WorldWideScience

Sample records for net farm revenue

  1. The Lotto and Expected Net Revenue

    OpenAIRE

    Scoggins, John F.

    1995-01-01

    A multiperiod model (based on sales from the Florida Lotto) is used to estimate revenue and probability that the grand prize will roll over. Results indicate that allocating a greater percentage of ticket sales to the grand prize increases net revenue.

  2. 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

  3. Gross revenue risk in Swiss dairy farming.

    Science.gov (United States)

    El Benni, N; Finger, R

    2013-02-01

    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 output prices and yields contributed to revenue risk over 3 different periods: the whole period (1990-2009), the first decade (1990-1999), and the second decade (1999-2009). In addition, the effect of expected changes in animal-based support for roughage-consuming cattle and price volatility on revenue risk was evaluated using a simulation model. Prices were the main contributor to revenue risk, even if the importance of yield risk increased over time. Swiss dairy producers can profit from natural hedge but market deregulation and market liberalization have reduced the natural hedge at the farm level. An increase in price volatility would substantially increase revenue risk and would, together with the abandonment of direct payments, reduce the comparative advantage of dairy production for risk-averse decision makers. Depending on other available risk management strategies, price risk management instruments might be a valuable solution for Swiss dairy producers in the future. Copyright © 2013 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

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

  5. Assessment of net lost revenue adjustment mechanisms for utility DSM programs

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-01-01

    Utility shareholders can lose money on demand-side management (DSM) investments between rate cases. Several industry analysts argue that the revenues lost from utility DSM programs are an important financial disincentive to utility DSM investment. A key utility regulatory reform undertaken since 1989 allows utilities to recover the lost revenues incurred through successful operation of DSM programs. Explicitly defined net lost revenue adjustment (NLRA) mechanisms are states` preferred approach to lost revenue recovery from DSM programs. This report examines the experiences states and utilities are having with the NLRA approach. The report has three objectives. First, we determine whether NLRA is a feasible and successful approach to removing the lost-revenue disincentive to utility operation of DSM programs. Second, we identify the conditions linked to successful implementation of NLRA mechanisms in different states and assess whether NLRA has changed utility investment behavior. Third, we suggest improvements to NLRA mechanisms. We first identify states with NLRA mechanisms where utilities are recovering lost revenues from DSM programs. We interview staff at regulatory agencies in all these states and utility staff in four states. These interviews focus on the status of NLRA, implementation issues, DSM measurement issues, and NLRA results. We also analyze regulatory agency orders on NLRA, as well as associated testimony, reports, and utility lost revenue recovery filings. Finally, we use qualitative and quantitative indicators to assess NLRA`s effectiveness. Contrary to the concerns raised by some industry analysts, our results indicate NLRA is a feasible approach to the lost-revenue disincentive.

  6. Revenue-Maximizing Radio Access Technology Selection with Net Neutrality Compliance in Heterogeneous Wireless Networks

    Directory of Open Access Journals (Sweden)

    Elissar Khloussy

    2018-01-01

    Full Text Available The net neutrality principle states that users should have equal access to all Internet content and that Internet Service Providers (ISPs should not practice differentiated treatment on any of the Internet traffic. While net neutrality aims to restrain any kind of discrimination, it also grants exemption to a certain category of traffic known as specialized services (SS, by allowing the ISP to dedicate part of the resources for the latter. In this work, we consider a heterogeneous LTE/WiFi wireless network and we investigate revenue-maximizing Radio Access Technology (RAT selection strategies that are net neutrality-compliant, with exemption granted to SS traffic. Our objective is to find out how the bandwidth reservation for SS traffic would be made in a way that allows maximizing the revenue while being in compliance with net neutrality and how the choice of the ratio of reserved bandwidth would affect the revenue. The results show that reserving bandwidth for SS traffic in one RAT (LTE can achieve higher revenue. On the other hand, when the capacity is reserved across both LTE and WiFi, higher social benefit in terms of number of admitted users can be realized, as well as lower blocking probability for the Internet access traffic.

  7. Long Term Expected Revenue of Wind Farms Considering the Bidding Admission Uncertainty

    DEFF Research Database (Denmark)

    Bashi, Mazaher Haji; Yousefi, G.R.; Bak, Claus Leth

    2016-01-01

    . The optimal behavior of the wind farm is then obtained by establishing a multi objective optimization problem and subsequently solved using genetic algorithm. The method is applied to the analysis of long term bidding behavior of a wind farm participating in a Pay-as-Bid (PAB) auction such as Iran Electricity......As a long term bidding behavior, bid shading is exhibited by wind farms participating in real Uniform Price (UP) markets. This signifies that the wind farm owners bid far below their true long run marginal cost. In this paper, a method is proposed to consider the uncertainty of bidding admission...... in the long term expected revenue of wind farms. We show that this consideration could perfectly explain the observed bid shading behavior of wind farm owners. We use a novel market price model with a stochastic model of a wind farm to derive indices describing the uncertainty of bidding admission...

  8. Using NetLogo in the Data Farming Environment

    OpenAIRE

    Koehler, Matthew

    2006-01-01

    from Scythe : Proceedings and Bulletin of the International Data Farming Community, Issue 1 Workshop 13 NetLogo is a freely available agent-based modeling environment being developed by Northwestern University’s Center for Connected Learning (ccl.northwestern.edu/ netlogø). NetLogo is an excellent environment for creating simpler or smaller-scale agent-based models or prototyping more complex models. NetLogo’s strengths include using a very easy to learn and flexible ...

  9. Estimation of risk management effects on revenue and purchased feed costs on US dairy farms.

    Science.gov (United States)

    Hadrich, Joleen C; Johnson, Kamina K

    2015-09-01

    Variations in milk and feed prices directly affect dairy farm risk management decisions. This research used data from the 2010 US Department of Agriculture-Agricultural Resource Management Surveys phase III dairy survey to examine how risk management tools affected revenues and expenses across US dairy farms. The survey was sent to 26 states and collected information on costs and returns to individual dairy farms. This research used the information from milk sales, crops sales, feed expenses, and farm and operator characteristics, as well as the use of risk management tools. Matching methodology was used to evaluate the effect of 5 independent risk management tools on revenues and expenses: selling milk to a cooperative, using a commodity contract to sell grain, feeding homegrown forage at a basic and intensive level, and use of a nutritionist. Results showed that dairy farms located in the Midwest and East benefit from selling milk to a cooperative and using commodity contracts to sell grain. Across the United States, using a nutritionist increased total feed costs, whereas a feeding program that included more than 65% homegrown forages decreased total feed costs. Results point to benefits from educational programming on risk management tools that are region specific rather than a broad generalization to all US dairy farmers. Copyright © 2015 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  10. Net Farm Income Analysis of Maize Production in Gwagwalada Area ...

    African Journals Online (AJOL)

    This study examined net farm income of maize production in Gwagwalada Area Council of Federal Capital Territory. The specific objectives are to: identify the socio-economic characteristics of maize farmers in the study area, evaluate the costs and returns of maize production in the study area, and evaluate factors affecting ...

  11. REVENUE ANALYSIS AND EFFICIENCY FARMING RED CHILLI IN MINGGIR DISTRIC,T SLEMAN SUB-PROVINCE

    Directory of Open Access Journals (Sweden)

    Johan Saputro

    2013-01-01

    Full Text Available Red chili farm is potentially to develops because can increase the earning of farmer, but how much the farmer earning and factors that it’s production are not known. This research aim to know earnings of farmer of red chili, knowing factors any kind of influencing red chili production and efficiency usage of factors produce at red chili of farming. Basic method which is used in this research is descriptive analysis method. Research location determined with sampling purposive that is in District Stand aside. Farmer of sample determined with systematic random sampling and taken by 30 samples. Data analyze with: (1 revenue analysis, (2 multiple linear regression, (3 function of CobbDouglas. Result of research was indicated that farmer mean earning per hectare of red chili is IDR 80.098.297, 00 wide of factors of production of farm, seed, phonska fertilizer, cage manure, pesticide, and labor have an effect significant at 95 percent level while manure of urea have an effect not significant. Efficiency usage of factors produce inefficient red chili of farming for example wide of farm, seed, urea fertilizer, phonska fertilize, cage manure, pesticide, and labor.

  12. From Revenue Farming to State Monopoly: The Political Economy of Taxation in Colonial Indonesia, Java c. 1816-1942

    NARCIS (Netherlands)

    Wahid, A.|info:eu-repo/dai/nl/369405668

    2013-01-01

    This study analyzes the evolvement of tax system in colonial Indonesia and its social, politic and economic consequences. It focuses on the transformation of what was known as pachtstelsel or revenue farming, a tax collecting system involving the role of private party, mainly Chinese businessmen

  13. REVENUE FARMING AND IMPERIAL TRANSITION: AN ECONOMIC DIMENSION OF EARLY COLONIAL STATE FORMATION IN JAVA, C. 1800s-1820s

    Directory of Open Access Journals (Sweden)

    Abdul Wahid

    2012-11-01

    Full Text Available Revenue farming (pacht or verpachtingen in Dutch is a fiscal institution that existed in Java since the pre-colonial period. During the VOC period, the Dutch modified, institutionalized and &extended it as one of their fiscal institutions to solve human resource shortage and administrative barriers in collecting taxes from local population. For political and economic reasons the Dutch favored the Chinese as main partners in operating the system. The system was proven efficient to an extent that it collected substantial revenue contribution to the state exchequer. During the period of 'imperial'  transition from 1800s until 1820s, changing regimes in Java retained the system to finance their political agenda. This paper argues that revenue-farming system was the financial source for the Dutch in establishing a real colonial state in Java.

  14. Revenue-Maximizing Radio Access Technology Selection with Net Neutrality Compliance in Heterogeneous Wireless Networks

    OpenAIRE

    Khloussy, Elissar; Jiang, Yuming

    2018-01-01

    The net neutrality principle states that users should have equal access to all Internet content and that Internet Service Providers (ISPs) should not practice differentiated treatment on any of the Internet traffic. While net neutrality aims to restrain any kind of discrimination, it also grants exemption to a certain category of traffic known as specialized services (SS), by allowing the ISP to dedicate part of the resources for the latter. In this work, we consider a heterogeneous LTE/WiFi ...

  15. Long Term Expected Revenue of Wind Farms Considering the Bidding Admission Uncertainty

    DEFF Research Database (Denmark)

    Bashi, Mazaher Haji; Yousefi, G.R.; Bak, Claus Leth

    2016-01-01

    As a long term bidding behavior, bid shading is exhibited by wind farms participating in real Uniform Price (UP) markets. This signifies that the wind farm owners bid far below their true long run marginal cost. In this paper, a method is proposed to consider the uncertainty of bidding admission ...

  16. Copper in the sediment and sea surface microlayer near a fallowed, open-net fish farm.

    Science.gov (United States)

    Loucks, Ronald H; Smith, Ruth E; Fisher, Clyde V; Fisher, E Brian

    2012-09-01

    Sediment and sea surface microlayer samples near an open-net salmon farm in Nova Scotia, were analysed for copper. Copper is a constituent of the feed and is an active ingredient of anti-foulants. The salmon farm was placed in fallow after 15 years of production. Sampling was pursued over 27 months. Elevated copper concentrations in the sediments indicated the farm site as a source. Bubble flotation due to gas-emitting sediments from eutrophication is a likely process for accumulating copper in the sea surface microlayer at enriched concentrations. Elevated and enriched concentrations in the sea surface microlayer over distance from the farm site led, as a result of wind-drift, to an enlarged farm footprint. The levels of copper in both sediments and sea surface microlayer exceeded guidelines for protection of marine life. Over the 27 months period, copper levels persisted in the sediments and decreased gradually in the sea surface microlayer. Copyright © 2012 Elsevier Ltd. All rights reserved.

  17. The health of safety net hospitals following Massachusetts health care reform: changes in volume, revenue, costs, and operating margins from 2006 to 2009.

    Science.gov (United States)

    Mohan, Arun; Grant, Jennifer; Batalden, Maren; McCormick, Danny

    2013-01-01

    Massachusetts health care reform, designed to expand coverage and access to care for vulnerable populations, serves as the model for national health reform in the United States that will be implemented in 2014. Yet, little is known about how the reform may have affected the demand for and the financial performance of safety net hospitals (SNH), the primary source of care for such populations before the reform. Using a quasi-experimental design that included all acute care hospitals in the state, we calculated changes in mean inpatient and outpatient volumes, revenue, and operating margins at SNH from the pre-reform (Fiscal Year 2006) to the post-reform (Fiscal Year 2009) period. We contrasted these changes with contemporaneous changes occurring among non-safety net hospitals (NSNH) using a difference-in-differences approach. We found that SNH in Massachusetts continue to play a disproportionately large role in caring for disadvantaged patients after reform, but that their financial performance has declined considerably compared with NSNH. Ongoing reform efforts in the United States should account for continued SNH demand among the most vulnerable patients and should be designed so as not to undermine the financial stability of SNH that meet this demand.

  18. Energy self-reliance, net-energy production and GHG emissions in Danish organic cash crop farms

    DEFF Research Database (Denmark)

    Halberg, Niels; Dalgaard, Randi; Olesen, Jørgen E

    2008-01-01

    -energy production were modeled. Growing rapeseed on 10% of the land could produce bio-diesel to replace 50-60% of the tractor diesel used on the farm. Increasing grass-clover area to 20% of the land and using half of this yield for biogas production could change the cash crop farm to a net energy producer......Organic farming (OF) principles include the idea of reducing dependence of fossil fuels, but little has been achieved on this objective so far in Danish OF. Energy use and greenhouse gas (GHG) emissions from an average 39 ha cash crop farm were calculated and alternative crop rotations for bio......, and reduce GHG emissions while reducing the overall output of products only marginally. Increasing grass-clover area would improve the nutrient management on the farm and eliminate dependence on conventional pig slurry if the biogas residues were returned to cash crop fields...

  19. Farmed cod escapees and net-pen spawning left no clear genetic footprint in the local wild cod population

    Directory of Open Access Journals (Sweden)

    Rebekka Varne

    2015-11-01

    Full Text Available This study investigated a potential genetic introgression from farmed to wild cod Gadus morhua L. in the Trondheimsfjord, Norway. During the first 2 yr of operation of a cod farm in the inner part of the fjord, 2 large escape events and extensive pen spawning were reported. Analyses of 4 allozyme markers revealed no significant changes in allele frequencies between samples of wild cod before and after cod farming, although prominent allele frequency differences were demonstrated between wild and farmed samples. Analyses of 10 DNA markers showed a significant change between pre- and post-farming samples, due to contradictory allele frequency differences at Tch11, Pan I and Gmo132. Excluding those 3 markers due to null alleles (Tch11 and selection (Gmo132 and Pan I, the DNA markers paralleled the non-changed allele frequency signal from the allozymes. The topographies of the allozyme- and DNA-based dendrogram of the samples were congruent. Recaptures of tagged and released farmed cod indicated a seemingly random diffusion throughout the fjord and ended after approx. 6 mo. During an ongoing pen spawning, plankton net surveys sampling for cod eggs in the surroundings of the cod farm suggested the eggs originated from the farm. No larvae were present in the plankton samples. The apparent absence of introgression is explained relative to fitness and survival of pen-spawned larvae and adult escapees, and to a purging effect of the estuarine circulation of the Trondheimsfjord.

  20. Whole Farm Net Greenhouse Gas Abatement from Establishing Kikuyu-Based Perennial Pastures in South-Western Australia

    Directory of Open Access Journals (Sweden)

    David G. Masters

    2012-08-01

    Full Text Available On-farm activities that reduce GHG emissions or sequester carbon from the atmosphere to compensate for anthropogenic emissions are currently being evaluated by the Australian Government as carbon offset opportunities. The aim of this study was to examine the implications of establishing and grazing Kikuyu pastures, integrated as part of a mixed Merino sheep and cropping system, as a carbon offset mechanism. For the assessment of changes in net greenhouse gas emissions, results from a combination of whole farm economic and livestock models were used (MIDAS and GrassGro. Net GHG emissions were determined by deducting increased emissions from introducing this practice change (increased methane and nitrous oxide emissions due to higher stocking rates from the soil carbon sequestered from growing the Kikuyu pasture. Our results indicate that livestock systems using perennial pastures may have substantially lower net GHG emissions, and reduced GHG intensity of production, compared with annual plant-based production systems. Soil carbon accumulation by converting 45% of arable land within a farm enterprise to Kikuyu-based pasture was determined to be 0.80 t CO2-e farm ha−1 yr−1 and increased GHG emissions (leakage was 0.19 t CO2-e farm ha−1 yr−1. The net benefit of this practice change was 0.61 t CO2-e farm ha−1 yr−1 while the rate of soil carbon accumulation remains constant. The use of perennial pastures improved the efficiency of animal production almost eight fold when expressed as carbon dioxide equivalent emissions per unit of animal product. The strategy of using perennial pasture to improve production levels and store additional carbon in the soil demonstrates how livestock should be considered in farming systems as both sources and sinks for GHG abatement.

  1. Low Prevalence of netB and tpeL in Historical Clostridium perfringens Isolates from Broiler Farms in Alabama.

    Science.gov (United States)

    Bailey, M A; Macklin, K S; Krehling, J T

    2015-03-01

    The discovery of novel Clostridium perfringens toxins NetB and TpeL has initiated questions regarding their role in the pathogenesis of disease. However, data showing the prevalence of these genes in C. perfringens populations are limited to certain geographical areas. If netB and tpeL are important virulence factors for disease worldwide, one would expect to find these genes in isolates from other regions as well. To address this hypothesis, C. perfringens isolates collected from Alabama broiler farms over 15 yr ago were toxin genotyped using PCR. Each isolate was screened for netB and tpeL; the major lethal toxin genes cpa, cpb, etx, and ia; and the enterotoxin gene cpe. Results of the assay showed all isolates presumed to be C. perfringens were genotypically type A, cpe negative except for one broiler litter isolate, which was genotypically type C. Only two isolates were positive for netB. Similarly, only two isolates were positive for tpeL, one of which was also netB positive. The low incidence observed for netB and tpeL indicates that these genes are not significant virulence factors for the sampled population.

  2. Detrimental effect of cypermethrin treated nets on Culicoides populations (Diptera; Ceratopogonidae) and non-targeted fauna in livestock farms.

    Science.gov (United States)

    Del Río, R; Barceló, C; Lucientes, J; Miranda, M A

    2014-01-31

    Bluetongue (BT) is an important disease of ruminants which exhibits its most severe clinical signs on cattle and especially on certain breeds of sheep. The known vectors of BT are small insects of the genus Culicoides (Diptera; Ceratopogonidae). Two species from this genus - Culicoides imicola and Culicoides obsoletus - play the major role in the transmission of the disease in Europe. Several prophylactic methods are used to avoid transmission; however, an easy and cost-effective preventive technique would be very useful for the control of the Culicoides populations near the animals. In the present study, the insecticide effect of cypermethrin treated nets on a Culicoides population was evaluated. A polyethylene net sprayed with 1L cypermethrin solution (1%) surrounding a UV light suction trap was placed at a cattle farm in Majorca (Balearic Islands). Collections of Culicoides and other fauna from the trap and floor around the net were compared with a control. Results showed no significant differences in the collection of Culicoides midges between the insecticide-treated net and the control. However, significant differences were observed in the collection of the non-target fauna between the treated net and the control, indicating that the dose used in the present trial was enough to kill most of the arthropods that contacted the net. The reasons for these equivocal findings and means to improve this technique for the control of Culicoides midges are discussed. Copyright © 2013 Elsevier B.V. All rights reserved.

  3. Switching from monoculture to polyculture farming benefits birds in oil palm production landscapes: Evidence from mist netting data.

    Science.gov (United States)

    Yahya, Muhammad S; Syafiq, Muhamad; Ashton-Butt, Adham; Ghazali, Amal; Asmah, Siti; Azhar, Badrul

    2017-08-01

    Monoculture farming is pervasive in industrial oil palm agriculture, including those RSPO plantations certified as sustainably managed. This farming practice does not promote the maintenance of farmland biodiversity. However, little scientific attention has been given to polyculture farming in oil palm production landscapes. Polyculture farming is likely to increase the floristic diversity and stand structural complexity that underpins biodiversity. Mist nets were used to sample birds at 120 smallholdings in Peninsular Malaysia. At each site, 12 vegetation structure characteristics were measured. We compared bird species richness, abundance, and composition between monoculture and polyculture smallholdings and used predictive models to examine the effects of habitat quality on avian biodiversity. Bird species richness was significantly greater in polyculture than that of monoculture smallholdings. The number of fallen and standing, dead oil palms were also important positive predictors of species richness. Bird abundance was also strongly increased by standing and dead oil palms and decreased with oil palm stand height. Our results indicate that polyculture farming can improve bird species richness in oil palm production landscapes. In addition, key habitat variables that are closely associated with farming practices, such as the removal of dead trees, should and can be managed by oil palm growers in order to promote biodiversity. To increase the sustainability of oil palm agriculture, it is imperative that stakeholders modify the way oil palms are currently planted and managed. Our findings can guide policy makers and certification bodies to promote oil palm production landscapes that will function more sustainably and increase existing biodiversity of oil palm landscapes.

  4. Calcite Farming at Hollow Ridge Cave: Calibrating Net Rainfall and Cave Microclimate to Dripwater and Calcite Chemical Variability

    Science.gov (United States)

    Tremaine, D. M.; Kilgore, B. P.; Froelich, P. N.

    2012-04-01

    Stable isotope (δ18O and δ13C) and trace element records in cave speleothems are often interpreted as climate changes in rainfall amount or source, cave air temperature, overlying vegetation and atmospheric pCO2. However, these records are difficult to verify without in situ calibration of changes in cave microclimate (e.g., net rainfall, interior ventilation changes) to contemporaneous variations in dripwater and speleothem chemistry. In this study at Hollow Ridge Cave (HRC) in Marianna, Florida (USA), cave dripwater, bedrock, and modern calcite (farmed in situ) were collected in conjunction with continuous cave air pCO2, temperature, barometric pressure, relative humidity, radon-222 activity, airflow velocity and direction, rainfall amount, and drip rate data [1]. We analyzed rain and dripwater δD and δ18O, dripwater Ca2+, pH, δ13C and TCO2, cave air pCO2 and δ13C, and farmed calcite δ18O and δ13C to examine the relationships among rainwater isotopic composition, cave air ventilation, cave air temperature, calcite growth rate and seasonal timing, and calcite isotopic composition. Farmed calcite δ13C decreases linearly with distance from the front entrance to the interior of the cave during all seasons, with a maximum entrance-to-interior gradient of Δδ13C = -7‰ . A whole-cave "Hendy test" at distributed contemporaneous farming sites reveals that ventilation induces a +1.9 ± 0.96‰ δ13C offset between calcite precipitated in a ventilation flow path and out of flow paths. Farmed calcite δ18O exhibits a +0.82 ± 0.24‰ offset from values predicted by both theoretical calcite-water calculations and by laboratory-grown calcite [2]. Unlike calcite δ13C, oxygen isotopes show no ventilation effects and are a function only of temperature. Combining our data with other speleothem studies, we find a new empirical relationship for cave-specific water-calcite oxygen isotope fractionation across a range of temperatures and cave environments: 1000 ln α = 16

  5. Parasites infestation on juvenile tiger grouper (Epinephelus fuscoguttatus nursed in net cage at Sea Farming Instalation Kepulauan Seribu, Jakarta

    Directory of Open Access Journals (Sweden)

    Yani Hadiroseyani

    2010-07-01

    Full Text Available This study was aimed to identify fauna parasite of juvenile tiger grouper (Epinephelus fuscoguttatus on the two locations of floating net at Floating Net Sea Farming Center, Pulau Seribu Jakarta. A total of five tiger grouper fry from each location, checked every two weeks during the nursery period in August-September 2008 and June-August 2009. Parasites of young tiger grouper found were protozoa (Trichodina and myxosporea, monogenea Diplectanum, metaserkaria digenea, and isopods Alitropus. Diplectanum infestation was dominant with prevalence reached 100% and the average intensity of 2,87-72,8. Fish nursed in the Perairan Pulau Semak Daun was more susceptible compared to the fish nursed in Pulau Karang Congkak. Keywords: tiger grouper, parasite, infestation, Seribu Island. ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi penyakit yang menyerang benih kerapu macan pada masa pendederan dalam karamba jaring apung di dua lokasi Karamba Jaring Apung Balai Sea Farming, Kepulauan Seribu, yaitu di Perairan Pulau Semak Daun dan Perairan Pulau Karang Congkak. Sebanyak 5 ekor benih kerapu macan dari masing-masing lokasi, diperiksa setiap minggu selama dua periode pendederan pada bulan Agustus-September 2008 dan bulan Juni-Agustus 2009. Fauna parasit benih kerapu macan pada masa pendederan dalam jaring apung tersebut meliputi protozoa (Trichodina dan myxosporea, monogenea Diplectanum, metaserkaria digenea, dan isopoda Alitropus. Diplectanum merupakan parasit yang mendominasi dengan prevalensi mencapai 100% dan intensitas rerata 2.87–72,8. Pada Perairan Pulau Semak Daun lebih banyak ditemukan jenis parasit dengan prevalensi dan intensitas yang cukup tinggi dibandingkan dengan Perairan Pulau Karang Congkak.Kata kunci: ikan kerapu macan, parasit, infestasi, Pulau Seribu.

  6. Evaluation of chitosan application on agronomic parameters of tomato farming in shade net house conditions

    Directory of Open Access Journals (Sweden)

    María Caridad Jiménez Arteaga

    2015-03-01

    Full Text Available This research was done in net houses at Empresa de Servicios (ESUNI del Grupo Empresarial Cuba Níquel, in Moa municipality, Holguín. The objective was to evaluate the agronomic response of tomato cultivars to the application of chitosan, as an alternative to increase yield. Five doses of chitosan (250, 275, 300, 325, 350 mg/ha and control treatment were evaluated after transplantation. They were applied during the bloom stage in two moments, and an average of the both moments were obtained and their results were presented in tables and graphs. The main production indicators were evaluated. The two-way analysis of variance (ANOVA and the Tukey’s range test were used with p d” 0.05 and Statistica 8.0 software was used to perform the statistical analysis. According to the response of plants to the application of the polymer in the different evaluated variables of both experiments, it was confirmed that chitosan have the capacity to stimulate the processes

  7. Net energy payback and CO2 emissions from three midwestern wind farms: An update

    Science.gov (United States)

    White, S.W.

    2006-01-01

    This paper updates a life-cycle net energy analysis and carbon dioxide emissions analysis of three Midwestern utility-scale wind systems. Both the Energy Payback Ratio (EPR) and CO2 analysis results provide useful data for policy discussions regarding an efficient and low-carbon energy mix. The EPR is the amount of electrical energy produced for the lifetime of the power plant divided by the total amount of energy required to procure and transport the materials, build, operate, and decommission the power plants. The CO2 analysis for each power plant was calculated from the life-cycle energy input data. A previous study also analyzed coal and nuclear fission power plants. At the time of that study, two of the three wind systems had less than a full year of generation data to project the life-cycle energy production. This study updates the analysis of three wind systems with an additional four to eight years of operating data. The EPR for the utility-scale wind systems ranges from a low of 11 for a two-turbine system in Wisconsin to 28 for a 143-turbine system in southwestern Minnesota. The EPR is 11 for coal, 25 for fission with gas centrifuge enriched uranium and 7 for gaseous diffusion enriched uranium. The normalized CO2 emissions, in tonnes of CO2 per GW eh, ranges from 14 to 33 for the wind systems, 974 for coal, and 10 and 34 for nuclear fission using gas centrifuge and gaseous diffusion enriched uranium, respectively. ?? Springer Science+Business Media, LLC 2007.

  8. The gross- and net-irrigation requirements of crops and model farms with different root zone capacities at ten locations in Denmark 1990-2015

    DEFF Research Database (Denmark)

    ten Damme, Loraine; Andersen, Mathias Neumann

    abstraction permits for irrigation. Here we present estimates of the gross and net irrigation water requirements for a range of agricultural crops and model farms in 10 locations across Denmark for the years 1990-2015. We generally found higher values for the irrigation requirement than previous studies...... conducted 40 years ago. The annual irrigation water requirement varied according to farm type (dairy, arable/pig and potatoes), location,soil type and especially year with more than 300%. Abstraction permits based on average values are deemed less suitable as they may restrict farmers’ production in one out...

  9. Net-energy analysis of integrated food and bioenergy systems exemplified by a model of a self-sufficinet system of dairy farms

    DEFF Research Database (Denmark)

    Markussen, Mads Ville; Pugesgaard, Siri; Oleskowicz-Popiel, Piotr

    2015-01-01

    rye grain and whey, and (4) a combination of (1) and (2). When assessing the energetic net-contribution to society from bioenergy systems, two types of problems arise: how to aggregate non-equivalent types of energy services and how to account for non-equivalent types of inputs and coproducts from...... the farming? To avoid the first type, the net output of liquid fuels, electricity, useful heat, and food were calculated separately. Furthermore, to avoid the second type, all scenarios were designed to provide self-sufficiency with fodder and fertilizer and to utilize coproducts within the system...

  10. Effective hospital revenue cycle management: is there a trade-off between the amount of patient revenue and the speed of revenue collection?

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2008-01-01

    Effective hospital revenue cycle management practices have gained in importance in today's hospital business environment, in which many hospitals are confronted with stricter regulations and billing requirements, more thorough preauthorization and precertification, underpayments, and greater delays in payments. In this article, we provide a brief description of current hospital revenue cycle management practices. Next, we suggest measures of the financial benefits of revenue cycle management in terms of increases in the amount and speed of patient revenue collection. We consider whether there is a trade-off between the amount of patient revenue a hospital earns and the speed with which revenue is collected. Using financial statement data from California hospitals for 2004 to 2006, we test empirically the relationships among key financial measures of effective hospital revenue cycle management. We find that hospitals with higher speeds of revenue collection tend to record higher amounts of net patient revenue per adjusted discharge, lower contractual allowances, and lower bad debts. Charity care provision, on the other hand, tends to be higher among hospitals with higher speeds of revenue collection. We conclude that there is no evidence of a trade-off between the amount of patient revenue and the speed of revenue collection but that these financial benefits of effective hospital revenue cycle management often go hand in hand. We thus provide early indication that these outcomes are complementary, suggesting that effective hospital revenue cycle management achieves multiple positive results.

  11. Net-energy analysis of integrated food and bioenergy systems exemplified by a model of a self-sufficient system of dairy farms

    Directory of Open Access Journals (Sweden)

    Mads Ville Markussen

    2015-11-01

    Full Text Available Agriculture is expected to contribute in substituting of fossil fuels in the future. This constitutes a paradox as agriculture depends heavily on fossil energy for providing fuel, fodder, nutrients and machinery. The aim of this paper is to investigate whether organic agriculture is capable of providing both food and surplus energy to the society as evaluated from a model study. We evaluated bioenergy technologies in a Danish dairy farming context in four different scenarios: 1 vegetable oil based on oilseed rape, 2 biogas based on cattle manure and grass-clover lays, 3 bioethanol from rye grain and whey, and 4 a combination of 1 and 2. When assessing the energetic net-contribution to society from bioenergy systems, two types of problems arise: How to aggregate non-equivalent types of energy services, and how to account for non-equivalent types of inputs and co-products from the farming? To avoid the first type, the net output of liquid fuels, electricity, useful heat and food were calculated separately. Further, to avoid the second type, all scenarios were designed to provide self-sufficiency with fodder and fertilizer and to utilize co-products within the system. This approach resulted in a transparent assessment of the net-contribution to society, which is easy to interpret. We conclude that if 20% of land is used for energy crops, farm-gate energy self-sufficiency can be achieved at the cost of 17% reduction in amount of food produced. These results demonstrate the strong limitations for (organic agriculture in providing both food and surplus energy.

  12. Effects of Insect-Proof Net Cultivation, Rice-Duck Farming, and Organic Matter Return on Rice Dry Matter Accumulation and Nitrogen Utilization.

    Science.gov (United States)

    Liu, Xin; Xu, Guochun; Wang, Qiangsheng; Hang, Yuhao

    2017-01-01

    Insect-proof net cultivation (IPN), rice-duck farming (RD), and organic matter return (OM) are important methods to realize sustainable development of rice production. A split-plot field experiment was performed to study the effects of IPN, RD, and OM on the rice yield, dry matter accumulation and N utilization. Results showed that compared to inorganic N fertilizer (IN), wheat straw return, and biogas residue return increased the rice yield by 2.11-4.28 and 4.78-7.67%, respectively, and also improved dry matter and N accumulation after the elongation stage (EG), dry matter and N translocation, and N recovery efficiency (NRE). These results attributed to an increase in leaf SPAD values and net photosynthetic rate (Pn) after the EG. Compared to conventional rice farming (CR), RD promoted the rice yield by 1.52-3.74%, and contributed to higher the leaf photosynthesis, dry matter and N accumulation, dry matter and N translocation, and NRE. IPN decreased the intensity of sun radiation in the nets due to the coverage of the insect-proof nets, which declined the leaf Pn, dry matter accumulation and translocation, N absorption and translocation, and NRE compared to open field cultivation (OFC). The rice yield of IPN were 2.48-4.98% lower than that of OFC. Compared to the interaction between CR and IN, the interaction between RD and OM improved the rice yield by 5.26-9.33%, and increased dry matter and N accumulation after the EG, dry matter and N translocation, and NRE. These results indicated that OM, RD and the interaction between RD and OM could promote dry matter accumulation and N utilization, which was beneficial to improve the rice yield.

  13. Effects of Insect-Proof Net Cultivation, Rice-Duck Farming, and Organic Matter Return on Rice Dry Matter Accumulation and Nitrogen Utilization

    Science.gov (United States)

    Liu, Xin; Xu, Guochun; Wang, Qiangsheng; Hang, Yuhao

    2017-01-01

    Insect-proof net cultivation (IPN), rice-duck farming (RD), and organic matter return (OM) are important methods to realize sustainable development of rice production. A split-plot field experiment was performed to study the effects of IPN, RD, and OM on the rice yield, dry matter accumulation and N utilization. Results showed that compared to inorganic N fertilizer (IN), wheat straw return, and biogas residue return increased the rice yield by 2.11–4.28 and 4.78–7.67%, respectively, and also improved dry matter and N accumulation after the elongation stage (EG), dry matter and N translocation, and N recovery efficiency (NRE). These results attributed to an increase in leaf SPAD values and net photosynthetic rate (Pn) after the EG. Compared to conventional rice farming (CR), RD promoted the rice yield by 1.52–3.74%, and contributed to higher the leaf photosynthesis, dry matter and N accumulation, dry matter and N translocation, and NRE. IPN decreased the intensity of sun radiation in the nets due to the coverage of the insect-proof nets, which declined the leaf Pn, dry matter accumulation and translocation, N absorption and translocation, and NRE compared to open field cultivation (OFC). The rice yield of IPN were 2.48–4.98% lower than that of OFC. Compared to the interaction between CR and IN, the interaction between RD and OM improved the rice yield by 5.26–9.33%, and increased dry matter and N accumulation after the EG, dry matter and N translocation, and NRE. These results indicated that OM, RD and the interaction between RD and OM could promote dry matter accumulation and N utilization, which was beneficial to improve the rice yield. PMID:28174589

  14. 26 CFR 1.823-4 - Net premiums.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net premiums. 1.823-4 Section 1.823-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME....823-4 Net premiums. Net premiums are one of the items used, together with the gross amount of income...

  15. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Revenue Service 26 CFR Part 1 RIN 1545-BL74 Net Investment Income Tax AGENCY: Internal Revenue Service...). These regulations provide guidance on the computation of net investment income. The regulations affect... lesser of: (A) The individual's net investment income for such taxable year, or (B) the excess (if any...

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

    Science.gov (United States)

    Clark, Kari; Bang, Derek A

    2012-09-01

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

  17. Favored use of anti-predator netting (APN) applied for the farming of clams leads to little benefits to industry while increasing nearshore impacts and plastics pollution.

    Science.gov (United States)

    Bendell, L I

    2015-02-15

    An overview of the efficacy of anti-predator netting (APN) used by the shellfish industry is presented. There is little support that the currently favored APN effectively protects farmed clams from predators. Evidence does suggest that APN leads to impacts and pollution. APN is an attractant for predators, e.g., crabs, by providing a refuge within Ulva sp. which attaches onto the surface of APN. APN entrains silt and organic matter and increases sediment temperatures degrading habitat underneath the APN. APN present hazards to fish and wildlife and is a source of plastics to the marine environment. The continued use of ineffective APN does not serve either the environment or industry well, and many of these issues could be addressed through the alternate use of "ancient" technology used by aboriginal people to maintain clam gardens; building of rock walls optimizing the amount of clam habitat thereby increasing numbers without the use of APN. Copyright © 2015 Elsevier Ltd. All rights reserved.

  18. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. 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

  19. 26 CFR 1.904(f)-3 - Allocation of net operating losses and net capital losses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allocation of net operating losses and net....904(f)-3 Allocation of net operating losses and net capital losses. For rules relating to the allocation of net operating losses and net capital losses, see § 1.904(g)-3T. ...

  20. Determinants of the revenue and productivity of Fadama farmers in ...

    African Journals Online (AJOL)

    Determinants of the revenue and productivity of Fadama farmers in Imo state. CS Onyemauwa, MACA Odii, CA Emenyonu, II Osugiri. Abstract. The study identified the determinants of net revenue and productivity of the resources used by fadama farmers in Imo State. A multi-stage random sampling technique was used to ...

  1. First testing of an AUV mission planning and guidance system for water quality monitoring and fish behavior observation in net cage fish farming

    Directory of Open Access Journals (Sweden)

    D. Karimanzira

    2014-12-01

    Full Text Available Recently, underwater vehicles have become low cost, reliable and affordable platforms for performing various underwater tasks. While many aquaculture systems are closed with no harmful output, open net cage fish farms and land-based fish farms can discharge significant amounts of wastewater containing nutrients, chemicals, and pharmaceuticals that impact on the surrounding environment. Although aquaculture development has often occurred outside a regulatory framework, government oversight is increasingly common at both the seafood quality control level, and at baseline initiatives addressing the basic problem of pollution generated by culture operations, e.g. the European marine and maritime directives. This requires regular, sustainable and cost-effective monitoring of the water quality. Such monitoring needs devices to detect the water quality in a large sea area at different depths in real time. This paper presents a concept for a guidance system for a carrier (an autonomous underwater vehicle of such devices for the automated detection and analysis of water quality parameters.

  2. 77 FR 72611 - Net Investment Income Tax

    Science.gov (United States)

    2012-12-05

    ... December 5, 2012 Part V Department of the Treasury Internal Revenue Service 26 CFR Part 1 Net Investment... Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking...) the individual's net investment income for such taxable year, or (B) the excess (if any) of (i) the...

  3. Revenue cycle management.

    Science.gov (United States)

    Manley, Ray; Satiani, Bhagwan

    2009-11-01

    With the widening gap between overhead expenses and reimbursement, management of the revenue cycle is a critical part of a successful vascular surgery practice. It is important to review the data on all the components of the revenue cycle: payer contracting, appointment scheduling, preregistration, registration process, coding and capturing charges, proper billing of patients and insurers, follow-up of accounts receivable, and finally using appropriate benchmarking. The industry benchmarks used should be those of peers in identical groups. Warning signs of poor performance are discussed enabling the practice to formulate a performance improvement plan.

  4. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    In this paper we make use of a quasi-experiment in the market for illegal downloading to study movie box office revenues. Exogenous variation comes from the unexpected shutdown of the popular file hosting platform Megaupload.com on January 19, 2012. The estimation strategy is based on a quasi dif...

  5. Improved Profits and Wetland Paddy Farming Scale as the Leading Commodity in Agro ecological Zones

    Directory of Open Access Journals (Sweden)

    Joko Mulyono

    2016-06-01

    Full Text Available This study aims to analyze the feasibility of paddy farming as the leading commodity according agro-ecological zones (AEZ, increase in net profit and the scale of farming. The study was conducted at the location of the paddy fileds as leading commodity and non-leading commodity Bantul Regency in 2015. The feasibility of farming analyzed by revenue and cost ratio (R/C, the increase in profits was analyzed with an increase in net profit (NKB and the scale of farming analyzed by determining the break even point of production (TIP or break even point of price (TIH. The results showed that paddy farming as the leading commodity according agro ecological zones in Bantul is feasible and more optimal (R/C 2.17 than the non leading commodity (R/C 1.99. Paddy farming as the leading commodity according agro ecological zones can raise the net profit (NKB 1.13. Paddy farming as the leading commodity according agro ecological zones can provide benefits if the production is at least 2,729 kg/ha or the price is at least Rp. 1,643/kg.

  6. 26 CFR 31.3121(b)(16)-1 - Services performed under share-farming arrangement.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services performed under share-farming arrangement. 31.3121(b)(16)-1 Section 31.3121(b)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(b)(16)-1 Services performed under share-farming...

  7. 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.

  8. Transforming revenue management.

    Science.gov (United States)

    Silveria, Richard; Alliegro, Debra; Nudd, Steven

    2008-11-01

    Healthcare organizations that want to undertake a patient administrative/revenue management transformation should: Define the vision with underlying business objectives and key performance measures. Strategically partner with key vendors for business process development and technology design. Create a program organization and governance infrastructure. Develop a corporate design model that defines the standards for operationalizing the vision. Execute the vision through technology deployment and corporate design model implementation.

  9. Achieving revenue integrity in hospitals and health systems.

    Science.gov (United States)

    Schoen, Marianne; Najera, Michael

    2012-09-01

    The Bellevue Hospital sought to improve its performance in three areas-days in accounts receivable (A/R), denials, and charge capture-to enhance revenue integrity. Results included the following: A 30-percent reduction in days in A/R. A nearly 200 percent increase in bad debt collections. A more than $1.6 million reduction in denials write-offs. An improvement in net revenue of more than $1 million.

  10. 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...

  11. Revenue cycle management: part I.

    Science.gov (United States)

    Crew, Matt

    2006-01-01

    The revenue cycle starts long before a patient is seen and continues until a claim is completely resolved. Each step in the revenue cycle must be clearly defined and easy to follow. Use of various tools such as templates, forms, reports, spreadsheets, and components of your practice management system will help to provide the consistency you need for profitable revenue cycle management.

  12. 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.

  13. 47 CFR 65.450 - Net income.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net income. 65.450 Section 65.450... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Exchange Carriers § 65.450 Net income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services...

  14. Seigniorage revenue and Turkish economy

    OpenAIRE

    Levent, Korap

    2006-01-01

    In our paper, we try to investigate the courses of inflation tax and seigniorage revenue for policy makers of the Turkish economy. For this purpose, we first construct an ex-ante seigniorage revenue maximizing inflation model, and then calculate annual inflation tax and seigniorage revenues for the post-1980 period Turkish economy. Following these theoretical issues, an empirical model is constructed upon the Turkish economy, and our expost estimation results reveal that inside the period con...

  15. 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.

  16. 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.

  17. 26 CFR 1.822-11 - Net premiums.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net premiums. 1.822-11 Section 1.822-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME... Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1...

  18. 26 CFR 1.823-1 - Net premiums.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net premiums. 1.823-1 Section 1.823-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME... Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1...

  19. 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)

  20. 26 CFR 1.172-6 - Illustration of net operating loss carrybacks and carryovers.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Illustration of net operating loss carrybacks and carryovers. 1.172-6 Section 1.172-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Corporations (continued) § 1.172-6 Illustration of net operating loss carrybacks and carryovers. The...

  1. 26 CFR 1.857-3 - Net income from foreclosure property.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Net income from foreclosure property. 1.857-3 Section 1.857-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-3 Net income from foreclosure...

  2. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction. 1.642(d)-1 Section 1.642(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss...

  3. 26 CFR 1.652(a)-2 - Distributions in excess of distributable net income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Distributions in excess of distributable net income. 1.652(a)-2 Section 1.652(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....652(a)-2 Distributions in excess of distributable net income. If the amount of income required to be...

  4. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction of partner. 1.702-2 Section 1.702-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.702-2 Net operating loss deduction of...

  5. 78 FR 6781 - Net Investment Income Tax; Correction

    Science.gov (United States)

    2013-01-31

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK44 Net Investment Income Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking and notice of public... paragraph heading Sec. 1.1411-4 Definition of net investment income., Sec. 1.1411-4(c)(2), line 3, the...

  6. Effect of pasture irrigation on the technical and management indicators of dairy farms

    Directory of Open Access Journals (Sweden)

    Flávio de Moraes

    2015-07-01

    Full Text Available The objective of this study was to evaluate the effect of pasture irrigation on the technical and management indicators of 20 demonstrative units participating in the “Balde Cheio” Program in the state of Rio de Janeiro from January to December 2011. The following variables were obtained: dam/labor ratio, herd size/labor ratio, milk yield/labor ratio, animals/production area, percentage of lactating cows, and milk yield. Return was analyzed considering gross margin, net margin, outcome (profit or loss, and profitability. The data were analyzed using the PASW 18.0 software. Pasture irrigation did not significantly alter the indicators studied. The greater profitability and return of farms using pasture irrigation were the consequence of better animal production rates/day and per ha/year. When gross margin, net margin and outcome using total revenue are considered, there is decapitalization of the farms

  7. 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.

  8. 26 CFR 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).

    Science.gov (United States)

    2010-04-01

    ... ultimate vendors (farming and State use). 48.6427-9 Section 48.6427-9 Internal Revenue INTERNAL REVENUE... Manufacturers Taxes § 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and...)(A). These claims relate to diesel fuel and kerosene sold for use on a farm for farming purposes and...

  9. Focused training boosts revenue cycle skills, accountability.

    Science.gov (United States)

    Richmond, Craig

    2011-09-01

    In 2009, the MetroHealth System took its first steps toward creating a comprehensive revenue cycle university, with the goal of developing revenue cycle staff talent and achieving best-in-class revenue cycle operations. MetroHealth became a beta site for HFMA's online Credentialed Revenue Cycle Representative (CRCR) program, and asked its revenue cycle leaders to present classes on key revenue cycle issues. As of June 2011, 62 percent of 122 revenue cycle employees who had taken the CRCR course passed the exam. The CRCR designation is now a prerequisite for career advancement in certain revenue cycle areas at MetroHealth.

  10. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Investment Income Tax; Final and Proposed Rules #0;#0;Federal Register / Vol. 78, No. 231 / Monday, December... Parts 1 and 602 RIN 1545-BK44 Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury... Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals...

  11. Immigrant Workers and Farm Performance

    DEFF Research Database (Denmark)

    Malchow-Møller, Nikolaj; Munch, Jakob R.; Seidelin, Claus Aastrup

    2013-01-01

    In many developed countries, the agricultural sector has experienced a significant inflow of immigrants. At the same time, agriculture is still in a process of structural transformation, resulting in fewer but larger and presumably more efficient farms. We exploit matched employer-employee data...... for Danish farms in 1980–2008 to analyze the micro-level relationship between these two developments. Farms employing immigrants tend to be both larger than and no less productive than other farms. Furthermore, an increased use of immigrants is associated with an improvement in job creation and revenue...

  12. 47 CFR 32.5230 - Directory revenue.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Directory revenue. 32.5230 Section 32.5230... FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue. This account shall include revenue derived from alphabetical and classified sections of directories and shall...

  13. 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.

  14. 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.

  15. Sub-national Revenue Mobilization in Peru

    OpenAIRE

    Canavire-Bacarreza, Gustavo; Martinez-Vazquez, Jorge; Sepulveda, Cristian

    2012-01-01

    This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and identifies the main priorities for reform. Among the most important problems are the acute inequalities and inefficiencies associated with revenue sharing from extractive industries. These revenues represent ...

  16. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

    Over the past decade, institutionally-funded financial aid (or "tuition discounts") have been the fastest-growing item within most public four-year college and university operating budgets. One explanation for this trend is due to the changing structure of public colleges' revenue streams, as tuition and fees have replaced state appropriations as…

  17. 47 CFR 32.7990 - Nonregulated net income.

    Science.gov (United States)

    2010-10-01

    ... shall be recorded on separate books of account for such operations. Only the net of the total revenues... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated net income. 32.7990 Section 32... Nonregulated net income. (a) This account shall be used by those companies who offer nonregulated activities...

  18. ECONOMIC IMPACT OF CALF MORTALITY ON DAIRY FARMS IN KUWAIT

    Directory of Open Access Journals (Sweden)

    M. A. RAZZAQUE, M. BEDAIR, S. ABBAS AND T. AL-MUTAWA

    2009-07-01

    Full Text Available Objective of this study was to investigate the economic impact of mortality of pre-weaned calves on dairy cattle enterprise in Kuwait. Cost/benefit analysis model was applied to two different situations: in the first situation, a baseline scenario, field survey data without intervention using 1,280 newborn calves was used in first calving season. In the second situation, the intervention scenario (improved management, 665 newborn calves were used in second calving season during the following year. Calving seasons extended for 7 months from September to March. Calf performance studies were conducted from birth to weaning. Economic model was constructed on Microsoft Excel and used to evaluate the impact of calf mortality on calf enterprise. Results showed that gross margins increased from 13 to 35% as a result of implementation of intervention measures during the second calving season over baseline scenario. A significant correlation between increased veterinary expenses and an increase in revenues (r2 = 0.65, P<0.05 was observed. If the intervention measures such as colostrum feeding, nutrition and hygiene had not been implemented, the farms would have lose income from 12 to 51% of the gross revenues. Net income was influenced by costs of feeds, veterinary services and laborers. Discounted cash flow studies on a whole farm basis revealed that the impact of interventions was small (0-3%. Calf mortality could not be isolated from whole farm for assessing its impact on dairy farm economics. Economic studies demonstrated the cost/benefits of using the improved techniques of calf rearing.

  19. 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.

  20. Farmed Atlantic salmon: potential invader in the Pacific Northwest?

    Science.gov (United States)

    Jonathan Thompson; Pete Bisson

    2008-01-01

    Commercial farming of Atlantic salmon in marine net-pens has become a booming industry. At present, approximately 130 salmon farms exist along the Pacific coast of North America. Most of these farms are in cold marine bays within British Columbia, where farmed salmon have become the province’s most valuable agricultural export. Each year, thousands of farmed Atlantic...

  1. Revenue cycle management, Part II.

    Science.gov (United States)

    Crew, Matt

    2007-01-01

    The proper management of your revenue cycle requires the application of "best practices" and the continual monitoring and measuring of the entire cycle. The correct technology will enable you to gain the insight and efficiencies needed in the ever-changing healthcare economy. The revenue cycle is a process that begins when you negotiate payor contracts, set fees, and schedule appointments and continues until claims are paid in full. Every single step in the cycle carries equal importance. Monitoring all phases and a commitment to continually communicating the results will allow you to achieve unparalleled success. In part I of this article, we explored the importance of contracting, scheduling, and case management as well as coding and clinical documentation. We will now take a closer look at the benefits charge capture, claim submission, payment posting, accounts receivable follow-up, and reporting can mean to your practice.

  2. 26 CFR 1.165-6 - Farming losses.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Farming losses. 1.165-6 Section 1.165-6 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-6 Farming losses. (a... sustains a loss from the operation of the farming business, then the amount of loss sustained in the...

  3. Elasticities, Tax Rates, and Tax Revenue

    OpenAIRE

    Edgar K. Browning

    1989-01-01

    Develops a theoretical analysis of the responsiveness of tax revenue to a change in tax rates on labor income. Finds that tax revenue is likely to be less responsive to higher tax rates than previous estimates suggest.

  4. new revenue accounting standard: BUSINESS AS USUAL?

    National Research Council Canada - National Science Library

    Cara Botha

    2012-01-01

    A new accounting standard for the recognition of revenue is in the pipeline. The recent proposals issued by the IASB indicate that some companies will need to re-examine how they currently account for revenue in their financial statements...

  5. Economic Indicators of the Farm Sector. Farm Sector Review, 1985.

    Science.gov (United States)

    Economic Research Service (USDA), Washington, DC.

    Farm production rose 6 percent in 1985 due to record high yields in corn, soybeans, cotton, and several other crops. While United States consumption increased slightly, exports of farm products fell 23 percent in value and 19 percent in volume. Net cash income increased 12 percent due to increased output, lower cash expenses, and unusually high…

  6. The next generation of revenue cycle management.

    Science.gov (United States)

    Hammer, David C

    2007-07-01

    The revenue cycle management environment is dynamic. Revenue cycle leaders are now responsible for additional functional areas and have to deal with new financing arrangements that expose the organization to greater financial risk. Financial managers can use key performance indicators and the suggested practice processes checklist to determine whether their revenue cycle operations are in good shape or need shaping up.

  7. 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... a passenger accounting procedure, may continue to follow such procedure under the agency operations...

  8. Revenue Generation Capacity in Developing Countries: Implications ...

    African Journals Online (AJOL)

    Key words: Tax Revenue Generation Capacity; Physical infrastructure; Human Capital,. Tanzania, Kenya and ... three countries have been experiencing lower levels of government revenue and erratic tax revenue ... will ensure effective and efficient allocation of public spending to productive expenditure that will bolster ...

  9. 49 CFR 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service...

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). 1242.44 Section 1242.44... Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX...

  10. Efficient mercantilism? Revenue-maximizing monopoly policies as Ramsey taxation

    National Research Council Canada - National Science Library

    Congleton, Roger D; Lee, Sanghack

    2009-01-01

    .... Competition for monopoly privilege can be a significant source of government revenue that augments tax revenues, especially in settings in which collecting ordinary tax revenues is problematic...

  11. 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.

  12. 26 CFR 1.408-11 - Net income calculation for returned or recharacterized IRA contributions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Net income calculation for returned or... Internal Revenue Code section that the return of a contribution be accompanied by the amount of net income... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus...

  13. 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.

  14. Net Locality

    DEFF Research Database (Denmark)

    de Souza e Silva, Adriana Araujo; Gordon, Eric

    Provides an introduction to the new theory of Net Locality and the profound effect on individuals and societies when everything is located or locatable. Describes net locality as an emerging form of location awareness central to all aspects of digital media, from mobile phones, to Google Maps...... of emerging technologies, from GeoCities to GPS, Wi-Fi, Wiki Me, and Google Android....

  15. 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....

  16. Complexities in transplant revenue management.

    Science.gov (United States)

    Marshall, Barry; Swearingen, Justin P

    2007-06-01

    Numerous payment methodologies, contract types, and income reimbursement methods exist in the highly complex environment of transplantation. A fundamental understanding of the transplant environment and the various compensation schemes involved with transplant revenue management is necessary to stay viable in such a complicated system. Knowledge of resources such as Medicare, commercial insurance, Medicaid, and self-pay individuals will allow a program to fully optimize allowable revenue streams. This multiple payer mix can be challenging, with payment arrangements ranging from a single global case rate that must cover all transplant-related services to individual payment arrangements for each stage of the transplantation process. Transplant programs must track each agreement to ensure optimal payment, and must therefore become proficient with central fiscal operations such as Medicare cost reporting and managed care contract negotiations. Outlier protection and risk pool strategies can also be used to remain competitive and profitable. A transplant program must have a thorough understanding of all available payment schemes and reimbursement optimizing strategies to facilitate the realization of a strong financial outlook.

  17. OK-Net Arable online knowledge platform

    DEFF Research Database (Denmark)

    Rasmussen, Ilse Ankjær; Jensen, Allan Leck; Jørgensen, Margit Styrbæk

    2017-01-01

    The complexity of organic farming requires farmers to have a very high level of knowledge and skills, but exchange on organic farming techniques remains limited. In order to increase productivity and quality in organic arable cropping in Europe, the thematic network OK-Net Arable under Horizon 20...

  18. 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.

  19. 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.

  20. The dynamic model of enterprise revenue management

    Science.gov (United States)

    Mitsel, A. A.; Kataev, M. Yu; Kozlov, S. V.; Korepanov, K. V.

    2017-01-01

    The article presents the dynamic model of enterprise revenue management. This model is based on the quadratic criterion and linear control law. The model is founded on multiple regression that links revenues with the financial performance of the enterprise. As a result, optimal management is obtained so as to provide the given enterprise revenue, namely, the values of financial indicators that ensure the planned profit of the organization are acquired.

  1. Revenue management system for the hospitality

    OpenAIRE

    Kalinka Pavlova

    2017-01-01

    The purpose of this study is to describe the essence of the revenue management system, applicable for entities in the hospitality industry, as a multidisciplinary concept, that draws its features from a variety of established academic areas, by consistently clarifying its intrinsic elements. This paper is intended to examine the revenue-management related theory, in regards with its generation and evolution, essence, as well as characteristics of service industries applying revenue management...

  2. 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. .

  3. Revenue Forecast Errors in the European Union

    OpenAIRE

    Afonso, António; Carvalho, Rui

    2014-01-01

    In this paper we assess the determinants of revenue forecast errors for the EU-15 between 1999 and 2012, based on the forecasts published bi-annually by the European Commission. Our results show that personal income rate changes increase the revenue forecast errors: for forecasts made in t for t, increases in the corporate tax rate implies a decrease in the revenue forecast errors, in t+1 and t+2. Moreover, an increase in GDP forecast errors decreases revenue errors, whereas an increase in th...

  4. Revenue management system for the hospitality

    Directory of Open Access Journals (Sweden)

    Kalinka Pavlova

    2017-03-01

    Full Text Available The purpose of this study is to describe the essence of the revenue management system, applicable for entities in the hospitality industry, as a multidisciplinary concept, that draws its features from a variety of established academic areas, by consistently clarifying its intrinsic elements. This paper is intended to examine the revenue-management related theory, in regards with its generation and evolution, essence, as well as characteristics of service industries applying revenue management. The revenue management elements, related with economics, marketing, strategic management, information technology and finance, are summarized and described.

  5. Philippines - Revenue Administration Reform Project (RARP) Evaluation

    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,...

  6. 25 CFR 290.12 - What information must the tribal revenue allocation plan contain?

    Science.gov (United States)

    2010-04-01

    ... administrative process for resolution of disputes concerning the allocation of net gaming revenues and the... incompetents' per capita payments by the parent or legal guardian; and (iii) Establishing a process, system, or forum for dispute resolution. (4) It must describe how you will notify members of the tax liability for...

  7. On the core of cost-revenue games : Minimum cost spanning tree games with revenues

    NARCIS (Netherlands)

    Estévez-Fernández, A.; Reijnierse, J.H.

    In this paper, we analyze cost sharing problems arising from a general service by explicitly taking into account the generated revenues. To this cost-revenue sharing problem, we associate a cooperative game with transferable utility, called cost-revenue game. By considering cooperation among the

  8. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

    ...., Washington, DC 20224, or at (202) 622-6665, or through the internet at [email protected] Method of Internet Expense Apportionment. OMB Number: 1545-1833. Revenue Procedure Number: Revenue... collection techniques or other forms of information technology; and (e) estimates of capital or start-up...

  9. Philanthropy and Private Foundations: Expanding Revenue Sources

    Science.gov (United States)

    Drummer, Carlee; Marshburn, Roxann

    2014-01-01

    As community colleges seek new revenue streams, philanthropic organizations, including college foundations and private funders, have already begun to influence both revenues and college programming. This chapter discusses the current role of philanthropy, especially private foundations such as the Lumina Foundation for Education and the Bill and…

  10. Sharing Local Revenue: One District's Perspective

    Science.gov (United States)

    Cline, David S.

    2011-01-01

    The vast majority of U.S. school districts are considered independent and have taxing authority; the remaining districts rely on revenue and budgetary approval from their local government. In the latter case, localities often use some form of negotiated process to determine the amount of revenue their school districts will receive. Typically, a…

  11. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert); G.A.P. Kindervater (Gerard)

    2003-01-01

    textabstractAirline revenue management is the practice of controlling the booking requests such that the planes are filled with the most profitable passengers. In revenue management the capacities of the business and economy class sections of the plane are traditionally considered to be fixed and

  12. Integrating hospital and physician revenue cycle operations.

    Science.gov (United States)

    Lockett, Kevin M

    2014-03-01

    Standardized revenue cycle processes should be a key component of the coordinated care delivery strategy organizations will require to complete the transition to population health management. Integrating hospital and physician revenue cycle operations can help organizations better navigate new payment models, reduce costs, and improve value. The most comprehensive approach involves integrating patient access and registration, coding operations, and receivables management across different settings.

  13. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.26 Operating revenue. The operating revenue accounts identified in this section shall be used by all... ordinarily purchased for resale and not handled through merchandising and jobbing accounts. 4. Sale of steam...

  14. 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 ...

  15. RESTful NET

    CERN Document Server

    Flanders, Jon

    2008-01-01

    RESTful .NET is the first book that teaches Windows developers to build RESTful web services using the latest Microsoft tools. Written by Windows Communication Foundation (WFC) expert Jon Flanders, this hands-on tutorial demonstrates how you can use WCF and other components of the .NET 3.5 Framework to build, deploy and use REST-based web services in a variety of application scenarios. RESTful architecture offers a simpler approach to building web services than SOAP, SOA, and the cumbersome WS- stack. And WCF has proven to be a flexible technology for building distributed systems not necessa

  16. Impact of Market Behavior, Fleet Composition, and Ancillary Services on Revenue Sufficiency

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany [National Renewable Energy Lab. (NREL), Golden, CO (United States); Gallo, Giulia [National Renewable Energy Lab. (NREL), Golden, CO (United States); Brinkman, Gregory [National Renewable Energy Lab. (NREL), Golden, CO (United States); Milligan, Michael [National Renewable Energy Lab. (NREL), Golden, CO (United States); Clark, Kara [National Renewable Energy Lab. (NREL), Golden, CO (United States); Bloom, Aaron [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-06-01

    Revenue insufficiency, or the missing money problem, occurs when the revenues that generators earn from the market are not sufficient to cover both fixed and variable costs to remain in the market and/or justify investments in new capacity, which may be needed for reliability. The near-zero marginal cost of variable renewable generators further exacerbates these revenue challenges. Estimating the extent of the missing money problem in current electricity markets is an important, nontrivial task that requires representing both how the power system operates and how market participants behave. This paper explores the missing money problem using a production cost model that represented a simplified version of the Electric Reliability Council of Texas (ERCOT) energy-only market for the years 2012-2014. We evaluate how various market structures -- including market behavior, ancillary services, and changing fleet compositions -- affect net revenues in this ERCOT-like system. In most production cost modeling exercises, resources are assumed to offer their marginal capabilities at marginal costs. Although this assumption is reasonable for feasibility studies and long-term planning, it does not adequately consider the market behaviors that impact revenue sufficiency. In this work, we simulate a limited set of market participant strategic bidding behaviors by means of different sets of markups; these markups are applied to the true production costs of all gas generators, which are the most prominent generators in ERCOT. Results show that markups can help generators increase their net revenues overall, although net revenues may increase or decrease depending on the technology and the year under study. Results also confirm that conventional, variable-cost-based production cost simulations do not capture prices accurately, and this particular feature calls for proxies for strategic behaviors (e.g., markups) and more accurate representations of how electricity markets work. The

  17. 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…

  18. Petri Nets

    Indian Academy of Sciences (India)

    Associate Professor of. Computer Science and. Automation at the Indian. Institute of Science,. Bangalore. His research interests are broadly in the areas of stochastic modeling and scheduling methodologies for future factories; and object oriented modeling. GENERAL I ARTICLE. Petri Nets. 1. Overview and Foundations.

  19. Petri Nets

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 4; Issue 8. Petri Nets - Overview and Foundations. Y Narahari. General Article Volume 4 Issue 8 August 1999 pp ... Author Affiliations. Y Narahari1. Department ot Computer Science and Automation, Indian Institute of Science, Bangalore 560 012, India.

  20. 26 CFR 1.665(a)-1 - Undistributed net income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Undistributed net income. 1.665(a)-1 Section 1... total of $30,000. The undistributed net income of the trust at the close of taxable year 1963 is $28,500...,500 Total 31,500 Undistributed net income 28,500 Example 2. The facts are the same as in example 1...

  1. 26 CFR 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price...

    Science.gov (United States)

    2010-04-01

    ... section 482 and net section 482 transfer price adjustments. 1.6662-6 Section 1.6662-6 Internal Revenue... described in section 482 and net section 482 transfer price adjustments. (a) In general—(1) Purpose and... (the transactional penalty) or a net section 482 transfer price adjustment (the net adjustment penalty...

  2. Principles of Revenue Management and their applications

    OpenAIRE

    Oliveri Martínez-Pardo, Gonzalo

    2017-01-01

    El Trabajo Fin de Grado consiste en una introducción al concepto de Revenue Management, seguido de las ideas básicas en el uso del Revenue Management. A continuación se exponen algunos modelo utilizados en Revenue Management; y, para finalizar, algunas de las aplicaciones en la industria. Departamento de Organización de Empresas y Comercialización e Investigación de Mercados Grado en Ingeniería en Organización Industrial

  3. Market power and output-based refunding of environmental policy revenues

    Energy Technology Data Exchange (ETDEWEB)

    Fischer, Carolyn [Resources for the Future, 1616 P Street NW, Washington, DC 20036 (United States)

    2011-01-15

    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)

  4. 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...

  5. 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... SERVICES (CONTINUED) ACCESS CHARGES Exchange Carrier Association § 69.608 Carrier Common Line hypothetical net balance. The hypothetical net balance shall be equal to a Carrier Common Line revenue requirement...

  6. 26 CFR 1.643(a)-0 - Distributable net income; deduction for distributions; in general.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Distributable net income; deduction for... § 1.643(a)-0 Distributable net income; deduction for distributions; in general. The term distributable net income has no application except in the taxation of estates and trusts and their beneficiaries. It...

  7. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years other...

  8. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Net income and loss from prohibited transactions... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-5 Net income and loss... equal to 100 percent of the net income derived from prohibited transactions. A prohibited transaction is...

  9. 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... REMIC taxable income or net loss. (a) Treatment of gain or loss. For purposes of determining the taxable income or net loss of a REMIC under section 860C(b), any gain or loss from the disposition of any asset...

  10. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

    ... the company for customer checks returned for non-payment; (4) Discounts allowed customers for prompt payment; (5) Late-payment charges; (6) Revenue from private mobile telephone services which do not have...

  11. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    Key words: Kainji Lake National Park, Ecotourism, Tourist flow, Revenue generation. INTRODUCTION ... conservation and economic development has been widely promoted. (Meduna et al, 2005). ... conservation awareness among local and.

  12. Revenue Management and E-Commerce

    OpenAIRE

    E. Andrew Boyd; Ioana C. Bilegan

    2003-01-01

    We trace the history of revenue management in an effort to illustrate a successful e--commerce model of dynamic, automated sales. Our discourse begins with a brief overview of electronic distribution as practiced in the airline industry, emphasizing the fundamental role of central reservation and revenue management systems. Methods for controlling the sale of inventory are then introduced along with related techniques for optimization and forecasting. Research contributions and areas of signi...

  13. Revenue Allocation and Economic Development in Nigeria

    Directory of Open Access Journals (Sweden)

    Dagwom Yohanna Dang

    2013-09-01

    Full Text Available This study empirically examines the impact of revenue allocation on economic development in Nigeria. Specifically, the study looks at how the various revenue allocations to the three tiers of government affect real gross domestic product (RGDP in Nigeria using time series data for the period 1993 to 2012. Error correction model (ECM and Pairwise Granger Causality test are used in analyzing the data. The study carries out test of stationarity of the variables using Augmented Dickey–Fuller unit root test and test of long-run relationship among the variables using Johansen Cointegration test. The study’s findings show that revenue allocations have significant causal relationship with economic development in Nigeria, with only revenue allocation to states having significant negative relationship. Unidirectional causality runs from revenue allocations to real GDP in Nigeria. All variables of the study are cointegrated and have a long-run relationship that 87.62% of the short-run disequilibrium is corrected yearly. The study recommends among others that more financial control and value for money audit should be carried out to minimize wastages and corruption in the states of the federation, so as to change the direction of influence of states’ revenue allocation on economic development.

  14. 26 CFR 1.182-2 - Definition of “the business of farming.”

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition of âthe business of farming.â 1.182-2...-2 Definition of “the business of farming.” Under section 182, the election to deduct expenditures... farming” during the taxable year. A taxpayer is engaged in the business of farming if he cultivates...

  15. On-Farm Forest Income in the United States, 2003-2012: Thoughts for Extension Programming

    Science.gov (United States)

    McConnell, T. Eric

    2016-01-01

    Forest-based production on U.S. farms totaled $653.2 million in 2012, admittedly a small portion of total farm wealth. However, despite the effects of the recent economic downturn, on-farm forest product revenues still approached the gate value of North Carolina timber in 2012, which was $730.6 million. Providing the research-based information,…

  16. Value-Added Dairy Products from Grass-Based Dairy Farms: A Case Study in Vermont

    Science.gov (United States)

    Wang, Qingbin; Parsons, Robert; Colby, Jennifer; Castle, Jeffrey

    2016-01-01

    On-farm processing of value-added dairy products can be a way for small dairy farms to diversify production and increase revenue. This article examines characteristics of three groups of Vermont farmers who have grass-based dairy farms--those producing value-added dairy products, those interested in such products, and those not interested in such…

  17. Farm Women Blend Farm and Off-Farm Work.

    Science.gov (United States)

    Perry, Janet E.; Ahearn, Mary C.

    1994-01-01

    A study of farm operator households indicates that although women participate in farm management, men still manage the majority of farms; women farm operators spend fewer hours in farm and off-farm work than men; and when women work in off-farm employment, the household has a higher average income. (LP)

  18. Piggerywaste management and profitability of pig farming in Imo ...

    African Journals Online (AJOL)

    Data were analyzed using descriptive statistics, operating net returns and benefit cost ratio. Net profits of the different categories of pig farms based on their waste management systems were compared using ANOVA statistics. The result shows that 75% of the pig farms managed their waste by open dumping, produced an ...

  19. Economic Analysis of Eucheumoid Algae Farming in Kenya ...

    African Journals Online (AJOL)

    This was done to determine their net yield and economic viability and included sensitivity analysis to determine the effects of decreased farm gate prices and increased operating costs on the return of investment (ROI) and payment period in eucheumoid farming. The average net yield varied from 880 to 1209 kg dry wt for E.

  20. 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.

  1. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

    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 into a com......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...... 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...

  2. 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...

  3. 26 CFR 1.175-4 - Definition of “land used in farming.”

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition of âland used in farming.â 1.175-4...-4 Definition of “land used in farming.” (a) Requirements. For purposes of section 175, the term land used in farming means land which is used in the business of farming and which meets both of the...

  4. Evolving paradigm for fab revenue optimization

    Science.gov (United States)

    Akella, Ramakrishna; Fridgeirsdottir, Kristin; Skumanich, Andrew

    2002-07-01

    Historically for semiconductor processing, defects have been considered in a separate class as yield detractors and significant effort goes into detection, analysis and monitoring of defects. With the increase in complexity of nano technologies, defects now become a competent comprising only part of the overall picture of yield, or more importantly, of revenue. Given the acceleration decrease in feature sizes, there is a corresponding shift from emphasis on random defectivity to both systematical defectivity as well as parametric integrity. With the view that yield loss should be generalized to revenue loss of any type, it can then be understood that the notion of process monitoring generalizes to not just defect count, but also to be broader set of characteristic including device parameters. In this regards, the tool set for monitoring the process needs to be generalized to also include systematic and parametric inspection system. The model is that an inspection tool plus an associated algorithm is required for monitoring the variance in all critical elements. The fab must then optimize the set of tools and algorithms. Including integrated metrology tools in this optimization generalizes the revenue model further, but adds significant revenue enhancement opportunities. The issue and tradeoffs imply that the fabs must consider the full characterization needs in order to determine the proper mix of monitoring tools and algorithms.

  5. Automating claims management improves revenue cycle.

    Science.gov (United States)

    Nivison, Matthew

    2008-02-01

    One healthcare organization was able to improve revenue cycle operations by automating its claims management. Using web-based technology enabled the organization to streamline internal workflow processes, redeploy staff, and reduce overhead costs. As a result, cash flow increased 7 percent, and A/R days dropped 16 percent.

  6. Revenue Management: New Features and Models

    NARCIS (Netherlands)

    K. Pak

    2005-01-01

    textabstractKevin Pak (1977) obtained his Master’s degree in Econometrics and Operations Research from the Erasmus University Rotterdam in 2000. In the same year he joined ERIM in order to carry out his doctoral research on the subject of revenue management. Throughout the years his work has been

  7. Problems of Revenue Generation in Local Government ...

    African Journals Online (AJOL)

    user

    2013-07-07

    Jul 7, 2013 ... socio-economic and development needs of local populace. Over the years, it has been observed ... Nigeria runs a federal system of government that consists of three tiers, that is, the federal, state and local ..... Consequently local government authorities pay more in terms of salary to collect less revenue.

  8. 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...

  9. 26 CFR 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover.

    Science.gov (United States)

    2010-04-01

    ... 1955 net operating loss 3,000 Adjusted gross income 6,000 Less: Deduction for medical expense ($410... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Taxable income which is subtracted from net... taxable income is to be deducted. Thus, for such purposes, the net operating loss for the loss year or any...

  10. 75 FR 61248 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Science.gov (United States)

    2010-10-04

    ... solicits comments on information needed to determine net income derived from farming. DATES: Written... claimant's countable annual income and available assets due to farm operations. Farm income is not necessarily received on a weekly or monthly basis, and farm operating expenses must be considered in...

  11. 78 FR 34174 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Science.gov (United States)

    2013-06-06

    ... solicits comments on information needed to determine net income derived from farming. DATES: Written... claimant's countable annual ] income and available assets due to farm operations. Farm income is not necessarily received on a weekly or monthly basis, and farm operating expenses must be considered in...

  12. Mastering revenue cycle management: two strategies for tightening up the revenue stream.

    Science.gov (United States)

    Degaspari, John

    2011-05-01

    Having a good understanding of the billing process, whether through internal workflow audits or employing a software solution to make sure a hospital is being reimbursed for every service it provides, is crucial to maximizing revenue streams.

  13. Farm Tourism

    DEFF Research Database (Denmark)

    Blichfeldt, Bodil Stilling; Nielsen, Niels Christian; Nissen, Kathrine Aae

    2011-01-01

    This paper draws on a study of one specific type of small tourism enterprises (i.e. farm tourism enterprises) and argues that these enterprises differ from other enterprises in relation to a series of issues other than merely size. The analysis shows that enterprises such as these are characterized......, our study suggests that it is problematic to threat farm tourism enterprises as if they have much in common with both larger corporations and other types of SMTEs. Farm tourism enterprises seem to differ significantly from other enterprises as the hosts are not in the tourism business because...

  14. Relationship or revenue: potential management conflicts between customer relationship management and hotel revenue management

    OpenAIRE

    Wang, Xuan Lorna

    2012-01-01

    The concepts of customer relationship management (CRM) and revenue management (RevM) have been embraced by managers in the hospitality industry although, in practice, companies may find it difficult to accommodate both fully. This paper examines the compatibility between the two practices and discusses the possible management conflicts that occur from both account managers’ and revenue managers’ viewpoints. Findings gathered from an international hotel company reveal several causes of potenti...

  15. Implications of workforce and financing changes for primary care practice utilization, revenue, and cost: a generalizable mathematical model for practice management.

    Science.gov (United States)

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

    2015-02-01

    Primary care practice transformations require tools for policymakers and practice managers to understand the financial implications of workforce and reimbursement changes. To create a simulation model to understand how practice utilization, revenues, and expenses may change in the context of workforce and financing changes. We created a simulation model estimating clinic-level utilization, revenues, and expenses using user-specified or public input data detailing practice staffing levels, salaries and overhead expenditures, patient characteristics, clinic workload, and reimbursements. We assessed whether the model could accurately estimate clinic utilization, revenues, and expenses across the nation using labor compensation, medical expenditure, and reimbursements databases, as well as cost and revenue data from independent practices of varying size. We demonstrated the model's utility in a simulation of how utilization, revenue, and expenses would change after hiring a nurse practitioner (NP) compared with hiring a part-time physician. Modeled practice utilization and revenue closely matched independent national utilization and reimbursement data, disaggregated by patient age, sex, race/ethnicity, insurance status, and ICD diagnostic group; the model was able to estimate independent revenue and cost estimates, with highest accuracy among larger practices. A demonstration analysis revealed that hiring an NP to work independently with a subset of patients diagnosed with diabetes or hypertension could increase net revenues, if NP visits involve limited MD consultation or if NP reimbursement rates increase. A model of utilization, revenue, and expenses in primary care practices may help policymakers and managers understand the implications of workforce and financing changes.

  16. Production Quality, Value and Revenue in Polish Copper Mines

    Science.gov (United States)

    Malewski, Jerzy

    2016-10-01

    Polish copper ore deposits, located in the Legnica-Głogów Copper District (LGOM) documented an area of over 200 km2, at a depth of 600-1400 meters. The estimated resources equal to 22.7 million tonnes of copper (proven and probable), or 44.4 million t (measured and indicated), or 8.7 million t (infered), at the criterion of profitability at a cost less than 50 cents per ton of ore. Organization of production takes place in the combine of mining and metallurgy (KGHM). Ore is extracted in three mines: Lubin, Polkowice-Sieroszowice and Rudna. The total production of these mines is about 31 million tonnes/year of ore, from which it receives a 576000 t/y of copper, 1152 t/y of silver, 1066 kg/y of gold, and certain amounts of Pb, Zn, Se, Re, Ni, SO4, H2SO4. The quality (grading) of the ore in exploited deposits is varied, affecting the quality and quantity of produced concentrates, what influence on its market value. The paper presents a brief description of ore deposit and estimates mines revenues and production profit. Calculations show that at today's (June 2016) metal prices each of the mine can expect the following net smelter revenue: Lubin ∼⃒41, P-S ∼⃒70, Rudna ∼⃒75 /t of ore. But estimated cost production differs less, i.e.: 45, 56 and 65/t of ore respectively, because of mining depth.

  17. Farm Animals

    Science.gov (United States)

    ... Press Kit Connect With Us New & Noteworthy Farm Animals Recommend on Facebook Tweet Share Compartir Overview Diseases ... Tips for staying healthy at petting zoos and animal exhibits Do not eat food or drink beverages ...

  18. Revenue Models for Advanced Traveler Information Systems

    OpenAIRE

    Yim, Y. B.

    2001-01-01

    The paper describes current trends in the traveler information supply system and the prospect for potential markets for advanced traveler information in the United States and Europe. Alternative revenue models are identified that may be able to support the operation of the newly created traveler information centers in the post-field operational test phase. In the past, public agencies have been reluctant to share traffic management responsibilities with the private sector. However, this study...

  19. Effect of artificial light on marine invertebrate and fish abundance in an area of salmon farming

    National Research Council Canada - National Science Library

    A. McConnell; R. Routledge; B. M. Connors

    2010-01-01

    .... Open net-pen salmon farms in British Columbia, Canada, routinely illuminate their net-pens during the winter and spring, with unknown consequences on the abundance and distribution of marine fish and invertebrates...

  20. Selecting technology to rev up your revenue cycle.

    Science.gov (United States)

    Pillittere, Scott A

    2006-02-01

    Five steps can help you select the right technology to boost your revenue cycle: Identify opportunities for a tech solution. Define your revenue cycle's business needs. Review all available technologies. Evaluate choices. Select a system.

  1. IFRS 15: REVENUE RECOGNITION WILL NEVER BE THE SAME AGAIN

    National Research Council Canada - National Science Library

    Gary Berchowitz; Simon Whitehead

    2014-01-01

    ... be subject to different revenue recognition requirements. For all contracts with customers, revenue will be recognised when control of the promised goods or services is transferred to the customer, not when risks and rewards pass...

  2. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Science.gov (United States)

    2010-10-01

    ... book income or for the tax effect of revenues and expenses from regulated operations which have been... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include...

  3. Tax Revenue Implications of Devaluations : A Case Study of Bangladesh

    OpenAIRE

    Nitai C. Nag

    1999-01-01

    A small macroeconomics model is used to estimate empirically the real tax revenue implications of devaluation. Overall effect of devaluation on tax revenue id found to be negative, which contrasts with the theoretical presumption that devaluation improves the government revenue position. According to our estimation a 10 percent devaluation lowers equilibrium output by 1.04 percent and overall tax revenue by 4.2 percent. Import is dependent on output in the model. Contractionary output effect,...

  4. Technology revenue management system for customer groups in hotels

    OpenAIRE

    Guadix Martín, José; Cortés, Pablo; Onieva Giménez, Luis Gerardo; Muñuzuri Sanz, Jesús

    2010-01-01

    This paper discusses revenue management; a technique that focuses on decision making that will maximize profit from the sale of perishable inventory units. New technologies management plays an important role in the development of revenue management techniques. Each new advance in technology management leads to more sophisticated revenue business capabilities. Today decision support revenue management systems and technologies management are crucial factors for the success of ...

  5. Econometric Models for the Analysis of Tax Revenues

    Directory of Open Access Journals (Sweden)

    Oana-Valentina CERCELARU

    2015-09-01

    Full Text Available The study analyzes tax revenues by assessing their significance and influence factors. The largest share in State budget revenues is owned by tax revenues. Their importance is reflected both in the leadership - the government and the taxpayer, both being concerned about the ability to cover budget expenditure and investing in the quality of social life. Thus, at the end we tried to answer the question "How can we increase tax revenues?”.

  6. Econometric Models for the Analysis of Tax Revenues

    OpenAIRE

    Oana-Valentina CERCELARU

    2015-01-01

    The study analyzes tax revenues by assessing their significance and influence factors. The largest share in State budget revenues is owned by tax revenues. Their importance is reflected both in the leadership - the government and the taxpayer, both being concerned about the ability to cover budget expenditure and investing in the quality of social life. Thus, at the end we tried to answer the question "How can we increase tax revenues?”.

  7. Revenue and Expenditure Nexus: A Case Study of Romania

    Directory of Open Access Journals (Sweden)

    Qazi Muhammad Adnan HYE

    2010-07-01

    Full Text Available This study determines the causal relationship between the expenditure and revenue of government in the case of Romania by using the autoregressive distributive lag approach to cointegration, variance decomposition and rolling regression method. The results indicate that bidirectional long run relationship exist between expenditure and revenue of government. The variance decomposition method suggests government revenue shock has more sharply impact on the government expenditure as compared to the shock in government expenditure and response of government revenue collection.

  8. 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

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

    African Journals Online (AJOL)

    It is therefore expedient that state governments are encouraged to expand their internally generated revenue bases to aid planning and execution of social infrastructure. Kogi State Board of Internal Revenue is responsible for the collection and management of internal revenue which is the financial backbone of the State.

  10. Identifying and Mitigating Sources of School Revenue Erosion

    Science.gov (United States)

    Prombo, Michael; Dalianis, Ares G.; Metcalf, Scott R.

    2009-01-01

    Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

  11. 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 ...

  12. Teaching Revenue Management at the Cornell University School of Hotel Administration

    National Research Council Canada - National Science Library

    Anderson, Chris K; Kimes, Sherri; Carroll, Bill

    2009-01-01

    ...) and currently offers five courses related to revenue management: Yield Management, Restaurant Revenue Management, Managing Hospitality Distribution Strategies, Hospitality Pricing and Analysis, and Nontraditional Revenue Management...

  13. The Cost Function Structure of Dutch Dairy Farms: Effects of Quota abolition and Price Volatility

    NARCIS (Netherlands)

    Samson, G.S.; Gardebroek, C.; Jongeneel, R.A.

    2012-01-01

    This paper investigates potential impacts on milk production of Dutch dairy farms if feed prices increase, milk prices decrease and milk quotas are abolished. A quadratic cost function is estimated using panel data on individual dairy farms of the Dutch FADN. Marginal costs and revenues are

  14. 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.

  15. 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.

  16. 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.

  17. Relationship between dairy cow genetic merit and profit on commercial spring calving dairy farms.

    Science.gov (United States)

    Ramsbottom, G; Cromie, A R; Horan, B; Berry, D P

    2012-07-01

    Because not all animal factors influencing profitability can be included in total merit breeding indices for profitability, the association between animal total merit index and true profitability, taking cognisance of all factors associated with costs and revenues, is generally not known. One method to estimate such associations is at the herd level, associating herd average genetic merit with herd profitability. The objective of this study was to primarily relate herd average genetic merit for a range of traits, including the Irish total merit index, with indicators of performance, including profitability, using correlation and multiple regression analyses. Physical, genetic and financial performance data from 1131 Irish seasonal calving pasture-based dairy farms were available following edits; data on some herds were available for more than 1 year of the 3-year study period (2007 to 2009). Herd average economic breeding index (EBI) was associated with reduced herd average phenotypic milk yield but with greater milk composition, resulting in higher milk prices. Moderate positive correlations (0.26 to 0.61) existed between genetic merit for an individual trait and average herd performance for that trait (e.g. genetic merit for milk yield and average per cow milk yield). Following adjustment for year, stocking rate, herd size and quantity of purchased feed in the multiple regression analysis, average herd EBI was positively and linearly associated with net margin per cow and per litre as well as gross revenue output per cow and per litre. The change in net margin per cow per unit change in the total merit index was €1.94 (s.e. = 0.42), which was not different from the expectation of €2. This study, based on a large data set of commercial herds with accurate information on profitability and genetic merit, confirms that, after accounting for confounding factors, the change in herd profitability per unit change in herd genetic merit for the total merit index is

  18. 26 CFR 1.665(a)-1A - Undistributed net income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Undistributed net income. 1.665(a)-1A Section 1... income (see § 1.665(d)-1A) 2,190 Total 22,190 Undistributed net income 7,910 (b) Foreign trusts. The... income from Country X sources for a total of $30,000. The undistributed net income of the trust at the...

  19. Amaranth farming

    DEFF Research Database (Denmark)

    Bjarklev, Araceli; Kjær, Tyge; Kjærgård, Bente

    2008-01-01

    natural resources that small-scale farmers have to combat the abovementioned problems. The study identified several local and regional barriers for increasing the level of farming, production, processing and consumption. A striking and paradoxical limitation is the monopolization practices developed...

  20. Molecular farming

    NARCIS (Netherlands)

    Merck, K.B.; Vereijken, J.M.

    2006-01-01

    Molecular Farming is a new and emerging technology that promises relatively cheap and flexible production of large quantities of pharmaceuticals in genetically modified plants. Many stakeholders are involved in the production of pharmaceuticals in plants, which complicates the discussion on the

  1. Organic farming

    NARCIS (Netherlands)

    Ma, Wanglin; Ma, Chunbo; Su, Ye; Nie, Zihan

    2017-01-01

    Purpose: The purpose of this paper is to explore the factors that influence Chinese apple farmers' willingness to adopt organic farming, paying a special attention to the role of information acquisition. Design/methodology/approach: Given that the selection bias may occur when farmers themselves

  2. Identification of Land Areas Suitable for Fadama Farming at Federal ...

    African Journals Online (AJOL)

    ADOWIE PERE

    www.ajol.info and www.bioline.org.br/ja. Identification of Land Areas Suitable for Fadama Farming at Federal University of. Agriculture, Abeokuta, Nigeria using GIS ... enhancing revenue generation and the society's need for food security. Management of these ..... suggested by the buffer have assurance of constant.

  3. The Economics of Smallholder Organic Contract Farming in Tropical Africa

    DEFF Research Database (Denmark)

    Bolwig, Simon; Gibbon, Peter; Jones, Edward Samuel

    2009-01-01

    coffee contract farming scheme in Uganda are reported and analyzed using a standard OLS regression and a full information maximum likelihood (FIML) estimate of the Heckman selection model. The analysis finds that, controlling for a range of factors, there are positive revenue effects both from...

  4. NA-NET numerical analysis net

    Energy Technology Data Exchange (ETDEWEB)

    Dongarra, J. [Tennessee Univ., Knoxville, TN (United States). Dept. of Computer Science]|[Oak Ridge National Lab., TN (United States); Rosener, B. [Tennessee Univ., Knoxville, TN (United States). Dept. of Computer Science

    1991-12-01

    This report describes a facility called NA-NET created to allow numerical analysts (na) an easy method of communicating with one another. The main advantage of the NA-NET is uniformity of addressing. All mail is addressed to the Internet host ``na-net.ornl.gov`` at Oak Ridge National Laboratory. Hence, members of the NA-NET do not need to remember complicated addresses or even where a member is currently located. As long as moving members change their e-mail address in the NA-NET everything works smoothly. The NA-NET system is currently located at Oak Ridge National Laboratory. It is running on the same machine that serves netlib. Netlib is a separate facility that distributes mathematical software via electronic mail. For more information on netlib consult, or send the one-line message ``send index`` to netlib{at}ornl.gov. The following report describes the current NA-NET system from both a user`s perspective and from an implementation perspective. Currently, there are over 2100 members in the NA-NET. An average of 110 mail messages pass through this facility daily.

  5. NA-NET numerical analysis net

    Energy Technology Data Exchange (ETDEWEB)

    Dongarra, J. (Tennessee Univ., Knoxville, TN (United States). Dept. of Computer Science Oak Ridge National Lab., TN (United States)); Rosener, B. (Tennessee Univ., Knoxville, TN (United States). Dept. of Computer Science)

    1991-12-01

    This report describes a facility called NA-NET created to allow numerical analysts (na) an easy method of communicating with one another. The main advantage of the NA-NET is uniformity of addressing. All mail is addressed to the Internet host na-net.ornl.gov'' at Oak Ridge National Laboratory. Hence, members of the NA-NET do not need to remember complicated addresses or even where a member is currently located. As long as moving members change their e-mail address in the NA-NET everything works smoothly. The NA-NET system is currently located at Oak Ridge National Laboratory. It is running on the same machine that serves netlib. Netlib is a separate facility that distributes mathematical software via electronic mail. For more information on netlib consult, or send the one-line message send index'' to netlib{at}ornl.gov. The following report describes the current NA-NET system from both a user's perspective and from an implementation perspective. Currently, there are over 2100 members in the NA-NET. An average of 110 mail messages pass through this facility daily.

  6. 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...

  7. 26 CFR 48.6427-1 - Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other...

    Science.gov (United States)

    2010-04-01

    ... resold or used for nontaxable, farming, or other purposes. 48.6427-1 Section 48.6427-1 Internal Revenue... used for nontaxable, farming, or other purposes. (a) Amount of repayment—(1) Nontaxable or other uses... business use. (2) Used for farming purposes. (i) If tax has been paid under section 4041(a)(1) on the sale...

  8. 26 CFR 1.175-3 - Definition of “the business of farming.”

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition of âthe business of farming.â 1.175-3...-3 Definition of “the business of farming.” The method described in section 175 is available only to a taxpayer engaged in “the business of farming”. A taxpayer is engaged in the business of farming if...

  9. Income Analysis in South American Domestic Camelid Farms

    Directory of Open Access Journals (Sweden)

    Francesco Ansaloni

    2013-09-01

    Full Text Available This paper analyses the production costs and income of eight groups of farms: five private farms and three belonging to the Andean rural community. These farms are located in Peru and Bolivia and breed alpacas and llama for both meat and fibre. The research is based on case studies. Each case study includes several farms, grouped according to similar characteristics: available resources; breeding techniques and geographical location. A farm economic data analysis was undertaken by determining economic budget income. Statistics and data from 2003 were analysed to determine farm resources and farm production costs, per animal head and net farm income per labour unit and livestock head. This paper is relevant as regards economic data for production systems which are more often analysed for sociological and cultural aspects and less often for economic data and identification of real productive economic data which are not generally market driven.

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

    NARCIS (Netherlands)

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

    2012-01-01

    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

  11. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of net... claim for credit or refund relates to an overpayment of income tax attributable to a net operating loss... net operating loss deduction or capital loss carryback (or the effect of such deduction or carryback...

  12. 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.

  13. OK-Net Arable online knowledge platform

    DEFF Research Database (Denmark)

    Rasmussen, Ilse Ankjær; Jensen, Allan Leck; Jørgensen, Margit Styrbæk

    2017-01-01

    The complexity of organic farming requires farmers to have a very high level of knowledge and skills, but exchange on organic farming management techniques remains limited. The thematic network OK-Net Arable under Horizon 2020 has the aim to improve the exchange of innovative and traditional...... knowledge among farmers, farm advisers and scientists to increase productivity and quality in organic arable cropping in Europe. An online platform for knowledge exchange has been created, offering innovative education and end-user material as well as communication opportunities between actors. A number...... of specific tools – providing information about how to put existing knowledge from research and practice into use – have been chosen. They are presented on the platform with the possibility to find solutions, evaluate them, comment and discuss them or ask questions about them and to suggest new tools...

  14. Net Ecosystem Carbon Flux

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — Net Ecosystem Carbon Flux is defined as the year-over-year change in Total Ecosystem Carbon Stock, or the net rate of carbon exchange between an ecosystem and the...

  15. Tariffs Ranking in Mixed Oligopoly with Revenue Constraint

    Directory of Open Access Journals (Sweden)

    Leonard F. S. Wang

    2011-01-01

    Full Text Available Utilizing linear mixed oligopoly model, this paper explores the magnitude of the maximum-revenue tariff, optimum-welfare tariff, and revenue-constrained optimal tariff that is especially designed for the consideration of the bureaucratic inefficiency. In particular, the tariff ranking issue is examined under both cases of Cournot competition and domestic public leadership. We found that, under Cournot competition, the optimum-welfare tariff is the highest and it is followed by the revenue-constrained optimal tariff while the maximum-revenue tariff is the lowest. But, under Stackelberg public leadership, if the domestic private firms are fewer than the foreign firms, the maximum-revenue tariff becomes the highest and the optimum-welfare exceeds the revenue-constrained optimal tariff.

  16. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Science.gov (United States)

    2010-04-01

    ... Code. 521.102 Section 521.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Revenue Code. (a) The Internal Revenue Code provides in part as follows: Chapter I—Income Tax Sec. 22... Revenue Code, other provisions of the internal revenue laws, and to Article XXII of the convention, the...

  17. More realistic estimates of revenue changes from tax cuts

    OpenAIRE

    Thoresen, Thor Olav; Aasness, Jørgen; Jia, Zhiyang

    2008-01-01

    Abstract: Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of costs of cuts differ substantially when different effects are brought into consideration. Estimates of revenue effects which take labor supply responses and effects through indirect taxation and corporate taxes into account are presented and contrasted with estimates obtaine...

  18. 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.

  19. 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.

  20. 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.

  1. 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...... and in spending policies may be part of the reason why natural resources seem to affect economic performance across nations differently......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...

  2. 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.

  3. Wind Farm Feasibility Study

    Energy Technology Data Exchange (ETDEWEB)

    Richard Curry; Erik Foley; DOE Project Officer - Keith Bennett

    2007-07-11

    Saint Francis University has assessed the Swallow Farm property located in Shade Township, Somerset County, Pennsylvania as a potential wind power development site. Saint Francis worked with McLean Energy Partners to have a 50-meter meteorological tower installed on the property in April 2004 and continues to conduct a meteorological assessment of the site. Results suggest a mean average wind speed at 80 meters of 17 mph with a net capacity factor of 31 - 33%. Approximate electricity generation capacity of the project is 10 megawatts. Also, the University used matching funds provided by the federal government to contract with ABR, Inc. to conduct radar studies of nocturnal migration of birds and bats during the migrations seasons in the Spring and Fall of 2005 with a mean nocturnal flight altitude of 402 meters with less than 5% of targets at altitudes of less than 125 meters. The mean nocturnal passage rate was 166 targets/km/h in the fall and 145 targets/km/h in the spring. Lastly, University faculty and students conducted a nesting bird study May - July 2006. Seventy-three (73) species of birds were observed with 65 determined to be breeding or potentially breeding species; this figure represents approximately 30% of the 214 breeding bird species in Pennsylvania. No officially protected avian species were determined to be nesting at Swallow Farm.

  4. Professional Enterprise NET

    CERN Document Server

    Arking, Jon

    2010-01-01

    Comprehensive coverage to help experienced .NET developers create flexible, extensible enterprise application code If you're an experienced Microsoft .NET developer, you'll find in this book a road map to the latest enterprise development methodologies. It covers the tools you will use in addition to Visual Studio, including Spring.NET and nUnit, and applies to development with ASP.NET, C#, VB, Office (VBA), and database. You will find comprehensive coverage of the tools and practices that professional .NET developers need to master in order to build enterprise more flexible, testable, and ext

  5. 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.

  6. 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.

  7. Farm Women and Work.

    Science.gov (United States)

    Sander, William

    1986-01-01

    The participation by farm women in on-farm and off-farm work is estimated and the effects of female earnings on farm family income are measured. It is shown that farm women make significant contributions to income and help manage income instability. (Author/CH)

  8. An economic assessment of local farm multi-purpose surface water retention systems in a Canadian Prairie setting

    Science.gov (United States)

    Berry, Pamela; Yassin, Fuad; Belcher, Kenneth; Lindenschmidt, Karl-Erich

    2017-12-01

    There is a need to explore more sustainable approaches to water management on the Canadian Prairies. Retention pond installation schemes designed to capture surface water may be a viable option that would reduce water stress during drought periods by providing water for irrigation. The retention systems would serve to capture excess spring runoff and extreme rainfall events, reducing flood potential downstream. Additionally, retention ponds may be used for biomass production and nutrient retention. The purpose of this research was to investigate the economic viability of adopting local farm surface water retention systems as a strategic water management strategy. A retention pond was analyzed using a dynamic simulation model to predict its storage capacity, installation and upkeep cost, and economic advantage to farmers when used for irrigation. While irrigation application increased crop revenue, the cost of irrigation and reservoir infrastructure and installation costs were too high for the farmer to experience a positive net revenue. Farmers who harvest cattails from retention systems for biomass and available carbon offset credits can gain 642.70/hectare of harvestable cattail/year. Cattail harvest also removes phosphorus and nitrogen, providing a monetized impact of 7014/hectare of harvestable cattail/year. The removal of phosphorus, nitrogen, carbon, and avoided flooding damages of the retention basin itself provide an additional 17,730-18,470/hectare of retention system/year. The recommended use of retention systems is for avoided flood damages, nutrient retention, and biomass production. The revenue gained from these functions can support farmers wanting to invest in irrigation while providing economic and environmental benefits to the region.

  9. An economic assessment of local farm multi-purpose surface water retention systems in a Canadian Prairie setting

    Science.gov (United States)

    Berry, Pamela; Yassin, Fuad; Belcher, Kenneth; Lindenschmidt, Karl-Erich

    2017-07-01

    There is a need to explore more sustainable approaches to water management on the Canadian Prairies. Retention pond installation schemes designed to capture surface water may be a viable option that would reduce water stress during drought periods by providing water for irrigation. The retention systems would serve to capture excess spring runoff and extreme rainfall events, reducing flood potential downstream. Additionally, retention ponds may be used for biomass production and nutrient retention. The purpose of this research was to investigate the economic viability of adopting local farm surface water retention systems as a strategic water management strategy. A retention pond was analyzed using a dynamic simulation model to predict its storage capacity, installation and upkeep cost, and economic advantage to farmers when used for irrigation. While irrigation application increased crop revenue, the cost of irrigation and reservoir infrastructure and installation costs were too high for the farmer to experience a positive net revenue. Farmers who harvest cattails from retention systems for biomass and available carbon offset credits can gain 642.70/hectare of harvestable cattail/year. Cattail harvest also removes phosphorus and nitrogen, providing a monetized impact of 7014/hectare of harvestable cattail/year. The removal of phosphorus, nitrogen, carbon, and avoided flooding damages of the retention basin itself provide an additional 17,730-18,470/hectare of retention system/year. The recommended use of retention systems is for avoided flood damages, nutrient retention, and biomass production. The revenue gained from these functions can support farmers wanting to invest in irrigation while providing economic and environmental benefits to the region.

  10. Optimizing revenue at a cosmetic surgery centre

    Science.gov (United States)

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

    2011-01-01

    BACKGROUND: The demand for cosmetic surgery and services has diminished with recent fluctuations in the economy. To stay ahead, surgeons must appreciate and attend to the fiscal challenges of private practice. A key component of practice economics is knowledge of the common methods of payment. OBJECTIVE: To review methods of payment in a five-surgeon group practice in central Texas, USA. METHODS: A retrospective chart review of the financial records of a cosmetic surgery centre in Texas was conducted. Data were collected for the five-year period from 2003 to 2008, and included the method of payment, the item purchased (product, service or surgery) and the dollar amount. RESULTS: More than 11,000 transactions were reviewed. The most common method of payment used for products and services was credit card, followed by check and cash. For procedures, the most common form of payment was personal check, followed by credit card and financing. Of the credit card purchases for both products and procedures, an overwhelming majority of patients (more than 75%) used either Visa (Visa Inc, USA) or MasterCard (MasterCard Worldwide, USA). If the amount of the individual transaction surpassed US$1,000, the most common method of payment transitioned from credit card to personal check. CONCLUSIONS: In an effort to maximize revenue, surgeons should consider limiting the credit cards accepted by the practice and encourage payment through personal check. PMID:22942656

  11. Print Media Objectivity and Advertising Revenue: An Appraisal (Pp ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... organizations should adhere to professionalism and ethical tenets in generating and processing message ..... would not be in business without revenue generated through advertising. It follows therefore that ... The importance of advert revenue in the survival of Nigeria mass media are highlighted below: 1.

  12. 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…

  13. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

    The concept of revenue management is widely adopted in various industries including the hospitality industry. Yet, its application to the restaurant industry has been limited. Especially culinary restaurants appear to be a somewhat unexplored area of study, thus indicating a gap in the literature for restaurant revenue ...

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

    African Journals Online (AJOL)

    The study examined the determinants of revenue derived from pineapple marketing in Edo State, Nigeria. The specific objectives are to describe the marketers, determine the marketing margin and efficiency, estimate the profitability of pineapple marketing and identify the factors affecting the revenue generated from ...

  15. Forecasting tax revenue and its volatility in Tanzania | Chimilila ...

    African Journals Online (AJOL)

    Forecasting tax revenue and its predictability is important for government budgeting and tax administration purposes. This study used monthly tax revenue data for a period of 182 months spanning January 2000 to February 2015. The study applied ARMA and combined forecast models, and GARCH models to forecast tax ...

  16. Dynamics of Revenue Generation in Tanzania, Kenya and Uganda ...

    African Journals Online (AJOL)

    The dynamics of revenue generation in Tanzania, Kenya and Uganda are explored. Results demonstrate that revenue generation is sluggish in Tanzania compared to Kenya and Uganda. Macroeconomic environment, economic structure, and level of development are fundamental at explaining these differences. Results ...

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

    African Journals Online (AJOL)

    Revisiting the relevance of economic theory to hotel revenue management education and practice in the era of Big Data. ... Research in Hospitality Management ... This paper explores the role of economics in hospitality education and industry practice, with a particular focus on revenue management, and puts forward an ...

  18. 5 KPIs that require revenue cycle managers' attention.

    Science.gov (United States)

    Saharia, Devendra

    2014-09-01

    Revenue cycle leaders can gain the clearest insight into their organizations' revenue cycle performance by focusing in particular on five key performance indicators: Cash ratio. Medicare-billed accounts receivable (A/R) over 30 days as a percentage of total Medicare A/R. Third-party aging over 90 days. Bad debt expense. Customer experience.

  19. 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

  20. Strategic Data Farming

    National Research Council Canada - National Science Library

    Duong, Deborah

    2008-01-01

    Strategic Data Farming: *Strategic Data Farming may be employed in the first phase of the iterative model-game-model process -Strategic Data Farming is a way to explore how a player or an agent may succeed in a wargame...

  1. WaveNet

    Science.gov (United States)

    2015-10-30

    Coastal Inlets Research Program WaveNet WaveNet is a web-based, Graphical-User-Interface ( GUI ) data management tool developed for Corps coastal...generates tabular and graphical information for project planning and design documents. The WaveNet is a web-based GUI designed to provide users with a...data from different sources, and employs a combination of Fortran, Python and Matlab codes to process and analyze data for USACE applications

  2. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt

    1991-01-01

    This paper describes how Coloured Petri Nets (CP-nets) have been developed — from being a promising theoretical model to being a full-fledged language for the design, specification, simulation, validation and implementation of large software systems (and other systems in which human beings and...... use of CP-nets — because it means that the function representation and the translations (which are a bit mathematically complex) no longer are parts of the basic definition of CP-nets. Instead they are parts of the invariant method (which anyway demands considerable mathematical skills...

  3. 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...

  4. 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

  5. Annotating Coloured Petri Nets

    DEFF Research Database (Denmark)

    Lindstrøm, Bo; Wells, Lisa Marie

    2002-01-01

    -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...... a method which makes it possible to associate auxiliary information, called annotations, with tokens without modifying the colour sets of the CP-net. Annotations are pieces of information that are not essential for determining the behaviour of the system being modelled, but are rather added to support...

  6. Conservation versus traditional cattle farming - the economic implications

    Directory of Open Access Journals (Sweden)

    J.W. Hearne

    2003-12-01

    Full Text Available In many areas of South Africa traditional subsistence farming practices entail overstocking of cattle. The resulting damage to the veld can be arrested only by providing the farmers with economic incentives to reduce stocking densities. In this paper cattle offtake strategies are investigated with a view to maximising revenue at lower stocking densities. This is achieved by developing a mathematical model which predicts the revenue generated by a given strategy. It is shown that although the model is nonlinear, a transformation can be made to enable optimisation by linear programming.

  7. Influence of net-cage fish farming on zooplankton biomass in the Itá reservoir, SC, Brazil Influência da piscicultura em tanque-rede sobre a biomassa do zooplâncton no reservatório de Itá, SC, Brasil

    Directory of Open Access Journals (Sweden)

    Bruna Roque Loureiro

    2011-12-01

    Full Text Available OBJECTIVES: This study aimed to verify the influence of net-cage fish farming on zooplankton biomass in the Itá reservoir (Uruguay River, Brazil. METHODS: Samples were collected monthly from October/2009 to May/2010 at the surface and at the bottom in two sampling stations, the net-cage area and in a control area using a Van Dorn bottle and a plankton net (68 µm. RESULTS: The Cladocera and Copepoda biomass was estimated by dry weight using a micro-analytical balance, and the Rotifera biomass by Biovolume. Total zooplankton biomass varied between 6.47 and 131.56 mgDW.m-3 Calanoida copepod presented the highest value of biomass (127.56 mgDW.m-3 and rotifers, despite having an important contribution to total density, showed a maximum biomass of 2.01 mgDW.m-3. Zooplankton biomass at the net-cage area surface was higher when compared with the control area during the months of October to January. However, the zooplankton biomass was similar at the bottom of the two areas throughout the studied period. From February until May, zooplankton biomass decreased in both sampling stations, a fact probably associated with the flushing of the reservoir, followed by an increase in water transparency and a decrease in chlorophyll-a concentration in the following months (February to May. CONCLUSIONS: The influence of fish farming on zooplankton biomass was detected at the surface of the net-cage area only from October to January. From February to May this influence was not found, probably by the influence of the flushing of the reservoir.OBJETIVO: Este estudo teve o objetivo de verificar a influencia da piscicultura em tanque-rede sobre a biomassa da comunidade zooplanctônica no reservatório de Itá (Rio Uruguai, Brasil. METODOLOGIA: Foram realizadas coletas mensais de outubro/2009 a maio/2010 na superfície e no fundo em dois pontos amostrais, ponto tanque-rede e em uma área controle, com o auxílio da garrafa Van Dorn e rede de plâncton (68 µm. RESULTADOS

  8. Design tool for offshore wind farm cluster planning

    OpenAIRE

    HASAGER, Charlotte Bay; Madsen, Peter Hauge; Giebel, Gregor; Réthoré, Pierre-Elouan; Hansen, Kurt Schaldemose; Badger, Jake; Pena Diaz, Alfredo; Volker, Patrick; Badger, Merete; Karagali, Ioanna; Nicolaos Antonio CUTULULIS; Maule, Petr; Schepers, Gerard; Wiggelinkhuizen, J; Cantero, Elena

    2015-01-01

    In the framework of the FP7 project EERA DTOC: Design Tool for Offshore wind farm Cluster, a new software supporting the planning of offshore wind farms was developed, based on state-of-the-art approaches from large scale wind potential to economic benchmarking. The model portfolio includes WAsP, FUGA, WRF, Net-Op, LCoE model, CorWind, FarmFlow, EeFarm and grid code compliance calculations. The development is done by members from European Energy Research Alliance (EERA) and guided by several ...

  9. Design tool for offshore wind farm cluster planning

    DEFF Research Database (Denmark)

    Hasager, Charlotte Bay; Madsen, Peter Hauge; Giebel, Gregor

    2015-01-01

    In the framework of the FP7 project EERA DTOC: Design Tool for Offshore wind farm Cluster, a new software supporting the planning of offshore wind farms was developed, based on state-of-the-art approaches from large scale wind potential to economic benchmarking. The model portfolio includes WAs......P, FUGA, WRF, Net-Op, LCoE model, CorWind, FarmFlow, EeFarm and grid code compliance calculations. The development is done by members from European Energy Research Alliance (EERA) and guided by several industrial partners. A commercial spin-off from the project is the tool ‘Wind & Economy’. The software...

  10. 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...

  11. Net zero water

    CSIR Research Space (South Africa)

    Lindeque, M

    2013-01-01

    Full Text Available Is it possible to develop a building that uses a net zero amount of water? In recent years it has become evident that it is possible to have buildings that use a net zero amount of electricity. This is possible when the building is taken off...

  12. SolNet

    DEFF Research Database (Denmark)

    Jordan, Ulrike; Vajen, Klaus; Bales, Chris

    2014-01-01

    SolNet, founded in 2006, is the first coordinated International PhD education program on Solar Thermal Engineering. The SolNet network is coordinated by the Institute of Thermal Engineering at Kassel University, Germany. The network offers PhD courses on solar heating and cooling, conference...

  13. Kunstige neurale net

    DEFF Research Database (Denmark)

    Hørning, Annette

    1994-01-01

    Artiklen beskæftiger sig med muligheden for at anvende kunstige neurale net i forbindelse med datamatisk procession af naturligt sprog, specielt automatisk talegenkendelse.......Artiklen beskæftiger sig med muligheden for at anvende kunstige neurale net i forbindelse med datamatisk procession af naturligt sprog, specielt automatisk talegenkendelse....

  14. Economische gevolgen van de omschakeling naar een biologische bedrijfsvoering voor Aver Heino = Switching to organic farming: the economic repercussions for Aver Heino

    NARCIS (Netherlands)

    Hutschemaekers, B.J.H.; Haan, de M.H.A.; Pinxterhuis, J.B.

    2004-01-01

    Switching to organic farming: the economic repercussions for Aver Heino The economic repercussions of a switch to organic farming on Aver Heino were investigated by modelling, using technical data for 1997 (conventional farming) and 2000 (organic).Compared with 1997, in 2000 the net farm profit was

  15. The market performance and determinants of net returns to artisanal ...

    African Journals Online (AJOL)

    The result of the multiple regression analysis showed that age, household size, farming experience and access to credit were significant determinants of fishermen net returns while age, educational level, price of the product (fish) and transport cost were significant determinants of the marketers'(wholesalers and retailers) ...

  16. Mobilizing local safety nets for enhanced adaptive capacity to ...

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

    22 avr. 2016 ... In Zimbabwe, the increased frequency of drought, flash floods, and unpredictable rainfall has added to recurrent food deficits for poor households who depend on rainfed farming on nutrient poor soils. This brief explores how the erosion of Zunde raMambo — a traditional community safety net mechanism ...

  17. The Technical Efficiency of Specialised Milk Farms: A Regional View

    Directory of Open Access Journals (Sweden)

    Jindřich Špička

    2014-01-01

    Full Text Available The aim of the article is to evaluate production efficiency and its determinants of specialised dairy farming among the EU regions. In the most of European regions, there is a relatively high significance of small specialised farms including dairy farms. The DEAVRS method (data envelopment analysis with variable returns to scale reveals efficient and inefficient regions including the scale efficiency. In the next step, the two-sample t-test determines differences of economic and structural indicators between efficient and inefficient regions. The research reveals that substitution of labour by capital/contract work explains the variability of the farm net value added per AWU (annual work unit income indicator by more than 30%. The significant economic determinants of production efficiency in specialised dairy farming are farm size, herd size, crop output per hectare, productivity of energy, and capital (at α=0.01. Specialised dairy farms in efficient regions have significantly higher farm net value added per AWU than inefficient regions. Agricultural enterprises in inefficient regions have a more extensive structure and produce more noncommodity output (public goods. Specialised dairy farms in efficient regions have a slightly higher milk yield, specific livestock costs of feed, bedding, and veterinary services per livestock unit.

  18. The technical efficiency of specialised milk farms: a regional view.

    Science.gov (United States)

    Spička, Jindřich; Smutka, Luboš

    2014-01-01

    The aim of the article is to evaluate production efficiency and its determinants of specialised dairy farming among the EU regions. In the most of European regions, there is a relatively high significance of small specialised farms including dairy farms. The DEAVRS method (data envelopment analysis with variable returns to scale) reveals efficient and inefficient regions including the scale efficiency. In the next step, the two-sample t-test determines differences of economic and structural indicators between efficient and inefficient regions. The research reveals that substitution of labour by capital/contract work explains the variability of the farm net value added per AWU (annual work unit) income indicator by more than 30%. The significant economic determinants of production efficiency in specialised dairy farming are farm size, herd size, crop output per hectare, productivity of energy, and capital (at α = 0.01). Specialised dairy farms in efficient regions have significantly higher farm net value added per AWU than inefficient regions. Agricultural enterprises in inefficient regions have a more extensive structure and produce more noncommodity output (public goods). Specialised dairy farms in efficient regions have a slightly higher milk yield, specific livestock costs of feed, bedding, and veterinary services per livestock unit.

  19. 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...

  20. 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

  1. 47 CFR 32.5100 - Long distance message revenue.

    Science.gov (United States)

    2010-10-01

    ... multipurpose wide-band) which provide voice grade services for the transmission of analog signals. It includes... broadcasting, sound recording (wired music) and loud speaker services. It includes revenue from the provision...

  2. 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.

  3. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

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

  4. 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.

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

    National Research Council Canada - National Science Library

    Mutiara Nur Hafidiyah; Irwan Trinugroho

    2016-01-01

    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...

  6. Updates to Indiana fuel tax and registration revenue projections.

    Science.gov (United States)

    2012-09-01

    Highway revenues both at the federal and state levels have failed to keep up with expected investments required for infrastructure : preservation and improvement. The reasons for this trend include the increasing fuel efficiency of vehicles, slowing ...

  7. 76 Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    User

    2010-10-17

    %. Independent. Revenue and minimum tax effort (18%) fiscal efficiency 15% . Federal. 57% state joint a/c 30%. Local govt. 10% Special grant a/c 3%. Equality of access to development opportunities,. 25% National minimum.

  8. 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....

  9. Management of Oil Revenues: Has That of Azerbaijan Been Prudent?

    National Research Council Canada - National Science Library

    Sarvar Gurbanov; Jeffrey B Nugent; Jeyhun Mikayilov

    2017-01-01

    .... This has also been done in Azerbaijan. However, because Azerbaijan has devoted so much of its oil revenues to government investment, Azerbaijan provides a suitable case for examining an alternative link through government investment...

  10. 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...

  11. Pro NET Best Practices

    CERN Document Server

    Ritchie, Stephen D

    2011-01-01

    Pro .NET Best Practices is a practical reference to the best practices that you can apply to your .NET projects today. You will learn standards, techniques, and conventions that are sharply focused, realistic and helpful for achieving results, steering clear of unproven, idealistic, and impractical recommendations. Pro .NET Best Practices covers a broad range of practices and principles that development experts agree are the right ways to develop software, which includes continuous integration, automated testing, automated deployment, and code analysis. Whether the solution is from a free and

  12. Getting to Net Zero

    Energy Technology Data Exchange (ETDEWEB)

    2016-09-01

    The technology necessary to build net zero energy buildings (NZEBs) is ready and available today, however, building to net zero energy performance levels can be challenging. Energy efficiency measures, onsite energy generation resources, load matching and grid interaction, climatic factors, and local policies vary from location to location and require unique methods of constructing NZEBs. It is recommended that Components start looking into how to construct and operate NZEBs now as there is a learning curve to net zero construction and FY 2020 is just around the corner.

  13. Instant Lucene.NET

    CERN Document Server

    Heydt, Michael

    2013-01-01

    Filled with practical, step-by-step instructions and clear explanations for the most important and useful tasks. A step-by-step guide that helps you to index, search, and retrieve unstructured data with the help of Lucene.NET.Instant Lucene.NET How-to is essential for developers new to Lucene and Lucene.NET who are looking to get an immediate foundational understanding of how to use the library in their application. It's assumed you have programming experience in C# already, but not that you have experience with search techniques such as information retrieval theory (although there will be a l

  14. Revenue risk and price transparency in hospital-based laboratories.

    Science.gov (United States)

    Myers, Jeffrey H

    2015-11-01

    Two developments with important revenue implications for hospital laboratories demand the attention of hospital finance leaders: > Significant differences in pricing between higher-priced hospital-based laboratory services and lower-priced services delivered by commercial laboratories give patients a disincentive to use the hospital-based services. > Hospital operating revenue will be substantially affected beginning in 2017 by deep, statutory cuts in payment for the highest-volume tests on the Part B Clinical Laboratory Fee Schedule.

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

    OpenAIRE

    Tony Bailetti

    2010-01-01

    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 secti...

  16. Potential revenues from a new day-use fee

    Science.gov (United States)

    Stephen D. Reiling; Hsiang-tai Cheng

    1995-01-01

    The Corps of Engineers will be implementing a new user fee at day-use areas during the next two years. This paper presents the procedures used to estimate the revenue that the new fee would generate at six Corps projects located across the U.S. The results suggest that revenues will fall well short of the naive projection calculated on the assumption that the new fee...

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

    Science.gov (United States)

    2010-04-01

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

  18. 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...

  19. 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.

  20. 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.

  1. 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.

  2. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

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

  3. Fluctuations of company yearly profits versus scaled revenue: Fat tail distribution of Levy type

    OpenAIRE

    H. E. Roman; Siliprandi, R. A.; Dose, C.; Riccardi, C.; Porto,M.

    2008-01-01

    We analyze annual revenues and earnings data for the 500 largest-revenue U.S. companies during the period 1954-2007. We find that mean year profits are proportional to mean year revenues, exception made for few anomalous years, from which we postulate a linear relation between company expected mean profit and revenue. Mean annual revenues are used to scale both company profits and revenues. Annual profit fluctuations are obtained as difference between actual annual profit and its expected mea...

  4. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Science.gov (United States)

    2010-04-01

    ... are includible in gross investment income. Therefore, for example, interest received on a student loan... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Excise tax on net investment income. 53.4940-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940...

  5. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable...

  6. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Science.gov (United States)

    2010-04-01

    ... members of religious orders. 404.1091 Section 404.1091 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... trade or business under the conditions described in § 404.1071 with regard to services described in... church plan as defined in section 414(e) of the Internal Revenue Code when computing your net earnings...

  7. 47 CFR 32.7910 - Income effect of jurisdictional ratemaking differences-net.

    Science.gov (United States)

    2010-10-01

    ... Other Income Accounts § 32.7910 Income effect of jurisdictional ratemaking differences—net. This account shall include the impact on revenues and expenses of the jurisdictional ratemaking practices which vary... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income effect of jurisdictional ratemaking...

  8. 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

  9. 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

  10. Net Zero Energy Buildings

    DEFF Research Database (Denmark)

    Marszal, Anna Joanna; Bourrelle, Julien S.; Musall, Eike

    2010-01-01

    and identify possible renewable energy supply options which may be considered in calculations. Finally, the gap between the methodology proposed by each organisation and their respective national building code is assessed; providing an overview of the possible changes building codes will need to undergo......The international cooperation project IEA SHC Task 40 / ECBCS Annex 52 “Towards Net Zero Energy Solar Buildings”, attempts to develop a common understanding and to set up the basis for an international definition framework of Net Zero Energy Buildings (Net ZEBs). The understanding of such buildings...... parameters used in the calculations are discussed and the various renewable supply options considered in the methodologies are summarised graphically. Thus, the paper helps to understand different existing approaches to calculate energy balance in Net ZEBs, highlights the importance of variables selection...

  11. PhysioNet

    Data.gov (United States)

    U.S. Department of Health & Human Services — The PhysioNet Resource is intended to stimulate current research and new investigations in the study of complex biomedical and physiologic signals. It offers free...

  12. 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...

  13. Changes in productivity and profitability of wool-growing farms that follow recommendations from agricultural and veterinary studies.

    Science.gov (United States)

    Lean, G R; Vizard, A L; Ware, J K

    1997-10-01

    To estimate the changes in productivity and profitability in a group of wool-growing farms as they adopted major recommendations from agricultural and veterinary studies. FARMS: Four wool-growing farms in south western Victoria were selected from the clients of the Mackinnon Project, a farm consultancy service run from the University of Melbourne. Each farm had closely followed recommended procedures, kept comprehensive financial and physical records and had been clients for at least 5 years. The comparison group was the South Western Victoria Monitor Farm Project (SWVMFP), about 45 farms in the same region as the study farms that were monitored annually by Agriculture Victoria. For a 7-year period, the financial and physical performance of both groups of farms was estimated. Stocking rate, wool production, gross farm income, farm operating costs, net farm income and return on assets were compared. Mean gross farm income of the four study farms steadily rose from 86% of the average SWVMFP farm before the adoption of recommendations to an average of 155%. During the same period, net farm income rose from 70% to 207% of the average of the SWVMFP. Return on asset of the four farms rose irregularly from 26% to 145% of the average of the SWVMFP. Farm operating costs on the four farms were higher than for the SWVMFP group, but the ratio of costs remained relatively constant. The adoption of proven research results was associated with large increases in net farm income. An increase in gross income, rather than a reduction in costs was the main reason for this. Research results offer a way to increase the financial viability of wool-growing farmers, many of whom are currently unable to maintain their lifestyle, resources and infrastructure.

  14. TideNet

    Science.gov (United States)

    2015-10-30

    query tide data sources in a desired geographic region of USA and its territories (Figure 1). Users can select a tide data source through the Google Map ...select data sources according to the desired geographic region. It uses the Google Map interface to display data from different sources. Recent...Coastal Inlets Research Program TideNet The TideNet is a web-based Graphical User Interface (GUI) that provides users with GIS mapping tools to

  15. Building Neural Net Software

    OpenAIRE

    Neto, João Pedro; Costa, José Félix

    1999-01-01

    In a recent paper [Neto et al. 97] we showed that programming languages can be translated on recurrent (analog, rational weighted) neural nets. The goal was not efficiency but simplicity. Indeed we used a number-theoretic approach to machine programming, where (integer) numbers were coded in a unary fashion, introducing a exponential slow down in the computations, with respect to a two-symbol tape Turing machine. Implementation of programming languages in neural nets turns to be not only theo...

  16. Interaction Nets in Russian

    OpenAIRE

    Salikhmetov, Anton

    2013-01-01

    Draft translation to Russian of Chapter 7, Interaction-Based Models of Computation, from Models of Computation: An Introduction to Computability Theory by Maribel Fernandez. "In this chapter, we study interaction nets, a model of computation that can be seen as a representative of a class of models based on the notion of 'computation as interaction'. Interaction nets are a graphical model of computation devised by Yves Lafont in 1990 as a generalisation of the proof structures of linear logic...

  17. Programming NET 35

    CERN Document Server

    Liberty, Jesse

    2009-01-01

    Bestselling author Jesse Liberty and industry expert Alex Horovitz uncover the common threads that unite the .NET 3.5 technologies, so you can benefit from the best practices and architectural patterns baked into the new Microsoft frameworks. The book offers a Grand Tour" of .NET 3.5 that describes how the principal technologies can be used together, with Ajax, to build modern n-tier and service-oriented applications. "

  18. Conventional, Partially Converted and Environmentally Friendly Farming in South Korea: Profitability and Factors Affecting Farmers’ Choice

    Directory of Open Access Journals (Sweden)

    Saem Lee

    2016-07-01

    Full Text Available While organic farming is well established in Europe a nd USA, it is still catching up in Asian countries. The government of South Korea has implemented environmentally friendly farming that encompasses organic farming. Despite the promotion of environmentally friendly farming, it still has a low share in South Korea and partially converted farming has emerged in some districts of South Korea. However, the partially converted farming has not yet been investigated by the government. Thus, our study implemented a financial analysis to compare the annual costs and net returns of conventional, partially converted and environmentally friendly farming in Gangwon Province. The result showed that environmentally friendly farming was more profitable with respect to farm net returns. To find out the factors affecting the adoption of environmentally friendly farming, multinomial logistic regression was implemented. The findings revealed that education and subsidy positively and significantly influenced the probability of farmers’ choice on partially converted and environmentally friendly farming. Farm size had a negative and significant relationship with only environmentally friendly farming. This study will contribute to future policy establishment for sustainable agriculture as recommended by improving the quality of fertilizers, suggesting the additional investigation associated with partially converted farmers.

  19. MARKETING AND CROP INSURANCE COMBINED TO MANAGE RISK ON A CASS COUNTY REPRESENTATIVE FARM

    OpenAIRE

    Clow, Aaron D.; Flaskerud, George K.

    2001-01-01

    This study analyzed the effects that the use of crop insurance products and marketing alternatives had on the gross revenue per acre for an individual farm in Cass County. Crop insurance products and marketing strategies were analyzed individually to determine if they were effective in minimizing down side risk, and combined to determine if integration created synergies. A whole farm scenario analysis was run that included integrated strategies that implemented the same insurance coverage and...

  20. 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.

  1. 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.

  2. Economic situation of rural farms in conditions of the EU CAP - an attempt of the forecast till 2013 year

    Directory of Open Access Journals (Sweden)

    Walenty Poczta

    2009-01-01

    Full Text Available Poland’s membership in the EU gives rural farms chances to improve their economic situation. Direct payments and other instruments of Common Agricultural Policy (CAP are the main factors determining the economical status of rural farms. Growth of gross margin, as well as agricultural revenues are the results of the EU support for the rural farms. However, strong differentiation of the economic situation of the rural farms according to their size and specialisation in production is noticed. As a result, there are still rural farms, in which economic situation has not change, and revenues of the agricultural population are not sufficient to assure them life standard on a par with the parity consumption fund.

  3. Rates versus Developer Contributions as Revenue Sources for Local Government

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

    Full Text Available Population expansion in many New South Wales (NSW local government areas (LGA has resulted in an increase in demand for local infrastructure and services that has far outstripped sources of local government revenue. This paper looks at two important sources of local government revenue in NSW, municipal rates and Section 94 contributions, as a source of funding increased demand and maintenance of infrastructure. It examines some recent and potentially long-term trends of both these revenues within different economic climates. An analysis and comparison of data over the period from June 2006 through to June 2010 against data collected for the period ending June 1993 forms the basis of this research. The research objective is to compare changes in the relativity of these revenue types and assess their application as a source of local government revenue. Data collected from the Department of Local Government NSW is compared with the findings of an earlier study, conducted by Barnes and Dollery (1996, in determining their relativity. The provision and maintenance of infrastructure by local government is essential for growth in the economy and is a valuable asset to be used by the community. Two types of funding for this infrastructure, among others, is sourced from municipal rates and developer charges levied under Section 94 contributions either by the developer providing the infrastructure, or a contribution towards its funding (Barnes and Dollery 1996.

  4. Highly commercial farms in family farming in Poland

    OpenAIRE

    Karwat-Woźniak, Bożena; Chmieliński, Paweł

    2007-01-01

    Highly commercial farms – overview. The distribution of highly commercial farms. Distribution of highly commercial farms according to social and demographic characteristics of farm managers. The distribution of highly commercial farms in size groups. Highly commercial farms in agricultural structures. Regional differences in the formation of the group of highly commercial Farms. Prospects of speeding up the development of highly commercial farms and strengthening their position in agriculture...

  5. FINANCIAL MONITORING FOR EDUCATION AND RESEARCH FARMS OF AGRICULTURAL BUDGETARY INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Larysa Oliynik

    2016-08-01

    Full Text Available The article highlights the core of financial monitoring and the basic indicators of its implementation at education and research farms of agricultural budgetary institution. The case study for its peculiarities defined is Separated Subdivision of NULES of Ukraine “Velykosnytinske Education and Research Farm named after O. Muzychenka”, the financial monitoring of which allowed offering the enterprise certain directions to improve efficiency under modern conditions. While carrying out financial monitoring of education and research farms, there should be awareness that such farms are based on self-supporting, being non-profit institutions that function as public institutions. Consequently, they make estimates. The specific features of financial statements and reports are due to the fact that revenues of educational and research farms are derived from the special fund. Financial monitoring for education and research farms of agricultural budgetary institution is proven to be implemented by using traditional analysis given the peculiarities of budgetary institutions

  6. National Farm Medicine Center

    Science.gov (United States)

    ... WI Infant Study Cohort Prevention Agricultural Safety Consulting Agritourism Farm MAPPER Lyme Disease ROPS Rebate Skin Cancer ... populations. Current safety and health priorities include children, agritourism, beginning farmers and ranchers, and injury surveillance. Farm ...

  7. Farm Recording Kelompok Tani Timbul Karya Kecamatan Paliyan Kabupaten Gunungkidul

    Directory of Open Access Journals (Sweden)

    Agus Dwi Nugroho

    2017-03-01

    Full Text Available Farmers group of “Timbul Karya” has variousassets being rent yet systematically recorded. This community service activity aims to help the farmer group for: (1 preparing the rental activities form filling of assets withitsraining and (2 analyzing the feasibility of soybean farming of the farmer group. Methods used in this community service are training and mentoring. Mentoring is done on making asset management form and analyzingthe farming feasibility, while the training is done with administrative management subject. The administration form consists of on farming activities, save and loan of paddy grain, rental of farm equipment, and rental of partyequipment. The training activity to give a performance description of the group empowerment. The results of the analysis of soybean farming provide R/C value of 2.81 which means that the farming were profitable. Farming analysis also shows that the increasing of soybean production can be solved by enlarge the planted area and the use of urea fertilizer. In addition, given advice to review the increase in revenues, government should giving high soybean prices shifting as well as providing assistance for the production facilities to reduce the productioncost.

  8. Organic farming at the farm level

    DEFF Research Database (Denmark)

    Jacobsen, Brian H.; Madsen, Niels; Ørum, Jens Erik

    The purpose of this report is to present possible impacts of new technology and changes in legislation on the profitability of different types of organic farms. The aim is also to look at both the current and future trends in the organic area in Denmark. The farm level analyses are carried out...... as part of a larger project entitled “Economic analyses of the future development of organic farming – effects at the field, farm, sector and macroeconomic level”. The project links effects at the field-level with analyses at the farm level. These effects are then used in sector and macroeconomic analyses......, which are described in other reports from Food and Resource Economic Institute (Jacobsen, 2005 and Andersen et al., 2005). This gives coherent results from the field to the macroeconomic level regarding changes in technology and legislation....

  9. 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. EHR's effect on the revenue cycle management Coding function.

    Science.gov (United States)

    Giannangelo, Kathy; Fenton, Susan

    2008-01-01

    Without administrative terminologies there is no revenue to manage. The use of healthcare IT to capture the codes for administrative and financial support functions will impact the revenue cycle and the management of it. This is presumed to occur because clinical data coded at the point of care becomes the source for claims data. Thus, as electronic health record system applications utilizing terminologies are implemented, healthcare providers need to systematically consider the effect on the coding function and management of the revenue cycle. A key factor is the sequence of events changes, i.e., instead of a health information management professional selecting billing codes at the conclusion of an encounter based on the review of the record, clinical data generates the claims data via mapping. Efficiencies and management challenges result.

  11. 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.

  12. La plataforma .NET

    OpenAIRE

    Fornas Estrada, Miquel

    2008-01-01

    L'aparició de la plataforma .NET Framework ha suposat un canvi molt important en la forma de crear i distribuir aplicacions, degut a que incorpora una sèrie d'innovacions tècniques i productives que simplifiquen molt les tasques necessàries per desenvolupar un projecte. La aparición de la plataforma. NET Framework ha supuesto un cambio muy importante en la forma de crear y distribuir aplicaciones, debido a que incorpora una serie de innovaciones técnicas y productivas que simplifican mucho...

  13. Biological Petri Nets

    CERN Document Server

    Wingender, E

    2011-01-01

    It was suggested some years ago that Petri nets might be well suited to modeling metabolic networks, overcoming some of the limitations encountered by the use of systems employing ODEs (ordinary differential equations). Much work has been done since then which confirms this and demonstrates the usefulness of this concept for systems biology. Petri net technology is not only intuitively understood by scientists trained in the life sciences, it also has a robust mathematical foundation and provides the required degree of flexibility. As a result it appears to be a very promising approach to mode

  14. Cargo Revenue Management: Bid-Prices for a 0-1 Multi Knapsack Problem

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

    textabstractRevenue management is the practice of selecting those customers that generate the maximum revenue from a fixed and perishable capacity. Cargo revenue management differs from the well-known passenger revenue management problem by the fact that its capacity constraint is 2-dimensional,

  15. 26 CFR 301.6223(e)-1 - Effect of Internal Revenue Service's failure to provide notice.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Effect of Internal Revenue Service's failure to... General § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice. (a) Notice group...), the Internal Revenue Service's failure to provide notice to a pass-thru partner entitled to notice...

  16. AGRICULTURAL PRODUCTIVITY AND SUSTAINABILITY: EVIDENCE FROM LOW INPUT FARMING IN ARGENTINA

    OpenAIRE

    de Prada, Jorge D.; Bravo-Ureta, Boris E.; Shah, Farhed A.

    2003-01-01

    The tradeoff between short-term agricultural productivity and sustainability is examined with a statistical analysis of evidence from low input agriculture in Argentina. Estimation results show that more intensive land use, corporate leasing of land, and larger farm size are likely to increase current revenues, but at the cost of sustainability.

  17. Feasibility of extensive, small-scale mud crab farming (Scylla serrata ...

    African Journals Online (AJOL)

    Here we assess the two dominant culture methods (crab fattening in cages and grow-out farming in ponds) using economic and ecological analyses in Kenya and Tanzania. Cost-revenue analyses of crab-fattening cultures showed negative results at all scales in both countries. High labor costs and poor survival and growth ...

  18. Forest farming practices

    Science.gov (United States)

    J.L. Chamberlain; D. Mitchell; T. Brigham; T. Hobby; L. Zabek; J. Davis

    2009-01-01

    Forest farming in North America is becoming popular as a way for landowners to diversify income opportunities, improve management of forest resources, and increase biological diversity. People have been informally "farming the forests" for generations. However, in recent years, attention has been directed at formalizing forest farming and improving it...

  19. Values in Organic Farming

    DEFF Research Database (Denmark)

    Kjærgård, Bente; Pedersen, Kirsten Bransholm; Land, Birgit

    The study focuses on the recent debate about what is, or what constitutes, organic farming and what is the right path for organic farming in the future. The study is based on a critical discourse analysis of the controversy about suspending the private standard for organic farming adopted by the ...

  20. In the Pipeline; Georgia's Oil and Gas Transit Revenues

    OpenAIRE

    Jonathan C Dunn; Andreas Billmeier; Bert van Selm

    2004-01-01

    Starting in 2005, nontax revenue in Georgia is expected to rise significantly, in the form of transit fees for oil transported through the Baku-Tbilisi-Ceyhan Oil Pipeline. Transit fees for gas transported through the South Caucasus Pipeline are expected to start in 2007. This paper discusses (1) how much additional revenue can be expected, (2) prospects for monetizing gas that could be received as in-kind transit fees, in the light of pervasive nonpayment in the domestic gas sector, (3) the ...

  1. Trade Liberalization and Trade Tax Revenues in African Countries

    OpenAIRE

    Longoni, E

    2009-01-01

    We empirically investigate the e®ect of trade liberalization on trade tax revenues applying panel-data methods to a large sample of African countries from the period 1970-2000. The goal of this paper is to determine whether controlling for macroeconomic features of African economies and taking into account the existence of political constraints that might either support or weaken the power of the trade reform, a change in trade policy has a positive or negative e®ect on trade tax revenues. We...

  2. 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...

  3. 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.

  4. Petri Nets-Applications

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 4; Issue 9. Petri Nets - Applications. Y Narahari. General Article Volume 4 Issue 9 September 1999 pp 44-52. Fulltext. Click here to view fulltext PDF. Permanent link: http://www.ias.ac.in/article/fulltext/reso/004/09/0044-0052. Author Affiliations. Y Narahari ...

  5. Safety nets or straitjackets?

    DEFF Research Database (Denmark)

    Ilsøe, Anna

    2012-01-01

    Does regulation of working hours at national and sector level impose straitjackets, or offer safety nets to employees seeking working time flexibility? This article compares legislation and collective agreements in the metal industries of Denmark, Germany and the USA. The industry has historically...

  6. Coloured Petri Nets

    CERN Document Server

    Jensen, Kurt

    2009-01-01

    Coloured Petri Nets (CPN) is a graphical language for modelling and validating concurrent and distributed systems, and other systems in which concurrency plays a major role. This book introduces the constructs of the CPN modelling language and presents the related analysis methods. It provides a comprehensive road map for the practical use of CPN.

  7. Boom Booom Net Radio

    DEFF Research Database (Denmark)

    Grimshaw, Mark Nicholas; Yong, Louisa; Dobie, Ian

    1999-01-01

    of an existing Internet radio station; Boom Booom Net Radio. Whilst necessity dictates some use of technology-related terminology, wherever possible we have endeavoured to keep such jargon to a minimum and to either explain it in the text or to provide further explanation in the appended glossary....

  8. Game Theory .net.

    Science.gov (United States)

    Shor, Mikhael

    2003-01-01

    States making game theory relevant and accessible to students is challenging. Describes the primary goal of GameTheory.net is to provide interactive teaching tools. Indicates the site strives to unite educators from economics, political and computer science, and ecology by providing a repository of lecture notes and tests for courses using…

  9. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt; Kristensen, Lars Michael

    Coloured Petri Nets (CPN) is a graphical language for modelling and validating concurrent and distributed systems, and other systems in which concurrency plays a major role. The development of such systems is particularly challenging because of inherent intricacies like possible nondeterminism...

  10. Female labour supply in farm households: Farm and off-farm participation

    OpenAIRE

    Callan, T.; van Soest, A.H.O.

    1993-01-01

    Many Irish women in farm households have an input into the running of the farm; while a much smaller proportion are engaged in off-farm employment. Using cross-section household data, we analyse various models in which farm wives choose between farm work, off-farm paid work, and other (home production) activities. The explanatory variables include family characteristics, farm characteristics and the woman's potential wage rate for off-farm employment. We compare probit- and logit-type models ...

  11. A Revenue Maximization Approach for Provisioning Services in Clouds

    Directory of Open Access Journals (Sweden)

    Li Pan

    2015-01-01

    Full Text Available With the increased reliability, security, and reduced cost of cloud services, more and more users are attracted to having their jobs and applications outsourced into IAAS data centers. For a cloud provider, deciding how to provision services to clients is far from trivial. The objective of this decision is maximizing the provider’s revenue, while fulfilling its IAAS resource constraints. The above problem is defined as IAAS cloud provider revenue maximization (ICPRM problem in this paper. We formulate a service provision approach to help a cloud provider to determine which combination of clients to admit and in what Quality-of-Service (QoS levels and to maximize provider’s revenue given its available resources. We show that the overall problem is a nondeterministic polynomial- (NP- hard one and develop metaheuristic solutions based on the genetic algorithm to achieve revenue maximization. The experimental simulations and numerical results show that the proposed approach is both effective and efficient in solving ICPRM problems.

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

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

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

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

    African Journals Online (AJOL)

    This paper delves into one of the most controversial issues in the political economy of Nigeria. Equitable revenue allocation in Nigeria is one perennial problem which has not only defied all past attempts at permanent solution, but has equally evoked high emotions on the part of all stakeholders. The paper argue that the ...

  14. Four laser companies to exceed $1 billion revenue in 2016

    Science.gov (United States)

    Thoss, Andreas F.

    2017-02-01

    It seems very likely that for first time four companies will exceed the revenue of 1 billion in 2016. This comes along with substantial changes in the market for lasers and laser systems. The article analyzes some of the changes and looks at the individual success strategies of the major players in these markets.

  15. Revenue Prediction in Budget-constrained Sequential Auctions with Complementarities

    NARCIS (Netherlands)

    S. Verwer (Sicco); Y. Zhang (Yingqian)

    2011-01-01

    textabstractWhen multiple items are auctioned sequentially, the ordering of auctions plays an important role in the total revenue collected by the auctioneer. This is true especially with budget constrained bidders and the presence of complementarities among items. In such sequential auction

  16. 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

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

    Jun 1, 2013 ... Structured Systems Analysis and Design Methodology(SSADM) and Object Oriented. Analysis and Design Methodology (OOADM) was deployed to develop a feature rich software program called Computerized Internally Generated Revenue Processing. System(CIGRPS). The application was developed ...

  18. Generation of Tax Revenue in the Nigeria Private Sector | Ezeagba ...

    African Journals Online (AJOL)

    employed people has always posed a problem. Millions of Naira have been lost due to prevalence of .tax evasion and avoidance among the .self-employed people. Consequently, taxation cannot be used as a. major instrument for revenue generation ...

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

    Jun 1, 2013 ... software program called Computerized Internally Generated Revenue Processing. System(CIGRPS). The application was developed using MySQL database platform as backend and Visual Basic 6.0 as front end. The implementation of the application resulted in the elimination of the identified problems.

  20. Gender and Taxation : Improving Revenue Generation and Social ...

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

    Gender and Taxation : Improving Revenue Generation and Social Protection in Developing Countries. Tax policies in developing countries, and indeed around the world, are under continued reform. However, these reforms are generally guided by the desire to introduce administrative efficiency and facilitate integration into ...

  1. Comparative analysis of production costs and revenues of small ...

    African Journals Online (AJOL)

    The revenues generated depended on the fishing efforts as well as the quantity and quality of the catch. Annual return on investment was used in the analysis instead of the linear assessment of depreciation over the years mainly because of the traditional sources of loans which required payment within 1 year of operations.

  2. Resource Control and The Politics of Revenue Allocation in ...

    African Journals Online (AJOL)

    The Nigerian state became a federation in 1954 by virtue of the Lyttleton Constitution. Since then, it has witnessed so much vicissitudes. At inception, agriculture was the mainstay of the country's economy and the principle of derivation featured prominently in revenue allocation. This principle was downplayed when crude ...

  3. Assessment of Tourists Flow and Revenue Generation in Kainji ...

    African Journals Online (AJOL)

    There was no significant correlation between revenue generation from ecotourism and tourists flow across the years (N = 11; Pearson Correlation = 0.526; P = 0.096). Proceeds from ecotourism contribute to conservation activities and park management, especially in times of inadequate funding from the federal government.

  4. 441 Assessment of Revenue Generation Avenues in Ecotourism ...

    African Journals Online (AJOL)

    Nekky Umera

    Abstract. Inadequacy of information on marketable tourism products per ecotourism destination has led to erronous packaging of unviable products in many tourism sites in Nigeria. Avenues of revenue generation in ecotourism destinations of Plateau State, Nigeria was studied using information obtained through structured ...

  5. Projected change in global fisheries revenues under climate change.

    Science.gov (United States)

    Lam, Vicky W Y; Cheung, William W L; Reygondeau, Gabriel; Sumaila, U Rashid

    2016-09-07

    Previous studies highlight the winners and losers in fisheries under climate change based on shifts in biomass, species composition and potential catches. Understanding how climate change is likely to alter the fisheries revenues of maritime countries is a crucial next step towards the development of effective socio-economic policy and food sustainability strategies to mitigate and adapt to climate change. Particularly, fish prices and cross-oceans connections through distant water fishing operations may largely modify the projected climate change impacts on fisheries revenues. However, these factors have not formally been considered in global studies. Here, using climate-living marine resources simulation models, we show that global fisheries revenues could drop by 35% more than the projected decrease in catches by the 2050 s under high CO2 emission scenarios. Regionally, the projected increases in fish catch in high latitudes may not translate into increases in revenues because of the increasing dominance of low value fish, and the decrease in catches by these countries' vessels operating in more severely impacted distant waters. Also, we find that developing countries with high fisheries dependency are negatively impacted. Our results suggest the need to conduct full-fledged economic analyses of the potential economic effects of climate change on global marine fisheries.

  6. Revenue Management and Demand Fulfillment: Matching Applications, Models, and Software

    NARCIS (Netherlands)

    R. Quante (Rainer); H. Meyr (Herbert); M. Fleischmann (Moritz)

    2007-01-01

    textabstractRecent years have seen great successes of revenue management, notably in the airline, hotel, and car rental business. Currently, an increasing number of industries, including manufacturers and retailers, are exploring ways to adopt similar concepts. Software companies are taking an

  7. Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    This article is descriptive in nature and it tries to ascertain the variousformulas used by federal government of Nigeria to allocate Revenue from federation account and their socio-economic impact on the states and local government councils. Primary and secondary data were adequately made use of in the study. Analysis ...

  8. 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 collection in Nigeria for the period of 1981-2014. After given consideration for the period of banking crisis with the employment of ARDL/ Bound test, causality test, variance decomposition and impulse response techniques, our analysis showed that ...

  9. Relationships between technical, economic and environmental results on dairy farms: an explanatory study.

    NARCIS (Netherlands)

    Rougoor, C.W.; Dijkhuizen, A.A.; Huirne, R.B.M.; Mandersloot, F.; Schukken, Y.H.

    1997-01-01

    Path analysis was used to model multivariate relationships between milk yield, reproductive parameters, replacement, milk contents, farm characteristics, net returns and N-surplus. Data from an economic information system and DHIA-data were available from 478 farms. Two models were constructed: one

  10. First international seminar on farming of invertebrates and other minillvestock

    Directory of Open Access Journals (Sweden)

    Cicogna, M.

    1992-01-01

    Full Text Available At this Seminar, held in the Philippines, minilivestock was defined as small-animal species, used as food, feed or source of revenue in given parts of the world, usually ignored by scientists trainedin industrialized countries, but very suitable and promising for small producers. The biology and use of tropical land and water snails and of manureworms, as well as different aspects of insect farming and use of insects for sericulture, food, feed or for collectors, were discussed. Sociological and extension problems connected with rural development were considered. Recent experiences of butterfly farming, tropical snail farming, use of termites and the raising of cricetoma orguinea pig for meat production were also reported. Conclusions and recommendations were drafted concerning terminology, sociological aspects, animal requirements and research, education and training needs. Minilivestock appears as a challenging new branch of animal production that offers a considerable potential for rural development, but calls for further experimental work for the optimization of production systems.

  11. IMPROVEMENT ACCOUNTING OF SALES AGRICULTURAL PRODUCTS ON FARM ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Tashmuratovich Eshmuradov ULUGBEK

    2014-11-01

    Full Text Available In this study we examine the selling process of farm enterprises,particularly, we will investigate the approach of improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of the region Samarkand.

  12. Food Safety Nets:

    OpenAIRE

    Haggblade, Steven; Diallo, Boubacar; Staatz, John; Theriault, Veronique; Traoré, Abdramane

    2013-01-01

    Food and social safety nets have a history as long as human civilization. In hunter gatherer societies, food sharing is pervasive. Group members who prove unlucky in the short run, hunting or foraging, receive food from other households in anticipation of reciprocal consideration at a later time (Smith 1988). With the emergence of the first large sedentary civilizations in the Middle East, administrative systems developed specifically around food storage and distribution. The ancient Egyptian...

  13. Net technical assessment

    OpenAIRE

    Wegmann, David G.

    1989-01-01

    Approved for public release; distribution is unlimited. The present and near term military balance of power between the U.S. and the Soviet Union can be expressed in a variety of net assessments. One can examine the strategic nuclear balance, the conventional balance in Europe, the maritime balance, and many others. Such assessments are essential not only for policy making but for arms control purposes and future force structure planning. However, to project the future military balance, on...

  14. Efficiency of dairy production on a family farm

    Directory of Open Access Journals (Sweden)

    Zoran Grgić

    2002-01-01

    Full Text Available This paper presents the evaluation of economic efficiency of dairyproduction on a family farm with 14 dairy cows in the breeding stock, and with average production from 3.206 to 3.407 lit. of milk annually. On the basis of survey data for three-year period from 1998 to 2000, economic indicators were calculated, as well as the cost price of milk, income and the revenue of total production and per production head. In the family farm with an average annual sale from 2.827 to 2.972 lit. of milk per head, total revenue has been realized from 44.884 to 47.695 kuna and the profit from 606 to 8.515 kuna. Revenues per production head were from 5.655 to 6.495 kuna and the profitfrom 177 to 726 kuna. The milk cost price in the analyzed period was 1.71, 1.66 and 1.69 kn. per lit, and the profit per liter of milk was 0.06, and 0.21 kn. Basic economic indicators point out on efficiency of dairy production for the investigated farm on the stated production level. The biggest influence on the dairy production efficiency on the farm, regarding the cost price structure, has been registered from the costs of fodder production, while the favorable parity of the cost price and producer-sale price of milk determines the increase in dairy production efficiency and income from dairy production in the analyzed period.

  15. Using WordNet for Building WordNets

    CERN Document Server

    Farreres, X; Farreres, Xavier; Rodriguez, Horacio; Rigau, German

    1998-01-01

    This paper summarises a set of methodologies and techniques for the fast construction of multilingual WordNets. The English WordNet is used in this approach as a backbone for Catalan and Spanish WordNets and as a lexical knowledge resource for several subtasks.

  16. Establishing a Risk Profile for New Zealand Pastoral Farms

    Directory of Open Access Journals (Sweden)

    Miles Grafton

    2017-09-01

    Full Text Available In this paper, the risk profile of two pastoral production systems in New Zealand are examined. All farmers must manage and mitigate a multitude of risks. Traditionally, a farm budget is solely undertaken to satisfy a lending institution. Limited variance analysis takes place, usually for output prices and inputs such as: interest rates, energy costs, and fertiliser. The authors of this paper use “@Risk”, a risk profiling plug-in tool for Microsoft Excel to demonstrate how farm budgets can be more relevant to farmers. Many risk factors that affect farm financial performance, such as climate and commodity prices, are not controlled by the farmer. Wet summers help hill country sheep and beef pastoral farmers, as more grass growth occurs, which thereby reduces the cost of production and increases revenue, as more stock is finished. Whereas in drought years income falls as stock must be sold prior to finishing, in severe droughts capital stock may also be sold. Input costs also rise as pasture weed invasion occurs; health issues such as rye grass staggers may also add cost. Monte Carlo simulations on model farm budgets for a North Island sheep and beef property and a Canterbury dairy farm help demonstrate the risk profile of each farm type.

  17. Is Farm Management Skill Persistent?

    OpenAIRE

    Li, Xin; Paulson, Nicholas

    2014-01-01

    Farm management skills can affect farm managers' performance. In this article, farm management performance is analyzed based on yearly Illinois Farm Business Farm Management (FBFM) panel data across 6,760 farms from 1996 through 2011. Two out-of-sample measures of skill are used to analyze the ability of farm managers that consistently perform well over yearly and longer time horizons. Persistence tests show management skills are consistent and predictable. Results also suggest that the most ...

  18. Evaluation Of Farming Systems And Informal Insurance Measures ...

    African Journals Online (AJOL)

    Data collected through structured questionnaires and interview schedules were analysed using net farm income analysis, Pearson correlation, and two way ANOVA techniques. Results showed a positive correlation between number of sources of risks and uncertainties perceived by farmers and strategies employed to ...

  19. Profitability of Backyard Poultry Farming in Sokoto Metropolis ...

    African Journals Online (AJOL)

    82%). The results further showed that variable costs were the most important costs accounting for 88.41% of the total cost and the net farm income per respondent was N48, 745.58 per annum. The linear regression result revealed that cost of ...

  20. A spatially distributed hydroeconomic model to assess the effects of drought on land use, farm profits, and agricultural employment

    Science.gov (United States)

    Maneta, M. P.; Torres, M. O.; Wallender, W. W.; Vosti, S.; Howitt, R.; Rodrigues, L.; Bassoi, L. H.; Panday, S.

    2009-11-01

    In this paper a high-resolution linked hydroeconomic model is demonstrated for drought conditions in a Brazilian river basin. The economic model of agriculture includes 13 decision variables that can be optimized to maximize farmers' yearly net revenues. The economic model uses a multi-input multioutput nonlinear constant elasticity of substitution (CES) production function simulating agricultural production. The hydrologic component is a detailed physics-based three-dimensional hydrodynamic model that simulates changes in the hydrologic system derived from agricultural activity while in turn providing biophysical constraints to the economic system. The linked models capture the effects of the interactions between the hydrologic and the economic systems at high spatial and temporal resolutions, ensuring that the model converges to an optimal economic scenario that takes into account the spatial and temporal distribution of the water resources. The operation and usefulness of the models are demonstrated in a rural catchment area of about 10 km2 within the São Francisco River Basin in Brazil. Two droughts of increasing intensity are simulated to investigate how farmers behave under rain shortfalls of different severity. The results show that farmers react to rainfall shortages to minimize their effects on farm profits, and that the impact on farmers depends, among other things, on their location in the watershed and on their access to groundwater.

  1. An Economic Assessment of Local Farm Multi-Purpose Surface Water Retention Systems under Future Climate Uncertainty

    Directory of Open Access Journals (Sweden)

    Pamela Berry

    2017-03-01

    Full Text Available Regions dependent on agricultural production are concerned about the uncertainty associated with climate change. Extreme drought and flooding events are predicted to occur with greater frequency, requiring mitigation strategies to reduce their negative impacts. Multi-purpose local farm water retention systems can reduce water stress during drought periods by supporting irrigation. The retention systems’ capture of excess spring runoff and extreme rainfall events also reduces flood potential downstream. Retention systems may also be used for biomass production and nutrient retention. A sub-watershed scale retention system was analysed using a dynamic simulation model to predict the economic advantages in the future. Irrigated crops using water from the downstream reservoir at Pelly’s Lake, Manitoba, Canada, experienced a net decrease in gross margin in the future due to the associated irrigation and reservoir infrastructure costs. However, the multi-purpose benefits of the retention system at Pelly’s Lake of avoided flood damages, nutrient retention, carbon sequestration, and biomass production provide an economic benefit of $25,507.00/hectare of retention system/year. Multi-purpose retention systems under future climate uncertainty provide economic and environmental gains when used to avoid flood damages, for nutrient retention and carbon sequestration, and biomass production. The revenue gained from these functions can support farmers willing to invest in irrigation while providing economic and environmental benefits to the region.

  2. ABOUT SPONGE FARMING

    OpenAIRE

    Marijana Pećarević; Ana Bratoš Cetinić

    2005-01-01

    Sponges are the simplest multicellular animals. Farming of sponges is facilitated by their asexual reproduction and great ability of regeneration. Farming of filter-feeding sponges is environment friendly, and it can positively influence on environmental impact of other aquaculture activities. Natural populations of sponges in Mediterranean Sea are endangered by inappropriate overfishing. Farming of sponges is possible solution for regeneration and protection of natural populations.

  3. ABOUT SPONGE FARMING

    Directory of Open Access Journals (Sweden)

    Marijana Pećarević

    2005-04-01

    Full Text Available Sponges are the simplest multicellular animals. Farming of sponges is facilitated by their asexual reproduction and great ability of regeneration. Farming of filter-feeding sponges is environment friendly, and it can positively influence on environmental impact of other aquaculture activities. Natural populations of sponges in Mediterranean Sea are endangered by inappropriate overfishing. Farming of sponges is possible solution for regeneration and protection of natural populations.

  4. Proof nets for lingusitic analysis

    NARCIS (Netherlands)

    Moot, R.C.A.

    2002-01-01

    This book investigates the possible linguistic applications of proof nets, redundancy free representations of proofs, which were introduced by Girard for linear logic. We will adapt the notion of proof net to allow the formulation of a proof net calculus which is soundand complete for the

  5. Teaching Tennis for Net Success.

    Science.gov (United States)

    Young, Bryce

    1989-01-01

    A program for teaching tennis to beginners, NET (Net Easy Teaching) is described. The program addresses three common needs shared by tennis students: active involvement in hitting the ball, clearing the net, and positive reinforcement. A sample lesson plan is included. (IAH)

  6. Net4Care Ecosystem Website

    DEFF Research Database (Denmark)

    Christensen, Henrik Bærbak; Hansen, Klaus Marius; Rasmussen, Morten

    2012-01-01

    is a tele-monitoring scenario in which Net4Care clients are deployed in a gateway in private homes. Medical devices then connect to these gateways and transmit their observations to a Net4Care server. In turn the Net4Care server creates valid clinical HL7 documents, stores them in a national XDS repository...

  7. Farm Health and Safety

    Science.gov (United States)

    ... jobs in the United States. Farms have many health and safety hazards, including Chemicals and pesticides Machinery, ... equipment can also reduce accidents. Occupational Safety and Health Administration

  8. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ...This document withdraws a notice of proposed rulemaking, published in the Federal Register on October 15, 2009, that proposed amendments to title 19 of the Code of Federal Regulations to: preclude the filing of a 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 of a different claim for refund or drawback of tax under any provision of the Internal Revenue Code; and add a basic importation and entry bond condition to foster compliance with the amended drawback provision. The notice is being withdrawn to permit further consideration of the relevant issues involved in the proposed rulemaking.

  9. Nevada gaming: revenues and taxes (1945-95).

    Science.gov (United States)

    DePolo, R; Pingle, M

    1997-01-01

    In 1931, Nevada legalized casino gambling, an act which allowed its "gaming industry" to develop. Because many jurisdictions outside Nevada are now embracing legalized gambling as a path to a brighter economic future and because this proliferation presents Nevada with new challenges and opportunities, it is a good time to review the Nevada experience. Here, the focus is on gaming revenues and gaming tax collections during the 1945-95 period. We find that the growth rate of Nevada's gaming industry has slowed over time, with the relative importance of gaming in the Nevada economy peaking in the late 1970's. The Nevada economy has since been gradually diversifying, something which will increasingly pressure Nevadans to look for government revenue sources other than gaming if current levels of government services are to be maintained.

  10. Master Robotic Net

    Directory of Open Access Journals (Sweden)

    Vladimir Lipunov

    2010-01-01

    Full Text Available The main goal of the MASTER-Net project is to produce a unique fast sky survey with all sky observed over a single night down to a limiting magnitude of 19-20. Such a survey will make it possible to address a number of fundamental problems: search for dark energy via the discovery and photometry of supernovae (including SNIa, search for exoplanets, microlensing effects, discovery of minor bodies in the Solar System, and space-junk monitoring. All MASTER telescopes can be guided by alerts, and we plan to observe prompt optical emission from gamma-ray bursts synchronously in several filters and in several polarization planes.

  11. Art/Net/Work

    DEFF Research Database (Denmark)

    Andersen, Christian Ulrik; Lindstrøm, Hanne

    2006-01-01

    The seminar Art|Net|Work deals with two important changes in our culture. On one side, the network has become essential in the latest technological development. The Internet has entered a new phase, Web 2.0, including the occurrence of as ‘Wiki’s’, ‘Peer-2-Peer’ distribution, user controlled...... the praxis of the artist. We see different kinds of interventions and activism (including ‘hacktivism’) using the network as a way of questioning the invisible rules that govern public and semi-public spaces. Who ‘owns’ them? What kind of social relationships do they generate? On what principle...

  12. 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.

  13. Applying Revenue Management to the Reverse Supply Chain

    OpenAIRE

    Ferguson, Mark; Fleischmann, Moritz; Souza, Gilvan

    2008-01-01

    textabstractWe study the disposition decision for product returns in a closed-loop supply chain. Motivated by the asset recovery process at IBM, we consider two disposition alternatives. Returns may be either refurbished for reselling or dismantled for spare parts. Reselling a refurbished unit typically yields higher unit margins. However, demand is uncertain. A common policy in many firms is to rank disposition alternatives by unit margins. We show that a revenue management approach to the d...

  14. Hasilpedia: Transforming knowledge management at Inland Revenue Board of Malaysia

    OpenAIRE

    Intan Soraya Rosdi; Kok Wai Chew; Norhanadia Samsudin; Sokri Hassan

    2016-01-01

    This paper provides a working example of how technology plays an important role in knowledge management for the Malaysia’s federal tax collection agency, Inland Revenue Board of Malaysia (IRBM). The IRBM had successfully gone through a five year organizational transformation process that had resulted in significant performance improvements duly recognized by the Malaysian government. Led by its visionary Chief Executive Officer (CEO), various initiatives had been implemented, including those ...

  15. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2017-01-01

    This paper examines the performance of the two core classifications of airline ancillary revenues, which are unbundled products and commission based income. It also investigates the willingness of passengers to pay (WTP) for these services together with what type of ancillary items are acceptable at a particular price point. The study found that passengers value a narrow range of perceived ‘necessity’ products and services such as food and drink, checked baggage and seat assignment as opposed...

  16. Innovation in Hospital Revenues: Developing Retail Sales Channels.

    Science.gov (United States)

    Wright, Edward W; Marvel, Jon; Wright, Matthew K

    2017-12-20

    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.

  17. Helminth.net: expansions to Nematode.net and an introduction to Trematode.net

    Science.gov (United States)

    Martin, John; Rosa, Bruce A.; Ozersky, Philip; Hallsworth-Pepin, Kymberlie; Zhang, Xu; Bhonagiri-Palsikar, Veena; Tyagi, Rahul; Wang, Qi; Choi, Young-Jun; Gao, Xin; McNulty, Samantha N.; Brindley, Paul J.; Mitreva, Makedonka

    2015-01-01

    Helminth.net (http://www.helminth.net) is the new moniker for a collection of databases: Nematode.net and Trematode.net. Within this collection we provide services and resources for parasitic roundworms (nematodes) and flatworms (trematodes), collectively known as helminths. For over a decade we have provided resources for studying nematodes via our veteran site Nematode.net (http://nematode.net). In this article, (i) we provide an update on the expansions of Nematode.net that hosts omics data from 84 species and provides advanced search tools to the broad scientific community so that data can be mined in a useful and user-friendly manner and (ii) we introduce Trematode.net, a site dedicated to the dissemination of data from flukes, flatworm parasites of the class Trematoda, phylum Platyhelminthes. Trematode.net is an independent component of Helminth.net and currently hosts data from 16 species, with information ranging from genomic, functional genomic data, enzymatic pathway utilization to microbiome changes associated with helminth infections. The databases’ interface, with a sophisticated query engine as a backbone, is intended to allow users to search for multi-factorial combinations of species’ omics properties. This report describes updates to Nematode.net since its last description in NAR, 2012, and also introduces and presents its new sibling site, Trematode.net. PMID:25392426

  18. Evaluating expansion strategies for startup European Union dairy farm businesses.

    Science.gov (United States)

    McDonald, R; Shalloo, L; Pierce, K M; Horan, B

    2013-06-01

    A stochastic whole-farm simulation model was used to examine alternative strategies for new entrant dairy farmers to grow and develop dairy farm businesses in the context of European Union (EU) milk quota abolition in 2015. Six alternative strategies were compared: remain static, natural growth expansion, waiting until after EU milk quota abolition to expand, a full-scale expansion strategy without milk quotas and not incurring super levy penalties, a full-scale expansion strategy with milk quotas and incurring super levy penalties, and once-a-day milking until EU milk quota abolition, followed by full-scale expansion. Each discrete whole farm investment strategy was evaluated over a 15-yr period (2013-2027) using multiple financial stability and risk indicators, including overall discounted farm business profitability, net worth change, return on investment, and financial risk. The results of this study indicate that, although associated with increased risk, dairy farm expansion will ensure the future profitability of the farm business. Within the context of EU milk quotas until 2015, the most attractive expansion strategy is to increase cow numbers while avoiding super levy fines using once-a-day milking techniques, increasing to the full capacity of the dairy farm once milk quotas are removed. In contrast, the results also indicate that dairy farms that remain static will experience a significant reduction in farm profitability in the coming year due to production cost inflation. Cash flow deficits were observed during the initial year of expansion and, therefore, rapidly expanding dairy farm businesses require a significant cash reserve to alleviate business risk during the initial year of expansion. The results of this analysis also indicate that dairy farm businesses that expand using lower cost capital investments and avoid milk quota super levy fines significantly reduce the financial risks associated with expansion. Copyright © 2013 American Dairy Science

  19. NETS FOR PEACH PROTECTED CULTIVATION

    Directory of Open Access Journals (Sweden)

    Evelia Schettini

    2012-06-01

    Full Text Available The aim of this paper was to investigate the radiometric properties of coloured nets used to protect a peach cultivation. The modifications of the solar spectral distribution, mainly in the R and FR wavelength band, influence plant photomorphogenesis by means of the phytochrome and cryptochrome. The phytochrome response is characterized in terms of radiation rate in the red wavelengths (R, 600-700 nm to that in the farred radiation (FR, 700-800 nm, i.e. the R/FR ratio. The effects of the blue radiation (B, 400-500 nm is investigated by the ratio between the blue radiation and the far-red radiation, i.e. the B/FR ratio. A BLUE net, a RED net, a YELLOW net, a PEARL net, a GREY net and a NEUTRAL net were tested in Bari (Italy, latitude 41° 05’ N. Peach trees were located in pots inside the greenhouses and in open field. The growth of the trees cultivated in open field was lower in comparison to the growth of the trees grown under the nets. The RED, PEARL, YELLOW and GREY nets increased the growth of the trees more than the other nets. The nets positively influenced the fruit characteristics, such as fruit weight and flesh firmness.

  20. 75 FR 21150 - Proposed Collection; Comment Request for Revenue Procedure 2006-50

    Science.gov (United States)

    2010-04-22

    ...: Direct all written comments to Steve Bronson, Internal Revenue Service, room 6129, 1111 Constitution... substantiated for purposes of Internal Revenue Code Sec. 170(n), as enacted by the American Jobs Creation Act of...

  1. Olfactory Behaviour in Farm Animals

    NARCIS (Netherlands)

    Clouard, C.M.; Bolhuis, J.E.

    2017-01-01

    This chapter presents several examples of how olfactory information and farming conditions affects the behaviour of farm animals and presents opportunities to improve the welfare and production of farm animals by making use of odours and olfaction.

  2. Programming for Modern Farm Women.

    Science.gov (United States)

    Jones-Webb, Jeannette; Nickols, Sharon Y.

    1984-01-01

    A survey of young Oklahoma farm women showed them coping with family responsibilities, on-farm work, and off-farm work. Extension programing should be geared to helping them balance these roles successfully. (SK)

  3. Controlled Traffic Farming

    OpenAIRE

    Controlled Traffic Farming Europe

    2011-01-01

    Metadata only record Controlled Traffic Farming (CTF) is a farming method used to reduce soil compaction, decrease inputs, and improve soil structure when coupled with reduced-till or no-till practices. This practices utilizes permanent traffic/wheel zones to limit soil compaction to a specific area. This website provides practical information on CTF, case studies, workshops, and links to additional resources.

  4. Occupational Hazards of Farming

    OpenAIRE

    White, Gill; Cessna, Allan

    1989-01-01

    A number of occupational hazards exist for the farmer and farm worker. They include the hazards of farm machinery, biologic and chemical hazards, and social and environmental stresses. Recognizing of these hazards will help the family physician care for farmers and their families.

  5. Occupational Hazards of Farming

    Science.gov (United States)

    White, Gill; Cessna, Allan

    1989-01-01

    A number of occupational hazards exist for the farmer and farm worker. They include the hazards of farm machinery, biologic and chemical hazards, and social and environmental stresses. Recognizing of these hazards will help the family physician care for farmers and their families. PMID:21248929

  6. Wind Farm Wake

    DEFF Research Database (Denmark)

    Hasager, Charlotte Bay; Karagali, Ioanna; Volker, Patrick

    2017-01-01

    On 25 January 2016 at 12:45 UTC several photographs of the offshore wind farm Horns Rev 2 were taken by helicopter pilot Gitte Lundorff with an iPhone. A very shallow layer of fog covered the sea. The photos of the fog over the sea dramatically pictured the offshore wind farm wake. Researchers got...

  7. Women as Farm Labor.

    Science.gov (United States)

    Reimer, Bill

    1986-01-01

    Women's participation in family farm labor has been underestimated. A study of small farms in rural Quebec during 1978 measured laborer characteristics, time spent on activities, distribution of responsibility, and extent of household production. Results indicate that women's direct and indirect contributions must be integrated into agricultural…

  8. Not Your Family Farm

    Science.gov (United States)

    Tenopir, Carol; Baker, Gayle; Grogg, Jill E.

    2007-01-01

    The information industry continues to consolidate, just as agribusiness has consolidated and now dominates farming. Both the family farm and the small information company still exist but are becoming rarer in an age of mergers, acquisitions, and increased economies of scale. Small companies distinguish themselves by high quality, special themes,…

  9. Modely sieťového revenue manažmentu

    OpenAIRE

    Veselová, Erika

    2012-01-01

    The progress in information and communication technologies, together with scientific pro-gress in economics, statistics and operational research, influenced the rapid development of process understanding, and estimation and prediction of customer demand, in real-time revenue management. The aim of this work was the detailed description of the essential principles to be included in the business strategy in order to maximize revenue. Network revenue management models seek to maximize revenue wh...

  10. Determining the revenue contribution of logistics customer service improvements: a multi criteria decision making approach

    OpenAIRE

    Wessely, Philip; Hofmann, Erik

    2014-01-01

    In operations and service management generating revenues is as important as reducing costs. Although logistics customer service is an important measure for executives, little research has been conducted to quantify the extent to which improvements of service levels contribute to a company's revenues. The paper applies existing fuzzy-based methods to monetarily determine the revenue contribution of logistics customer service. A logistics customer service-revenue curve and its influencing param...

  11. More biodiversity on organic farms?

    OpenAIRE

    Winqvist, Camilla

    2012-01-01

    Plants benefit from organic farming, particularly plants that are insect pollinated, annuals and rare. Around 20 percent greater diversity has been found on organic farms, when compared to conventional farms. Yet no difference was found between farms that had newly conver - ted to organic farming and those that had been organic for longer. Plant diversity benefited immediately from the change in farming system. This was down to ceasing to use herbicides, growing a wider variety of crops on th...

  12. 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.

  13. An Analysis of Local Education Foundations as Alternative Revenue Streams for Public School Districts

    Science.gov (United States)

    Busch, Douglas M.

    2012-01-01

    As school district revenues are reduced by state allocating agencies, local school district administrators and school boards frequently evaluate alternative sources of possible revenue. One emerging source of revenue that many school districts explore is a local education foundation. Local education foundations are 501(c)(3) nonprofit…

  14. 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.

  15. 30 CFR 201.100 - Responsibilities of the Associate Director for Minerals Revenue Management.

    Science.gov (United States)

    2010-07-01

    ... 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 Responsibilities of the Associate Director for Minerals Revenue Management. The Associate Director is responsible...

  16. 77 FR 13389 - Art Advisory Panel of the Commissioner of Internal Revenue

    Science.gov (United States)

    2012-03-06

    ... INFORMATION CONTACT: Ruth Vriend, C:AP:P&V:ART, 1099 14th Street NW., Room 4200E, Washington, DC 20005... Internal Revenue Service Art Advisory Panel of the Commissioner of Internal Revenue AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of determination of necessity for renewal of the Art Advisory...

  17. 5 CFR 2634.1002 - Role of the Internal Revenue Service.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Role of the Internal Revenue Service. 2634.1002 Section 2634.1002 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS... Divestiture § 2634.1002 Role of the Internal Revenue Service. The Internal Revenue Service (IRS) has...

  18. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Science.gov (United States)

    2010-10-01

    ... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2010-10-01 2010-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

  19. 49 CFR 232.505 - Pre-revenue service acceptance testing plan.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 4 2010-10-01 2010-10-01 false Pre-revenue service acceptance testing plan. 232... § 232.505 Pre-revenue service acceptance testing plan. (a) General; submission of plan. Except as... its system the operating railroad or railroads shall submit a pre-revenue service acceptance testing...

  20. 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...

  1. 47 CFR 54.805 - Zone and study area above benchmark revenues calculated by the Administrator.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Zone and study area above benchmark revenues... Mechanism § 54.805 Zone and study area above benchmark revenues calculated by the Administrator. (a) The following steps shall be performed by the Administrator to determine Zone Above Benchmark Revenues for each...

  2. 77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

    Science.gov (United States)

    2012-07-13

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

  3. 77 FR 65937 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2012-10-31

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Council to the Internal Revenue Service; Meeting AGENCY: Internal Revenue... Refund Fraud and Identity Theft While Continuing to Balance Compliance and Tax Enforcement, Streamling...

  4. 75 FR 21149 - Proposed Collection; Comment Request for Revenue Procedure 2006-54

    Science.gov (United States)

    2010-04-22

    ... Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2006- 54 AGENCY...-54, Procedures for Requesting Competent Authority Assistance Under Tax Treaties. DATES: Written... Authority Assistance Under Tax Treaties. OMB Number: 1545-2044. Revenue Procedure Number: Rev. Proc. 2006-54...

  5. 78 FR 40826 - Proposed Collection; Comment Request for Revenue Procedure 2006-54

    Science.gov (United States)

    2013-07-08

    ... Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2006- 54 AGENCY...-54, Procedures for Requesting Competent Authority Assistance Under Tax Treaties. DATES: Written... Authority Assistance Under Tax Treaties. OMB Number: 1545-2044. Revenue Procedure Number: Rev. Proc. 2006-54...

  6. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt; Kristensen, Lars Michael

    studies that illustrate the practical use of CPN modelling and validation for design, specification, simulation, verification and implementation in various application domains. Their presentation primarily aims at readers interested in the practical use of CPN. Thus all concepts and constructs are first......Coloured Petri Nets (CPN) is a graphical language for modelling and validating concurrent and distributed systems, and other systems in which concurrency plays a major role. The development of such systems is particularly challenging because of inherent intricacies like possible nondeterminism...... and the immense number of possible execution sequences. In this textbook, Jensen and Kristensen introduce the constructs of the CPN modelling language and present the related analysis methods in detail. They also provide a comprehensive road map for the practical use of CPN by showcasing selected industrial case...

  7. 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.

  8. Revenue generation in the information era: Opportunities and challenges

    Directory of Open Access Journals (Sweden)

    Sreelata Jonnalagedda

    2011-03-01

    Full Text Available In an information economy, innovative revenue generating models are as critical for the sustenance of a firm as is bringing cutting edge technology to the market. In its first part, this article surveys the characteristics of the information goods market and identifies the opportunities and challenges that the information era presents. Further, it surveys the existing business models for information goods and maps them to the market characteristics to arrive at the viability of these models. The second part of the article presents the views and experiences of a panel of practitioners who face these challenges in the field of information goods.

  9. Observing farming systems

    DEFF Research Database (Denmark)

    Noe, Egon; Alrøe, Hugo Fjelsted

    2012-01-01

    of analysis from individual farmers to communication and social relations. This is where Luhmann’s social systems theory can offer new insights. Firstly, it can help observe and understand the operational closure and system logic of a farming system and how this closure is produced and reproduced. Secondly......In Denmark, agriculture is becoming increasingly specialised, and more and more actors are becoming involved in farm decision making. These trends are more or less pronounced in other European countries as well. We therefore find that to understand modern farming systems, we have to shift the focus...

  10. ANALYSIS OF MILK PRODUCTION AND ECONOMIC EFFICIENCY IN DAIY FARMS

    Directory of Open Access Journals (Sweden)

    AGATHA POPESCU

    2009-05-01

    Full Text Available The paper aimed to present some aspects regarding milk production and farm size and their relationship to economic efficiency in dairy farming. For this purpose, three variants of hers size have been taken into consideration as follows: F1– raising 12 dairy cows whose milk yield is 3,500 kg /cow/lactation; F2- raising 50 dairy cows whose milk yield is 5,000 kg /cow and year and F3 – rearing 150 dairy cows, producing 6,000 kg milk per cow/year. For each variant, the following economic parameters have been determined: gross product, variable costs, fixed costs, gross margin, gross and net profit, profit rate and other specific indicators of economic efficiency such as: milk yield, milk cost, cost /cow/year, profit/cow, profit rate /cow, income /cow, profit/farm and profit rate at farm level. In conclusion, the higher the farm size and milk yield, the higher gross margin, net profit and profit rate

  11. Analysis of Goat Farming on Integrated Farming System in Banyumas

    OpenAIRE

    NN Hidayat

    2007-01-01

    The objective of this research were : 1) to find out the income generated from goat farming and its contribution to farmer income in several farming combination, 2) to find out the economic efficiency in goat farming with paddy and fish production, 3) to determine factors affecting level of production and income in different farming system, partially and aggregately, and 4) to determine the best combination of farming which generated maximum income. Household farmer survey method was performe...

  12. Rainfed farming systems

    National Research Council Canada - National Science Library

    Tow, P. G

    2011-01-01

    "While agriculturists need a good grasp of the many separate aspects of agriculture, it is essential that they also understand the functioning of farming systems as a whole and how they can be best managed...

  13. Farm-made aquafeeds

    National Research Council Canada - National Science Library

    New, Michael B; Tacon, Albert G. J; Csavas, I

    1995-01-01

    .... Five other working papers are on economics, the selection of equipment, feed ingredients, formulation and on-farm management and supplementary feeding in semi-intensive aquaculture, all directed...

  14. Agriculture: Organic Farming

    Science.gov (United States)

    Organic Farming - Organically grown food is food grown and processed using no synthetic fertilizers or pesticides. Pesticides derived from natural sources (such as biological pesticides) may be used in producing organically grown food.

  15. Countermeasures against viral diseases of farmed fish.

    Science.gov (United States)

    Kibenge, Frederick S B; Godoy, Marcos G; Fast, Mark; Workenhe, Samuel; Kibenge, Molly J T

    2012-09-01

    Farmed fish provide an increasing fraction of the human food supply, and are of major economic importance in many countries. As in the case of terrestrial agriculture, bringing together large numbers of animals of a single species (i.e., monoculture) increases the risk of infectious disease outbreaks, including viral infections. Aquaculture, in which farmed fish are kept at high population densities in close proximity with wild fish reservoirs, is ideal for the emergence of wild-type pathogens that exist benignly in local wild fish and/or the spreading of aquatic pathogens to wild fish that enter into or come into close proximity with net cages and with fish escaping from them. This paper provides a general review for the nonspecialist of viral diseases of farmed fish and how they could be prevented or treated. It has five principal objectives: (1) to provide an update on the most important and emerging viral diseases of salmonid aquaculture; (2) to review general aspects of innate antiviral defense against virus infections in fish, including recent advances in antiviral signaling; (3) to discuss current principles and practices of vaccinating fish; (4) to review antiviral drugs that have activity against viruses of farmed fish, and current barriers to employing them in aquaculture; and (5) to discuss the growing use of "functional feeds" in salmonid aquaculture to mitigate viral diseases. In conclusion, despite the challenging aquatic environment, it is expected that well thought-out combinations of vaccination and immunostimulants and/or antiviral drugs could provide solid protection against viral diseases of farmed fish. Copyright © 2012 Elsevier B.V. All rights reserved.

  16. Service Provider Revenue Dependence of Offered Number of Service Classes

    Directory of Open Access Journals (Sweden)

    V. S. Aćimović-Raspopović

    2011-06-01

    Full Text Available In this paper possible applications of responsive pricing scheme and Stackelberg game for pricing telecommunication services with service provider as a leader and users acting as followers are analyzed. We have classified users according to an elasticity criterion into inelastic, partially elastic and elastic users. Their preferences are modelled through utility functions, which describe users’ sensitivity to changes in the quality of service and price. In the proposed algorithm a bandwidth management server is responsible for performing automatic optimal bandwidth allocation to each user’s session while maximizing its expected utility and the overall service provider’s revenue. The pricing algorithm is used for congestion control and more efficient network capacity utilization. We have analyzed different scenarios of the proposed usage-based pricing algorithm. Particularly, the influence of the number of service classes on price setting in terms of service provider’s revenue and total users’ utility maximization are discussed. The model is verified through numerous simulations performed by software that we have developed for that purpose.

  17. Practice revenue and cost distribution for ophthalmology, 1988 to 1993.

    Science.gov (United States)

    Khadem, J; Frenkel, M; Do, C

    1996-05-01

    As opthalmologists need to better manage their practices, information regarding distribution of practice costs becomes more relevant. In this study, we compare revenues and costs from published sources to determine changes over time and across surveys. We also evaluate the reliability and validity of these statistics. Data were obtained from the Health Care Financing Administration (for 1988), the American Medical Association (for 1988, 1990, 1992, and 1993), and the Medical Group Management Association (for 1988, 1990, 1992, and 1993) and were compared across years and surveys. We found large differences among the surveys in both dollar amounts and percentages of total revenue for some of the reported cost categories. Analysis of the data over time showed less of a decline in physician earnings than expected, although there were large increases in the category "other costs." We found considerable divergence among the statistical results. Opthalmologists, public policymakers, and managed care organizations must exercise great caution in interpreting such data and in applying their findings to individual ophthalmic practices and practitioners.

  18. Investing EU ETS auction revenues into energy savings

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-05-15

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

  19. Regional Differentiation of Revenues Collected by Local Governments of Lithuania

    Directory of Open Access Journals (Sweden)

    Romualdas Ginevičius

    2014-06-01

    Full Text Available The article focuses on the issue of municipal funding from revenues collected by local governments and the state budget of Lithuania. In addition, it offers an evaluation of the Lithuanian practice in this field, discusses used methodological approaches and overviews practical experience of other countries as well as the relevant theory. Furthermore, it considers theoretical issues of local tax and tax distribution between levels of local government. Finally, it gives general principles of tax distribution and administration. The results of this investigation point to fundamental problems, relating the misbalance in funding of local governments with regional differentiation. The growth in disparities of municipal revenues demands a better redistribution of income, which includes an increasing amount of grants. However, the current system used for funding of local governments limits possible solutions that could address these problems. It should be considered that in 2009–2013, the lowest amount of municipal income per resident was identified in Vilnius County; whereas the highest amount was found in Utena (2009, Alytus (2010–2012 and Šiauliai (2013 counties.

  20. Ashes for organic farming

    OpenAIRE

    Kousa, T.; Heinonen, M; Suoniitty, T.; Peltonen, K

    2013-01-01

    Nowadays only eight percent of the cultivated field area is used for organic farming. The Ministry of Agriculture and Forestry has published the guidelines for the program of organic farming to diversify the supply and the consumption of organic food. The aim is to increase organically arable land to 20% by the year 2020.The demand of organic fertilizer products is strongly increasing. Interest in forestry by-products (ash, bark, zero fiber, etc.) for use in organic production has recently be...

  1. NORCOWE Reference Wind Farm

    DEFF Research Database (Denmark)

    Bak, Thomas; Graham, Angus

    2015-01-01

    Offshore wind farms are complex systems, influenced by both the environment (e.g. wind, waves, current and seabed) and the design characteristics of the equipment available for installation (e.g. turbine type, foundations, cabling and distance to shore). These aspects govern the capital...... and operating expenditures, which, along with the energy produced, determine the cost of energy. A better system-level understanding of wind farms is hence of critical importance to the wind-energy industry....

  2. Climate change adaptability of cropping and farming systems for Europe

    DEFF Research Database (Denmark)

    Justes, Eric; Rossing, Walter; Vermue, Anthony

    Introduction: Prospective studies showed that the European agriculture will be impacted by climate change (CC) with different effects depending on the geographic region. The ERA-Net+ project Climate-CAFE (call of FACCE-JPI) aims to improve the “adaptive capacity” of arable and forage based farming...... systems to CC through a gradient of adaptation strategies. Methods: The adaptation strategies are evaluated at cropping and farming systems as well as regional levels for nine “Adaptation Pilots” along a North-South climate gradient in the EU. Three categories of strategies are evaluated: i) Resistance...

  3. 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.

  4. Summary of Data Farming

    Directory of Open Access Journals (Sweden)

    Gary Horne

    2016-03-01

    Full Text Available Data Farming is a process that has been developed to support decision-makers by answering questions that are not currently addressed. Data farming uses an inter-disciplinary approach that includes modeling and simulation, high performance computing, and statistical analysis to examine questions of interest with a large number of alternatives. Data farming allows for the examination of uncertain events with numerous possible outcomes and provides the capability of executing enough experiments so that both overall and unexpected results may be captured and examined for insights. Harnessing the power of data farming to apply it to our questions is essential to providing support not currently available to decision-makers. This support is critically needed in answering questions inherent in the scenarios we expect to confront in the future as the challenges our forces face become more complex and uncertain. This article was created on the basis of work conducted by Task Group MSG-088 “Data Farming in Support of NATO”, which is being applied in MSG-124 “Developing Actionable Data Farming Decision Support for NATO” of the Science and Technology Organization, North Atlantic Treaty Organization (STO NATO.

  5. Linear Logic on Petri Nets

    DEFF Research Database (Denmark)

    Engberg, Uffe Henrik; Winskel, Glynn

    This article shows how individual Petri nets form models of Girard's intuitionistic linear logic. It explores questions of expressiveness and completeness of linear logic with respect to this interpretation. An aim is to use Petri nets to give an understanding of linear logic and give some apprai...

  6. Reference Guide Microsoft.NET

    NARCIS (Netherlands)

    Zee M van der; Verspaij GJ; Rosbergen S; IMP; NMD

    2003-01-01

    Developers, administrators and managers can get more understanding of the .NET technology with this report. They can also make better choices how to use this technology. The report describes the results and conclusions of a study of the usability for the RIVM of this new generation .NET development

  7. Net neutrality and audiovisual services

    NARCIS (Netherlands)

    van Eijk, N.; Nikoltchev, S.

    2011-01-01

    Net neutrality is high on the European agenda. New regulations for the communication sector provide a legal framework for net neutrality and need to be implemented on both a European and a national level. The key element is not just about blocking or slowing down traffic across communication

  8. Assessing health workers’ revenues and coping strategies in Nigeria — a mixed-methods study

    Science.gov (United States)

    2013-01-01

    Background The setting of realistic performance-based financing rewards necessitates not just knowledge of health workers’ salaries, but of the revenue that accrues from their additional income-generating activities. This study examined the coping mechanisms of health workers in the public health sector of Nasarawa and Ondo states in Nigeria to supplement their salaries and benefits; it also estimated the proportionate value of the revenues from those coping mechanisms in relation to the health workers’ official incomes. Methods This study adopted a mixed-methods approach, consisting of semi-structured interviews, a review of policy documents, a survey using self-administered questionnaires, and the randomized response technique (RRT). In all, 170 health workers (86 in Ondo, 84 in Nasarawa) participated in the survey. In-depth interviews were conducted with 24 health workers (12 per state) and nine policy makers from both states. Results The health workers perceived their salaries as inadequate, though most policy makers differed in this assessment. There appeared to be a considerable expenditure–income disparity among the respondents. Approximately 56% (n = 93) of the study population reported having additional earning arrangements: most reported non-medical activities such as farming and trading, but private practice was also frequently reported. Half of the respondents with additional earning arrangements stated that their income from those activities was the equivalent of half or more of their monthly salaries. Specifically, 35% (n = 32) said that they earned about half of their official monthly salaries and 15% (n = 14) reported earning the same or more than their monthly salaries from these activities. Other coping mechanisms used by the health workers included prioritizing activities that enabled the earning of per diems, collecting informal payments and gifts from patients, and pilfering drugs from facilities. Conclusions Predatory and non

  9. The Cornell Net Carbohydrate and Protein System model for evaluating herd nutrition and nutrient excretion

    National Research Council Canada - National Science Library

    Fox, D.G; Tedeschi, L.O; Tylutki, T.P; Russell, J.B; Van Amburgh, M.E; Chase, L.E; Pell, A.N; Overton, T.R

    2004-01-01

    .... The Cornell Net Carbohydrate and Protein System (CNCPS) is a mathematical model to evaluate diet and animal performance that was developed from basic principles of rumen function, microbial growth, feed digestion and passage and animal physiology. By accounting for farm-specific management, environmental and feed characteristics, more ...

  10. Determinants of Organic Farming Conversion

    OpenAIRE

    De Cock, Lieve

    2005-01-01

    In this paper the behavioural change framework of Ajzen and Fishbein is used to explore whether attitudes towards organic farming, the perceived social pressure of the environment and the perceived feasibility of organic farming standards on the farm determine the willingness of farmers to convert to organic farming methods. These variables together with the business and personal objectives and the organic farming information seeking behaviour of the farmer were used in an ordinal regression ...

  11. A Small Universal Petri Net

    Directory of Open Access Journals (Sweden)

    Dmitry A. Zaitsev

    2013-09-01

    Full Text Available A universal deterministic inhibitor Petri net with 14 places, 29 transitions and 138 arcs was constructed via simulation of Neary and Woods' weakly universal Turing machine with 2 states and 4 symbols; the total time complexity is exponential in the running time of their weak machine. To simulate the blank words of the weakly universal Turing machine, a couple of dedicated transitions insert their codes when reaching edges of the working zone. To complete a chain of a given Petri net encoding to be executed by the universal Petri net, a translation of a bi-tag system into a Turing machine was constructed. The constructed Petri net is universal in the standard sense; a weaker form of universality for Petri nets was not introduced in this work.

  12. 26 CFR 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years...

    Science.gov (United States)

    2010-04-01

    ... the cash receipts and disbursements method of accounting in making his income tax returns. F's books... on the farm, $200 from the sale of livestock raised on the farm and not held for breeding or dairy... accounting in making his income tax returns. C had actual net earnings from self-employment, computed in...

  13. Calculating carbon budgets of wind farms on Scottish peatlands

    Directory of Open Access Journals (Sweden)

    D.R. Nayak

    2010-04-01

    Full Text Available The reliability of calculation methods for the carbon emission savings to be achieved in Scotland by replacing power generated from fossil fuels (and other more conventional sources with that produced by large-scale wind farm developments is a cause for concern, largely in relation to wind farms sited on peatlands. Scottish Government policy is to deliver renewable energy without environmental harm, and to meet biodiversity objectives including the conservation of designated wildlife sites and important habitats such as peatlands. The implications for carbon emissions of developing a wind farm are, therefore, just one aspect of the suite of considerations that the planning system takes into account. This paper presents a simple methodology for prospectively calculating the potential carbon emission savings to be realised by developing wind farms on peatland, forestland or afforested peatland. The total carbon emission savings of an individual wind farm are estimated by accounting emissions from the power source that will be replaced by wind power against: loss of carbon due to production, transportation, erection, operation and dismantling of the wind farm components (the infrastructure overhead; loss of carbon due to backup power generation; loss of carbon stored in peat and forest; loss of carbon-fixing potential of peatland and forest; and carbon savings due to habitat improvement. Most of the carbon losses are determined by national infrastructure, but those from peat soil and plants are influenced by site selection and management practices. The extent of drainage around each constructed element of the wind farm is a major factor for greenhouse gas emissions. Consideration of an example site with a low extent of drainage, where management practices that minimise net carbon losses (e.g. undrained floating roads, habitat improvement and site restoration on decommissioning were used indicates that emissions from the soil and plants may cancel

  14. Non-Cooperative Regulation Coordination Based on Game Theory for Wind Farm Clusters during Ramping Events

    DEFF Research Database (Denmark)

    Qi, Yongzhi; Liu, Yutian; Wu, Qiuwei

    2017-01-01

    With increasing penetration of wind power in power systems, it is important to track scheduled wind power output as much as possible during ramping events to ensure security of the system. In this paper, a non‐cooperative coordination strategy based on the game theory is proposed for the regulation...... of wind farm clusters (WFCs) in order to track scheduled wind power of the WFC during ramping events. In the proposed strategy, a non‐cooperative game is formulated and wind farms compete to provide regulation to the WFC during ramping events. A regulation revenue function is proposed to evaluate...

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

    Directory of Open Access Journals (Sweden)

    Luis Mª Abadie

    2016-10-01

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

  16. Optimization Model for Mitigating Global Warming at the Farm Scale: An Application to Japanese Rice Farms

    Directory of Open Access Journals (Sweden)

    Kiyotaka Masuda

    2016-06-01

    Full Text Available In Japan, greenhouse gas emissions from rice production, especially CH4 emissions in rice paddy fields, are the primary contributors to global warming from agriculture. When prolonged midseason drainage for mitigating CH4 emissions from rice paddy fields is practiced with environmentally friendly rice production based on reduced use of synthetic pesticides and chemical fertilizers, Japanese rice farmers can receive an agri-environmental direct payment. This paper examines the economic and environmental effects of the agri-environmental direct payment on the adoption of a measure to mitigate global warming in Japanese rice farms using a combined application of linear programming and life cycle assessment at the farm scale. Eco-efficiency, which is defined as net farm income divided by global warming potential, is used as an integrated indicator for assessing the economic and environmental feasibilities. The results show that under the current direct payment level, the prolonged midseason drainage technique does not improve the eco-efficiency of Japanese rice farms because the practice of this technique in environmentally friendly rice production causes large economic disadvantages in exchange for small environmental advantages. The direct payment rates for agri-environmental measures should be determined based on the condition that environmentally friendly agricultural practices improve eco-efficiency compared with conventional agriculture.

  17. Factors affecting revenue from the management of pelvis and acetabulum fractures.

    Science.gov (United States)

    Vallier, Heather A; Cureton, Beth Ann; Patterson, Brendan M

    2013-05-01

    The purpose was to define charges and reimbursement in the management of pelvis and acetabulum fractures and to identify opportunities for revenue enhancement. Retrospective review. Level 1 trauma center. Four hundred sixty-five patients with 210 pelvic ring injuries and 285 acetabulum fractures. All fractures were treated surgically. Professional and facility charges and collections were determined for each patient. Costs of care and profitability were calculated for patients with isolated pelvis or acetabulum fractures. : Definitive fixation was ≤ 24 hours of injury in 35% and >72 hours in 24%. Mean hospital length of stay (LOS) was 9.2 days, with mean 3.1 days in the intensive care unit (ICU). Mean facility charges were $51,069 with collections of $22,702 (44%). Mean orthopaedic professional charges were $20,184 with collections of $4629 (23%). Combined pelvis and acetabulum fractures had the highest facility collection rates (49%) with lower professional collections (21%) versus isolated fractures (25%, P = 0.03). The payer mix had significantly more commercial (27%), managed care (27%), and Bureau of Worker's Compensation (10%) versus the entire hospital, despite progressively more patients with Medicaid or no insurance during the study. Uninsured patients were significantly younger with lower injury severity score. Fractures managed definitively ≤ 24 hours had shorter LOS, shorter ICU stay, and fewer complications, with mean net facility revenue over costs of $2376. Longer LOS due to complications increased initial hospital costs by a mean of $14,829. Patients with multiple injuries generated higher facility charges and collection rates. Professional collection rates were lower in patients with more than 1 surgical procedure in the same setting. Trauma patients were more likely to have commercial, managed care, and Bureau of Worker's Compensation insurance versus the entire hospital. Fractures managed definitively within 24 hours were associated with

  18. High-level Petri Nets

    DEFF Research Database (Denmark)

    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...... of low-level Petri nets - while, on the other hand, they still offer a wide range of analysis methods and tools. The step from low-level nets to high-level nets can be compared to the step from assembly languages to modern programming languages with an elaborated type concept. In low-level nets...... there is only one kind of token and this means that the state of a place is described by an integer (and in many cases even by a boolean). In high-level nets each token can carry a complex information/data - which, e.g., may describe the entire state of a process or a data base. Today most practical...

  19. 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.

  20. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

    Products that are not recycled at the end of their life increasingly damage the environment. In a collection - remanufacturing scheme, these end-of-life products can generate new profits. Designed on the personal computers industry, this study defines an analytical model used to explore...... the implications of recycling on the reverse supply chain from an efficiency perspective for all participants in the process. The cases considered for analysis are the two- and three-echelon supply chains, where we first look at the decentralized reverse setting followed by the coordinated setting through...... implementation of revenue sharing contract. We define customer willingness to return obsolete units as a function of the discount offered by the retailer in exchange for recycling devices with a remanufacturing value. The results show that performance measures and total supply chain profits improve through...

  1. Management of Oil Revenues: Has That of Azerbaijan Been Prudent?

    Directory of Open Access Journals (Sweden)

    Sarvar Gurbanov

    2017-06-01

    Full Text Available To help explain the common failure of oil or other natural resource exporting countries to diversify into industry, it has been common to trace this failure to real exchange rate appreciation. This has also been done in Azerbaijan. However, because Azerbaijan has devoted so much of its oil revenues to government investment, Azerbaijan provides a suitable case for examining an alternative link through government investment. This study applies the ARDL cointegration method to quarterly time series data on oil prices, government capital formation, non-oil exports and non-oil GDP to estimate the long run relationships linking oil prices to government investment expenditures and further to generation of non-oil GDP. The results show that despite the massive government investment expenditures, extremely little non-oil production of the tradable type has been generated, calling attention to the need for policy reform.

  2. Increasing the revenue from lignocellulosic biomass: Maximizing feedstock utilization.

    Science.gov (United States)

    Alonso, David Martin; Hakim, Sikander H; Zhou, Shengfei; Won, Wangyun; Hosseinaei, Omid; Tao, Jingming; Garcia-Negron, Valerie; Motagamwala, Ali Hussain; Mellmer, Max A; Huang, Kefeng; Houtman, Carl J; Labbé, Nicole; Harper, David P; Maravelias, Christos; Runge, Troy; Dumesic, James A

    2017-05-01

    The production of renewable chemicals and biofuels must be cost- and performance- competitive with petroleum-derived equivalents to be widely accepted by markets and society. We propose a biomass conversion strategy that maximizes the conversion of lignocellulosic biomass (up to 80% of the biomass to useful products) into high-value products that can be commercialized, providing the opportunity for successful translation to an economically viable commercial process. Our fractionation method preserves the value of all three primary components: (i) cellulose, which is converted into dissolving pulp for fibers and chemicals production; (ii) hemicellulose, which is converted into furfural (a building block chemical); and (iii) lignin, which is converted into carbon products (carbon foam, fibers, or battery anodes), together producing revenues of more than $500 per dry metric ton of biomass. Once de-risked, our technology can be extended to produce other renewable chemicals and biofuels.

  3. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

    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...... the central government imposed tax limitations on municipalities in 2009, makes two contributions. First, it probes the empirical domain of the US findings. Second, it constitutes an empirical testing ground where endogeneity is not a pressing concern. In the USA, TELs are often self-imposed either by local...... legislatures or by citizens through voter initiatives, which may bias the correlation between TELs and tax rates. We analyze a dataset of all Danish municipalities from 2007–2011 and demonstrate that TELs do indeed stop taxes from increasing but also confirm the findings from the TEL literature that entities...

  4. Increasing the revenue from lignocellulosic biomass: Maximizing feedstock utilization

    Science.gov (United States)

    Alonso, David Martin; Hakim, Sikander H.; Zhou, Shengfei; Won, Wangyun; Hosseinaei, Omid; Tao, Jingming; Garcia-Negron, Valerie; Motagamwala, Ali Hussain; Mellmer, Max A.; Huang, Kefeng; Houtman, Carl J.; Labbé, Nicole; Harper, David P.; Maravelias, Christos T.; Runge, Troy; Dumesic, James A.

    2017-01-01

    The production of renewable chemicals and biofuels must be cost- and performance- competitive with petroleum-derived equivalents to be widely accepted by markets and society. We propose a biomass conversion strategy that maximizes the conversion of lignocellulosic biomass (up to 80% of the biomass to useful products) into high-value products that can be commercialized, providing the opportunity for successful translation to an economically viable commercial process. Our fractionation method preserves the value of all three primary components: (i) cellulose, which is converted into dissolving pulp for fibers and chemicals production; (ii) hemicellulose, which is converted into furfural (a building block chemical); and (iii) lignin, which is converted into carbon products (carbon foam, fibers, or battery anodes), together producing revenues of more than $500 per dry metric ton of biomass. Once de-risked, our technology can be extended to produce other renewable chemicals and biofuels. PMID:28560350

  5. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

    Diagnostic cytology is a useful, noninvasive test with practical foundations in high-quality medicine and applications to practice building. Cytology will generate practice revenue whether assessed in-house or sent to a clinical pathologist. Thorough in-house evaluation is adequate in some cases, but expert opinion is important in many cases. Specimen slides should at least be reviewed in-house for assessment of cellularity and potential artifacts before submission to a reference laboratory. Reference laboratories also provide special stains and advanced molecular diagnostics to help further characterize many neoplastic processes, search for organisms, identify pigments, and address other important aspects of the lesion. Copyright © 2013 Elsevier Inc. All rights reserved.

  6. Interactive Multimedia Reports: Innovation, Production and Advertising Revenue

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

    Full Text Available Interactive multimedia reporting is an innovative format in web journalism which has been generating substantial advertising revenue. As of 2013, major media organizations have been investing in this kind of production. Its sophisticated layout and audiovisual and interactive elements have led us to investigate how this production process works. Through in-depth interviews with editors from the Folha Group and Estado Group, we were able to determine that there is a different production process at work here, one conducted by teams of journalists proficient in multiple mediums, working together with other techno-actors. These teams and their work are in turn influenced by factors outside of journalism itself such as the increase in mobile device usage for user consumption, and monitoring specific audience approval ratings for this type of production.

  7. Pro asynchronous programming with .NET

    CERN Document Server

    Blewett, Richard; Ltd, Rock Solid Knowledge

    2014-01-01

    Pro Asynchronous Programming with .NET teaches the essential skill of asynchronous programming in .NET. It answers critical questions in .NET application development, such as: how do I keep my program responding at all times to keep my users happy how do I make the most of the available hardware how can I improve performanceIn the modern world, users expect more and more from their applications and devices, and multi-core hardware has the potential to provide it. But it takes carefully crafted code to turn that potential into responsive, scalable applications.With Pro Asynchronous Programming

  8. Conformal Nets II: Conformal Blocks

    Science.gov (United States)

    Bartels, Arthur; Douglas, Christopher L.; Henriques, André

    2017-08-01

    Conformal nets provide a mathematical formalism for conformal field theory. Associated to a conformal net with finite index, we give a construction of the `bundle of conformal blocks', a representation of the mapping class groupoid of closed topological surfaces into the category of finite-dimensional projective Hilbert spaces. We also construct infinite-dimensional spaces of conformal blocks for topological surfaces with smooth boundary. We prove that the conformal blocks satisfy a factorization formula for gluing surfaces along circles, and an analogous formula for gluing surfaces along intervals. We use this interval factorization property to give a new proof of the modularity of the category of representations of a conformal net.

  9. The revenues system of the counties in Poland and proposals for its reform

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-06-01

    Full Text Available There are two types of the counties in Poland: land county (encompassing a number of small towns and communes and urban county (a large town above 100 000 inhabitants. The current system of budget revenues of the counties is doubtful and should be changed. This article presents proposals for creating of land county revenues system and a separate system for revenues of large towns. Local taxes, subventions, grants must be built separately for these two different types of local governments.

  10. 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...

  11. Revenue Management Performance Drivers: An Empirical Analysis at Four Points by Sheraton

    OpenAIRE

    Shroff, Avinash

    2009-01-01

    The purpose of this management project is to analyse the current and future scenario of the revenue streams of the Four Points hotel Mumbai in India. Revenue Management (RM) is an important tool for matching supply and demand by segmenting customers into different segments based on their willingness-to-pay and allocating scarce capacity to the different segments in a way that maximizes firm revenues. The benefits of RM are well accepted in the hospitality industry, and the technical aspects o...

  12. Prioritization of Revenue Management Factors:A Synthetic Extent Analysis Approach

    OpenAIRE

    Mehmet Emre GULER

    2012-01-01

    Purpose: This paper presents a novel approach for revealing the success factors of revenue management practices in hospitality industry. Our study aims to point out the favorably contributing ‘ingredients’ of a successful revenue management application. We investigate what revenue managers have learned from their past experience by using real empirical data and fuzzy synthetic evaluation procedure. Researchers and practitioners may regard this work as a functional benchmark analyzing a functi...

  13. 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...

  14. Technologies in organic farming

    DEFF Research Database (Denmark)

    Lassen, Jesper

    2015-01-01

    what, from a consumers perspective, characterizes the technologies consumers associate with organic production. This part of the analysis shows that by and large consumers regard organic technologies as the opposite of conventional farming. Second, consumers’ perceptions of solutions suggested to close......In organic farming a dilemma is posed by the heavy reliance on nutrients from conventional livestock farming. For Danish organic plant producers the influx of conventional nutrients accounts for up to 70% of their nutrients. Facing this problem, Danish organic farmers’ organizations have decided...... the nutrient gap by recycling sewage sludge, and in particular the criteria applied when these technologies are assessed, are analysed. This part of the analysis shows how organic consumers base their assessment of alternative strategies and technologies primarily on concerns about environmental risks...

  15. Smart Farming Technologies

    DEFF Research Database (Denmark)

    Balafoutis, Athanasios T.; Beck, Bert; Tsiropoulos, Zisis

    2017-01-01

    Precision Agriculture is a cyclic optimization process where data have to be collected from the field, analysed and evaluated and finally used for decision making for site-specific management of the field. Smart farming technologies (SFT ) cover all these aspects of precision agriculture and can...... comprise the delineation of management zones, decision support systems and farm management information system s. Finally, precision application technologies embrace variable-rate application technologies, precision irrigation and weeding and machine guidance. In this chapter, the reader can find...... a technical description of the technologies included in each category accompanied by a taxonomy of all SFT in terms of farming system type, cropping system, availability, level of investment and farmers’ motives to adopt them. Finally, the economic impact that each SFT has compared to conventional...

  16. Petri Net Tool Overview 1986

    DEFF Research Database (Denmark)

    Jensen, Kurt; Feldbrugge, Frits

    1987-01-01

    This paper provides an overview of the characteristics of all currently available net based tools. It is a compilation of information provided by tool authors or contact persons. A concise one page overview is provided as well....

  17. Understanding Net Zero Energy Buildings

    DEFF Research Database (Denmark)

    Salom, Jaume; Widén, Joakim; Candanedo, José

    2011-01-01

    Although several alternative definitions exist, a Net-Zero Energy Building (Net ZEB) can be succinctly described as a grid-connected building that generates as much energy as it uses over a year. The “net-zero” balance is attained by applying energy conservation and efficiency measures...... and by incorporating renewable energy systems. While based on annual balances, a complete description of a Net ZEB requires examining the system at smaller time-scales. This assessment should address: (a) the relationship between power generation and building loads and (b) the resulting interaction with the power grid....... This paper presents and categorizes quantitative indicators suitable to describe both aspects of the building’s performance. These indicators, named LMGI - Load Matching and Grid Interaction indicators, are easily quantifiable and could complement the output variables of existing building simulation tools...

  18. PolicyNet Publication System

    Data.gov (United States)

    Social Security Administration — The PolicyNet Publication System project will merge the Oracle-based Policy Repository (POMS) and the SQL-Server CAMP system (MSOM) into a new system with an Oracle...

  19. KM3NeT

    CERN Multimedia

    KM3NeT is a large scale next-generation neutrino telescope located in the deep waters of the Mediterranean Sea, optimized for the discovery of galactic neutrino sources emitting in the TeV energy region.

  20. Net Neutrality: Background and Issues

    National Research Council Canada - National Science Library

    Gilroy, Angele A

    2006-01-01

    .... The move to place restrictions on the owners of the networks that compose and provide access to the Internet, to ensure equal access and nondiscriminatory treatment, is referred to as "net neutrality...

  1. 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.

  2. 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....

  3. Petri Nets in Cryptographic Protocols

    DEFF Research Database (Denmark)

    Crazzolara, Federico; Winskel, Glynn

    2001-01-01

    A process language for security protocols is presented together with a semantics in terms of sets of events. The denotation of process is a set of events, and as each event specifies a set of pre and postconditions, this denotation can be viewed as a Petri net. By means of an example we illustrate...... how the Petri-net semantics can be used to prove security properties....

  4. The Economics of Net Neutrality

    OpenAIRE

    Hahn, Robert W.; Wallsten, Scott

    2006-01-01

    This essay examines the economics of "net neutrality" and broadband Internet access. We argue that mandating net neutrality would be likely to reduce economic welfare. Instead, the government should focus on creating competition in the broadband market by liberalizing more spectrum and reducing entry barriers created by certain local regulations. In cases where a broadband provider can exercise market power the government should use its antitrust enforcement authority to police anticompetitiv...

  5. Wind farm production estimates

    DEFF Research Database (Denmark)

    Larsen, Torben J.; Larsen, Gunner Chr.; Aagaard Madsen, Helge

    2012-01-01

    the DWMmodel is to model the in- stationary wind farm flow characteristics by considering wind turbine wakes as passive tracers continuously emitted from the wind farm turbines each with a downstream transport pro- cess dictated by large scale turbulent eddies (lateral and ver- tical transportation; i......]. A very satisfactory agreement between experimental data and predictions is observed. This paper finally includes additionally an analysis of the production impact caused by atmospheric stability effects. For this study, atmospheric stability conditions are defined in terms of the Monin-Obukhov length....... Three different stability classes, including stable, neutral and unstable atmospheric stratification, have been investigated....

  6. Long Island Solar Farm

    Energy Technology Data Exchange (ETDEWEB)

    Anders, R.

    2013-05-01

    The Long Island Solar Farm (LISF) is a remarkable success story, whereby very different interest groups found a way to capitalize on unusual circumstances to develop a mutually beneficial source of renewable energy. The uniqueness of the circumstances that were necessary to develop the Long Island Solar Farm make it very difficult to replicate. The project is, however, an unparalleled resource for solar energy research, which will greatly inform large-scale PV solar development in the East. Lastly, the LISF is a superb model for the process by which the project developed and the innovation and leadership shown by the different players.

  7. Organic food and farming

    DEFF Research Database (Denmark)

    Kledal, Paul Rye

    The paper is based on research conducted for DARCOF II (Danish Research Centre for Organic Farming, www.darcof.dk). The aim of the research project is to analyze the future development of the Danish organic food sector through focusing on two agro-commodities: vegetables and pork. Emphasis...... is placed on identification of economic forces within the supply chains. The main conclusions of the paper – being the results from the organic vegetable chain – are that the rules and regulations, and the development of alternative transaction processes in organic food and farming have so far been founded...

  8. TRADITIONAL FARMING PRACTICES AND WASTEWATER IRRIGATION FARMING IN PERIURBAN, ZAMBIA

    OpenAIRE

    Evaristo Mwaba Kapungwe

    2013-01-01

    Studies on urban and peri urban agriculture in Zambia have not adequately tackled issues pertaining to farming practices in wastewater irrigation farming. The investigated the farming practices in relation to heavy metal contaminated wastewater irrigated farming at two peri urban areas in Zambia. The method comprised observation of crop cultivation activities at field plots located at intervals along transects established in the stratified land zones at the two study sites name...

  9. Farm Input Management Strategies In Small Scale Farming In Niger ...

    African Journals Online (AJOL)

    Farm Input Management Strategies In Small Scale Farming In Niger State, Nigeria. ... Tools used for analysis were frequency distribution tables and percentages. The results showed preference for the ... quality of their lives. Keywords: Adoption, effective farm input management, income generation, strategies, Niger State

  10. Review of whole-farm economic modelling for irrigation farming ...

    African Journals Online (AJOL)

    The main objective of this paper is to review the progress that has been made in South Africa with respect to whole-farm economic modelling over the past 2 decades. Farming systems are complex and careful consideration to the stochastic dynamic nature of irrigation farming processes and their linkages with the larger ...

  11. Analysis of refiners' total barrel costs and revenues from the sale of petroleum products, 1976 to 1979

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-11-01

    In this report, the Economic Regulatory Administration has evaluated refiners' costs and revenues from the sale of major petroleum products from July 1976 through December 1979. This report represents a continuing effort to assess No. 2 heating oil prices and margins in that it updates prior middle distillate studies through March 1980. The analysis examines selling prices and costs associated with each major petroleum product category and a combination of petroleum products (total barrel) from a sample of nine refiners. The total barrel approach was adopted to reduce distortions caused by varying methods of allocation of costs among regulated and unregulated products by refiners. This report determines the extent to which increased costs were recovered on controlled products and whether refiners obtained greater cost recoupment on decontrolled products than would have been allowed under continued controls. The principal methods of measurement used to evaluate product pricing levels for the nine refiners surveyed were cost recoupment (Chapter III), gross margins (Chapter IV), and net margins (Chapter V). Gross margins were derived by subtracting average crude oil costs from average product selling prices for individual product categories and the total barrel. Net margins were derived by subtracting average crude oil costs as well as average marketing, manufacturing, and purchased product costs from average selling prices for individual product categories and the total barrel.

  12. Biodiversity management of organic farming enhances agricultural sustainability.

    Science.gov (United States)

    Liu, Haitao; Meng, Jie; Bo, Wenjing; Cheng, Da; Li, Yong; Guo, Liyue; Li, Caihong; Zheng, Yanhai; Liu, Meizhen; Ning, Tangyuan; Wu, Guanglei; Yu, Xiaofan; Feng, Sufei; Wuyun, Tana; Li, Jing; Li, Lijun; Zeng, Yan; Liu, Shi V; Jiang, Gaoming

    2016-04-01

    Organic farming (OF) has been believed to be capable of curtailing some hazardous effects associated with chemical farming (CF). However, debates also exist on whether OF can feed a world with increasing human population. We hypothesized that some improvements on OF may produce adequate crops and reduce environmental pollutions from CF. This paper makes comparative analysis of crop yield, soil organic matter and economic benefits within the practice on Biodiversity Management of Organic Farming (BMOF) at Hongyi Organic Farm (HOF) over eight years and between BMOF and CF. Linking crop production with livestock to maximal uses of by-products from each production and avoid xenobiotic chemicals, we have achieved beneficial improvement in soil properties, effective pest and weed control, and increased crop yields. After eight years experiment, we have obtained a gradual but stable increase in crop yields with a 9.6-fold increase of net income. The net income of HOF was 258,827 dollars and 24,423 dollars in 2014 and 2007 respectively. Thus, BMOF can not only feed more population, but also increase adaptive capacity of agriculture ecosystems and gain much higher economic benefits.

  13. Analysis of Goat Farming on Integrated Farming System in Banyumas

    Directory of Open Access Journals (Sweden)

    NN Hidayat

    2007-05-01

    Full Text Available The objective of this research were : 1 to find out the income generated from goat farming and its contribution to farmer income in several farming combination, 2 to find out the economic efficiency in goat farming with paddy and fish production, 3 to determine factors affecting level of production and income in different farming system, partially and aggregately, and 4 to determine the best combination of farming which generated maximum income. Household farmer survey method was performed to conduct this research. Farming model chosen in this research was partial and average aggregate. Cobb-Douglas function were chosen to predict functional relationship. Result stated from this research were : 1 goat farming has a significant contribution in integrated farming system, 2 integrated farming (goat and paddy, goat and fish, and goat, fish and paddy in Banyumas district was economically efficient. 3 partially, factor affecting production level in goat farming was number of goat owned (P<0.01, factor affecting paddy production were urea application and number of land owned (P<0.01, TSP application (P<0.05 and man power (P<0.10. Furthermore, factor affecting fish farming were feed, breed and number of land owned (P<0.01; 4 aggregately, factor affecting integrated farming I were urea application and number of land owned (P<0.01, feed and number of land owned (P<0.01, number of goat owned (P<0.10 integrated farming II, where as in integrated farming III were number of paddy land area and breed (P<0.01 also number of goat owned (P<0.10; 5 integrated farming III (goat, paddy and fish farming gave the highest profit, which gave Rp 6.219.283,81 with relatively high efficiency. Therefore, goat farming could be an alternative solution to be developed in integrated farming and could be combined with other farming activities such as paddy and fish farming. (Animal Production 9(2: 105-110 (2007 Key Words : Goat, income, economic efficiency, survey, contribution

  14. Urban Farm Business Plan Handbook

    Science.gov (United States)

    The Urban Farm Business Plan Handbook (this document) provides guidance for developing a business plan for the startup and operation of an urban farm. It focuses on food and non-food related cultivated agriculture.

  15. Greenhouse Gas Emissions of Tourism-Based Leisure Farms in Taiwan

    Directory of Open Access Journals (Sweden)

    Kuo-Tsang Huang

    2015-08-01

    Full Text Available This research is the first attempt of a carbon emission investigation of tourism-based farms. A total of 36 cases were investigated. The result reveals that each tourist returns an average revenue of 28.6 USD and generates an average 10.9 kg-CO2eq per visit of carbon emissions. The average carbon emission density for each land area is 8.2 t/ha·year and is 245 kg/m²·year for each floor area. It is estimated that the overall carbon emissions reach 321,751 tons annually. The tourism-based farms were clustered into five categories, based on their business characteristics. It was found that high-end vacation leisure farms produce 2.46 times the carbon emissions than natural eco-conservation farms. Carbon emissions were 42% higher than the annual average in July and August. A secondary high season is in February, but it is merely higher than the annual average by 8% because of the mild climate. Two significant models for predicting carbon emissions were constructed by stepwise regression. As agriculture administrative authorities in Taiwan gradually have begun admitting the cultivated lands for multi-purpose usage, tourism-based farms have been increasing drastically. This study provides references for both public authorities and farm managers in exploring the issues with regard to carbon emissions and farm sustainability.

  16. FINANCIAL MONITORING FOR EDUCATION AND RESEARCH FARMS OF AGRICULTURAL BUDGETARY INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Larysa Oliynik

    2016-03-01

    Full Text Available The article highlights the core of financial monitoring and the basic indicators of its implementation at education and research farms of agricultural budgetary institution. The case study for its peculiarities defined is Separated Subdivision of NULES of Ukraine “Velykosnytinske Education and Research Farm named after O. Muzychenka”, the financial monitoring of which allowed offering the enterprise certain directions to improve efficiency under modern conditions. While carrying out financial monitoring of  education and research farms,  there should be awareness that such farms are based on self-supporting, being non-profit institutions that function as public institutions. Consequently, they make estimates. The specific features of financial statements and reports are due to the fact that revenues of educational and research farms are derived from the special  fund.  Financial  monitoring  for  education  and  research  farms  of  agricultural  budgetary institution  is  proven  to  be  implemented  by  using  traditional  analysis  given  the  peculiarities  of budgetary institutions. Keywords: financial  monitoring,  education and research farm,  budgetary  institution,  cost accounting, special fund, estimate. JEL: M 20

  17. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Net income and net tangible assets tests. 4204.13 Section....13 Net income and net tangible assets tests. (a) General. The criteria under this section are that either— (1) Net income test. The purchaser's average net income after taxes for its three most recent...

  18. Terraces and contour farming

    Science.gov (United States)

    Terraces are earthen embankments constructed across the prevailing field land slope. They have been used in differing forms for thousands of years in an attempt to protect steep land slopes from runoff induced erosion. Contour farming, where tillage and planting create ridges and furrows at nearly...

  19. Precision Dairy Farming 2016

    NARCIS (Netherlands)

    Kamphuis, C.; Steeneveld, W.

    2016-01-01

    The supply of new innovative precision dairy farming technologies is steadily increasing. It aims to help farmers to be more labour efficient and to support them in their daily management decisions. At the same time, since many technologies are developed from an engineering perspective, adoption of

  20. Farm animal welfare

    DEFF Research Database (Denmark)

    Sandøe, Peter; Christiansen, Stine Billeschou; Appleby, M. C.

    2003-01-01

    An experimental survey was undertaken to explore the links between the characteristics of a moral issue, the degree of moral intensity/moral imperative associated with the issue (Jones, 1991), and people’s stated willingness to pay (wtp) for policy to address the issue. Two farm animal welfare...

  1. Ten qualities of family farming

    NARCIS (Netherlands)

    Ploeg, van der J.D.

    2013-01-01

    Even in the International Year of Family Farming there is confusion about family farming. What is it, and what distinguishes it from entrepreneurial farming or family agribusiness? The confusion tends to be highest in places where the modernisation of agriculture has led society further away from

  2. Population pressure and farm fragmentation:

    African Journals Online (AJOL)

    user

    Small farmers play a dominant role in rural area in Rwanda according to many researchers. These farmers have some particular characteristics: most of them have tiny farms, while purchasing and borrowing of land are frequent. In addition, the size of farms is not only very small but farms are further fragmented into ...

  3. Hasilpedia: Transforming knowledge management at Inland Revenue Board of Malaysia

    Directory of Open Access Journals (Sweden)

    Intan Soraya Rosdi

    2016-06-01

    Full Text Available This paper provides a working example of how technology plays an important role in knowledge management for the Malaysia’s federal tax collection agency, Inland Revenue Board of Malaysia (IRBM. The IRBM had successfully gone through a five year organizational transformation process that had resulted in significant performance improvements duly recognized by the Malaysian government. Led by its visionary Chief Executive Officer (CEO, various initiatives had been implemented, including those which placed technology as a key driver in its operations. The focus of this paper is on the organization’s ‘knowledge base’ system, or the ‘k-base’. A computerized database for internal use, the k-base was developed in-house and currently managed by IRBM’s Information Technology Department. Originally created to support information sharing among the organization’s auditors, the k-base today features a myriad of information and is accessible by all employees. This paper will trace the journey of the k-base from its original version to being IRBM’s prized possession today as well as the organization’s plans for its future.

  4. Revenue Sufficiency and Reliability in a Zero Marginal Cost Future

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany A.

    2017-04-17

    Features of existing wholesale electricity markets, such as administrative pricing rules and policy-based reliability standards, can distort market incentives from allowing generators sufficient opportunities to recover both fixed and variable costs. Moreover, these challenges can be amplified by other factors, including (1) inelastic demand resulting from a lack of price signal clarity, (2) low- or near-zero marginal cost generation, particularly arising from low natural gas fuel prices and variable generation (VG), such as wind and solar, and (3) the variability and uncertainty of this VG. As power systems begin to incorporate higher shares of VG, many questions arise about the suitability of the existing marginal-cost-based price formation, primarily within an energy-only market structure, to ensure the economic viability of resources that might be needed to provide system reliability. This article discusses these questions and provides a summary of completed and ongoing modelling-based work at the National Renewable Energy Laboratory to better understand the impacts of evolving power systems on reliability and revenue sufficiency.

  5. Using the revenues from congestion pricing : a Southern California case study

    Science.gov (United States)

    1992-09-01

    Congestion pricing has many goals and benefits, but one thing is clear: its success depends on wise use of the revenues. The economic theory behind the concept relies on these revenues to help compensate for the payments required of highway users. Pr...

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

    Energy Technology Data Exchange (ETDEWEB)

    Gaechter, R.A.

    1997-07-01

    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.

  7. 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...

  8. 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...

  9. Airline revenue management: an overview of OR techniques 1982-2001

    NARCIS (Netherlands)

    K. Pak; N. 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

  10. 19 CFR 147.32 - Detail of officers to protect the revenue.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect the revenue. The port director shall detail an officer to act as his representative at the fair and...

  11. 49 CFR Appendix I to Subpart A of... - Revenue Need and Allocation to Traffic at Issue

    Science.gov (United States)

    2010-10-01

    ... excluding return on investment)8 From traffic and cost study 15 Operating revenues from traffic at issue 8... L. 13 plus L. 14 $ $ $ $ $ 17 Revenue to cost comparison (1 decimal) L. 15÷L. 16 % % % % % See... matters relating to regulatory policy. Note B: Separate the amount of constant costs, including unrelated...

  12. 75 FR 8190 - Art Advisory Panel of the Commissioner of Internal Revenue Service

    Science.gov (United States)

    2010-02-23

    .... FOR FURTHER INFORMATION CONTACT: Joseph E. Bothwell, C:AP:P&V:ART, 1099 14th Street, NW., Room 4200E... Internal Revenue Service Art Advisory Panel of the Commissioner of Internal Revenue Service AGENCY... Art Advisory Panel. SUMMARY: It is in the public interest to continue the existence of the Art...

  13. 49 CFR Schedule A to Subpart B of... - Class I Participating Carriers' Revenue Data

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Class I Participating Carriers' Revenue Data A Schedule A to Subpart B of Part 1139 Transportation Other Regulations Relating to Transportation (Continued... REVENUE PROCEEDINGS Intercity Bus Industry Pt. 1139, Subpt. B, Sch. A Schedule A to Subpart B of Part 1139...

  14. 76 FR 64341 - Big Sandy Pipeline, LLC; Notice of Cost and Revenue Study

    Science.gov (United States)

    2011-10-18

    ... Energy Regulatory Commission Big Sandy Pipeline, LLC; Notice of Cost and Revenue Study Take notice that on April 8, 2011, Big Sandy Pipeline, LLC filed its cost and revenue study in compliance with the... or before the date as indicated below. Anyone filing a protest must serve a copy of that document on...

  15. 76 FR 2852 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

    Science.gov (United States)

    2011-01-18

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ89 Rewards and Awards for Information Relating to... rewards under section 7623(a) of the Internal Revenue Code and awards under section 7623(b). The guidance... section 7623(a). As originally enacted, section 7623 provided that rewards shall be paid ``from the...

  16. 76 FR 6369 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

    Science.gov (United States)

    2011-02-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ89 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws Correction In proposed rule document 2011-928 appearing on pages 2852...

  17. 26 CFR 301.7623-1 - Rewards for information relating to violations of internal revenue laws.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Rewards for information relating to violations... Liability and Enforcement of Title Examination and Inspection § 301.7623-1 Rewards for information relating to violations of internal revenue laws. (a) In general. In cases where rewards are not otherwise...

  18. 77 FR 30350 - Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports

    Science.gov (United States)

    2012-05-22

    ... Federal Aviation Administration Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of guidance; opportunity to... other means at a general aviation airport to be revenue greater than the amount needed to carry out the...

  19. Primary Care Teaching Physicians' Losses of Productivity and Revenue at Three Ambulatory-Care Centers.

    Science.gov (United States)

    Garg, Mohan L.; And Others

    1991-01-01

    A study compared the productivity and patient-care revenues of clinical teaching faculty and their nonteaching physician counterparts over two years. Productivity was reduced by 30-40 percent when teaching, and revenue lost reached as high as $24,000 per student taught. Implications for ambulatory-care delivery system planning are discussed.…

  20. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... Food and Nutrition Service 7 CFR Part 210 RIN 0584-AE11 National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of... rule entitled ``National School Lunch Program: School Food Service Account Revenue Amendments Related...

  1. 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...

  2. 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.

  3. 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.

  4. PHYTOPLANKTON COMPOSITION IN FISH FARMS ALONG THE EASTERN ADRIATIC COAST

    Directory of Open Access Journals (Sweden)

    Marija Tomec

    2006-10-01

    Full Text Available Investigations of net phytoplankton composition were performed at three fish farms situated at the northern, middle and southern part of the eastern Adriatic Sea coast, respectively. In the northern part investigations were conducted in the Limski kanal, in the middle part at the Ugljan island and in the southern part in the place Drače on the Pelješac peninsula (Figure 1. At all three localities fish culture included mostly two species: gilthead sea bream (Sparus aurata and sea bass (Dicentrarchus labrax. Beside some physico–chemical parameters (sea water temperature, salinity special attention was placed on the examination of qualitative net phytoplankton composition, which was conducted in the period of May and November 2004 and May and October 2005. Samples were collected at the depths of 0. 5 and 4 meters. According to the physico–chemical parameters, sea water temperature was influenced by the temperature of the environment. Qualitative net phytoplankton composition consisted of 153 microphytic species belonging to the systematic compartments of Cyanobacteria, Chrysophyta and Dinophyta (Table 1. The most numerous algal group were diatoms or Bacillarophyceae (84 species or 55% with relative frequencies of species from 1 to 7. Taxonomic composition of diatoms showed the community Chaetoceros–Rhizosolenia (Proboscia as the dominant one. The second numerically most dominant compartment were Dinophyta (62 species or 401% with dominant the species of the genera Ceratium and Protoperidinium. Relative frequencies of species was ranging from 1 to 7 (mass presence of specimens in the water column. From Cyanobacteria (4 species or 3%, only filamentous algae were determined, with individual presence in net phytoplankton composition. Qualitative net phytoplankton composition suggests the similarity of species composition in the water column at all investigated fish farms. From the obtained characteristics of net phytoplankton composition

  5. TimeNET Optimization Environment

    Directory of Open Access Journals (Sweden)

    Christoph Bodenstein

    2015-12-01

    Full Text Available In this paper a novel tool for simulation-based optimization and design-space exploration of Stochastic Colored Petri nets (SCPN is introduced. The working title of this tool is TimeNET Optimization Environment (TOE. Targeted users of this tool are people modeling complex systems with SCPNs in TimeNET who want to find parameter sets that are optimal for a certain performance measure (fitness function. It allows users to create and simulate sets of SCPNs and to run different optimization algorithms based on parameter variation. The development of this tool was motivated by the need to automate and speed up tests of heuristic optimization algorithms to be applied for SCPN optimization. A result caching mechanism is used to avoid recalculations.

  6. Implementing NetScaler VPX

    CERN Document Server

    Sandbu, Marius

    2014-01-01

    An easy-to-follow guide with detailed step-by step-instructions on how to implement the different key components in NetScaler, with real-world examples and sample scenarios.If you are a Citrix or network administrator who needs to implement NetScaler in your virtual environment to gain an insight on its functionality, this book is ideal for you. A basic understanding of networking and familiarity with some of the different Citrix products such as XenApp or XenDesktop is a prerequisite.

  7. Net4Care PHMR Library

    DEFF Research Database (Denmark)

    2014-01-01

    The Net4Care PHMR library contains a) A GreenCDA approach for constructing a data object representing a PHMR document: SimpleClinicalDocument, and b) A Builder which can produce a XML document representing a valid Danish PHMR (following the MedCom profile) document from the SimpleClinicalDocument......The Net4Care PHMR library contains a) A GreenCDA approach for constructing a data object representing a PHMR document: SimpleClinicalDocument, and b) A Builder which can produce a XML document representing a valid Danish PHMR (following the MedCom profile) document from the Simple...

  8. Pro DLR in NET 4

    CERN Document Server

    Wu, Chaur

    2011-01-01

    Microsoft's Dynamic Language Runtime (DLR) is a platform for running dynamic languages such as Ruby and Python on an equal footing with compiled languages such as C#. Furthermore, the runtime is the foundation for many useful software design and architecture techniques you can apply as you develop your .NET applications. Pro DLR in .NET 4 introduces you to the DLR, showing how you can use it to write software that combines dynamic and static languages, letting you choose the right tool for the job. You will learn the core DLR components such as LINQ expressions, call sites, binders, and dynami

  9. Hierarchies in Coloured Petri Nets

    DEFF Research Database (Denmark)

    Huber, Peter; Jensen, Kurt; Shapiro, Robert M.

    1991-01-01

    The paper shows how to extend Coloured Petri Nets with a hierarchy concept. The paper proposes five different hierarchy constructs, which allow the analyst to structure large CP-nets as a set of interrelated subnets (called pages). The paper discusses the properties of the proposed hierarchy...... constructs, and it illustrates them by means of two examples. The hierarchy constructs can be used for theoretical considerations, but their main use is to describe and analyse large real-world systems. All of the hierarchy constructs are supported by the editing and analysis facilities in the CPN Palette...

  10. 29 CFR 780.142 - Practices on a farm not related to farming operations.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Practices on a farm not related to farming operations. 780... FAIR LABOR STANDARDS ACT General Scope of Agriculture âsuch Farming Operationsâ-on the Farm § 780.142 Practices on a farm not related to farming operations. Practices performed on a farm in connection with...

  11. Wind Farm Control Survey

    DEFF Research Database (Denmark)

    Knudsen, Torben; Bak, Thomas; Svenstrup, Mikael

    2013-01-01

    This document is a delivery in the project NORCOWE. It is part of work package WP3.2.2. The main goal is to establish the present state-of-the-art for wind farm control for both research and practice. The main approach will be to study the literature. This will of cause be much more efficient...... for the research part than for the practice part. It is however not the intention to do company interviews or similar. This report is structured into a section for each WF control objective. These sections then includes the important control project issues: choice of input and output, control method, and modelling...... turbine farm based on a dynamic programming type of method....

  12. Transgenic Farm Animals

    Science.gov (United States)

    Solomon, Morse B.; Eastridge, Janet S.; Paroczay, Ernest W.

    Conventional science to improve muscle and meat parameters has involved breeding strategies, such as selection of dominant traits or selection of preferred traits by cross breeding, and the use of endogenous and exogenous hormones. Improvements in the quality of food products that enter the market have largely been the result of postharvest intervention strategies. Biotechnology is a more extreme scientific method that offers the potential to improve the quality, yield, and safety of food products by direct genetic manipulation. In the December 13, 2007 issue of the Southeast Farm Press, an article by Roy Roberson pointed out that biotechnology is driving most segments of U.S. farm growth. He indicated that nationwide, the agriculture industry is booming and much of that growth is the result of biotechnology advancements.

  13. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  14. APPLIED FARM FOOD SAFETY

    OpenAIRE

    Ender, Judit; Mikaczo, Andrea

    2008-01-01

    Recently there have been more and more foodborne illnesses being associated with fresh vegetable produce. In response to this, consumer confidence has been lowered with the safety of the vegetable industry. So, many retailers have recently announced programs requiring growers to have independent third-party inspections. The goal with this essay is to introduce a vegetable farm and reveal its food safety procedures from the seeding through shipping,. reviewing, evaluating, and strengthening cu...

  15. Dale Coke: Coke Farm

    OpenAIRE

    Farmer, Ellen

    2010-01-01

    Dale Coke grew up on an apricot orchard in California’s Santa Clara Valley. In 1976 he bought ten acres of farmland near Watsonville in Santa Cruz County but continued to work repairing fuel injection systems rather than farming at his new home. In 1981, a struggle with cancer inspired him to rethink his life and become an organic farmer. His neighbor, who had grown strawberries using pesticides and chemical fertilizers, asserted that strawberries could not be grown organically. Coke set out ...

  16. Farming subsidy reform dividends

    OpenAIRE

    Lattimore, Ralph

    2006-01-01

    A great deal has been written on the subject of ‘Farming without Subsidies’ in New Zealand. This paper draws heavily on much of that work, particularly Sandry and Reynolds (1990), Meat and Wool NZ (2005), Vitalis (2005), Gould (1982), Johnson and Forbes (2000), Lattimore (1987), Rayner et al (1991), Evans et al (1996), Silverstone et al (1996), Federated Farmers (2002) and Morrison et al (2000). Dalziel and Lattimore (2004) has a comprehensive bibliography of the business, economic, sociology...

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

    Science.gov (United States)

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

    2014-11-19

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

  18. Farm land rent in the European Union

    Directory of Open Access Journals (Sweden)

    František Střeleček

    2011-01-01

    Full Text Available Great share of rented land in total utilised area as well as a significant variability of land rent and market prices of land causes a need of research activity that would assess which factors influence the land rent as well as the price of land and how significant such factor are in each state. An average land rent is significantly lower in new member states compared to EU 15 members. There is a strong dependence of land rent on the intensity of production. The influence of subsidies to land rent reports moderate to medium dependence. The same relation occurs in case of the relation of the farm income and land rent. Positive increase of production intensity was connected to lower production use of land rent i.e. a decrease of its cost/revenue ratio. This is reflected in a relative saving of land rent. States with greater land rent per ha of agricultural area usually reports greater saving. An increase of land rent in new member states of the European Union is presumed so that it will be necessary to increase the intensity of production in the corresponding way.

  19. Wind farm electrical system

    Science.gov (United States)

    Erdman, William L.; Lettenmaier, Terry M.

    2006-07-04

    An approach to wind farm design using variable speed wind turbines with low pulse number electrical output. The output of multiple wind turbines are aggregated to create a high pulse number electrical output at a point of common coupling with a utility grid network. Power quality at each individual wind turbine falls short of utility standards, but the aggregated output at the point of common coupling is within acceptable tolerances for utility power quality. The approach for aggregating low pulse number electrical output from multiple wind turbines relies upon a pad mounted transformer at each wind turbine that performs phase multiplication on the output of each wind turbine. Phase multiplication converts a modified square wave from the wind turbine into a 6 pulse output. Phase shifting of the 6 pulse output from each wind turbine allows the aggregated output of multiple wind turbines to be a 24 pulse approximation of a sine wave. Additional filtering and VAR control is embedded within the wind farm to take advantage of the wind farm's electrical impedence characteristics to further enhance power quality at the point of common coupling.

  20. PERFORMANCE AND ANALYSIS OF MUSTARD FARMING IN JAYAPURA PAPUA

    Directory of Open Access Journals (Sweden)

    Herman Tangkelayuk

    2014-01-01

    Full Text Available Research aim was to see variability, feasibility, and mustard farm income cultivated in Jayapura . The experiment was conducted in Kampung Yobeh, District of Sentani, Jayapura regency, on November to December 2013, using data growing season in October 2013, in form of a survey involving 30 mustard farmers as respondents . Determination of respondent using simple random method by getting farmers planting mustard continuously. Results: average mustard farmers area of 0,099 ha, seed expenses of IDR 37,400, the use of 9.20 kg Urea, NPK 2.80 kg, 526 kg manure , and cost of medicines IDR 26.366, male workers 2.66 HOK and women 2.03 HOK , and other expenses (shrinkage values and land tax .The level of productivity of mustard is 538.6 kg/0.99 ha/cropping season. Total revenue mustard farming with land size 0,099 ha/growing season is IDR 1.615.800, total spending is IDR 562 18. Benefit of farmers is IDR 1,053,618 with value of R/C ratio of 2.87. Analysis shows that mustard farming in Yobeh village, Sentani, Jayapura profitable, it is advisable for further development. Need guidance from Field Extension so that increased production increased.