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

NARCIS (Netherlands)

Wahid, A.

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

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

Science.gov (United States)

Stewart, Fred J.; And Others

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

76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

Science.gov (United States)

2011-02-04

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

75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

Science.gov (United States)

2010-07-16

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

IMPACTS OF CLIMATE CHANGE ON RICE AGRICULTURE IN NIGERIA

Directory of Open Access Journals (Sweden)

Joshua Olusegun Ajetomobi

2011-01-01

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

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......, 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...

Farm-level feasibility of bioenergy depends on variations across multiple sectors

Science.gov (United States)

Myhre, Mitchell; Barford, Carol

2013-03-01

The potential supply of bioenergy from farm-grown biomass is uncertain due to several poorly understood or volatile factors, including land availability, yield variability, and energy prices. Although biomass production for liquid fuel has received more attention, here we present a case study of biomass production for renewable heat and power in the state of Wisconsin (US), where heating constitutes at least 30% of total energy demand. Using three bioenergy systems (50 kW, 8.8 MW and 50 MW) and Wisconsin farm-level data, we determined the net farm income effect of producing switchgrass (Panicum virgatum) as a feedstock, either for on-farm use (50 kW system) or for sale to an off-farm energy system operator (8.8 and 50 MW systems). In southern counties, where switchgrass yields approach 10 Mg ha-1 yr-1, the main determinants of economic feasibility were the available land area per farm, the ability to utilize bioheat, and opportunity cost assumptions. Switchgrass yield temporal variability was less important. For the state median farm size and switchgrass yield, at least 25% (50 kW system) or 50% (8.8 MW system) bioheat utilization was required to economically offset propane or natural gas heat, respectively, and purchased electricity. Offsetting electricity only (50 MW system) did not generate enough revenue to meet switchgrass production expenses. Although the opportunity cost of small-scale (50 kW) on-farm bioenergy generation was higher, it also held greater opportunity for increasing farm net income, especially by replacing propane-based heat.

The impact of rotavirus vaccination on discounted net tax revenue in Egypt: a government perspective analysis.

Science.gov (United States)

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

2012-08-01

We evaluated national rotavirus (RV) immunization programme costs to estimate how resulting changes in morbidity and mortality will influence government fiscal accounts over time. The assumption was that increased childhood survival in vaccinated cohorts leads to increased numbers of children consuming government resource, and an increased number of future tax payers. Our objective was to evaluate the difference in lifetime discounted net tax revenue generated by RV vaccinated and unvaccinated cohorts from the Egyptian government perspective. The model framework adopts the Egyptian government perspective for RV immunization costs (year 2009 values) and all government transfers (e.g. education costs, health costs, pensions). To reflect the government tax revenue, we applied a fixed income tax burden to earnings over the lifetime of vaccinated and unvaccinated cohorts. At each year of the model, we derive net taxes (gross taxes less transfers) discounted to the immunization year to reflect the present value of RV vaccination investment costs. Projected incremental net present values of the vaccinated cohort versus the unvaccinated cohort are $US6.1 million, $US58.1 million and $US55.7 million at 25-, 50- and 72-year time horizons, respectively. The internal rate of return for the government based on RV vaccination at years 25, 50 and 72 was 10.8%, 15.1% and 14.9, respectively. Within the first 5 years of vaccination, 76% of vaccine acquisition costs were offset due to direct and indirect cost savings attributed to a reduction in RV-related disease burden. Investments in RV vaccination in a single year are entirely offset when the vaccinated cohort of newborns reach 22 years of age. The government perspective is useful for evaluating investments in RV vaccination because of ongoing government transfers and tax receipts attributed to changes in RV-attributed morbidity and mortality. The analysis described here illustrates that investing in RV offers tangible long

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. 

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.

14 CFR Section 9 - Functional Classification-Operating Revenues

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

Cody, M

1996-01-01

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

Benefit-Cost Analysis of Foot-and-Mouth Disease Vaccination at the Farm-Level in South Vietnam.

Science.gov (United States)

Truong, Dinh Bao; Goutard, Flavie Luce; Bertagnoli, Stéphane; Delabouglise, Alexis; Grosbois, Vladimir; Peyre, Marisa

2018-01-01

This study aimed to analyze the financial impact of foot-and-mouth disease (FMD) outbreaks in cattle at the farm-level and the benefit-cost ratio (BCR) of biannual vaccination strategy to prevent and eradicate FMD for cattle in South Vietnam. Production data were collected from 49 small-scale dairy farms, 15 large-scale dairy farms, and 249 beef farms of Long An and Tay Ninh province using a questionaire. Financial data of FMD impacts were collected using participatory tools in 37 villages of Long An province. The net present value, i.e., the difference between the benefits (additional revenue and saved costs) and costs (additional costs and revenue foregone), of FMD vaccination in large-scale dairy farms was 2.8 times higher than in small-scale dairy farms and 20 times higher than in beef farms. The BCR of FMD vaccination over 1 year in large-scale dairy farms, small-scale dairy farms, and beef farms were 11.6 [95% confidence interval (95% CI) 6.42-16.45], 9.93 (95% CI 3.45-16.47), and 3.02 (95% CI 0.76-7.19), respectively. The sensitivity analysis showed that varying the vaccination cost had more effect on the BCR of cattle vaccination than varying the market price. This benefit-cost analysis of biannual vaccination strategy showed that investment in FMD prevention can be financially profitable, and therefore sustainable, for dairy farmers. For beef cattle, it is less certain that vaccination is profitable. Additional benefit-cost analysis study of vaccination strategies at the national-level would be required to evaluate and adapt the national strategy to achieve eradication of this disease in Vietnam.

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...

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.

Benefit–Cost Analysis of Foot-and-Mouth Disease Vaccination at the Farm-Level in South Vietnam

Directory of Open Access Journals (Sweden)

Dinh Bao Truong

2018-02-01

Full Text Available This study aimed to analyze the financial impact of foot-and-mouth disease (FMD outbreaks in cattle at the farm-level and the benefit–cost ratio (BCR of biannual vaccination strategy to prevent and eradicate FMD for cattle in South Vietnam. Production data were collected from 49 small-scale dairy farms, 15 large-scale dairy farms, and 249 beef farms of Long An and Tay Ninh province using a questionaire. Financial data of FMD impacts were collected using participatory tools in 37 villages of Long An province. The net present value, i.e., the difference between the benefits (additional revenue and saved costs and costs (additional costs and revenue foregone, of FMD vaccination in large-scale dairy farms was 2.8 times higher than in small-scale dairy farms and 20 times higher than in beef farms. The BCR of FMD vaccination over 1 year in large-scale dairy farms, small-scale dairy farms, and beef farms were 11.6 [95% confidence interval (95% CI 6.42–16.45], 9.93 (95% CI 3.45–16.47, and 3.02 (95% CI 0.76–7.19, respectively. The sensitivity analysis showed that varying the vaccination cost had more effect on the BCR of cattle vaccination than varying the market price. This benefit-cost analysis of biannual vaccination strategy showed that investment in FMD prevention can be financially profitable, and therefore sustainable, for dairy farmers. For beef cattle, it is less certain that vaccination is profitable. Additional benefit-cost analysis study of vaccination strategies at the national-level would be required to evaluate and adapt the national strategy to achieve eradication of this disease in Vietnam.

The Economics of Smallholder Organic Contract Farming in Tropical Africa

DEFF Research Database (Denmark)

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

2009-01-01

The paper examines the revenue effects of certified organic contract farming for smallholders and of adoption of organic agricultural farming methods in a tropical African context. The comparison in both cases is with farming systems that are "organic by default." Survey data from a large organic...... 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...... participation in the scheme and, more modestly, from applying organic farming techniques....

OPTIMAZION STUDY OF FARM HOUSEHOLD INCOME IN KAPUAS SUBDISTRICT, MURUNG DISTRICT

Directory of Open Access Journals (Sweden)

Jhon Wardie

2014-01-01

Full Text Available Study aims: (1 analyze resource allocation farm households include land, labor, and capital optimally; (2 assess resources become a limiting factor in obtaining maximum revenue; and (3 analyze effect of changes in land resource constraints, price inputs and outputs as well as rice farming technology to optimal resource allocation and maximum income for farm households. Purposive sampling to select “Palingkau Lama” and “Palingkau Baru” Village, in Kapuas District. Sampling done by simple random sampling method on 50 respondents. Research objectives assessed using linear programming analysis model with software WIN-QSB. Results: (1 farming pattern is optimal on households are (local rice + rambutan with a maximum income IDR 31,590,000 per year; (2 resources become a limiting factor in achieving maximum revenue is due to land and capital used up, while labor resource is not depleted so that not limiting factor; (3 simulation led to an increase land area increased revenue to IDR 36,857,540, and pattern of optimal farming transformed into pattern (local rice + banana + rambutan, while simulating an increase in price inputs and outputs as well as technology of rice farming by 20 percent resulting in increased revenue to IDR 36,041,270 and IDR 33,594,860 but optimal farming pattern remains unchanged.

Net lost revenue adjustment (NLRA) mechanisms for utility DSM programs

International Nuclear Information System (INIS)

Baxter, L.W.

1995-01-01

We examine the experiences that states and utilities are having with the NLRA approach. Contrary to concerns raised by some industry analysts, our results indicate the NLRA is a feasible approach to the lost-revenue disincentive. Seven of the 10 states we studied report no substantial problems with their approach. We observe several conditions linked to effective NLRA implementation and, for those states reporting problems, conditions linked to implementation difficulties. Finally, observed changes in utility-investment behavior occur after implementation of DSM rate reforms, which include deployment of NLRA mechanisms. We find that utilities in states with lost revenue recovery invest more than twice as much in DSM as do utilities in other states. (Author)

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. 1.857-5 Section 1.857-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-5 Net income and loss...

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...

Risk and profitability of animal and crop production in Slovak farms

Directory of Open Access Journals (Sweden)

Marián Tóth

2017-10-01

Full Text Available The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak Republic. For our analysis, data were selected according to the farm production orientation to the subset of crop farms and animal farms. The selecting criterion for production orientation was the percentage share of revenues from crop production, or revenues from animal production from the overall revenues from own products and services. We analyse profitability of farms divided into groups based on the type of production into crop and animal farms (according to the share in sales from crop or animal production. Using descriptive statistics and portfolio theory we simulate the total farm profitability and volatility of animal and crop production in Slovakia. The modified Markowitz portfolio theory approach was used to estimate the total risk of portfolios of crop and animal farms. Based on the results we conclude that in the long run crop farms are profitable and profit from crop production is used to cover the losses from animal production in mixed farms. Farms focused on animal production only are efficient and profitable, but the profitability is lower in comparison with crop farms. Animal farms results are less volatile than crop farms. Large farms tend to production with lower value added and can generate enough profit for the owner.

The welfare cost of a global carbon tax when tax revenues are recycled

International Nuclear Information System (INIS)

Jaeger, William K.

1995-01-01

This paper assesses the welfare cost of a global carbon tax when tax revenues finance reductions in existing revenue-raising taxes. The analysis finds that by lowering the excess burden from existing taxes, a revenue-neutral carbon tax policy has a positive net welfare effect in the range required to aggressively slow climate change. Based on tax efficiency considerations alone, the optimal reduction in emissions is 37 percent. When benefits from avoiding greenhouse damages are included in the model, the optimal reduction is 40 percent. Even more stringent restraints, avoiding more than 90 percent of greenhouse damages, are shown to have positive net benefits

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.

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

EFFECT OF REVENUE INSURANCE ON ENTRY AND EXIT DECISIONS IN TABLE GRAPE PRODUCTION: A REAL OPTION APPROACH

OpenAIRE

Seo, Sangtaek; Salin, Victoria; Mitchell, Paul D.; Leatham, David J.

2004-01-01

This study determines the entry and exit thresholds of table grape farming with irreversible investment under uncertainty. Real option approach is adopted to consider the investment and management flexibility. Also revenue insurance is introduced to consider the effect of the risk management programs on the entry and exit thresholds. Results show that revenue insurance increases the entry and exit thresholds by 1% and 4%, respectively, thus discouraging new investment and current farming, as ...

26 CFR 48.6420-1 - Credits or payments to ultimate purchaser of gasoline used on a farm.

Science.gov (United States)

2010-04-01

... gasoline used on a farm. 48.6420-1 Section 48.6420-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... § 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm. (a) In general. If gasoline is used on a farm for farming purposes after June 30, 1965, a credit (under the circumstances...

Immigrant Workers and Farm Performance

DEFF Research Database (Denmark)

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

2013-01-01

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......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...

Make the Alberta Carbon Levy Revenue Neutral

Directory of Open Access Journals (Sweden)

Kenneth J. McKenzie

2016-04-01

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

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

Science.gov (United States)

Di Falco, Salvatore; Zoupanidou, Elisavet

2017-03-01

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

Interactive model to assess economics of anaerobic digestion of the farm

Science.gov (United States)

1981-08-01

An interactive computer model, to provide economic assessment for on the farm anaerobic digestion systems was designed. The model is accessed as part of the MASEC Models Library. It consists of two phases: engineering analysis and economic analysis. User inputs are stored in a data base and may be retained for future use. Model outputs include a recap of user inputs, calculations for gas production, digester heat requirements, system revenues, yearly cash flow, and a graph of the net present value of the investment. The model is generalized so that nonfarm applications may also be analyzed. The program will work equally well for various digester designs such as continuously stirred reactors, plug flow systems, and fluidized bed columns.

Hiv/aids and farms' production efficiency in benue state, nigeria ...

African Journals Online (AJOL)

The paper evaluates the impact of the health status of farm households with respect to ... that HIV/AIDS has led to decreased farm size and reduction in the variety of crops ... The average gross revenue, average gross margin and farm profit on ...

Automatic milking systems, farm size, and milk production.

Science.gov (United States)

Rotz, C A; Coiner, C U; Soder, K J

2003-12-01

Automatic milking systems (AMS) offer relief from the demanding routine of milking. Although many AMS are in use in Europe and a few are used in the United States, the potential benefit for American farms is uncertain. A farm-simulation model was used to determine the long-term, whole-farm effect of implementing AMS on farm sizes of 30 to 270 cows. Highest farm net return to management and unpaid factors was when AMS were used at maximal milking capacity. Adding stalls to increase milking frequency and possibly increase production generally did not improve net return. Compared with new traditional milking systems, the greatest potential economic benefit was a single-stall AMS on a farm size of 60 cows at a moderate milk production level (8600 kg/cow). On other farm sizes using single-stall type robotic units, losses in annual net return of 0 dollars to 300 dollars/cow were projected, with the greatest losses on larger farms and at high milk production (10,900 kg/cow). Systems with one robot serving multiple stalls provided a greater net return than single-stall systems, and this net return was competitive with traditional parlors for 50- to 130-cow farm sizes. The potential benefit of AMS was improved by 100 dollars/cow per year if the AMS increased production an additional 5%. A 20% reduction in initial equipment cost or doubling milking labor cost also improved annual net return of an AMS by up to 100 dollars/cow. Annual net return was reduced by 110 dollars/cow, though, if the economic life of the AMS was reduced by 3 yr for a more rapid depreciation than that normally used with traditional milking systems. Thus, under current assumptions, the economic return for an AMS was similar to that of new parlor systems on smaller farms when the milking capacity of the AMS was well matched to herd size and milk production level.

78 FR 72451 - Net Investment Income Tax

Science.gov (United States)

2013-12-02

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

Modelling the economics of farm-based anaerobic digestion in a UK whole-farm context

International Nuclear Information System (INIS)

Jones, Philip; Salter, Andrew

2013-01-01

Anaerobic digestion (AD) technologies convert organic wastes and crops into methane-rich biogas for heating, electricity generation and vehicle fuel. Farm-based AD has proliferated in some EU countries, driven by favourable policies promoting sustainable energy generation and GHG mitigation. Despite increased state support there are still few AD plants on UK farms leading to a lack of normative data on viability of AD in the whole-farm context. Farmers and lenders are therefore reluctant to fund AD projects and policy makers are hampered in their attempts to design policies that adequately support the industry. Existing AD studies and modelling tools do not adequately capture the farm context within which AD interacts. This paper demonstrates a whole-farm, optimisation modelling approach to assess the viability of AD in a more holistic way, accounting for such issues as: AD scale, synergies and conflicts with other farm enterprises, choice of feedstocks, digestate use and impact on farm Net Margin. This modelling approach demonstrates, for example, that: AD is complementary to dairy enterprises, but competes with arable enterprises for farm resources. Reduced nutrient purchases significantly improve Net Margin on arable farms, but AD scale is constrained by the capacity of farmland to absorb nutrients in AD digestate. -- Highlights: •Lack of empirical data on UK farm AD is barrier to investment and policy formulation. •A modelling approach used to assess economic viability of AD in whole-farm context. •AD increases dairy and arable farm net margin including by savings in nutrient costs. •AD margins better for a few crops than other uses, especially wheat and beet crops. •AD co-exists with dairy, but to obtain best margin displaces conventional cropping

Net-Energy Analysis of Integrated Food and Bioenergy Systems Exemplified by a Model of a Self-Sufficient System of Dairy Farms

International Nuclear Information System (INIS)

Markussen, Mads Ville; Pugesgaard, Siri; Oleskowicz-Popiel, Piotr; Schmidt, Jens Ejbye; Østergård, Hanne

2015-01-01

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 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. 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.

Net-Energy Analysis of Integrated Food and Bioenergy Systems Exemplified by a Model of a Self-Sufficient System of Dairy Farms

Energy Technology Data Exchange (ETDEWEB)

Markussen, Mads Ville [Department of Chemical and Biochemical Engineering, Technical University of Denmark, Kgs Lyngby (Denmark); Pugesgaard, Siri [Department of Agroecology, Aarhus University, Tjele (Denmark); Oleskowicz-Popiel, Piotr; Schmidt, Jens Ejbye; Østergård, Hanne, E-mail: haqs@kt.dtu.dk [Department of Chemical and Biochemical Engineering, Technical University of Denmark, Kgs Lyngby (Denmark)

2015-11-25

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 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. 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.

The impacts of climate change on crops in China: A Ricardian analysis

Science.gov (United States)

Chen, Yongfu; Wu, Zhigang; Okamoto, Katsuo; Han, Xinru; Ma, Guoying; Chien, Hsiaoping; Zhao, Jing

2013-05-01

This paper assesses the impact of climate change on China's agricultural production at a cross-provincial level using the Ricardian approach, incorporating a multilevel model with farm-level group data. The farm-level group data includes 13,379 farm households, across 316 villages, distributed in 31 provinces. The empirical results show that, firstly, the marginal effects and elasticities of net crop revenue per hectare with respect to climate factors indicated that the annual impact of temperature on net crop revenue per hectare was positive, and the effect of increased precipitation was negative when looking at the national totals; secondly, the total impact of simulated climate change scenarios on net crop revenues per hectare at a Chinese national total level, was an increase of between 79 USD per hectare and 207 USD per hectare for the 2050s, and an increase from 140 USD per hectare to 355 USD per hectare for the 2080s. As a result, climate change may create a potential advantage for the development of Chinese agriculture, rather than a risk, especially for agriculture in the provinces of the Northeast, Northwest and North regions. However, the increased precipitation can lead to a loss of net crop revenue per hectare, especially for the provinces of the Southwest, Northwest, North and Northeast regions.

Climate change, irrigation, and Israeli agriculture. Will warming be harmful?

Energy Technology Data Exchange (ETDEWEB)

Fleischer, Aliza; Lichtman, Ivgenia [Hebrew University of Jerusalem, Jerusalem (Israel); Mendelsohn, Robert [Yale University, New Haven, Connecticut (United States)

2008-04-15

This paper utilizes a Ricardian model to test the relationship between annual net revenues and climate across Israeli farms. The study finds that it is important to include the amount of irrigation water available to each farm in order to measure the response of farms to climate. With irrigation water omitted, the model predicts climate change is strictly beneficial. However, with water included, the model predicts that only modest climate changes are beneficial while drastic climate change in the long run will be harmful. Using the AOGCM Scenarios we show that farm net revenue is expected to increase. Although Israel has a relatively warm climate a mild increase in temperature is beneficial due to the ability to supply international markets with farm product early in the season. (author)

Climate change, irrigation, and Israeli agriculture. Will warming be harmful?

International Nuclear Information System (INIS)

Fleischer, Aliza; Lichtman, Ivgenia; Mendelsohn, Robert

2008-01-01

This paper utilizes a Ricardian model to test the relationship between annual net revenues and climate across Israeli farms. The study finds that it is important to include the amount of irrigation water available to each farm in order to measure the response of farms to climate. With irrigation water omitted, the model predicts climate change is strictly beneficial. However, with water included, the model predicts that only modest climate changes are beneficial while drastic climate change in the long run will be harmful. Using the AOGCM Scenarios we show that farm net revenue is expected to increase. Although Israel has a relatively warm climate a mild increase in temperature is beneficial due to the ability to supply international markets with farm product early in the season. (author)

12 CFR 615.5335 - Bank net collateral ratio.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Bank net collateral ratio. 615.5335 Section 615.5335 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Surplus and Collateral Requirements § 615.5335 Bank net...

47 CFR 69.608 - Carrier Common Line hypothetical net balance.

Science.gov (United States)

2010-10-01

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

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.

Wind Farm-LA Coordinated Operation Mode and Dispatch Model in Wind Power Accommodation Promotion

Directory of Open Access Journals (Sweden)

Li Lin

2018-05-01

Full Text Available With the support of a smart grid, a load aggregator (LA that aggregates the demand response resources of small- and medium-sized customers to participate in the electricity market would be a novel way to promote wind power accommodation. This paper proposes a wind farm–LA coordinated operation mode (WLCOM, which enables LAs to deal with wind farms directly at an agreement price. Afterwards, according to the accommodation demand of the wind farm, a coordinated dispatch model taking advantage of the various response capabilities of different flexible loads is set up to maximize the revenue of the LA. A case study was conducted to demonstrate the effectiveness of the proposed WLCOM and the coordinated dispatch model. The demonstration indicates that: (a load fluctuations and wind curtailment were obviously reduced; and (b both the LA and the wind farm participating in coordinated operation obtained higher revenues. Factors that influence the accommodation level, as well as revenues of wind farms and LA, are also investigated.

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…

Integrated rice-duck farming decreases global warming potential and increases net ecosystem economic budget in central China.

Science.gov (United States)

Sheng, Feng; Cao, Cou-Gui; Li, Cheng-Fang

2018-05-31

Over the past decades, many attempts have been made to assess the effects of integrated rice-duck farming on greenhouse gas emissions, use efficient of energy, soil fertility, and economic significance. However, very few studies have been focused on the effects of the farming on net ecosystem economic budget (NEEB). Here, a 2-year field experiment was conducted to comprehensively investigate the effects of ducks raised in paddy fields on CH 4 and N 2 O emissions, global warming potential (GWP), rice grain yield, and NEEB in central China. The experiment included two treatments: integrated rice-duck farming (RD) and conventional rice farming (R). The introduction of ducks into the paddy fields markedly increased the rice grain yield due to enhanced tiller number and root bleeding rate. RD treatment significantly elevated the N 2 O emissions (p < 0.05) but decreased CH 4 emissions (p < 0.05) during rice growing seasons compared with R treatment. Analysis of GWP based on CH 4 and N 2 O emissions showed that compared with R treatment, RD treatment significantly decreased the GWP by 28.1 and 28.0% and reduced the greenhouse gas intensity by 30.6 and 29.8% in 2009 and 2010, respectively. In addition, RD treatment increased NEEB by 40.8 and 39.7% respectively in 2009 and 2010 relative to R treatment. Taken together, our results suggest that the integrated rice-duck farming system is an effective strategy to optimize the economic and environmental benefits of paddy fields in central China.

Amplified recruitment pressure of biofouling organisms in commercial salmon farms: potential causes and implications for farm management.

Science.gov (United States)

Bloecher, Nina; Floerl, Oliver; Sunde, Leif Magne

2015-01-01

The development of biofouling on finfish aquaculture farms presents challenges for the industry, but the factors underlying nuisance growths are still not well understood. Artificial settlement surfaces were used to examine two possible explanations for high rates of biofouling in Norwegian salmon farms: (1) increased propagule release during net cleaning operations, resulting in elevated recruitment rates; and (2) potential reservoir effects of farm surfaces. The presence of salmon farms was associated with consistently and substantially (up to 49-fold) elevated recruitment rates. Temporal patterns of recruitment were not driven by net cleaning. Resident populations of biofouling organisms were encountered on all submerged farm surfaces. Calculations indicate that a resident population of the hydroid Ectopleura larynx, a major biofouling species, could release between 0.3 × 10(9) and 4.7 × 10(9) larvae per farm annually. Such resident populations could form propagule reservoirs and be one explanation for the elevated recruitment pressure at salmon farms.

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Science.gov (United States)

2010-04-01

... attributable to farm, etc., valuation. 20.6324B-1 Section 20.6324B-1 Internal Revenue INTERNAL REVENUE SERVICE... attributable to farm, etc., valuation. (a) General rule. In the case of an estate of a decedent dying after December 31, 1976, which includes any interest in qualified real property, if the executor elects to value...

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.

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...

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...

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

International Nuclear Information System (INIS)

2006-01-01

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

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.

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

Science.gov (United States)

2010-04-01

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

Market power and output-based refunding of environmental policy revenues

International Nuclear Information System (INIS)

Fischer, Carolyn

2011-01-01

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

FARM PERFORMANCE AND MANAGEMENT STRATEGIES

Directory of Open Access Journals (Sweden)

Li Li

2018-04-01

Full Text Available This article emphasizes the strategic and operations aspects of managing a farm. In this article, farm management performance is analyzed based on yearly Illinois Farm Business Farm Management (FBFM panel data across 9,831 farms from 1996 through 2014. The alpha scores (or skill estimates for farm managers are analyzed to determine if most profitable farmers possess specific skills or knowledge against adverse events in a volatile environment. Farms are evaluated under different scenarios of management skill portfolios. Fundamental farm management basics are discussed in this study, including budgeting, production planning, financial analysis, financial management, investment analysis, and control management. We find substantial difference of farm management styles and performance efficiency in management skill portfolios. We also find evidence of most skilled farm managers are more efficient on both revenue side and costs side. The approaches used in this study also allow comparison among farms of different sizes and types. The activities of top farms can be replicated by poorer performers and the study provide a unique way for comparing the farm management styles and ability of most skilled farm managers to that of less skilled ones. The innovative method is framed by comparing business strategies and performance styles in the following aspects: production and operations planning, land management and control, and production costs evaluation. Farm managers will want to consult it as well to improve the effectiveness, objectivity, and success of their decisions.

Dutch Gas Revenues and Fiscal Policy. Theory versus practice

International Nuclear Information System (INIS)

Wierts, P.; Schotten, G.

2008-01-01

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

RESTRICTING PESTICIDE USE: THE IMPACT ON PROFITABILITY BY FARM SIZE

OpenAIRE

Whittaker, Gerald W.; Lin, Biing-Hwan; Vasavada, Utpal

1995-01-01

A sample of 226 cash grain farms in the Lake States-Corn Belt region are analyzed to estimate the impact of restricting pesticide use on profits. These 226 farms are classified into small medium, and large farms according to their sale revenues. The results suggest the existence of pest management practices that could substantially reduce pesticide use without incurring economic losses. The reductions in profit associated with gradual reduction in pesticide expenditure appear to increase with...

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

OpenAIRE

Jouko Ylä-Liedenpohja

2008-01-01

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

26 CFR 1.175-3 - 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...

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,…

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

Science.gov (United States)

2010-04-01

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

Net metering in British Columbia : white paper

International Nuclear Information System (INIS)

Berry, T.

2003-01-01

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

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

Science.gov (United States)

2010-04-01

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

Farm factors associated with the use of antobiotics in pig production

NARCIS (Netherlands)

Fels-Klerx, van der H.J.; Puister-Jansen, L.F.; Asselt, van E.D.; Burgers, S.L.G.E.

2011-01-01

The aim of this study was to investigate farm-level economic and technical factors that are associated with the use of antibiotics on pig farms. Identification of such factors, like farm size and net farm result, may help to increase epidemiological knowledge and to specify farm advice and policy

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

Aggregations of bluefish Pomatomus saltatrix (L.) at Mediterranean coastal fish farms: seasonal presence, daily patterns and influence of farming activity

OpenAIRE

Arechavala-Lopez, Pablo; Izquierdo-Gomez, David; Uglem, Ingebrigt; Sanchez-Jerez, Pablo

2014-01-01

Bluefish, Pomatomus saltatrix (Linnaeus, 1766), is commonly observed close to Mediterranean open-sea fish farms. It usually preys on wild fish that are attracted to farms, but also on farmed fish by biting holes in sea cages net walls. In the current telemetry study, we found that the tagged bluefish stayed close to fish farms during spring and early summer. However, most of the tagged fish disappeared from the farms during autumn, when the sea water temperature dropped. When aggregating at f...

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

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......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 evalu - ated 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...

Comparing technical efficiency of farms with an automatic milking system and a conventional milking system.

Science.gov (United States)

Steeneveld, W; Tauer, L W; Hogeveen, H; Oude Lansink, A G J M

2012-12-01

Changing from a conventional milking system (CMS) to an automatic milking system (AMS) necessitates a new management approach and a corresponding change in labor tasks. Together with labor savings, AMS farms have been found to have higher capital costs, primarily because of higher maintenance costs and depreciation. Therefore, it is hypothesized that AMS farms differ from CMS farms in capital:labor ratio and possibly their technical efficiency, at least during a transition learning period. The current study used actual farm accounting data from dairy farms in the Netherlands with an AMS and a CMS to investigate the empirical substitution of capital for labor in the AMS farms and to determine if the technical efficiency of the AMS farms differed from the CMS farms. The technical efficiency estimates were obtained with data envelopment analysis. The 63 AMS farms and the 337 CMS farms in the data set did not differ in general farm characteristics such as the number of cows, number of hectares, and the amount of milk quota. Farms with AMS have significantly higher capital costs (€12.71 per 100 kg of milk) than CMS farms (€10.10 per 100 kg of milk). Total labor costs and net outputs were not significantly different between AMS and CMS farms. A clear substitution of capital for labor with the adoption of an AMS could not be observed. Although the AMS farms have a slightly lower technical efficiency (0.76) than the CMS farms (0.78), a significant difference in these estimates was not observed. This indicates that the farms were not different in their ability to use inputs (capital, labor, cows, and land) to produce outputs (total farm revenues). The technical efficiency of farms invested in an AMS in 2008 or earlier was not different from the farms invested in 2009 or 2010, indicating that a learning effect during the transition period was not observed. The results indicate that the economic performance of AMS and CMS farms are similar. What these results show is that

Profitability Analysis of Selected Farms in the Batinah Region of Oman

Directory of Open Access Journals (Sweden)

Slim Zekri

2007-01-01

Full Text Available The agricultural sector of Oman represents less than 2% of the total GDP and uses 88% of the fresh water. Several decision makers are questioning whether the agricultural activity in the Sultanate of Oman can be sustained and if so what type of crops should be encouraged. More than 53% of the agricultural cropped area is situated in the Batinah coastal area where farming is exclusively based on groundwater pumping. A sample of 49 market-oriented farms from the Batinah region was surveyed during 2006. Four types of farms were considered. Results showed that the most profitable farms are mixing fodder crops and vegetables with a net margin of 1,412 RO/ha/year. The less profitable farms are based on tree crops and vegetables with a net margin of 847 RO/ha/year. For vegetables the most profitable crop is tomato with an average net margin of 2,580 RO/ha/year with a standard deviation of 2,043 RO/ha/year and the least profitable crop is cabbage with 113 RO/ha/ year with a standard deviation of 182 RO/ha/year. The net margin of crops grown under drip irrigation is higher than that for crops under furrow irrigation, with a difference of 548 RO/ha/year. Farms equipped with such modern irrigation systems tend to irrigate almost the same area in winter as in summer, while farms under furrow irrigation crop less than one percent of their cropped area during summer compared to winter. Consequently and contrary to expectations, modern irrigation systems tend to increase, rather than reduce, groundwater pumping given the financial incentives for farmers to grow summer vegetables instead of only winter vegetables. Even so, the net water use efficiency is greater for vegetable production under drip irrigation than it is for fodder production. The figures show that, on average, farming in the Batinah is financially profitable for the types of farm considered in this study. However, profitability varies widely between different farms and crops. The reasons for

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.

Fish production and some traits of meat quality in rainbow trout (Oncorhynchus mykiss farmed in different production systems

Directory of Open Access Journals (Sweden)

St. Stoyanova

2016-12-01

Full Text Available Abstract. The rainbow trout (Oncorhynchus mykiss, an important species in Bulgarian aquaculture, is farmed in different production systems as raceways, net cages etc. The aim of the present study was to evaluate the effect of two different rearing systems on fish production, survival rate, meat chemical, mineral composition and farming economic efficiency of culticated rainbow trout (Oncorhynchus mykiss. The information from a survey on fish production and economic efficiency traits was collected from two national rainbow trout farms using the two commonest fish farming systems: in raceways, Happy Fish Ltd fish farm and in net cages, Forest Group Ltd fish farm. The average individual weight gain (g, total weight gain (kg, feed conversion ratio, production costs of 1 kg fish and the economic efficiency coefficients were determined for the two studied fish farms. The final live weight of rainbow trout in net cages was 0.30 kg vs 0.35 kg in raceways. The average individual weight gain was higher in raceways farming system (0.30 kg than in net cages farm (0.26 kg. The mortality rate of fish in raceways was considerably lower: only 1% as compared to that in net cages (4%. The feed conversion ratio at the end of the experiment showed identical values for trout in both farms 1.01. The meat water content of fish reared in raceways and net cages was 77.46±0.65% and 74.52±0.52% respectively (P≤0.01.The protein content of fish meat was higher in fish farmed in net cages 18.84±0.29% as compared to fish cultivated in raceways 17.60±0.49% (P 0.05. Meat fat content of rainbow trout, reared in the net cage system was also considerably higher (5.26±0.30% than the respective parameter in fish farmed in ponds (3.60±0.15% (P≤0.001. The content of Ca and P was higher in rainbow trouts reared in raceways (138.96±1.12 mg.kg and 2844.32±39.31 mg.kg 1 -1 -1 compared with the values of these parameters of fish in net cages (134.46±1.96 mg.kg and 2690.31±42

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

Science.gov (United States)

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

2017-11-01

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

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

International Nuclear Information System (INIS)

Lennox, James A.; Nieuwkoop, Renger van

2010-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2010-12-15

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

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 incurred in the clearing of land is applicable only to a taxpayer who is engaged in “the business of...

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

Science.gov (United States)

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

2014-02-01

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

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

Science.gov (United States)

2010-04-01

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

Comparing the costs and benefits of floating rice-based and intensive rice-based farming systems in the Mekong delta

OpenAIRE

Van Kien Nguyen; Oc Van Vo; Duc Ngoc Huynh

2015-01-01

This paper compares financial costs and benefits of floating rice-based and intensive rice farming systems using data from focus group discussions and household survey in four locations in the Mekong Delta. We argue that the net financial benefit per 1000m2 of integrated floating rice-based farming systems is greater than the net financial benefit of intensive rice farming system. The total net benefit of floating rice-leeks shows the highest net benefit (VND 24.8 mil./1000 m2), followed by f...

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

Science.gov (United States)

2010-04-01

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

The profitability of automatic milking on Dutch dairy farms.

Science.gov (United States)

Bijl, R; Kooistra, S R; Hogeveen, H

2007-01-01

Several studies have reported on the profitability of automatic milking based on different simulation models, but a data-based study using actual farm data has been lacking. The objective of this study was to analyze the profitability of dairy farms having an automatic milking system (AMS) compared with farms using a conventional milking system (CMS) based on real accounting data. In total, 62 farms (31 using an AMS and 31 using a CMS) were analyzed for the year 2003 in a case control study. Differences between the years 2002 and 2003 also were analyzed by comparing a subgroup of 16 farms with an AMS and 16 farms with a CMS. Matching was based on the time of investment in a milking system (same year), the total milk production per year, and intensity of land use (kg/ha). Results from 2003 showed that the farms with an AMS used, on average, 29% less labor than farms with a CMS. In contrast, farms using a CMS grew faster (37,132 kg of milk quota and 5 dairy cows) than farms with an AMS (-3,756 kg milk quota and 0.5 dairy cows) between 2002 and 2003. Dairy farmers with a CMS had larger (euro7,899) revenues than those with an AMS. However, no difference in the margin on dairy production was detected, partly because of numerically greater (euro6,822) variable costs on CMS farms. Dairy farms were compared financially based on the amount of money that was available for rent, depreciation, interest, labor, and profit (RDILP). The CMS farms had more money (euro15,566) available for RDILP than the AMS farms. This difference was caused by larger fixed costs (excluding labor) for the AMS farms, larger contractor costs (euro6,422), and larger costs for gas, water, and electricity (euro1,549). Differences in costs for contractors and for gas, water, and electricity were statistically significant. When expressed per full-time employee, AMS farms had greater revenues, margins, and gross margins per full-time employee than did CMS farms. This resulted in a substantially greater

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.

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

Science.gov (United States)

2011-10-24

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

An evaluation of the economic viability of commercial pastoralism in ...

African Journals Online (AJOL)

Carrying capacity models and financial data from study group farmers were used to derive attainable net revenue per ha on veld in good, moderate and poor condition. From these data, minimum farm sizes required for a reasonable standard of living (R20 000 net personal income per annum) were estimated for each veld ...

Optimization of wind farm turbines layout using an evolutive algorithm

International Nuclear Information System (INIS)

Gonzalez, Javier Serrano; Santos, Jesus Riquelme; Payan, Manuel Burgos; Gonzalez Rodriguez, Angel G.; Mora, Jose Castro

2010-01-01

The optimum wind farm configuration problem is discussed in this paper and an evolutive algorithm to optimize the wind farm layout is proposed. The algorithm's optimization process is based on a global wind farm cost model using the initial investment and the present value of the yearly net cash flow during the entire wind-farm life span. The proposed algorithm calculates the yearly income due to the sale of the net generated energy taking into account the individual wind turbine loss of production due to wake decay effects and it can deal with areas or terrains with non-uniform load-bearing capacity soil and different roughness length for every wind direction or restrictions such as forbidden areas or limitations in the number of wind turbines or the investment. The results are first favorably compared with those previously published and a second collection of test cases is used to proof the performance and suitability of the proposed evolutive algorithm to find the optimum wind farm configuration. (author)

Developing technology options for rice integrated crop management ...

African Journals Online (AJOL)

Mo

high farm level impact for research and development efforts that emphasize improved crop and resource management ..... in addition to having superior net revenue per hectare across .... Given this picture, scientists at the Center will explore.

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.

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

Science.gov (United States)

Cantwell, Brendan

2015-01-01

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

Electric sales and revenue, 1990

International Nuclear Information System (INIS)

1992-01-01

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

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

Science.gov (United States)

2010-04-01

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

Feeding strategies and manure management for cost-effective mitigation of greenhouse gas emissions from dairy farms in Wisconsin.

Science.gov (United States)

Dutreuil, M; Wattiaux, M; Hardie, C A; Cabrera, V E

2014-09-01

Greenhouse gas (GHG) emissions from dairy farms are a major concern. Our objectives were to assess the effect of mitigation strategies on GHG emissions and net return to management on 3 distinct farm production systems of Wisconsin. A survey was conducted on 27 conventional farms, 30 grazing farms, and 69 organic farms. The data collected were used to characterize 3 feeding systems scaled to the average farm (85 cows and 127ha). The Integrated Farm System Model was used to simulate the economic and environmental impacts of altering feeding and manure management in those 3 farms. Results showed that incorporation of grazing practices for lactating cows in the conventional farm led to a 27.6% decrease in total GHG emissions [-0.16kg of CO2 equivalents (CO2eq)/kg of energy corrected milk (ECM)] and a 29.3% increase in net return to management (+$7,005/yr) when milk production was assumed constant. For the grazing and organic farms, decreasing the forage-to-concentrate ratio in the diet decreased GHG emissions when milk production was increased by 5 or 10%. The 5% increase in milk production was not sufficient to maintain the net return; however, the 10% increase in milk production increased net return in the organic farm but not on the grazing farm. A 13.7% decrease in GHG emissions (-0.08kg of CO2eq/kg of ECM) was observed on the conventional farm when incorporating manure the day of application and adding a 12-mo covered storage unit. However, those same changes led to a 6.1% (+0.04kg of CO2eq/kg of ECM) and a 6.9% (+0.06kg of CO2eq/kg of ECM) increase in GHG emissions in the grazing and the organic farms, respectively. For the 3 farms, manure management changes led to a decrease in net return to management. Simulation results suggested that the same feeding and manure management mitigation strategies led to different outcomes depending on the farm system, and furthermore, effective mitigation strategies were used to reduce GHG emissions while maintaining

Nevada state revenues analysis

International Nuclear Information System (INIS)

1988-06-01

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

Taxing Stock Options: Efficiency, Fairness and Revenue Implications

Directory of Open Access Journals (Sweden)

Jack M. Mintz

2015-10-01

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

Electric sales and revenue: 1993

Energy Technology Data Exchange (ETDEWEB)

1995-01-01

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

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

Science.gov (United States)

2010-04-01

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

Modelling of current loads on aquaculture net cages

Science.gov (United States)

Kristiansen, Trygve; Faltinsen, Odd M.

2012-10-01

In this paper we propose and discuss a screen type of force model for the viscous hydrodynamic load on nets. The screen model assumes that the net is divided into a number of flat net panels, or screens. It may thus be applied to any kind of net geometry. In this paper we focus on circular net cages for fish farms. The net structure itself is modelled by an existing truss model. The net shape is solved for in a time-stepping procedure that involves solving a linear system of equations for the unknown tensions at each time step. We present comparisons to experiments with circular net cages in steady current, and discuss the sensitivity of the numerical results to a set of chosen parameters. Satisfactory agreement between experimental and numerical prediction of drag and lift as function of the solidity ratio of the net and the current velocity is documented.

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

Science.gov (United States)

Sistrom, Christopher Lee; McKay, Niccie L

2005-06-01

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

Net cages in fish farming: a scientometric analysis Tanques rede em piscicultura: uma análise cienciométrica

Directory of Open Access Journals (Sweden)

Juliana Déo Dias

2012-03-01

Full Text Available AIM: This study presents a scientometric analysis of studies on net cages in order to determine whether these studies are considering environmental issues or only seeking an increase in food production; METHODS: The survey of articles was accomplished using the Thomson Reuters Database (ISI Web of Knowledge, with "cage culture" and "net cage" as keywords. We selected 238 articles that were published between 1990 and 2009; RESULTS: There was a temporal increase in the number of articles published. These articles focused mainly on fish production and environmental impacts; CONCLUSION: The studies of net cages in fish farming mainly investigated fish production, although environmental issues relating to this recent human activity were also important. Policy makers should consider both sides of the coin (i.e., both the benefits and environmental impacts of fish production in regulation of this activity.OBJETIVO: O presente estudo teve como objetivo apresentar uma análise cienciométrica sobre os estudos de tanques rede, a fim de responder se estes estudos estão considerando as questões ambientais ou, apenas, buscam um aumento na produção de alimentos; MÉTODOS: O levantamento dos artigos foi realizado na base Thomson Reuters (ISI Web of Knowledge, sendo utilizadas "cage culture" e "net cage" como palavras-chave. Foram selecionados 238 artigos durante o período de 1990 a 2009; RESULTADOS: Houve um incremento temporal no número de artigos publicados. Esses artigos enfocaram, principalmente, na produção pesqueira e impactos ambientais; CONCLUSÃO: Os estudos de tanques rede abordaram, principalmente, produção pesqueira, entretanto, as questões ambientais também foram importantes nesta recente atividade humana. Os decisores políticos devem considerar ambos os lados da moeda, ou seja, benefícios e impactos ambientais da produção pesqueira, antes de regular esta atividade.

IEA-Task 31 WAKEBENCH: Towards a protocol for wind farm flow model evaluation. Part 2: Wind farm wake models

DEFF Research Database (Denmark)

Moriarty, Patrick; Rodrigo, Javier Sanz; Gancarski, Pawel

2014-01-01

Researchers within the International Energy Agency (IEA) Task 31: Wakebench have created a framework for the evaluation of wind farm flow models operating at the microscale level. The framework consists of a model evaluation protocol integrated with a web-based portal for model benchmarking (www.......windbench.net). This paper provides an overview of the building-block validation approach applied to wind farm wake models, including best practices for the benchmarking and data processing procedures for validation datasets from wind farm SCADA and meteorological databases. A hierarchy of test cases has been proposed...

Analysis of Squid Net Fisheries Business Production

Directory of Open Access Journals (Sweden)

Herna Octivia Damayanti

2017-03-01

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

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.

revenue management–sales relationship

OpenAIRE

Noone, B. M; Hultberg, T.

2011-01-01

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

Resource revenues report

International Nuclear Information System (INIS)

2004-01-01

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

Electric sales and revenue 1991

International Nuclear Information System (INIS)

1993-04-01

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

AREVA net income: 649 million euros

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-03-15

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

AREVA net income: 649 million euros

International Nuclear Information System (INIS)

2007-03-01

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

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.

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.

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

Science.gov (United States)

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

2012-08-01

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

airline revenue management

OpenAIRE

Pak, K.; Piersma, Nanda

2002-01-01

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

Profitability of labour factor in the typical dairy farms in the world

Directory of Open Access Journals (Sweden)

Andrzej Parzonko

2009-01-01

Full Text Available The main purpose of the article was to analyse the productivity and profitability of labour factor and to present asset endowments of the typical dairy farms distinguished within IFCN (International Farm Comparison Network. Among analysed 103 typical dairy farms from 34 countries, the highest net dairy farm profit characterised large farms from USA, Australia and New Zealand. Those farms generated also significantly higher profit per working hour then the potential wages that could be earned outside the farm. The highest assets value per 100 kg of produced milk characterised European farms (especially with low production scale.

Analysis of efficiency and factors affecting the production of cabbage farming (Brassica oleracea L. in Belung village, Poncokusumo, Malang, Indonesia

Directory of Open Access Journals (Sweden)

G.M. Ningsih

2016-06-01

Full Text Available The purpose of this research was to analyze the efficiency and the factors that affect the production of cabbage farm in the village of Belung, Poncokusumo, Malang, Indonesia. Samples taken by census the number of respondents 36 farmers. The analysis used is descriptive qualitative and quantitative. Quantitative analysis include analysis of costs, revenues, income, efficiency and Cobb-Douglas. Based on the analysis, known that farmer acceptance is Rp. 43,767,361 and generated revenues of Rp. 30,124,372/ ha. Result relevaled that the Cabbage farm in the village of Belung, Poncokusumo, Malang was highly efficient and profitable with an efficiency of 3.2. Factors that effect significantly on cabbage farming production are labors, lands, pesticides and seeds. Input combinations are already efficient and optimal pesticides and seeds.

Wind farms on undegraded peatlands are unlikely to reduce future carbon emissions

International Nuclear Information System (INIS)

Smith, Jo; Nayak, Dali Rani; Smith, Pete

2014-01-01

Onshore wind energy is a key component of the renewable energies used by governments to reduce carbon emissions from electricity production, but will carbon emissions be reduced when wind farms are located on carbon-rich peatands? Wind farms are often located in uplands because most are of low agricultural value, are distant from residential areas, and are windy. Many UK uplands are peatlands, with layers of accumulated peat that represent a large stock of soil carbon. When peatlands are drained for construction there is a higher risk of net carbon loss than for mineral soils. Previous work suggests that wind farms sited on peatlands can reduce net carbon emissions if strictly managed for maximum retention of carbon. Here we show that, whereas in 2010, most sites had potential to provide net carbon savings, by 2040 most sites will not reduce carbon emissions even with careful management. This is due to projected changes in the proportion of fossil fuels used to generate electricity. The results suggest future policy should avoid constructing wind farms on undegraded peatlands unless drainage of peat is minimal and the volume excavated in foundations can be significantly reduced compared to energy output. - Highlights: • Future wind farms located on undegraded peats will not reduce carbon emissions. • This is due to projected changes in fossil fuels used to generate electricity. • Future policy should avoid constructing wind farms on undegraded peats

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

Directory of Open Access Journals (Sweden)

Gaetano Catanese

2018-05-01

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

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

Science.gov (United States)

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

2018-01-01

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

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

Directory of Open Access Journals (Sweden)

Martin Beznoska

2017-03-01

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

Why Revenue Diversification Matters

Science.gov (United States)

Leuhusen, Fredrik Carl Axel Peter

2017-01-01

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

Internet of Things Platform for Smart Farming: Experiences and Lessons Learnt.

Science.gov (United States)

Jayaraman, Prem Prakash; Yavari, Ali; Georgakopoulos, Dimitrios; Morshed, Ahsan; Zaslavsky, Arkady

2016-11-09

Improving farm productivity is essential for increasing farm profitability and meeting the rapidly growing demand for food that is fuelled by rapid population growth across the world. Farm productivity can be increased by understanding and forecasting crop performance in a variety of environmental conditions. Crop recommendation is currently based on data collected in field-based agricultural studies that capture crop performance under a variety of conditions (e.g., soil quality and environmental conditions). However, crop performance data collection is currently slow, as such crop studies are often undertaken in remote and distributed locations, and such data are typically collected manually. Furthermore, the quality of manually collected crop performance data is very low, because it does not take into account earlier conditions that have not been observed by the human operators but is essential to filter out collected data that will lead to invalid conclusions (e.g., solar radiation readings in the afternoon after even a short rain or overcast in the morning are invalid, and should not be used in assessing crop performance). Emerging Internet of Things (IoT) technologies, such as IoT devices (e.g., wireless sensor networks, network-connected weather stations, cameras, and smart phones) can be used to collate vast amount of environmental and crop performance data, ranging from time series data from sensors, to spatial data from cameras, to human observations collected and recorded via mobile smart phone applications. Such data can then be analysed to filter out invalid data and compute personalised crop recommendations for any specific farm. In this paper, we present the design of SmartFarmNet, an IoT-based platform that can automate the collection of environmental, soil, fertilisation, and irrigation data; automatically correlate such data and filter-out invalid data from the perspective of assessing crop performance; and compute crop forecasts and personalised

Internet of Things Platform for Smart Farming: Experiences and Lessons Learnt

Directory of Open Access Journals (Sweden)

Prem Prakash Jayaraman

2016-11-01

Full Text Available Improving farm productivity is essential for increasing farm profitability and meeting the rapidly growing demand for food that is fuelled by rapid population growth across the world. Farm productivity can be increased by understanding and forecasting crop performance in a variety of environmental conditions. Crop recommendation is currently based on data collected in field-based agricultural studies that capture crop performance under a variety of conditions (e.g., soil quality and environmental conditions. However, crop performance data collection is currently slow, as such crop studies are often undertaken in remote and distributed locations, and such data are typically collected manually. Furthermore, the quality of manually collected crop performance data is very low, because it does not take into account earlier conditions that have not been observed by the human operators but is essential to filter out collected data that will lead to invalid conclusions (e.g., solar radiation readings in the afternoon after even a short rain or overcast in the morning are invalid, and should not be used in assessing crop performance. Emerging Internet of Things (IoT technologies, such as IoT devices (e.g., wireless sensor networks, network-connected weather stations, cameras, and smart phones can be used to collate vast amount of environmental and crop performance data, ranging from time series data from sensors, to spatial data from cameras, to human observations collected and recorded via mobile smart phone applications. Such data can then be analysed to filter out invalid data and compute personalised crop recommendations for any specific farm. In this paper, we present the design of SmartFarmNet, an IoT-based platform that can automate the collection of environmental, soil, fertilisation, and irrigation data; automatically correlate such data and filter-out invalid data from the perspective of assessing crop performance; and compute crop forecasts

Jackson Revenue Budget

Data.gov (United States)

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

The case for offshore wind farms, artificial reefs and sustainable tourism in the French mediterranean

DEFF Research Database (Denmark)

Westerberg, Vanja; Jacobsen, Jette Bredahl; Lifran, Robert

2013-01-01

As the French government strives to achieve their offshore renewable energy target, the impact of offshore wind farms on coastal tourism in the Languedoc Rousillon is now being questioned. To assess this issue, a choice experiment was undertaken to elicit tourist preferences for wind turbines...... attitudes towards compensatory policies. Two policy recommendations are suggested. First, everything else being equal, wind farms should be located no closer than 12 km from the shore. Second, and alternatively, a wind farm can be located from 5 km and outwards without a loss in tourism revenues...

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.

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

Directory of Open Access Journals (Sweden)

Mencinger Jože

2015-09-01

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

Nevada local government revenues analysis

International Nuclear Information System (INIS)

1988-06-01

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

Can a wind farm with CAES survive in the day-ahead market?

International Nuclear Information System (INIS)

Mauch, Brandon; Carvalho, Pedro M.S.; Apt, Jay

2012-01-01

We investigate the economic viability of coupling a wind farm with compressed air energy storage (CAES) to participate in the day-ahead electricity market at a time when renewable portfolio standards are not binding and wind competes freely in the marketplace. In our model, the CAES is used to reduce the risk of committing uncertain quantities of wind energy and to shift dispatch of wind generation to high price periods. Other sources of revenue (capacity markets, ancillary services, price arbitrage) are not included in the analysis. We present a model to calculate profit maximizing day-ahead dispatch schedules based on wind forecasts. Annual profits are determined with dispatch schedules and actual wind generation values. We find that annual income for the modeled wind–CAES system would not cover annualized capital costs using market prices from the years 2006 to 2009. We also estimate market prices with a carbon price of $20 and $50 per tonne CO 2 and find that revenue would still not cover the capital costs. The implied cost per tonne of avoided CO 2 to make a wind–CAES profitable from trading on the day-ahead market is roughly $100, with large variability due to electric power prices. - Highlights: ► We modeled a wind farm participating in the day-ahead electricity market. ► We calculated optimal day-ahead market offers based on wind forecasts. ► Revenue is then calculated using measured wind power. ► We find that revenue is insufficient to cover capital costs at current market prices.

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.

Differences in the Financial Management of Conventional, Organic, and Biodynamic Farms

Directory of Open Access Journals (Sweden)

Vlašicová Eliška

2015-09-01

Full Text Available The financial management of conventional, organic, and biodynamic farms was evaluated and compared. It is a highly specific issue filling in the gap namely in the area of economic research of biodynamic agriculture. Biodynamic agriculture is a less widespread concept of agriculture, the management of which meets the requirements of organic agriculture. Organic agriculture has still been gaining in importance in the Czech Republic, the number of organic farms has been growing, and availability of organic products has increased, too. Of the Czech farms receiving subsidies from the EU or state subsidies in 2007-2012, a total of 389 were selected for analysis (273 of which were conventional farms, 112 organic farms, and 4 farms were engaged in biodynamic agriculture. Subsidies, Total Costs, Operating Revenue, Profit and Gross Value Added indicators were selected for evaluation. The individual indicators within groups of companies were compared by means of a t-test. The analysis revealed significant differences in the economic indicators of individual types of farms. It was observed that organic enterprises have better economic results than conventional and biodynamic businesses. Subsidies help all types of farms achieve better results. We may hence assume dependence of these farms on subsidies.

Analysis of the asset position of the Hungarian pig farming sector based on the data of the Farm Accountancy Data Network (FADN

Directory of Open Access Journals (Sweden)

Ildikó ÁBEL

2017-03-01

Full Text Available The goal of the study was the examination of the Hungarian pig sector with particular attention paid to the available assets, to the composition of the non-current assets, to the depreciation value, to the value of gross and net investments and to the value of various supports. It was found that the position of individual farms was more unfavorable; only from 2012 exceeded the value of their investments the value of depreciation, consequently these investments did not result in farm development. Corporate farms on the other hand were able to increase their investments - partly because they were more successful in utilizing the various support measures. Although individual farms had an increased value of investment in the last examined year, the statement above is still valid. Companies characteristically invested in high-value fixed assets, particularly in real estate property, while individual farms preferred intermediate assets, particularly machinery and breeding stock. The results of the study also show that farms keeping fewer pigs (below 50 livestock units chose to increase the size of their breeding stock while reducing their real estate and machinery investment. In the case of medium size pig farms (livestock units 50-150 the situation were more diverse. In 2010 the biggest investment activity occurred in increasing the size of the breeding stock, in 2011 in real estate investment and from 2012 machinery investment had the biggest value. Farms having more than 150 livestock units purchased mainly breeding stock in the first two years, and invested in real estate property from 2012. The small and medium size pig farms realized negative net investment indicating a decreasing productive capacity and falling behind in terms of development. These farms were not able to replace their depreciated assets. In terms of developments only the big pig farms were successful having sufficient resources and successful partaking in the various support

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.

A model for an economically optimal replacement of a breeder flock

NARCIS (Netherlands)

Yassin, H.; Velthuis, A.G.J.; Giesen, G.W.J.; Oude Lansink, A.G.J.M.

2012-01-01

A deterministic model is developed to support the tactical and operational replacement decisions at broiler breeder farms. The marginal net revenue approach is applied to determine the optimal replacement age of a flock. The objective function of the model maximizes the annual gross margin over the

Etude comparative de la rentabilité de deux types d'apiculture au Nord Ouest Cameroun

Directory of Open Access Journals (Sweden)

Tsafack Matsop, AS.

2011-01-01

Full Text Available Comparative Study of the Profitability of Two Types of Bee Farming in the North West Cameroon. The present study examines the financial profitability of beekeeping in Cameroon. The global objective is to compare the profitability of two types of bee farms in the North West Region. The main hypothesis, however, is the following: there is a significant difference in output and in net benefit between traditional and semimodern bee farms. As regards the methodology used, a two stage stratified random sampling technique was used to select 100 bee farmers. Primary data was collected on elements of costs and revenue. The technique of cost benefit analysis was used to analyze the data. Findings showed that traditional beekeeping and semi-modern beekeeping (using Kenyan hives "KTBH" farms have an average production of 77.46 and 112.68 liters of honey per year respectively, for the respective average total revenue of 86 832.39 FCFA and 143 791 FCFA. The average annual value of their ratio Net Benefit/Total Cost is 1.168 and 1.193 respectively. The semi-modern bee hives perform better than the traditional one. Even with some difficulties faced by some farmers, bee farming in the North West Cameroon remains profitable. Despite the static character of this study, we suggest that beekeepers should adopt the semi-modern (Kenyan hives.

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

Financial Impact of Foot-and-mouth disease outbreaks on pig farms in the Republic of Korea, 2014/2015.

Science.gov (United States)

Yoon, Hachung; Jeong, Wooseog; Han, Jun-Hee; Choi, Jida; Kang, Yong-Myung; Kim, Yong-Sang; Park, Hong-Sig; Carpenter, Tim E

2018-01-01

The financial impact of foot-and-mouth disease (FMD) that occurred in 180 piggeries (100 farrow-to-finish and 80 fattening farms) confirmed infected during the 2014/2015 epidemic in the Republic of Korea was estimated at the farm level. The median loss due to slaughtering of pigs prior to their expected market weights was US$ 71.8 (uncovered compensation-compensation loss) plus US$ 57.3 (foregone net gain) per pig. Median loss per farm was US$ 27,487 (55.6% of total loss) for compensation and US$ 15,925 (44.4%) for foregone net gain. The total loss per farm (median, 25th-75th percentile) was US$ 43,822 (9,767-115,893), which represented 49.4% (11.5-112.8) of the annual net gain of pig farms. The total financial loss in 180 FMD outbreak pig farms was US$ 25.2 million, which was nearly one-half of the control cost (US$ 58.3 million) spent by the Korean government on this epidemic. The findings in this study should help planning to help reduce the impact at the farm level in the Republic of Korea in the future. Copyright © 2017 Elsevier B.V. All rights reserved.

Household economic modelsof gill net fishermen at Madura strait

Science.gov (United States)

Primyastanto, M.

2018-04-01

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

Stochastic Optimal Regulation Service Strategy for a Wind Farm Participating in the Electricity Market

DEFF Research Database (Denmark)

Zhang, Baohua; Hu, Weihao; Chen, Zhe

2015-01-01

in the stochastic optimization to deal with the uncertainty of the up regulation price and the up regulation activation of the power system.The Danish short-term electricity market and a wind farm in western Denmark are chosen to evaluate the effect of the proposed strategy. Simulation results showthe proposed......As modern wind farmshave the ability to provideregulation service for the power system, wind power plant operators may be motivated to participate in the regulating market to maximize their profit.In this paper, anoptimal regulation servicestrategy for a wind farm to participate...... strategy can increase the revenue of wind farms by leavinga certain amount of wind powerfor regulation service....

Electric sales and revenue 1992, April 1994

Energy Technology Data Exchange (ETDEWEB)

1994-04-20

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

Electric sales and revenue 1992, April 1994

International Nuclear Information System (INIS)

1994-01-01

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

Environmental and economic comparisons of manure application methods in farming systems.

Science.gov (United States)

Rotz, C A; Kleinman, P J A; Dell, C J; Veith, T L; Beegle, D B

2011-01-01

Alternative methods for applying livestock manure to no-till soils involve environmental and economic trade-offs. A process-level farm simulation model (Integrated Farm System Model) was used to evaluate methods for applying liquid dairy (Bos taurus L.) and swine (Sus scrofa L.) manure, including no application, broadcast spreading with and without incorporation by tillage, band application with soil aeration, and shallow disk injection. The model predicted ammonia emissions, nitrate leaching, and phosphorus (P) runoff losses similar to those measured over 4 yr of field trials. Each application method was simulated over 25 yr of weather on three Pennsylvania farms. On a swine and cow-calf beef operation under grass production, shallow disk injection increased profit by $340 yr(-1) while reducing ammonia nitrogen and soluble P losses by 48 and 70%, respectively. On a corn (Zea mays L.)-and-grass-based grazing dairy farm, shallow disk injection reduced ammonia loss by 21% and soluble P loss by 76% with little impact on farm profit. Incorporation by tillage and band application with aeration provided less environmental benefit with a net decrease in farm profit. On a large corn-and-alfalfa (Medicago sativa L.)-based dairy farm where manure nutrients were available in excess of crop needs, incorporation methods were not economically beneficial, but they provided environmental benefits with relatively low annual net costs ($13 to $18 cow). In all farming systems, shallow disk injection provided the greatest environmental benefit at the least cost or greatest profit for the producer. With these results, producers are better informed when selecting manure application equipment.

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

African Journals Online (AJOL)

Open Access DOWNLOAD FULL TEXT ... Piggery waste management systems in the study area were identified and described, the farm profitability ... Data were analyzed using descriptive statistics, operating net returns and benefit cost ratio.

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...... by the software and several tests were performed. The calculations include the smoothing effect on produced energy between wind farms located in different regional wind zones and the short time scales relevant for assessing balancing power. The grid code compliance was tested for several cases and the results...

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

Electric sales and revenue 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-10-01

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

Electric sales and revenue 1994

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-11-01

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

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

Land Use Pattern, Climate Change, and Its Implication for Food ...

African Journals Online (AJOL)

While Ethiopia has always suffered from climatic variability like droughts and consequently food shortage and famine, climate change is set to make the lives of the poorest even harder. Climate change has the potential to adversely affect net farm revenues of small holders with increasing land fragmentation due to ...

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.

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.

Social capital on poultry farms in South Sulawesi, Indonesia

Science.gov (United States)

Sri Lestari, V.; Natsir; Patrick, I. W.; Ali, H. M.; Asya, M.; Sirajuddin, S. N.

2018-05-01

Social capital plays an important role in the development of poultry farms in South Sulawesi. Poultry farms consisted of laying hen and broiler farms. Most of laying hen farms were located in Sidrap Regency, while broiler farms were located in Maros regency. The aim of this research was to know social capital on beef cattle farms in South Sulawesi. Population of this research was 120 farmers which consisted of 6o were laying hen farmers and 60 were broiler farmers. Variable of social capital was mutual trust, reciprocity, shared norms and linkage. The data were collected from observation and depth interview by using questionnaire. There were 10 questions. The answer was scored by using Likert scale ranging from 1 refer to strongly agree; 2 refer to agree; 3 refer to not sure; 4 refer to disagree and 5 refer to strongly disagree. The data were analyzed descriptively using frequency distribution. The research revealed that mutual trust and shared norms members of the group in broiler farms have higher level than that on laying hen farms, on the other hand, linkage or net working members of the group among laying hen farmers has higher level than that on broiler farms.

Characterization of revenue equivalence

NARCIS (Netherlands)

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

2009-01-01

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

Recycling carbon revenues: transforming costs into opportunities

International Nuclear Information System (INIS)

Vaidyula, Manasvini; Alberola, Emilie

2016-01-01

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

Characterization of Revenue Equivalence

NARCIS (Netherlands)

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

2008-01-01

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

The influence of spatial effects on wind power revenues under direct marketing rules

Energy Technology Data Exchange (ETDEWEB)

Grothe, Oliver [Koeln Univ. (Germany). Dept. of Economic and Social Statistics; Muesgens, Felix [Brandenburgische Technische Univ. Cottbus (Germany). Lehrstuhl fuer Energiewirtschaft

2012-03-15

In many countries worldwide, investment in renewable technologies has been accelerated by the introduction of fixed feed-in tariffs for electricity from renewable energy sources (RES). While fixed tariffs accomplish this purpose, they lack incentives to align the RES production with price signals. Today, due to a growing proportion of renewable electricity, the intermittency of most RES increases the volatility of electricity prices and might even prevent market clearing. Therefore, support schemes for RES have to be modified. Recently, Germany launched a market premium model which gives wind power operators the monthly choice to either receive a fixed feed-in tariff or to risk a - subsided - access to the wholesale electricity market. This paper quantifies the revenues of wind turbines under this new model and, in particular, analyzes whether, when and where producers may profit. We find that the position of the wind turbine within the country significantly influences revenues. The results are of interest and importance for wind farm operators deciding whether electricity should be sold in the fixed tariff or in the wholesale market.

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.

IEA-Task 31 WAKEBENCH: Towards a protocol for wind farm flow model evaluation. Part 2: Wind farm wake models

Science.gov (United States)

Moriarty, Patrick; Sanz Rodrigo, Javier; Gancarski, Pawel; Chuchfield, Matthew; Naughton, Jonathan W.; Hansen, Kurt S.; Machefaux, Ewan; Maguire, Eoghan; Castellani, Francesco; Terzi, Ludovico; Breton, Simon-Philippe; Ueda, Yuko

2014-06-01

Researchers within the International Energy Agency (IEA) Task 31: Wakebench have created a framework for the evaluation of wind farm flow models operating at the microscale level. The framework consists of a model evaluation protocol integrated with a web-based portal for model benchmarking (www.windbench.net). This paper provides an overview of the building-block validation approach applied to wind farm wake models, including best practices for the benchmarking and data processing procedures for validation datasets from wind farm SCADA and meteorological databases. A hierarchy of test cases has been proposed for wake model evaluation, from similarity theory of the axisymmetric wake and idealized infinite wind farm, to single-wake wind tunnel (UMN-EPFL) and field experiments (Sexbierum), to wind farm arrays in offshore (Horns Rev, Lillgrund) and complex terrain conditions (San Gregorio). A summary of results from the axisymmetric wake, Sexbierum, Horns Rev and Lillgrund benchmarks are used to discuss the state-of-the-art of wake model validation and highlight the most relevant issues for future development.

IEA-Task 31 WAKEBENCH: Towards a protocol for wind farm flow model evaluation. Part 2: Wind farm wake models

International Nuclear Information System (INIS)

Moriarty, Patrick; Rodrigo, Javier Sanz; Gancarski, Pawel; Chuchfield, Matthew; Naughton, Jonathan W; Hansen, Kurt S; Machefaux, Ewan; Maguire, Eoghan; Castellani, Francesco; Terzi, Ludovico; Breton, Simon-Philippe; Ueda, Yuko

2014-01-01

Researchers within the International Energy Agency (IEA) Task 31: Wakebench have created a framework for the evaluation of wind farm flow models operating at the microscale level. The framework consists of a model evaluation protocol integrated with a web-based portal for model benchmarking (www.windbench.net). This paper provides an overview of the building-block validation approach applied to wind farm wake models, including best practices for the benchmarking and data processing procedures for validation datasets from wind farm SCADA and meteorological databases. A hierarchy of test cases has been proposed for wake model evaluation, from similarity theory of the axisymmetric wake and idealized infinite wind farm, to single-wake wind tunnel (UMN-EPFL) and field experiments (Sexbierum), to wind farm arrays in offshore (Horns Rev, Lillgrund) and complex terrain conditions (San Gregorio). A summary of results from the axisymmetric wake, Sexbierum, Horns Rev and Lillgrund benchmarks are used to discuss the state-of-the-art of wake model validation and highlight the most relevant issues for future development

Efficiency of dairy farms participating and not participating in veterinary herd health management programs.

Science.gov (United States)

Derks, Marjolein; Hogeveen, Henk; Kooistra, Sake R; van Werven, Tine; Tauer, Loren W

2014-12-01

This paper compares farm efficiencies between dairies who were participating in a veterinary herd health management (VHHM) program with dairies not participating in such a program, to determine whether participation has an association with farm efficiency. In 2011, 572 dairy farmers received a questionnaire concerning the participation and execution of a VHHM program on their farms. Data from the questionnaire were combined with farm accountancy data from 2008 through 2012 from farms that used calendar year accounting periods, and were analyzed using Stochastic Frontier Analysis (SFA). Two separate models were specified: model 1 was the basic stochastic frontier model (output: total revenue; input: feed costs, land costs, cattle costs, non-operational costs), without explanatory variables embedded into the efficiency component of the error term. Model 2 was an expansion of model 1 which included explanatory variables (number of FTE; total kg milk delivered; price of concentrate; milk per hectare; cows per FTE; nutritional yield per hectare) inserted into the efficiency component of the joint error term. Both models were estimated with the financial parameters expressed per 100 kg fat and protein corrected milk and per cow. Land costs, cattle costs, feed costs and non-operational costs were statistically significant and positive in all models (P<0.01). Frequency distributions of the efficiency scores for the VHHM dairies and the non-VHHM dairies were plotted in a kernel density plot, and differences were tested using the Kolmogorov-Smirnov two-sample test. VHHM dairies had higher total revenue per cow, but not per 100 kg milk. For all SFA models, the difference in distribution was not statistically different between VHHM dairies and non-VHHM dairies (P values 0.94, 0.35, 0.95 and 0.89 for the basic and complete model per 100 kg fat and protein corrected milk and per cow respectively). Therefore we conclude that with our data farm participation in VHHM is not related

Modeling of the maintenance policy of an offshore wind farm

International Nuclear Information System (INIS)

Maddens, L.; Labeau, P.E.

2004-01-01

Wind energy has a key position in the market of renewable electricity production means. Offshore wind farms offer additional surfaces to exploit this form of energy, together with more favourable wind conditions. Yet offshore windmills ask for higher investment and maintenance costs. Optimising the latter costs should therefore turn out to be particularly beneficial for this technology. The present paper summarizes the main modelling aspects of the maintenance of a typical offshore wind farm, such as the accessibility of the wind turbines and the impact of weather conditions, the cost of the different transport resources, the number of maintenance teams, a tolerated unavailability of part of the windmills, the opportunity to combine corrective and preventive maintenance actions on one or several windmills. All these features were embedded in a Petri net model of the maintenance policy of the farm, allowing to estimate the maintenance costs entailed by several strategies. Advantages and drawbacks of using Petri nets for the modelling of such a maintenance strategy are finally discussed. (authors)

The economic results of farms in the Czech Republic

Directory of Open Access Journals (Sweden)

Jaroslav Svoboda

2014-12-01

Full Text Available Czech agrarian sector has undergone significant changes during last ten years. Since the Czech Republic has entered the European Union in 2004, agrarian sector has had to adapt to conditions of the Common Agricultural Policy (CAP. This policy is taken as a crucial within the EU policies as it includes orientation of food production as well as a broader sense of sustainable development and employment. The paper assesses profit/loss and its efficiency of a sample of farms in the Czech Republic (about 830 farms in 2004 2010. This analysis employed methods of financial analysis both traditional ratios and systems of bankruptcy and value models. Time series is long enough to monitor results after establishing the UE and the CAP principles in the Czech Republic. The paper shows that although since 2004, revenue per employee has been increasing, the value added per worker has been static without any major changes. However, farms on average were profitable with the exception of 2009. It was verified by bankruptcy and value models that an average farm is in a relatively good financial situation (without any problems or debt and sufficiently liquid.

Economic Impacts of Climate Change on Cereal Production: Implications for Sustainable Agriculture in Northern Ghana

Directory of Open Access Journals (Sweden)

Anslem Bawayelaazaa Nyuor

2016-08-01

Full Text Available This paper investigates the economic impacts of climate change on cereal crop production in Northern Ghana using 240 households comprising maize and sorghum farmers. The Ricardian regression approach was used to examine the economic impacts of climate change based on data generated from a survey conducted in the 2013/2014 farming seasons. Forty-year time-series data of rainfall and temperature from 1974 to 2013, together with cross-sectional data, were used for the empirical analysis. The Ricardian regression estimates for both maize and sorghum showed varying degrees of climate change impacts on net revenues. The results indicated that early season precipitation was beneficial for sorghum, but harmful for maize. However, mid-season precipitation tended to promote maize production. Temperature levels for all seasons impacted negatively on net revenue for both crops, except during the mid-season, when temperature exerted a positive effect on net revenue for sorghum. Our findings suggest that appropriate adaptation strategies should be promoted to reduce the negative impacts of prevailing climate change on cereal crop production.

47 CFR 32.5003 - Cellular mobile revenue.

Science.gov (United States)

2010-10-01

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

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

NARCIS (Netherlands)

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

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

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

NARCIS (Netherlands)

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

2014-01-01

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

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

Science.gov (United States)

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

1981-08-01

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

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

OpenAIRE

Fernandez, Pablo

2006-01-01

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

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.

A survey of Japanese quail (Coturnix coturnix japonica) farming in selected areas of Bangladesh.

Science.gov (United States)

Nasar, Abu; Rahman, Aminoor; Hoque, Nazmul; Kumar Talukder, Anup; Das, Ziban Chandra

2016-09-01

To investigate the status, problems and prospects of Japanese quail (Coturnix coturnix japonica) farming in selected areas of Bangladesh. The study was conducted in 14 districts of Bangladesh, viz., Dhaka, Narayanganj, Munshiganj, Mymensingh, Netrakona, Faridpur, Jessore, Khulna, Satkhira, Kushtia, Bogra, Naogaon, Comilla, and Sylhet during the period from July 2011 to June 2012. A total of 52 quail farmers were interviewed for data collection using a structured questionnaire. Focus group discussions were also carried out with unsuccessful farmers and those want to start quail farming. Workers of quail farms, quail feeds and medicine suppliers, quail eggs and meat sellers were also interviewed regarding the issue. Out of 52 farms, 86.5% were operated by male, 67.3% farmers did not receive any training and 92.3% farmers had no earlier experience of quail farming although 58.0% farmers primary occupation was quail farming. Most of the farms (63.4%) were mixed in type having ≤5000 birds of two or three varieties. About 80.7% farms were operated separately round the year with no other poultry and 83.0% farmers wanted to expand their farming. The average pullet weight 145.0±0.12, 110.0±0.07, 120.0±0.22, and 128.0±0.17 g; age at the first lay 46.0±0.04, 42.0±0.31, 42.0±0.09, and 45.2±0.05 days; rearing period 15.0±0.01, 12.0±0.14, 15.0±0.32, and 15.2±0.18 months; culling period 15.5±0.14, 13.0±0.06, 15.0±0.03, and 15.4±0.26 months were for layer, parent stock, hatchery, and mixed farms, respectively. Most of the layer farms had an average egg production of ≤5000/day and net profit BDT 0.75/egg. However, an average number of birds, hatchability and net profit per day-old-chick were ≤5000, 76.8% and BDT 2.75, respectively, in the hatchery. Broiler quails were sold at 30 days with mean weight of 110.8 g and net profit BDT 9.02/bird. The major constraints of quail farming were higher feed price, outbreak of endemic diseases, lack of proper knowledge

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 ...

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

Relating the carbon footprint of milk from Irish dairy farms to economic performance.

Science.gov (United States)

O'Brien, D; Hennessy, T; Moran, B; Shalloo, L

2015-10-01

Mitigating greenhouse gas (GHG) emissions per unit of milk or the carbon footprint (CF) of milk is a key issue for the European dairy sector given rising concerns over the potential adverse effects of climate change. Several strategies are available to mitigate GHG emissions, but producing milk with a low CF does not necessarily imply that a dairy farm is economically viable. Therefore, to understand the relationship between the CF of milk and dairy farm economic performance, the farm accountancy network database of a European Union nation (Ireland) was applied to a GHG emission model. The method used to quantify GHG emissions was life cycle assessment (LCA), which was independently certified to comply with the British standard for LCA. The model calculated annual on- and off-farm GHG emissions from imported inputs (e.g., electricity) up to the point milk was sold from the farm in CO2-equivalent (CO2-eq). Annual GHG emissions computed using LCA were allocated to milk based on the economic value of dairy farm products and expressed per kilogram of fat- and protein-corrected milk (FPCM). The results showed for a nationally representative sample of 221 grass-based Irish dairy farms in 2012 that gross profit averaged € 0.18/L of milk and € 1,758/ha and gross income was € 40,899/labor unit. Net profit averaged € 0.08/L of milk and € 750/ha and net income averaged € 18,125/labor unit. However, significant variability was noted in farm performance across each financial output measure. For instance, net margin per hectare of the top one-third of farms was 6.5 times higher than the bottom third. Financial performance measures were inversely correlated with the CF of milk, which averaged 1.20 kg of CO2-eq/kg of FPCM but ranged from 0.60 to 2.13 kg of CO2-eq/kg of FPCM. Partial least squares regression analysis of correlations between financial and environmental performance indicated that extending the length of the grazing season and increasing milk production

The influence of spatial effects on wind power revenues under direct marketing rules

International Nuclear Information System (INIS)

Grothe, Oliver; Müsgens, Felix

2013-01-01

In many countries, investments in renewable technologies have been accelerated by fixed feed-in tariffs for electricity from renewable energy sources (RES). While fixed tariffs accomplish this purpose, they lack incentives to align the RES production with price signals. Today, the intermittency of most RES increases the volatility of electricity prices and makes balancing supply and demand more complicated. Therefore, support schemes for RES have to be modified. Recently, Germany launched a scheme which gives wind power operators the monthly choice to either receive a fixed tariff or to risk a – subsidized – access to the wholesale electricity market. This paper quantifies revenues of wind turbines under this new subsidy and analyzes whether, when and where producers may profit. We find that the position of the wind turbine within the country significantly influences revenues in terms of EUR/MWh. The results are important for wind farm operators deciding whether electricity should be sold in the fixed feed-in tariff or in the wholesale market. However, no location is persistently, i.e., in every calendar month of the year, above the average. This limits the effect of the new subsidy scheme on investment locations and long term improvements in the aggregated wind feed-in profile. - Highlights: • Germany couples feed-in tariff for renewable energies to hourly market prices. • Analysis of position of wind turbines on relative revenues in EUR/MW. • Quantification of locational effect for policy makers and investors

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...

Factors associated with the financial performance of spring-calving, pasture-based dairy farms.

Science.gov (United States)

Ramsbottom, G; Horan, B; Berry, D P; Roche, J R

2015-05-01

and 51.4kg of protein more per tonne of DM pasture harvested/ha) and net profit per hectare (€268/ha more per tonne of DM harvested). Milk yield and yield of milk components per cow and per hectare increased linearly with increased use of purchased feed (additional 30.6kg of milk fat and 26.7kg of milk protein per tonne of DM purchased feed per hectare), but, on average, pasture harvested/hectare and net profit/hectare declined (-0.60 t of DM/ha and -€78.2/ha, respectively) with every tonne of DM supplementary feed purchased per hectare. The results indicate an effect of purchased feeds not usually accounted for in marginal economic analyses (e.g., milk to feed price ratio): the decline in pasture harvested/hectare, with the costs of producing the unutilized pasture in addition to the cost of feed resulting in a lower profit. In conclusion, greater milk component yields per cow were associated with increased profit per hectare, and a greater use of purchased feeds was associated with an increase in the yield of milk components. However, on average, increasing yield of milk components through the supply of purchased feeds to pasture-based cows was associated with a decline in pasture harvested per hectare and profitability. The decline in pasture harvested per hectare with increased use of purchased supplements per cow is probably the primary reason for the low milk production response and the failure to capitalize on the potential benefits of purchased supplements, with the associated costs of growing the unutilized pasture, in conjunction with increased nonfeed variable and fixed costs outweighing the increased milk production and revenue from supplementation. Farmers considering intensification through use of purchased supplements to increase the stock-carrying capacity of the farm (i.e., stocking rate) must ensure that they focus on management of pasture and total cost control to capture the potential benefits of supplementary feed use. Copyright © 2015

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

Science.gov (United States)

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

2007-12-01

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

NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

Directory of Open Access Journals (Sweden)

Cristina-Aurora, BUNEA-BONTAȘ

2014-11-01

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

Achieving Revenue Benchmarks Conditional on Growth Properties

Directory of Open Access Journals (Sweden)

Dong Hyun Son

2017-05-01

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

ANALISIS KELAYAKAN USAHATANI NANAS (ANANAS COMOSUS MERR DI DESA SIWARAK, KECAMATAN KARANGREJA, KABUPATEN PURBALINGGA (STUDI KASUS PADA KELOMPOK TANI BAROKAH

Directory of Open Access Journals (Sweden)

Widi Widayat

2016-12-01

Full Text Available Pineapple is a fruit crop shrubs from which has at scientific name Ananas comosus (L Merr. The plant is easy to be cultivated because of both growing in wet or dry climates.The study aims to determine: the financial condition covered cost and revenues, feasibility of pineapple farming, pineapple farming sensitivity in the costs and revenue changes, the time required for break-even point, and the problem faced by farmer Siwarak village, Karangreja sub district, Purbalingga regency. The data obtained from direct interview to 58 pineapple farmers who were Barokah farmers group members. The result showed that : (1 The cost spent for a planting season was Rp.61.897.186,00 per 1 hectares, the income was Rp.205.649.177,00 per 1 hectrares, and the net income was Rp.143.751.991,00 per 1 hectares. (2 The feasibility analysis with discount level was 11.50% and NPV obtained Rp.90.457.173,00, IRR 95,82%, Net B/C ratio of 3.48, so declared feasible for business. (3 The sensitivity analysis by doing decline for cost 30%, the increase cost was 30% and a decrease in revenue of 30% as well as the increase cost was 30%, pineapple farming still feasible for business. (4 From the payback period analysis can be concluded that farmers could give break-even point in 2.61 years. (5 Farmers experiencing problem in meeting the needs of labor outside the family because at the same time other farmers also need manpower to cultivate land.

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

Science.gov (United States)

2012-05-01

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

A multivariate and stochastic approach to identify key variables to rank dairy farms on profitability.

Science.gov (United States)

Atzori, A S; Tedeschi, L O; Cannas, A

2013-05-01

The economic efficiency of dairy farms is the main goal of farmers. The objective of this work was to use routinely available information at the dairy farm level to develop an index of profitability to rank dairy farms and to assist the decision-making process of farmers to increase the economic efficiency of the entire system. A stochastic modeling approach was used to study the relationships between inputs and profitability (i.e., income over feed cost; IOFC) of dairy cattle farms. The IOFC was calculated as: milk revenue + value of male calves + culling revenue - herd feed costs. Two databases were created. The first one was a development database, which was created from technical and economic variables collected in 135 dairy farms. The second one was a synthetic database (sDB) created from 5,000 synthetic dairy farms using the Monte Carlo technique and based on the characteristics of the development database data. The sDB was used to develop a ranking index as follows: (1) principal component analysis (PCA), excluding IOFC, was used to identify principal components (sPC); and (2) coefficient estimates of a multiple regression of the IOFC on the sPC were obtained. Then, the eigenvectors of the sPC were used to compute the principal component values for the original 135 dairy farms that were used with the multiple regression coefficient estimates to predict IOFC (dRI; ranking index from development database). The dRI was used to rank the original 135 dairy farms. The PCA explained 77.6% of the sDB variability and 4 sPC were selected. The sPC were associated with herd profile, milk quality and payment, poor management, and reproduction based on the significant variables of the sPC. The mean IOFC in the sDB was 0.1377 ± 0.0162 euros per liter of milk (€/L). The dRI explained 81% of the variability of the IOFC calculated for the 135 original farms. When the number of farms below and above 1 standard deviation (SD) of the dRI were calculated, we found that 21

The changing imperative for revenue assurance

International Nuclear Information System (INIS)

Dalbec, L.; Downey, F.

1994-01-01

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

Water and land availability for energy farming. Final report

Energy Technology Data Exchange (ETDEWEB)

Schooley, F.A.; Mara, S.J.; Mendel, D.A.; Meagher, P.C.; So, E.C.

1979-10-01

The physical and economic availability of land and water resources for energy farming were determined. Ten water subbasins possessing favorable land and water availabilities were ranked according to their overall potential for biomass production. The study results clearly identify the Southeast as a favorable area for biomass farming. The Northwest and North-Central United States should also be considered on the basis of their highly favorable environmental characteristics. Both high and low estimates of water availability for 1985 and 2000 in each of 99 subbasins were prepared. Subbasins in which surface water consumption was more than 50% of surface water supply were eliminated from the land availability analysis, leaving 71 subbasins to be examined. The amount of acreage potentially available for biomass production in these subbasins was determined through a comparison of estimated average annual net returns developed for conventional agriculture and forestry with net returns for several biomass production options. In addition to a computerized method of ranking subbasins according to their overall potential for biomass production, a methodology for evaluating future energy farm locations was developed. This methodology included a general area selection procedure as well as specific site analysis recommendations. Thirty-five general factors and a five-step site-specific analysis procedure are described.

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)

A survey of Japanese quail (Coturnix coturnix japonica farming in selected areas of Bangladesh

Directory of Open Access Journals (Sweden)

Abu Nasar Md. Aminoor Rahman

2016-09-01

Full Text Available Aim: To investigate the status, problems and prospects of Japanese quail (Coturnix coturnix japonica farming in selected areas of Bangladesh. Materials and Methods: The study was conducted in 14 districts of Bangladesh, viz., Dhaka, Narayanganj, Munshiganj, Mymensingh, Netrakona, Faridpur, Jessore, Khulna, Satkhira, Kushtia, Bogra, Naogaon, Comilla, and Sylhet during the period from July 2011 to June 2012. A total of 52 quail farmers were interviewed for data collection using a structured questionnaire. Focus group discussions were also carried out with unsuccessful farmers and those want to start quail farming. Workers of quail farms, quail feeds and medicine suppliers, quail eggs and meat sellers were also interviewed regarding the issue. Results: Out of 52 farms, 86.5% were operated by male, 67.3% farmers did not receive any training and 92.3% farmers had no earlier experience of quail farming although 58.0% farmers primary occupation was quail farming. Most of the farms (63.4% were mixed in type having ≤5000 birds of two or three varieties. About 80.7% farms were operated separately round the year with no other poultry and 83.0% farmers wanted to expand their farming. The average pullet weight 14.5±0.12, 11.0±0.07, 12.0±0.22, and 12.8±0.17 g; age at the first lay 46.0±0.04, 42.0±0.31, 42.0±0.09, and 45.2±0.05 days; rearing period 15.0±0.01, 12.0±0.14, 15.0±0.32, and 15.2±0.18 months; culling period 15.5±0.14, 13.0±0.06, 15.0±0.03, and 15.4±0.26 months were for layer, parent stock, hatchery, and mixed farms, respectively. Most of the layer farms had an average egg production of ≤5000/day and net profit BDT 0.75/egg. However, an average number of birds, hatchability and net profit per day-old-chick were ≤5000, 76.8% and BDT 2.75, respectively, in the hatchery. Broiler quails were sold at 30 days with mean weight of 110.8 g and net profit BDT 9.02/bird. The major constraints of quail farming were higher feed price

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.

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

Science.gov (United States)

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

2018-04-10

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

Evolution of tax revenue in Romania

Directory of Open Access Journals (Sweden)

Nicoleta Mihaela Florea

2014-11-01

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

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

Science.gov (United States)

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

2018-02-08

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

Towards sustainable oil revenue management

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-07-01

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

Empowerment Of Farmer Group In Improving Chilli Farming Income In Kerinci District, Indonesia

Directory of Open Access Journals (Sweden)

Indra Karim

2013-08-01

Full Text Available Purpose of the agricultural development is to raise the quality of human resources and the livelihood of farmers and their families. The role of farmer groups are very important in supporting the agricultural intensification program, but their ability to adopt new technologies are still very limited. Base on these facts then problems of this research is role of the chilli farmers group empowerment in improving the farming revenues.The research was carried out in the Air Hangat Timur Subdistrict, Kerinci District, many farmers who insist the chili farming traditionally, they have not implemented the recommended agrotechnologies package. The number of samples as much as two groups of farmers, including 28 farmers from the Pinang-Jaya farmers group and 17 farmers from Usaha-Sepakat farmer groups. To find out the improvement level of farmers ability in improving farmer income, it is conducted the Coefficient Spearman test.The results showed that the ability of chilli agrotechnology implementation is included in the category of “intermediate”. There is a strong relationship between farmer age, educational level, experience farming and the number of family member with the farmer capability in implementing chilli agrotechnologies. Keywords: farmer group, chili farming, farming income

Determinants of wind and solar energy system adoption by U.S. farms: A multilevel modeling approach

International Nuclear Information System (INIS)

Borchers, Allison M.; Xiarchos, Irene; Beckman, Jayson

2014-01-01

This article offers the first national examination of the determinants of adoption of wind and solar energy generation on U.S. farming operations. The inclusion of state policies and characteristics in a multilevel modeling approach distinguishes this study from past research utilizing logit models of technology adoption which focus only on the characteristics of the farm operation. Results suggest the propensity to adopt is higher for livestock operations, larger farms, operators with internet access, organic operations, and newer farmers. The results find state characteristics such as solar resources, per capita income levels, and predominantly democratic voting increasing the odds of farm adoption. This research suggests the relevance of state policy variables in explaining farm level outcomes is limited, although in combination best practice net metering and interconnection policies—policies designed to encourage the development of small scale distributed applications—are shown to increase the likelihood of farm solar and wind adoption. The prevalence of electric cooperatives—which are often not subject to state renewable energy policies and often service farms—is negatively related with the propensity to adopt and suggests that policy design may be a factor. - Highlights: • This is the first national examination of wind and solar energy adoption on U.S. farms. • Controlling for state policies distinguishes this study from past research of technology adoption. • We find net metering and interconnection policies increase the likelihood of farm adoption. • Results suggest that the design of renewable energy policies may limit their impact on farms

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.

46 CFR Sec. 3 - Accounting for revenues.

Science.gov (United States)

2010-10-01

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

WindNet: Improving the impact assessment of wind power projects

Directory of Open Access Journals (Sweden)

Christopher R. Jones

2014-12-01

Full Text Available Growing international demand for renewable energy has led to rapid growth in the wind power sector and wind farms are becoming an increasingly common feature of landscapes and seascapes in many countries. However, as the most appropriate locations within established markets are taken up, and as wind power penetrates new markets, there is an increasing likelihood that proposed projects will encroach on sensitive landscapes and residential areas. This will present challenges for the industry, particularly due to the impact that public opinion can have upon the outcomes of planning decisions about specific projects. This article introduces the four key dimensions of the WindNet programme, which are helping to elucidate some of the socio-technical debates that will likely shape the future of the wind power sector. The article outlines studies investigating (1 public responses to cumulative landscape and visual impacts, (2 the auditory impact of wind power projects on human health, (3 the science of wind farm design and its implications for planning, and (4 the relevance of the democratic deficit explanation of the so-called "social gap" in wind farm siting. The outcomes of the research being conducted by WindNet stand to help reduce uncertainty within the planning process and assist in providing a more comprehensive and fairer assessment of the possible impacts associated with wind power project development.

Multiregional input-output model for China's farm land and water use.

Science.gov (United States)

Guo, Shan; Shen, Geoffrey Qiping

2015-01-06

Land and water are the two main drivers of agricultural production. Pressure on farm land and water resources is increasing in China due to rising food demand. Domestic trade affects China's regional farm land and water use by distributing resources associated with the production of goods and services. This study constructs a multiregional input-output model to simultaneously analyze China's farm land and water uses embodied in consumption and interregional trade. Results show a great similarity for both China's farm land and water endowments. Shandong, Henan, Guangdong, and Yunnan are the most important drivers of farm land and water consumption in China, even though they have relatively few land and water resource endowments. Significant net transfers of embodied farm land and water flows are identified from the central and western areas to the eastern area via interregional trade. Heilongjiang is the largest farm land and water supplier, in contrast to Shanghai as the largest receiver. The results help policy makers to comprehensively understand embodied farm land and water flows in a complex economy network. Improving resource utilization efficiency and reshaping the embodied resource trade nexus should be addressed by considering the transfer of regional responsibilities.

Revenue-cycle redesign: honing the details.

Science.gov (United States)

LaForge, Richard W; Tureaud, Johnny S

2003-01-01

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

More power and less loads in wind farms. 'Heat and flux'

Energy Technology Data Exchange (ETDEWEB)

Corten, G.P.; Schaak, P. [ECN Wind Energy, Petten (Netherlands)

2004-11-01

We consider a farm as a single energy extracting body instead of a superposition of individual energy extractors, i.e. wind turbines. As a result we found two new hypotheses called Heat and Flux. Both hypotheses reveal that the classical operation of turbines in a wind farm at the Lanchester-Betz optimum does not lead to maximum farm output. However, when the turbines at the windward side of the farm are operated below their optimum, then the power of the turbines under the lee increases in such a way that the net farm production increases slightly. Next to this production advantage of Heat and Flux operation there is also a loading advantage. The average axial loading of the upwind turbines of a farm is reduced in a 'Heat and Flux'-farm. As a result those turbines generate less turbines so that the fatigue loads of the downwind turbines reduce too. The results were confirmed by in a boundary layer tunnel by means of differential measurements between a 'Heat and Flux'-farm and a classical farm.

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

Agricultural policy and its impact on fuel usage: Empirical evidence from farm household analysis

Energy Technology Data Exchange (ETDEWEB)

Chang, Hung-Hao [Department of Agricultural Economics, National Taiwan University, No. 1, Roosevelt Rd., Sec. 4, Taipei 10617 (China); Mishra, Ashok K. [Department of Agricultural Economics and Agribusiness, Louisiana State University, Ag Center (United States); Livingston, Michael [Production Economics and Technology Branch, Economic Research Service, US Department of Agriculture, 1800 M Street NW, Washington, DC 20036-5831 (United States)

2011-01-15

Off-farm work is a growing reality in the US agricultural sector as a whole. Another staple program in the US agriculture is the use of crop insurance. This paper assesses hitherto unaddressed issues of fuel consumption and hence pollution generated by farm households associated with off-farm work and crop insurance. We applied a quantile regression method on a unique national farm-level survey data to address the fuel consumption issues. Results indicate that off-farm work by operators tends to decrease fuel expenses. In contrast, households with crop insurance had higher fuel consumption thereby increasing fuel usage. Finally, our study shows that the net effect of these two activities resulted in an increase in the pollution level. (author)

Bed net use and associated factors in a rice farming community in Central Kenya

Directory of Open Access Journals (Sweden)

Kabuage Lucy

2009-04-01

Full Text Available Abstract Background Use of insecticide-treated nets (ITNs continues to offer potential strategy for malaria prevention in endemic areas. However their effectiveness, sustainability and massive scale up remain a factor of socio-economic and cultural variables of the local community which are indispensable during design and implementation stages. Methods An ethnographic household survey was conducted in four study villages which were purposefully selected to represent socio-economic and geographical diversity. In total, 400 households were randomly selected from the four study villages. Quantitative and qualitative information of the respondents were collected by use of semi-structured questionnaires and focus group discussions. Results Malaria was reported the most frequently occurring disease in the area (93% and its aetiology was attributed to other non-biomedical causes like stagnant water (16%, and long rains (13%. Factors which significantly caused variation in bed net use were occupant relationship to household head (χ2 = 105.705; df 14; P = 0.000, Age (χ2 = 74.483; df 14; P = 0.000, village (χ2 = 150.325; df 6; P = 0.000, occupation (χ2 = 7.955; df 3; P = 0.047, gender (χ2 = 4.254; df 1; P = 0.039 and education levels of the household head or spouse (χ2 = 33.622; df 6; P = 0.000. The same variables determined access and conditions of bed nets at household level. Protection against mosquito bite (95% was the main reason cited for using bed nets in most households while protection against malaria came second (54%. Colour, shape and affordability were some of the key potential factors which determined choice, use and acceptance of bed nets in the study area. Conclusion The study highlights potential social and economic variables important for effective and sustainable implementation of bed nets-related programmes in Sub-Saharan Africa.

Sensitivity analysis of floating offshore wind farms

International Nuclear Information System (INIS)

Castro-Santos, Laura; Diaz-Casas, Vicente

2015-01-01

Highlights: • Develop a sensitivity analysis of a floating offshore wind farm. • Influence on the life-cycle costs involved in a floating offshore wind farm. • Influence on IRR, NPV, pay-back period, LCOE and cost of power. • Important variables: distance, wind resource, electric tariff, etc. • It helps to investors to take decisions in the future. - Abstract: The future of offshore wind energy will be in deep waters. In this context, the main objective of the present paper is to develop a sensitivity analysis of a floating offshore wind farm. It will show how much the output variables can vary when the input variables are changing. For this purpose two different scenarios will be taken into account: the life-cycle costs involved in a floating offshore wind farm (cost of conception and definition, cost of design and development, cost of manufacturing, cost of installation, cost of exploitation and cost of dismantling) and the most important economic indexes in terms of economic feasibility of a floating offshore wind farm (internal rate of return, net present value, discounted pay-back period, levelized cost of energy and cost of power). Results indicate that the most important variables in economic terms are the number of wind turbines and the distance from farm to shore in the costs’ scenario, and the wind scale parameter and the electric tariff for the economic indexes. This study will help investors to take into account these variables in the development of floating offshore wind farms in the future

Poverty and Share Revenue in the Cameroon Cocoa Zone

Directory of Open Access Journals (Sweden)

Folefack, DP.

2010-01-01

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

Piracy and Movie Revenues

DEFF Research Database (Denmark)

Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-07-01

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

3. quarter 2006 sales revenue

International Nuclear Information System (INIS)

2006-10-01

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

Managing resource revenues in developing economies

NARCIS (Netherlands)

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

2010-01-01

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

Stochastic modelling of the economic viability of on-farm co-digestion of pig manure and food waste in Ireland

International Nuclear Information System (INIS)

Dennehy, C.; Lawlor, P.G.; Gardiner, G.E.; Jiang, Y.; Shalloo, L.; Zhan, X.

2017-01-01

Highlights: •Assessed economic viability of on-farm manure mono- and co-digestion. •Assessed three farm sizes: 521 sows; 2607 sows; and 5214 sows. •Mono-digestion of manure alone not economically viable. •Co-digestion viable on small farms as food waste likely to be sourced. •Viability on larger farms dependent on securing sufficient food waste. -- Abstract: The majority of studies analysing the economic potential of biogas systems utilise deterministic models to assess the viability of a system using fixed inputs. However, changes in market conditions can significantly affect the viability of biogas plants, and need to be accounted for. This study assessed the economic potential of undertaking on-farm anaerobic co-digestion of food waste (FW) and pig manure (PM) using both deterministic and stochastic modelling approaches. The financial viability of three co-digestion plants sized to treat PM generated from 521, 2607 and 5214 sow integrated units was assessed. Under current market conditions the largest co-digestion scenario modelled was found to be unviable. Stochastic modelling of four key input variables (FW availability, renewable electricity tariff, gate fees and digestate disposal costs) was undertaken to assess the sensitivity of project viability to changes in market conditions. Due to the high likelihood of accessing sufficient FW, the smallest co-digestion scenario was found to be the least sensitive to any future changes in market conditions. Due to its potential to treat greater amounts of FW than the smallest scenario, a co-digestion plant designed for a 2607 sow farm had the highest revenue generating potential under optimal market conditions; however, it was more sensitive to changes in FW availability than the smaller scenario. This study illustrates the need for farm-based biogas plant projects to secure long-term, stable supplies of co-substrates and to size plants’ capacity based on the availability of the co-substrates which drive

14 CFR 271.5 - Carrier revenues.

Science.gov (United States)

2010-01-01

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

On the Core of Routing Games with Revenues

NARCIS (Netherlands)

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

2006-01-01

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

On the Core of Routing Games with Revenues

NARCIS (Netherlands)

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

2006-01-01

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

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

Science.gov (United States)

2010-01-01

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

Assessing agro-environmental performance of dairy farms in northwest Italy based on aggregated results from indicators.

Science.gov (United States)

Gaudino, Stefano; Goia, Irene; Grignani, Carlo; Monaco, Stefano; Sacco, Dario

2014-07-01

Dairy farms control an important share of the agricultural area of Northern Italy. Zero grazing, large maize-cropped areas, high stocking densities, and high milk production make them intensive and prone to impact the environment. Currently, few published studies have proposed indicator sets able to describe the entire dairy farm system and their internal components. This work had four aims: i) to propose a list of agro-environmental indicators to assess dairy farms; ii) to understand which indicators classify farms best; iii) to evaluate the dairy farms based on the proposed indicator list; iv) to link farmer decisions to the consequent environmental pressures. Forty agro-environmental indicators selected for this study are described. Northern Italy dairy systems were analysed considering both farmer decision indicators (farm management) and the resulting pressure indicators that demonstrate environmental stress on the entire farming system, and its components: cropping system, livestock system, and milk production. The correlations among single indicators identified redundant indicators. Principal Components Analysis distinguished which indicators provided meaningful information about each pressure indicator group. Analysis of the communalities and the correlations among indicators identified those that best represented farm variability: Farm Gate N Balance, Greenhouse Gas Emission, and Net Energy of the farm system; Net Energy and Gross P Balance of the cropping system component; Energy Use Efficiency and Purchased Feed N Input of the livestock system component; N Eco-Efficiency of the milk production component. Farm evaluation, based on the complete list of selected indicators demonstrated organic farming resulted in uniformly high values, while farms with low milk-producing herds resulted in uniformly low values. Yet on other farms, the environmental quality varied greatly when different groups of pressure indicators were considered, which highlighted the

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

Science.gov (United States)

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

2015-07-01

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

On the core of routing games with revenues

NARCIS (Netherlands)

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

2009-01-01

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

Farm factors associated with the use of antibiotics in pig production.

Science.gov (United States)

van der Fels-Klerx, H J; Puister-Jansen, L F; van Asselt, E D; Burgers, S L G E

2011-06-01

The aim of this study was to investigate farm-level economic and technical factors that are associated with the use of antibiotics on pig farms. Identification of such factors, like farm size and net farm result, may help to increase epidemiological knowledge and to specify farm advice and policy making to reduce inappropriate use of antibiotics. The study used over 300 farm-year records collected during 2004 to 2007 from pig farms in the Netherlands. Data included economic and technical factors as well as antibiotic administration. Data were statistically analyzed for factors associated with antibiotic use, both for fattening pig and sow farms (piglets only), separately. The response variable was the average number of daily dosages per average pig year. Statistical analysis was performed on 16 and 19 potential explanatory factors for the fattening pig and sow farms, respectively. The results showed that, both on the fattening pig and sow farms, the average use of antibiotics increased from 2004 to 2006, but decreased during 2007, but the effect of year was not significant (P > 0.05). Use of antibiotics varied between individual farms. Large farm repeatability for the use of antibiotics in the different years was found. Factors associated (P antibiotics included: farm system, number of pigs, and population density in the region of the farm (for sow farms only). As these factors are easy to collect and to register, they can be used to specify farm advice and investigation, as well as for policy making. The majority of the technical and economic factors were not significantly (P > 0.05) related to the on-farm use of antibiotics. Therefore, it is recommended to focus future research on the potential role of socioeconomic factors associated with antibiotic use on pig farms.

STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

Directory of Open Access Journals (Sweden)

Cristinel ICHIM

2013-12-01

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

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

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2010-01-01

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

Optimal management of on-farm resources in small-scale dairy systems of Central Mexico: model development and evaluation.

Science.gov (United States)

Castelán-Ortega, Octavio Alonso; Martínez-García, Carlos Galdino; Mould, Fergus L; Dorward, Peter; Rehman, Tahir; Rayas-Amor, Adolfo Armando

2016-06-01

This study evaluates the available on-farm resources of five case studies typified as small-scale dairy systems in central Mexico. A comprehensive mixed-integer linear programming model was developed and applied to two case studies. The optimal plan suggested the following: (1) instruction and utilization of maize silage, (2) alfalfa hay making that added US$140/ha/cut to the total net income, (3) allocation of land to cultivated pastures in a ratio of 27:41(cultivated pastures/maize crop) rather than at the current 14:69, and dairy cattle should graze 12 h/day, (4) to avoid grazing of communal pastures because this activity represented an opportunity cost of family labor that reduced the farm net income, and (5) that the highest farm net income was obtained when liquid milk and yogurt sales were included in the optimal plan. In the context of small-scale dairy systems of central Mexico, the optimal plan would need to be implemented gradually to enable farmers to develop required skills and to change management strategies from reliance on forage and purchased concentrate to pasture-based and conserved forage systems.

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 ...

London-type congestion tax with revenue-recycling

OpenAIRE

Yukihiro Kidokoro

2005-01-01

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

39 CFR 3050.25 - Volume and revenue data.

Science.gov (United States)

2010-07-01

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

A Revenue Planning Tool for Charter School Operators

Science.gov (United States)

Keller, Eric; Hayes, Cheryl D.

2009-01-01

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

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.

Electricity purchase agreements and distributed energy policies for anaerobic digesters

International Nuclear Information System (INIS)

Binkley, David; Harsh, Stephen; Wolf, Christopher A.; Safferman, Steven; Kirk, Dana

2013-01-01

Anaerobic digestion is increasingly recognized for its ability to produce renewable energy and reduce greenhouse gas emissions from livestock operations. In 2010, there were 2645 U.S. dairy farms with herd sizes large enough to support anaerobic digesters, yet only 156 systems were in operation (U.S. Environmental Protection Agency (U.S. EPA), 2010a. Market Opportunities for Biogas Recovery Systems at U.S. Livestock Facilities. AgSTAR Program; U.S. Environmental Protection Agency (U.S. EPA), 2011. Operational Anaerobic Digesters, Sorted by State (Dairy). AgSTAR Program.). This study analyzes the net present value of digester systems under alternative electricity purchase agreements and how returns are affected by standby charges, net metering policies and the use of feed-in-tariffs. In order for digester potential to be fully realized on a state or national level, changes to distributed energy policy are required. Results indicated that standby charges can reduce revenues from offsetting electricity by an average of nearly 20%. Net metering rules limit participation among larger farms and negatively affect profitability by restricting engine–generator size. Lastly, the effectiveness of a fixed price feed-in-tariff policy for digesters is significantly affected by project size differentiation. Digester energy policies are similar nationwide, making this study useful for government regulatory agencies and digester owners throughout the U.S. - Highlights: ► Anaerobic digester net present value was examined over a range of herd sizes. ► Standby charges reduce electricity sales revenues by an average of nearly 20%. ► Net metering rules reduce profitability by restricting engine–generator size. ► Feed-in-tariffs for digesters are significantly affected by project size.

Water Demand Analysis for Tree Crops in Spanish Mediterranean Farms

Directory of Open Access Journals (Sweden)

Maria Angeles Fernández-Zamudio

2006-01-01

Full Text Available Olive, vine and almond in rainfed farming systems are the most traditional crops in the large inland extensions of the Spanish Mediterranean. Their economic contributions enable farming activities to be maintained meaning that the villages remain inhabited. In the rainfed-farms in the Mediterranean regions it is possible to find only a certain proportion of the farms with some type of irrigation system. Given the water scarcity, the aim of this work is to determine the impact that an irrigationwater pricing policy would have on these regions, as outlined in the European Water Framework Directive. After analysing the direct effect water price would have on the net margin in these crops, demand functions have been obtained, applying the Multiattribute Utility Theory. The calculations, with reference to a farm that is representative of these regions, have been applied to two model scenarios, each with a different level of mechanization. Results show the impact on economic, social and environmental aspects of the pricing policy under the current water allotment. The work is completed by analysing the different contexts of irrigation-water availability on the farm. The study leads to the conclusion that increasing mechanization may be the most straightforward strategy to ensure the survival of these farms in the short to medium term if the current trend of increasing irrigation-water prices is consolidated.

Environmental impacts of alternative agricultural uses of poorly drained farm land in Ireland.

Science.gov (United States)

Sharma, Pooja; Humphreys, James; Holden, Nicholas M

2018-05-07

Abolition of the milk quota in the European Union and favourable market conditions have stimulated the expansion of the dairy sector in Ireland, causing more milk to be produced from poorly drained land. This work evaluated the environmental impacts of alternative agricultural uses for poorly drained farm land in Ireland using life cycle assessment (LCA). The avoided burden of the displaced product was used to calculate the net environmental consequences in the context of regional or global markets. The impact categories evaluated were climate change, eutrophication and acidification, all expressed per hectare of land for the alternative land uses, which were pasture-based milk, suckler beef and lowland sheep production and coniferous forestry. Beef had the lowest net climate change impact with global marginal and average product substitution while sheep had the lowest net climate change impact with European displaced product. For net eutrophication and acidification, dairy had the lowest impacts with European and global average displaced product. With global marginal displaced product, forestry had the lowest net eutrophication impact and sheep had the lowest net acidification impact. From an Irish perspective, forestry would generate the lowest environmental impacts and would also increase soil carbon stock, but this was not the best land use option from global perspective. Overall it can be concluded that a pasture based dairy or sheep system would have the greatest net global impact reduction (i.e. greatest global benefit) as land use options for farms with poorly drained soils. Prioritizing climate change, suckler beef system would perhaps be more favourable. It is clear that the choice of the displaced regional or global co-product from the market has a great influence on the results and there is a need to consider more detailed consumption modelling to better understand the substitution process. Copyright © 2018 Elsevier B.V. All rights reserved.

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

Science.gov (United States)

2010-12-16

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

Alberta books big revenues in 1996

International Nuclear Information System (INIS)

Curran, R.

1996-01-01

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

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

Directory of Open Access Journals (Sweden)

Kore M.A. Guei

2017-10-01

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

Agricultural Policies and Soil Degradation in Western Canada: An Agro-Ecological Economic Assessment, Report 1: Conceptual Framework

OpenAIRE

Aziz Bouzaher; Philip W. Gassman; Derald Holtkamp; David Archer; Alicia L. Carriquiry; Jason F. Shogren; Randall Reese; P. G. Lakshminarayan; William H. Furtan; R. César Izaurralde; James Kiniry

1993-01-01

The trade-off between agricultural production stability and environmental sustainability is a growing concern. The two major Canadian farm income stabilization programs of 1991, GRIP (Gross Revenue Insurance Plan) and NISA (Net Income Stabilization Account), are being considered for their resource neutrality impacts. This report presents a conceptual framework designed to evaluate the environmental impacts of GRIP and NISA, focusing on land use, technology, and soil degradation shifts. The ap...

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

Science.gov (United States)

2010-04-01

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

Gasoline taxes and revenue volatility: An application to California

International Nuclear Information System (INIS)

Madowitz, M.; Novan, K.

2013-01-01

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

Revenue Risk Modelling and Assessment on BOT Highway Project

Science.gov (United States)

Novianti, T.; Setyawan, H. Y.

2018-01-01

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

A NOTE ON THE RELATIONSHIP BETWEEN CORRUPTION AND GOVERNMENT REVENUE

OpenAIRE

Jinyoung Hwang

2002-01-01

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

Philippines - Revenue Administration Reform

Data.gov (United States)

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

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

Science.gov (United States)

2010-04-01

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

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

Alcohol industry and governmental revenue from young Australians.

Science.gov (United States)

Li, Ian W; Si, Jiawei

2016-11-01

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

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

Science.gov (United States)

2011-05-27

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

THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

Directory of Open Access Journals (Sweden)

Inceu Adrian

2009-05-01

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

Energy productivity and efficiency of the ‘gher’ (prawn-fish-rice) farming system in Bangladesh

International Nuclear Information System (INIS)

Rahman, Sanzidur; Barmon, Basanta K.

2012-01-01

‘Gher’ farming is a unique system that incorporates the joint operation of three enterprises: freshwater prawn, fish and HYV rice, and is expanding rapidly in the coastal regions of Bangladesh because of its proven high income earning potential. In this paper, the sustainability of this system is evaluated by analysing its performance in terms of energy use by applying a stochastic distance function approach which revealed interesting and unexpected results. The prawn enterprise which is the key income earning component is found to be technically inefficient while the rice enterprise is found to be efficient. The net energy balance and the energy use efficiency of the ‘gher’ farming system is estimated at 18,510 MJ ha −1 and 1.72 respectively. The ‘gher’ farmers are operating at a very high level of technical (energy) efficiency (92%). Diversification amongst enterprises is associated with technical (energy) inefficiency. However, larger operation size enhances efficiency. The key policy implication is that the ‘gher’ farming system can be sustained in the long run provided that productivity from the rice enterprise remains high. Also, policies to support the expansion of ‘gher’ farm sizes will improve efficiency. -- Highlights: ► Sustainability of gher farming system is evaluated in terms of energy use. ► The prawn enterprise is technically inefficient while rice enterprise is efficient. ► The net energy balance is 18,510 MJ ha -1 and energy use efficiency is 1.72. ► The overall technical (energy) efficiency is very high (92%). ► The gher farming system can be sustained if rice productivity remains high.

Measuring the economic impact of climate change on major South African field crops: a Ricardian approach

Science.gov (United States)

Gbetibouo, G. A.; Hassan, R. M.

2005-07-01

This study employed a Ricardian model to measure the impact of climate change on South Africa's field crops and analysed potential future impacts of further changes in the climate. A regression of farm net revenue on climate, soil and other socio-economic variables was conducted to capture farmer-adapted responses to climate variations. The analysis was based on agricultural data for seven field crops (maize, wheat, sorghum, sugarcane, groundnut, sunflower and soybean), climate and edaphic data across 300 districts in South Africa. Results indicate that production of field crops was sensitive to marginal changes in temperature as compared to changes in precipitation. Temperature rise positively affects net revenue whereas the effect of reduction in rainfall is negative. The study also highlights the importance of season and location in dealing with climate change showing that the spatial distribution of climate change impact and consequently needed adaptations will not be uniform across the different agro-ecological regions of South Africa. Results of simulations of climate change scenarios indicate many impacts that would induce (or require) very distinct shifts in farming practices and patterns in different regions. Those include major shifts in crop calendars and growing seasons, switching between crops to the possibility of complete disappearance of some field crops from some region.

47 CFR 32.5082 - Switched access revenue.

Science.gov (United States)

2010-10-01

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

The Existence Of Revenue Gap In South Africa

Directory of Open Access Journals (Sweden)

Thamae Retselisitsoe

2015-08-01

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

Revenue comparisons for auctions when bidders have arbitrary types

Directory of Open Access Journals (Sweden)

Yeon-Koo Che

2006-03-01

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

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

International Nuclear Information System (INIS)

2010-01-01

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

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

OpenAIRE

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

2012-01-01

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

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

Science.gov (United States)

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

2018-02-01

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

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

Science.gov (United States)

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

2010-01-01

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

Spending Natural Resource Revenues in an Altruistic Growth Model

DEFF Research Database (Denmark)

Frederiksen, Elisabeth Hermann

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

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

Science.gov (United States)

Melberg, Hans Olav; Lund, Karl E

2012-02-01

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

A socio-hydrologic model of coupled water-agriculture dynamics with emphasis on farm size.

Science.gov (United States)

Brugger, D. R.; Maneta, M. P.

2015-12-01

Agricultural land cover dynamics in the U.S. are dominated by two trends: 1) total agricultural land is decreasing and 2) average farm size is increasing. These trends have important implications for the future of water resources because 1) growing more food on less land is due in large part to increased groundwater withdrawal and 2) larger farms can better afford both more efficient irrigation and more groundwater access. However, these large-scale trends are due to individual farm operators responding to many factors including climate, economics, and policy. It is therefore difficult to incorporate the trends into watershed-scale hydrologic models. Traditional scenario-based approaches are valuable for many applications, but there is typically no feedback between the hydrologic model and the agricultural dynamics and so limited insight is gained into the how agriculture co-evolves with water resources. We present a socio-hydrologic model that couples simplified hydrologic and agricultural economic dynamics, accounting for many factors that depend on farm size such as irrigation efficiency and returns to scale. We introduce an "economic memory" (EM) state variable that is driven by agricultural revenue and affects whether farms are sold when land market values exceed expected returns from agriculture. The model uses a Generalized Mixture Model of Gaussians to approximate the distribution of farm sizes in a study area, effectively lumping farms into "small," "medium," and "large" groups that have independent parameterizations. We apply the model in a semi-arid watershed in the upper Columbia River Basin, calibrating to data on streamflow, total agricultural land cover, and farm size distribution. The model is used to investigate the sensitivity of the coupled system to various hydrologic and economic scenarios such as increasing market value of land, reduced surface water availability, and increased irrigation efficiency in small farms.

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

Directory of Open Access Journals (Sweden)

Urmas Kaarlep

2017-05-01

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

Oil and gas production equals jobs and revenue

International Nuclear Information System (INIS)

Aimes, L.A.

1994-01-01

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

Economic evaluation of participation in a voluntary Johne's disease prevention and control program from a farmer's perspective--The Alberta Johne's Disease Initiative.

Science.gov (United States)

Wolf, R; Clement, F; Barkema, H W; Orsel, K

2014-05-01

The Alberta Johne's Disease Initiative (AJDI) is a Johne's disease (JD) control program with the goal of reducing the spread of Mycobacterium avium ssp. paratuberculosis (MAP) through implementation of best management practices. The objective was to estimate the economic benefit of participation in the AJDI. A decision tree was constructed in which disease prevalence, test characteristics, and probabilities for implementation of best management practices suggested by herd veterinarians were implemented. Analysis was performed using a Markov analysis, and input data were assigned using estimates from the AJDI and published data. A cost-effectiveness analysis was performed and the net benefit of participation (from the perspective of a dairy farmer) in the AJDI compared with no participation was calculated. A series of 1-way sensitivity analyses were used to control for uncertainty. Farms participating in the AJDI were estimated to have a net benefit of Can$74 per cow over the course of 10 yr. If project costs were covered by the participating farm, the net benefit was Can$27. In addition to the effects on MAP infection, a reduction in calf diarrhea was modeled for farms that improved their calf management through the use of pasteurizers. In that case, the additional costs outweighed additional revenues compared with the baseline analysis, resulting in a reduced net benefit of Can$19. Participation would not be cost effective if cows in early stages of MAP infection did not have decreased production and if prevalence of MAP infection did not increase on farms with poor management. A limitation of the study, despite high uncertainty in some input parameters, was the lack of knowledge regarding changes in prevalence on farms with various management strategies. In conclusion, participation in the AJDI was cost effective for the average Alberta dairy farm. Copyright © 2014 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Effect of smoke-free legislation on Ticino gastronomy revenue.

Science.gov (United States)

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

2012-12-01

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

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

International Nuclear Information System (INIS)

2007-01-01

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

City Revenues and Expenses

Data.gov (United States)

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

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

African Journals Online (AJOL)

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

Data as a revenue model

DEFF Research Database (Denmark)

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

2016-01-01

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

INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-08-01

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

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

Science.gov (United States)

Stodolak, Frederick; Gutierrez, Henry

2014-08-01

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

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

Science.gov (United States)

2012-02-09

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

Revenue Recognition Challenges and Financial Statement Reporting

African Journals Online (AJOL)

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

Opportunities and limiting factors of intensive vegetable farming in malaria endemic Côte d'Ivoire.

Science.gov (United States)

Girardin, Olivier; Dao, Daouda; Koudou, Benjamin G; Essé, Clémence; Cissé, Guéladio; Yao, Tano; N'Goran, Eliézer K; Tschannen, Andreas B; Bordmann, Gérard; Lehmann, Bernard; Nsabimana, Christian; Keiser, Jennifer; Killeen, Gerry F; Singer, Burton H; Tanner, Marcel; Utzinger, Jürg

2004-01-01

Poverty reduction policies guide development strategies. In economies that depend heavily on agriculture, in the face of rapid population growth, innovative approaches are required to satisfy food needs, increase household welfare and alleviate poverty. Irrigated agriculture is an important strategy to enhance crop production, but it must be well tailored to specific socio-ecological settings, as otherwise, it might increase the burden of water-related parasitic diseases and delay economic advance. The purpose of this study is to assess and quantify the effect of ill health, particularly malaria, on the performance of farm activity, with an emphasis on drip-irrigated vegetable farming in rural Côte d'Ivoire. Vegetable yields and revenues were monitored among 12 farmers and linked with longitudinal medical and entomological surveys. Over the course of 10 months, farmers were classified as sick, on average, for 14-15 days, with malaria accounting for 8-9 days (58%), confirming that malaria is the most important disease in this setting. There was a large heterogeneity among farmers, with malaria-related work losses ranging between 0 and 26 days. Work absenteeism correlated with overall yields and revenues. During a single cabbage production cycle, those farmers who were prescribed sick because of malaria for more than 2 days (mean: 4.2 days) had 47% lower yields and 53% lower revenues than farmers who missed a maximum of 2 days (mean: 0.3 days). This is consequential in an intensive cropping system, where substitutes for qualified workers are not readily available. We conclude that mitigating the burden of malaria is an important step towards reducing the vulnerability of people engaged in intensive agricultural production. This calls for targeted interventions to facilitate agriculture-based rural development that might spur social and economic development and reduce inequities in sub-Saharan Africa.

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

Science.gov (United States)

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

2016-05-01

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

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

Science.gov (United States)

2011-05-25

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

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

DEFF Research Database (Denmark)

Larsen, Samuel; Jacobsen, Peter

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

S. Asefzadeh

2015-06-01

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

AREVA first half 2007 sales revenue

International Nuclear Information System (INIS)

2007-01-01

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

Risks, revenues and investment in electricity generation. Why policy needs to look beyond costs

International Nuclear Information System (INIS)

Gross, Robert; Heptonstall, Philip; Blyth, William

2010-01-01

Energy policy goals frequently depend upon investment in particular technologies, or categories of technology. Whilst the British government has often espoused the virtues of technological neutrality, UK policies now seek to promote nuclear power, coal with CO 2 capture and storage, and renewable energy. Policy decisions are often informed by estimates of cost per unit of output (for example, pound /MWh), also known as levelised costs. Estimates of these costs for different technologies are often used to provide a 'ballpark' guide to the levels of financial support needed (if any) to encourage uptake, or direct investment away from the technologies the market might otherwise have chosen. Levelised cost estimates can also help to indicate the cost of meeting public policy objectives, and whether there is a rationale for intervention (for example, based on net welfare gains). In the UK electricity sector, investment is undertaken by private companies, not governments. Investment is driven by expected returns, in the light of a range of risks related to both costs and revenues. Revenue risks are not captured in estimates of cost or cost-related risks. An important category of revenue risk is associated with electricity price fluctuations. Exposure to price risks differs by technology. Low electricity prices represent a revenue risk to technologies that cannot influence electricity prices. By contrast, 'price makers' that set marginal prices are, to an extent, able to pass fuel price increases through to consumers. They have an inherent 'hedge' against fuel and electricity price fluctuations. Based on recent research by the UK Energy Research Centre, this paper considers the implications of such price risks for policy design. The authors contrast the range of levelised costs estimated for different generating options with the spread of returns each is exposed to when electricity price fluctuations are factored in. Drawing on recent policy experiences in the renewable

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

Science.gov (United States)

McMillen, Robert; Shackelford, Signe

2012-10-01

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

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.

Adaptive Test Schemes for Control of Paratuberculosis in Dairy Cows

DEFF Research Database (Denmark)

Kirkeby, Carsten Thure; Græsbøll, Kaare; Nielsen, Søren Saxmose

2016-01-01

consequences of continuously adapting the sampling interval in response to the estimated true prevalence in the herd. The key results were that the true prevalence was greatly affected by the hygiene level and to some extent by the test-frequency. Furthermore, the choice of prevalence that will be tolerated...... through a variety of test-strategies, but are challenged by the lack of perfect tests. Frequent testing increases the sensitivity but the costs of testing are a cause of concern for farmers. Here, we used a herd simulation model using milk ELISA tests to evaluate the epidemiological and economic...... in a control scenario had a major impact on the true prevalence in the normal hygiene setting, but less so when the hygiene was poor. The net revenue is not greatly affected by the test-strategy, because of the general variation in net revenues between farms. An exception to this is the low hygiene herd, where...

Inadequate Revenue Threatens Afghanistan’s Stability

OpenAIRE

Sternlieb, Steve

2014-01-01

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

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

International Nuclear Information System (INIS)

2010-01-01

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

Revenue Management under Customer Choice Behaviour with Cancellations and Overbooking

NARCIS (Netherlands)

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

2015-01-01

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

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

Science.gov (United States)

2010-04-01

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

Tax Revenues in the Context of Economic Determinants

Directory of Open Access Journals (Sweden)

Alena Andrejovská

2018-03-01

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

Revenue-sharing analysis in the mobile value-added services

Institute of Scientific and Technical Information of China (English)

LIU Bing; TANG Shou-lian

2006-01-01

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

Six sigma for revenue retrieval.

Science.gov (United States)

Plonien, Cynthia

2013-01-01

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

Effect of payment for milk quality on the profitability of dairy farming

Directory of Open Access Journals (Sweden)

Fernando Etiene Pinheiro Teixeira Júnior

2015-04-01

Full Text Available Analyzed, by means of simulation, the effect of payment for milk quality on the profitability of dairy farming a system of milk production with F1 Holstein x Gir cows. During the rainy season, in the summer season, cows were kept on pastures and, during the dry season, were confined with use of cane sugar in natura enriched with urea and ammonium sulfate. The zootechnical reference was composed of herd of F1 Holstein x Gir cows of the Experimental Farm Felixlândia (FEFX of the Agricultural Research Corporation of Minas Gerais (EPAMIG, located in the municipality of Felixlândia-MG, central region of the state. The inventory and expenditure, revenue and other data were registered on COST BOVINE MILK 1.0 software, to obtain profitability analysis. The use of zootechnical practices which enable improvements in the quality of milk provides a differential remuneration, arising from subsidies; increases the economic-financial results and improves the profitability of milk production system analyzed.

Gas revenue increasingly significant

International Nuclear Information System (INIS)

Megill, R.E.

1991-01-01

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

Dynamic room pricing model for hotel revenue management systems

Directory of Open Access Journals (Sweden)

Heba Abdel Aziz

2011-11-01

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

Wasted millions: Revenue management in Dutch culinary restaurants

African Journals Online (AJOL)

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

Revenue management: a cost saver, not a cost center

OpenAIRE

Grier, Rachel

2017-01-01

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

AN EVALUATION OF RISK MANAGEMENT STRATEGIES FOR DAIRY FARMS

OpenAIRE

Bosch, Darrell J.; Johnson, Christian J.

1992-01-01

Variability in feed prices and crop yields are important sources of risk to dairy farmers. A simulation model of a representative dairy farm was used to evaluate crop insurance and hedging as risk management strategies. These strategies lowered expected net returns but also reduced risk. The preferred set of strategies at lower levels of risk aversion included hedging and crop insurance, although a base scenario in which no risk management strategies were employed was also efficient. The pref...

Improving farming practices reduces the carbon footprint of spring wheat production.

Science.gov (United States)

Gan, Yantai; Liang, Chang; Chai, Qiang; Lemke, Reynald L; Campbell, Con A; Zentner, Robert P

2014-11-18

Wheat is one of the world's most favoured food sources, reaching millions of people on a daily basis. However, its production has climatic consequences. Fuel, inorganic fertilizers and pesticides used in wheat production emit greenhouse gases that can contribute negatively to climate change. It is unknown whether adopting alternative farming practices will increase crop yield while reducing carbon emissions. Here we quantify the carbon footprint of alternative wheat production systems suited to semiarid environments. We find that integrating improved farming practices (that is, fertilizing crops based on soil tests, reducing summerfallow frequencies and rotating cereals with grain legumes) lowers wheat carbon footprint effectively, averaging -256 kg CO2 eq ha(-1) per year. For each kg of wheat grain produced, a net 0.027-0.377 kg CO2 eq is sequestered into the soil. With the suite of improved farming practices, wheat takes up more CO2 from the atmosphere than is actually emitted during its production.

New FASB standard addresses revenue recognition considerations.

Science.gov (United States)

McKee, Thomas E

2015-12-01

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

Hospitality services generate revenue.

Science.gov (United States)

Bizouati, S

1993-01-01

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

136 Tax Revenue, Stock Market and Economic Growth of Pakistan

Directory of Open Access Journals (Sweden)

Muhammad Irfan Javaid Attari

2014-10-01

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

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

Science.gov (United States)

2010-04-01

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

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

Directory of Open Access Journals (Sweden)

Owen Davies

2015-07-01

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

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.

47 CFR 32.5060 - Other basic area revenue.

Science.gov (United States)

2010-10-01

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

Bats from Santo Antônio dos Ipês Farm, Jaú, São Paulo State, Brazil

Directory of Open Access Journals (Sweden)

Ayesha Ribeiro Pedrozo

2016-02-01

Full Text Available This study recorded the bat species that occur on Santo Antônio dos Ipês Farm, in Jaú, SP, Brazil, studied the food items the bats consumed and analyzed bats for the rabies virus. Sampling was performed using mist nets, on twenty-one nights in five areas on the farm, between November 2009 and July 2011. After a capture effort of 18,217.5 m2.h, 580 bats and 16 species were netted. Sturnira lilium (n = 184 captures, Artibeus lituratus (n = 134 and Carollia perspicillata (n = 126 were the most abundant species. In addition, two individuals of Lasiurus ega were observed in their shelter, resulting in 17 sampled species. The most consumed food items were fruits of Solanaceae and Piperaceae and fruits of Muntingia calabura were less consumed. None of the 132 bats analyzed for rabies was positive. Santo Antônio dos Ipês Farm is an important area because it contains Reserva Ecológica Amadeu Botelho (a conservation unit, a unique remnant of semideciduous seasonal forest in the Jaú region that serves as refuge for wild animals, including bats.

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

Energy Technology Data Exchange (ETDEWEB)

Edwards, B.K.; Bando, A.

1992-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

Edwards, B.K.; Bando, A.

1992-07-01

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

Toward efficient optimization of wind farm layouts: Utilizing exact gradient information

International Nuclear Information System (INIS)

Guirguis, David; Romero, David A.; Amon, Cristina H.

2016-01-01

Highlights: • A mathematical programming approach is proposed to solve the WFLO problem. • Differentiable mathematical models are developed to handle land-use constraints. • Test cases with significant land-use constraints are solved efficiently. • The proposed approach outperforms genetic algorithm. - Abstract: The Wind Farm Layout Optimization (WFLO) problem has attracted a lot of attention from researchers and industry practitioners, as it has been proven that better placement of wind turbines can increase the overall efficiency and the total revenue of a wind farm. Although the engineering wake models are commonly used for layout optimization, the literature seems to have settled on using metaheuristics and stochastic optimization methods. In the present study, we show the effectiveness of non-linear mathematical programming in solving continuous-variable WFLO problems by utilizing exact gradient information of the problem’s objective and constraints. Moreover, mathematical models for handling land-use constraints are developed to solve highly constrained practical problems. For demonstration purposes, the results were compared with those obtained by a genetic algorithm, using a set of test cases that have been frequently used in the WFLO literature. Additional test cases with higher dimensionality, significant land-availability constraints and higher wind farm turbine densities (i.e., turbines per square kilometer) are devised and solved to show the merits of the proposed approach. Our results show the superiority of mathematical programing in solving this problem, as evidenced by the resulting wind farm efficiency and the computational cost required to obtain the solutions.

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

OpenAIRE

Ira N. Gang; Arindam Das-Gupta

1998-01-01

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

Estimated revenues of VAT and fuel tax on aviation

Energy Technology Data Exchange (ETDEWEB)

Korteland, M.; Faber, J.

2013-07-15

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

Tax Limitations and Revenue Shifting Strategies in Local Government

DEFF Research Database (Denmark)

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

2014-01-01

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

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

OpenAIRE

Khwaja, Munawer Sultan; Iyer, Indira

2014-01-01

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

A quantitative assessment of the determinants of the net energy value of biofuels

International Nuclear Information System (INIS)

Bureau, Jean-Christophe; Disdier, Anne-Celia; Gauroy, Christine; Treguer, David

2010-01-01

Many studies have investigated the net energy balance of biofuel products (in terms of savings on fossil fuels) and assessed the reductions in greenhouse gas emissions from substituting biofuels for fossil fuel. These studies provide very different results, with net balance ranging from highly positive to negative. Our study analyses a large sample of these studies by retrieving the main parameters used and converting them into units of measurement that are comparable. This information is used to unravel the main determinants of the differences in net energy value across studies. Our approach relies on descriptive statistics and econometric estimates based on a meta-analysis methodology. Our results suggest that the large variability across studies can be explained by the degree to which particular inputs (i.e. nitrogen, farm labor) are controlled for, and the way fossil energy consumption is allocated to the various co-products.

Experimental study of the impact of large-scale wind farms on land–atmosphere exchanges

International Nuclear Information System (INIS)

Zhang Wei; Markfort, Corey D; Porté-Agel, Fernando

2013-01-01

Large-scale wind farms, covering a significant portion of the land and ocean surface, may affect the transport of momentum, heat, mass and moisture between the atmosphere and the land locally and globally. To understand the wind-farm–atmosphere interaction, we conducted wind-tunnel experiments to study the surface scalar (heat) flux using model wind farms, consisting of more than ten rows of wind turbines—having typical streamwise and spanwise spacings of five and four rotor diameters—in a neutral boundary layer with a heated surface. The spatial distribution of the surface heat flux was mapped with an array of surface heat flux sensors within the quasi-developed regime of the wind-farm flow. Although the overall surface heat flux change produced by the wind farms was found to be small, with a net reduction of 4% for a staggered wind farm and nearly zero change for an aligned wind farm, the highly heterogeneous spatial distribution of the surface heat flux, dependent on the wind-farm layout, was significant. The difference between the minimum and maximum surface heat fluxes could be up to 12% and 7% in aligned and staggered wind farms, respectively. This finding is important for planning intensive agriculture practice and optimizing farm land use strategy regarding wind energy project development. The well-controlled wind-tunnel experiments presented in this study also provide a first comprehensive dataset on turbulent flow and scalar transport in wind farms, which can be further used to develop and validate new parameterizations of surface scalar fluxes in numerical models. (letter)

Decoupling Revenue from Energy Sales

International Nuclear Information System (INIS)

Potocnik, V.

2011-01-01

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

Public Investment, Revenue Shocks, and Borrowing Restrictions

OpenAIRE

Büttner, Thiess; Wildasin, David E.

2010-01-01

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

No Evidence of Trade-Off between Farm Efficiency and Resilience: Dependence of Resource-Use Efficiency on Land-Use Diversity.

Directory of Open Access Journals (Sweden)

Helena Kahiluoto

Full Text Available Efficiency in the use of resources stream-lined for expected conditions could lead to reduced system diversity and consequently endanger resilience. We tested the hypothesis of a trade-off between farm resource-use efficiency and land-use diversity. We applied stochastic frontier production models to assess the dependence of resource-use-efficiency on land-use diversity as illustrated by the Shannon-Weaver index. Total revenue in relation to use of capital, land and labour on the farms in Southern Finland with a size exceeding 30 ha was studied. The data were extracted from the Finnish Profitability Bookkeeping data. Our results indicate that there is either no trade-off or a negligible trade-off of no economic importance. The small dependence of resource-use efficiency on land-use diversity can be positive as well as negative. We conclude that diversification as a strategy to enhance farm resilience does not necessarily constrain resource-use efficiency.

Sales revenue and data for the first quarter of 2007

International Nuclear Information System (INIS)

2007-04-01

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

Resource revenue management and wealth neutrality in Norway

International Nuclear Information System (INIS)

Mohn, Klaus

2016-01-01

An important idea behind the Norwegian oil fund mechanism and the fiscal spending rule is to protect the non-oil economy from the adverse effects of excessive spending of resource revenues over the Government budget. A critical assumption in this respect is that public sector saving is not being offset by private sector dis-saving, which is at stake with the hypothesis of Ricardian equivalence. Based on a framework of co-integrating saving rates, this model provides an empirical test of the Ricardian equivalence hypothesis on Norwegian time series data. Although the model rejects the strong-form presence of Ricardian equivalence, results indicate that the Norwegian approach does not fully succeed in separating spending of resource revenues from the accrual of the same revenues. - Highlights: •A review of resource revenue management in Norway is presented. •A model of Ricardian equivalence is formulated for a resource-rich economy. •Econometric results are provided for LT equilibrium ST dynamics. •Results suggest modest substitution between government and household saving.

Government revenue-expenditure nexus: Evidence from several transitional economies

Directory of Open Access Journals (Sweden)

Konukcu-Önal Debi

2008-01-01

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

Income Tax Revenue as an Indicator of Regional Development in Pakistan

OpenAIRE

Ijaz Hussain; Sumbal Rana

2009-01-01

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

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

Science.gov (United States)

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

2016-02-01

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

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...

A game theory based framework for assessing incentives for local area collaboration with an application to Scottish salmon farming.

Science.gov (United States)

Murray, Alexander G

2014-08-01

Movements of water that transport pathogens mean that in net-pen aquaculture diseases are often most effectively managed collaboratively among neighbours. Such area management is widely and explicitly applied for pathogen management in marine salmon farms. Effective area management requires the active support of farm managers and a simple game-theory based framework was developed to identify the conditions required under which collaboration is perceived to be in their own best interest. The model applied is based on area management as practiced for Scottish salmon farms, but its simplicity allows it to be generalised to other area-managed net-pen aquaculture systems. In this model managers choose between purchasing tested pathogen-free fish or cheaper, untested fish that might carry pathogens. Perceived pay-off depends on degree of confidence that neighbours will not buy untested fish, risking input of pathogens that spread between farms. For a given level of risk, confidence in neighbours is most important in control of moderate-impact moderate-probability diseases. Common low-impact diseases require high confidence since there is a high probability a neighbour will import, while testing for rare high-impact diseases may be cost-effective regardless of neighbours actions. In some cases testing may be beneficial at an area level, even if all individual farms are better off not testing. Higher confidence is required for areas with many farms and so focusing management on smaller, epidemiologically imperfect, areas may be more effective. The confidence required for collaboration can be enhanced by the development of formal agreements and the involvement of outside disinterested parties such as trade bodies or government. Copyright © 2014. Published by Elsevier B.V.

India’s Revenue Deficit: A Challenge Ahead

OpenAIRE

Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

2001-01-01

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

On-farm broiler welfare assessment and associated training

Directory of Open Access Journals (Sweden)

A Butterworth

2013-06-01

Full Text Available Around the world, people who care for animals as stock keepers, stockmen, farmers, producers are placed in a position where they can greatly influence the quality of life of the animals they manage. This is particularly true in broiler chickens, where large numbers of animals can be cared for by comparatively small numbers of people. There is an international progression to start to assess poultry welfare on farm by looking at the animals themselves using (Animal Based Measures ABMs rather than by looking exclusively at the resources provided (space, light heat, litter material - Resource Based Measures RBM's. In general, the areas being assessed are: Are the animals properly fed and supplied with water? Are the animals properly housed? Are the animals healthy? Can the animals express a range of behaviours and emotional states? Different types of organisations are starting to use ABM's - Government inspection bodies - for example state veterinary staff, Research institutes - wishing to use standardized assessment methods for research, Animal Welfare NGO's, Farm assurance companies and Legislators. The WelfareQualityNetwork® (WQN http://www.welfarequality.net/everyone has described ABM's which address twelve health and welfare criteria and has tested them on a large number of farms across Europe. Some examples from this assessment scheme are described.

Responses of tropical fruit bats to monoculture and polyculture farming in oil palm smallholdings

Science.gov (United States)

Syafiq, Muhamad; Nur Atiqah, Abd Rahman; Ghazali, Amal; Asmah, Siti; Yahya, Muhammad S.; Aziz, Najjib; Puan, Chong Leong; Azhar, Badrul

2016-07-01

The oil palm industry is one of the main economic drivers in Southeast Asia. The industry has caused tropical deforestation on a massive scale in producing countries, and this forest conversion to oil palm agriculture has decimated the habitat of numerous native species. Monoculture and polyculture practices are two distinctive oil palm production systems. We hypothesize that polyculture farming hosts a greater diversity of species than monoculture farming. Habitat complexity in smallholdings is influenced by multiple farming practices (i.e. polyculture and monoculture). However, little is known about the effects of such farming practices in smallholdings on mammalian biodiversity, and particularly frugivorous bats. Our study aimed to find the best farming practice to reconcile oil palm production with biodiversity conservation. Mist-nets were used to trap frugivorous bats at 120 smallholdings in Peninsular Malaysia. We compared species richness and the abundance of frugivorous bats between monoculture and polyculture smallholdings. We investigated their relationships with vegetation structure characteristics. Our results revealed that species richness and abundance of frugivorous bats were significantly greater in polyculture smallholdings than monoculture smallholdings. We also found that 28.21% of the variation in species richness was explained by in situ habitat characteristics, including the number of dead standing oil palms and immature oil palms, non-grass cover, height of non-grass cover, and farming practices. The in situ habitat quality was closely associated with oil palm farming management. Commercial growers should implement polyculture rather than monoculture farming because polyculture farming has positive effects on the abundance and species richness of bats in oil palm production landscapes.

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

International Nuclear Information System (INIS)

Courchene, T.J.

2004-01-01

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

Blueprint and Approach to Grow Revenue in Small Technology Companies

Directory of Open Access Journals (Sweden)

Tony Bailetti

2010-05-01

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

REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-05-01

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

Areva. Nine-month 2007 sales revenue and data

International Nuclear Information System (INIS)

2007-10-01

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

Variability of African Farming Systems from Phenological Analysis of NDVI Time Series

Science.gov (United States)

Vrieling, Anton; deBeurs, K. M.; Brown, Molly E.

2011-01-01

Food security exists when people have access to sufficient, safe and nutritious food at all times to meet their dietary needs. The natural resource base is one of the many factors affecting food security. Its variability and decline creates problems for local food production. In this study we characterize for sub-Saharan Africa vegetation phenology and assess variability and trends of phenological indicators based on NDVI time series from 1982 to 2006. We focus on cumulated NDVI over the season (cumNDVI) which is a proxy for net primary productivity. Results are aggregated at the level of major farming systems, while determining also spatial variability within farming systems. High temporal variability of cumNDVI occurs in semiarid and subhumid regions. The results show a large area of positive cumNDVI trends between Senegal and South Sudan. These correspond to positive CRU rainfall trends found and relate to recovery after the 1980's droughts. We find significant negative cumNDVI trends near the south-coast of West Africa (Guinea coast) and in Tanzania. For each farming system, causes of change and variability are discussed based on available literature (Appendix A). Although food security comprises more than the local natural resource base, our results can perform an input for food security analysis by identifying zones of high variability or downward trends. Farming systems are found to be a useful level of analysis. Diversity and trends found within farming system boundaries underline that farming systems are dynamic.

"Revenue Management" Effects Related to Financial Flows Generated by Climate Policy

OpenAIRE

Strand, Jon

2009-01-01

This paper discusses possible macroeconomic implications for low-income countries of increased revenue inflows that may follow from implementing certain global greenhouse gas mitigation policies. Such revenue sources include revenue from emissions offset mechanisms, direct investments, and financial transfers that form parts of possible future mitigation treaties. In the short run such rev...

Shoulder Dislocation in the course of Revenue Collection: A Need to ...

African Journals Online (AJOL)

Alasia Datonye

Revenue collection. Correspondence: R.C. Echem and extension by a fall onto an outstretched arm or by direct force applied to the posterior aspect of the humeral ... utilization of tax consultant and revenue agents. This paper aims to report a case of shoulder dislocation that occurred in the course of revenue collection and.

Development of a farm-firm modelling system for evaluation of herbaceous energy crops

International Nuclear Information System (INIS)

English, B.C.; Alexander, R.R.; Loewen, K.H.; Coady, S.A.; Cole, G.V.; Goodman, W.R.

1992-01-01

A complete analysis is performed to simulate biomass production incorporated into a realistic whole farm situation, including or replacing a typical crop mix. Representative farms are constructed to accommodate such simulation. Four management systems are simulated for each firm, with each simulation depicting a different crop mix and/or use of different farming technologies and production methods. The first simulation was a base farm plan in which the operator would maintain the historical crop mix for the area, participate in all price support programs, and not participate in either a conservative reserve or a biomass production program. In the second simulation, the operator would again maintain the historical crop mix, would not participate in a conservation reserve or biomass production program, and would be ineligible to participate in any price support system. The third simulation introduced the Conservation Reserve Program (CRP) and included participation in all price support programs. The fourth simulation introduced a biomass crop production enterprise (switchgrass) as an alternative to enrolling highly erodible cropland in the CRP and allowed participation in price support programs. Simulations were made for three farms, two in West Tennessee and on in South Georgia. Results indicate that erosion is likely to be reduced more by the diversion of cropland to permanent vegetative cover on farms similar to the more highly erodible West Tennessee farms than on the less erodible Tift County, Georgia farm. Equivalent reductions in erosion rates result from entering highly erodible cropland in the CRP and from production of switchgrass as a biomass energy crop. Both switchgrass and CRP farm plans result in decreased net returns from the base plan, although the biomass farm plans are, in general, more profitable than the CRP plans

Climate change adaptability of cropping and farming systems for Europe

DEFF Research Database (Denmark)

Justes, Eric; Rossing, Walter; Vermue, Anthony

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...... and foster learning in participatory co-design workshops. Results and expectations: The expected results of the Climate-CAFE on-going project will produce an overview of potential CC adaptation measures for selected sites across the EU, along with mutual learning experiences for improved understanding......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...

Optimizing wind farm cable routing considering power losses

DEFF Research Database (Denmark)

Fischetti, Martina; Pisinger, David

2017-01-01

Wind energy is the fastest growing source of renewable energy, but as wind farms are getting larger and more remotely located, installation and infrastructure costs are rising. It is estimated that the expenses for electrical infrastructure account for 15-30% of the overall initial costs, hence...... that must be spent immediately in cable and installation costs, and the future reduced revenues due to power losses. The latter goal has not been addressed in previous work. We present a Mixed-Integer Linear Programming approach to optimize the routing using both exact and math-heuristic methods....... In the power losses computation, wind scenarios are handled eciently as part of the preprocessing, resulting in a MIP model of only slightly larger size. A library of real-life instances is introduced and made publicly available for benchmarking. Computational results on this testbed show the viability of our...

Optimizing wind farm cable routing considering power losses

DEFF Research Database (Denmark)

Fischetti, Martina; Pisinger, David

Wind energy is the fastest growing source of renewable energy, but as wind farms are getting larger and more remotely located, installation and infrastructure costs are rising. It is estimated that the expenses for electrical infrastructure account for 15-30% of the overall initial costs, hence...... that must be spent immediately in cable and installation costs, and the future reduced revenues due to power losses. The latter goal has not been addressed in previous work. We present a Mixed-Integer Linear Programming approach to optimize the routing using both exact and math-heuristic methods....... In the power losses computation, wind scenarios are handled eciently as part of the preprocessing, resulting in a MIP model of only slightly larger size. A library of real-life instances is introduced and made publicly available for benchmarking. Computational results on this testbed show the viability of our...

Exploring economically and environmentally viable northeastern US dairy farm strategies for coping with rising corn grain prices.

Science.gov (United States)

Ghebremichael, L T; Veith, T L; Cerosaletti, P E; Dewing, D E; Rotz, C A

2009-08-01

In 2008, corn grain prices rose $115/t of DM above the 2005 average. Such an increase creates tight marginal profits for small (profit losses by growing more corn silage and reducing corn grain purchases. This study applies the Integrated Farm Systems Model to 1 small and 1 medium-sized New York State dairy farm to predict 1) sediment and P loss impacts from expanding corn fields, 2) benefits of no-till or cover cropping on corn fields, and 3) alternatives to the economic challenge of the current farming system as the price ratio of milk to corn grain continues to decline. Based on the simulation results, expanding corn silage production by 3% of the cultivated farm area increased sediment and sediment-bound P losses by 41 and 18%, respectively. Implementing no-till controlled about 84% of the erosion and about 75% of the sediment-bound P that would have occurred from the conventionally tilled, expanded corn production scenario. Implementing a conventionally tilled cover crop with the conventionally tilled, expanded corn production scenario controlled both erosion and sediment-bound P, but to a lesser extent than no-till corn with no cover crop. However, annual farm net return using cover crops was slightly less than when using no-till. Increasing on-farm grass productivity while feeding cows a high-quality, high-forage diet and precise dietary P levels offered dual benefits: 1) improved farm profitability from reduced purchases of dietary protein and P supplements, and 2) decreased runoff P losses from reduced P-levels in applied manure. Moreover, alternatives such as growing additional small grains on marginal lands and increasing milk production levels demonstrated great potential in increasing farm profitability. Overall, it is crucial that conservation measures such as no-till and cover cropping be implemented on new or existing corn lands as these areas often pose the highest threat for P losses through runoff. Although alternatives that would likely provide

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

75 FR 9359 - Drawback of Internal Revenue Excise Tax

Science.gov (United States)

2010-03-02

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

Costs and revenues of investment in enterprise-related schooling.

NARCIS (Netherlands)

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

1994-01-01

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

Funding California Schools: The Revenue Limit System. Technical Appendices

Science.gov (United States)

Weston, Margaret

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Epry Rahmawati

2017-11-01

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

The Connection Between House Price Appreciation and Property Tax Revenues*

OpenAIRE

Lutz, Byron F.

2008-01-01

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

Využitie revenue managementu v oblasti Food and Beverage

OpenAIRE

Džambová, Adela

2013-01-01

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

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

African Journals Online (AJOL)

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

Organic farming at the farm level

DEFF Research Database (Denmark)

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

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.......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...

Trade Policy Reform and the Missing Revenue

DEFF Research Database (Denmark)

Arndt, Thomas Channing; Tarp, Finn

2008-01-01

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

Farm work-related asthma among US primary farm operators.

Science.gov (United States)

Mazurek, Jacek M; White, Gretchen E; Rodman, Chad; Schleiff, Patricia L

2015-01-01

The objective of this study was to estimate the prevalence of current asthma and the proportion of current asthma that is related to work on the farm among primary farm operators. The 2011 Farm and Ranch Safety Survey data were used to produce estimates and prevalence odds ratios. An estimated 5.1% of farm operators had asthma. Of these, 15.4% had farm work-related asthma. Among operators with farm work-related asthma, 54.8% (95% confidence interval [CI]: 41.8%-68.2%) had an asthma attack in the prior 12 months and 33.3% (95% CI: 21.2%-45.4%) had an asthma attack that occurred while doing farm work. Of those who had an asthma attack that occurred while doing farm work, 65.0% associated their asthma attack with plant/tree materials. This study provides updated information on asthma and the proportion of current asthma that is related to work on the farm and identifies certain groups of farm operators that might benefit from workplace asthma prevention intervention.

Are large farms more efficient? Tenure security, farm size and farm efficiency: evidence from northeast China

Science.gov (United States)

Zhou, Yuepeng; Ma, Xianlei; Shi, Xiaoping

2017-04-01

How to increase production efficiency, guarantee grain security, and increase farmers' income using the limited farmland is a great challenge that China is facing. Although theory predicts that secure property rights and moderate scale management of farmland can increase land productivity, reduce farm-related costs, and raise farmer's income, empirical studies on the size and magnitude of these effects are scarce. A number of studies have examined the impacts of land tenure or farm size on productivity or efficiency, respectively. There are also a few studies linking farm size, land tenure and efficiency together. However, to our best knowledge, there are no studies considering tenure security and farm efficiency together for different farm scales in China. In addition, there is little study analyzing the profit frontier. In this study, we particularly focus on the impacts of land tenure security and farm size on farm profit efficiency, using farm level data collected from 23 villages, 811 households in Liaoning in 2015. 7 different farm scales have been identified to further represent small farms, median farms, moderate-scale farms, and large farms. Technical efficiency is analyzed with stochastic frontier production function. The profit efficiency is regressed on a set of explanatory variables which includes farm size dummies, land tenure security indexes, and household characteristics. We found that: 1) The technical efficiency scores for production efficiency (average score = 0.998) indicate that it is already very close to the production frontier, and thus there is little room to improve production efficiency. However, there is larger space to raise profit efficiency (average score = 0.768) by investing more on farm size expansion, seed, hired labor, pesticide, and irrigation. 2) Farms between 50-80 mu are most efficient from the viewpoint of profit efficiency. The so-called moderate-scale farms (100-150 mu) according to the governmental guideline show no

Design of optimal wind farm configuration using a binary particle swarm optimization at Huasai district, Southern Thailand

International Nuclear Information System (INIS)

Pookpunt, Sittichoke; Ongsakul, Weerakorn

2016-01-01

Highlights: • Real wind data form a wind distributed map use in wind farm optimization algorithm. • Practical cost benefit is evaluated in the objective function. • Learning curve is developed to determine a wind farm cost model. • BPSO-TVAC simultaneously optimizes wind farm spacing, position, sizing, hub height. • Optimal placement shows improvement of operating income over conventional layout. - Abstract: This paper proposes the design of optimal wind farm configuration using a new wind probability distribution map at Huasai district, the east coast of Southern Thailand. The new wind probability distribution map integrates both frequency of wind speed and direction data at a monitoring site. The linear wake effect model is used to determine the wind speed at downstream turbines for the total power extraction from a wind farm array. The component cost model and learning curve is used to express the initial investment cost, levelized cost and the annual energy production cost of a wind farm, depending on the number of wind turbines, the installed size, hub height and wake loss within a wind farm. Based on Thailand wind energy selling price consisting of the fixed wind premium on top of base tariff, the profit depends on revenue of selling electricity and cost of energy. In this paper, Binary Particle Swarm Optimization with Time-Varying Acceleration Coefficients (BPSO-TVAC) is proposed to maximize profit subject to turbine position, turbine size, hub height, annual energy production, investment budget, land lease cost, operation and maintenance cost and levelized replacement cost constraints. Test results indicate that BPSO-TVAC optimally locate wind turbines directly facing the high frequent wind speed and direction, leading to a higher profit than the conventional wind farm layout.

A multi-region approach to assessing fiscal and farm level consequences of government support for farm risk management

Directory of Open Access Journals (Sweden)

Joseph Cooper

2014-12-01

Full Text Available The 2014 U.S. Farm Act has new programs for providing producers with commodity support payments covering “shallow losses” in revenue. We develop an approach to examine the sensitivity of the farmer’s downside risk protection to marginal changes in the deductible in shallow loss program scenarios. The copula approach we use simultaneously considers price and yield correlation across all U.S. counties producing several major field crops. We find that average payments under the shallow loss program scenarios are elastic with respect to the program’s payment coverage rate. To empirically assess where shallow loss is likely to most benefit producers, we map at the county level the ratios of expected shallow loss payments to crop insurance premiums for corn, soybeans, cotton, and winter wheat. As tail dependencies among individual crop yield densities may vary spatially, we propose a method for grouping counties in a t-copula that allows for heterogeneity in tail dependencies.

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.

An information economic rationale for cooperatives

DEFF Research Database (Denmark)

Bogetoft, Peter

2005-01-01

We consider how to organise the processing and marketing of an agricultural product when farming costs are known only by the individual farmers. We show that when marginal costs are uncorrelated, the market for final goods is competitive, and the market for processing is non-competitive, the soci......-competitive, the socially optimal production levels are sustained by a cooperative and a cooperative only. We show also that the cooperative form is particularly useful when the cost uncertainty is large and the net average revenue product is small....

Irrigation, risk aversion, and water right priority under water supply uncertainty

Science.gov (United States)

Li, Man; Xu, Wenchao; Rosegrant, Mark W.

2017-09-01

This paper explores the impacts of a water right's allocative priority—as an indicator of farmers' risk-bearing ability—on land irrigation under water supply uncertainty. We develop and use an economic model to simulate farmers' land irrigation decision and associated economic returns in eastern Idaho. Results indicate that the optimal acreage of land irrigated increases with water right priority when hydroclimate risk exhibits a negatively skewed or right-truncated distribution. Simulation results suggest that prior appropriation enables senior water rights holders to allocate a higher proportion of their land to irrigation, 6 times as much as junior rights holders do, creating a gap in the annual expected net revenue reaching up to 141.4 acre-1 or 55,800 per farm between the two groups. The optimal irrigated acreage, expected net revenue, and shadow value of a water right's priority are subject to substantial changes under a changing climate in the future, where temporal variation in water supply risks significantly affects the profitability of agricultural land use under the priority-based water sharing mechanism.

78 FR 15406 - Proposed Collection; Comment Request for Revenue Procedure 2013-XX

Science.gov (United States)

2013-03-11

... Revenue Procedure 2013- XX AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2013-XX, Disaster Relief. DATES: Written comments should be received... . SUPPLEMENTARY INFORMATION: Title: Disaster Relief. OMB Number: 1545-2237. Form Number: Rev. Proc. 2013-XX...

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

African Journals Online (AJOL)

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

Estimation of NH3 emissions from a naturally ventilated livestock farm using local-scale atmospheric dispersion modelling

Czech Academy of Sciences Publication Activity Database

Hensen, A.; Loubet, B.; Mosquera, J.; van den Bulk, W. C. M.; Erisman, J. W.; Daemmgen, U.; Milford, C.; Loepmeier, F. J.; Cellier, P.; Mikuška, Pavel; Sutton, M. A.

2009-01-01

Roč. 6, č. 12 (2009), s. 2847-2860 ISSN 1726-4170 Institutional research plan: CEZ:AV0Z40310501 Keywords : NH3 livestock farm emissions * concentration measurement * atmospheric dispersion Subject RIV: CB - Analytical Chemistry, Separation Impact factor: 3.246, year: 2009 http://www.biogeosciences.net/6/2847/2009/

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.

Taxation and Revenues for Education. Education Partners Working Papers.

Science.gov (United States)

Crampton, Faith; Whitney, Terry

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

NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

Oksana Vinnytska

2015-11-01

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

27 CFR 479.191 - Applicability of other provisions of internal revenue laws.

Science.gov (United States)

2010-04-01

... GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Other Laws Applicable § 479.191 Applicability of other provisions of internal revenue laws. All of the provisions of the internal revenue laws not... provisions of internal revenue laws. 479.191 Section 479.191 Alcohol, Tobacco Products, and Firearms BUREAU...

76 FR 71276 - Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions

Science.gov (United States)

2011-11-17

...-0008] RIN 0563-AC35 Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions AGENCY... Corporation (FCIC) proposes to amend the Common Crop Insurance Regulations, Pecan Revenue Crop Insurance... Regulations (7 CFR part 457) by revising Sec. 457.167 Pecan Revenue Crop Insurance Provisions, to be effective...

Estimating the effect of mastitis on the profitability of Irish dairy farms.

Science.gov (United States)

Geary, U; Lopez-Villalobos, N; Begley, N; McCoy, F; O'Brien, B; O'Grady, L; Shalloo, L

2012-07-01

The objective of this paper was to estimate the effect of the costs of mastitis on the profitability of Irish dairy farms as indicated by various ranges of bulk milk somatic cell count (BMSCC). Data were collected from 4 sources and included milk production losses, cases treated, and on-farm practices around mastitis management. The Moorepark Dairy Systems Model, which simulates dairying systems inside the farm gate, was used to carry out the analysis. The cost components of mastitis that affect farm profitability and that were included in the model were milk losses, culling, diagnostic testing, treatment, veterinary attention, discarded milk, and penalties. Farms were grouped by 5 BMSCC thresholds of ≤ 100,000, 100,001-200,000, 200,001-300,000, 300,001-400,000, and > 400,000 cells/mL. The ≤ 100,000 cells/mL threshold was taken as the baseline and the other 4 thresholds were compared relative to this baseline. For a 40-ha farm, the analysis found that as BMSCC increased, milk receipts decreased from €148,843 at a BMSCC 400,000 cells/mL. In addition, as BMSCC increased, livestock receipts increased by 17%, from €43,304 at a BMSCC 400,000 cells/mL. This reflected the higher replacement rates as BMSCC increased and the associated cull cow value. Total farm receipts decreased from €192,147 at the baseline ( 400,000 cells/mL. Total farm costs increased as BMSCC increased, reflecting treatment, veterinary, diagnostic testing, and replacement heifer costs. At the baseline, total farm costs were €161,085, increasing to €177,343 at a BMSCC > 400,000 cells/mL. Net farm profit decreased as BMSCC increased, from €31,252/yr at the baseline to €11,748/yr at a BMSCC > 400,000 cells/mL. This analysis highlights the impact that mastitis has on the profitability of Irish dairy farms. The analysis presented here can be used to develop a "cost of mastitis" tool for use on Irish dairy farms to motivate farmers to acknowledge the scale of the problem, realize the value

Developing a revenue integrity improvement plan.

Science.gov (United States)

Banks, Kate

2010-11-01

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

Certified safe farm: identifying and removing hazards on the farm.

Science.gov (United States)

Rautiainen, R H; Grafft, L J; Kline, A K; Madsen, M D; Lange, J L; Donham, K J

2010-04-01

This article describes the development of the Certified Safe Farm (CSF) on-farm safety review tools, characterizes the safety improvements among participating farms during the study period, and evaluates differences in background variables between low and high scoring farms. Average farm review scores on 185 study farms improved from 82 to 96 during the five-year study (0-100 scale, 85 required for CSF certification). A total of 1292 safety improvements were reported at an estimated cost of $650 per farm. A wide range of improvements were made, including adding 9 rollover protective structures (ROPS), 59 power take-off (PTO) master shields, and 207 slow-moving vehicle (SMV) emblems; improving lighting on 72 machines: placing 171 warning decals on machinery; shielding 77 moving parts; locking up 17 chemical storage areas, adding 83 lockout/tagout improvements; and making general housekeeping upgrades in 62 farm buildings. The local, trained farm reviewers and the CSF review process overall were well received by participating farmers. In addition to our earlier findings where higher farm review scores were associated with lower self-reported health outcome costs, we found that those with higher farm work hours, younger age, pork production in confinement, beef production, poultry production, and reported exposure to agrichemicals had higher farm review scores than those who did not have these characteristics. Overall, the farm review process functioned as expected. encouraging physical improvements in the farm environment, and contributing to the multi-faceted CSF intervention program.

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 the regulation revenue function according to the derived Nash equilibrium condition, the ER strategy is the Nash equilibrium of the regulation competition. Case studies were conducted with the power output data of wind farms from State Grid Jibei Electric Power Company Limited of China to demonstrate...

Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

Science.gov (United States)

Bowers, Betsy; Fulcher, Rebecca

2010-01-01

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

How To Increase Advertising Revenue.

Science.gov (United States)

Mitchell, Carmen

1995-01-01

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

30 CFR 285.540 - How will MMS equitably distribute revenues to States?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS equitably distribute revenues to... Financial Assurance Requirements Revenue Sharing with States § 285.540 How will MMS equitably distribute revenues to States? (a) The MMS will distribute among the eligible coastal States 27 percent of the...

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

Science.gov (United States)

2010-10-01

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

FRESHNESS QUALITY OF GILTHEAD SEA BREAM (Sparus aurata REARED UNDER DIFFERENT FARMING CONDITIONS

Directory of Open Access Journals (Sweden)

P.P. Gatta

2013-02-01

Full Text Available Sensory and physico-chemical freshness indices (QI score, Torrymeter readings, pH and WHC were evaluated in gilthead sea bream of commercial size reared in Italy in: land based facilities (recirculation systems, lagoons and net-cages. Fish were stored under ice for 0, 1, 3, 6, 9, 12 and 16 days: at each sampling time analyses were performed to determine the evolution of each freshness index within sea bream sources. Significant differences emerged among farming conditions following the application of the Quality Index Method. Torrymeter readings gradually decreased with the number of days of ice storage. pH values remained practically constant over the 16 days of storage. For WHC the effect of both time of storage and farming conditions was statistically significant.

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

DEFF Research Database (Denmark)

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

2006-01-01

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

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

DEFF Research Database (Denmark)

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

2006-01-01

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

Adaptive Test Schemes for Control of Paratuberculosis in Dairy Cows.

Directory of Open Access Journals (Sweden)

Carsten Kirkeby

Full Text Available Paratuberculosis is a chronic infection that in dairy cattle causes reduced milk yield, weight loss, and ultimately fatal diarrhea. Subclinical animals can excrete bacteria (Mycobacterium avium ssp. paratuberculosis, MAP in feces and infect other animals. Farmers identify the infectious animals through a variety of test-strategies, but are challenged by the lack of perfect tests. Frequent testing increases the sensitivity but the costs of testing are a cause of concern for farmers. Here, we used a herd simulation model using milk ELISA tests to evaluate the epidemiological and economic consequences of continuously adapting the sampling interval in response to the estimated true prevalence in the herd. The key results were that the true prevalence was greatly affected by the hygiene level and to some extent by the test-frequency. Furthermore, the choice of prevalence that will be tolerated in a control scenario had a major impact on the true prevalence in the normal hygiene setting, but less so when the hygiene was poor. The net revenue is not greatly affected by the test-strategy, because of the general variation in net revenues between farms. An exception to this is the low hygiene herd, where frequent testing results in lower revenue. When we look at the probability of eradication, then it is correlated with the testing frequency and the target prevalence during the control phase. The probability of eradication is low in the low hygiene herd, and a test-and-cull strategy should probably not be the primary strategy in this herd. Based on this study we suggest that, in order to control MAP, the standard Danish dairy farm should use an adaptive strategy where a short sampling interval of three months is used when the estimated true prevalence is above 1%, and otherwise use a long sampling interval of one year.

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

International Nuclear Information System (INIS)

2009-01-01

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

Which type of government revenue leads government expenditure?

OpenAIRE

Abdi, Zeinab; Masih, Mansur

2014-01-01

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

Determinants of value added tax revenue in Kenya

OpenAIRE

WAWIRE, Nelson

2017-01-01

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

Pollution taxation and revenue recycling under monopoly unions

Energy Technology Data Exchange (ETDEWEB)

Strand, J.

1996-04-01

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

10 CFR 904.5 - Revenue requirements.

Science.gov (United States)

2010-01-01

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

Revenue-sharing contracts across an extended supply chain supply chain

NARCIS (Netherlands)

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

2014-01-01

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

Revenue Sharing: An Assessment of Current Policies at UK Universities

Science.gov (United States)

Gazzard, James; Brown, Sarah A.

2012-01-01

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

Revenue management under customer choice behaviour with cancellations and overbooking

NARCIS (Netherlands)

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

2015-01-01

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

A forecasting model of gaming revenues in Clark County, Nevada

International Nuclear Information System (INIS)

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

1992-01-01

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

A forecasting model of gaming revenues in Clark County, Nevada

International Nuclear Information System (INIS)

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

1992-01-01

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

A forecasting model of gaming revenues in Clark County, Nevada

Energy Technology Data Exchange (ETDEWEB)

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

1992-04-01

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

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

OpenAIRE

Bjørndal, Mette; Jörnsten, Kurt

2002-01-01

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

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

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2018-03-01

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

78 FR 16915 - Internal Revenue Service

Science.gov (United States)

2013-03-19

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

Energy productivity and efficiency of wheat farming in Bangladesh

International Nuclear Information System (INIS)

Rahman, Sanzidur; Hasan, M. Kamrul

2014-01-01

Wheat is the second most important cereal crop in Bangladesh and production is highly sensitive to variations in the environment. We estimate productivity and energy efficiency of wheat farming in Bangladesh by applying a stochastic production frontier approach while accounting for the environmental constraints affecting production. Wheat farming is energy efficient with a net energy balance of 20,596 MJ per ha and energy ratio of 2.34. Environmental constraints such as a combination of unsuitable land, weed and pest attack, bad weather, planting delay and infertile soils significantly reduce wheat production and its energy efficiency. Environmental constraints account for a mean energy efficiency of 3 percentage points. Mean technical efficiency is 88% thereby indicating that elimination of inefficiencies can increase wheat energy output by 12%. Farmers' education, access to agricultural information and training in wheat production significantly improves efficiency, whereas events such as a delay in planting and first fertilization significantly reduce it. Policy recommendations include development of varieties that are resistant to environmental constraints and suitable for marginal areas; improvement of wheat farming practices; and investments in education and training of farmers as well as dissemination of information. - Highlights: • Bangladesh wheat farming is energy efficient at 20,596 MJha −1 ; energy ratio 2.34. • Environmental factors significantly influence productivity and energy efficiency. • Environmental factors must be taken into account when estimating wheat productivity. • Government policies must focus on ways of alleviating environmental factors. • Farmers' education, training and information sources increase technical efficiency

Farm Typology in the Berambadi Watershed (India: Farming Systems Are Determined by Farm Size and Access to Groundwater

Directory of Open Access Journals (Sweden)

Marion Robert

2017-01-01

Full Text Available Farmers’ production decisions and agricultural practices directly and indirectly influence the quantity and quality of natural resources, some being depleted common resources such as groundwater. Representing farming systems while accounting for their flexibility is needed to evaluate targeted, regional water management policies. Farmers’ decisions regarding investing in irrigation and adopting cropping systems are inherently dynamic and must adapt to changes in climate and agronomic, economic and social, and institutional, conditions. To represent this diversity, we developed a typology of Indian farmers from a survey of 684 farms in Berambadi, an agricultural watershed in southern India (state of Karnataka. The survey provided information on farm structure, the cropping system and farm practices, water management for irrigation, and economic performances of the farm. Descriptive statistics and multivariate analysis (Multiple Correspondence Analysis and Agglomerative Hierarchical Clustering were used to analyze relationships between observed factors and establish the farm typology. We identified three main types of farms: (1 large diversified and productivist farms; (2 small and marginal rainfed farms, and (3 small irrigated marketing farms. This typology represents the heterogeneity of farms in the Berambadi watershed.

Game Algorithm for Resource Allocation Based on Intelligent Gradient in HetNet

Directory of Open Access Journals (Sweden)

Fang Ye

2017-02-01

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

Farm-scale thermophilic co-digestion of dairy manure with a biodiesel byproduct in cold regions

International Nuclear Information System (INIS)

Andriamanohiarisoamanana, Fetra J.; Yamashiro, Takaki; Ihara, Ikko; Iwasaki, Masahiro; Nishida, Takehiro; Umetsu, Kazutaka

2016-01-01

Highlights: • Co-digestion of dairy manure and crude glycerin was conducted using a 60 m"3 reactor. • The highest methane yield was 0.323 m"3/kgVS obtained at 4.2% (v/v) of crude glycerin. • The optimum organic loading rate for crude glycerol was 1.32 kgVS_C_G/m"3 d. • Reactor energy self-sufficiency was observed with net energy output of 25 kW h/d. - Abstract: Conversion of organic wastes into applicable energy sources is the best way to improve organic waste management. In this study, the performance of thermophilic co-digestion of dairy manure (DM) and crude glycerol (CG) in a 60-m"3 farm-scale biogas digester located in a cold region was investigated during the winter. Compared to the anaerobic digestion of DM alone, the methane production increased by approximately twofold during co-digestion of DM and CG. The highest methane yield was 0.323 m"3/kgVS obtained at 4.2% (v/v) of CG. Despite the increase in methane production with organic loading rate, the methane yield of CG reduced remarkably at 2.64 kgVS_C_G/m"3 d, while the highest was at 1.32 kgVS_C_G/m"3 d. During the co-digestion, a net energy at an average of 25 kWh/d was obtained for farm operation, whereas a supply of kerosene and electricity from national grid were required for the digester and farm operations during anaerobic digestion of DM. During winter, the improvement of biogas yield through the addition of CG enabled the sustainability of a farm-scale biogas production system and reduced its environmental impact.

State Government Revenue Recovery from the Great Recession

OpenAIRE

James Alm; David L. Sjoquist

2014-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2018-02-15

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

Assessing alternative options for allocating oil revenue in Iran

International Nuclear Information System (INIS)

Barkhordar, Zahra A.; Saboohi, Yadollah

2013-01-01

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

State policy change: Revenue decoupling in the electricity market

Science.gov (United States)

McNeil, Kytson L.

The study seeks to answer the question, why are states adopting revenue decoupling in the electricity market, by investigating the relationship between policy adoption and attributes of the electricity market, the structure of the state utility commissions, and the political climate of the state. The study examines the period 1978-2008. Two econometric models, the marginal risk set model and the conditional risk set model, are estimated to predict the influence of covariates on the probability of the state adopting revenue decoupling in the electricity market. The models are both variants of the Cox proportional hazard model and use different underlying assumptions about the nature of adoption of revenue decoupling and when the states are considered to be at risk of adoption. Results suggest that market attributes, such as the source of electricity generation in the state, state energy intensity, and the distribution of non-public and public utilities, significantly influence the adoption of the policy. Also, the method of selecting commissioners and the party affiliation of elected officials in the state are important factors. The study concludes by suggestions to improve the implementation and evaluation of revenue decoupling in the electricity markets.

SECON - A tool for estimation of storage costs and storage project revenue

International Nuclear Information System (INIS)

Hall, O.

1997-01-01

The SECON model Storage ECONomics is useful for gas suppliers, storage operators, gas distributors and consumers when investigating new storage possibilities. SECON has been used within the Sydkraft group to compare cost for different types of storage and to identify the market niche for lined rock cavern (LRC) storage. In the model cost for the different storage types, salt caverns, LNG, and LRC can be compared. By using input according to market needs each storage type can be validated for a specific service e.g. peak shaving, seasonal storage or balancing. The project revenue can also be calculated. SECON includes three models for income calculation; US storage service, Trading and Avoided Supply Contract Costs. The income models calculates annual turnover, pay of time, net present value, internal rate of return and max. liquidity shortfall for the project. The SECON will facilitate sensitivity analysis both regarding cost for different services and different storage types and on the income side by using different scenarios. At the poster session SECON will be presented live and the delegates will have the opportunity to test the model. (au)

Estimating the maximum potential revenue for grid connected electricity storage :

Energy Technology Data Exchange (ETDEWEB)

Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

2012-12-01

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

Horizontal ichthyoplankton tow-net system with unobstructed net opening

Science.gov (United States)

Nester, Robert T.

1987-01-01

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

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

International Nuclear Information System (INIS)

Sarkar, Amal

2014-01-01

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

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

International Nuclear Information System (INIS)

Ikama, Jean-Jacques

2013-01-01

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

On the origins and evolution of the Revenue Rule: the quest for certainty

OpenAIRE

O'HANLON, NIALL

2017-01-01

APPROVED The thesis advanced in this work is that the Revenue Rule, which stipulates that whilst forum courts may recognise a foreign tax law, they will not enforce it, does not meet the criteria of certainty. Uncertainties arise in relation to the origins, taxonomy and extent of the Rule, to what constitutes a revenue law, to the distinction between revenue and penal laws, to the supposed distinction between recognition and indirect enforcement of foreign revenue law and to what constitut...

Implement the medical group revenue function. Create competitive advantage.

Science.gov (United States)

Colucci, C

1998-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2017-01-01

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

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

International Nuclear Information System (INIS)

Matsukawa, Isamu

2008-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-09-15

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

A Wind Farm Electrical Systems Evaluation with EeFarm-II

Directory of Open Access Journals (Sweden)

Jan Pierik

2010-03-01

Full Text Available EeFarm-II is used to evaluate 13 different electrical systems for a 200 MW wind farm with a 100 km connection to shore. The evaluation is based on component manufacturer data of 2009. AC systems are compared to systems with DC connections inside the wind farm and DC connection to shore. Two options have the best performance for this wind farm size and distance: the AC system and the system with a DC connection to shore. EeFarm-II is a user friendly computer program for wind farm electrical and economic evaluation. It has been built as a Simulink Library in the graphical interface of Matlab-Simulink. EeFarm-II contains models of wind turbines, generators, transformers, AC cables, inductors, nodes, splitters, PWM converters, thyristor converters, DC cables, choppers and statcoms.

Contributions of Local Farming to Urban Sustainability in the Northeast United States

DEFF Research Database (Denmark)

Goldstein, Benjamin Paul; Hauschild, Michael Zwicky; Fernandez, John E.

2017-01-01

Food consumption is an important contributor to a city’s environmental impacts (carbon emissions, land occupation, water use, etc.) Urban farming (UF) has been advocated as a means to increase urban sustainability by reducing food-related transport and tapping into local resources. Taking Boston...... land occupation/capita/annum) under optimal production scenarios, informing future evidence-based urban design and policy crafting in the region. Notwithstanding UF’s marginal environmental gains, UF could help Boston meet national nutritional guidelines for vegetable intake, generate an estimated $160...... million U.S. in revenue to growers and act as a pedagogical and community building tool, though these benefits would hinge on large-scale UF proliferation, likely undergirded by environmental remediation of marginal lands in the city....

To what extent does organic farming rely on nutrient inflows from conventional farming?

International Nuclear Information System (INIS)

Nowak, Benjamin; Nesme, Thomas; Pellerin, Sylvain; David, Christophe

2013-01-01

Organic farming is increasingly recognized as a prototype for sustainable agriculture. Its guidelines ban the use of artificial fertilizers. However, organic farms may import nutrients from conventional farming through material exchanges. In this study, we aimed at estimating the magnitude of these flows through the quantification of nitrogen, phosphorus and potassium inflows from conventional farming to organic farming. Material inflows and outflows were collected for two cropping years on 63 farms. The farms were located in three French agricultural districts distributed over a gradient of farming activity defined by both the stocking rate and the ratio of the farm area under arable crops. Our results showed that on average, inflows from conventional farming were 23%, 73% and 53% for nitrogen, phosphorus and potassium, respectively. These inflows were strongly determined by the farm production systems. However, for farms similar in terms of production systems, the inflows also depended on the local context, such as the proximity of organic livestock farms: the reliance of organic farming on conventional farming was lower in mixed than in specialized districts. These results highlight the necessity to quantify the contribution of nutrient inflows from conventional farming when assessing organic farming and development scenarios. (letter)

Analysis of Goat Farming on Integrated Farming System in Banyumas

OpenAIRE

Hidayat, NN

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...

Mind the Gap: Dealing with Resource Revenue in Three Provinces

Directory of Open Access Journals (Sweden)

Ronald D. Kneebone

2015-04-01

Full Text Available Alberta, Saskatchewan, Newfoundland and Labrador have each enjoyed a “rags to riches” story. Each of these provinces entered Confederation as poor cousins relative to the rest of the country; Alberta and Saskatchewan in 1905 and Newfoundland and Labrador in 1949. Rather remarkably, almost exactly four decades after entering Confederation each province began to enjoy the strong economic growth resulting from the development of their natural resources; Alberta and Saskatchewan in the late 1940s with the discovery of large pools of oil and Newfoundland and Labrador in the early 1990s with the development of off-shore oil. The governments of these provinces have similarly enjoyed the benefits of large amounts of revenue realized from the sale of these natural resources. In 2013-14, resource revenues accounted for 21 per cent, 22 per cent and 32 per cent of provincial revenues in Alberta, Saskatchewan, Newfoundland and Labrador, respectively. Unfortunately, the benefit of receiving large amounts of resource revenue must be weighed against two costs. The first is that these revenues, having flowed into provincial coffers without the need to impose high tax rates on citizens, are easily spent. The second cost is that the prices of resources are determined in international markets and so a significant amount of the revenues of these provinces is largely unpredictable and often volatile. All three provinces have fallen prey to the temptation to allow a large fiscal gap to open between the costs of providing health care, education, social assistance and other areas of provincial responsibility and the taxes imposed on citizens to pay for these services. Doing so has put all three provinces at financial risk should resource prices fall. Using a newly constructed data set spanning the period 1970 to 2014, I review the history of how Alberta and Saskatchewan have dealt with commodity price shocks and what this has meant for provincial finances. With that

Assessing sustainability of a low-input single-farm vegetable box-scheme using emergy and LCA methodology

DEFF Research Database (Denmark)

Markussen, Mads Ville; Kulak, M.; Østergård, Hanne

2012-01-01

for minimizing resource use are fuels and electricity. Substitution of these would require the use of renewable energy. However, an increase in inputs from society may imply a lower net-yield to society from the farm and would thus be less desirable. The LCA data are currently being analysed and these results......Sustainable development implies necessarily making use of renewable resources to a larger extent. Thus a sustainability assessment has to identify hotspots for reducing use of non-renewable resources and potentials for substitution of these with renewable resources. LCA as well as emergy assessment......, the emergy method lacks some of the standardization and robustness of LCA. In this study we apply both methods to the same case study. The case considered is an organic stockless vegetable farm of 7 ha in UK which distributes its products in weekly boxes to 250 local consumers. The farm has systematically...

Development and short-term dynamics of macrofouling assemblages on fish-cage nettings in a tropical estuary

Science.gov (United States)

Madin, John; Chong, V. C.; Basri, Badrulnizam

2009-06-01

A study was conducted at a fish culture farm in the Jaha River estuary, Malaysia, to examine the structure and development of macrofouling assemblages on floating net-cages. The study was conducted during the dry (August-October 2001) and wet (December-February 2002) seasons. Biofouling on 1.6 cm mesh net panels (size 0.2 m × 2 m) suspended inside (P, T) and outside (O) experimental net-cages was monitored every week until net openings were completely occluded by macrofouling organisms (8 wk and 12 wk for dry and wet seasons respectively). Seven species (6 phyla) of sessile organisms and 23 species (3 phyla) of non-sessile associates were recorded. Macro-colonization of net panels began with the hydroid Plumularia sp. irrespective of season and treatment (P, T, and O), while other species only appeared after 1 or 2 weeks of immersion. Inside net-cages where water flow was slow (mean macroalgae ( Polysiphonia sp.), anthozoans (unidentified anemone), barnacles ( Balanus amphitrite), amphipods ( Gammaropsis sp. & Photis sp.), and tanaids ( Leptognathia sp.) were dominant on the net panels during the dry season. In the wet season, hydroid ( Plumularia sp.), mussel ( Xenostrobus mangle), and nematode abundance were however significant. With stronger water flow (mean ≈ 20 cm s -1) as occurring outside the net-cages, macrofouling assemblages for both seasons comprised mainly Plumularia sp. and Gammaropsis sp. The macrofouling assemblage showed a clear succession of species that occupied different layers of the net panels. The study shows that while organic enrichment and retarded water flow together enhance the development of macrofouling assemblages, salinity, depth, substrate (net) area and species competition specifically influence community structure, colonization, and depth distribution of the macrofouling organisms.

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

Science.gov (United States)

2010-11-01

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

26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

Science.gov (United States)

2010-04-01

... (CONTINUED) PROCEDURE AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-3 Protection of internal revenue prior to tax determination. (a) Suits and claims... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Protection of internal revenue prior to tax...

Analysis of energy and greenhouse gas balance as indexes for environmental assessment of wheat and maize farming: a case study

Directory of Open Access Journals (Sweden)

Móslem SAMI

2015-12-01

Full Text Available In this study, the net balance of greenhouse gas (GHG emission and energy of wheat and maize production systems in two farms in Khuzestan province of Iran was assessed. The results showed that totally wheat farming is more efficient than maize farming in terms of energy and CO2-eq indexes. The total energy requirement for maize and wheat farming was 92560.24 MJ ha-1 and 39624.15 MJ ha-1, which caused the emission of 20191.47 and 7541.04 kg CO2-equivalent per hectare in maize and wheat farms respectively. Electricity, fertilizers and fuel were the most important pollutants of environment in terms of energy and gas emission in both farms. Theses inputs consumed 55.52, 22.62 and 6.44 % of total energy of maize and 47.32, 21.19 and 9.01 % of total energy of wheat farm and were responsible for the 88.60, 8.79 and 2.03 % of CO2-equivalent in maize and 86.54, 9.54 and 3.24 % of CO2-equivalent in wheat farms respectively. The results of this study also showed that the enhancement of 60.74 and 27.02 % in energy ratio and 46.06 and 27.87 % in CO2-eq index in maize and wheat farming can be expected using simple improving scenarios.

Use of a benefit function to assess the relative investment potential of alternative farm animal disease prevention strategies.

Science.gov (United States)

Stott, A W; Gunn, G J

2008-05-15

Using the example of bovine viral diarrhoea (BVD) in Scottish suckler (cow-calf) beef herds, this paper demonstrated a method to establish the maximum average net benefit of disease control under specific epidemiological and farm business circumstances. Data were generated for the method using a stochastic epidemiological model set to estimate the mean and variance of control costs and output losses from BVD for 50-cow or 120-cow herds, either free of BVD at the outset or of unknown BVD status. Control of disease was by increased investment in a variety of ('biosecurity') measures aimed at reducing the probability of virus entering the closed herd in any 1 year of a 10-year period of simulated exposure to risk from BVD virus introduction either with or without vaccination. Herds free of BVD at the outset enjoyed much greater maximum average net benefits than herds of unknown BVD status. Best allocations of hypothetical incentives to encourage farmers to establish their freedom from BVD were therefore outlined. Vaccination and biosecurity were generally found to be complementary rather than substitutes for one another. The advantages of the maximum net benefit measure over the more usual average total cost of endemic disease were demonstrated and discussed. The maximum net benefit method focuses on the relationship between costs and benefits, which often exhibits diminishing marginal returns meaning that profit maximisation and disease minimisation are incompatible. The method can also allow for constraints on and competition for limited farm resources. It was argued that these attributes are important to persuade farmers to invest in animal health.

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

Directory of Open Access Journals (Sweden)

Kristína Kočišová

2014-09-01

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

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

Directory of Open Access Journals (Sweden)

Mutarindwa Samuel

2014-07-01

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

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

Science.gov (United States)

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

2010-04-01

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

A model for an economically optimal replacement of a breeder flock.

Science.gov (United States)

Yassin, Hurria; Velthuis, Annet G J; Giesen, Gerard W J; Oude Lansink, Alfons G J M

2012-12-01

A deterministic model is developed to support the tactical and operational replacement decisions at broiler breeder farms. The marginal net revenue approach is applied to determine the optimal replacement age of a flock. The objective function of the model maximizes the annual gross margin over the flock's production cycle. To calculate the gross margin, future egg production, fertility, or hatchability of the eggs, revenues and variable costs of a flock were estimated. For tactical decisions, the optimal laying length is the age at which the average gross margin of an average flock is maximal. For operational decisions, a flock should be replaced when the marginal gross margin of a replaceable flock is less than the average gross margin of an average flock. To demonstrate the model, a broiler breeder flock from a Dutch breeder farm was used. A sensitivity analysis showed that the optimal replacement decision, for both tactical and operational management, is sensitive to the decrease in the weekly egg production after the peak and the prices of feed and hatching eggs. The effect of the decrease in weekly fertility after the peak on the replacement decision is related to the payment system for hatching eggs.

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....

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

Directory of Open Access Journals (Sweden)

Simanti Bandyopadhyay

2015-06-01

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

Life cycle assessment of Chinese shrimp farming systems targeted for export and domestic sales.

Science.gov (United States)

Cao, Ling; Diana, James S; Keoleian, Gregory A; Lai, Qiuming

2011-08-01

We conducted surveys of six hatcheries and 18 farms for data inputs to complete a cradle-to-farm-gate life cycle assessment (LCA) to evaluate the environmental performance for intensive (for export markets in Chicago) and semi-intensive (for domestic markets in Shanghai) shrimp farming systems in Hainan Province, China. The relative contribution to overall environmental performance of processing and distribution to final markets were also evaluated from a cradle-to-destination-port perspective. Environmental impact categories included global warming, acidification, eutrophication, cumulative energy use, and biotic resource use. Our results indicated that intensive farming had significantly higher environmental impacts per unit production than semi-intensive farming in all impact categories. The grow-out stage contributed between 96.4% and 99.6% of the cradle-to-farm-gate impacts. These impacts were mainly caused by feed production, electricity use, and farm-level effluents. By averaging over intensive (15%) and semi-intensive (85%) farming systems, 1 metric ton (t) live-weight of shrimp production in China required 38.3 ± 4.3 GJ of energy, as well as 40.4 ± 1.7 t of net primary productivity, and generated 23.1 ± 2.6 kg of SO(2) equiv, 36.9 ± 4.3 kg of PO(4) equiv, and 3.1 ± 0.4 t of CO(2) equiv. Processing made a higher contribution to cradle-to-destination-port impacts than distribution of processed shrimp from farm gate to final markets in both supply chains. In 2008, the estimated total electricity consumption, energy consumption, and greenhouse gas emissions from Chinese white-leg shrimp production would be 1.1 billion kW·h, 49 million GJ, and 4 million metric tons, respectively. Improvements suggested for Chinese shrimp aquaculture include changes in feed composition, farm management, electricity-generating sources, and effluent treatment before discharge. Our results can be used to optimize market-oriented shrimp supply chains and promote more

On Revenue-Optimal Dynamic Auctions for Bidders with Interdependent Values

Science.gov (United States)

Constantin, Florin; Parkes, David C.

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

MARKETING STRATEGY FOR START UP BUSINESS OF BROILER PEKING DUCK FARM WITH ECO-GREEN INTEGRATED

Directory of Open Access Journals (Sweden)

Silitonga N.

2018-04-01

Full Text Available The increasing number and the rate of Banten population growth from year to year make it as a potential market which is quite large for the development of broiler duck farming business in the future. In this case, intensive system broiler Peking duck farming which is integrated, economic, and eco-green intensive, eco-green commonly utilizes Azolla microphylla and flour of pluchea leaves and other germ plasmas as the feed supplements. As a company in Peking duck farming with Eco Green concept, it requires the right marketing strategy to get into the target market. Therefore, the focus of this study is the marketing strategy to start up the business of eco-green integrated Peking duck farming. The results of the analysis of this study are that the marketing strategies used are: objectives and target marketing; analysis of market situation, market size, market share, market description; strategy of marketing, segmenting, targeting, positioning; tactics of marketing, networking, interaction, common interest, experience; CRM, continuity marketing, one to one marketing, partnership; blueprint for building a winning sales force; marketing budget, sales estimation, net marketing contribution.

47 CFR 32.5200 - Miscellaneous revenue.

Science.gov (United States)

2010-10-01

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

An examination of ongoing trends in airline ancillary revenues

OpenAIRE

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

2015-01-01

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

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

International Nuclear Information System (INIS)

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

2010-01-01

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

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

Science.gov (United States)

Bank, Alan J; Gage, Ryan M

2015-01-01

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

From farm land to electricity

International Nuclear Information System (INIS)

Sundell, P.; Ekeborg, T.

1992-01-01

This study evaluates how much electricity that can be produced from one hectare of farm land with different combinations of biomass fuel - upgrading processes - cogeneration techniques. The yield from energy crops, energy forest and broad-leaved trees has been combined with possible upgrading processes. A number of combined heat and power techniques has been studied focusing on electric power efficiency in a combined heat and power application. The ambition has been to give rough estimations of the whole systems total electrical output. The biomass losses from source to end use has been taken into account. Parameters such as economy, environment and availability are only briefly discussed. The amount of power produced per hectare and year (MWh e /ha,yr) has been calculated for a number of system combinations. The input energy for cultivation, harvesting, upgrading, transport and power production is estimated. Using todays technology, it is the combination Salix-gasification-combined cycle that gives the highest electricity production of the studied cases. Based on the assumptions and calculations made in this study approximately 20 MWh e /ha,yr is produced. If Salix is used as a solid fuel in a conventional steam cycle the net electricity production will be in the range of 13-15 MWh e /ha,yr. In terms of energy efficiency there is no gain in upgrading the fuel to briquettes, pellets or powder. The best system for energy grass is through gasification and combined cycle which will give an approximate net electricity production of 10-12 MWh e /ha,yr and a heat production of 12-13 MWh/ha,yr. The energy input is about 2-3 MWh/ha,yr. Energy grass used as fuel in an conventional steam cycle will give a net electricity production of 7 MWh e /ha,yr and a heat production of 17 MWh/ha,yr. (59 refs., 26 figs., 18 tabs.)

Innovation in Hospital Revenues: Developing Retail Sales Channels.

Science.gov (United States)

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

Hospitals are facing increasing cost pressures due to cutbacks by Medicare, Medicaid, and managed-care organizations. There are also rising concerns that public policy may exacerbate the problem. In lieu of these concerns, nascent innovative ways of generating increased revenues are beginning to appear. In particular, a few hospitals have adopted retail sales practices to generate significant nonmedical services revenues. The hospital retail sales opportunity has been compared with that of the airport industry where nearly 50% of revenues are generated by sales of retail products as opposed to aeronautical-related transactions. This initial investigation included a qualitative interview of a health care retail sales expert and a pilot survey of 100 hospital senior executives to gauge the current state of this phenomenon. The industry expert suggested that only 2% of US hospitals have pursued this initiative in a meaningful way. Of the 44 survey responses, only 9 institutions were engaged in e-commerce or retail sales activities. Questions remain as to why this opportunity remains unrealized, and additional research is proposed.

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

OpenAIRE

Wang, Xuan Lorna

2013-01-01

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

The impact of sharing arrangement institution on beef cattle breeding performance in Kupang District, East Nusa Tenggara Province, Indonesia

Science.gov (United States)

Nono, O. H.; Natawidjaja, R.; Arief, B.; Suryadi, D.; Kapa, M. M. J.

2018-02-01

The aim of this study was to analyse the impact of sharing arrangement systems to performance of beef cattle breeding. This research was conducted in Kupang Regency - East Nusa Tenggara Province, Indonesia. The study used multi stage cluster random sampling method to determine the sample area and respondents. The sample areas consisted of 2 sub-districts and 6 villages, while the total respondents were 117 people comprised 74 Participant Farmers (PF) of sharing arrangement systems (SAS) and 43 non-participant farmers (NPF). 23 investors were selected for the survey. The result of the study indicated that the performance of NPF in terms of revenue, net profit, and return on investment (ROI) was better than PF respondents. The value of ROI was between 16.69-32.23 %. This indicated that utilization of farm asset was not optimum yet. It was found that farm efficiency was 1.73 which indicated that SAS does not increase farm productivity.

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

Science.gov (United States)

Reschovsky, Andrew; Zahner, Susan J

2016-01-01

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

CleverFarm - A superSCADA system for wind farms

DEFF Research Database (Denmark)

Juhl, A.; Hansen, K.G.; Giebhardt, J.

2004-01-01

The CleverFarm project started out to build an integrated monitoring system for wind farms, where all information would be available and could be used across the wind farm for maintenance and component health assessments. This would enable wind farmoperators to prioritise their efforts, since the...

New Zealand Dairy Farming: Milking Our Environment for All Its Worth

Science.gov (United States)

Foote, Kyleisha J.; Joy, Michael K.; Death, Russell G.

2015-09-01

Over the past two decades there have been major increases in dairy production in New Zealand. This increase in intensity has required increased use of external inputs, in particular fertilizer, feed, and water. Intensified dairy farming thus incurs considerable environmental externalities: impacts that are not paid for directly by the dairy farmer. These externalities are left for the wider New Zealand populace to deal with, both economically and environmentally. This is counter-intuitive given the dairy industry itself relies on a `clean green' image to maximize returns. This is the first nationwide assessment of some of the environmental costs of the recent increase of dairy intensification in New Zealand. Significant costs arise from nitrate contamination of drinking water, nutrient pollution to lakes, soil compaction, and greenhouse gas emissions. At the higher end, the estimated cost of some environmental externalities surpasses the 2012 dairy export revenue of NZ11.6 billion and almost reaches the combined export revenue and dairy's contribution to Gross Domestic Product in 2010 of NZ5 billion. For the dairy industry to accurately report on its profitability and maintain its sustainable marketing label, these external costs should be reported. This assessment is in fact extremely conservative as many impacts have not been valued, thus, the total negative external impact of intensified dairying is probably grossly underestimated.

77 FR 35475 - Internal Revenue Service

Science.gov (United States)

2012-06-13

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

78 FR 69938 - Internal Revenue Service

Science.gov (United States)

2013-11-21

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

Tax Revenue, Stock Market and Economic Growth of Pakistan

OpenAIRE

Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

2014-01-01

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

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

OpenAIRE

Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari

2014-01-01

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

Livestock systems and farming styles in Eastern Italian Alps: an on-farm survey

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Maurizio Ramanzin

2010-01-01

Full Text Available This research aimed to study the relationships between livestock systems, landscape maintenance and farming styles in the Belluno Province, a mountainous area of the Eastern Italian Alps. A total of 65 farms were sampled on the basis of livestock category farmed and herd size. Farms were visited to collect information on technical and productive aspects, on landscape features of land managed, which was identified by aerial photographs and digitised in a GIS environment, and on the farmers’ background, attitudes and approach to farming. Six different livestock systems were identified: intensive beef cattle (2 farms; extensive beef cattle (12 farms; large sheep/goat farms (9 farms; small sheep/goat farms (6 farms; intensive dairy cattle (14 farms and extensive dairy cattle (22 farms. The intensive systems had larger herds, modern structures and equipment, and were strongly production oriented, whereas the extensive systems had smaller herds and productivity, with often traditional or obsolete structures and equipment, but showed a tendency to diversify production by means of on-farm cheese making and/or mixed farming of different livestock categories. The ability to maintain meadows and pastures was greater for the extensive systems, especially in steep areas, while the annual nitrogen output, estimated as kg N/ha, was lower. Data on the farmers’ background and attitudes were analysed with a non-hierarchical cluster procedure that clustered the farmers into 4 farming styles widely different in motivations to farming, innovative capability, and ability to diversify income sources and ensure farm economic viability. The farming styles were distributed across all livestock systems, indicating the lack of a linkage between the assignment of a farm to a livestock system and the way the farm is managed. This study demonstrates that in mountain areas variability of livestock systems may be high, and that they differ not only in production practices

The Relationship Between Federal Government Revenue and Spending: Empirical Evidence From Asean-5 Countries

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Mohd.Yusoff, Zetty Zahureen; Antoni, Antoni; Abdullah, Azrina Al-Hadi; Asri, Norain Mod; Karim, Zulkefly Abdul

2006-01-01