibility and political acceptability. Over the years, the Sekondi-Takoradi Metropolitan Assembly (STMA acknowledges that, it has had problems in ensuring equity and fairness in the assessment of property rates and business operating license fees. The paper reports on a computer modelling study carried out to introduce measure to ensure equity and fairness in assessing tax objects. A computer application has been developed with quantitative measures to evaluate and assess equity in tax assessment. A test run of the system has been successful and a pilot test is currently being implemented by STMA.

Grid-tied photovoltaic and battery storage systems with Malaysian electricity tariff:A review on maximum demand shaving

OpenAIRE

Subramani, Gopinath; Ramachandaramurthy, Vigna K.; Padmanaban, Sanjeevikumar; Mihet-Popa, Lucian; Blaabjerg, Frede; Guerrero, Josep M.

2017-01-01

Under the current energy sector framework of electricity tariff in Malaysia, commercial and industrial customers are required to pay the maximum demand (MD) charge apart from the net consumption charges every month. The maximum demand charge will contribute up to 20% of the electricity bill, and will hence result in commercial and industrial customers focussing on alternative energy supply to minimize the billing cost. This paper aims to review the technical assessment methods of a grid-conne...

Ambient UV-B radiation reduces PSII performance and net photosynthesis in high Arctic Salix arctica

DEFF Research Database (Denmark)

Albert, Kristian Rost; Mikkelsen, Teis Nørgaard; Ro-Poulsen, H.

2011-01-01

, nitrogen and UV-B absorbing compounds. Compared to a 60% reduced UV-B irradiance, the ambient solar UV-B reduced net photosynthesis in Salix arctica leaves fixed in the 45° position which exposed leaves to maximum natural irradiance. Also a reduced Calvin Cycle capacity was found, i.e. the maximum rate...... across position in the vegetation. These findings add to the evidence that the ambient solar UV-B currently is a significant stress factor for plants in high Arctic Greenland....

Impact of stand diameter and product markets on revenue gains from multiproduct harvesting

Science.gov (United States)

John E. Baumgras; Chris B. LeDoux

1988-01-01

Data from 113 sample thinning plots and a microcomputer program called APTHIN were used to demonstrate the impact of mean stand diameter and product markets on revenue gains from multiproduct versus single-product pulpwood harvests in poletimber and small sawtimber stands of Appalachian hardwoods. The analysis of revenue gains included product mix as a function of the...

COMPARINGTHE TREND BETWEEN SOUTH AFRICAN GOVERNMENT SPENDINGAND THE INCREASE INTAX REVENUE FOR THECOUNTRY’S TAXPAYERS

Directory of Open Access Journals (Sweden)

Lerike Jacobs

2017-01-01

Full Text Available Adam Smithprovidesguidance through the four Canons of Taxation to assistgovernmenttodesign a good tax system based on a set of principles. These principles are being appliedthroughout the world, as well as in South Africa. However, the South Africangovernmenthasbeen challenged to reduce income inequality and promote growth. This has led to an increase ingovernmentspending.Although literature provides information about governmental spending, spending patterns have notbeen investigated. Therefore, this study followed a partially mixed sequential dominant statusdesign by investigating actual versus budgeted governmental tax revenue and spending, as well asthe relationship between governmental tax revenue, spending and the inflation rate. This was donefor the periodof2000 to 2007, seven years before the global financial crisisand 2008 to 2017,seven years after the global financial crisis. Qualitative data were collected by means of a literaturestudy to identify the main themes. The main themes were used in the investigation of the budgetsand compared to the budget reviews. Quantitative data were analysed to determine the correlationbetween governmental tax revenue, spending and the inflation rate. The findings suggest a strongcorrelation between governmental tax revenue and spending but a weak correlation between thegovernmental tax revenue, spending and the inflation rate.This study will enable South African stakeholders, including the country’s residents and potentialforeign investors, to determine the trend between governmental tax revenue, spending andinflation.

The effect of fiscal policy on oil revenue fund: The case of Kazakhstan

Directory of Open Access Journals (Sweden)

Dina Azhgaliyeva

2014-07-01

Full Text Available Setting an optimal fiscal policy in oil-producing countries is challenging, due to the exhaustibility of oil resources and unpredictability of oil prices. Recently it has become popular among oil-producing countries to establish oil revenue funds, which are believed to stabilize the economy and provide inter-generational redistribution of oil wealth. The effectiveness of oil revenue funds and their design have received considerable attention from researchers and policymakers recently. Using empirical model, it is found that an oil revenue fund in Kazakhstan stabilized the government expenditure, but did not stabilize real effective exchange rates.

Strategic hospital alliances: impact on financial performance.

Science.gov (United States)

Clement, J P; McCue, M J; Luke, R D; Bramble, J D; Rossiter, L F; Ozcan, Y A; Pai, C W

1997-01-01

Acute care hospitals have increasingly been forming local strategic hospital alliances (SHAs), which consume considerable resources in forming and may affect the competitiveness of provider markets. This research shows that SHAs and market factors, which have been perceived to be threats to hospitals, are related to hospitals' financial performance. Among the findings are that SHA members have higher net revenues but that they are not more effective at cost control. Nor do the higher net revenues result in higher cash flow. However, increasing SHA penetration in a market is related to lower net revenues per case. In addition, the penetration of private health maintenance organizations in markets is associated with lower revenues and expenses.

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.

The Effects of Average Revenue Regulation on Electricity Transmission Investment and Pricing

OpenAIRE

Isamu Matsukawa

2005-01-01

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 fs 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 occur...

Uganda tax policy reforms: A case study of Uganda revenue authority URA

OpenAIRE

Kato, Simon Kagambirwe

2014-01-01

In this study I examined the implementation of tax policy reforms at Uganda Revenue Authority. In particular, I examined the impact of the tax policy reforms implemented since the restructuring of Uganda Revenue Authority in 2005. Although Uganda's taxation system is a vital area of study, it has not gotten enough attention from researchers. This is because, in the Ugandan and generally African developing countries context, taxation involves vital and, to a large ex...

Pro-Nets versus No-Nets: Differences in Urban Older Adults' Predilections for Internet Use

Science.gov (United States)

Cresci, M. Kay; Yarandi, Hossein N.; Morrell, Roger W.

2010-01-01

Enthusiasm for information technology (IT) is growing among older adults. Many older adults enjoy IT and the Internet (Pro-Nets), but others have no desire to use it (No-Nets). This study found that Pro-Nets and No-Nets were different on a number of variables that might predict IT use. No-Nets were older, had less education and income, were…

Federal offshore statistics: 1995 - leasing, exploration, production, and revenue as of December 31, 1995

International Nuclear Information System (INIS)

Gaechter, R.A.

1997-01-01

This report provides data on federal offshore operations for 1995. Information is included for leasing activities, development, petroleum and natural gas production, sales and royalties, revenue from federal offshore leasing, disbursement of federal revenues, reserves and resource estimates, and oil pollution in U.S. and international waters

The impact of Medicaid-linked reimbursements on revenues of public sexually transmitted disease clinics.

Science.gov (United States)

Downey, Lois; Lafferty, William E; Krekeler, Barbara

2002-02-01

Public sexually transmitted disease (STD) clinics faced with decreased tax revenue and increased costs must evaluate alternative revenue sources. To report one public STD clinic's Medicaid-linked revenue and discuss the association between system characteristics and reimbursement potential. This was a cross-sectional study of 4208 patients visiting the clinic for new problems during a 6-month period. Of 458 Medicaid-enrolled patients, only 55% acknowledged enrollment at the time of visit. The clinic captured revenue for many of the remaining 45% through a centralized public health information/billing system, which submitted retroactive STD clinic claims when patients self-reported Medicaid enrollment at later visits to other public health clinics. These belated self-reports also contributed to Medicaid administrative-match reimbursements. An estimated $100,000 (31% of the clinic's direct reimbursements for service) would have been lost in 2000, had detection of Medicaid enrollment been based exclusively on patients' self-reports at STD clinic visits.

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...

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.

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.

Experiments and simulation of a net closing mechanism for tether-net capture of space debris

Science.gov (United States)

Sharf, Inna; Thomsen, Benjamin; Botta, Eleonora M.; Misra, Arun K.

2017-10-01

This research addresses the design and testing of a debris containment system for use in a tether-net approach to space debris removal. The tether-net active debris removal involves the ejection of a net from a spacecraft by applying impulses to masses on the net, subsequent expansion of the net, the envelopment and capture of the debris target, and the de-orbiting of the debris via a tether to the chaser spacecraft. To ensure a debris removal mission's success, it is important that the debris be successfully captured and then, secured within the net. To this end, we present a concept for a net closing mechanism, which we believe will permit consistently successful debris capture via a simple and unobtrusive design. This net closing system functions by extending the main tether connecting the chaser spacecraft and the net vertex to the perimeter and around the perimeter of the net, allowing the tether to actuate closure of the net in a manner similar to a cinch cord. A particular embodiment of the design in a laboratory test-bed is described: the test-bed itself is comprised of a scaled-down tether-net, a supporting frame and a mock-up debris. Experiments conducted with the facility demonstrate the practicality of the net closing system. A model of the net closure concept has been integrated into the previously developed dynamics simulator of the chaser/tether-net/debris system. Simulations under tether tensioning conditions demonstrate the effectiveness of the closure concept for debris containment, in the gravity-free environment of space, for a realistic debris target. The on-ground experimental test-bed is also used to showcase its utility for validating the dynamics simulation of the net deployment, and a full-scale automated setup would make possible a range of validation studies of other aspects of a tether-net debris capture mission.

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.

Review Of The Revenue Recognition In Accordance With Statement Of Financial Accounting Standard PSAK No.23 2010 At Damri Corporation

Directory of Open Access Journals (Sweden)

Debbie Christine

2015-08-01

Full Text Available ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 revenue is the gross inflow of economic benefits arising from the normal activities of an entity during a period when those inflows result in increases in equity that is not derived from the contribution of investors. The main income earned Damri Corporation is selling the economic city bus bus with air conditioner and Trans Metro Bandung to society or passengers. Damri Corporation is a State-Owned Enterprises SOEs engaged in the provision of transport services one of them a city bus. Final assignment method used is descriptive method descriptive observational methods that analyze about the condition of the company. Damri Corp. apply accrual basis as for recognizing revenue. Application of revenue recognition is done by Damri Corporation in accordance with PSAK No. 232010 in which revenue is recognized on the basis of PSAK No. 232010. The possibility that the economic benefits associated with the transaction will be obtained by the entity and the amount of revenue can be measured reliably. Revenue Recognition In accordance with PSAK No.232010 at Damri Corporation can be concluded that the basic recording of revenue recognition is used Damri Corporation accrual basis accrual basis of revenue recognition is where the income from the sale of goods or services is recognized in the period of the transaction although cash has not been received by the company the transaction has been recorded and recognized as revenue.

3. quarter 2006 sales revenue; Chiffres d'affaires du 3. trimestre 2006

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-10-15

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.)

78 FR 53194 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

Science.gov (United States)

2013-08-28

... DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Internal Revenue Service 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...

AVALIAÇÃO ECONÔMICA DA PRODUÇÃO DA TILÁPIA-DO-NILO EM TANQUES COM DIFERENTES ESQUEMAS DE TROCA DE ÁGUA NO SISTEMA RACEWAY

Directory of Open Access Journals (Sweden)

Raquel Priscila de Castro Oliveira

2010-12-01

Full Text Available This study was carried out to evaluate the production costs and gross revenue per Nile tilapia (Oreochromis niloticus productionarea unit, in raceway system, in tanks submitted to different water exchange projects, based on ration and fingerlings costs. Nile tilapia fingerlings, reverted to males, were used. They were fed three times a day, ad libitum, with extruded commercial ration. The following economic analyses were carried out: cost incidence, partial net revenue, gross revenue and partial operational cost. The best biomass result found induced the greatest partial net revenue, observed in the treatment in which the highest water exchange (30 minutes was used. In this treatment, the tanks with 500 L (0.5 m3 of water provided a partial net revenue average of R$ 50.77 equivalent to R$ 101.54/m3, in the period of 120 days.

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.

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 ...

The affordable care act and family planning services: the effect of optional medicaid expansion on safety net programs.

Science.gov (United States)

Lanese, Bethany G; Oglesby, Willie H

2016-01-01

Title X of the Public Health Service Act provides funding for a range of reproductive health services, with a priority given to low-income persons. Now that many of these services are provided to larger numbers of people with low-income since the passage of the Affordable Care Act and Medicaid expansion, questions remain on the continued need for the Title X program. The current project highlights the importance of these safety net programs. To help inform this policy issue, research was conducted to examine the revenue and service changes for Title X per state and compare those findings to the states' Medicaid expansion and demographics. The dataset include publicly available data from 2013 and 2014 Family Planning Annual Reports (FPAR). Paired samples differences of means t-tests were then used to compare the means of family planning participation rates for 2013 and 2014 across the different categories for Medicaid expansion states and non-expansion states. The ACA has had an impact on Title X services, but the link is not as direct as previously thought. The findings indicate that all states' Title X funded clinics lost revenue; however, expansion states fared better than non-expansion states. While the general statements from the FPAR National surveys certainly are supported in that Title X providers have decreased in number and scope of services, which has led to the decrease in total clients, these variations are not evenly applied across the states. The ACA has very likely had an impact on Title X services, but the link is not as obvious as previously thought. Title X funded clinics have helped increase access to health insurance at a greater rate in expansion states than non-expansion states. There was much concern from advocates that with the projected increased revenue from Medicaid and private insurance, that Title X programs could be deemed unnecessary. However, this revenue increase has yet to actually pan out. Title X still helps fill a much needed

Emerging revenue model structure for mobile industry: the case for traditional and OTT service providers in Sub-Sahara

CSIR Research Space (South Africa)

Mahola, U

2015-08-01

Full Text Available . The conclusion is that network operators can no longer ignore the presence of OTT. There is a change in dominance of the revenue model between the existing and impending revenue models due to OTT presence, with advertisements and revenue-share agreements possibly...

Tracking the maximum efficiency point for the FC system based on extremum seeking scheme to control the air flow

International Nuclear Information System (INIS)

Bizon, Nicu

2014-01-01

Highlights: • The Maximum Efficiency Point (MEP) is tracked based on air flow rate. • The proposed Extremum Seeking (ES) control assures high performances. • About 10 kW/s search speed and 99.99% stationary accuracy can be obtained. • The energy efficiency increases with 3–12%, according to the power losses. • The control strategy is robust based on self-optimizing ES scheme proposed. - Abstract: An advanced control of the air compressor for the Proton Exchange Membrane Fuel Cell (PEMFC) system is proposed in this paper based on Extremum Seeking (ES) control scheme. The FC net power is mainly depended on the air and hydrogen flow rate and pressure, and heat and water management. This paper proposes to compute the optimal value for the air flow rate based on the advanced ES control scheme in order to maximize the FC net power. In this way, the Maximum Efficiency Point (MEP) will be tracked in real time, with about 10 kW/s search speed and a stationary accuracy of 0.99. Thus, energy efficiency will be close to the maximum value that can be obtained for a given PEMFC stack and compressor group under dynamic load. It is shown that the MEP tracking allows an increasing of the FC net power with 3–12%, depending on the percentage of the FC power supplied to the compressor and the level of the load power. Simulations shows that the performances mentioned above are effective

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

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 ...

ROOT.NET: Using ROOT from .NET languages like C# and F#

Science.gov (United States)

Watts, G.

2012-12-01

ROOT.NET provides an interface between Microsoft's Common Language Runtime (CLR) and .NET technology and the ubiquitous particle physics analysis tool, ROOT. ROOT.NET automatically generates a series of efficient wrappers around the ROOT API. Unlike pyROOT, these wrappers are statically typed and so are highly efficient as compared to the Python wrappers. The connection to .NET means that one gains access to the full series of languages developed for the CLR including functional languages like F# (based on OCaml). Many features that make ROOT objects work well in the .NET world are added (properties, IEnumerable interface, LINQ compatibility, etc.). Dynamic languages based on the CLR can be used as well, of course (Python, for example). Additionally it is now possible to access ROOT objects that are unknown to the translation tool. This poster will describe the techniques used to effect this translation, along with performance comparisons, and examples. All described source code is posted on the open source site CodePlex.

ROOT.NET: Using ROOT from .NET languages like C and F

International Nuclear Information System (INIS)

Watts, G

2012-01-01

ROOT.NET provides an interface between Microsoft's Common Language Runtime (CLR) and .NET technology and the ubiquitous particle physics analysis tool, ROOT. ROOT.NET automatically generates a series of efficient wrappers around the ROOT API. Unlike pyROOT, these wrappers are statically typed and so are highly efficient as compared to the Python wrappers. The connection to .NET means that one gains access to the full series of languages developed for the CLR including functional languages like F (based on OCaml). Many features that make ROOT objects work well in the .NET world are added (properties, IEnumerable interface, LINQ compatibility, etc.). Dynamic languages based on the CLR can be used as well, of course (Python, for example). Additionally it is now possible to access ROOT objects that are unknown to the translation tool. This poster will describe the techniques used to effect this translation, along with performance comparisons, and examples. All described source code is posted on the open source site CodePlex.

PLACE AND ROLE OF THE STRUCTURAL FUNDS IN THE LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

CRISTINEL ICHIM

2016-06-01

Full Text Available In this study we aim to analyse the place and role manifested within local budgets of Romania by a new category of revenues available to local authorities namely those from the Structural and Cohesion Funds of the EU. At the beginning of our scientific approach we have outlined the scope of local government revenues highlighting that in the section development of local budgets are also set off funds from the European Union. The research continues with a characterization of the structural funds in which, on the one hand, we have emphasized their importance to the development of territorial administrative units in Romania and on the other hand we showed some difficulties arising in the process of absorption of European funds. The analysis of financial resources from the EU funds within the local budgets from Romania is the last part of the article and is based on the quantitative analysis of the budget indicator, "amounts of the EU in the payments made and pre-financing" from existing data in the Statistical Yearbook of Romania, and highlights the place occupied by such income within local public revenues. This analysis shows that local public authorities from Romania have made significant progress in terms of accessing European funds, their share in total revenues of local budgets increased during 2008-2014.

Revenue maximisation and storage utilisation for the Ocean Grazer wave energy converter : A sensitivity analysis

NARCIS (Netherlands)

Barradas Berglind, Jose de Jesus; Dijkstra, H.T.; Wei, Yanji; van Rooij, Marijn; Meijer, Harmen; Prins, Wouter; Vakis, Antonis I.; Jayawardhana, Bayu

2018-01-01

This paper presents a revenue maximisation strategy for market integration of a novel wave energy converter (WEC), part of the Ocean Grazer platform. In particular, we evaluate and validate the aforementioned revenue maximisation model predictive control (MPC) strategy through extensive simulations

Optimum Temperatures for Net Primary Productivity of Three Tropical Seagrass Species.

Science.gov (United States)

Collier, Catherine J; Ow, Yan X; Langlois, Lucas; Uthicke, Sven; Johansson, Charlotte L; O'Brien, Katherine R; Hrebien, Victoria; Adams, Matthew P

2017-01-01

Rising sea water temperature will play a significant role in responses of the world's seagrass meadows to climate change. In this study, we investigated seasonal and latitudinal variation (spanning more than 1,500 km) in seagrass productivity, and the optimum temperatures at which maximum photosynthesis and net productivity (for the leaf and the whole plant) occurs, for three seagrass species ( Cymodocea serrulata, Halodule uninervis , and Zostera muelleri ). To obtain whole plant net production, photosynthesis, and respiration rates of leaves and the root/rhizome complex were measured using oxygen-sensitive optodes in closed incubation chambers at temperatures ranging from 15 to 43°C. The temperature-dependence of photosynthesis and respiration was fitted to empirical models to obtain maximum metabolic rates and thermal optima. The thermal optimum ( T opt ) for gross photosynthesis of Z. muelleri , which is more commonly distributed in sub-tropical to temperate regions, was 31°C. The T opt for photosynthesis of the tropical species, H. uninervis and C. serrulata , was considerably higher (35°C on average). This suggests that seagrass species are adapted to water temperature within their distributional range; however, when comparing among latitudes and seasons, thermal optima within a species showed limited acclimation to ambient water temperature ( T opt varied by 1°C in C. serrulata and 2°C in H. uninervis , and the variation did not follow changes in ambient water temperature). The T opt for gross photosynthesis were higher than T opt calculated from plant net productivity, which includes above- and below-ground respiration for Z. muelleri (24°C) and H. uninervis ( 33°C), but remained unchanged at 35°C in C. serrulata . Both estimated plant net productivity and T opt are sensitive to the proportion of below-ground biomass, highlighting the need for consideration of below- to above-ground biomass ratios when applying thermal optima to other meadows. The

Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

Energy Technology Data Exchange (ETDEWEB)

Lohri, Christian Riuji, E-mail: christian.lohri@eawag.ch; Camenzind, Ephraim Joseph, E-mail: ephraimcamenzind@hotmail.com; Zurbrügg, Christian, E-mail: christian.zurbruegg@eawag.ch

2014-02-15

Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

International Nuclear Information System (INIS)

Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

2014-01-01

Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

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)

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.

Bus Route Design with a Bayesian Network Analysis of Bus Service Revenues

OpenAIRE

Liu, Yi; Jia, Yuanhua; Feng, Xuesong; Wu, Jiang

2018-01-01

A Bayesian network is used to estimate revenues of bus services in consideration of the effect of bus travel demands, passenger transport distances, and so on. In this research, the area X in Beijing has been selected as the study area because of its relatively high bus travel demand and, on the contrary, unsatisfactory bus services. It is suggested that the proposed Bayesian network approach is able to rationally predict the probabilities of different revenues of various route services, from...

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...

Will the use of a carbon tax for revenue generation produce an incentive to continue carbon emissions?

Science.gov (United States)

Wang, Rong; Moreno-Cruz, Juan; Caldeira, Ken

2017-05-01

Integrated assessment models are commonly used to generate optimal carbon prices based on an objective function that maximizes social welfare. Such models typically project an initially low carbon price that increases with time. This framework does not reflect the incentives of decision makers who are responsible for generating tax revenue. If a rising carbon price is to result in near-zero emissions, it must ultimately result in near-zero carbon tax revenue. That means that at some point, policy makers will be asked to increase the tax rate on carbon emissions to such an extent that carbon tax revenue will fall. Therefore, there is a risk that the use of a carbon tax to generate revenue could eventually create a perverse incentive to continue carbon emissions in order to provide a continued stream of carbon tax revenue. Using the Dynamic Integrated Climate Economy (DICE) model, we provide evidence that this risk is not a concern for the immediate future but that a revenue-generating carbon tax could create this perverse incentive as time goes on. This incentive becomes perverse at about year 2085 under the default configuration of DICE, but the timing depends on a range of factors including the cost of climate damages and the cost of decarbonizing the global energy system. While our study is based on a schematic model, it highlights the importance of considering a broader spectrum of incentives in studies using more comprehensive integrated assessment models. Our study demonstrates that the use of a carbon tax for revenue generation could potentially motivate implementation of such a tax today, but this source of revenue generation risks motivating continued carbon emissions far into the future.

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.

The Impact of Revenue Diversification on Bank Profitability and Stability: Empirical Evidence from South Asian Countries

Directory of Open Access Journals (Sweden)

Shoaib Nisar

2018-04-01

Full Text Available This paper is a contribution to the ongoing debate on the benefits and drawbacks of bank revenue diversification. Revenue diversification may benefit banks if diversified activities are inherently less risky and possess high returns, while it may hurt banks if diversified activities are more risky and have low returns. Analyzing a panel dataset of 200 commercial banks from all South Asian countries, we found that overall revenue diversification into non-interest income has a positive impact on the profitability and stability of South Asian commercial banks. We further observed that different types of non-interest income-generating activities have different impacts on bank performance and stability. While fees and commission incomes have a negative impact on the profitability and stability of South Asian commercial banks, other non-interest income has a positive impact. Our results imply that banks can benefit from revenue diversification if they diversify into specific types of non-interest income-generating activities. Our findings are robust and relevant to the use of alternative measures of revenue diversification, profitability and stability.

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...

Revenue from Contracts with Customers under IFRS 15: New Perspectives on Practice

Directory of Open Access Journals (Sweden)

Ionica Oncioiu

2016-11-01

Full Text Available This article offer an overview of the characteristics of IFRS 15 requirements regarding revenue. Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. This new standard intends to cover the gaps from the previous standards such as IAS 18 and IAS 11. IAS 18 provided limited guidance on many important revenue topics such as accounting for multiple-element arrangements. Fair value measurement and impairment methodology based on the incurred loss model are discussed in this context. This new standard offers detailed guidelines for different type of transactions such as sale with a right of return, like non-refundable upfront fees (and some related costs, principal versus agent considerations and consignment arrangements, others. Based on the results of this analysis, will show these views suggest practitioners ‘confusion about IFRS 15.

A case study: The economic cost of net metering in Maryland: Who bears the economic burden?

International Nuclear Information System (INIS)

Cook, C.; Cross, J.

1999-01-01

The Maryland legislature approved net-metering legislation for residential consumer generators with photovoltaic systems during 1997. Before the legislation passed, the Maryland Energy Administration (MEA) examined its potential economic impact on both the affected utilities and consumer ratepayers--with and without net-metered PV systems. The MEA discovered that the impact on the affected utility is minimal when the net-metered PV capacity is limited to a small percentage of utility peak load. The analysis also determined that the cost burden on other customers under a net-metered scenario is likewise limited. For Maryland's largest investor-owned utility, the maximum amount of any cross-subsidy (or cost) on a per customer basis is 46 cents annually. Furthermore, their analysis showed that when distribution system savings and environmental externalities are incorporated, net-metered customers may actually subsidize other utility customers. The MEA analysis also determined that about 50% of the value of the energy produced is lost if net metering is not available to those customers with grid tied PV systems. Over the long term, most if not all of any potential cost is borne by other residential customers, not utility shareholders. Finally, the additional cost burden to the utility under net metering--compensating the consumer at the retail rate versus the avoided cost rate--is less than expected when one considers the administrative costs associated with a dual-metered billing approach

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.

INMARSAT-C SafetyNET

Science.gov (United States)

Tsunamis 406 EPIRB's National Weather Service Marine Forecasts INMARSAT-C SafetyNET Marine Forecast Offices greater danger near shore or any shallow waters? NATIONAL WEATHER SERVICE PRODUCTS VIA INMARSAT-C SafetyNET Inmarsat-C SafetyNET is an internationally adopted, automated satellite system for promulgating

USE OF MIRROR PATTERN CUTTING OF NETTING MATERIALS FOR CONSTRUCTION OF LAKE BEACH SEINES

Directory of Open Access Journals (Sweden)

A. Nazarov

2014-12-01

Full Text Available Purpose. Justification and calculation of a new methodological approach to the construction of a standard beach seine (502 / 302 х 3.75 with the use of the properties of mirror netting ensuring the saving of the netting material, reduction of weight, price and drag resistance. Methodology. The carp age group selectivity of the constructed seine was assessed within fish fauna monitoring based on the catch analysis of monitoring gill nets with mesh sizes of 30-130 mm according to generally accepted methods [9, 10]. Calculation of netting materials and ropes was carried out according to generally accepted methods [12-14]. Seine resistance was calculated according to N. T. Senin formula for different netting materials and the angles of the movement of different seine parts in water [2]. The gear reliability and data processing were carried out according to standard methods [11, 14, 15]. Findings. A variant of the construction of the maximum lightweight beach lake seines made of mirror pattern netting taking into account the properties of the mirror pattern netting material, reduction of weight, price and drag resistance has been proposed. The provided recalculation of the properties of a serial seine made of rhombic mesh for the mirror netting seine taking into account netting properties allowed: 1 reducing the seine drag resistance value by 1,4 times; 2 reducing the weight of netting materials by 16.3% compared to the prototype; 3 increasing the seine selectivity when fishing older age groups of carp in non-drainable ponds. Originality. We presented the method of the calculation and construction of lake beach seines made of mirror netting, analyzed the technological stages of the construction of mirror netting, determined main qualitative and technological parameters, which had effect on the conditions of the construction and reliability of such fishing gears. A new method of the use of an insert of the combined netting material cutting ensuring

Willingness to pay for insecticide-treated nets in Berehet District, Amhara Region, Northern Ethiopia: implication of social marketing.

Science.gov (United States)

Aleme, Adisu; Girma, Eshetu; Fentahun, Netsanet

2014-01-01

Understanding the feasibility of achieving widespread coverage with Insecticide-Treated Nets has to be preceded by learning how people value the Insecticide-Treated Nets and estimating the potential demand and willingness to pay so that sustainability of the intervention can be assured. The objective of this study was to determine willingness to pay for Insecticide-Treated Nets among households in Berehet District, Northern Ethiopia. A community-based cross-sectional study was conducted using both quantitative and qualitative methods in five randomly selected Kebeles from January-February 2012. Open ended contingent valuation technique with follow-up method was used. Qualitative data were collected through focus group discussions and observation methods. Binary logistic regression was used to determine the association between dependent and independent variables. The average number of individuals per Insecticide-Treated Nets was 3.83. Nearly 68.5% persons had willingness to buy Insecticide-Treated Nets if they have access to these Nets. The median maximum price a person is willingness to pay for blue rectangular Insecticide-Treated Net was 20 ETB. People had willingness to pay 30 ETB for blue and white conical insecticide-treated nets. Working on knowledge of malaria (OR=0.68, CI (0.47, 0.98; ppay Insecticide-Treated Nets. Respondents who prefer Kebele/place/ to buy Insecticide-Treated Net for rectangular shape had a significant association with a willingness to pay for Insecticide-Treated Nets (OR=1.92, CI= 1.07-3.92). Promotions, products, price and place had significant association with willingness to pay for Insecticide-Treated Nets. Designing a social marketing strategy helps ensure sustainable supply of Insecticide-Treated Nets and proper use of Insecticide-Treated Nets.

Quantum net dynamics

International Nuclear Information System (INIS)

Finkelstein, D.

1989-01-01

The quantum net unifies the basic principles of quantum theory and relativity in a quantum spacetime having no ultraviolet infinities, supporting the Dirac equation, and having the usual vacuum as a quantum condensation. A correspondence principle connects nets to Schwinger sources and further unifies the vertical structure of the theory, so that the functions of the many hierarchic levels of quantum field theory (predicate algebra, set theory, topology,hor-ellipsis, quantum dynamics) are served by one in quantum net dynamics

High-level Petri Nets

DEFF Research Database (Denmark)

various journals and collections. As a result, much of this knowledge is not readily available to people who may be interested in using high-level nets. Within the Petri net community this problem has been discussed many times, and as an outcome this book has been compiled. The book contains reprints...... of some of the most important papers on the application and theory of high-level Petri nets. In this way it makes the relevant literature more available. It is our hope that the book will be a useful source of information and that, e.g., it can be used in the organization of Petri net courses. To make......High-level Petri nets are now widely used in both theoretical analysis and practical modelling of concurrent systems. The main reason for the success of this class of net models is that they make it possible to obtain much more succinct and manageable descriptions than can be obtained by means...

Water Pricing as an Economic Justification for Reducing Non-Revenue Water (NRW Projects

Directory of Open Access Journals (Sweden)

Massoud Tabesh

2017-03-01

Full Text Available Management of water demand and modification of consumption patterns are becoming increasingly essential due to the increasingly limited precipitation and the growing population which have led to both severe restrictions on renewable water resources and increasing demands for water in Iran. The most important consumption management measures involve reducing Non-Revenue Water (NRW and decreasing water losses in the water supply system. Non-revenue water is defined as the difference between the total inflow and the metered consumption in the supply system. The losses may be divided into the two components of apparent and real losses. Achieving reductions in non-revenue water calls for the careful study and evaluation of the operational procedures proposed in each case since reductions will be economical only when accurate and realistic values are considered in water pricing. The present study draws upon the data obtained from non-revenue water projects implemented in District 4 of Tehran Water and Wastewater Company, the measures proposed by the project consultant, and the economic justifications claimed for all the costs associated with the measures to eliminate water losses. The cost of the proposed measures are calculated for two different economic values of water proposed to ensure benefits, and under four different interest rates. Results confirm the profitability of the non-revenue water solutions based on the finished cost of water even at subsidized rates of public funds. However, project profitability will be in question if the economic price of water is assumed to be equivalent to the total trade price of water and if both real and apparent losses are to be reduced.

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.

A single European pharmaceutical market: Does maximum harmonization enhance medicinal product innovation?

DEFF Research Database (Denmark)

Faeh, Andrea Beata

2013-01-01

the orphan medicinal products scheme. The latter is subject to uniform Union rules specifically introduced to stimulate research and development and has led to the development of a number of new products. The article shows that the most radical positive integration depends to a large extent on the prospect...... – Innovation Union’ – market fragmentation to be one of the major causes of the lack of innovation. In order to establish if maximum harmonization benefits innovation, two distinct legal regimes in the pharmaceutical sector will be compared. The general rules for medicinal products are weighed against...... of it yielding revenue for the innovator. Hence, fuller harmonization can benefit innovation, but it is just as important, if not more important, to address other factors such as pricing, reimbursement and patent protection....

OPEC's production under fluctuating oil prices. Further test of the target revenue theory

International Nuclear Information System (INIS)

Ramcharran, H.

2001-01-01

Oil production cutbacks in recent years by OPEC members to stabilize price and to increase revenues warrant further empirical verification of the target revenue theory (TRT). We estimate a modified version of Griffin (1985) target revenue model using data from 1973 to 2000. The sample period, unlike previous investigations, includes phases of both price increase (1970s) and price decrease (1980s-1990s), thus providing a better framework for examining production behavior. The results, like the earlier study, are not supportive of the strict version of the TRT, however, evidence (negative and significant elasticity of supply) of the partial version are substantiated. Further empirical estimates do not support the competitive pricing model, hypothesizing a positive elasticity of supply. OPEC's loss of market share and the drop in the share of oil-based energy should signal an adjustment in pricing and production strategies

Reinvention of Publishers’ Revenue Model—Expectations of Advertisers towards Publishers’ Products

Directory of Open Access Journals (Sweden)

Bianca Dennstedt

2017-06-01

Full Text Available Publishers have to reconsider their revenue model. Facing a massive decline in the circulation of newspapers and magazines over the past years, publishers have lost not only readers but also many advertisers. Thus, publishers are faced with both changed customer expectations as well as difficulty in generating profit. Users are increasingly less willing to pay for digital products and their expectations of digital content have changed: They would like to contribute their own content as well as to comment or share with others. Furthermore, advertisers can choose from a greater variety of options for placing adverts, particularly on social media and other online platforms. Therefore, many publishers struggle with the questions: How to earn money? What is the revenue model of the new business model? In order to determine the implications for publishers’ revenue models, we assume that advertising companies are going to play a prominent role in the new business model. Hence, this paper focuses on publishers’ services for advertising companies and therefore the expectations of advertisers towards publishers’ services. In particular, this preliminary qualitative study explores advertisers’ marketing interests in communities of readers who simultaneously contribute to discussions. Therefore, (1 a pre-study was conducted followed by (2 qualitative interviews with managers from advertising companies in Germany. Our initial findings confirm that advertisers could play an important role in the revenue model of publishers if they meet the expectations of advertisers who expressed their interest in both, using communities for customer research as well as interacting with users directly. The results also identify other possible services that publishers could offer advertisers in conjunction with addressing communities of contributing readers.

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...

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...

Planning of nets

International Nuclear Information System (INIS)

Carberry, M

1996-01-01

The paper is about the planning of nets in areas of low density like it is the case of the rural areas. The author includes economic and technological aspects, planning of nets, demands and management among others

Does IFRIC 15 Matter? The Decision Usefulness of Accelerated Revenue and Earnings Recognition

OpenAIRE

Lau Chee Kwong

2013-01-01

The newly issued IFRIC 15 Agreements for the Construction of Real Estate are likely to cause Malaysian property developers to change their revenue recognition policy from a stage-of-completion basis (accelerated) to a completion basis (conservative). In the US, consistent with the approach taken by the Financial Accounting standards Board (FASB), Altomuro, Beatty and Weber (2005) found that reported earnings based on accelerated revenue recognition are value relevant. The subsequent eliminati...

Programming NET Web Services

CERN Document Server

Ferrara, Alex

2007-01-01

Web services are poised to become a key technology for a wide range of Internet-enabled applications, spanning everything from straight B2B systems to mobile devices and proprietary in-house software. While there are several tools and platforms that can be used for building web services, developers are finding a powerful tool in Microsoft's .NET Framework and Visual Studio .NET. Designed from scratch to support the development of web services, the .NET Framework simplifies the process--programmers find that tasks that took an hour using the SOAP Toolkit take just minutes. Programming .NET

Revenue Sharing in Professional Sports Leagues : For the Sake of Competitive Balance or as a Result of Monopsony Power?

NARCIS (Netherlands)

Palomino, F.A.; Sakovics, J.

2000-01-01

We analyze the distribution of broadcasting revenues by sports leagues.In the context of an isolated league, we show that when the teams engage in competitive bidding to attract talent, the league's optimal choice is full revenue sharing (resulting in full competitive balance) even if the revenues

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.

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…

Revenue sources for essential services in Florida: findings and implications for organizing and funding public health.

Science.gov (United States)

Livingood, William C; Morris, Michael; Sorensen, Bonita; Chapman, Karen; Rivera, Lillian; Beitsch, Les; Street, Phil; Coughlin, Susan; Smotherman, Carmen; Wood, David

2013-01-01

The Florida Public Health Practice-Based Research Network conducted the study of Florida county health departments (CHDs) to assess relationships between self-assessed performance on essential services (ESs) and sources of funding. Primary data were collected using an online survey based on Public Health Accreditation Board standards for ES. Bivariate and multivariate analyses were conducted to assess the relationship of sources and amounts of revenue obtained from the Florida Department of Health financial system to responses to the survey of CHD capacity for ESs. Self-assessed CHD performance for each ES varied extensively among the CHDs and across the 10 ESs, ranging from a high of 98% CHDs completely or almost completely meeting the standards for ES 2 (Investigating Problems and Hazards) to a low of 32% completely or almost completely meeting standards for ES 10 (Research/Evidence). Medicaid revenue and fees were positively correlated with some ESs. Per capita revenue support varied extensively among the CHDs. Revenue for ES is decreasing and is heavily reliant on noncategorical (discretionary) revenue. This study has important implications for continued reliance on ES as an organizing construct for public health.

Goats reinfected with Toxoplasma gondii: loss of viable prolificacy and gross revenue

Directory of Open Access Journals (Sweden)

H. M. Silva

2015-10-01

Full Text Available ABSTRACTWe determined the reproductive parameters and clinical disorders in pregnant goats infected and reinfected with Toxoplasma gondii, and posteriorly the loss of gross revenue due to congenital toxoplasmosis was estimated. Of the 25 non-pregnant females negative for T. gondii, 20 were orally inoculated (ME 49 strain and of these, 15 pregnant females chronically infected were orally reinoculated (VEG strain with T. gondii oocysts. Five groups were formed (n=5: GI, GII and GIII (reinoculations at 40, 80 and 120 days of gestation, respectively, GIV (inoculation and GV (no inoculation. Clinical and serological exams were performed on days 0 (prior to inoculation, 3, 6 9, 15 and 21 and every 7 days post-inoculation. Exams were also performed on day 3 and every 7 days post-reinoculation. Reproductive management was performed on all females and initiated when the females infected displayed IgG titers IFAT<1,024. From the average prolificacy indexes of each experimental group were estimated: total production of kilograms of live weight (total kg LW of goats for slaughter, gross revenue and loss of gross revenue in U.S. dollars (US$, designed for a herd of 1,000 matrices. The unviable prolificacy indexes were 0.8 (GI, 1.2 (GII and 0.2 (GIII. Clinical disorders affected 57.1% (GI, 75.0% (GII and 16.7% (GIII of the offspring of goats reinfected with T. gondii. Congenital toxoplasmosis in goats reinfected resulted in the loss of 26.5% of gross revenues, being GI (US$ 10,577.60 or 57.1% and GII (US$ 12,693.12 or 60% holders of the highest values and percentages of economic losses. It was found that congenital toxoplasmosis reinfection cause clinical disorders in goats chronically infected with T. gondii and their offspring with birth of unviable animals and loss of gross revenue, at different stages of pregnancy (40, 80 and 120 days of gestation, being in the initial and intermediate stages of pregnancy the largest estimates of these losses.

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...

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.

Buy-back and Revenue-Sharing Contracts in Global Supply Chain

Directory of Open Access Journals (Sweden)

Yang Liu

2015-09-01

Full Text Available Purpose: The main propose of this study is to investigate how exchange rate risk affects the buy-back and revenue-sharing contracts in the global supply chain, hence to improve the performance of global supply chain. Design/methodology/approach: Based on a two-echelon global supply chain, with the model equilibrium, this paper studies the difference between the buy-back contract and the revenue-sharing contract. By the transmitting of the exchange rate risk, it discusses the node-enterprises’ optimal strategies. Findings: The result shows that: (1 Both these two contracts can diminish the inefficiency caused by demand risk, but none of them can manage the exchange rate risk. (2 No matter which currency is used to settle the payment, both these two contracts will lead to the transmitting of exchange rate risk from one node-enterprise to another. (3 When the currency of the supplier’s country in the relatively appreciating, it is better to use the buy-back contract; when the currency of the supplier’s country in the relatively depreciating, the revenue-sharing contract will lead to a better result. Research limitations/implications: Though this study analyzes how the exchange rate risk affects these two contracts, it based on the assumption that node-enterprises’ goal is maximizing theirs expected profit. In fact, many firms not only focus on maximizing theirs expected profit; the risk-taking is also an important concern. For future researches, how firms’ risk-preferences affects theirs decisions in the global supply chain will be an interesting question. Also, will there be any difference if consider the node-enterprises’ utility functions instead of the expected profit. Originality/value: Existing literature about the global supply chain mainly focus on the exchange rate risk management, few of them considers the double marginalization effect caused by the demand risk. Therefore, with the exchange rate fluctuation, we discuss the

SOLUTIONS FOR INCREASING PUBLIC BUDGET REVENUE IN BULGARIA, CROATIA, CZECH REPUBLIC, POLAND AND ROMANIA

Directory of Open Access Journals (Sweden)

Narcisa Roxana MOSTEANU

2015-07-01

Full Text Available The research paper is a comparative analysis of the budget revenue in Bulgaria, Croatia, Czech Republic, Poland and Romania, taking into account the main features in light of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given possible solution to increase public budget revenue in these countries, most of them being new member stated of European Union and who wants to catch up all the lost period within socialism time. As a common conclusion it can be seen that all countries need to improve their judicial system and combating crime and tax evasion. It is necessary to increase the independence of the judiciary, reducing bribery, reducing undeclared work and the establishment of independent anti-corruption institutions. Also the analyzed countries must improve public expenditure system, reducing bureaucracy and pay attention on profitable investments in order to increase budget revenues and encourage employment and unemployed university graduates, this is possible also by improving the mechanism of attraction and use of EU funds for investment within public and private sector.

76 FR 63325 - National Indian Gaming Commission

Science.gov (United States)

2011-10-12

... General Accepted Accounting Principles (GAAP). Many comments stated that if this definition was amended... result in an enforcement action and closure order. 25 CFR 573.6(a)(7). II. Definitions--Net Revenues--management fee The NOI asked whether the Commission should consider whether the definition of net revenues...

Decision Usefulness Approach to Financial Reporting: A Case for Malaysian Inland Revenue Board

OpenAIRE

Kabiru Isa Dandago

2013-01-01

This paper aims at determining whether or not financial reporting of companies in Malaysia provides useful information to Inland Revenue Board for income tax determination. The respondents in this study were staff of the Inland Revenue Board, Jalan Duta, Kuala Lumpur, and, for the purpose of the study, copies of questionnaire were distributed to them to illicit their responses. The data collected were analyzed, using SPSS. Most of the respondents are satisfied that companies’ financial report...

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...

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.

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.

Game Coloured Petri Nets

DEFF Research Database (Denmark)

Westergaard, Michael

2006-01-01

This paper introduces the notion of game coloured Petri nets. This allows the modeler to explicitly model what parts of the model comprise the modeled system and what parts are the environment of the modeled system. We give the formal definition of game coloured Petri nets, a means of reachability...... analysis of this net class, and an application of game coloured Petri nets to automatically generate easy-to-understand visualizations of the model by exploiting the knowledge that some parts of the model are not interesting from a visualization perspective (i.e. they are part of the environment...

Generation of net electric power with a tokamak reactor under foreseeable physical and engineering conditions

International Nuclear Information System (INIS)

Hiwatari, R.; Asaoka, Y.; Okano, K.; Yoshida, T.; Tomabechi, K.

2004-01-01

This study reveals for the first time the plasma performance required for a tokamak reactor to generate net electric power under foreseeable engineering conditions. It was found that the reference plasma performance of the ITER inductive operation mode with β N = 1.8, HH = 1.0, andf nGW 0.85 had sufficient potential to achieve the electric break-even condition (net electric power P e net = 0MW) under the following engineering conditions: machine major radius 6.5m ≤ R p ≤ 8.5m, the maximum magnetic field on TF coils B tmax = 16 T, thermal efficiency η e 30%, and NBI system efficiency η NBI = 50%. The key parameters used in demonstrating net electric power generation in tokamak reactors are β N and fη GW . ≥ 3.0 is required for P e net ∼ 600MW with fusion power P f ∼ 3000MW. On the other hand, fη GW ≥ 1.0 is inevitable to demonstrate net electric power generation, if high temperatures, such as average temperatures of T ave > 16 keV, cannot be selected for the reactor design. To apply these results to the design of a tokamak reactor for demonstrating net electric power generation, the plasma performance diagrams on the Q vs P f (energy multiplication factor vs fusion power) space for several major radii (i.e. 6.5, 7.5, and 8.5 m) were depicted. From these figures, we see that a design with a major radius R p ∼ 7.5m seems preferable for demonstrating net electric power generation when one aims at early realization of fusion energy. (author)

Stability and Optimal Harvesting of Modified Leslie-Gower Predator-Prey Model

Science.gov (United States)

Toaha, S.; Azis, M. I.

2018-03-01

This paper studies a modified of dynamics of Leslie-Gower predator-prey population model. The model is stated as a system of first order differential equations. The model consists of one predator and one prey. The Holling type II as a predation function is considered in this model. The predator and prey populations are assumed to be beneficial and then the two populations are harvested with constant efforts. Existence and stability of the interior equilibrium point are analysed. Linearization method is used to get the linearized model and the eigenvalue is used to justify the stability of the interior equilibrium point. From the analyses, we show that under a certain condition the interior equilibrium point exists and is locally asymptotically stable. For the model with constant efforts of harvesting, cost function, revenue function, and profit function are considered. The stable interior equilibrium point is then related to the maximum profit problem as well as net present value of revenues problem. We show that there exists a certain value of the efforts that maximizes the profit function and net present value of revenues while the interior equilibrium point remains stable. This means that the populations can live in coexistence for a long time and also maximize the benefit even though the populations are harvested with constant efforts.

Economic Vulnerability Assessment of U.S. Fishery Revenues to Ocean Acidification

Science.gov (United States)

Cooley, S. R.; Doney, S. C.

2008-12-01

Ocean acidification, a predictable consequence of rising anthropogenic CO2 emissions, is poised to change marine ecosystems profoundly by decreasing average ocean pH and the carbonate mineral saturation state worldwide. These conditions slow or reverse marine plant and animal calcium carbonate shell growth, thereby harming economically valuable species. In 2006, shellfish and crustaceans provided 50% of the 4 billion U.S. domestic commercial harvest value; value added to commercial fishery products contributed 35 billion to the gross national product that year. Laboratory studies have shown that ocean acidification decreases shellfish calcification; ocean acidification--driven declines in commercial shellfish and crustacean harvests between now and 2060 could decrease nationwide time-integrated primary commercial revenues by 860 million to 14 billion (net present value, 2006 dollars), depending on CO2 emissions, discount rates, biological responses, and fishery structure. This estimate excludes losses from coral reef damage and possible fishery collapses if ocean acidification pushes ecosystems past ecological tipping points. Expanding job losses and indirect economic costs will follow harvest decreases as ocean acidification broadly damages marine habitats and alters marine resource availability. Losses will harm many regions already possessing little economic resilience. The only true solution to ocean acidification is reducing atmospheric CO2 emissions, but implementing regional adaptive responses now from an ecosystem-wide, fisheries perspective will help better preserve sustainable ecosystem function and economic yields. Comprehensive management strategies must include monitoring critical fisheries, explicitly accounting for ocean acidification in management models, reducing fishing pressure and environmental stresses, and supporting regional economies most sensitive to acidification's impacts.

Net-section limit moments and approximate J estimates for circumferential cracks at the interface between elbows and pipes

International Nuclear Information System (INIS)

Song, Tae-Kwang; Kim, Yun-Jae; Oh, Chang-Kyun; Jin, Tae-Eun; Kim, Jong-Sung

2009-01-01

This paper firstly presents net-section limit moments for circumferential through-wall and part-through surface cracks at the interface between elbows and attached straight pipes under in-plane bending. Closed-form solutions are proposed based on fitting results from small strain FE limit analyses using elastic-perfectly plastic materials. Net-section limit moments for circumferential cracks at the interface between elbows and attached straight pipes are found to be close to those for cracks in the centre of elbows, implying that the location of the circumferential crack within an elbow has a minimal effect on the net-section limit moment. Accordingly it is also found that the assumption that the crack locates in a straight pipe could significantly overestimate the net-section limit load (and thus maximum load-carrying capacity) of the cracked component. Based on the proposed net-section limit moment, a method to estimate elastic-plastic J based on the reference stress approach is proposed for circumferential cracks at the interface between elbows and attached straight pipes under in-plane bending.

Texas hospitals with higher health information technology expenditures have higher revenue: A longitudinal data analysis using a generalized estimating equation model.

Science.gov (United States)

Lee, Jinhyung; Choi, Jae-Young

2016-04-05

The benefits of health information technology (IT) adoption have been reported in the literature, but whether health IT investment increases revenue generation remains an important research question. Texas hospital data obtained from the American Hospital Association (AHA) for 2007-2010 were used to investigate the association of health IT expenses and hospital revenue. The generalized estimation equation (GEE) with an independent error component was used to model the data controlling for cluster error within hospitals. We found that health IT expenses were significantly and positively associated with hospital revenue. Our model predicted that a 100% increase in health IT expenditure would result in an 8% increase in total revenue. The effect of health IT was more associated with gross outpatient revenue than gross inpatient revenue. Increased health IT expenses were associated with greater hospital revenue. Future research needs to confirm our findings with a national sample of hospitals.

Naval Petroleum and Oil Shale Reserves. Annual report of operations, Fiscal year 1993

International Nuclear Information System (INIS)

1993-01-01

During fiscal year 1993, the reserves generated $440 million in revenues, a $33 million decrease from the fiscal year 1992 revenues, primarily due to significant decreases in oil and natural gas prices. Total costs were $207 million, resulting in net cash flow of $233 million, compared with $273 million in fiscal year 1992. From 1976 through fiscal year 1993, the Naval Petroleum and Oil Shale Reserves generated $15.7 billion in revenues for the US Treasury, with expenses of $2.9 billion. The net revenues of $12.8 billion represent a return on costs of 441 percent. See figures 2, 3, and 4. In fiscal year 1993, production at the Naval Petroleum and Oil Shale Reserves at maximum efficient rates yielded 25 million barrels of crude oil, 123 billion cubic feet of natural gas, and 158 million gallons of natural gas liquids. The Naval Petroleum and Oil Shale Reserves has embarked on an effort to identify additional hydrocarbon resources on the reserves for future production. In 1993, in cooperation with the US Geological Survey, the Department initiated a project to assess the oil and gas potential of the program's oil shale reserves, which remain largely unexplored. These reserves, which total a land area of more than 145,000 acres and are located in Colorado and Utah, are favorably situated in oil and gas producing regions and are likely to contain significant hydrocarbon deposits. Alternatively the producing assets may be sold or leased if that will produce the most value. This task will continue through the first quarter of fiscal year 1994

Three essays on political economy of oil revenues in the African states

International Nuclear Information System (INIS)

Omgba, Luc Desire

2010-01-01

The vision of the role of natural resources in the development process has changed over the last thirty years. The optimistic views of the beginning became more moderate, even pessimistic. This thesis focuses on the role of oil in the political, institutional, and economic performances of African countries, some of which are richly endowed. It revolves around three empirical essays. Chapter 2 focuses on the duration of political regimes in Africa and shows from a duration model that revenues from oil exploitation play an important role. Chapter 3 examines the high indebtedness of oil-producing countries. A collateral effect of oil resources is highlighted, it dominates an instability effect. Chapter 4 includes, in a dynamic computable general equilibrium model, the permanent income hypothesis presented in the literature as the answer to the fiscal management of oil revenues. It concludes that a relevant rule of oil revenues management in African countries should not reduce only the impact of volatility on public finances, but it should also address the development needs of African oil producing countries. (author)

The Scatter Search Based Algorithm to Revenue Management Problem in Broadcasting Companies

Science.gov (United States)

Pishdad, Arezoo; Sharifyazdi, Mehdi; Karimpour, Reza

2009-09-01

The problem under question in this paper which is faced by broadcasting companies is how to benefit from a limited advertising space. This problem is due to the stochastic behavior of customers (advertiser) in different fare classes. To address this issue we propose a mathematical constrained nonlinear multi period model which incorporates cancellation and overbooking. The objective function is to maximize the total expected revenue and our numerical method performs it by determining the sales limits for each class of customer to present the revenue management control policy. Scheduling the advertising spots in breaks is another area of concern and we consider it as a constraint in our model. In this paper an algorithm based on Scatter search is developed to acquire a good feasible solution. This method uses simulation over customer arrival and in a continuous finite time horizon [0, T]. Several sensitivity analyses are conducted in computational result for depicting the effectiveness of proposed method. It also provides insight into better results of considering revenue management (control policy) compared to "no sales limit" policy in which sooner demand will served first.

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.

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

Maximum attainable power density and wall load in tokamaks underlying reactor relevant constraints

International Nuclear Information System (INIS)

Borrass, K.; Buende, R.

1979-09-01

The characteristic data of tokamaks optimized with respect to their power density or wall load are determined. Reactor relevant constraints are imposed, such as a fixed plant net power output, a fixed blanket thickness and the dependence of the maximum toroidal field on the geometry and conductor material. The impact of finite burn times is considered. Various scaling laws of the toroidal beta with the aspect ratio are discussed. (orig.) 891 GG/orig. 892 RDG [de

Coloured Petri Nets

DEFF Research Database (Denmark)