Net Income of Pharmacy Faculty Compared to Community and Hospital Pharmacists.

Science.gov (United States)

Chisholm-Burns, Marie A; Gatwood, Justin; Spivey, Christina A; Dickey, Susan E

2016-09-25

Objective. To compare the net cumulative income of community pharmacists, hospital pharmacists, and full-time pharmacy faculty members (residency-trained or with a PhD after obtaining a PharmD) in pharmacy practice, medicinal chemistry, pharmaceutics, pharmacology, and social and administrative sciences. Methods. Markov modeling was conducted to calculate net projected cumulative earnings of career paths by estimating the costs of education, including the costs of obtaining degrees and student loans. Results. The economic model spanned 49 years, from ages 18 to 67 years. Earning a PharmD and pursuing an academic career resulted in projected net cumulative lifetime earnings ranging from approximately $4.7 million to $6.3 million. A pharmacy practice faculty position following public pharmacy school and one year of residency resulted in higher net cumulative income than community pharmacy. Faculty members with postgraduate year 1 (PGY1) training also had higher net income than other faculty and hospital pharmacy career paths, given similar years of prepharmacy education and type of pharmacy school attended. Faculty members with either a PharmD or PhD in the pharmacology discipline may net as much as $5.9 million and outpace all other PhD graduates by at least $75 000 in lifetime earnings. Projected career earnings of postgraduate year 2 (PGY2) trained faculty and PharmD/PhD faculty members were lower than those of community pharmacists. Findings were more variable when comparing pharmacy faculty members and hospital pharmacists. Conclusion. With the exception of PGY1 trained academic pharmacists, faculty projected net cumulative incomes generally lagged behind community pharmacists, likely because of delayed entry into the job market as a result of advanced training/education. However, nonsalary benefits such as greater flexibility and autonomy may enhance the desirability of academic pharmacy as a career path.

Money, well-being, and loss aversion: does an income loss have a greater effect on well-being than an equivalent income gain?

Science.gov (United States)

Boyce, Christopher J; Wood, Alex M; Banks, James; Clark, Andrew E; Brown, Gordon D A

2013-12-01

Higher income is associated with greater well-being, but do income gains and losses affect well-being differently? Loss aversion, whereby losses loom larger than gains, is typically examined in relation to decisions about anticipated outcomes. Here, using subjective-well-being data from Germany (N = 28,723) and the United Kingdom (N = 20,570), we found that losses in income have a larger effect on well-being than equivalent income gains and that this effect is not explained by diminishing marginal benefits of income to well-being. Our findings show that loss aversion applies to experienced losses, challenging suggestions that loss aversion is only an affective-forecasting error. By failing to account for loss aversion, longitudinal studies of the relationship between income and well-being may have overestimated the positive effect of income on well-being. Moreover, societal well-being might best be served by small and stable income increases, even if such stability impairs long-term income growth.

Net Income, Book Value and Cash Flows: The Value Relevance in Jordanian Economic Sectors

Directory of Open Access Journals (Sweden)

DHIAA SHAMKI

2013-07-01

Full Text Available This paper examines the value relevance of financial statements variables namely net income, book value and cash flows simultaneously relative to Jordanian services and industrial firms for the period from 2000 to 2009. The main findings of this paper are three- dimensional. First, net income is value relevant, while book value and cash flows are irrelevant. Second, net income is more value relevant than book value and cash flows in both sectors. Third, this value relevance is greater in services sector than in industrial sector. The study shows that net income assist more in explaining market values in Jordanian services and industrial firms. Since research on the value relevance of these variables has neglected Jordan (and the Middle Eastern region, the study tries to fill this practical gap. The study is the first in Jordan that examines the value relevance of net income, book value and cash flows simultaneously and compares this value relevance according to Amman Stock Exchange sectors in one study in Jordan.

75 FR 39621 - Proposed Information Collection (Income-Net Worth and Employment Statement) Activity: Comment...

Science.gov (United States)

2010-07-09

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Proposed Information Collection (Income-Net Worth and Employment Statement) Activity: Comment Request AGENCY: Veterans Benefits Administration... techniques or the use of other forms of information technology. Title: Income-Net Worth and Employment...

77 FR 20888 - Proposed Information Collection (Income, Net Worth, and Employment Statement) Activity: Comment...

Science.gov (United States)

2012-04-06

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Proposed Information Collection (Income, Net Worth, and Employment Statement) Activity: Comment Request AGENCY: Veterans Benefits... techniques or the use of other forms of information technology. Title: Income, Net Worth, and Employment...

47 CFR 32.4100 - Net current deferred operating income taxes.

Science.gov (United States)

2010-10-01

... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

Biodiversity offsets and the challenge of achieving no net loss.

Science.gov (United States)

Gardner, Toby A; VON Hase, Amrei; Brownlie, Susie; Ekstrom, Jonathan M M; Pilgrim, John D; Savy, Conrad E; Stephens, R T Theo; Treweek, Jo; Ussher, Graham T; Ward, Gerri; Ten Kate, Kerry

2013-12-01

Businesses, governments, and financial institutions are increasingly adopting a policy of no net loss of biodiversity for development activities. The goal of no net loss is intended to help relieve tension between conservation and development by enabling economic gains to be achieved without concomitant biodiversity losses. biodiversity offsets represent a necessary component of a much broader mitigation strategy for achieving no net loss following prior application of avoidance, minimization, and remediation measures. However, doubts have been raised about the appropriate use of biodiversity offsets. We examined what no net loss means as a desirable conservation outcome and reviewed the conditions that determine whether, and under what circumstances, biodiversity offsets can help achieve such a goal. We propose a conceptual framework to substitute the often ad hoc approaches evident in many biodiversity offset initiatives. The relevance of biodiversity offsets to no net loss rests on 2 fundamental premises. First, offsets are rarely adequate for achieving no net loss of biodiversity alone. Second, some development effects may be too difficult or risky, or even impossible, to offset. To help to deliver no net loss through biodiversity offsets, biodiversity gains must be comparable to losses, be in addition to conservation gains that may have occurred in absence of the offset, and be lasting and protected from risk of failure. Adherence to these conditions requires consideration of the wider landscape context of development and offset activities, timing of offset delivery, measurement of biodiversity, accounting procedures and rule sets used to calculate biodiversity losses and gains and guide offset design, and approaches to managing risk. Adoption of this framework will strengthen the potential for offsets to provide an ecologically defensible mechanism that can help reconcile conservation and development. Balances de Biodiversidad y el Reto de No Obtener P�

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...

77 FR 39343 - Agency Information Collection (Income-Net Worth and Employment Statement) Activity Under OMB Review

Science.gov (United States)

2012-07-02

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Agency Information Collection (Income-Net Worth and Employment Statement) Activity Under OMB Review AGENCY: Veterans Benefits Administration... . Please refer to ``OMB Control No. 2900-0002.'' SUPPLEMENTARY INFORMATION: Title: Income-Net Worth and...

75 FR 56662 - Agency Information Collection (Income-Net Worth and Employment Statement) Activity Under OMB Review

Science.gov (United States)

2010-09-16

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Agency Information Collection (Income-Net Worth and Employment Statement) Activity Under OMB Review AGENCY: Veterans Benefits Administration... . Please refer to ``OMB Control No. 2900-0002.'' SUPPLEMENTARY INFORMATION: Title: Income-Net Worth and...

18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4210 Account 421, Miscellaneous income or loss. This account must include all revenue and expense items except taxes properly..., Miscellaneous income or loss. 367.4210 Section 367.4210 Conservation of Power and Water Resources FEDERAL ENERGY...

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...

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...

14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

Science.gov (United States)

2010-01-01

... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for..., State, local, and foreign taxes based upon net income, computed at the normal tax and surtax rates in... carryback of losses in the year in which the loss occurs, credits for the carry-forward of losses in the...

Economic consequences of incident disease: the effect on loss of annual income

DEFF Research Database (Denmark)

Rayce, Signe L; Christensen, Ulla; Hougaard, Charlotte Ø

2008-01-01

AIMS: To estimate the effect of incident disease on loss of annual income on an individual level, to analyse whether loss of job mediates the effect on loss of annual income, to analyse whether an association is modified by socioeconomic position, and to determine whether the effect on annual inc...... on annual income. This might be interpreted as a buffering effect of the welfare policies in relation to the more discriminating demands of the labour market.......AIMS: To estimate the effect of incident disease on loss of annual income on an individual level, to analyse whether loss of job mediates the effect on loss of annual income, to analyse whether an association is modified by socioeconomic position, and to determine whether the effect on annual...... with an increased and equally strong risk for experiencing a loss of annual income corresponding to one income decile (>25,000 DKK) in the year following disease (odds ratio (OR) from 1.37 (95% confidence interval (CI) 1.09-1.72) to 1.57 (95% CI 1.21-2.04)). No significant effect of female AMI was found...

17 CFR 210.5-03 - Income statements.

Science.gov (United States)

2010-04-01

... in a note thereto amounts of (a) losses on securities (net of profits) and (b) miscellaneous income... sales and gross revenues. State separately: (a) Net sales of tangible products (gross sales less... system of accounts or a form for annual report prescribed by federal or state authorities, or a similar...

Individual Differences in Loss Aversion: Conscientiousness Predicts How Life Satisfaction Responds to Losses Versus Gains in Income.

Science.gov (United States)

Boyce, Christopher J; Wood, Alex M; Ferguson, Eamonn

2016-04-01

Loss aversion is considered a general pervasive bias occurring regardless of the context or the person making the decision. We hypothesized that conscientiousness would predict an aversion to losses in the financial domain. We index loss aversion by the relative impact of income losses and gains on life satisfaction. In a representative German sample (N = 105,558; replicated in a British sample, N = 33,848), with conscientiousness measured at baseline, those high on conscientiousness have the strongest reactions to income losses, suggesting a pronounced loss aversion effect, whereas for those moderately unconscientious, there is no loss aversion effect. Our research (a) provides the first evidence of personality moderation of any loss aversion phenomena, (b) supports contextual perspectives that both personality and situational factors need to be examined in combination, (c) shows that the small but robust relationship between income and life satisfaction is driven primarily by a subset of people experiencing highly impactful losses. © 2016 by the Society for Personality and Social Psychology, Inc.

Loss of protection with insecticide-treated nets against pyrethroid-resistant Culex quinquefasciatus mosquitoes once nets become holed: an experimental hut study

Directory of Open Access Journals (Sweden)

Irish SR

2008-06-01

Full Text Available Abstract Background An important advantage of pyrethroid-treated nets over untreated nets is that once nets become worn or holed a pyrethroid treatment will normally restore protection. The capacity of pyrethroids to kill or irritate any mosquito that comes into contact with the net and prevent penetration of holes or feeding through the sides are the main reasons why treated nets continue to provide protection despite their condition deteriorating over time. Pyrethroid resistance is a growing problem among Anopheline and Culicine mosquitoes in many parts of Africa. When mosquitoes become resistant the capacity of treated nets to provide protection might be diminished, particularly when holed. An experimental hut trial against pyrethroid-resistant Culex quinquefasciatus was therefore undertaken in southern Benin using a series of intact and holed nets, both untreated and treated, to assess any loss of protection as nets deteriorate with use and time. Results There was loss of protection when untreated nets became holed; the proportion of mosquitoes blood feeding increased from 36.2% when nets were intact to between 59.7% and 68.5% when nets were holed to differing extents. The proportion of mosquitoes blood feeding when treated nets were intact was 29.4% which increased to 43.6–57.4% when nets were holed. The greater the number of holes the greater the loss of protection regardless of whether nets were untreated or treated. Mosquito mortality in huts with untreated nets was 12.9–13.6%; treatment induced mortality was less than 12%. The exiting rate of mosquitoes into the verandas was higher in huts with intact nets. Conclusion As nets deteriorate with use and become increasingly holed the capacity of pyrethroid treatments to restore protection is greatly diminished against resistant Culex quinquefasciatus mosquitoes.

The transition from No Net Loss to a Net Gain of biodiversity is far from trivial

DEFF Research Database (Denmark)

Bull, Joseph William; Brownlie, S.

2017-01-01

appropriate in evaluating the ecological outcomes, depending on the principle chosen; and (4) stakeholder expectations differ considerably under the two principles. In exploring these arguments we hope to support policy-makers in choosing the more appropriate of the two objectives. We suggest that financial......The objectives of No Net Loss and Net Gain have emerged as key principles in conservation policy. Both give rise to mechanisms by which certain unavoidable biodiversity losses associated with development are quantified, and compensated with comparable gains (e.g. habitat restoration). The former...... seeks a neutral outcome for biodiversity after losses and gains are accounted for, and the latter seeks an improved outcome. Policy-makers often assume that the transition from one to the other is straightforward and essentially a question of the amount of compensation provided. Consequently, companies...

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

Science.gov (United States)

2010-04-01

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

Offsetting the impacts of mining to achieve no net loss of native vegetation.

Science.gov (United States)

Sonter, L J; Barrett, D J; Soares-Filho, B S

2014-08-01

Offsets are a novel conservation tool, yet using them to achieve no net loss of biodiversity is challenging. This is especially true when using conservation offsets (i.e., protected areas) because achieving no net loss requires avoiding equivalent loss. Our objective was to determine if offsetting the impacts of mining achieves no net loss of native vegetation in Brazil's largest iron mining region. We used a land-use change model to simulate deforestation by mining to 2020; developed a model to allocate conservation offsets to the landscape under 3 scenarios (baseline, no new offsets; current practice, like-for-like [by vegetation type] conservation offsetting near the impact site; and threat scenario, like-for-like conservation offsetting of highly threatened vegetation); and simulated nonmining deforestation to 2020 for each scenario to quantify avoided deforestation achieved with offsets. Mines cleared 3570 ha of native vegetation by 2020. Under a 1:4 offset ratio, mining companies would be required to conserve >14,200 ha of native vegetation, doubling the current extent of protected areas in the region. Allocating offsets under current practice avoided deforestation equivalent to 3% of that caused by mining, whereas allocating under the threat scenario avoided 9%. Current practice failed to achieve no net loss because offsets did not conserve threatened vegetation. Explicit allocation of offsets to threatened vegetation also failed because the most threatened vegetation was widely dispersed across the landscape, making conservation logistically difficult. To achieve no net loss with conservation offsets requires information on regional deforestation trajectories and the distribution of threatened vegetation. However, in some regions achieving no net loss through conservation may be impossible. In these cases, other offsetting activities, such as revegetation, will be required. © 2014 Society for Conservation Biology.

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…

78 FR 54156 - Limitations on Duplication of Net Built-in Losses

Science.gov (United States)

2013-09-03

... it is not a transfer of net built-in loss property under section 362(e)(1); that gain recognized by... transferor distributes the stock received in the transaction and, in the distribution, no gain or loss was... the transaction. 3. Securities Received Without the Recognition of Gain or Loss Section 362(e)(2) is...

Association of hearing loss with decreased employment and income among adults in the United States.

Science.gov (United States)

Jung, David; Bhattacharyya, Neil

2012-12-01

We evaluated the association of hearing loss with employment and income in adults. Patients with a coded diagnosis of hearing loss were identified from the 2006 and 2008 Medical Expenditure Panel Survey linked household and medical conditions files and compared to patients without hearing loss. Differences in employment, wage income, and Supplemental Security Income were evaluated with multivariate regression models after adjustment for several demographic and Charlson comorbidity variables. An estimated 933,921 +/- 88,474 adults were identified with hearing loss (54.7% of whom were male; mean age for all, 51.0 years). Patients with hearing loss were more likely to be unemployed or partly unemployed than those without hearing loss (adjusted odds ratio, 2.2; p hearing loss were less likely to have any wage income than those without hearing loss (adjusted odds ratio, 2.5; p hearing loss earned a mean wage of $23,481 +/- $3,366, versus $31,272 +/- $517 for the population without hearing loss (difference in wages, $7,791; p hearing loss and receiving Supplemental Security Income was not significant (p = 0.109). Adults with hearing loss are more likely to be unemployed and on average earn significantly less wage income than adults without hearing loss. Further work is needed to determine the potential impact of treatment on these differences.

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...

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...

Is the relative increase in income inequality related to tooth loss in middle-aged adults?

Science.gov (United States)

Goulart, Mariél de Aquino; Vettore, Mario Vianna

2016-01-01

To assess whether Brazilian middle-aged adults living in cities that experienced a relative increase on income inequality were more likely to have severe tooth loss and lack a functional dentition. Data on Brazilian adults aged 35-44 years from state capitals and Federal District from the 2010 Brazilian Oral Health Survey (SBBrasil 2010) were analyzed. Clinically assessed tooth loss outcomes were severe tooth loss (Income inequality was assessed by Gini Index in 1991, 2000, and 2003 using tertiles of distribution. Variation in Gini Index was assessed by changes in the tertiles distribution between years. Multilevel logistic regression models were used to estimate odds ratios (ORs) and 95 percent confidence intervals (95 percent CI) between variation in income inequality and tooth loss outcomes adjusting for individual socio-demographic characteristics. Prevalence of severe tooth loss and lack of functional dentition was 4.8 percent and 21.2 percent, respectively. Individuals living in cities with moderate and high increase in income inequality between 1991 and 2003 were more likely to have severe tooth loss and lack a functional dentition in 2010 compared with those living in cities with stable income inequality in the same period. Relationships between low family income and both tooth loss outcomes were significantly attenuated by relative increases in income inequality. Relative increases in income inequality were significantly associated with severe tooth loss and lack of a functional dentition in Brazilian middle-aged adults. © 2015 American Association of Public Health Dentistry.

26 CFR 1.823-6 - Determination of statutory underwriting income or loss.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis... statutory underwriting income or loss for the taxable year, a mutual insurance company subject to the tax...

The effect of the 'no net loss' of habitat guiding principle on Manitoba Hydro's Conawapa project

International Nuclear Information System (INIS)

Dick, C.J.

1992-04-01

The potential effect of the 'no net loss' principle on Manitoba Hydro's Conawapa hydroelectric project is assessed, including an examination of the process by which the no net loss principle will likely be implemented at the site, based on a review of past applications of the policy. The no net loss principle was developed by the federal Department of Fisheries of Oceans (DFO) as part of their 1986 Policy for the Management of Fish Habitats. The overall objective of the policy is to achieve a net gain of the productive capacity of fish habitats in Canada. Application of the policy to specific developments is based upon maintaining the productive capacity of fish habitats as well as the needs of users groups. The policy has not yet been applied to an inland hydroelectric project. Achieving no net losses may be difficult in regard to large projects such as a hydro dam, however a review of past applications of the policy reveal a number of concepts that have been employed by the DFO when applying the no net loss principle. These concepts were applied to the Conawapa project to make recommendations to achieve no net loss if the project is developed. Mitigation and compensation measures must be developed for both brook trout and lake sturgeon habitat, and should include a combination of habitat enhancement and increased protection and compliance. Measures should also be developed for other species such as lake cisco and lake whitefish, both of which may be a food source for beluga whales. The Conawapa forebay may be given consideration as compensation for lost habitat. 81 refs., 11 figs., 2 tabs

26 CFR 1.1502-22A - Consolidated net capital gain or loss generally applicable for consolidated return years...

Science.gov (United States)

2010-04-01

... consolidated net capital loss for any taxable year attributable to a foreign expropriation capital loss is the amount of the foreign expropriation capital losses of all the members for such year (but not in excess of... that any portion of a net capital loss attributable to a foreign expropriation capital loss to which...

Tropical forests are a net carbon source based on aboveground measurements of gain and loss

Science.gov (United States)

Baccini, A.; Walker, W.; Carvalho, L.; Farina, M.; Sulla-Menashe, D.; Houghton, R. A.

2017-10-01

The carbon balance of tropical ecosystems remains uncertain, with top-down atmospheric studies suggesting an overall sink and bottom-up ecological approaches indicating a modest net source. Here we use 12 years (2003 to 2014) of MODIS pantropical satellite data to quantify net annual changes in the aboveground carbon density of tropical woody live vegetation, providing direct, measurement-based evidence that the world’s tropical forests are a net carbon source of 425.2 ± 92.0 teragrams of carbon per year (Tg C year-1). This net release of carbon consists of losses of 861.7 ± 80.2 Tg C year-1 and gains of 436.5 ± 31.0 Tg C year-1. Gains result from forest growth; losses result from deforestation and from reductions in carbon density within standing forests (degradation or disturbance), with the latter accounting for 68.9% of overall losses.

Seeking convergence on the key concepts in "no net loss" policy

DEFF Research Database (Denmark)

Bull, Joseph William; Gordon, Ascelin; Watson, James E.M.

2016-01-01

. The recommendations made in this article, on improving clarity and supporting convergence on key no net loss (NNL) concepts, should help eliminate ambiguity in policy documentation. This is crucial if policymakers are to design robust policies that are (i) transparent, (ii) translatable into practice in a consistent......Biodiversity conservation policies incorporating a no net loss (NNL) principle are being implemented in many countries. However, there are linguistic and conceptual inconsistencies in the use of terms underlying these NNL policies. We identify inconsistencies that emerge in the usage of eight key......, reduce ambiguity and improve clarity in communication and policy documentation. However, we also warn of the challenges in achieving convergence, especially given the linguistic inconsistencies in several of these key concepts among countries in which NNL policies are employed. Policy implications...

Tropical forests are a net carbon source based on aboveground measurements of gain and loss.

Science.gov (United States)

Baccini, A; Walker, W; Carvalho, L; Farina, M; Sulla-Menashe, D; Houghton, R A

2017-10-13

The carbon balance of tropical ecosystems remains uncertain, with top-down atmospheric studies suggesting an overall sink and bottom-up ecological approaches indicating a modest net source. Here we use 12 years (2003 to 2014) of MODIS pantropical satellite data to quantify net annual changes in the aboveground carbon density of tropical woody live vegetation, providing direct, measurement-based evidence that the world's tropical forests are a net carbon source of 425.2 ± 92.0 teragrams of carbon per year (Tg C year -1 ). This net release of carbon consists of losses of 861.7 ± 80.2 Tg C year -1 and gains of 436.5 ± 31.0 Tg C year -1 Gains result from forest growth; losses result from deforestation and from reductions in carbon density within standing forests (degradation or disturbance), with the latter accounting for 68.9% of overall losses. Copyright © 2017 The Authors, some rights reserved; exclusive licensee American Association for the Advancement of Science. No claim to original U.S. Government Works.

Neutrophil NETs in reproduction: from infertility to preeclampsia and the possibility of fetal loss

Directory of Open Access Journals (Sweden)

Sinuhe eHahn

2012-11-01

Full Text Available The intention of this review is to provide an overview of the potential role of neutrophil extracellular traps (NETs in mammalian reproduction. Neutrophil NETs appear to be involved in various stages of the reproductive cycle, starting with fertility and possibly ending with fetal loss. The first suggestion that NETs may play a role in pregnancy-related disorders was in preeclampsia, where vast numbers were detected in the intervillous space of affected placentae. The induction of NETosis involved an auto-inflammatory component, mediated by the increased release of placental micro-debris in preeclampsia. This report was the first indicating that NETs may be associated with a human pathology not involving infection.Subsequently, NETs have since then been implicated in bovine or equine infertility, in that semen may become entrapped in the female reproductive during their passage to the oocyte. In this instance interesting species-specific differences are apparent, in that equine sperm evade entrapment via expression of a DNAse-like molecule, whereas highly motile bovine sperm, once free from seminal plasma that promotes interaction with neutrophils, appear impervious to NETs entrapment.Although still in the realm of speculation it is plausible that NETs may be involved in recurrent fetal loss mediated by anti-phospholipid antibodies, or perhaps even in fetal abortion triggered by infections with microorganisms such as L. monocytogenes or B. abortus.

International trade causes large net economic losses in tropical countries via the destruction of ecosystem services.

Science.gov (United States)

Chang, Junning; Symes, William S; Lim, Felix; Carrasco, L Roman

2016-05-01

Despite the large implications of the use of tropical land for exports ("land absorption") on ecosystem services (ES) and global biodiversity conservation, the magnitude of these externalities is not known. We quantify the net value of ES lost in tropical countries as a result of cropland, forestland and pastureland absorption for exports after deducting ES gains through imports ("land displacement"). We find that net ES gains occur only in 7 out of the 41 countries and regions considered. We estimate global annual net losses of over 1.7 x 10(12) international dollars (I$) (I$1.1 x 10(12) if carbon-related services are not considered). After deducting the benefits from agricultural, forest and livestock rents in land replacing tropical forests, the net annual losses are I$1.3 and I$0.7 x 10(12), respectively. The results highlight the large magnitude of tropical ES losses through international trade that are not compensated by the rents of land uses in absorbed land.

Net returns, fiscal risks, and the optimal patient mix for a profit-maximizing hospital.

Science.gov (United States)

Ozatalay, S; Broyles, R

1987-10-01

As is well recognized, the provisions of PL98-21 not only transfer financial risks from the Medicare program to the hospital but also induce institutions to adjust the diagnostic mix of Medicare beneficiaries so as to maximize net income or minimize the net loss. This paper employs variation in the set of net returns as the sole measure of financial risk and develops a model that identifies the mix of beneficiaries that maximizes net income, subject to a given level of risk. The results indicate that the provisions of PL98-21 induce the institution to deny admission to elderly patients presenting conditions for which the net return is relatively low and the variance in the cost per case is large. Further, the paper suggests that the treatment of beneficiaries at a level commensurate with previous periods or the preferences of physicians may jeopardize the viability and solvency of Medicare-dependent hospitals.

MANA YANG LEBIH MEMILIKI VALUE-RELEVANT: NET INCOME ATAU CASH FLOWS (Studi Terhadap Siklus Hidup Organisasi

Directory of Open Access Journals (Sweden)

Juniarti Juniarti

2005-01-01

Full Text Available This research is aimed to examine the relative value-relevant of net income and cash flow measures in different life cycle stages. Corporate life cycle consists of four stages: start up, growth, mature, and decline stage. Firms in different life cycle stages have different characteristics, and therefore in each life cycle stages the usefulness of accounting measures also different. Net incomes are predicted to be more value relevant in mature stages, while cash flows are expected to be more value relevant in stages characterized by start up, growth, and decline stages. The results prove that in the growth stage, the analysis supports the hypothesis that cash flows are more value relevant than net income. However, in the mature stage, the analysis results reject the hypothesis. This research do not analyze for the start up stage and decline stage, because of the limitation of the sample data. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk menguji manakah yang lebih memiliki value-relevant pengukuran laba atau arus kas pada masing-masing siklus hidup perusahaan. Siklus hidup perusahaan umumnya terbagi dalam tahap start-up, growth, mature dan decline. Karakteristik perusahaan berbeda untuk setiap tahap siklus hidup tersebut, karena itu kegunaan pengukuran akuntansi juga akan berbeda. Laba diperkirakan lebih memiliki value-relevant pada tahap mature, sementara arus kas diekspektasikan lebih memiliki value-relevant ketika perusahaan berada pada tahap start-up, growth dan decline. Penelitian ini membuktikan bahwa pada tahap growth, hasil pengujian yang dilakukan mendukung hipotesis bahwa cash flow lebih memiliki value relevant dibanding laba. Tetapi, untuk tahap mature, hipotesis yang diajukan tidak berhasil dibuktikan. Penelitian ini tidak dapat melakukan pengujian untuk tahap start-up dan decline, dikarenakan data sampel untuk kedua tahap tersebut tidak mencukupi untuk dilakukan pengujian. Kata kunci: siklus hidup organisasi, value

Artisanal fishing net float loss and a proposal for a float design solution

Directory of Open Access Journals (Sweden)

Paulo de Tarso Chaves

2016-03-01

Full Text Available Abstract Plastic floats from fishing nets are commonly found washed up on beaches in southern Brazil. They are usually broken and show signs of having been repaired. Characteristics of floats and interviews with fishermen suggest two main causes of float loss. First, collisions between active gear, bottom trawl nets for shrimp, and passive gear, drift nets for fish, destroy nets and release fragments of them, including floats. Second, the difficulty with which floats are inserted on the float rope of the nets when they are used near the surface. Floats are inserted to replace damaged or lost floats, or they may be removed if it is desired that the nets be used in deeper waters. Floats may thus be poorly fixed to the cables and lost. Here a new float design that offers greater safety in use and for the replacement of floats is described and tested.

26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

Science.gov (United States)

2010-04-01

... operating loss attributable to such member. (iii) Foreign expropriation losses. An election under section... expropriation loss) may be made for a consolidated return year only if the sum of the foreign expropriation... expropriation losses, or (b) the consolidated net operating loss. (3) Absorption rules. For purposes of...

Family Income Loss and Economic Hardship: Antecedents of Adolescents' Problem Behavior.

Science.gov (United States)

Silbereisen, Rainer K.; And Others

1990-01-01

Results suggest that income loss leads to low family integration, which in turn increases adolescents' sensitivity to evaluation by peers. This can result in decreased self-esteem and an inclination to act against common rules and norms. (PCB)

26 CFR 1.904(f)-2 - Recapture of overall foreign losses.

Science.gov (United States)

2010-04-01

... $575 on the first disposition and, since the foreign oil related loss account is now reduced by $1,375... recognize foreign oil related income (which is net capital gain) on the first disposition in the amount of... of overall foreign losses from dispositions under section 904(f)(3)—(1) In general. If a taxpayer...

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

Science.gov (United States)

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

2010-01-01

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

Mining and biodiversity offsets: a transparent and science-based approach to measure "no-net-loss".

Science.gov (United States)

Virah-Sawmy, Malika; Ebeling, Johannes; Taplin, Roslyn

2014-10-01

Mining and associated infrastructure developments can present themselves as economic opportunities that are difficult to forego for developing and industrialised countries alike. Almost inevitably, however, they lead to biodiversity loss. This trade-off can be greatest in economically poor but highly biodiverse regions. Biodiversity offsets have, therefore, increasingly been promoted as a mechanism to help achieve both the aims of development and biodiversity conservation. Accordingly, this mechanism is emerging as a key tool for multinational mining companies to demonstrate good environmental stewardship. Relying on offsets to achieve "no-net-loss" of biodiversity, however, requires certainty in their ecological integrity where they are used to sanction habitat destruction. Here, we discuss real-world practices in biodiversity offsetting by assessing how well some leading initiatives internationally integrate critical aspects of biodiversity attributes, net loss accounting and project management. With the aim of improving, rather than merely critiquing the approach, we analyse different aspects of biodiversity offsetting. Further, we analyse the potential pitfalls of developing counterfactual scenarios of biodiversity loss or gains in a project's absence. In this, we draw on insights from experience with carbon offsetting. This informs our discussion of realistic projections of project effectiveness and permanence of benefits to ensure no net losses, and the risk of displacing, rather than avoiding biodiversity losses ("leakage"). We show that the most prominent existing biodiversity offset initiatives employ broad and somewhat arbitrary parameters to measure habitat value and do not sufficiently consider real-world challenges in compensating losses in an effective and lasting manner. We propose a more transparent and science-based approach, supported with a new formula, to help design biodiversity offsets to realise their potential in enabling more responsible

Tax Loss Utilization and Corporate Groups: A Policy Conundrum

Directory of Open Access Journals (Sweden)

Stephen R. Richardson

2013-01-01

Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

Counterintuitive proposals for trans-boundary ecological compensation under "No Net Loss" biodiversity policy

DEFF Research Database (Denmark)

Bull, Joseph William; Abatayo, Anna Lou; Strange, Niels

2017-01-01

‘No net loss’ (NNL) policies involve quantifying biodiversity impacts associated with economic development, and implementing commensurate conservation gains to balance losses. Local stakeholders are often affected by NNL biodiversity trades. But to what extent are NNL principles intuitive...... compensation should be: close to development impacts; greater than losses; smaller, given a background trend of biodiversity decline; and, smaller when gains have co-benefits for biodiversity. However, survey participant proposals violated all four principles. Participants proposed substantial forest...

Trust, Welfare States and Income Equality

DEFF Research Database (Denmark)

Bergh, Andreas; Bjørnskov, Christian

2014-01-01

The cross-country correlation between social trust and income equality is well documented, but few studies examine the direction of causality. We show theoretically that by facilitating cooperation, trust may lead to more equal outcomes, while the feedback from inequality to trust is ambiguous....... Using a structural equation model estimated on a large country sample, we find that trust has a positive effect on both market and net income equality. Larger welfare states lead to higher net equality but neither net income equality nor welfare state size seems to have a causal effect on trust. We...

Income and expenditure in private dental clinics in Japan

Directory of Open Access Journals (Sweden)

Midori Tsuneishi

2013-08-01

Full Text Available Although national dental care expenditure has not changed, the number of dental clinics has increased. Mass media has been reporting on the financial difficulties of dental clinics. To address this issue, we reviewed articles that showed the distribution and changes in net income, that is, total expenses subtracted from total income, of private dental clinics in Japan using data from a survey conducted by the Japan Dental Association. We also reviewed articles analyzing the factors relating to the net income. The results of the articles showed that distribution of net income has become positively skewed, with the mean dragged to the right by a few high scores. This means that the median is more appropriate than the mean as a measure of central tendency of net income. Factors relating to net income of private dental clinics have changed: private dental clinics that were opened after 1989 (new and had dental hygienists, who may conduct dental maintenance, had high net income, suggesting that they are well-managed or having a different type of patient mix in recent years. These analyses provide important and useful information for not only better management of private dental clinics but also policy-making in dental health care.

Effects of inflation on the distribution of income in Italy, 1953-1962

Directory of Open Access Journals (Sweden)

Luigi Spaventa

2013-09-01

Full Text Available In the ten years 1953-62, the average price level in Italy rose every year, with the exception of 1959. The present article examines the effects of this inflationary process on income distribution. To do so the author first determines the extent to which each productive sector contributed to the creation of the total surplus of money product over real product, and how such excess was distributed amongst the various income categories in each sector. Then, the losses in real purchasing power these categories suffered are examined. Finally, the net outcome between gains in money product and losses for each category is found. According to the author, the data suggests peculiarly Ricardian features: the increase in prices was largely due to a rise in rents and of sectoral incomes in which are hidden some forms of rent, in the twofold aspect of privileged positions and inefficiency.

Independents' group posts loss

International Nuclear Information System (INIS)

Sanders, V.; Price, R.B.

1992-01-01

Low oil gas prices and special charges caused the group of 50 U.S. independent producers Oil and Gas Journal tracks to post a combined loss in first half 1992. The group logged a net loss of $53 million in the first half compared with net earnings of $354 million in first half 1991, when higher oil prices during the Persian Gulf crisis buoyed earnings in spite of crude oil and natural gas production declines. The combined loss in the first half follows a 45% drop in the group's earnings in 1991 and compares with the OGJ group of integrated oil companies whose first half 1992 income fell 47% from the prior year. Special charges, generally related to asset writedowns, accounted for most of the almost $560 million in losses posted by about the third of the group. Nerco Oil and Gas Inc., Vancouver, Wash., alone accounted for almost half that total with charges related to an asset writedown of $238 million in the first quarter. Despite the poor first half performance, the outlook is bright for sharply improved group earnings in the second half, assuming reasonably healthy oil and gas prices and increased production resulting from acquisitions and in response to those prices

Use of bed nets and factors that influence bed net use among Jinuo Ethnic Minority in southern China.

Science.gov (United States)

Xu, Jian-wei; Liao, Yuan-mei; Liu, Hui; Nie, Ren-hua; Havumaki, Joshua

2014-01-01

Insecticide-treated nets (ITNs) are an integral part of vector control recommendations for malaria elimination in China. This study investigated the extent to which bed nets were used and which factors influence bed net use among Jinuo Ethnic Minority in China-Myanmar-Laos border areas. This study combined a quantitative household questionnaire survey and qualitative semi-structured in-depth interviews (SDI). Questionnaires were administered to 352 heads of households. SDIs were given to 20 key informants. The bed net to person ratio was 1∶2.1 (i.e., nearly one net for every two people), however only 169 (48.0%) households owned at least one net and 623 (47.2%) residents slept under bed nets the prior night. The percentages of residents who regularly slept under nets (RSUN) and slept under nets the prior night (SUNPN) were similar (48.0% vs. 47.2%, P>0.05), however the percentage correct use of nets (CUN) was significantly lower (34.5%, Pcash income per person (ACIP) was an independent factor that influenced bed net use (PHigh bed net availability does not necessarily mean higher coverage or bed net use. Household income, house type and knowledge of the ability of bed nets to prevent malaria are all independent factors that influence bed net use among Jinuo Ethnic Minority.

26 CFR 1.1402(a)-2 - Computation of net earnings from self-employment.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-2 Computation of net earnings from self-employment. (a) General rule. In general, the gross income and... ascertaining his net earnings from self-employment, are to be determined by reference to the provisions of law...

78 FR 61448 - Proposed Collection; Comment Request for Forms 1120-L and SCHM-3

Science.gov (United States)

2013-10-03

... statements and reconciles financial statement net income (loss) for the corporation (or consolidated financial statement group, if applicable), to net income (loss) of the corporation for U.S. taxable income purposes. Schedule M-3, Parts II and III, reconcile financial statement net income (loss) for the U.S...

The impact of dry matter loss during herbaceous biomass storage on net greenhouse gas emissions from biofuels production

International Nuclear Information System (INIS)

Emery, Isaac R.; Mosier, Nathan S.

2012-01-01

Life cycle inventory models of greenhouse gas emissions from biofuel production have become tightly integrated into government mandates and other policies to encourage biofuel production. Current models do not include life cycle impacts of biomass storage or reflect current literature on emissions from soil and biomass decomposition. In this study, the GREET model framework was used to determine net greenhouse gas emissions during ethanol production from corn and switchgrass via three biomass storage systems: wet ensiling of whole corn, and indoor and outdoor dry bale storage of corn stover and switchgrass. Dry matter losses during storage were estimated from the literature and used to modify GREET inventory analysis. Results showed that biomass stability is a key parameter affecting fuel production per farmed hectare and life cycle greenhouse gas emissions. Corn silage may generate 5358 L/ha of ethanol at 26.5 g CO 2 eq/MJ, relative to 5654 L/ha at 52.3 g CO 2 eq/MJ from combined corn stover and conventional grain corn ethanol production, or 3919 L/ha at 21.3 g CO 2 eq/MJ from switchgrass. Dry matter losses can increase net emissions by 3–25% (ensiling), 5–53% (bales outdoors), or 1–12% (bales indoors), decreasing the net GHG reduction of ethanol over gasoline by up to 10.9%. Greater understanding of biomass storage losses and greenhouse gas fluxes during storage is necessary to accurately assess biomass storage options to ensure that the design of biomass supply logistics systems meet GHG reduction mandates for biofuel production. -- Highlights: ► Analyzed the impact of biomass loss during storage. ► Probable dry matter losses strongly depend on storage method and infrastructure. ► Assessed impact of storage losses on LCA for cellulosic ethanol production. ► Storage losses increase GHG emissions by 1–53% depending upon storage conditions.

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

International Nuclear Information System (INIS)

2006-09-01

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

Probabilistic income-maximizing behavior in regional migration: an empirical test.

Science.gov (United States)

Weinstein, R I; Evans, R D

1980-01-01

"This paper provides an empirical test of the hypothesis that migrants consider income risk in their evaluation of the returns to migration in that higher levels of income risk for a given region reduce the rate of net migration into that region." Theoretical approaches to the incorporation of income risk in migration models are first considered, and alternative approaches are then tested using data on white and nonwhite net migration in the United States between 1960 and 1970. The results indicate support for the hypothesis that the extent of net migration is inversely affected by income risk. excerpt

Accounting for no net loss: A critical assessment of biodiversity offsetting metrics and methods.

Science.gov (United States)

Carreras Gamarra, Maria Jose; Lassoie, James Philip; Milder, Jeffrey

2018-08-15

Biodiversity offset strategies are based on the explicit calculation of both losses and gains necessary to establish ecological equivalence between impact and offset areas. Given the importance of quantifying biodiversity values, various accounting methods and metrics are continuously being developed and tested for this purpose. Considering the wide array of alternatives, selecting an appropriate one for a specific project can be not only challenging, but also crucial; accounting methods can strongly influence the biodiversity outcomes of an offsetting strategy, and if not well-suited to the context and values being offset, a no net loss outcome might not be delivered. To date there has been no systematic review or comparative classification of the available biodiversity accounting alternatives that aim at facilitating metric selection, and no tools that guide decision-makers throughout such a complex process. We fill this gap by developing a set of analyses to support (i) identifying the spectrum of available alternatives, (ii) understanding the characteristics of each and, ultimately (iii) making the most sensible and sound decision about which one to implement. The metric menu, scoring matrix, and decision tree developed can be used by biodiversity offsetting practitioners to help select an existing metric, and thus achieve successful outcomes that advance the goal of no net loss of biodiversity. Copyright © 2018 Elsevier Ltd. All rights reserved.

Mid-Pleistocene climate transition drives net mass loss from rapidly uplifting St. Elias mountains, Alaska

Digital Repository Service at National Institute of Oceanography (India)

Gulick, S.P.S.; Jaeger, J.M.; Mix, A.C.; Asahi, H.; Bahlburg, H.; Belanger, C.L.; Berbel, G.B.B.; Childress, L.; Cowan, E.; Drab, L.; Forwick, M.; Fukumura, A.; Ge, S.; Gupta, S.M.; Kioka, A.; Konno, S.; LeVay, L.J.; Marz, C.; Matsuzaki, K.M.; McClymont, E.L.; Moy, C.; Muller, J.; Nakamura, A.; Ojima, T.; Ribeiro, F.R.; Ridgway, K.D.; Romero, O.E.; Slagle, A.L.; Stoner, J.S.; St-Onge, G.; Suto, I.; Walczak, M.D.; Worthington, L.L.; Bailey, I.; Enkelmann, E.; Reece, R.; Swartz, J.M.

the onset of quasi-periodic (~100-ky) glacial cycles in the mid-Pleistocene climate transition (1.2–0.7 Ma). Since then, erosion and transport of material out of the orogen has outpaced tectonic influx by 50–80%. Such a rapid net mass loss explains apparent...

20 CFR 404.1096 - Self-employment income.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Self-employment income. 404.1096 Section 404... INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1096 Self-employment income. (a) General. Self-employment income is the amount of your net...

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.

Analysis of genuine saving and potential green net national income. Portugal, 1990-2005

International Nuclear Information System (INIS)

Mota, Rui Pedro; Domingos, Tiago; Martins, Victor

2010-01-01

The context of this paper is the measurement of welfare and weak sustainability (defined as non-declining utility) in dynamic economies, i.e., comprehensive or green accounting. We estimate green net national income (GNNI) and genuine saving (GS) for Portugal, for the years 1990 to 2005, accounting for the disamenity of air pollution emissions, the depreciation of commercial forests and the value of time, discussing the implications of the assumptions underlying the inclusion of these terms in the green accounting model. The influence of short-run cycles is analyzed by estimating GNNI excluding business cycles. Our results suggest that business cycles affect the sustainability message of GNNI. We find that potential GNNI is growing and GS is positive in the analyzed period, thereby not indicating a weak sustainability problem in Portugal, although both depict a trend towards unsustainability. Excluding technological progress there is a contradiction in the sustainability message of GNNI and GS. (author)

Analysis of genuine saving and potential green net national income. Portugal, 1990-2005

Energy Technology Data Exchange (ETDEWEB)

Mota, Rui Pedro; Domingos, Tiago [Environment and Energy Section, DEM, Instituto Superior Tecnico (Portugal); Martins, Victor [Department of Economics, Instituto Superior de Economia e Gestao (Portugal)

2010-08-15

The context of this paper is the measurement of welfare and weak sustainability (defined as non-declining utility) in dynamic economies, i.e., comprehensive or green accounting. We estimate green net national income (GNNI) and genuine saving (GS) for Portugal, for the years 1990 to 2005, accounting for the disamenity of air pollution emissions, the depreciation of commercial forests and the value of time, discussing the implications of the assumptions underlying the inclusion of these terms in the green accounting model. The influence of short-run cycles is analyzed by estimating GNNI excluding business cycles. Our results suggest that business cycles affect the sustainability message of GNNI. We find that potential GNNI is growing and GS is positive in the analyzed period, thereby not indicating a weak sustainability problem in Portugal, although both depict a trend towards unsustainability. Excluding technological progress there is a contradiction in the sustainability message of GNNI and GS. (author)

Measuring the income process in Italy

NARCIS (Netherlands)

Bucciol, A.

2012-01-01

We use a panel dataset from the SHIW survey to study the features of household income in Italy. Income is described as a combination of deterministic and random components. In aggregate deterministic income grows at an average annual rate of 1.8% net of inflation, shocks feature stationarity, and

FINANCIAL PERFORMANCE ANALYSIS BASED ON THE PROFIT AND LOSS STATEMENT

Directory of Open Access Journals (Sweden)

Ludmila PROFIR

2017-07-01

Full Text Available Financial performance is often difficult to achieve by economic entities, especially in the current economic context. Successful models of some companies constitute examples of good practice for aspirants. The profit and loss statement is part of the annual reports, is a synthesis accounting document that shows the result of the companies activity and thus measures the firm’s performance during a year. The purpose of this paper is to analyze the impact of the operating result on the financial performance through the net income. The target population of the study was the companies listed and traded on the Bucharest Stock Exchange during 2012-2016. The results of this study showed that the operating result has contributed significantly to the net income, and the companies listed and traded on the Bucharest Stock Exchange have successfully overcome the negative effects of the crisis and the recession.

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...

Occupational noise exposure assessment using O*NET and its application to a study of hearing loss in the US general population.

Science.gov (United States)

Choi, Yoon-Hyeong; Hu, Howard; Tak, SangWoo; Mukherjee, Bhramar; Park, Sung Kyun

2012-03-01

Although occupational noise is a well known risk factor for hearing loss, little epidemiological evidence has been reported on its association with hearing loss in the general population, in part, because of the difficulty in exposure assessment. This study introduced a quantitative occupational noise exposure assessment tool using the Occupational Information Network (O*NET) database and evaluated its applicability for epidemiological research using data from the National Health and Nutrition Examination Survey (NHANES) 1999-2004. The O*NET noise exposure data were assessed by questionnaires across numerous occupations, asking the frequency of exposure to sounds and noise levels that are distracting and uncomfortable (with five possible responses from 'never' to 'every day'). Means of the O*NET noise scores were computed to correspond to NHANES occupational categories and assigned to 3828 adults aged 20-69 years, who participated in the 1999-2004 NHANES. Pure-tone averages (PTA) of hearing thresholds at 0.5, 1, 2 and 4 kHz were computed, and hearing loss was defined as a PTA >25 dB in either ear. Linear and logistic regression models with either continuous or quintiles of the O*NET noise scores were fitted on log-transformed PTA and binary hearing loss, respectively. Noise scores ranged from 1.80 to 4.37 with mean±SE of 3.06±0.02. After controlling for potential confounders, the highest (vs lowest) noise score quintile had a 22.5% (95% CI 11.0% to 35.2%) increase in PTA, and there was a linear dose-dependent trend across the quintiles of noise scores (p trendhearing loss comparing the highest with the lowest noise score quintiles was 2.1 (95% CI 1.2 to 3.6). This study suggests that the O*NET noise score is a useful tool for examining occupational noise-induced health effects in the general population in the absence of actual occupational noise exposure assessment data.

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Science.gov (United States)

2010-04-01

... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... attributable to an office or other fixed place of business in the United States. (a) In general. Income, gain... if the income, gain, or loss is attributable under paragraphs (b) and (c) of this section to an...

Interregional income differentials and migration: their interrelationships.

Science.gov (United States)

Tabuchi, T

1988-02-01

"The major objective of this paper is to demonstrate that interregional income differential is exogenous to interregional net migration, but not conversely. Utilizing Japanese prefectural-based data for 1954-82, we conduct the following three kinds of analyses to confirm this statement. Firstly, a simple comparison of the crests of interregional time-series plots was made to see which occurred first. Secondly, Sims', 1972, test of causality was done to investigate causation between urban/rural income differential and net migration. Finally, per capita income and population share were examined by two-dimensional phase diagram for nine regions." (SUMMARY IN FRE AND GER) excerpt

Poweo positive net income of 7.4 million euro in 2006. First time in the black since the company's creation

International Nuclear Information System (INIS)

2007-03-01

POWEO, leading independent operator of electricity and gas, presents in this document the principal elements of its consolidated results and its highlights for 2006: - Sales turnover reaches 244.4 M euro, multiplied by 2.2 compared to 2005; - Operational result amounts to 9.3 M euro, against a loss of 8.4 M euro in 2005; - Consolidated net income group share reaches 7.4 M euro, against a loss of 4.9 M euro in 2005. The 2006 consolidated revenue amounted to 244.4 million euro against 243.7 million euro announced on January 31, taking into account a revaluation of 0.7 million euro of the Energy Management's performance. The number of transferred customer sites amounted to 80,300 as at December 31, 2006, in progression of 23% compared to the end of 2005. Gross margin reached 33.6 euro million, in strong progression compared to 2005, reflecting the effectiveness of the Energy Management activity which has allowed to very appreciably reduce the cost price for POWEO of the energy delivered to its customers, within the framework of its global sourcing strategy. Operating costs increased in line with the development plan, under the effect in particular of the strengthening of operational teams, the Group head-count having reached 90 people as at December 31, 2006. EBITDA reached 8.1 million euro in 2006, against a negative amount of 5.3 million euro in 2005, allowing POWEO to meet its objective of a positive EBITDA as announced in September 2006. The EBIT amounted to 9.3 million euro, taking into account a profit of dilution of 7.6 million euro related to the issuance premium recognized on POWEO Production by Verbund, the Austrian national electricity operator and reference shareholder of POWEO, within the framework of the partnership announced in January 2006. With a consolidated net income group share of 7.4 million euro, 2006 thus constitutes the first fiscal year in the black since the Company's creation in 2002. The consolidated net equity amounted to 103.2 euro

Social Determinants of Active Aging: Differences in Mortality and the Loss of Healthy Life between Different Income Levels among Older Japanese in the AGES Cohort Study

Directory of Open Access Journals (Sweden)

Hiroshi Hirai

2012-01-01

Full Text Available We examined the relationship between income, mortality, and loss of years of healthy life in a sample of older persons in Japan. We analyzed 22,829 persons aged 65 or older who were functionally independent at baseline as a part of the Aichi Gerontological Evaluation Study (AGES. Two outcome measures were adopted, mortality and loss of healthy life. Independent variables were income level and age. The occurrence of mortality and need for care during these 1,461 days were tracked. Cox regressions were used to calculate the hazard ratio for mortality and loss of healthy life by income level. We found that people with lower incomes were more likely than those with higher incomes to report worse health. For the overall sample, using the governmental administrative data, the hazard ratios of mortality and loss of healthy life-years comparing the lowest to the highest income level were 3.50 for men and 2.48 for women for mortality and 3.71 for men and 2.27 for women for loss of healthy life. When only those who responded to questions about income on the mail survey were included in the analysis, the relationships became weaker and lost statistical significance.

Experiences with Department of Fisheries and Oceans' 'No net loss guiding principle' at hydroelectric developments in Newfoundland

International Nuclear Information System (INIS)

Hill, E.L.

1995-01-01

The 'no net loss' guiding principle and policy objectives of the Canafdian and Newfoundland fisheries authorities were defined and British Columbia (BC) Hydro's experiences with implementation of a similar policy were described. In this instance no environmental assessment had been performed prior to the expansion being proposed in 1989. A key issue was the impact on habitats of land-locked salmon and brook trout. An environmental preview report (EPR) prepared by Hydro, which used already existing photos and habitat information, concluded that spawning habitat was poor and would be relatively unaffected by the amount of additional flooding proposed. Options to make up for lost habitat were discussed, among them reintroduction of previously lost habitat, preferred fish for local anglers, budget constraints, legal aspects and current fish demographics. It was concluded that quantitative impacts and habitat loss mitigation or compensation for freshwater fish with low recreation or commercial significance were difficult to assess. It was suggested that angler preference and socioeconomic concerns should be considered when fulfilling the 'no net loss principle'. Additional research and a more active role by the Department of Fisheries in identifying mitigation and compensation measures were recommended. 6 refs.,i fig

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.

Can income redistribution help changing rising inequality?

NARCIS (Netherlands)

Salverda, W.

2014-01-01

In this article compares the rise in inequality concerning net household incomes in a number of European countries and Canada, the USA and Australia. Two important factors are used to explain this worrying trend: a growing of unequal market incomes and/or a declining redistribution of income through

The Distribution of Income and Taxes/Transfers In Canada: A Cohort Analysis

Directory of Open Access Journals (Sweden)

Daria Crisan

2015-02-01

Full Text Available Who pays and how much? These are crucial questions for any tax system and, given the complexity of the economy, they are also among the most difficult to answer. This paper undertakes an analysis of the distribution of taxes and transfers in Canada using a static approach based on annual income combined with the novel approach of breaking down taxpayers by age cohort. The paper examines how tax rates net of transfers differ by age and income group, and how those rates change over taxpayers’ lifetimes. It clearly reveals the progressive nature of Canada’s tax system. In our base case scenario, when all age cohorts are considered together and transfers are treated as negative taxes, the first two quintiles of the income distribution are net recipients of government transfers with negative net tax rates equal to about -48 percent for the first quintile and -33 percent for the second quintile. For middle to high-income individuals net tax rates are positive and increase with income, from 10 percent for the median group, to 24 percent for the fourth quintile and 34 percent for the fifth quintile. Looking at net tax rates by age cohort, we find that overall the bottom 20 percent of the income distribution is a net recipient of fiscal transfers at all ages. However, on average for individuals 65 and over all but the top 20 percent of the income distribution are net recipients of fiscal transfers, with negative net tax rates. The age related redistributive nature of Canada’s tax system is further emphasized by an examination of the Gini coefficients for each age cohort, calculated here for the first time. Starting at age 30, before taxes and transfers income inequality is found to rise monotonically with age, leveling off at 65. Taxes and transfers reduce the degree of income inequality significantly for all ages, but substantially more so for the elderly due to age related features of the tax and transfer system. If redistribution can be thought

Net Operating Working Capital, Capital Budgeting, and Cash Budgets: A Teaching Example

Science.gov (United States)

Tuner, James A.

2016-01-01

Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

Income Migration and Home Price Trajectories in the United States

OpenAIRE

Samuel M. Otterstrom

2015-01-01

This paper models one facet of the relationship between housing market price shifts and income migration among U.S. regions: how income migration relates to regional housing price clusters. The tremendous negative slide in national housing prices from 2006 to 2012 had an uneven spatial distribution. These differences are explored within the context of net income and net population migration (movement of money with people). Median housing prices for urban areas from 2005 to 2010 and IRS county...

Recruiting low-income postpartum women into two weight loss interventions: in-person versus Facebook delivery.

Science.gov (United States)

Silfee, Valerie J; Lopez-Cepero, Andrea; Lemon, Stephenie C; Estabrook, Barbara; Nguyen, Oanh; Rosal, Milagros C

2018-02-21

Several studies, such as the Diabetes Prevention Program (DPP), have provided foundational evidence for the efficacy of lifestyle interventions on weight loss and cardiometabolic prevention. However, translating these interventions to real-world settings and engaging at-risk populations has proven difficult. Social media-delivered interventions have high potential for reaching high-risk populations, but there remains a need to understand the extent to which these groups are interested in social media as a delivery mode. One potential way to this is by examining recruitment rates as a proxy for interest in the intervention delivery format. The aim of this study was to describe the recruitment rates of overweight and obese low-income postpartum women into two asynchronous behavioral weight loss interventions: one delivered in-person and the other delivered via Facebook. Both interventions used the same recruitment methods: participants were overweight low-income postpartum women who were clients of Women, Infants, and Children (WIC) clinics in Worcester, MA, screened for the study by nutritionists during routine WIC visits. Similarly, eligibility criteria were the same for both interventions except for a requirement for the Facebook-delivered intervention to currently use Facebook at least once per week. Among women pre-eligible for the in-person intervention, 42.6% gave permission to be contacted to determine full eligibility and 24.1% of eligible women enrolled. Among women pre-eligible for the Facebook intervention, 31.8% gave permission to be contacted and 28.5% of eligible women enrolled. Recruitment rates for a Facebook-based weight loss intervention were similar to recruitment rates for an in-person intervention, suggesting similar interest in the two program delivery modes among low-income postpartum women.

Taxation, Transfer Income and Stock Market Participation

DEFF Research Database (Denmark)

Fischer, Marcel; Astrup Jensen, Bjarne

We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels are not h......We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels...... are not harmonized because poorer agents mainly use their transfer income to finance present consumption. (ii) Since the evolution of the economy determines both the level of tax revenues and the evolution of the stock market, transfer income is subject to stock market risk. Hence, poorer agents optimally reduce...

Hypothyroidism is a predictor of disability pension and loss of labor market income

DEFF Research Database (Denmark)

Thvilum, Marianne; Brandt, Frans; Brix, Thomas Heiberg

2014-01-01

BACKGROUND: Hypothyroidism is associated with an increased somatic and psychiatric disease burden. Whether there are any socioeconomic consequences of hypothyroidism, such as early retirement or loss of income, remains unclarified. AIM: Our aim was to examine, compared with a matched control group......, the risk of receiving disability pension (before the age of 60) and the effect on labor market income in patients diagnosed with hypothyroidism. METHODS: This was an observational register-based cohort study. By record linkage between different Danish health registers, 1745 hypothyroid singletons diagnosed...... before the age of 60 were each matched with 4 non-hypothyroid controls and followed for a mean of 5 (range 1-31) years. Additionally, we included 277 same-sex twin pairs discordant for hypothyroidism. The risk of disability pension was evaluated by the Cox regression analysis. Changes in labor market...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Science.gov (United States)

2010-04-01

... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979...-employment of $400 or more in 1975 and in 1976. Her gross income and net profit from operating both a grocery... method of reporting after your tax return is filed, you may change it by filing an amended tax return...

26 CFR 1.1301-1 - Averaging of farm income.

Science.gov (United States)

2010-04-01

... January 1, 2003, rental income based on a share of a tenant's production determined under an unwritten... the Collection of Income Tax at Source on Wages (Federal income tax withholding), or the amount of net... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Averaging of farm income. 1.1301-1 Section 1...

Boosting Low-Income Children's Opportunities to Succeed Through Direct Income Support.

Science.gov (United States)

Sherman, Arloc; DeBot, Brandon; Huang, Chye-Ching

2016-04-01

Direct income supports have long been known to substantially reduce the extent and depth of poverty. Evidence suggests that they can also bolster children's opportunities to succeed and enhance long-term mobility. A growing body of research, for example, links income from 2 related tax credits for working families-the Earned Income Tax Credit and the Child Tax Credit-to benefits for children in those families, such as improved birth weight, better school outcomes, and increased rates of employment in adulthood. Similarly, the introduction of food stamps has been found to improve not only the birth weight of infants given access to the program but also their educational achievement, as well as indicators of health, well-being, and self-sufficiency decades later. These are striking research results for income support that is not typically thought of as improving children's health or education. The mechanisms through which these income supports lead to such benefits are likely varied and complex, but emerging research suggests that helping families with children afford basic necessities can reduce the added stress of financial difficulties, preventing downstream neuroendocrine and biochemical changes that affect children's longer-term outcomes. These findings have important implications for policy makers. Research suggests that potential weakening of the safety net would not only substantially increase poverty, but also have damaging long-term effects on children. Policy makers should reject funding cuts and instead strengthen the safety net, which this analysis suggests could reduce poverty further and also enhance children's opportunities to succeed. Copyright © 2016. Published by Elsevier Inc.

29 CFR 4062.4 - Determinations of net worth and collective net worth.

Science.gov (United States)

2010-07-01

... financial condition, and business history. (6) The economic outlook for the person's industry and the market... do not produce income for the business being valued or are not used in the business. (c) Factors for... to sell, or offer to purchase or sell the business of the person made on or about the net worth...

26 CFR 1.1402(b)-1 - Self-employment income.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Self-employment income. 1.1402(b)-1 Section 1... (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(b)-1 Self-employment income. (a) In general... this section, the term “self-employment income” means the net earnings from self-employment derived by...

Dutch social housing sector reforms : Exploring the effects on low income households

NARCIS (Netherlands)

De Groen, A.; Pruyt, E.; Boumeester, H.J.F.M.

2012-01-01

Social rental housing ought to function as safety net for the lower income groups in the housing system. However, the Dutch housing system has a relatively large social housing stock in relation to other housing systems in Europe – larger than would be required for a safety net for lower income

Reconfiguration of distribution nets

International Nuclear Information System (INIS)

Latorre Bayona, Gerardo; Angarita Marquez, Jorge Luis

2000-01-01

Starting of the location of the reconfiguration problem inside the context of the operation of distribution nets, of the quality indicators definition and of the presentation of the alternatives more used for reduction of technical losses, they are related diverse reconfiguration methodologies proposed in the technical literature, pointing out their three principals limitations; also are presents the results of lost obtained starting from simulation works carried out in distribution circuits of the ESSA ESP, which permitting to postulate the reconfiguration of nets like an excellent alternative to reduce technical losses

Effect of an Internet-Based Program on Weight Loss for Low-Income Postpartum Women: A Randomized Clinical Trial.

Science.gov (United States)

Phelan, Suzanne; Hagobian, Todd; Brannen, Anna; Hatley, Karen E; Schaffner, Andrew; Muñoz-Christian, Karen; Tate, Deborah F

2017-06-20

Postpartum weight retention increases lifetime risk of obesity and related morbidity. Few effective interventions exist for multicultural, low-income women. To test whether an internet-based weight loss program in addition to the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC program) for low-income postpartum women could produce greater weight loss than the WIC program alone over 12 months. A 12-month, cluster randomized, assessor-blind, clinical trial enrolling 371 adult postpartum women at 12 clinics in WIC programs from the California central coast between July 2011 and May 2015 with data collection completed in May 2016. Clinics were randomized to the WIC program (standard care group) or the WIC program plus a 12-month primarily internet-based weight loss program (intervention group), including a website with weekly lessons, web diary, instructional videos, computerized feedback, text messages, and monthly face-to-face groups at the WIC clinics. The primary outcome was weight change over 12 months, based on measurements at baseline, 6 months, and 12 months. Secondary outcomes included proportion returning to preconception weight and changes in physical activity and diet. Participants included 371 women (mean age, 28.1 years; Hispanic, 81.6%; mean weight above prepregnancy weight, 7.8 kg; mean months post partum, 5.2 months) randomized to the intervention group (n = 174) or standard care group (n = 197); 89.2% of participants completed the study. The intervention group produced greater mean 12-month weight loss compared with the standard care group (3.2 kg in the intervention group vs 0.9 kg in standard care group, P income postpartum women, an internet-based weight loss program in addition to the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC program) compared with the WIC program alone resulted in a statistically significant greater weight loss over 12 months. Further research is needed to

Deep-Sea Mining With No Net Loss of Biodiversity—An Impossible Aim

Directory of Open Access Journals (Sweden)

Holly J. Niner

2018-03-01

Full Text Available Deep-sea mining is likely to result in biodiversity loss, and the significance of this to ecosystem function is not known. “Out of kind” biodiversity offsets substituting one ecosystem type (e.g., coral reefs for another (e.g., abyssal nodule fields have been proposed to compensate for such loss. Here we consider a goal of no net loss (NNL of biodiversity and explore the challenges of applying this aim to deep seabed mining, based on the associated mitigation hierarchy (avoid, minimize, remediate. We conclude that the industry cannot at present deliver an outcome of NNL. This results from the vulnerable nature of deep-sea environments to mining impacts, currently limited technological capacity to minimize harm, significant gaps in ecological knowledge, and uncertainties of recovery potential of deep-sea ecosystems. Avoidance and minimization of impacts are therefore the only presently viable means of reducing biodiversity losses from seabed mining. Because of these constraints, when and if deep-sea mining proceeds, it must be approached in a precautionary and step-wise manner to integrate new and developing knowledge. Each step should be subject to explicit environmental management goals, monitoring protocols, and binding standards to avoid serious environmental harm and minimize loss of biodiversity. “Out of kind” measures, an option for compensation currently proposed, cannot replicate biodiversity and ecosystem services lost through mining of the deep seabed and thus cannot be considered true offsets. The ecosystem functions provided by deep-sea biodiversity contribute to a wide range of provisioning services (e.g., the exploitation of fish, energy, pharmaceuticals, and cosmetics, play an essential role in regulatory services (e.g., carbon sequestration and are important culturally. The level of “acceptable” biodiversity loss in the deep sea requires public, transparent, and well-informed consideration, as well as wide agreement

Analysis of three loss-of-flow accidents in the first wall cooling system of NET/ITER

International Nuclear Information System (INIS)

Komen, E.M.J.; Koning, H.

1993-05-01

This report presents the thermal-hydraulic analysis of three Loss-of-Flow Accidents (LOFAs) in the first wall cooling system of the Next European Torus (NET) design or the International Thermonuclear Experimental Reactor (ITER) design. The LOFAs considered result from a loss of the forced coolant flow caused by a loss of electrical power for the recirculation pump in the primary circuit. The analyses have been performed using the thermal-hydraulic system analysis code RELAP5/MOD3. In the analyses, special attention has been paid to the transient thermal-hydraulic behaviour of the cooling system and the temperature development in the first wall. In the LOFA case without plasma shutdown, melting starts in the first wall about 150 s after accident initiation. In the LOFA case with delayed plasma shutdown, melting starts in the first wall when the plasma shutdown is initiated later than about 110 s after accident initiation. Melting does not occur in the first wall during a LOFA with prompt plasma scram. (orig.)

Gestational Weight Gain and Post-Partum Weight Loss Among Young, Low-Income, Ethnic Minority Women

Science.gov (United States)

ROTHBERG, Bonnie E. Gould; MAGRIPLES, Urania; KERSHAW, Trace S.; RISING, Sharon Schindler; ICKOVICS, Jeannette R.

2010-01-01

Objective Document weight change trajectories that lead to gestational weight gain or postpartum weight loss outside clinical recommendations established by Institute of Medicine (IOM). Methods Women aged 14-25 receiving prenatal care and delivering singleton infants at term (N=427). Medical record review and four structured interviews conducted: second and third trimester, 6- and 12-months postpartum. Longitudinal mixed modeling to evaluate weight change trajectories. Results Only 22% of participants gained gestational weight within IOM guidelines. 62% exceeded maximum recommendations -- more common among those overweight/obese (BMI≥25.0; phypertension; breastfeeding promoted postpartum weight loss (all p<.02). BMI by race interaction suggested healthier outcomes for Latinas (p=0.02). Conclusion Excessive pregnancy weight gain and inadequate postpartum weight loss are highly prevalent among young low-income ethnic minority women. Pregnancy and postpartum are critical junctures for weight management interventions. PMID:20974459

Effetti distributivi del processo inflazionistico in Italia nel decennio 1953-1962 (Effects of inflation on the distribution of income in Italy, 1953-1962

Directory of Open Access Journals (Sweden)

L. SPAVENTA

2014-07-01

Full Text Available In the ten years 1953-62, the average price level in Italy rose every year, with the exception of 1959. The present article examines the effects of this inflationary process on income distribution. To do so the author first determines the extent to which each productive sector contributed to the creation of the total surplus of money product over real product, and how such excess was distributed amongst the various income categories in each sector. Then, the losses in real purchasing power these categories suffered are examined. Finally, the net outcome between gains in money product and losses for each category is found. According to the author, the data suggests peculiarly Ricardian features: the increase in prices was largely due to a rise in rents and of sectoral incomes in which are hidden some forms of rent, in the twofold aspect of privileged positions and inefficiency.JEL: E24, E31, O15

14 CFR Section 14 - Objective Classification-Nonoperating Income and Expense

Science.gov (United States)

2010-01-01

... Income and Expense 80Interest Income. Included under account 89 Other Nonoperating Income and Expense—Net.... 84.2Amortization of premium on debt. Record here for all classes of debt the amortizations of premium on short-term and long-term obligations. (b) [Reserved] [ER-1401, 50 FR 245, Jan. 3, 1985, as amended...

The Path Analysis of Farmers' Income Structure in Yunnan Province

OpenAIRE

XIAO, Yongtian; CUI, Yu; HU, Lijia

2015-01-01

The problem of farmers' income growth is the key of issues concerning agriculture, countryside and farmers, so the farmers’ income growth is the fundamental starting point for agricultural and rural economic development. In this paper, we use the statistics concerning farmers' income in Yunnan Province from 1995 to 2012, to perform the path analysis of components of farmers' income in Yunnan Province, study the path of influence of components of farmers' income on farmers' net income, and t...

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.

Population characteristics of markets of safety-net and non-safety-net hospitals.

Science.gov (United States)

Gaskin, D J; Hadley, J

1999-09-01

To compare and contrast the markets of urban safety-net (USN) hospitals with the markets of other urban hospitals. To develop profiles of the actual inpatient markets of hospitals, we linked 1994 patient-level information from hospital discharge abstracts from nine states with 1990 data at the ZIP code level from the US Census Bureau. Each hospital's market was characterized by its racial and ethnic composition, median household income, poverty rate, and educational attainment. Measures of hospital competition were also calculated for each hospital. The analysis compared the market profiles of USN hospitals to those of other urban hospitals. We also compared the level of hospital competition and financial status of USN and other urban hospitals. The markets of USN hospitals had higher proportions of racial and ethnic minorities and non-English-speaking residents. Adults residing in markets of USN hospitals were less educated. Families living in markets of USN hospitals had lower incomes and were more likely to be living at or below the federal poverty level. USN hospitals and other urban hospitals faced similar levels of competition and had similar margins. However, USN hospitals were more dependent on Medicare disproportionate share payments and on state and local government subsidies to remain solvent. USN hospitals disproportionately serve vulnerable minority and low-income communities that otherwise face financial and cultural barriers to health care. USN hospitals are dependent on the public subsidies they receive from federal, state, and local governments. Public policies and market pressures that affect the viability of USN hospitals place the access to care by vulnerable populations at risk. Public policy that jeopardizes public subsidies places in peril the financial health of these institutions. As Medicare and Medicaid managed care grow, USN hospitals may lose these patient revenues and public subsidies based on their Medicaid and Medicare patient

Financing Losses from Catastrophic Risks

Science.gov (United States)

2008-11-01

often held in the form of bonds, the interest on which is subject to corporate income tax , which reduces the net earnings to each insurer’s shareholders...course; it is a basic feature of the corporate income tax . But, as explained above, catastrophe insurance is distinguished from other types of

Design and Evaluation of a Net Zero Energy Low-Income Residential Housing Development in Lafayette, Colorado

Energy Technology Data Exchange (ETDEWEB)

Dean, J.; VanGeet, O.; Simkus, S.; Eastment, M.

2012-03-01

This report outlines the lessons learned and sub-metered energy performance of an ultra low energy single family ranch home and duplex unit, called the Paradigm Pilot Project and presents the final design recommendations for a 153-unit net zero energy residential development called the Josephine Commons Project. Affordable housing development authorities throughout the United States continually struggle to find the most cost-effective pathway to provide quality, durable, and sustainable housing. The challenge for these authorities is to achieve the mission of delivering affordable housing at the lowest cost per square foot in environments that may be rural, urban, suburban, or within a designated redevelopment district. With the challenges the U.S. faces regarding energy, the environmental impacts of consumer use of fossil fuels and the increased focus on reducing greenhouse gas emissions, housing authorities are pursuing the goal of constructing affordable, energy efficient and sustainable housing at the lowest life-cycle cost of ownership. This report outlines the lessons learned and sub-metered energy performance of an ultra-low-energy single family ranch home and duplex unit, called the Paradigm Pilot Project and presents the final design recommendations for a 153-unit net zero energy residential development called the Josephine Commons Project. In addition to describing the results of the performance monitoring from the pilot project, this paper describes the recommended design process of (1) setting performance goals for energy efficiency and renewable energy on a life-cycle cost basis, (2) using an integrated, whole building design approach, and (3) incorporating systems-built housing, a green jobs training program, and renewable energy technologies into a replicable high performance, low-income housing project development model.

77 FR 17004 - Child Nutrition Programs-Income Eligibility Guidelines

Science.gov (United States)

2012-03-23

... Office of Management and Budget. This notice has been determined to be not significant and was reviewed by the Office of Management and Budget in conformance with Executive Order 12866. The affected... persons not living in the household; (13) net royalties; and (14) other cash income. Other cash income...

Joint determinants of fiscal policy, income inequality and economic growth

OpenAIRE

Leonel Muinelo-Gallo; Oriol Roca-Sagalés

2012-01-01

This paper analyses the relationship between income inequality and economic growth through fiscal policy. To this end, we present and estimate two systems of structural equiation with error components through which gross income inequality determines different fiscal policy outcomes, which subsequently affects the evolution of economic growth and net income inequality. The empirical results, obtained using an unbalanced panel data of 21 high-income OCDE countries during the period 1972-2006, s...

Net Loss of CaCO3 from a subtropical calcifying community due to seawater acidification: mesocosm-scale experimental evidence

Directory of Open Access Journals (Sweden)

K. S. Rodgers

2009-08-01

Full Text Available Acidification of seawater owing to oceanic uptake of atmospheric CO2 originating from human activities such as burning of fossil fuels and land-use changes has raised serious concerns regarding its adverse effects on corals and calcifying communities. Here we demonstrate a net loss of calcium carbonate (CaCO3 material as a result of decreased calcification and increased carbonate dissolution from replicated subtropical coral reef communities (n=3 incubated in continuous-flow mesocosms subject to future seawater conditions. The calcifying community was dominated by the coral Montipora capitata. Daily average community calcification or Net Ecosystem Calcification (NEC=CaCO3 production – dissolution was positive at 3.3 mmol CaCO3 m−2 h−1 under ambient seawater pCO2 conditions as opposed to negative at −0.04 mmol CaCO3 m−2 h−1 under seawater conditions of double the ambient pCO2. These experimental results provide support for the conclusion that some net calcifying communities could become subject to net dissolution in response to anthropogenic ocean acidification within this century. Nevertheless, individual corals remained healthy, actively calcified (albeit slower than at present rates, and deposited significant amounts of CaCO3 under the prevailing experimental seawater conditions of elevated pCO2.

78 FR 17628 - Child Nutrition Programs; Income Eligibility Guidelines

Science.gov (United States)

2013-03-22

... Office of Management and Budget. This notice has been determined to be not significant and was not reviewed by the Office of Management and Budget in conformance with Executive Order 12866. The affected... persons not living in the household; (13) net royalties; and (14) other cash income. Other cash income...

17 CFR 210.9-05 - Foreign activities.

Science.gov (United States)

2010-04-01

... nature and effects of any changes in such estimates and assumptions which have a significant impact on... period in which either (1) assets, or (2) revenue, or (3) income (loss) before income tax expense, or (4... income statement is filed, state the amount of revenue, income (loss) before taxes, and net income (loss...

Poweo positive net income of 7.4 million euro in 2006. First time in the black since the company's creation; Poweo benefice net de 7,4 millions euro en 2006. 1. exercice beneficiaire depuis la creation de Poweo

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-03-15

POWEO, leading independent operator of electricity and gas, presents in this document the principal elements of its consolidated results and its highlights for 2006: - Sales turnover reaches 244.4 M euro, multiplied by 2.2 compared to 2005; - Operational result amounts to 9.3 M euro, against a loss of 8.4 M euro in 2005; - Consolidated net income group share reaches 7.4 M euro, against a loss of 4.9 M euro in 2005. The 2006 consolidated revenue amounted to 244.4 million euro against 243.7 million euro announced on January 31, taking into account a revaluation of 0.7 million euro of the Energy Management's performance. The number of transferred customer sites amounted to 80,300 as at December 31, 2006, in progression of 23% compared to the end of 2005. Gross margin reached 33.6 euro million, in strong progression compared to 2005, reflecting the effectiveness of the Energy Management activity which has allowed to very appreciably reduce the cost price for POWEO of the energy delivered to its customers, within the framework of its global sourcing strategy. Operating costs increased in line with the development plan, under the effect in particular of the strengthening of operational teams, the Group head-count having reached 90 people as at December 31, 2006. EBITDA reached 8.1 million euro in 2006, against a negative amount of 5.3 million euro in 2005, allowing POWEO to meet its objective of a positive EBITDA as announced in September 2006. The EBIT amounted to 9.3 million euro, taking into account a profit of dilution of 7.6 million euro related to the issuance premium recognized on POWEO Production by Verbund, the Austrian national electricity operator and reference shareholder of POWEO, within the framework of the partnership announced in January 2006. With a consolidated net income group share of 7.4 million euro, 2006 thus constitutes the first fiscal year in the black since the Company's creation in 2002. The consolidated net equity amounted to 103

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Science.gov (United States)

2010-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

Organizing seniors to protect the health safety net: the way forward.

Science.gov (United States)

Sharma, Leena; Regan, Carol; Villers, Katherine S

2018-04-12

Over the past century, the organized voice of seniors has been critical in building the U.S. health safety net. Since the 2016 election, that safety net, particularly the Medicaid program, is in jeopardy. As we have seen with the rise of the Tea Party, senior support for health care programs-even programs that they use in large numbers-cannot and should not be taken for granted. This article provides a brief history of senior advocacy and an overview of the current senior organizing landscape. It also identifies opportunities for building the transformational organizing of low-income seniors needed to defend against sustained attacks on critical programs. Several suggestions are made, drawn from years of work in philanthropy, advocacy, and campaigns, for strengthening the ability to organize seniors-particularly low-income seniors-into an effective political force advocating for Medicaid and other safety net programs.

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

Science.gov (United States)

Honjo, Keita; Satake, Akiko

2014-02-07

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

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...

Sistema de informação geográfica para mapeamento da renda líquida aplicado no planejamento da agricultura irrigada Algorithm to mapping net income applied in irrigated agriculture planning

Directory of Open Access Journals (Sweden)

Wilson A. Silva

2008-03-01

Full Text Available O objetivo deste trabalho foi desenvolver um algoritmo na linguagem computacional MATLAB para aplicações em sistemas de informações geográficas, visando ao mapeamento da renda líquida maximizada de cultivos irrigados. O estudo foi desenvolvido para as culturas do maracujá, da cana-de-açúcar, do abacaxi e do mamão, em área de aproximadamente 2.500 ha, localizada no município de Campos dos Goytacazes, norte do Estado do Rio de Janeiro. Os dados de entrada do algoritmo foram informações edafoclimáticas, funções de resposta das culturas à água, dados de localização geográfica da área e índices econômicos referentes ao custo do processo produtivo. Os resultados permitiram concluir que o algoritmo desenvolvido se mostrou eficiente para o mapeamento da renda líquida de cultivos irrigados, sendo capaz de localizar áreas que apresentam maiores retornos econômicos.The objective of this work was to develop an algorithm in MATLAB computational language to be applied in geographical information systems to map net income irrigated crops to plan irrigated agriculture. The study was developed for the crops of passion fruit plant, sugarcane, pineapple and papaya, in an area of approximately 2,500 ha, at Campos dos Goytacazes, located at north of the State of Rio de Janeiro, Brazil. The algorithm input data were: information about soil, climate, crop water response functions, geographical location and economical cost indexes of the productive process. The results allowed concluding that developed algorithm was efficient to map net income of irrigated crops, been able to locate areas that present larger economical net income.

76 FR 16345 - Net Worth and Equity Ratio

Science.gov (United States)

2011-03-23

... acquisition must be measured under generally accepted accounting principles as referenced in the Act. 12 U.S.C... equity or member interest in the acquirer. Generally accepted accounting principles require this excess... generally accepted accounting principles. For low income-designated credit unions, net worth also includes...

Correlation between national income, HIV/AIDS and political status and mortalities in African countries.

Science.gov (United States)

Andoh, S Y; Umezaki, M; Nakamura, K; Kizuki, M; Takano, T

2006-07-01

To investigate associations between mortalities in African countries and problems that emerged in Africa in the 1990s (reduction of national income, HIV/AIDS and political instability) by adjusting for the influences of development, sanitation and education. We compiled country-level indicators of mortalities, national net income (the reduction of national income by the debt), infection rate of HIV/AIDS, political instability, demography, education, sanitation and infrastructure, from 1990 to 2000 of all African countries (n=53). To extract major factors from indicators of the latter four categories, we carried out principal component analysis. We used multiple regression analysis to examine the associations between mortality indicators and national net income per capita, infection rate of HIV/AIDS, and political instability by adjusting the influence of other possible mortality determinants. Mean of infant mortality per 1000 live births (IMR); maternal mortality per 100,000 live birth (MMR); adult female mortality per 1000 population (AMRF); adult male mortality per 1000 population (AMRM); and life expectancy at birth (LE) in 2000 were 83, 733, 381, 435, and 51, respectively. Three factors were identified as major influences on development: education, sanitation and infrastructure. National net income per capita showed independent negative associations with MMR and AMRF, and a positive association with LE. Infection rate of HIV/AIDS was independently positively associated with AMRM and AMRF, and negatively associated with LE in 2000. Political instability score was independently positively associated with MMR. National net income per capita, HIV/AIDS and political status were predictors of mortality indicators in African countries. This study provided evidence for supporting health policies that take economic and political stability into account.

Income responses to tax changes : evidence from the Norwegian tax reform

OpenAIRE

Thoresen, Thor Olav; Aarbu, Karl Ove

1999-01-01

Several studies, conducted on U.S. data, have found rather strong income responses to changes in marginal tax rates, when treating tax reforms as "natural experiments" and applying the differences-of-differences estimator on individual income data. The Norwegian tax reform of 1992 implied substantial increases in the net-of-tax rate (1 minus the change in the marginal tax rate) for high-income earners, and this paper provides measures of the elasticity of taxable income with respect to these ...

Green net national product for the sustainability and social welfare

OpenAIRE

Mohajan, Haradhan

2010-01-01

This paper discusses the theory of green national accounting and, emphasizes on social welfare and sustainable accounting. Weitzman provides a foundation for net national product as the stationary equivalent of a wealth maximizing path when there is a constant interest rate and no exogenous technological progress. An attempt has been taken here to make the relationship with different incomes and green net national product, under no exogenous technological progress and a constant utility disco...

Netting down gross earnings data in the LIS database: an evaluation of two procedures

NARCIS (Netherlands)

Nieuwenhuis, Rense; Munzi, Teresa; Gornick, Janet C.

2013-01-01

LIS researchers who seek to perform country-comparative and / or trend analyses have to account for the fact that in some LIS datasets income variables were reported net of taxes and social security contributions, while in other datasets income variables were reported gross of taxes and social

26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

Science.gov (United States)

2010-04-01

... determination of the source of income shall be based on the principles contained in sections 861 through 863... collections attributable to income from sources within the United States shall be covered into the Treasury of the United States. (ii) Net collections attributable to income from sources within Guam shall be...

Is College Affordable? Are Loans Manageable? What Do Colleges' Net Price Calculators Show? Policy Bulletin

Science.gov (United States)

Advisory Committee on Student Financial Assistance, 2012

2012-01-01

A review of net price calculators--a financial aid tool mandated by the "Higher Education Opportunity Act" of 2008--reveals that students from low-, moderate-, and middle-income families face record-level net prices at 4-year public colleges today. These net prices will translate into levels of average total loan burden far in excess of…

Analysis of Income Inequality Based on Income Mobility for Poverty Alleviation in Rural China

Directory of Open Access Journals (Sweden)

Tingting Li

2015-12-01

Full Text Available Since the reform and opening up, the Chinese economy has achieved sustained high-speed growth. However, the widening gaps in income, especially for rural China, seem to be a dark lining to these extraordinary achievements. Taking the duration of poverty into the consideration, this article analyzes the income inequality of rural per capita net income (RPCNI based on income mobility in rural China. Analysis results showed that Gini coefficient of RPCNI declined, but that income mobility was mainly limited in the interior for low- and high-income groups. Income inequalities rose sharply within eastern and western China from 1990 to 2010. Benefiting from the developed economy, the upward mobility was universal in eastern China. The spillover effect on neighboring poor counties was feeble in western China, which directly caused long-term rich and poor. The Gini coefficient of RPCNI in central China was always at a low level, corresponding to the phenomenon of short-term rich and long-term poor. In northeastern China, the Gini coefficient sharply decreased and the large body of income mobility between non-neighboring groups was quite remarkable. The spatial pattern of intra-provincial Gini coefficient and income mobility of RPCNI has been divided by the “HU line”, which is a “geo-demographic demarcation line” discovered by Chinese population geographer HU Huanyong in 1935. In southeastern China, the characteristics of income mobility of each county depended on the distance between the county and the capital city. The spatial pattern of income mobility of RPCNI in agricultural provinces was different from that in non-agricultural provinces. According to the income inequality and income mobility, appropriate welfare and development policies was proposed to combat rural poverty at both regional and provincial scales.

Income and Self-Rated Mental Health: Diminished Returns for High Income Black Americans

Directory of Open Access Journals (Sweden)

Shervin Assari

2018-05-01

Full Text Available Background: The minorities’ diminished return theory suggests that socioeconomic position (SEP generates smaller health gains for racial/ethnic minorities compared to Whites. The current study was a Black–White comparison of the association between household income and self-rated mental health (SRMH. Methods: This cross-sectional study used data from the 2017 State of the State Survey (SOSS. With representative sampling, the SOSS generates results that are generalizable to the state of Michigan. This study included 881 adults, (n = 92 Black and (n = 782 White. The independent variable was household income. The dependent variable was SRMH, measured using a single item. Age, gender, and participation in the labor force were covariates. Race/ethnicity was the focal moderator. Logistic regression models were used for data analysis. Results: Overall, higher household income was associated with better SRMH, net of covariates. An interaction was found between race/ethnicity and household income on SRMH, suggesting a smaller, or nonexistent, protective effect for Blacks compared to Whites. In race/ethnicity-stratified models, higher household income was associated with better SRMH for Whites but not Blacks. Conclusion: Supporting the minorities’ diminished return theory, our study documents differential effects for income on SRHM for Blacks and Whites, where Whites but not Blacks appear to benefit from their income. Given this, researchers and policy makers are cautioned against making assumptions that racial groups benefit equally from similar economic resources.

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

Science.gov (United States)

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

45 CFR 2551.44 - What is considered income for determining volunteer eligibility?

Science.gov (United States)

2010-10-01

... deductions for business or farm expenses; (3) Regular payments for public assistance, Social Security...; and (5) Income from dividends, interest, net rents, royalties, or income from estates and trusts. (b... produced and consumed on farms and the imputed value of rent from owner-occupied farm or non-farm housing...

45 CFR 2552.44 - What is considered income for determining volunteer eligibility?

Science.gov (United States)

2010-10-01

... deductions for business or farm expenses; (3) Regular payments for public assistance, Social Security...; and (5) Income from dividends, interest, net rents, royalties, or income from estates and trusts. (b... produced and consumed on farms and the imputed value of rent from owner-occupied farm or non-farm housing...

Hypothyroidism is a predictor of disability pension and loss of labor market income: a Danish register-based study.

Science.gov (United States)

Thvilum, Marianne; Brandt, Frans; Brix, Thomas Heiberg; Hegedüs, Laszlo

2014-09-01

Hypothyroidism is associated with an increased somatic and psychiatric disease burden. Whether there are any socioeconomic consequences of hypothyroidism, such as early retirement or loss of income, remains unclarified. Our aim was to examine, compared with a matched control group, the risk of receiving disability pension (before the age of 60) and the effect on labor market income in patients diagnosed with hypothyroidism. This was an observational register-based cohort study. By record linkage between different Danish health registers, 1745 hypothyroid singletons diagnosed before the age of 60 were each matched with 4 non-hypothyroid controls and followed for a mean of 5 (range 1-31) years. Additionally, we included 277 same-sex twin pairs discordant for hypothyroidism. The risk of disability pension was evaluated by the Cox regression analysis. Changes in labor market income progression over 5 years were evaluated using a difference in difference model. With a hazard ratio of 2.24 (95% confidence interval = 1.73-2.89), individuals diagnosed with hypothyroidism had a significantly increased risk of disability pension. This remained significant when adjusting for educational level and comorbidity (hazard ratio = 1.89; 95% confidence interval = 1.42-2.51). In an analysis of labor market income, 2 years before compared with 2 years after the diagnosis of hypothyroidism, the hypothyroid individuals had on average a €1605 poorer increase than their euthyroid controls (P pension.

26 CFR 1.9002-4 - Election to pay net increase in tax in installments.

Science.gov (United States)

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-4 Election to pay net... installments shall be paid upon notice and demand from the district director if any installment under such... unpaid installments shall be paid upon notice and demand from the district director if: (i) In the case...

Does Home Internet Use Influence the Academic Performance of Low-Income Children?

Science.gov (United States)

Jackson, Linda A.; von Eye, Alexander; Biocca, Frank A.; Barbatsis, Gretchen; Zhao, Yong; Fitzgerald, Hiram E.

2006-01-01

HomeNetToo is a longitudinal field study designed to examine the antecedents and consequences of home Internet use in low-income families http://www.HomeNetToo.org). The study was done between December 2000 and June 2002. Among the consequences considered was children's academic performance. Participants were 140 children, mostly African…

Happiness and loss aversion : is utility concave or convex in relative income?

NARCIS (Netherlands)

Woltjer, G.B.; Vendrik, M.

2007-01-01

Abstract A central finding in happiness research is that a person's life satisfaction depends on the level of her income relative to the average income in her social reference group. This dependence of life satisfaction on relative income can be related to the reference dependence of the value

Pandemic risk: how large are the expected losses?

Science.gov (United States)

Fan, Victoria Y; Jamison, Dean T; Summers, Lawrence H

2018-02-01

There is an unmet need for greater investment in preparedness against major epidemics and pandemics. The arguments in favour of such investment have been largely based on estimates of the losses in national incomes that might occur as the result of a major epidemic or pandemic. Recently, we extended the estimate to include the valuation of the lives lost as a result of pandemic-related increases in mortality. This produced markedly higher estimates of the full value of loss that might occur as the result of a future pandemic. We parametrized an exceedance probability function for a global influenza pandemic and estimated that the expected number of influenza-pandemic-related deaths is about 720 000 per year. We calculated that the expected annual losses from pandemic risk to be about 500 billion United States dollars - or 0.6% of global income - per year. This estimate falls within - but towards the lower end of - the Intergovernmental Panel on Climate Change's estimates of the value of the losses from global warming, which range from 0.2% to 2% of global income. The estimated percentage of annual national income represented by the expected value of losses varied by country income grouping: from a little over 0.3% in high-income countries to 1.6% in lower-middle-income countries. Most of the losses from influenza pandemics come from rare, severe events.

47 CFR 32.4341 - Net deferred tax liability adjustments.

Science.gov (United States)

2010-10-01

... income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net. (b... be recorded in Account 4361 as required by paragraph (a) of this section. (3) The tax effects of... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

The Great Recession and the Social Safety Net

Science.gov (United States)

Moffitt, Robert A.

2016-01-01

The social safety net responded in significant and favorable ways during the Great Recession. Aggregate per capita expenditures grew significantly, with particularly strong growth in the SNAP, EITC, UI, and Medicaid programs. Distributionally, the increase in transfers was widely shared across demographic groups, including families with and without children, single-parent and two-parent families. Transfers grew as well among families with more employed members and with fewer employed members. However, the increase in transfer amounts was not strongly progressive across income classes within the low-income population, increasingly slightly more for those just below the poverty line and those just above it, compared to those at the bottom of the income distribution. This is mainly the result of the EITC program, which provides greater benefits to those with higher family earnings. The expansions of SNAP and UI benefitted those at the bottom of the income distribution to a greater extent. PMID:27065356

5 CFR 844.402 - Restoration of earning capacity.

Science.gov (United States)

2010-01-01

... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...

Hyperthyroidism is associated with work disability and loss of labour market income

DEFF Research Database (Denmark)

Brandt, Frans; Thvilum, Marianne; Hegedüs, Laszlo

2015-01-01

nodular goitre (TNG) HR was 2.10 (95% CI: 1.02-4.36). With respect to labour market income, the income of hyperthyroid individuals increased on average 1189 € less than their controls (Psimilar results...... market income. Similar results in monozygotic twins discordant for hyperthyroidism suggest that genetic confounding is unlikely.......OBJECTIVE: To examine the risk of disability pension and changes in labour market income in patients with hyperthyroidism. METHODS: From a 5% random sample of the Danish population and twins from the Danish Twin Registry we identified 1942 hyperthyroid singletons and 7768 non-hyperthyroid (matched...

Income inequality and population health: a panel data analysis on 21 developed countries

OpenAIRE

Roberta Torre; Mikko Myrskylä

2011-01-01

The relative income-health hypothesis postulates that income distribution is one of the key determinants of population health. The discussion on the age and gender patterns of this association is still open. We test the relative income-health hypothesis using a panel data covering 21 developed countries for over 30 years. We find that net of trends in GDP per head and unobserved period and country factors, income inequality, measured by the Gini index, is strongly and positively associated wi...

Tradeoffs between income, biodiversity, and ecosystem functioning during tropical rainforest conversion and agroforestry intensification.

Science.gov (United States)

Steffan-Dewenter, Ingolf; Kessler, Michael; Barkmann, Jan; Bos, Merijn M; Buchori, Damayanti; Erasmi, Stefan; Faust, Heiko; Gerold, Gerhard; Glenk, Klaus; Gradstein, S Robbert; Guhardja, Edi; Harteveld, Marieke; Hertel, Dietrich; Höhn, Patrick; Kappas, Martin; Köhler, Stefan; Leuschner, Christoph; Maertens, Miet; Marggraf, Rainer; Migge-Kleian, Sonja; Mogea, Johanis; Pitopang, Ramadhaniel; Schaefer, Matthias; Schwarze, Stefan; Sporn, Simone G; Steingrebe, Andrea; Tjitrosoedirdjo, Sri S; Tjitrosoemito, Soekisman; Twele, André; Weber, Robert; Woltmann, Lars; Zeller, Manfred; Tscharntke, Teja

2007-03-20

Losses of biodiversity and ecosystem functioning due to rainforest destruction and agricultural intensification are prime concerns for science and society alike. Potentially, ecosystems show nonlinear responses to land-use intensification that would open management options with limited ecological losses but satisfying economic gains. However, multidisciplinary studies to quantify ecological losses and socioeconomic tradeoffs under different management options are rare. Here, we evaluate opposing land use strategies in cacao agroforestry in Sulawesi, Indonesia, by using data on species richness of nine plant and animal taxa, six related ecosystem functions, and on socioeconomic drivers of agroforestry expansion. Expansion of cacao cultivation by 230% in the last two decades was triggered not only by economic market mechanisms, but also by rarely considered cultural factors. Transformation from near-primary forest to agroforestry had little effect on overall species richness, but reduced plant biomass and carbon storage by approximately 75% and species richness of forest-using species by approximately 60%. In contrast, increased land use intensity in cacao agroforestry, coupled with a reduction in shade tree cover from 80% to 40%, caused only minor quantitative changes in biodiversity and maintained high levels of ecosystem functioning while doubling farmers' net income. However, unshaded systems further increased income by approximately 40%, implying that current economic incentives and cultural preferences for new intensification practices put shaded systems at risk. We conclude that low-shade agroforestry provides the best available compromise between economic forces and ecological needs. Certification schemes for shade-grown crops may provide a market-based mechanism to slow down current intensification trends.

Mutations in Cancer Cause Gain of Cysteine, Histidine, and Tryptophan at the Expense of a Net Loss of Arginine on the Proteome Level

Directory of Open Access Journals (Sweden)

Viktoriia Tsuber

2017-07-01

Full Text Available Accumulation of somatic mutations is critical for the transition of a normal cell to become cancerous. Mutations cause amino acid substitutions that change properties of proteins. However, it has not been studied as to what extent the composition and accordingly chemical properties of the cell proteome is altered as a result of the increased mutation load in cancer. Here, we analyzed data on amino acid substitutions caused by mutations in about 2000 protein coding genes from the Cancer Cell Line Encyclopedia that contains information on nucleotide and amino acid alterations in 782 cancer cell lines, and validated the analysis with information on amino acid substitutions for the same set of proteins in the Catalogue of Somatic Mutations in Cancer (COSMIC; v78 in circa 18,000 tumor samples. We found that nonsynonymous single nucleotide substitutions in the analyzed proteome subset ultimately result in a net gain of cysteine, histidine, and tryptophan at the expense of a net loss of arginine. The extraordinary loss of arginine may be attributed to some extent to composition of its codons as well as to the importance of arginine in the functioning of prominent tumor suppressor proteins like p53.

Entropies of negative incomes, Pareto-distributed loss, and financial crises.

Science.gov (United States)

Gao, Jianbo; Hu, Jing; Mao, Xiang; Zhou, Mi; Gurbaxani, Brian; Lin, Johnny

2011-01-01

Health monitoring of world economy is an important issue, especially in a time of profound economic difficulty world-wide. The most important aspect of health monitoring is to accurately predict economic downturns. To gain insights into how economic crises develop, we present two metrics, positive and negative income entropy and distribution analysis, to analyze the collective "spatial" and temporal dynamics of companies in nine sectors of the world economy over a 19 year period from 1990-2008. These metrics provide accurate predictive skill with a very low false-positive rate in predicting downturns. The new metrics also provide evidence of phase transition-like behavior prior to the onset of recessions. Such a transition occurs when negative pretax incomes prior to or during economic recessions transition from a thin-tailed exponential distribution to the higher entropy Pareto distribution, and develop even heavier tails than those of the positive pretax incomes. These features propagate from the crisis initiating sector of the economy to other sectors.

Entropies of negative incomes, Pareto-distributed loss, and financial crises.

Directory of Open Access Journals (Sweden)

Jianbo Gao

Full Text Available Health monitoring of world economy is an important issue, especially in a time of profound economic difficulty world-wide. The most important aspect of health monitoring is to accurately predict economic downturns. To gain insights into how economic crises develop, we present two metrics, positive and negative income entropy and distribution analysis, to analyze the collective "spatial" and temporal dynamics of companies in nine sectors of the world economy over a 19 year period from 1990-2008. These metrics provide accurate predictive skill with a very low false-positive rate in predicting downturns. The new metrics also provide evidence of phase transition-like behavior prior to the onset of recessions. Such a transition occurs when negative pretax incomes prior to or during economic recessions transition from a thin-tailed exponential distribution to the higher entropy Pareto distribution, and develop even heavier tails than those of the positive pretax incomes. These features propagate from the crisis initiating sector of the economy to other sectors.

Institutional Variation in Enrollment of Low-Income Students

Science.gov (United States)

Monks, James

2018-01-01

Socioeconomic diversity in tertiary education has come under heightened scrutiny in the past few years. This paper estimates the relationship between prices (both sticker price and net price), financial aid policies, and selectivity on the variation of low-income students across postsecondary institutions. All three factors are significant in…

Earning management in Brazilian financial institutions

Directory of Open Access Journals (Sweden)

Adriana Bruscato Bortoluzzo

2016-06-01

Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

Immigration and income inequality

DEFF Research Database (Denmark)

Deding, Mette; Hussain, Azhar; Jakobsen, Vibeke

2010-01-01

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

APROACHING THE ECONOMIC DIMENSION OF SUSTAINABLE DEVELOPMENT FROM A FINANCIAL PERSPECTIVE: A CASE STUDY REGARDING CASH - FLOW ANALYSIS AND THE RELATIONSIPS BETWEEN CASH - FLOW AND NET INCOME

Directory of Open Access Journals (Sweden)

Diana Elena Vasiu

2014-10-01

Full Text Available Europe 2020, a strategy for smart, sustainable and inclusive growth stresses the necessity of smart, sustainable and inclusive growth. The objectives of a sustainable economic development include sustaining economic growth, maximizing private profits and expanding markets. Considering this, economic development must based on facts, not on papers. Therefore, considering the economic dimension of sustainable development, it is important to establish if Romanian companies listed and traded on Bucharest Stock Exchange are able to obtain profit while cash is withdrawn. Even if reported in the income statement, net profit is not simultaneously charged due to accrual accounting that makes the balance sheet provide a static picture of the financial position, while the cash flow statement provides a dynamic picture of it. Therefore, the financial performance analysis based on classical indicators of performance must be accompanied by the analysis of treasury, namely of the cash flow, which provides a comprehensive assessment possibility of the financial performance, flexibility and adaptability of the economic entity, in the context of a highly competitive and often unstable environment. A positive net flows is a confirmation of the economic success of the company representing the concrete expression of the net profit and other pecuniary accumulations, interpreted as the real self-financing investment capacity, which would lead to the real asset growth and thus to the increase of the owners' wealth.

Analysis of Life Insurance Premium in Regard to Net Income as an Influencing Factor– the Case of the Republic of Serbia

Directory of Open Access Journals (Sweden)

Olja Munitlak Ivanović

2013-12-01

Full Text Available In current business conditions, insurance market in the Republic of Serbia notes positive but relatively slow growing trend. During the last few years, life insurance market in Serbia has an upward trend, however, it still significantly falls back in comparison to developed European countries. Insufficient development of life insurance sector is in direct relation to insufficient economic development, weak financial market, high unemployment rate and poor implementation of economic reforms. Additionally there is a problem due to the lack of both quality and quantity of education with insufficient basic knowledge of potentials that this type of insurance offers. The aim of this paper is to present the projection of life insurance premium on the basis of linear trend parameters and correlation degree between average net income and the amount of life insurance premium and to emphasize the necessity of intense development of life insurance market. Normal 0 false false false EN-US X-NONE X-NONE

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

Science.gov (United States)

2010-04-01

... earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. 1.1402(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and...

Aggregate Production Function and Income Identity - Empirical Analysis

Czech Academy of Sciences Publication Activity Database

Čadil, J.; Vltavská, K.; Krejčí, I.; Hartman, David; Brabec, Marek

2017-01-01

Roč. 6, č. 1 (2017), s. 1-17 ISSN 1804-9796 Institutional support: RVO:67985807 Keywords : aggregate production function * income identity * capital services * labour services Subject RIV: BB - Applied Statistics, Operational Research OBOR OECD: Statistics and probability http://www.iises.net/international-journal-of- economic -sciences/publication-detail-1223

Migration and Social Replacement Incomes: How to Protect Low-IncomeWorkers in the Industrialized Countries against the Forces of Globalizationand Market Integration

OpenAIRE

Sinn, Hans-Werner

2005-01-01

This paper discusses how an industrialized country could defend the wages and social benefits of its unskilled workers against wage competition from immigrants. It shows that fixing social standards harms the workers and that fixing social replacement incomes implies migration into unemployment. Defending wages with replacement incomes brings about first-order efficiency losses that outweigh the budget cost to the government. By contrast, wage subsidies involve much smaller welfare losses. Wh...

26 CFR 1.1402(a)-15 - Options available to farmers in computing net earnings from self-employment for taxable years...

Science.gov (United States)

2010-04-01

... earnings from self-employment for taxable years ending on or after December 31, 1956. 1.1402(a)-15 Section...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31...

Is comprehensive income required by IAS 1 relevant for users? A review of the literature

OpenAIRE

Le Manh-Béna , Anne

2009-01-01

Professional accountants have accepted for decades net income a the key performance measure of a business. The IASB decision in 2007 to require the publication of comprehensive income as it has been the case since 1997 in the United States, has fed the long time debate regarding the concept of income. In this paper, we will go through some background about both approaches of income and their consequences in terms of financial reporting. We will then review the related literature, classified a...

Life time income of men and women

DEFF Research Database (Denmark)

Bonke, Jens

1992-01-01

Life-time income is estimated here including the money value of household work. A modified opportunity principle is used, which means that non-employed women's price of time is found by calculating reservation wage rates. The overall results demonstrate that Danish women's ‘loss' of labour income...... during the child caring period is difficult for them to regain, and just to reach the same level of income as childless Danish women seems impossible; furthermore Danish men get a higher life-time income than Danish women even when we add the money value of household work...

77 FR 37576 - Treatment of Overall Foreign and Domestic Losses

Science.gov (United States)

2012-06-22

... balance in the general category overall foreign loss account or $300 foreign source income in the general... income in the general category is recharacterized as U.S. source income. The balance in Y's general... recharacterizing the balance in any separate limitation loss account under the general recharacterization rule of...

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

Science.gov (United States)

2010-04-01

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

Economic Concentration and the Federal Tax Code,

Science.gov (United States)

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

Economic inequality predicts biodiversity loss.

Science.gov (United States)

Mikkelson, Gregory M; Gonzalez, Andrew; Peterson, Garry D

2007-05-16

Human activity is causing high rates of biodiversity loss. Yet, surprisingly little is known about the extent to which socioeconomic factors exacerbate or ameliorate our impacts on biological diversity. One such factor, economic inequality, has been shown to affect public health, and has been linked to environmental problems in general. We tested how strongly economic inequality is related to biodiversity loss in particular. We found that among countries, and among US states, the number of species that are threatened or declining increases substantially with the Gini ratio of income inequality. At both levels of analysis, the connection between income inequality and biodiversity loss persists after controlling for biophysical conditions, human population size, and per capita GDP or income. Future research should explore potential mechanisms behind this equality-biodiversity relationship. Our results suggest that economic reforms would go hand in hand with, if not serving as a prerequisite for, effective conservation.

Child Poverty, the Great Recession, and the Social Safety Net in the United States.

Science.gov (United States)

Bitler, Marianne; Hoynes, Hiliary; Kuku, Elira

In this paper, we comprehensively examine the effects of the Great Recession on child poverty, with particular attention to the role of the social safety net in mitigating the adverse effects of shocks to earnings and income. Using a state panel data model and data for 2000 to 2014, we estimate the relationship between the business cycle and child poverty, and we examine how and to what extent the safety net is providing protection to at-risk children. We find compelling evidence that the safety net provides protection; that is, the cyclicality of after-tax-and-transfer child poverty is significantly attenuated relative to the cyclicality of private income poverty. We also find that the protective effect of the safety net is not similar across demographic groups, and that children from more disadvantaged backgrounds, such as those living with Hispanic or single heads, or particularly those living with immigrant household heads—or immigrant spouses—experience larger poverty cyclicality than those living with non- Hispanic white or married heads, or those living with native household heads with native spouses. Our findings hold across a host of choices for how to define poverty. These include measures based on absolute thresholds or more relative thresholds. They also hold for measures of resources that include not only cash and near-cash transfers net of taxes but also several measures of the value of public medical benefits.

Mom-net: Evaluation of an internet-facilitated cognitive behavioral intervention for low-income depressed mothers.

Science.gov (United States)

Sheeber, Lisa B; Feil, Edward G; Seeley, John R; Leve, Craig; Gau, Jeff M; Davis, Betsy; Sorensen, Erik; Allan, Steve

2017-04-01

Evaluate an Internet-facilitated cognitive-behavioral treatment intervention for depression, tailored to economically disadvantaged mothers of young children. Economically disadvantaged mothers (N = 266) of preschool aged children, who reported elevated levels of depressive symptoms, were randomized to either the 8-session, Internet-facilitated intervention (Mom-Net) or to Motivational Interviewing and Referral to Services (MIRS). Outcomes were measured using the Patient Health Questionnaire 9 (PHQ-9; Spitzer et al., 1999), the Structured Clinical Interview for Diagnostic and Statistical Manual for Mental Disorders-Fourth Edition-Text Revised (DSM-IV-TR) Axis I Disorders (SCID; First, Spitzer, Gibbon, & Williams, 2002), and the Hamilton Depression Rating Scale (HDRS; Hamilton, 1960). Relative to participants in the MIRS condition, participants in Mom-Net demonstrated significantly greater reduction in depression as indexed by self-report questionnaire (primary outcome), interviewer-rated symptoms, and diagnostic outcomes. Results suggest that the Mom-Net intervention is effective as a remotely delivered intervention for economically disadvantaged mothers. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

How Low-Income Children Use the Internet at Home

Science.gov (United States)

Jackson, Linda A.; von Eye, Alexander; Biocca, Frank; Barbatsis, Gretchen; Zhao, Yong; Fitzgerald, Hiram E.

2005-01-01

HomeNetToo is a longitudinal field study designed to examine home Internet use by low-income families in the United States. Participants were 140 children, mostly African American, whose Internet use was continuously and automatically recorded for one year. This article focuses on relationships between children's main computer activities, academic…

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...

Taxation of Wage Incomes in Terms of Tax Justice in Turkey

Directory of Open Access Journals (Sweden)

Hakan BAY

2017-12-01

Full Text Available While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.

Fresh Start, a postpartum weight loss intervention for diverse low-income women: design and methods for a randomized clinical trial

Directory of Open Access Journals (Sweden)

Milagros C. Rosal

2016-09-01

Full Text Available Abstract Background Overweight and obesity are prevalent among young women and are greater among minority and low-income women. The postpartum period is critical in women’s weight trajectories as many women do not lose their pregnancy weight, and others lose some and then plateau or experience weight gain. Excess weight puts women at greater risk of chronic disease and thus weight loss in the postpartum period may be key to the long-term health of young women. This paper describes the design and methods of a randomized clinical trial of Fresh Start, an innovative narrative-based group intervention aimed at promoting postpartum weight loss among low-income, diverse women. Methods/design Study participants were recruited from the five sites of the Women, Infants and Children (WIC program in central Massachusetts. Participants were English-speaking, age ≥ 18 years, 6 weeks to 6 months postpartum, with a body mass index (BMI ≥ 27 kg/m2. The Fresh Start postpartum weight loss intervention, adapted from the Diabetes Prevention Program (DPP in collaboration with WIC staff and clients, consisted of an 8-week group-based curriculum followed by nine monthly telephone calls. It included a narrative component (i.e., storytelling, group discussions, print materials and access to exercise facilities. The study is a two-arm randomized controlled trial. The control condition included print materials and access to exercise facilities. In-person assessments were conducted at baseline and at 6 and 12 months following the eight-week intervention phase. Discussion The Fresh Start intervention translated key elements of an evidence-based weight loss protocol into a format that is hypothesized to be relevant, acceptable and effective for the target audience of low-SES postpartum women. This novel intervention was developed in collaboration with WIC to be sustainable within the context of its clinics, which reach approximately 9 million individuals

Fort Hills Oil Sands Project No Net Loss Lake earthfill structure

Energy Technology Data Exchange (ETDEWEB)

Blakely, D.; Sawatsky, L. [Golder Associates Ltd., Calgary, AB (Canada); Wog, K.; Paz, S. [Alberta Environment, Edmonton, AB (Canada). Water Management Operations; Chernys, S. [Petro-Canada, Calgary, AB (Canada)

2007-07-01

The Fort Hills Oil Sands Project (FHOSP) is located north of Fort McMurray, Alberta. The Fort Hills Energy Corporation (FHEC) must compensate for fish habitat lost as a result of mine development that would disturb natural streams and lakes. FHEC planned to construct a fisheries compensation lake on the north end of its leased property, contained in part by an earthfill structure. Unlike most dam structures, the FHOSP No Net Loss Lake (NNLL) earthfill structure was planned solely for the creation of fisheries compensation habitat. Therefore, the NNLL earthfill structure must be designed with robust features that can handle any foreseeable environmental condition without failure, so that it may be accepted as a sustainable feature of the mine closure landscape. This paper discussed the design features of the NNLL earthfill structure. The paper presented information on the background of the project including regulatory criteria for the fisheries compensation habitat; fisheries compensation habitat location; and design criteria for the NNLL. The features of the NNLL earthfill structure were also discussed. In addition, the paper outlined the dam safety classification for earthfill structure and anticipated system performance. The proposed monitoring program and permanent closure plans were also discussed. It was concluded that the earthfill structure was designed with several features that would allow it to become a part of the closure landscape. These included a high width to height ratio, significant erosion protection, and an aggressive reclamation plan. These features will provide a sound basis for FHEC to apply for a reclamation certificate at the end of mine life. 3 refs., 3 tabs., 8 figs.

Economic inequality predicts biodiversity loss.

Directory of Open Access Journals (Sweden)

Gregory M Mikkelson

Full Text Available Human activity is causing high rates of biodiversity loss. Yet, surprisingly little is known about the extent to which socioeconomic factors exacerbate or ameliorate our impacts on biological diversity. One such factor, economic inequality, has been shown to affect public health, and has been linked to environmental problems in general. We tested how strongly economic inequality is related to biodiversity loss in particular. We found that among countries, and among US states, the number of species that are threatened or declining increases substantially with the Gini ratio of income inequality. At both levels of analysis, the connection between income inequality and biodiversity loss persists after controlling for biophysical conditions, human population size, and per capita GDP or income. Future research should explore potential mechanisms behind this equality-biodiversity relationship. Our results suggest that economic reforms would go hand in hand with, if not serving as a prerequisite for, effective conservation.

24 CFR 266.650 - Items deducted from total loss.

Science.gov (United States)

2010-04-01

... not limited to returned premiums from canceled insurance policies, interest on investments of reserve...) Any net income from the mortgaged property/project that the HFA received after the date of default. (e...

NOy production, ozone loss and changes in net radiative heating due to energetic particle precipitation in 2002-2010

Science.gov (United States)

Sinnhuber, Miriam; Berger, Uwe; Funke, Bernd; Nieder, Holger; Reddmann, Thomas; Stiller, Gabriele; Versick, Stefan; von Clarmann, Thomas; Maik Wissing, Jan

2018-01-01

winter, ranging from 10-50 % during solar maximum to 2-10 % during solar minimum. Ozone loss continues throughout polar summer after strong solar proton events in the Southern Hemisphere and after large sudden stratospheric warmings in the Northern Hemisphere. During mid-winter, the ozone loss causes a reduction of the infrared radiative cooling, i.e., a positive change of the net radiative heating (effective warming), in agreement with analyses of geomagnetic forcing in stratospheric temperatures which show a warming in the late winter upper stratosphere. In late winter and spring, the sign of the net radiative heating change turns to negative (effective cooling). This spring-time cooling lasts well into summer and continues until the following autumn after large solar proton events in the Southern Hemisphere, and after sudden stratospheric warmings in the Northern Hemisphere.

26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

Science.gov (United States)

2010-04-01

... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... parent's taxable income. Thus, the allocable parental tax is not computed with reference to unearned... same ratio to the total allocable parental tax as the child's net unearned income bears to the total...

Optimizing sampling design to deal with mist-net avoidance in Amazonian birds and bats.

Directory of Open Access Journals (Sweden)

João Tiago Marques

Full Text Available Mist netting is a widely used technique to sample bird and bat assemblages. However, captures often decline with time because animals learn and avoid the locations of nets. This avoidance or net shyness can substantially decrease sampling efficiency. We quantified the day-to-day decline in captures of Amazonian birds and bats with mist nets set at the same location for four consecutive days. We also evaluated how net avoidance influences the efficiency of surveys under different logistic scenarios using re-sampling techniques. Net avoidance caused substantial declines in bird and bat captures, although more accentuated in the latter. Most of the decline occurred between the first and second days of netting: 28% in birds and 47% in bats. Captures of commoner species were more affected. The numbers of species detected also declined. Moving nets daily to minimize the avoidance effect increased captures by 30% in birds and 70% in bats. However, moving the location of nets may cause a reduction in netting time and captures. When moving the nets caused the loss of one netting day it was no longer advantageous to move the nets frequently. In bird surveys that could even decrease the number of individuals captured and species detected. Net avoidance can greatly affect sampling efficiency but adjustments in survey design can minimize this. Whenever nets can be moved without losing netting time and the objective is to capture many individuals, they should be moved daily. If the main objective is to survey species present then nets should still be moved for bats, but not for birds. However, if relocating nets causes a significant loss of netting time, moving them to reduce effects of shyness will not improve sampling efficiency in either group. Overall, our findings can improve the design of mist netting sampling strategies in other tropical areas.

26 CFR 1.1331-1 - Recoveries in respect of war losses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Recoveries in respect of war losses. 1.1331-1... TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1331-1 Recoveries in respect of war losses. (a)(1) The amount of any recovery in respect of war loss property must be included in gross income to the...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Science.gov (United States)

2010-04-01

..., Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's net earnings from self-employment for taxable year which ends as a result of death. (a) General. In... earnings from self-employment includes the amount of his or her distributive share of partnership ordinary...

Opportunities for Prevention: Assessing Where Low-Income Patients Seek Care for Preventable Coronary Artery Disease.

Science.gov (United States)

Klaiman, Tamar A; Valdmanis, Vivian G; Bernet, Patrick; Moises, James

2015-10-01

The Affordable Care Act has many aspects that are aimed at improving health care for all Americans, including mandated insurance coverage for individuals, as well as required community health needs assessments (CHNAs), and reporting of investments in community benefit by nonprofit hospitals in order to maintain tax exemptions. Although millions of Americans have gained access to health insurance, many--often the most vulnerable--remain uninsured, and will continue to depend on hospital community benefits for care. Understanding where patients go for care can assist hospitals and communities to develop their CHNA and implementation plans in order to focus resources where the need for prevention is greatest. This study evaluated patient care-seeking behavior among patients with coronary artery disease (CAD) in Florida in 2008--analyzed in 2013--to assess whether low-income patients accessed specific safety net hospitals for treatment or received care from hospitals that were geographically closer to their residence. This study found evidence that low-income patients went to hospitals that treated more low-income patients, regardless of where they lived. The findings demonstrate that hospitals-especially public safety net hospitals with a tradition of treating low-income patients suffering from CAD-should focus prevention activities where low-income patients reside.

Labour Supply and the Incidence of Income Tax on Wages

DEFF Research Database (Denmark)

Bingley, Paul; Lanot, Gauthier

1999-01-01

worker to employer. Higher marginal tax rates are associated with increases in gross wages and earnings. A traditional estimate of the elasticity of labour supply with respect to the net wage, which assumes no shifting of the burden of income tax, is found to overstate incentive effects by a factor...

Energy performance of windows based on the net energy gain

DEFF Research Database (Denmark)

Svendsen, Svend; Kragh, Jesper; Laustsen, Jacob Birck

2005-01-01

The paper presents a new method to set up energy performance requirements and energy classes for windows of all dimensions and configurations. The net energy gain of windows is the solar gain minus the heat loss integrated over the heating season. The net energy gain can be calculated for one...... be expressed as a function of two parameters representing the energy performance and two parameters representing the geometry of the window. The two energy performance parameters are the net energy gain per area of the glazing unit and the sum of the heat losses through the frame and the assembly per length...... of the frame. The two geometry numbers are the area of the glazing unit relative to the window area and the length of the frame profiles relative to the window area. Requirements and classes for the energy performance of the window can be given by assigning values to the two energy performance parameters...

Effects of noise-induced hearing loss on parvalbumin and perineuronal net expression in the mouse primary auditory cortex.

Science.gov (United States)

Nguyen, Anna; Khaleel, Haroun M; Razak, Khaleel A

2017-07-01

Noise induced hearing loss is associated with increased excitability in the central auditory system but the cellular correlates of such changes remain to be characterized. Here we tested the hypothesis that noise-induced hearing loss causes deterioration of perineuronal nets (PNNs) in the auditory cortex of mice. PNNs are specialized extracellular matrix components that commonly enwrap cortical parvalbumin (PV) containing GABAergic interneurons. Compared to somatosensory and visual cortex, relatively less is known about PV/PNN expression patterns in the primary auditory cortex (A1). Whether changes to cortical PNNs follow acoustic trauma remains unclear. The first aim of this study was to characterize PV/PNN expression in A1 of adult mice. PNNs increase excitability of PV+ inhibitory neurons and confer protection to these neurons against oxidative stress. Decreased PV/PNN expression may therefore lead to a reduction in cortical inhibition. The second aim of this study was to examine PV/PNN expression in superficial (I-IV) and deep cortical layers (V-VI) following noise trauma. Exposing mice to loud noise caused an increase in hearing threshold that lasted at least 30 days. PV and PNN expression in A1 was analyzed at 1, 10 and 30 days following the exposure. No significant changes were observed in the density of PV+, PNN+, or PV/PNN co-localized cells following hearing loss. However, a significant layer- and cell type-specific decrease in PNN intensity was seen following hearing loss. Some changes were present even at 1 day following noise exposure. Attenuation of PNN may contribute to changes in excitability in cortex following noise trauma. The regulation of PNN may open up a temporal window for altered excitability in the adult brain that is then stabilized at a new and potentially pathological level such as in tinnitus. Copyright © 2017 Elsevier B.V. All rights reserved.

Hyperthyroidism is associated with work disability and loss of labour market income. A Danish register-based study in singletons and disease-discordant twin pairs.

Science.gov (United States)

Brandt, Frans; Thvilum, Marianne; Hegedüs, Laszlo; Brix, Thomas Heiberg

2015-11-01

To examine the risk of disability pension and changes in labour market income in patients with hyperthyroidism. From a 5% random sample of the Danish population and twins from the Danish Twin Registry we identified 1942 hyperthyroid singletons and 7768 non-hyperthyroid (matched 1:4) controls as well as 584 same-sex twin pairs discordant for hyperthyroidism. Singletons and twins were followed for a mean of 9 years (range 1-20). Cox regression analysis was used to examine the risk of disability pension and a difference-in-differences model was used to evaluate changes in labour market income. Hyperthyroid individuals had an increased risk of receiving disability pension: hazard ratio (HR) was 1.88, (95% CI: 1.57-2.24). Subdividing as to the cause of hyperthyroidism did not change this finding: Graves' disease (GD) HR was 1.51 (95% CI: 0.87-2.63) and toxic nodular goitre (TNG) HR was 2.10 (95% CI: 1.02-4.36). With respect to labour market income, the income of hyperthyroid individuals increased on average 1189 € less than their controls (Phyperthyroidism. Hyperthyroidism is associated with severe work disability as reflected by an 88% increased risk of receiving disability pension and a significant loss of labour market income. Similar results in monozygotic twins discordant for hyperthyroidism suggest that genetic confounding is unlikely. © 2015 European Society of Endocrinology.

26 CFR 1.996-2 - Ordering rules for losses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Ordering rules for losses. 1.996-2 Section 1.996-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-2 Ordering rules for losses. (a...

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.

7 CFR 3550.54 - Calculation of income and assets.

Science.gov (United States)

2010-01-01

... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... losses; and deferred periodic payments of supplemental security income and Social Security benefits received in a lump sum; (7) Any earned income tax credit; (8) Adoption assistance in excess of any amount...

Understanding Loss Deductions for Timber

Science.gov (United States)

John Greene; Michael Jacobson

1998-01-01

Forestland owners whose timber has been destroyed may be eligible to take a deduction for the loss on their federal income tax. The loss must be physical in nature and caused by an identifiable event or combination of events that has run its course. There are two types of losses from natural events. Casualty losses are sudden, unexpected, and unusual - as from a fire...

Annual measurements of gain and loss in aboveground carbon density

Science.gov (United States)

Baccini, A.; Walker, W. S.; Carvalho, L.; Farina, M.; Sulla-menashe, D. J.; Houghton, R. A.

2017-12-01

Tropical forests hold large stores of carbon, but their net carbon balance is uncertain. Land use and land-cover change (LULCC) are believed to release between 0.81 and 1.14 PgC yr-1, while intact native forests are thought to be a net carbon sink of approximately the same magnitude. Reducing the uncertainty of these estimates is not only fundamental to the advancement of carbon cycle science but is also of increasing relevance to national and international policies designed to reduce emissions from deforestation and forest degradation (e.g., REDD+). Contemporary approaches to estimating the net carbon balance of tropical forests rely on changes in forest area between two periods, typically derived from satellite data, together with information on average biomass density. These approaches tend to capture losses in biomass due to deforestation (i.e., wholesale stand removals) but are limited in their sensitivity to forest degradation (e.g., selective logging or single-tree removals), which can account for additional biomass losses on the order of 47-75% of deforestation. Furthermore, while satellite-based estimates of forest area loss have been used successfully to estimate associated carbon losses, few such analyses have endeavored to determine the rate of carbon sequestration in growing forests. Here we use 12 years (2003-2014) of pantropical satellite data to quantify net annual changes in the aboveground carbon density of woody vegetation (MgC ha-1yr-1), providing direct, measurement-based evidence that the world's tropical forests are a net carbon source of 425.2 ± 92.0 Tg C yr-1. This net release of carbon consists of losses of 861.7 ± 80.2 Tg C yr-1 and gains of -436.5 ± 31.0 Tg C yr-1 . Gains result from forest growth; losses result from reductions in forest area due to deforestation and from reductions in biomass density within standing forests (degradation), with the latter accounting for 68.9% of overall losses. Our findings advance previous research

Millennial Learners and Net-Savvy Teens? Examining Internet Use among Low-Income Students

Science.gov (United States)

Greenhow, Christine; Walker, J. D.; Kim, Seongdok

2010-01-01

This paper discusses access and use of information and communication technologies among urban high school students from low-income families, a topic of great interest to teacher educators, educational policymakers, and others concerned with digital literacy instruction. Recent reports from national digital learning initiatives have portrayed…

26 CFR 1.543-1 - Personal holding company income.

Science.gov (United States)

2010-04-01

..., franchises, and other like property. It does not, however, include rents. For rules relating to rents see... from futures transactions in commodities. Gross income and personal holding company income include the amount by which the gains exceed the losses from futures transactions in any commodity on or subject to...

The evolving role and care management approaches of safety-net Medicaid managed care plans.

Science.gov (United States)

Gusmano, Michael K; Sparer, Michael S; Brown, Lawrence D; Rowe, Catherine; Gray, Bradford

2002-12-01

This article provides new empirical data about the viability and the care management activities of Medicaid managed-care plans sponsored by provider organizations that serve Medicaid and other low-income populations. Using survey and case study methods, we studied these "safety-net" health plans in 1998 and 2000. Although the number of safety-net plans declined over this period, the surviving plans were larger and enjoying greater financial success than the plans we surveyed in 1998. We also found that, based on a partnership with providers, safety-net plans are moving toward more sophisticated efforts to manage the care of their enrollees. Our study suggests that, with supportive state policies, safety-net plans are capable of remaining viable. Contracting with safety-net plans may not be an efficient mechanism for enabling Medicaid recipients to "enter the mainstream of American health care," but it may provide states with an effective way to manage and coordinate the care of Medicaid recipients, while helping to maintain the health care safety-net for the uninsured.

Do healthcare tax credits help poor-health individuals on low incomes?

Science.gov (United States)

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

75 FR 53368 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Proposed...

Science.gov (United States)

2010-08-31

... of the Fixed Income Clearing Corporation's Default or Insolvency August 26, 2010. Pursuant to Section... netting of the Government Securities Division (``GSD'') in the event of FICC's default or insolvency. II...

A non-conventional isotope separation cascade without any mixing: net cascade

International Nuclear Information System (INIS)

Zeng Shi; Jiang Dongjun; Ying Zhengen

2012-01-01

A component has different concentrations in the incoming flows at a confluent point in all existing isotope separations cascades for multi-component isotope separation and mixing is inevitable, which results in deterioration of separation performance of the separation cascade. However, realization of no-mixing at a confluent point is impossible with a conventional cascade. A non-conventional isotope separation cascade, net cascade, is found to be able to realize no mixings for all components at confluent points, and its concept is further developed here. No-mixing is fulfilled by requiring symmetrical separation of two specified key components at every stage, and the procedure of realizing no-mixing is presented in detail. Some properties of net cascade are investigated preliminarily, and the results demonstrated the no-mixing property is indeed realized. Net cascade is the only separation cascade that so far possesses the no-mixing property. (authors)

17 CFR 210.12-22 - Investments in and advances to affiliates and income thereon.

Science.gov (United States)

2010-04-01

...—principal amount of bonds, notes and other indebtedness 2 Column C—Cost of each item 3,4 Column D—Amount at... (2)—Other Column F—Amount of equity in net profit and loss for the period 7 1 (a) The required... controlled companies. The equity in the net profit and loss of each person required to be listed separately...

Agency costs and income taxation

Directory of Open Access Journals (Sweden)

Ulrich Schmidt

2012-03-01

Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

Income situation of households as a social status indicator

Directory of Open Access Journals (Sweden)

Jana Stávková

2013-01-01

Full Text Available The net financial income of households plays a crucial role in assessing their living standard. It determines of which social class they are members and, thus, their social status as well. In order to monitor their income situation, this paper uses survey data of the European Union Statistics on Income and Living Conditions (EU SILC. An abundance of identification data, such as economic activity, industrial classification or sector of economic activity, level of education, age, number of household members, place of residence, household type and others, makes it possible to identify factors that demonstrably influence the household income level. On this basis, it is possible not only to determine the commonly available social class definitions using income intervals, but also to identify specific causes affecting household income and, thus, link a particular household to a given social class. The goal of this article is to establish which factors influence the income level of households. The authors of this paper focused on four factors: social group membership, occupation classified according to the national economy sectors, the highest level of education attained by the household leader and their age. To analyse the influence of selected factors including their interaction and impact on the income situation of households, the authors applied the method of analysing variance between groups (ANOVA using STATA statistical software. The Scheffe’s method of contrasts was used to determine specific differences between factor levels.

26 CFR 1.1402(f)-1 - Computation of partner's net earnings from self-employment for taxable year which ends as result...

Science.gov (United States)

2010-04-01

... TAXES Tax on Self-Employment Income § 1.1402(f)-1 Computation of partner's net earnings from self...—(1) In general. The rules for the computation of a partner's net earnings from self-employment are... self-employment computed under such rules for the last taxable year of a deceased partner, if a partner...

Break-even analysis revisited: the need to adjust for profitability, the collection rate and autonomous income.

Science.gov (United States)

Broyles, R W; Narine, L; Khaliq, A

2003-08-01

This paper modifies traditional break-even analysis and develops a model that reflects the influence of variation in payer mix, the collection rate, profitability and autonomous income on the desired volume alternative. The augmented model indicates that a failure to adjust for uncollectibles and the net surplus results in a systematic understatement of the desired volume alternative. Conversely, a failure to adjust for autonomous income derived from the operation of cafeterias, gift shops or an organization's investment in marketable securities produces an overstatement of the desired volume. In addition, this paper uses Microsoft Excel to develop a spreadsheet that constructs a pro forma income statement, expressed in terms of the contribution margin. The spreadsheet also relies on the percentage of sales or revenue approach to prepare a balance sheet from which indicators of fiscal performance are calculated. Hence, the analysis enables the organization to perform a sensitivity analysis of potential changes in the desired volume, the operating margin, the current ratio, the debt: equity ratio and the amount of cash derived from operations that are associated with expected variation in payer mix, the collection rate, grouped by payer, the net surplus and autonomous income.

Risk Exposure and Net Flow in Investment Funds: Do Shareholders Monitor Asset Allocation?

Directory of Open Access Journals (Sweden)

Rafael Felipe Schiozer

2014-03-01

Full Text Available This study investigates the impact of asset allocation on the net flow of fixed income funds in the Brazilian market, by exploiting the exogenous variation in the risk perception of bank liabilities (CDs caused by the financial turmoil that followed Lehman Brothers’ demise in September 2008. The central hypothesis is that the exposure to assets negatively affected by the crisis impacts negatively the fund’s net flow. We find that, for mutual funds, the larger proportion of assets negatively affected by the crisis the larger the net outflow of resources, indicating that shareholders monitor asset allocation and exert disciplining power on fund managers by withdrawing their resources. In exclusive (fundos exclusivos, i.e., funds with a single shareholder, for which the shareholder is presumed to exert more influence on asset reallocation, we find no significant relationship between the exposure to assets negatively affected by the crisis and net flows.

Africa's largest long-lasting insecticide-treated net producer: lessons from A to Z Textiles.

Science.gov (United States)

Masum, Hassan; Shah, Ronak; Schroeder, Karl; Daar, Abdallah S; Singer, Peter A

2010-12-13

Field trials have demonstrated the efficacy of insecticide-treated nets, and the WHO has recently endorsed a shift toward Long-Lasting Insecticide Treated nets (LLINs) due to factors such as reduced distribution costs. However, the need for LLINs poses several challenges. Is it possible to manufacture LLINs in large quantities in the African continent, where malaria is most endemic? When production is located in low-income countries, what role is played by local funding and employment, scaling up manufacturing, and partnerships? What factors influence availability and pricing? A case study of A to Z Textiles was undertaken to answer the question of how large-scale production of LLINs can occur in a low income setting. One of the largest sources of bed nets for Africa, A to Z Textiles is Africa-based, and its Tanzanian operations have a production capacity of 30 million LLINs per year, along with full WHO recommendation for its nets. Our analysis is based on semi-structured interviews with key informants familiar with A to Z, site visits in Tanzania, and literature reviews.This paper discusses the history and current status of A to Z Textiles, identifies the factors that led to its success, and suggests policy considerations that could support similar initiatives in the future. Local funding, scaling up manufacturing, technology transfer, and partnerships all played important roles in A to Z's ascent, as did perceived benefits of local employment and capacity-building. Regulatory issues and procurement rules acted as barriers. A to Z cost-effectively manufactures high-quality LLINs where malaria is most endemic. With a production capacity of 30 million LLINs per year, and full WHOPES (WHO Pesticide Evaluation Scheme) certification, A to Z Textiles demonstrates how key health goods can be successfully produced in the low-income countries that use them. Its example may be instructive and of high interest to readers in the malaria community, especially in developing

26 CFR 1.165-1 - Losses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Losses. 1.165-1 Section 1.165-1 Internal Revenue... (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-1 Losses. (a) Allowance of deduction. Section 165(a) provides that, in computing taxable income under section 63, any loss actually sustained...

Spectral estimates of net radiation and soil heat flux

International Nuclear Information System (INIS)

Daughtry, C.S.T.; Kustas, W.P.; Moran, M.S.; Pinter, P.J. Jr.; Jackson, R.D.; Brown, P.W.; Nichols, W.D.; Gay, L.W.

1990-01-01

Conventional methods of measuring surface energy balance are point measurements and represent only a small area. Remote sensing offers a potential means of measuring outgoing fluxes over large areas at the spatial resolution of the sensor. The objective of this study was to estimate net radiation (Rn) and soil heat flux (G) using remotely sensed multispectral data acquired from an aircraft over large agricultural fields. Ground-based instruments measured Rn and G at nine locations along the flight lines. Incoming fluxes were also measured by ground-based instruments. Outgoing fluxes were estimated using remotely sensed data. Remote Rn, estimated as the algebraic sum of incoming and outgoing fluxes, slightly underestimated Rn measured by the ground-based net radiometers. The mean absolute errors for remote Rn minus measured Rn were less than 7%. Remote G, estimated as a function of a spectral vegetation index and remote Rn, slightly overestimated measured G; however, the mean absolute error for remote G was 13%. Some of the differences between measured and remote values of Rn and G are associated with differences in instrument designs and measurement techniques. The root mean square error for available energy (Rn - G) was 12%. Thus, methods using both ground-based and remotely sensed data can provide reliable estimates of the available energy which can be partitioned into sensible and latent heat under non advective conditions

26 CFR 1.381(c)(3)-1 - Capital loss carryovers.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Capital loss carryovers. 1.381(c)(3)-1 Section 1.381(c)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(3)-1 Capital loss carryovers. (a...

Loss of Chromosome 18 in Neuroendocrine Tumors of the Small Intestine: The Enigma Remains.

Science.gov (United States)

Nieser, Maike; Henopp, Tobias; Brix, Joachim; Stoß, Laura; Sitek, Barbara; Naboulsi, Wael; Anlauf, Martin; Schlitter, Anna M; Klöppel, Günter; Gress, Thomas; Moll, Roland; Bartsch, Detlef K; Heverhagen, Anna E; Knoefel, Wolfram T; Kaemmerer, Daniel; Haybaeck, Johannes; Fend, Falko; Sperveslage, Jan; Sipos, Bence

2017-01-01

Neuroendocrine tumors of the small intestine (SI-NETs) exhibit an increasing incidence and high mortality rate. Until now, no fundamental molecular event has been linked to the tumorigenesis and progression of these tumors. Only the loss of chromosome 18 (Chr18) has been shown in up to two thirds of SI-NETs, whereby the significance of this alteration is still not understood. We therefore performed the first comprehensive study to identify Chr18-related events at the genetic, epigenetic and gene/protein expression levels. We did expression analysis of all seven putative Chr18-related tumor suppressors by quantitative real-time PCR (qRT-PCR), Western blot and immunohistochemistry. Next-generation exome sequencing and SNP array analysis were performed with five SI-NETs with (partial) loss of Chr18. Finally, we analyzed all microRNAs (miRNAs) located on Chr18 by qRT-PCR, comparing Chr18+/- and Chr18+/+ SI-NETs. Only DCC (deleted in colorectal cancer) revealed loss of/greatly reduced expression in 6/21 cases (29%). No relevant loss of SMAD2, SMAD4, elongin A3 and CABLES was detected. PMAIP1 and maspin were absent at the protein level. Next-generation sequencing did not reveal relevant recurrent somatic mutations on Chr18 either in an exploratory cohort of five SI-NETs, or in a validation cohort (n = 30). SNP array analysis showed no additional losses. The quantitative analysis of all 27 Chr18-related miRNAs revealed no difference in expression between Chr18+/- and Chr18+/+ SI-NETs. DCC seems to be the only Chr18-related tumor suppressor affected by the monoallelic loss of Chr18 resulting in a loss of DCC protein expression in one third of SI-NETs. No additional genetic or epigenetic alterations were present on Chr18. © 2016 S. Karger AG, Basel.

The effect of migration on income growth and convergence: Meta-analytic evidence

NARCIS (Netherlands)

Ozgen, C.; Nijkamp, P.; Poot, H.J.

2010-01-01

We compare a set of econometric studies that measure the effect of net internal migration in neoclassical models of long-run real income convergence and derive 67 comparable effect sizes. The precision-weighted estimate of beta convergence is about 2.7 per cent. An increase of one percentage point

Aquaponics Cultivation of Ipome Aquatica and the Peasant Financial Income of Cirata Cistern

Directory of Open Access Journals (Sweden)

Abel Gandhy

2016-08-01

Full Text Available The research paper analyzes the financial income of a poor community living around the Cirata cistern, in West Java, Indonesia, before and after the community employed the aquaponics strategy of planting ipomoea aquatica. Data are gathered from observation, interviews and statistical analysis of the incomes of community members. In addition, analysis of the data applies Net Present Value (NPV, Internal Rate of Return (IRR, and Payback Period (PP. The findings clearly demonstrate an increased annual income of more than 1.117.296 rupiah among those community members using the aquaponics strategy. Once the community has adjusted to professionally implementing this aquaponics strategy, it would be practically useful to invite investors to invest their capital to develop this area.   Keywords: aquaponics, financial income, West Java, internal rate of return, payback period

Relationship of in-coming radiation with photosynthetically active, infra-red and net radiations in Brassica species and rocket salad (Eruca sativa)

International Nuclear Information System (INIS)

Nandwal, A.S.; Kuhad, M.S.

1989-01-01

Marked variation was observed among genotypes when the data for in-coming solar radiation were monitored horizontally. The regression equation for in-coming solar radiation versus photosynthetically active radiation and incoming solar radiation versus in-coming infra red radiation indicated linear relationship

NOy production, ozone loss and changes in net radiative heating due to energetic particle precipitation in 2002–2010

Directory of Open Access Journals (Sweden)

M. Sinnhuber

2018-01-01

the models in nearly every polar winter, ranging from 10–50 % during solar maximum to 2–10 % during solar minimum. Ozone loss continues throughout polar summer after strong solar proton events in the Southern Hemisphere and after large sudden stratospheric warmings in the Northern Hemisphere. During mid-winter, the ozone loss causes a reduction of the infrared radiative cooling, i.e., a positive change of the net radiative heating (effective warming, in agreement with analyses of geomagnetic forcing in stratospheric temperatures which show a warming in the late winter upper stratosphere. In late winter and spring, the sign of the net radiative heating change turns to negative (effective cooling. This spring-time cooling lasts well into summer and continues until the following autumn after large solar proton events in the Southern Hemisphere, and after sudden stratospheric warmings in the Northern Hemisphere.

The effects of audit quality on the value relevance of other comprehensive incomes

Directory of Open Access Journals (Sweden)

Levinska Primavera

2015-06-01

Full Text Available Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts. Beside, another comprehensive income despite of its equal role to net income also re-quires a deep concern. This research uses financial industry data in Indonesia Capital Market for 2011-2012 under panel method and also cross-section method as the addi-tional analysis. This research assesses the effect of audit quality on value relevance of other comprehensive income regarding subjectivity embedded in other comprehensive income components. These components are determined through fair value aspects, which eventually lead to management discretion in measuring other comprehensive income components. Subjective components of other comprehensive incomes consist of foreign exchange translation (forex, revaluation in fixed assets (rev, minimum pension liability adjustment (pen, and available-for-sale securities adjustment (sec. The audit quality is believed as a mechanism which can increase the value relevance of subjective of other comprehensive income components. On the other hand, when as-sessing the value relevance of other comprehensive income components both indivi-dually and in aggregate, it is encouraged by inconsistency of previous research results.

26 CFR 1.382-7 - Built-in gains and losses. [Reserved

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Built-in gains and losses. [Reserved] 1.382-7 Section 1.382-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-7 Built-in gains and losses. [Reserved] ...

Income inequality and the business cycle

Directory of Open Access Journals (Sweden)

Shahee Mostafa

2015-01-01

Full Text Available This paper first examines the relationship between ordinary least squares estimators of consumption and investment for 36 selected countries with their respective Gini indices. The analysis shows that income inequality is consistent with a smaller estimator of consumption and a greater estimator of investment. Second, the cycles of GDP, consumption and investment are dated separately to determine how the deepness and duration of cycles of those variables are correlated with the Gini indices of countries. The results show that income inequality leads to a deeper and longer decline of GDP, which causes a greater cumulative income loss of GDP during recession, and a somewhat faster speed of recovery during expansion. Likewise, the result of a correlation between Gini indices and the number of cycles in consumption, investment and GDP indicate that income inequality is associated with a greater number of cycles in consumption and GDP and a lower number of cycles in investment.

26 CFR 1.165-10 - Wagering losses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Wagering losses. 1.165-10 Section 1.165-10...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-10 Wagering losses. Losses sustained during the taxable year on wagering transactions shall be allowed as a deduction but...

INCOME AND WELFARE INDICATORS OF SLOVENIAN LIVESTOCK PRODUCTION IN VIEW OF FUTURE ACCESION TO THE EU

Directory of Open Access Journals (Sweden)

Stane Kavčič

2000-06-01

Full Text Available Slovenian livestock production is facing different agricultural policy and economic environment as is the case in EU. Despite modest reforms of national agricultural policy it is still incomparable with common market organisations of CAP. Different levels of market-price support for major livestock commodities is another aggravating circumstance for efficient adjustment. Therefore different policy measures have to be taken into account simultaneously for policy relevant analysis (income effects, welfare efficiency. Applying APAS-PAM agricultural sector model for Slovenian agriculture the most important income and welfare effects of Slovenian EU accession on producers, consumers and taxpayers as well as net welfare effects for baseline and three accession scenarios have been simulated. Results obtained show potential improvement of incomes in dairy farming and cattle fattening only for most optimistic accession scenario (complete adoption of Agenda 2000 CAP, while deterioration is foreseen in pig and poultry farming irrespective of accession conditions. Producer surplus indicates similar trends, while consumers are expected to be beneficiaries due to lower market-price support. Main part of producer income support burden will be transferred to taxpayers. Irrespective of accession scenario net welfare effects for pork and poultry are favourable, while opposite could happen in milk and beef sectors.

18 CFR 367.4212 - Account 421.2, Loss on disposition of property.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4212 Account 421.2..., exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and...

Determinants and Consequences of Non-Interest Income Diversification of Commercial Banks in OECD Countries

Directory of Open Access Journals (Sweden)

Joon-Ho Hahm

2008-06-01

Full Text Available This paper studies determinants and consequences of theThis paper studies determinants and consequences of the changing income structure of commercial banks in the era of financial conglomeration. Utilizing a dataset of 662 relatively large commercial banks in 29 OECD countries from 1992 to 2006, we find that banks with relatively large asset sizes, low net interest margins, high impaired loan ratios, and high cost-income ratios tend to exhibit higher non-interest income shares. As for macroeconomic factors, banks in countries with slow economic growth, a stable inflation environment, and well- developed stock markets tend to show higher non-interest income shares. Second, we investigate the consequences of non-interest income expansion on bank profitability and risks. While the positive effects on profit and capital adequacy seem to become weaker under the consideration of macroeconomic factors and endogeneity problems, the adverse impact on profit variability remains robust. Overall, these findings suggest that expanding toward non-interest income may not produce desired income diversification effects, and it does not necessarily imply a shift toward superior return-risk frontiers.

Multiple Sclerosis impact on employment and income in New Zealand.

Science.gov (United States)

Pearson, J F; Alla, S; Clarke, G; Mason, D F; Anderson, T; Richardson, A; Miller, D H; Sabel, C E; Abernethy, D A; Willoughby, E W; Taylor, B V

2017-09-01

We investigated the demographic, social and clinical characteristics associated with employment status and income for people with multiple sclerosis (MS) in New Zealand (NZ). The NZ National MS Prevalence study included all persons resident in NZ on census day 2006 diagnosed with MS (96.7% coverage). Factors associated with employment and income status among the working age population (25-64 years) were identified by linear regression. Over 90% of working age people with MS (n=1727) had a work history, but 54% were not working. Work loss occurred early in the disease course, and at low disability (Pincome than the NZ population (Pincome for MS females and about half the additional income for MS males (Pincome early in the disease course, and at low levels of disability, however, unemployment is not entirely accounted for by clinical, social and demographic factors. These findings suggest social supports should be explored early in the disease course to reduce loss of income and unemployment for people with MS. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

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.

Evaluation on Optimal Scale of Rural Fixed-asset Investment-Based on Microcosmic Perspective of Farmers’ Income Increase

Institute of Scientific and Technical Information of China (English)

Jinqian; DENG; Kangkang; SHAN; Yan; ZHANG

2014-01-01

The rural fundamental and productive fixed-asset investment not only makes active influence on the changes of farmers’ operational,wages and property income,but it also has an optimal scale range for farmers’ income increase. From the perspective of farmers’ income increase,this article evaluates the optimal scale of rural fixed-asset investment by setting up model with statistic data,and the results show that the optimal scale of per capita rural fixed-asset investment is 76. 35% of per capita net income of rural residents,which has been reached in China in 2009. Therefore,compared with the adding of rural fixed-asset investment,a better income increase effect can be achieved through the adjustment of rural fixed-asset investment structure.

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

18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

Science.gov (United States)

2010-04-01

..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091). ...

Dissolved carbon leaching from soil is a crucial component of the net ecosystem carbon balance

DEFF Research Database (Denmark)

Kindler, Reimo; Siemens, Jan; Kaiser, Klaus

2011-01-01

ecosystem exchange (NEE) plus carbon inputs with fertilization minus carbon removal with harvest. Carbon leaching increased the net losses from cropland soils by 24–105% (median: 25%). For the majority of forest sites, leaching hardly affected actual net ecosystem carbon balances because of the small...... solubility of CO2 in acidic forest soil solutions and large NEE. Leaching of CH4 proved to be insignificant compared with other fluxes of carbon. Overall, our results show that leaching losses are particularly important for the carbon balance of agricultural systems....

Implications of new accounting rules for income taxes.

Science.gov (United States)

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

26 CFR 1.846-2 - Election by taxpayer to use its own historical loss payment pattern.

Science.gov (United States)

2010-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.846-2... timely filed Federal income tax return for the determination year to discount unpaid losses using its own...) Anti-abuse rule. To prevent avoidance of the requirement that the election to use historical loss...

75 FR 62899 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

Science.gov (United States)

2010-10-13

... criteria specified in the Financial Accounting Standards Board's Interpretation No. 39, Offsetting of... Clarity With Respect to the Close Out Netting of the Government Securities Division in the Event of the Fixed Income Clearing Corporation's Default or Insolvency October 5, 2010. I. Introduction On August 12...

Income inequality and population health: an analysis of panel data for 21 developed countries, 1975-2006.

Science.gov (United States)

Torre, Roberta; Myrskylä, Mikko

2014-03-01

The relative income-health hypothesis postulates that income distribution is an important determinant of population health, but the age and sex patterns of this association are not well known. We tested the relative income-health hypothesis using panel data collected for 21 developed countries over 30 years. Net of trends in gross domestic product per head and unobserved period and country factors, income inequality measured by the Gini index is positively associated with the mortality of males and females at ages 1-14 and 15-49, and with the mortality of females at ages 65-89 albeit less strongly than for the younger age groups. These findings suggest that policies to decrease income inequality may improve health, especially that of children and young-to-middle-aged men and women. The mechanisms behind the income inequality-mortality association remain unknown and should be the focus of future research.

Africa's largest long-lasting insecticide-treated net producer: lessons from A to Z Textiles

Directory of Open Access Journals (Sweden)

Daar Abdallah S

2010-12-01

Full Text Available Abstract Background Field trials have demonstrated the efficacy of insecticide-treated nets, and the WHO has recently endorsed a shift toward Long-Lasting Insecticide Treated nets (LLINs due to factors such as reduced distribution costs. However, the need for LLINs poses several challenges. Is it possible to manufacture LLINs in large quantities in the African continent, where malaria is most endemic? When production is located in low-income countries, what role is played by local funding and employment, scaling up manufacturing, and partnerships? What factors influence availability and pricing? Discussion A case study of A to Z Textiles was undertaken to answer the question of how large-scale production of LLINs can occur in a low income setting. One of the largest sources of bed nets for Africa, A to Z Textiles is Africa-based, and its Tanzanian operations have a production capacity of 30 million LLINs per year, along with full WHO recommendation for its nets. Our analysis is based on semi-structured interviews with key informants familiar with A to Z, site visits in Tanzania, and literature reviews. This paper discusses the history and current status of A to Z Textiles, identifies the factors that led to its success, and suggests policy considerations that could support similar initiatives in the future. Local funding, scaling up manufacturing, technology transfer, and partnerships all played important roles in A to Z’s ascent, as did perceived benefits of local employment and capacity-building. Regulatory issues and procurement rules acted as barriers. A to Z cost-effectively manufactures high-quality LLINs where malaria is most endemic. Summary With a production capacity of 30 million LLINs per year, and full WHOPES (WHO Pesticide Evaluation Scheme certification, A to Z Textiles demonstrates how key health goods can be successfully produced in the low-income countries that use them. Its example may be instructive and of high interest to

Boron Application Improves Growth, Yield and Net Economic Return of Rice

Directory of Open Access Journals (Sweden)

Mubshar HUSSAIN

2012-09-01

Full Text Available A field trial was conducted to evaluate the role of boron (B application at different growth stages in improving the growth, yield and net economic return of rice at farmer's fields during summer season, 2009. Boron was soil applied (1.5 kg/hm2 at the transplanting, tillering, flowering and grain formation stages of rice; foliar applied (1.5% B solution at the tillering, flowering and grain formation stages of rice, and dipped seedling roots in 1.5% B solution before transplanting; while control plots did not apply any B. Boron application (except dipping of seedling roots in B solution, which caused toxicity and reduced the number of tillers and straw yield than control substantially improved the rice growth and yield. However, soil application was better in improving the number of grains per panicle, 1000-grain weight, grain yield, harvest index, net economic income and ratio of benefit to cost compared with the rest of treatments. Overall, for improving rice performance and maximizing the net economic returns, B might be applied as soil application at flowering.

Postharvest Losses in Africa: Analytical Review and Synthesis ...

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

Across Africa, postharvest losses along the food chain from farm to fork jeopardize the food security of resource-poor farmers. Reducing postharvest losses can help increase food availability and improve access to food, nutritional quality, food safety, and farmers' incomes. Data on postharvest losses is in short supply.

Capital income taxation in a growing open economy

DEFF Research Database (Denmark)

Nielsen, Søren Bo; Sørensen, Peter Birch

1991-01-01

The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...... of a (low) corporate income tax will not affect consumption in the long run, but will simply lead to a replacement of shares by foreign financial assets in household portfolios. It is also found that an anticipated investment tax credit can have and that an anticipated dividend tax will have contractionary...... effects on investment before they are introduced. Moreover, it is shown that while an unanticipated dividend tax is neutral with respect to investment, it will have real effects on consumption and net foreign assets in a growing economy...

26 CFR 1.382-7T - Built-in gains and losses (temporary).

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Built-in gains and losses (temporary). 1.382-7T Section 1.382-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-7T Built-in gains and losses...

Incoming Shortwave Fluxes at the Surface--A Comparison of GCM Results with Observations.

Science.gov (United States)

Garratt, J. R.

1994-01-01

Evidence is presented that the exam surface net radiation calculated in general circulation models at continental surfaces is mostly due to excess incoming shortwave fluxes. Based on long-term observations from 22 worldwide inland stations and results from four general circulation models the overestimate in models of 20% (11 W m2) in net radiation on an annual basis compares with 6% (9 W m2) for shortwave fluxes for the same 22 locations, or 9% (18 W m2) for a larger set of 93 stations (71 having shortwave fluxes only). For annual fluxes, these differences appear to be significant.

Income, Wealth and Consumption of Cross-Border Commuters to Luxembourg

OpenAIRE

Thomas Y. Mathä; Alessandro Porpiglia; Michael Ziegelmeyer

2012-01-01

Exceeding 40% of domestic employment cross-border commuters are extremely important to Luxembourg's economy and labour market in general. This paper presents unique information on their income, wealth and consumption using representative survey data from cross-border commuter households to Luxembourg. The estimated average total net wealth of cross-border commuter households is about EUR 240,000, which falls substantially short of comparable estimates for Luxembourg resident households exceed...

GOLD NETTING TO STRENGTHEN FINANCIAL SYSTEM STABILITY

Directory of Open Access Journals (Sweden)

Ahamed Kameel Mydin Meera

2017-08-01

Full Text Available Economic and financial crises seem to occur with increased frequency. Indeed now most countries, including several advanced economies like the US, Europe and Japan, are in serious economic recession. Employment and business opportunities have been much dampened. Inflation seems to be soaring globally and nations are witnessing widening gaps in income and wealth distribution. Many of these advanced economies are also facing shrinking population sizes that translate into aging problems and labor shortages. On top of those, there are environmental issues, including global warming. All these, in turn, have caused regional and global political conflicts and turmoil. The Arab Spring and the sovereign debt problems faced by some European countries like Greece are examples of this. Sustainability of economics and environment is thus of paramount concern of today. This paper considers those problems and suggests Interest-free Gold-based Electronic Netting System (IGENS as an effective way of injecting liquidity into the economy, practically free, that can spur business and employment while bringing about structural stability, inflation checked with both economic and environmental sustainability. Netting or muqassah is a transaction allowed in shari’ah and is practiced worldwide in different forms. Examples include the highly successful WIR Bank of Switzerland, various Local Exchange Trading Schemes (LETS and Bilateral and Multilateral Payment Arrangements between central banks.   Keywords:  Global crisis, Payment system, Gold, Netting, Muqassah, Liquidity, Sustainability, Financial system stability JEL Classification: E40, E42, E51

The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption.

OpenAIRE

Picciotto, Salomone

2007-01-01

For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax capacity has been restricted which has weakened their governance. However, the income tax has been damaged by the loss of social solidarity with the growth of income inequalities, and the increasing difficulty of taxing income from capital. The ...

Trends in income inequality, pro-poor income growth and income mobility

OpenAIRE

Jenkins, Stephen P.; Van Kerm, Philippe

2003-01-01

We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for ?the poor? to have fared badly relatively to ?the rich? in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germa...

Effect of photo-selective nettings on post-harvest quality and bioactive compounds in selected tomato cultivars.

Science.gov (United States)

Selahle, Maphoko Kamogelo; Sivakumar, Dharini; Soundy, Puffy

2014-08-01

Photo-selective coloured netting is referred to as a 'new agro-technological' concept adopted to manipulate light quality changes that can induce favourable responses in plants. Tomato (Solanum lycopersicum L.) cultivars AlvaV, Irit and SCX 248 grown under the black net (commercial net, 25% shading) showed higher weight loss, loss of firmness, ascorbic acid content and decline in the ratio of soluble solids content/titrable acidity during post-harvest storage (low-temperature storage at 10°C and 90% relative humidity for 21 days followed by market shelf conditions at 25°C for 2 days). During post-harvest storage, lycopene, β-carotene, total phenolic content and antioxidant scavenging activity were higher in cvs AlfaV and Irit grown under the black or pearl nets. However, the β-carotene, total phenolic content and antioxidant scavenging activity were higher in SCX 248 grown under the red net during post-harvest storage. Cultivar AlfaV grown under the red and pearl nets had a higher number of odour active aroma compounds during post-harvest storage. Panellists preferred cv. AlfaV grown under the pearl nets after storage based on taste, overall appearance and firm textured fruits. Pearl photo-selective nets retained the overall fruit quality and bioactive components in cvs AlfaV and Irit during post-harvest storage. Red photo-selective nets, however, showed greater influence on retention of overall fruit quality and bioactive compounds in cv. SCX 248 during post-harvest storage. © 2013 Society of Chemical Industry.

Effects of fisheries closures and gear restrictions on fishing income in a Kenyan coral reef.

Science.gov (United States)

McClanahan, Timothy R

2010-12-01

The adoption of fisheries closures and gear restrictions in the conservation of coral reefs may be limited by poor understanding of the economic profitability of competing economic uses of marine resources. Over the past 12 years, I evaluated the effects of gear regulation and fisheries closures on per person and per area incomes from fishing in coral reefs of Kenya. In two of my study areas, the use of small-meshed beach seines was stopped after 6 years; one of these areas was next to a fishery closure. In my third study area, fishing was unregulated. Fishing yields on per capita daily wet weight basis were 20% higher after seine-net fishing was stopped. The per person daily fishing income adjacent to the closed areas was 14 and 22% higher than the fishing income at areas with only gear restrictions before and after the seine-net restriction, respectively. Incomes differed because larger fish were captured next to the closed area and the price per weight (kilograms) increased as fish size increased and because catches adjacent to the closure contained fish species of higher market value. Per capita incomes were 41 and 135% higher for those who fished in gear-restricted areas and near-closed areas, respectively, compared with those who fished areas with no restrictions. On a per unit area basis (square kilometers), differences in fishing income among the three areas were not large because fishing effort increased as the number of restrictions decreased. Changes in catch were, however, larger and often in the opposite direction expected from changes in effort alone. For example, effort declined 21% but nominal profits per square kilometer (not accounting for inflation) increased 29% near the area with gear restrictions. Gear restrictions also reduced the cost of fishing and increased the proportion of self-employed fishers. © 2010 Society for Conservation Biology.

Psychological and social consequences among mothers suffering from perinatal loss: perspective from a low income country.

Science.gov (United States)

Gausia, Kaniz; Moran, Allisyn C; Ali, Mohammed; Ryder, David; Fisher, Colleen; Koblinsky, Marge

2011-06-09

In developed countries, perinatal death is known to cause major emotional and social effects on mothers. However, little is known about these effects in low income countries which bear the brunt of perinatal mortality burden. This paper reports the impact of perinatal death on psychological status and social consequences among mothers in a rural area of Bangladesh. A total of 476 women including 122 women with perinatal deaths were assessed with the Edinburgh Postnatal Depression Scale (EPDS-B) at 6 weeks and 6 months postpartum, and followed up for negative social consequences at 6 months postpartum. Trained female interviewers carried out structured interviews at women's home. Overall 43% (95% CI: 33.7-51.8%) of women with a perinatal loss at 6 weeks postpartum were depressed compared to 17% (95% CI: 13.7-21.9%) with healthy babies (p = death to experience negative psychological and social consequences. There is an urgent need to develop appropriate mental health care services for mothers with perinatal deaths in Bangladesh, including interventions to develop positive family support.

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

International Nuclear Information System (INIS)

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

2012-01-01

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

Could affordable daycare be the key to unlocking women's earning ...

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

Balancing childcare and income generation is a problem faced by mothers around the ... couldn't find enough time to take care of the infant and keep pace at work. ... there are few safety nets, and the loss of an income can easily push a family ...

Petri nets and fault diagnosis in nuclear reactors

International Nuclear Information System (INIS)

Jalel, N.A.; Nicholson, H.

1990-11-01

The possibility of applying Petri nets (Pns) as a modelling tool to represent any fault or accident that might occur in the Loss Of Fluid Test (LOFT) reactor, small scale pressurised water reactor, is discussed and analysed. Pns are developed to assist the nuclear reactor operator in identifying any fault or alarm that might arise in the power station. (author)

75 FR 75884 - Regulations Regarding Income-Related Monthly Adjustment Amounts to Medicare Beneficiaries...

Science.gov (United States)

2010-12-07

... result of the ordinary risk of investment. Examples of the type of property loss include, but are not... loss of investment property as a result of fraud or theft due to a criminal act by a third party; You... stoppage; You or your spouse experiences a loss of income-producing property, provided the loss is not at...

Net present biodiversity value and the design of biodiversity offsets.

Science.gov (United States)

Overton, Jacob McC; Stephens, R T Theo; Ferrier, Simon

2013-02-01

There is an urgent need to develop sound theory and practice for biodiversity offsets to provide a better basis for offset multipliers, to improve accounting for time delays in offset repayments, and to develop a common framework for evaluating in-kind and out-of-kind offsets. Here, we apply concepts and measures from systematic conservation planning and financial accounting to provide a basis for determining equity across type (of biodiversity), space, and time. We introduce net present biodiversity value (NPBV) as a theoretical and practical measure for defining the offset required to achieve no-net-loss. For evaluating equity in type and space we use measures of biodiversity value from systematic conservation planning. Time discount rates are used to address risk of non-repayment, and loss of utility. We illustrate these concepts and measures with two examples of biodiversity impact-offset transactions. Considerable further work is required to understand the characteristics of these approaches.

Fuzzy net present valuation based on risk assessment of Malaysian infrastructure

Science.gov (United States)

Shaffie, Siti Salihah; Jaaman, Saiful Hafizah; Mohamad, Daud

2017-04-01

In recent years, built-operate-transfer (BOT) projects have profoundly been accepted under project financing for infrastructure developments in many countries. It requires high financing and involves complex mutual risk. The assessment of the risks is vital to avert huge financial loss. Net present value is widely applied to BOT project where the uncertainties in cash flows are deemed to be deterministic values. This study proposed a fuzzy net present value model taking consideration the assessment of risks from the BOT project. The proposed model is adopted to provide more flexible net present valuation of the project. It is shown and proven that the improved fuzzy cash flow model will provide a valuation that is closed to the real value of the project.

The net effects of the Project NetWork return-to-work case management experiment on participant earnings, benefit receipt, and other outcomes.

Science.gov (United States)

Kornfeld, R; Rupp, K

2000-01-01

The Social Security Administration (SSA) initiated Project NetWork in 1991 to test case management as a means of promoting employment among persons with disabilities. The demonstration, which targeted Social Security Disability Insurance (DI) beneficiaries and Supplemental Security Income (SSI) applicants and recipients, offered intensive outreach, work-incentive waivers, and case management/referral services. Participation in Project NetWork was voluntary. Volunteers were randomly assigned to the "treatment" group or the "control" group. Those assigned to the treatment group met individually with a case or referral manager who arranged for rehabilitation and employment services, helped clients develop an individual employment plan, and provided direct employment counseling services. Volunteers assigned to the control group could not receive services from Project NetWork but remained eligible for any employment assistance already available in their communities. For both treatment and control groups, the demonstration waived specific DI and SSI program rules considered to be work disincentives. The experimental impact study thus measures the incremental effects of case and referral management services. The eight demonstration sites were successful in implementing the experimental design roughly as planned. Project NetWork staff were able to recruit large numbers of participants and to provide rehabilitation and employment services on a substantial scale. Most of the sites easily reached their enrollment targets and were able to attract volunteers with demographic characteristics similar to those of the entire SSI and DI caseload and a broad range of moderate and severe disabilities. However, by many measures, volunteers were generally more "work-ready" than project eligible in the demonstration areas who did not volunteer to receive NetWork services. Project NetWork case management increased average annual earnings by $220 per year over the first 2 years following

Petri Nets

Indian Academy of Sciences (India)

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

26 CFR 1.1402(a)-6 - Gain or loss from disposition of property.

Science.gov (United States)

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-6 Gain or loss from..., coal, or iron ore, even though held primarily for sale to customers, if section 631 is applicable to...

Evaluating the income and employment impacts of gas cooling technologies

Energy Technology Data Exchange (ETDEWEB)

Hughes, P.J. [Oak Ridge National Lab., TN (United States); Laitner, S.

1995-03-01

The purpose of this study is to estimate the potential employment and income benefits of the emerging market for gas cooling products. The emphasis here is on exports because that is the major opportunity for the U.S. heating, ventilating, and air-conditioning (HVAC) industry. But domestic markets are also important and considered here because without a significant domestic market, it is unlikely that the plant investments, jobs, and income associated with gas cooling exports would be retained within the United States. The prospects for significant gas cooling exports appear promising for a variety of reasons. There is an expanding need for cooling in the developing world, natural gas is widely available, electric infrastructures are over-stressed in many areas, and the cost of building new gas infrastructure is modest compared to the cost of new electric infrastructure. Global gas cooling competition is currently limited, with Japanese and U.S. companies, and their foreign business partners, the only product sources. U.S. manufacturers of HVAC products are well positioned to compete globally, and are already one of the faster growing goods-exporting sectors of the U.S. economy. Net HVAC exports grew by over 800 percent from 1987 to 1992 and currently exceed $2.6 billion annually (ARI 1994). Net gas cooling job and income creation are estimated using an economic input-output model to compare a reference case to a gas cooling scenario. The reference case reflects current policies, practices, and trends with respect to conventional electric cooling technologies. The gas cooling scenario examines the impact of accelerated use of natural gas cooling technologies here and abroad.

Combining Costs and Benefits of Animal Activities to Assess Net Yield Outcomes in Apple Orchards.

Science.gov (United States)

Saunders, Manu E; Luck, Gary W

2016-01-01

Diverse animal communities influence ecosystem function in agroecosystems through positive and negative plant-animal interactions. Yet, past research has largely failed to examine multiple interactions that can have opposing impacts on agricultural production in a given context. We collected data on arthropod communities and yield quality and quantity parameters (fruit set, yield loss and net outcomes) in three major apple-growing regions in south-eastern Australia. We quantified the net yield outcome (accounting for positive and negative interactions) of multiple animal activities (pollination, fruit damage, biological control) across the entire growing season on netted branches, which excluded vertebrate predators of arthropods, and open branches. Net outcome was calculated as the number of undamaged fruit at harvest as a proportion of the number of blossoms (i.e., potential fruit yield). Vertebrate exclusion resulted in lower levels of fruit set and higher levels of arthropod damage to apples, but did not affect net outcomes. Yield quality and quantity parameters (fruit set, yield loss, net outcomes) were not directly associated with arthropod functional groups. Model variance and significant differences between the ratio of pest to beneficial arthropods between regions indicated that complex relationships between environmental factors and multiple animal interactions have a combined effect on yield. Our results show that focusing on a single crop stage, species group or ecosystem function/service can overlook important complexity in ecological processes within the system. Accounting for this complexity and quantifying the net outcome of ecological interactions within the system, is more informative for research and management of biodiversity and ecosystem services in agricultural landscapes.

41 CFR 302-17.10 - Claims for payment and supporting documentation and verification.

Science.gov (United States)

2010-07-01

... supporting documentation and verification. 302-17.10 Section 302-17.10 Public Contracts and Property... INCOME TAX (RIT) ALLOWANCE § 302-17.10 Claims for payment and supporting documentation and verification..., net earnings (or loss) from self-employment income shown on attached Schedule SE (Form 1040): Form(s)W...

Hydrographic characteristics of central Bay of Bengal waters during southwest monsoon of 1983

Digital Repository Service at National Institute of Oceanography (India)

Somayajulu, Y.K.; Murty, T.V.R.; PrasannaKumar, S.; Sastry, J.S.

to postmonsoon. The loss of energy from the sea surface to the atmosphere by evaporational cooling due to strong monsoonal winds and reduction in the incoming solar radiation by clouds may result in a net loss of energy (cooling). During premonsoon the isotherms...

Avoiding the summer slide: can day camps close the income-education gap?

OpenAIRE

Prieur, Allison Marie

2010-01-01

Children living in poverty often experience lower educational outcomes than the general population. A cycle of poverty can result, where low education levels pass from generation to generation. Up to 65% of the disparity between lower and higher income students is attributable to the Summer Learning Loss (SLL). Low-income students generally score lower in the fall on standardized tests than they did in the spring before. In contrast, middle and higher income students maintain or increase thei...

The principle of territoriality and cross-border loss compensation

NARCIS (Netherlands)

Marres, O.

2011-01-01

Member States are free to define their income tax base. They may in principle disregard foreign-sourced income, resulting in the impossibility of cross-border loss compensation. The European Court of Justice (ECJ) has accepted the principle of territoriality as a criterion for the division of the

Evaluation of a combined modelling-remote sensing method for estimating net radiation in a wetland: a case study in the Nebraska Sand Hills, USA

International Nuclear Information System (INIS)

Goodin, D.G.

1995-01-01

Close-range measurement combined with modelling of incoming radiation is used to evaluate the prospect of remotely-measuring net radiation of a wetland environment located in the Sand Hills of Nebraska. Results indicate that net radiation can be measured with an accuracy comparable to that of conventional instruments. Sources of error are identified and discussed. Possible application of the methodology to satellite remote sensing is considered. (author)

The equivalency between logic Petri workflow nets and workflow nets.

Science.gov (United States)

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

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

The Equivalency between Logic Petri Workflow Nets and Workflow Nets

Science.gov (United States)

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

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

47 CFR 32.7100 - Other operating income and expenses.

Science.gov (United States)

2010-10-01

...) Return on investment for the use of regulated property plant and equipment to provide nonregulated... net gain or loss. This account shall include the following: (a) Profits realized from custom work (plant construction) performed for others incident to the company's regulated telecommunications...

Greenland Ice Sheet Mass Loss from GRACE Monthly Models

DEFF Research Database (Denmark)

Sørensen, Louise Sandberg; Forsberg, René

2010-01-01

The Greenland ice sheet is currently experiencing a net mass loss. There are however large discrepancies between the published qualitative mass loss estimates, based on different data sets and methods. There are even large differences between the results based on the same data sources, as is the ...

Remote assessment of net shore drift along the west coast of India

Digital Repository Service at National Institute of Oceanography (India)

Kunte, P.D.; Wagle, B.G.; Sugimori, Y.

-directional, net major sediment transport is southward. The geomorphic study identified possible sediment sources and sinks. Contributions of sources and losses due to sinks are assessed. The sediment balance is positive overall, and is reflected in large spits...

26 CFR 1.731-1 - Extent of recognition of gain or loss on distribution.

Science.gov (United States)

2010-04-01

..., that is, capital gain or loss. (b) Gain or loss recognized by partnership. A distribution of property... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.731-1 Extent of... gain. (i) Where money is distributed by a partnership to a partner, no gain shall be recognized to the...

Neighborhood income inequality, social capital and emotional distress among adolescents: A population-based study.

Science.gov (United States)

Vilhjalmsdottir, Arndis; Gardarsdottir, Ragna B; Bernburg, Jon Gunnar; Sigfusdottir, Inga Dora

2016-08-01

Theory holds that income inequality may harm adolescent mental health by reducing social capital within neighborhood communities. However, research on this topic has been very limited. We use multilevel data on 102 public schools and 5958 adolescents in Iceland (15 and 16 years old) to examine whether income inequality within neighborhoods is associated with emotional distress in adolescents. Moreover, we test whether indicators of social capital, including social trust and embeddedness in neighborhood social networks, mediate this contextual effect. The findings show that neighborhood income inequality positively influences emotional distress of individual adolescents, net of their personal household situations and social relations. However, although the indicators of social capital negatively influence emotional distress, they do not mediate the contextual effect of neighborhood income inequality. The study illustrates the role of economic disparities in adolescent mental health, but calls for more research on the underlying social and social-psychological mechanisms. Copyright © 2016 The Foundation for Professionals in Services for Adolescents. Published by 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...

78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

Science.gov (United States)

2013-12-19

.... Please use the title ``Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in... to the Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure'' to... for the Institution. Any tax refund attributable to income earned, taxes paid, and losses incurred by...

Income, income inequality and youth smoking in low- and middle-income countries.

Science.gov (United States)

Li, David X; Guindon, G Emmanuel

2013-04-01

To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

76 FR 12144 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Granting Approval of a...

Science.gov (United States)

2011-03-04

..., which should provide a clearer picture of its risk exposure and generally facilitate better risk... organizations' respective ``stand-alone'' margin requirements--in other words, an amount reflecting the ratio of... clearing organization had a net loss (``worse- off party''), and the other had a net gain (``better-off...

Psychological and social consequences among mothers suffering from perinatal loss: perspective from a low income country

Directory of Open Access Journals (Sweden)

Ali Mohammed

2011-06-01

Full Text Available Abstract Background In developed countries, perinatal death is known to cause major emotional and social effects on mothers. However, little is known about these effects in low income countries which bear the brunt of perinatal mortality burden. This paper reports the impact of perinatal death on psychological status and social consequences among mothers in a rural area of Bangladesh. Methods A total of 476 women including 122 women with perinatal deaths were assessed with the Edinburgh Postnatal Depression Scale (EPDS-B at 6 weeks and 6 months postpartum, and followed up for negative social consequences at 6 months postpartum. Trained female interviewers carried out structured interviews at women's home. Results Overall 43% (95% CI: 33.7-51.8% of women with a perinatal loss at 6 weeks postpartum were depressed compared to 17% (95% CI: 13.7-21.9% with healthy babies (p = Conclusions This study highlights the greatly increased vulnerability of women with perinatal death to experience negative psychological and social consequences. There is an urgent need to develop appropriate mental health care services for mothers with perinatal deaths in Bangladesh, including interventions to develop positive family support.

Health Disparities by Income in Spain Before and After the Economic Crisis.

Science.gov (United States)

Coveney, Max; García-Gómez, Pilar; Van Doorslaer, Eddy; Van Ourti, Tom

2016-11-01

Little is known about how health disparities by income change during times of economic crisis. We apply a decomposition method to unravel the contributions of income growth, income inequality and differential income mobility across socio-demographic groups to changes in health disparities by income in Spain using longitudinal data from the Survey of Income and Living Conditions for the period 2004-2012. We find a modest rise in health inequality by income in Spain in the 5 years of economic growth prior to the start of the crisis in 2008, but a sharp fall after 2008. The drop mainly derives from the fact that loss of employment and earnings has disproportionately affected the incomes of the younger and healthier groups rather than the (mainly stable pension) incomes of the groups over 65 years. This suggests that unequal distribution of income protection by age may reduce health inequality in the short run after an economic recession. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

Concurrent credit portfolio losses.

Science.gov (United States)

Sicking, Joachim; Guhr, Thomas; Schäfer, Rudi

2018-01-01

We consider the problem of concurrent portfolio losses in two non-overlapping credit portfolios. In order to explore the full statistical dependence structure of such portfolio losses, we estimate their empirical pairwise copulas. Instead of a Gaussian dependence, we typically find a strong asymmetry in the copulas. Concurrent large portfolio losses are much more likely than small ones. Studying the dependences of these losses as a function of portfolio size, we moreover reveal that not only large portfolios of thousands of contracts, but also medium-sized and small ones with only a few dozens of contracts exhibit notable portfolio loss correlations. Anticipated idiosyncratic effects turn out to be negligible. These are troublesome insights not only for investors in structured fixed-income products, but particularly for the stability of the financial sector. JEL codes: C32, F34, G21, G32, H81.

Coloured Petri Nets

DEFF Research Database (Denmark)

Jensen, Kurt

1987-01-01

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

26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

Economic growth, biodiversity loss and conservation effort.

Science.gov (United States)

Dietz, Simon; Adger, W Neil

2003-05-01

This paper investigates the relationship between economic growth, biodiversity loss and efforts to conserve biodiversity using a combination of panel and cross section data. If economic growth is a cause of biodiversity loss through habitat transformation and other means, then we would expect an inverse relationship. But if higher levels of income are associated with increasing real demand for biodiversity conservation, then investment to protect remaining diversity should grow and the rate of biodiversity loss should slow with growth. Initially, economic growth and biodiversity loss are examined within the framework of the environmental Kuznets hypothesis. Biodiversity is represented by predicted species richness, generated for tropical terrestrial biodiversity using a species-area relationship. The environmental Kuznets hypothesis is investigated with reference to comparison of fixed and random effects models to allow the relationship to vary for each country. It is concluded that an environmental Kuznets curve between income and rates of loss of habitat and species does not exist in this case. The role of conservation effort in addressing environmental problems is examined through state protection of land and the regulation of trade in endangered species, two important means of biodiversity conservation. This analysis shows that the extent of government environmental policy increases with economic development. We argue that, although the data are problematic, the implications of these models is that conservation effort can only ever result in a partial deceleration of biodiversity decline partly because protected areas serve multiple functions and are not necessarily designated to protect biodiversity. Nevertheless institutional and policy response components of the income biodiversity relationship are important but are not well captured through cross-country regression analysis.

High income, employment, postgraduate education, and marriage. A suicidal cocktail among psychiatric patients

DEFF Research Database (Denmark)

Agerbo, Esben

2007-01-01

longitudinal data on income, labor market affiliation, educational attainment, and marital and cohabitational status (96,369 patients, 256,619 admissions, and 2727 suicides). MAIN OUTCOME MEASURES: Suicide risks after hospital discharge were depicted using Kaplan-Meier product-limit methods. Hazard ratios (HRs...... is generally associated with low income, unemployment, educational underachievement, and singleness, but this study suggests that the opposite is true among psychiatric patients. However, loss of income, labor market status, and marriage increase the suicide risk....

Racial Inequality Trends and the Intergenerational Persistence of Income and Family Structure

Science.gov (United States)

Bloome, Deirdre

2015-01-01

Racial disparity in family incomes remained remarkably stable over the past 40 years in the United States despite major legal and social reforms. Previous scholarship presents two primary explanations for persistent inequality through a period of progressive change. One highlights continuity: because socioeconomic status is transmitted from parents to children, disparities created through histories of discrimination and opportunity denial may dissipate slowly. The second highlights change: because family income results from joining individual earnings in family units, changing family compositions can offset individuals’ changing economic chances. I examine whether black-white family income inequality trends are better characterized by the persistence of existing disadvantage (continuity) or shifting forms of disadvantage (change). I combine cross-sectional and panel analysis using Current Population Survey, Panel Study of Income Dynamics, Census, and National Vital Statistics data. Results suggest that African Americans experience relatively extreme intergenerational continuity (low upward mobility) and discontinuity (high downward mobility); both helped maintain racial inequality. Yet, intergenerational discontinuities allow new forms of disadvantage to emerge. On net, racial inequality trends are better characterized by changing forms of disadvantage than by continuity. Economic trends were equalizing but demographic trends were disequalizing; as family structures shifted, family incomes did not fully reflect labor-market gains. PMID:26456973

Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

Science.gov (United States)

Yu, Zonghuo; Chen, Li

2016-01-01

Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

NiftyNet: a deep-learning platform for medical imaging.

Science.gov (United States)

Gibson, Eli; Li, Wenqi; Sudre, Carole; Fidon, Lucas; Shakir, Dzhoshkun I; Wang, Guotai; Eaton-Rosen, Zach; Gray, Robert; Doel, Tom; Hu, Yipeng; Whyntie, Tom; Nachev, Parashkev; Modat, Marc; Barratt, Dean C; Ourselin, Sébastien; Cardoso, M Jorge; Vercauteren, Tom

2018-05-01

Medical image analysis and computer-assisted intervention problems are increasingly being addressed with deep-learning-based solutions. Established deep-learning platforms are flexible but do not provide specific functionality for medical image analysis and adapting them for this domain of application requires substantial implementation effort. Consequently, there has been substantial duplication of effort and incompatible infrastructure developed across many research groups. This work presents the open-source NiftyNet platform for deep learning in medical imaging. The ambition of NiftyNet is to accelerate and simplify the development of these solutions, and to provide a common mechanism for disseminating research outputs for the community to use, adapt and build upon. The NiftyNet infrastructure provides a modular deep-learning pipeline for a range of medical imaging applications including segmentation, regression, image generation and representation learning applications. Components of the NiftyNet pipeline including data loading, data augmentation, network architectures, loss functions and evaluation metrics are tailored to, and take advantage of, the idiosyncracies of medical image analysis and computer-assisted intervention. NiftyNet is built on the TensorFlow framework and supports features such as TensorBoard visualization of 2D and 3D images and computational graphs by default. We present three illustrative medical image analysis applications built using NiftyNet infrastructure: (1) segmentation of multiple abdominal organs from computed tomography; (2) image regression to predict computed tomography attenuation maps from brain magnetic resonance images; and (3) generation of simulated ultrasound images for specified anatomical poses. The NiftyNet infrastructure enables researchers to rapidly develop and distribute deep learning solutions for segmentation, regression, image generation and representation learning applications, or extend the platform to new

Sun adds steps to strategy for increased income

International Nuclear Information System (INIS)

Anon.

1992-01-01

Sun Co. Inc. has spelled out a new strategic program designed to boost operating income by about $150 million/year starting next year. At the same time, the company reported a third quarter 1992 loss of $320 million due to writedowns associated with implementation of the new strategy and other activities. Operating income for the quarter was $22 million, compared with breakeven in the 1991 third quarter. The key to Sun's new strategy is hinged to growth in its value added business lines: chemicals, lubricants, and transportation, along with branded gasoline marketing in the U.S. Northeast

Global Human Appropriation of Net Primary Production and Associated Resource Decoupling: 2010-2050.

Science.gov (United States)

Zhou, Chuanbin; Elshkaki, Ayman; Graedel, T E

2018-02-06

Human appropriation of net primary production (HANPP) methodology has previously been developed to assess the intensity of anthropogenic extraction of biomass resources. However, there is limited analysis concerning future trends of HANPP. Here we present four scenarios for global biomass demand and HANPP harv (the most key component of HANPP) from 2010 to 2050 by incorporating data on expanded historical drivers and disaggregated biomass demand (food, wood material, and fuelwood). The results show that the biomass demand has the lowest value in the equitability world scenario (an egalitarian vision) and the highest value in the security foremost scenario (an isolationist vision). The biomass demand for food and materials increases over time, while fuelwood demand decreases over time. Global HANPP harv rises to between 8.5 and 10.1 Pg C/yr in 2050 in the four scenarios, 14-35% above its value in 2010, and some 50% of HANPP harv is calculated to be crop residues, wood residues, and food losses in the future. HANPP harv in developing regions (Asia, Africa, and Latin America) increases faster than that in more-developed regions (North America and Europe), due to urbanization, population growth, and increasing income. Decoupling of HANPP harv and socioeconomic development is also discussed in this work.

26 CFR 1.735-1 - Character of gain or loss on disposition of distributed property.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.735-1 Character... him in a distribution from a partnership shall be considered gain or loss from the sale or exchange of property other than a capital asset. (2) Inventory items. Any gain realized or loss sustained by a partner...

Coral reefs will transition to net dissolving before end of century

Science.gov (United States)

Eyre, Bradley D.; Cyronak, Tyler; Drupp, Patrick; De Carlo, Eric Heinen; Sachs, Julian P.; Andersson, Andreas J.

2018-02-01

Ocean acidification refers to the lowering of the ocean’s pH due to the uptake of anthropogenic CO2 from the atmosphere. Coral reef calcification is expected to decrease as the oceans become more acidic. Dissolving calcium carbonate (CaCO3) sands could greatly exacerbate reef loss associated with reduced calcification but is presently poorly constrained. Here we show that CaCO3 dissolution in reef sediments across five globally distributed sites is negatively correlated with the aragonite saturation state (Ωar) of overlying seawater and that CaCO3 sediment dissolution is 10-fold more sensitive to ocean acidification than coral calcification. Consequently, reef sediments globally will transition from net precipitation to net dissolution when seawater Ωar reaches 2.92 ± 0.16 (expected circa 2050 CE). Notably, some reefs are already experiencing net sediment dissolution.

Early-life mental disorders and adult household income in the World Mental Health Surveys

Science.gov (United States)

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

2012-01-01

Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy

OpenAIRE

Konrad, Kai A.

1999-01-01

Incomplete information is a commitment device for time consistency problems. In the context of time consistent labour income taxation privacy reduces welfare losses and increases the effectiveness of public education as a second best policy.

Break-Even Income Analysis of Pharmacy Graduates Compared to High School and College Graduates.

Science.gov (United States)

Chisholm-Burns, Marie A; Gatwood, Justin; Spivey, Christina A; Dickey, Susan E

2016-04-25

Objective. To project the net cumulative income break-even point between practicing pharmacists and those who enter the workforce directly after high school graduation or after obtaining a bachelor's degree. Methods. Markov modeling and break-even analysis were conducted. Estimated costs of education were used in calculating net early career earnings of high school graduates, bachelor's degree holders, pharmacists without residency training, and pharmacists with residency training. Results. Models indicate that over the first 10 years of a pharmacist's career, they accumulate net earnings of $716 345 to $1 064 840, depending on cost of obtaining the PharmD degree and career path followed. In the break-even analysis, all pharmacy career tracks surpassed net cumulative earnings of high school graduates by age 33 and bachelor's degree holders by age 34. Conclusion. Regardless of the chosen pharmacy career track and the typical cost of obtaining a PharmD degree, the model under study assumptions demonstrates that pharmacy education has a positive financial return on investment, with a projected break-even point of less than 10 years upon career entry.

'Weather Value at Risk': A uniform approach to describe and compare sectoral income risks from climate change.

Science.gov (United States)

Prettenthaler, Franz; Köberl, Judith; Bird, David Neil

2016-02-01

We extend the concept of 'Weather Value at Risk' - initially introduced to measure the economic risks resulting from current weather fluctuations - to describe and compare sectoral income risks from climate change. This is illustrated using the examples of wheat cultivation and summer tourism in (parts of) Sardinia. Based on climate scenario data from four different regional climate models we study the change in the risk of weather-related income losses between some reference (1971-2000) and some future (2041-2070) period. Results from both examples suggest an increase in weather-related risks of income losses due to climate change, which is somewhat more pronounced for summer tourism. Nevertheless, income from wheat cultivation is at much higher risk of weather-related losses than income from summer tourism, both under reference and future climatic conditions. A weather-induced loss of at least 5% - compared to the income associated with average reference weather conditions - shows a 40% (80%) probability of occurrence in the case of wheat cultivation, but only a 0.4% (16%) probability of occurrence in the case of summer tourism, given reference (future) climatic conditions. Whereas in the agricultural example increases in the weather-related income risks mainly result from an overall decrease in average wheat yields, the heightened risk in the tourism example stems mostly from a change in the weather-induced variability of tourism incomes. With the extended 'Weather Value at Risk' concept being able to capture both, impacts from changes in the mean and the variability of the climate, it is a powerful tool for presenting and disseminating the results of climate change impact assessments. Due to its flexibility, the concept can be applied to any economic sector and therefore provides a valuable tool for cross-sectoral comparisons of climate change impacts, but also for the assessment of the costs and benefits of adaptation measures. Copyright © 2015 Elsevier B

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...

Household expenditures on dietary supplements sold for weight loss, muscle building, and sexual function: Disproportionate burden by gender and income.

Science.gov (United States)

Austin, S Bryn; Yu, Kimberly; Liu, Selena Hua; Dong, Fan; Tefft, Nathan

2017-06-01

Dietary supplements sold for weight loss (WL), muscle building (MB), and sexual function (SF) are not medically recommended. They have been shown to be ineffective in many cases and pose serious health risks to consumers due to adulteration with banned substances, prescription pharmaceuticals, and other dangerous chemicals. Yet no prior research has investigated how these products may disproportionately burden individuals and families by gender and socioeconomic position across households. We investigated household (HH) cost burden of dietary supplements sold for WL, MB, and SF in a cross-sectional study using data from 60,538 U.S. households (HH) in 2012 Nielsen/IRi National Consumer Panel, calculating annual HH expenditures on WL, MB, and SF supplements and expenditures as proportions of total annual HH income. We examined sociodemographic patterns in HH expenditures using Wald tests of mean differences across subgroups. Among HH with any expenditures on WL, MB, or SF supplements, annual HH first and ninth expenditure deciles were, respectively: WL $5.99, $145.36; MB $6.99, $141.93; and SF $4.98, $88.52. Conditional on any purchases of the products, female-male-headed HH spent more on WL supplements and male-headed HH spend more on MB and SF supplements compared to other HH types ( p -values supplements types ( p -values supplements ( p -values supplements sold for WL, MB, and SF disproportionately burden HH by income and gender.

The global impact of non-communicable diseases on healthcare spending and national income: a systematic review.

Science.gov (United States)

Muka, Taulant; Imo, David; Jaspers, Loes; Colpani, Veronica; Chaker, Layal; van der Lee, Sven J; Mendis, Shanthi; Chowdhury, Rajiv; Bramer, Wichor M; Falla, Abby; Pazoki, Raha; Franco, Oscar H

2015-04-01

The impact of non-communicable diseases (NCDs) in populations extends beyond ill-health and mortality with large financial consequences. To systematically review and meta-analyze studies evaluating the impact of NCDs (including coronary heart disease, stroke, type 2 diabetes mellitus, cancer (lung, colon, cervical and breast), chronic obstructive pulmonary disease and chronic kidney disease) at the macro-economic level: healthcare spending and national income. Medical databases (Medline, Embase and Google Scholar) up to November 6th 2014. For further identification of suitable studies, we searched reference lists of included studies and contacted experts in the field. We included randomized controlled trials, systematic reviews, cohorts, case-control, cross-sectional, modeling and ecological studies carried out in adults assessing the economic consequences of NCDs on healthcare spending and national income without language restrictions. All abstracts and full text selection was done by two independent reviewers. Any disagreements were resolved through consensus or consultation of a third reviewer. Data were extracted by two independent reviewers using a pre-designed data collection form. Studies evaluating the impact of at least one of the selected NCDs on at least one of the following outcome measures: healthcare expenditure, national income, hospital spending, gross domestic product (GDP), gross national product, net national income, adjusted national income, total costs, direct costs, indirect costs, inpatient costs, outpatient costs, per capita healthcare spending, aggregate economic outcome, capital loss in production levels in a country, economic growth, GDP per capita (per capita income), percentage change in GDP, intensive growth, extensive growth, employment, direct governmental expenditure and non-governmental expenditure. From 4,364 references, 153 studies met our inclusion criteria. Most of the studies were focused on healthcare related costs of NCDs

Appropriate Determination of Net Working Capital in Corporate Financial Management

Directory of Open Access Journals (Sweden)

Zdeněk Motlíček

2015-01-01

Full Text Available Liquidity and working capital management belongs to one of the fundamental tasks of short-term financial management. However, in the context of net working capital, the issue of management of current assets and liabilities significantly overlaps with long-term financial management, in which the effects of various decisions have long-term consequences, with considerable inertia and possibility of high losses. The present study is therefore focused on the determination of appropriate amount of working capital, as an important part of financial decision making process in the company. The paper presents an empirical research aiming to identify the appropriate approach to accurate calculations of net working capital and determining its needs. The main contribution of the study can be found in the verification of calculation method of net working capital needs, which, according to the authors, may be beneficial both for business practice and teaching of financial management at universities.

20 CFR 404.1084 - Gain or loss from disposition of property; capital assets; timber, coal, and iron ore...

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Gain or loss from disposition of property...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1084 Gain or loss...-employment, exclude any gain or loss— (1) That is considered a gain or loss from the sale or exchange of a...

Accounting for between-study variation in incremental net benefit in value of information methodology.

Science.gov (United States)

Willan, Andrew R; Eckermann, Simon

2012-10-01

Previous applications of value of information methods for determining optimal sample size in randomized clinical trials have assumed no between-study variation in mean incremental net benefit. By adopting a hierarchical model, we provide a solution for determining optimal sample size with this assumption relaxed. The solution is illustrated with two examples from the literature. Expected net gain increases with increasing between-study variation, reflecting the increased uncertainty in incremental net benefit and reduced extent to which data are borrowed from previous evidence. Hence, a trial can become optimal where current evidence is sufficient assuming no between-study variation. However, despite the expected net gain increasing, the optimal sample size in the illustrated examples is relatively insensitive to the amount of between-study variation. Further percentage losses in expected net gain were small even when choosing sample sizes that reflected widely different between-study variation. Copyright © 2011 John Wiley & Sons, Ltd.

Income distribution impacts of changes in Western Area Power Administration electricity prices. Final report

Energy Technology Data Exchange (ETDEWEB)

Rose, A.; Frias, O. [Pennsylvania State Univ., University Park, PA (United States). Dept. of Mineral Economics

1993-06-01

The purpose of this report is to present the methodology and results of an analysis of income distribution impacts associated with changes in the Western Area Power Administration (WAPA) marketing program. The focus will be on the distribution of personal income across eleven brackets in each of nine sub-regions of the WAPA market area. Moreover, these results will be translated into an assessment of the number of people who stand to gain or lose as a result of the policies and the size of these income changes. Most economic impact analyses are performed at an aggregate level. The results are typically presented in terms of net benefits, or a listing of changes in employment, output, income, or prices. What is neglected is the distribution of impacts across the affected population. These distributional impacts are important for several reasons. First, there is the normative judgmental issue of distributional justice, or equity. This addresses concerns about income disparities in general, or whether the poor, or any other group, are shouldering a disproportionate share of any burden or are failing to share significantly in any gain.

Improving timeliness and efficiency in the referral process for safety net providers: application of the Lean Six Sigma methodology.

Science.gov (United States)

Deckard, Gloria J; Borkowski, Nancy; Diaz, Deisell; Sanchez, Carlos; Boisette, Serge A

2010-01-01

Designated primary care clinics largely serve low-income and uninsured patients who present a disproportionate number of chronic illnesses and face great difficulty in obtaining the medical care they need, particularly the access to specialty physicians. With limited capacity for providing specialty care, these primary care clinics generally refer patients to safety net hospitals' specialty ambulatory care clinics. A large public safety net health system successfully improved the effectiveness and efficiency of the specialty clinic referral process through application of Lean Six Sigma, an advanced process-improvement methodology and set of tools driven by statistics and engineering concepts.

The economic consequences of neurosurgical disease in low- and middle-income countries.

Science.gov (United States)

Rudolfson, Niclas; Dewan, Michael C; Park, Kee B; Shrime, Mark G; Meara, John G; Alkire, Blake C

2018-05-18

OBJECTIVE The objective of this study was to estimate the economic consequences of neurosurgical disease in low- and middle-income countries (LMICs). METHODS The authors estimated gross domestic product (GDP) losses and the broader welfare losses attributable to 5 neurosurgical disease categories in LMICs using two distinct economic models. The value of lost output (VLO) model projects annual GDP losses due to neurosurgical disease during 2015-2030, and is based on the WHO's "Projecting the Economic Cost of Ill-health" tool. The value of lost economic welfare (VLW) model estimates total welfare losses, which is based on the value of a statistical life and includes nonmarket losses such as the inherent value placed on good health, resulting from neurosurgical disease in 2015 alone. RESULTS The VLO model estimates the selected neurosurgical diseases will result in $4.4 trillion (2013 US dollars, purchasing power parity) in GDP losses during 2015-2030 in the 90 included LMICs. Economic losses are projected to disproportionately affect low- and lower-middle-income countries, risking up to a 0.6% and 0.54% loss of GDP, respectively, in 2030. The VLW model evaluated 127 LMICs, and estimates that these countries experienced $3 trillion (2013 US dollars, purchasing power parity) in economic welfare losses in 2015. Regardless of the model used, the majority of the losses can be attributed to stroke and traumatic brain injury. CONCLUSIONS The economic impact of neurosurgical diseases in LMICs is significant. The magnitude of economic losses due to neurosurgical diseases in LMICs provides further motivation beyond already compelling humanitarian reasons for action.

Business analytics of specialized medical biochemistry laboratory using profit and loss acount

Directory of Open Access Journals (Sweden)

Vikica Buljanović

2011-07-01

Full Text Available Introduction. By measuring the actual effectiveness of a medical biochemistry laboratory’s business operations, we can determine the accounting measure of laboratory’s profitability, where operating expenses of the laboratory are covered by the income generated from the services. A laboratory’s financial report can be based on a profit and loss account, which shows whether or not a business entity, i.e., the laboratory, is making a profit during a particular business period. Methods. Profitability of the Specialized Medical Biochemical Laboratory (Laboratory of the General County Hospital in Našice, Croatia, was determined using the profit and loss account for 2007. Business success was expressed using the accounting measures of marginal contribution, gross income, and operating income, which could show whether or not the laboratory was operating profitably. This procedure allowed us to identify indicators of successful or unsuccessful business operations of the Laboratory. Results. According to the profit and loss account, the operating profit was 719,926 HRK, i.e., the operating margin was 11.7%, indicating that the Laboratory was operating positively. After subtracting all operating expenses per 100 income units, 11.7 units profit remained from the Laboratory’s core business. Conclusion. The Specialized Medical Biochemical Laboratory of the General County Hospital in Našice generated income, i.e., it operated at a profit. The purpose of profit and loss account was to determine the Laboratory operations that had impact on its business effectiveness and could increase the actual profitability. If the laboratory operates at a loss, and no activities are undertaken that would reverse the business toward positive, the analysis may provide information on the cost for the society as a whole of the studied laboratory within the existing healthcare system.

Systematic Review of Willingness to Pay for Health Insurance in Low and Middle Income Countries.

Science.gov (United States)

Nosratnejad, Shirin; Rashidian, Arash; Dror, David Mark

2016-01-01

Access to healthcare is mostly contingent on out-of-pocket spending (OOPS) by health seekers, particularly in low- and middle-income countries (LMICs). This would require many LMICs to raise enough funds to achieve universal health insurance coverage. But, are individuals or households willing to pay for health insurance, and how much? What factors positively affect WTP for health insurance? We wanted to examine the evidence for this, through a review of the literature. We systematically searched databases up to February 2016 and included studies of individual or household WTP for health insurance. Two authors appraised the identified studies. We estimated the WTP as a percentage of GDP per capita, and adjusted net national income per capita of each country. We used meta-analysis to calculate WTP means and confidence intervals, and vote-counting to identify the variables that more often affected WTP. 16 studies (21 articles) from ten countries met the inclusion criteria. The mean WTP of individuals was 1.18% of GDP per capita and 1.39% of adjusted net national income per capita. The corresponding figures for households were 1.82% and 2.16%, respectively. Increases in family size, education level and income were consistently correlated with higher WTP for insurance, and increases in age were correlated with reduced WTP. The WTP for healthcare insurance among rural households in LMICs was just below 2% of the GPD per capita. The findings demonstrate that in moving towards universal health coverage in LMICs, governments should not rely on households' premiums as a major financing source and should increase their fiscal capacity for an equitable health care system using other sources.

Systematic Review of Willingness to Pay for Health Insurance in Low and Middle Income Countries.

Directory of Open Access Journals (Sweden)

Shirin Nosratnejad

Full Text Available Access to healthcare is mostly contingent on out-of-pocket spending (OOPS by health seekers, particularly in low- and middle-income countries (LMICs. This would require many LMICs to raise enough funds to achieve universal health insurance coverage. But, are individuals or households willing to pay for health insurance, and how much? What factors positively affect WTP for health insurance? We wanted to examine the evidence for this, through a review of the literature.We systematically searched databases up to February 2016 and included studies of individual or household WTP for health insurance. Two authors appraised the identified studies. We estimated the WTP as a percentage of GDP per capita, and adjusted net national income per capita of each country. We used meta-analysis to calculate WTP means and confidence intervals, and vote-counting to identify the variables that more often affected WTP.16 studies (21 articles from ten countries met the inclusion criteria. The mean WTP of individuals was 1.18% of GDP per capita and 1.39% of adjusted net national income per capita. The corresponding figures for households were 1.82% and 2.16%, respectively. Increases in family size, education level and income were consistently correlated with higher WTP for insurance, and increases in age were correlated with reduced WTP.The WTP for healthcare insurance among rural households in LMICs was just below 2% of the GPD per capita. The findings demonstrate that in moving towards universal health coverage in LMICs, governments should not rely on households' premiums as a major financing source and should increase their fiscal capacity for an equitable health care system using other sources.

48 CFR 31.205-23 - Losses on other contracts.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Losses on other contracts. 31.205-23 Section 31.205-23 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Organizations 31.205-23 Losses on other contracts. An excess of costs over income under any other contract...

SDH-NET: a South-North-South collaboration to build sustainable research capacities on social determinants of health in low- and middle-income countries.

Science.gov (United States)

Cash-Gibson, Lucinda; Guerra, German; Salgado-de-Snyder, V Nelly

2015-10-22

It is desirable that health researchers have the ability to conduct research on health equity and contribute to the development of their national health system and policymaking processes. However, in low- and middle-income countries (LMICs), there is a limited capacity to conduct this type of research due to reasons mostly associated with the status of national (health) research systems. Building sustainable research capacity in LMICs through the triangulation of South-North-South (S-N-S) collaborative networks seems to be an effective way to maximize limited national resources to strengthen these capacities. This article describes how a collaborative project (SDH-Net), funded by the European Commission, has successfully designed a study protocol and a S-N-S collaborative network to effectively support research capacity building in LMICs, specifically in the area of social determinants of health (SDH); this project seeks to elaborate on the vital role of global collaborative networks in strengthening this practice. The implementation of SDH-Net comprised diverse activities developed in three phases. Phase 1: national level mapping exercises were conducted to assess the needs for SDH capacity building or strengthening in local research systems. Four strategic areas were defined, namely research implementation and system performance, social appropriation of knowledge, institutional and national research infrastructure, and research skills and training/networks. Phase 2: development of tools to address the identified capacity building needs, as well as knowledge management and network strengthening activities. Phase 3: identifying lessons learned in terms of research ethics, and how policies can support the capacity building process in SDH research. The implementation of the protocol has led the network to design innovative tools for strengthening SDH research capacities, under a successful S-N-S collaboration that included national mapping reports, a global open

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

Science.gov (United States)

Nakata, N.

2013-12-01

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

Wealth, income, and health before and after retirement.

Science.gov (United States)

Geyer, Siegfried; Spreckelsen, Ove; von dem Knesebeck, Olaf

2014-11-01

It was supposed that associations of wealth and health might be higher after retirement than in the economically active periods of life, but no comparisons were available. Most studies on wealth were based on net worth, a measure combining several elements of wealth into an index. We examined associations between different elements of wealth and health by comparing retired women and men with economically active ones. Data were drawn from the German Socio-Economic Panel, a nationwide longitudinal survey project. Two waves (2002 and 2007) included indicators of wealth in addition to household income and education. Wealth was not depicted by an index. Instead, debts, property of life insurances, home ownership and assets were considered separately with their associations with self-rated health. Two data sets were used to examine whether the results were occasional, or whether they can be replicated. Associations of income and education emerged in respondents in their active periods of life. In most cases indicators of wealth were associated with subjective health. In retired respondents home ownership was the only indicator yielding consistent associations with health, but their sizes turned out as rather moderate. Contrary to expectation, the associations of wealth and health were inconsistent in the retired study population. These results were obtained in a country with national pension schemes, and it has to be examined whether the findings can be generalised to other countries. The inconsistent findings of indicators of wealth are calling the utility of net worth into question. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Micro economic evaluations of transferal tariffs and income framework

International Nuclear Information System (INIS)

Wangensteen, Ivar; Groenli, Helle

2000-01-01

The report discusses conditions of transferral tariffs as micro economic measures in the income-regulating frameworks of today. The process from aim to implementation of the tariff measures is described and the conditions as the tariff goal, segmenting of the customers and their price sensitivity are discussed. The report deals specifically with construction grants and connection fees. Connection fees are proposed as measures in order to influence dimensioning, while construction grants may be suitable in certain conditions for influencing the localisation. These measures would have different effects on the network companies' incomes and costs also due to the accounting regulations. A selection of tariff measures is proposed that illuminate the problems of the network companies. ''How shall the present income frames be distributed among the customers in order to stimulate the reduction of the costs and an increase of the income framework.'' The tariff measures are illustrated by specific numeric examples and the influence on incomes and costs are discussed. Examples of tariff measures are: Do not use the connection fee but rather the construction grant or increase the firm power part, only use the energy part, effect part or the firm power part. Solely altering of the tariff parts may result in the following: 1) Altering the firm power part: An increase would give a more stable yearly profit. 2) Altering of the energy part: An increase would promote a reduced consumption and thereby negatively influence a possible increase in the income frames. An increase may on the other hand reduce the costs of loss and delay investments. 3) Altering of the effect part: An increase would promote reduced maximal effects, lower the costs of loss and delay investments. 4) Reducing the connection fee would increase the maximum construction grant that could be applied for. This would result in a larger part of the construction costs could be covered within the income frames and would

VP-Nets : Efficient automatic localization of key brain structures in 3D fetal neurosonography.

Science.gov (United States)

Huang, Ruobing; Xie, Weidi; Alison Noble, J

2018-04-23

Three-dimensional (3D) fetal neurosonography is used clinically to detect cerebral abnormalities and to assess growth in the developing brain. However, manual identification of key brain structures in 3D ultrasound images requires expertise to perform and even then is tedious. Inspired by how sonographers view and interact with volumes during real-time clinical scanning, we propose an efficient automatic method to simultaneously localize multiple brain structures in 3D fetal neurosonography. The proposed View-based Projection Networks (VP-Nets), uses three view-based Convolutional Neural Networks (CNNs), to simplify 3D localizations by directly predicting 2D projections of the key structures onto three anatomical views. While designed for efficient use of data and GPU memory, the proposed VP-Nets allows for full-resolution 3D prediction. We investigated parameters that influence the performance of VP-Nets, e.g. depth and number of feature channels. Moreover, we demonstrate that the model can pinpoint the structure in 3D space by visualizing the trained VP-Nets, despite only 2D supervision being provided for a single stream during training. For comparison, we implemented two other baseline solutions based on Random Forest and 3D U-Nets. In the reported experiments, VP-Nets consistently outperformed other methods on localization. To test the importance of loss function, two identical models are trained with binary corss-entropy and dice coefficient loss respectively. Our best VP-Net model achieved prediction center deviation: 1.8 ± 1.4 mm, size difference: 1.9 ± 1.5 mm, and 3D Intersection Over Union (IOU): 63.2 ± 14.7% when compared to the ground truth. To make the whole pipeline intervention free, we also implement a skull-stripping tool using 3D CNN, which achieves high segmentation accuracy. As a result, the proposed processing pipeline takes a raw ultrasound brain image as input, and output a skull-stripped image with five detected key brain

Contribution of local beef cattle production on farmer’s income in the dryland farming of Kupang Regency, Indonesia

Science.gov (United States)

Kapa, M. M. J.; Henuk, Y. L.; Hasnudi; Suyadi

2018-02-01

Study on contribution of local beef cattle enterprise on income of dryland farmers in Kupang Regency was conducted from September to December 2016. The study aimed to: (1) determine composition of farm household income in the dry land area of Kupang Regency, Indonesia, (2) analyze contribution of income from local beef cattle enterprise to farm household income. A survey was done on 56 beef cattle farmers who were purposively selected as respondents. All respondents were interviewed using structured questioners with focus on farm household activities and their income. The results showed that total net income of farm household was Rp 14,854,550 per year, out of this Rp3,246,550 to Rp 5,404,750 equals to 21.85 to 36.38% was from local beef cattle enterprise. To enhance the role of beef cattle enterprise, the owner should improve cattle husbandry management through providing good quality and quantity of feed continuously, as well as empowering livestock extension workers to deliver proper information and technology on beef cattle husbandry to the farmer.

Father Loss and Child Telomere Length.

Science.gov (United States)

Mitchell, Colter; McLanahan, Sara; Schneper, Lisa; Garfinkel, Irv; Brooks-Gunn, Jeanne; Notterman, Daniel

2017-08-01

Father loss during childhood has negative health and behavioral consequences, but the biological consequences are unknown. Our goal was to examine how father loss (because of separation and/or divorce, death, or incarceration) is associated with cellular function as estimated by telomere length. Data come from the 9-year follow-up of the Fragile Families and Child Wellbeing Study, a birth cohort study of children in 20 large American cities ( N = 2420). Principal measures are as follows: salivary telomere length (sTL), mother reports of father loss, and polymorphisms in genes related to serotonergic and dopaminergic signaling. At 9 years of age, children with father loss have significantly shorter telomeres (14% reduction). Paternal death has the largest association (16%), followed by incarceration (10%), and separation and/or divorce (6%). Changes in income partially mediate these associations (95% mediation for separation and/or divorce, 30% for incarceration, and 25% for death). Effects are 40% greater for boys and 90% greater for children with the most reactive alleles of the serotonin transporter genes when compared with those with the least reactive alleles. No differences were found by age at father loss or a child's race/ethnicity. Father loss has a significant association with children's sTL, with the death of a father showing the largest effect. Income loss explains most of the association between child sTL and separation and/or divorce but much less of the association with incarceration or death. This underscores the important role of fathers in the care and development of children and supplements evidence of the strong negative effects of parental incarceration. Copyright © 2017 by the American Academy of Pediatrics.

Multinomial logistic models explaining income changes of migrants to high-amenity counties.

Science.gov (United States)

Von Reichert, C; Rudzitis, G

1992-01-01

"A survey of residents of and migrants to 15 fast-growing wilderness counties [in the United States] showed that only 25 percent of the migrants increased their income, while almost 50 percent accepted income losses upon their moves to high-amenity counties. Concomitantly, amenities and quality of life were more important factors in the migration decision than was employment, for instance. We focused on migrants in the labor force and employed multinomial logistic regression to identify the impact of migrants' characteristics, their satisfaction/dissatisfaction with previous location (push), and the importance of destination features (pull) on income change." excerpt

Using a mass balance to determine the potency loss during the production of a pharmaceutical blend.

Science.gov (United States)

Mackaplow, Michael B

2010-09-01

The manufacture of a blend containing the active pharmaceutical ingredient (API) and inert excipients is a precursor for the production of most pharmaceutical capsules and tablets. However, if there is a net water gain or preferential loss of API during production, the potency of the final drug product may be less than the target value. We use a mass balance to predict the mean potency loss during the production of a blend via wet granulation and fluidized bed drying. The result is an explicit analytical equation for the change in blend potency a function of net water gain, solids losses (both regular and high-potency), and the fraction of excipients added extragranularly. This model predicts that each 1% gain in moisture content (as determined by a loss on drying test) will decrease the API concentration of the final blend at least 1% LC. The effect of pre-blend solid losses increases with their degree of superpotency. This work supports Quality by Design by providing a rational method to set the process design space to minimize blend potency losses. When an overage is necessary, the model can help justify it by providing a quantitative, first-principles understanding of the sources of potency loss. The analysis is applicable to other manufacturing processes where the primary sources of potency loss are net water gain and/or mass losses.

Evaluation of Clear-Sky Incoming Radiation Estimating Equations Typically Used in Remote Sensing Evapotranspiration Algorithms

Directory of Open Access Journals (Sweden)

Ted W. Sammis

2013-09-01

Full Text Available Net radiation is a key component of the energy balance, whose estimation accuracy has an impact on energy flux estimates from satellite data. In typical remote sensing evapotranspiration (ET algorithms, the outgoing shortwave and longwave components of net radiation are obtained from remote sensing data, while the incoming shortwave (RS and longwave (RL components are typically estimated from weather data using empirical equations. This study evaluates the accuracy of empirical equations commonly used in remote sensing ET algorithms for estimating RS and RL radiation. Evaluation is carried out through comparison of estimates and observations at five sites that represent different climatic regions from humid to arid. Results reveal (1 both RS and RL estimates from all evaluated equations well correlate with observations (R2 ≥ 0.92, (2 RS estimating equations tend to overestimate, especially at higher values, (3 RL estimating equations tend to give more biased values in arid and semi-arid regions, (4 a model that parameterizes the diffuse component of radiation using two clearness indices and a simple model that assumes a linear increase of atmospheric transmissivity with elevation give better RS estimates, and (5 mean relative absolute errors in the net radiation (Rn estimates caused by the use of RS and RL estimating equations varies from 10% to 22%. This study suggests that Rn estimates using recommended incoming radiation estimating equations could improve ET estimates.

Can net photosynthesis and water relations provide a clue on the ...

African Journals Online (AJOL)

Net photosynthesis, sap flow density (SFD) and water use efficiency (WUE) were measured in a Quercus suber forest in north Tunisia in an attempt to explain the forest decline. In general, sap flow was positively related to light intensity and water loss, indicating that high light intensities can increase the SFD up to the ...

Economics of Harvesting and Marketing Selected Indigenous Fruits in Mwingi District, Kenya

OpenAIRE

Mwema, C. M.; Lagat, J.K.; Mutai, B. K.

2013-01-01

Constant droughts especially in the Arid and Semi-Arid Lands (ASAL) have led to recurrent crop failures and livestock losses. Households have therefore resulted to other alternatives which can provide both food and income. Trade in indigenous fruits contributes to livelihoods through income generation and as a safety net for consumption and income smoothing. This paper presents the analysis of economic returns from harvesting and marketing indigenous fruits and the socio economic factors that...

Net ion fluxes and ammonia excretion during transport of Rhamdia quelen juveniles

Directory of Open Access Journals (Sweden)

Luciano de Oliveira Garcia

2015-10-01

Full Text Available The objective of this study was to verify net ion fluxes and ammonia excretion in silver catfish transported in plastic bags at three different loading densities: 221, 286 and 365g L-1 for 5h. A water sample was collected at the beginning and at the end of the transport for analysis of water parameters. There was a significant positive relationship between net ion effluxes and negative relationship between ammonia excretion and loading density, demonstrated by the following equations: Na+: y-24.5-0.27x, r2=0.99, Cl-: y=40.2-0.61x, r2=0.98, K+: y=8.0-27.6x, r2=0.94; ammonia excretion: y=-11.43+0.017x, r2=0.95, where y: net ion flux (mmol kg-1 h-1 or ammonia excretion (mg kg-1h-1 and x: loading density (g. Therefore, the increase of loading density increases net ion loss, but reduces ammonia excretion during the transport of silver catfish, indicating the possibility of ammonia accumulation

Net Neutrality

DEFF Research Database (Denmark)

Savin, Andrej

2017-01-01

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

Annotating Coloured Petri Nets

DEFF Research Database (Denmark)

Lindstrøm, Bo; Wells, Lisa Marie

2002-01-01

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

26 CFR 1.199-0 - Table of contents.

Science.gov (United States)

2010-04-01

.... This section lists the section headings that appear in §§ 1.199-1 through 1.199-9. § 1.199-1Income... property. (2) Examples. (3) Hedging transactions. (i) In general. (ii) Currency fluctuations. (iii) Effect... general. (2) Example. (3) Net operating loss carrybacks and carryovers. (4) Losses used to reduce taxable...

Socioeconomic hierarchy and health gradient in Europe: the role of income inequality and of social origins.

Science.gov (United States)

Chauvel, Louis; Leist, Anja K

2015-11-14

Health inequalities reflect multidimensional inequality (income, education, and other indicators of socioeconomic position) and vary across countries and welfare regimes. To which extent there is intergenerational transmission of health via parental socioeconomic status has rarely been investigated in comparative perspective. The study sought to explore if different measures of stratification produce the same health gradient and to which extent health gradients of income and of social origins vary with level of living and income inequality. A total of 299,770 observations were available from 18 countries assessed in EU-SILC 2005 and 2011 data, which contain information on social origins. Income inequality (Gini) and level of living were calculated from EU-SILC. Logit rank transformation provided normalized inequalities and distributions of income and social origins up to the extremes of the distribution and was used to investigate net comparable health gradients in detail. Multilevel random-slope models were run to post-estimate best linear unbiased predictors (BLUPs) and related standard deviations of residual intercepts (median health) and slopes (income-health gradients) per country and survey year. Health gradients varied across different measures of stratification, with origins and income producing significant slopes after controls. Income inequality was associated with worse average health, but income inequality and steepness of the health gradient were only marginally associated. Linear health gradients suggest gains in health per rank of income and of origins even at the very extremes of the distribution. Intergenerational transmission of status gains in importance in countries with higher income inequality. Countries differ in the association of income inequality and income-related health gradient, and low income inequality may mask health problems of vulnerable individuals with low status. Not only income inequality, but other country characteristics such

PatterNet: a system to learn compact physical design pattern representations for pattern-based analytics

Science.gov (United States)

Lutich, Andrey

2017-07-01

This research considers the problem of generating compact vector representations of physical design patterns for analytics purposes in semiconductor patterning domain. PatterNet uses a deep artificial neural network to learn mapping of physical design patterns to a compact Euclidean hyperspace. Distances among mapped patterns in this space correspond to dissimilarities among patterns defined at the time of the network training. Once the mapping network has been trained, PatterNet embeddings can be used as feature vectors with standard machine learning algorithms, and pattern search, comparison, and clustering become trivial problems. PatterNet is inspired by the concepts developed within the framework of generative adversarial networks as well as the FaceNet. Our method facilitates a deep neural network (DNN) to learn directly the compact representation by supplying it with pairs of design patterns and dissimilarity among these patterns defined by a user. In the simplest case, the dissimilarity is represented by an area of the XOR of two patterns. Important to realize that our PatterNet approach is very different to the methods developed for deep learning on image data. In contrast to "conventional" pictures, the patterns in the CAD world are the lists of polygon vertex coordinates. The method solely relies on the promise of deep learning to discover internal structure of the incoming data and learn its hierarchical representations. Artificial intelligence arising from the combination of PatterNet and clustering analysis very precisely follows intuition of patterning/optical proximity correction experts paving the way toward human-like and human-friendly engineering tools.

Income inequality and adolescent fertility in low-income countries.

Science.gov (United States)

Castro, Ruben; Fajnzylber, Eduardo

2017-09-28

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

NetSig

DEFF Research Database (Denmark)

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

2018-01-01

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

The evolving role and care management approaches of safety-net medicaid managed care plans

OpenAIRE

Gusmano, Michael K.; Sparer, Michael S.; Brown, Lawrence D.; Rowe, Catherine; Gray, Bradford

2002-01-01

This article provides new empirical data about the viability and the care management activities of Medicaid managed-care plans sponsored by provider organizations that serve Medicaid and other low-income populations. Using survey and case study methods we studied these “safety-net” health plans in 1998 and 2000. Although the number of safety-net plans declined over this period, the surviving plans were larger and enjoying greater financial success than the plans we surveyed in 1998. We also f...

Harvesting fertilized rye cover crop: simulated revenue, net energy, and drainage Nitrogen loss

Science.gov (United States)

Food and biofuel production along with global N use are expected to increase over the next few decades, which complicates the goal of reducing N loss to the environment. Including winter rye as a cover crop in corn-soybean rotations reduces N loss to drainage. A few studies suggest that harvesting r...

Reply to Comment on ‘High-income does not protect against hurricane losses’

Science.gov (United States)

Geiger, Tobias; Frieler, Katja; Levermann, Anders

2017-09-01

Recently a multitude of empirically derived damage models have been applied to project future tropical cyclone (TC) losses for the United States. In their study (Geiger et al 2016 Environ. Res. Lett. 11 084012) compared two approaches that differ in the scaling of losses with socio-economic drivers: the commonly-used approach resulting in a sub-linear scaling of historical TC losses with a nation’s affected gross domestic product (GDP), and the disentangled approach that shows a sub-linear increase with affected population and a super-linear scaling of relative losses with per capita income. Statistics cannot determine which approach is preferable but since process understanding demands that there is a dependence of the loss on both GDP per capita and population, an approach that accounts for both separately is preferable to one which assumes a specific relation between the two dependencies. In the accompanying comment, Rybski et al argued that there is no rigorous evidence to reach the conclusion that high-income does not protect against hurricane losses. Here we affirm that our conclusion is drawn correctly and reply to further remarks raised in the comment, highlighting the adequateness of our approach but also the potential for future extension of our research.

Bank loan loss provisions research: A review

Directory of Open Access Journals (Sweden)

Peterson K. Ozili

2017-09-01

Full Text Available We review the recent academic and policy literature on bank loan loss provisioning. Among other things, we observe that there exist some interaction between LLPs and existing prudential, accounting, institutional, cultural, religious, tax and fiscal frameworks which differ across countries; and we find that managerial discretion in provisioning is strongly linked to income smoothing, capital management, signalling, tax management and other objectives. We also address several issues including the ethical dimensions of income smoothing, factors influencing income smoothing, methodological issues in LLP modelling and the dynamic loan loss provisioning experiment; which opens up several avenues for further research such as: finding a balance between sufficient LLPs which regulators want versus transparent LLPs which standard setters want; the sensitivity of abnormal LLPs to changes in equity; the persistence of abnormal LLPs following CEO exit; country-specific interventions that induce LLP procyclicality in emerging countries; the impact of Basel III on banks' provisioning discretion; LLP behaviour among systemic and non-systemic financial institutions; etc. We conclude that regulators need to pay attention to how much discretion lending institutions should have in determining reported provision estimates, and this has been a long standing issue.

Net smart how to thrive online

CERN Document Server

Rheingold, Howard

2014-01-01

Like it or not, knowing how to make use of online tools without being overloaded with too much information is an essential ingredient to personal success in the twenty-first century. But how can we use digital media so that they make us empowered participants rather than passive receivers, grounded, well-rounded people rather than multitasking basket cases? In Net Smart, cyberculture expert Howard Rheingold shows us how to use social media intelligently, humanely, and, above all, mindfully. Mindful use of digital media means thinking about what we are doing, cultivating an ongoing inner inquiry into how we want to spend our time. Rheingold outlines five fundamental digital literacies, online skills that will help us do this: attention, participation, collaboration, critical consumption of information (or "crap detection"), and network smarts. He explains how attention works, and how we can use our attention to focus on the tiny relevant portion of the incoming tsunami of information. He describes the quality...

Learning Visual Basic NET

CERN Document Server

Liberty, Jesse

2009-01-01

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

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.

Importance of baseline specification in evaluating conservation interventions and achieving no net loss of biodiversity.

Science.gov (United States)

Bull, J W; Gordon, A; Law, E A; Suttle, K B; Milner-Gulland, E J

2014-06-01

There is an urgent need to improve the evaluation of conservation interventions. This requires specifying an objective and a frame of reference from which to measure performance. Reference frames can be baselines (i.e., known biodiversity at a fixed point in history) or counterfactuals (i.e., a scenario that would have occurred without the intervention). Biodiversity offsets are interventions with the objective of no net loss of biodiversity (NNL). We used biodiversity offsets to analyze the effects of the choice of reference frame on whether interventions met stated objectives. We developed 2 models to investigate the implications of setting different frames of reference in regions subject to various biodiversity trends and anthropogenic impacts. First, a general analytic model evaluated offsets against a range of baseline and counterfactual specifications. Second, a simulation model then replicated these results with a complex real world case study: native grassland offsets in Melbourne, Australia. Both models showed that achieving NNL depended upon the interaction between reference frame and background biodiversity trends. With a baseline, offsets were less likely to achieve NNL where biodiversity was decreasing than where biodiversity was stable or increasing. With a no-development counterfactual, however, NNL was achievable only where biodiversity was declining. Otherwise, preventing development was better for biodiversity. Uncertainty about compliance was a stronger determinant of success than uncertainty in underlying biodiversity trends. When only development and offset locations were considered, offsets sometimes resulted in NNL, but not across an entire region. Choice of reference frame determined feasibility and effort required to attain objectives when designing and evaluating biodiversity offset schemes. We argue the choice is thus of fundamental importance for conservation policy. Our results shed light on situations in which biodiversity offsets may

How to measure monetary losses in gambling disorder? An evidence-based refinement.

Science.gov (United States)

Medeiros, Gustavo C; Redden, Sarah A; Chamberlain, Samuel R; Grant, Jon E

2018-05-01

Diverse monetary measures have been utilized across different studies in gambling disorder (GD). However, there are limited evidence-based proposals regarding the best way to assess financial losses. We investigated how different variables of monetary losses correlate with validated assessments of gambling severity and overall functioning in a large sample of subjects with GD (n = 436). We found that relative monetary variables (i.e. when financial losses were evaluated in relation to personal income) showed the most robust correlations with gambling severity and overall psychosocial functioning. Percentage of monthly income lost from gambling was the variable with the best performance. Copyright © 2018 The Authors. Published by Elsevier B.V. All rights reserved.

Associations between economic loss, financial strain and the psychological status of Wenchuan earthquake survivors.

Science.gov (United States)

Huang, Yunong; Wong, Hung; Tan, Ngoh Tiong

2015-10-01

This study examines the effects of economic loss on the life satisfaction and mental health of Wenchuan earthquake survivors. Economic loss is measured by earthquake impacts on the income and houses of the survivors. The correlation analysis shows that earthquake impact on income is significantly correlated with life satisfaction and depression. The regression analyses indicate that earthquake impact on income is indirectly associated with life satisfaction and depression through its effect on financial strain. The research highlights the importance of coping strategies in maintaining a balance between economic status and living demands for disaster survivors. © 2015 The Author(s). Disasters © Overseas Development Institute, 2015.

Income inequality and adolescent fertility in low-income countries

Directory of Open Access Journals (Sweden)

Ruben Castro

2017-09-01

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

The Economic Impact of Global Warming on Livestock Husbandry in Kenya: A Ricardian Analysis

Energy Technology Data Exchange (ETDEWEB)

Kabubo-Mariara, Jane (School of Economics, Univ. of Nairobi, Nairobi (Kenya))

2008-07-01

This paper examines the economic impact of climate change on livestock production in Kenya. We estimate a Ricardian model of net livestock incomes and further estimate the marginal impacts of climate change. We also simulate the impact of different climate scenarios on livestock incomes. The results show that livestock production in Kenya is highly sensitive to climate change and that there is a non-linear relationship between climate change and livestock productivity. The results further suggest possible gains from rising temperatures; losses from increased precipitation, but gains in net revenues resulting from a combined effect of rising temperatures and increased precipitation

Impact of 2001 Building Technology, state and community programs on United States employment and wage income

International Nuclear Information System (INIS)

MJ Scott; DJ Hostick; DB Elliott

2000-01-01

The Department of Energy Office of Building Technology, State and Community Programs (BTS) is interested in assessing the potential economic impacts of its portfolio of programs on national employment and income. A special purpose version of the IMPLAN input-output model allied In Build is used in this study of all 38 BTS programs included in the FY2001 federal budget. Energy savings, investments, and impacts on U.S. national employment and wage income are reported by program for selected years to the year 2030. Energy savings from these programs have the potential of creating a total of nearly 332,000 jobs and about $5.3 billion in wage income (1995$) by the year 2030. Because the required investments to achieve these savings are capital intensive, the net effect after investment is 304,000 jobs and $5.0 billion

Advective loss of overwintering Calanus finmarchicus from the Faroe-Shetland Channel

DEFF Research Database (Denmark)

Rullyanto, Arief; Jonasdottir, Sigrun H.; Visser, Andre W.

2015-01-01

, a regionally important secondary producer. Using a high resolution hydrodynamic model, MIKE 3 FM, we simulate the overflow of deep water and estimate the associated loss rate of C. finmarchicus as a function of the water depth strata within which they reside. We estimate a net advective loss from the Norwegian...

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

Directory of Open Access Journals (Sweden)

Chu Yeong Lim

2017-03-01

Full Text Available We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater (less income smoothing in the corporate banking segments of low-capital (high-capital banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to the regulatory announcements, that reaction weakens over time. Overall, the study highlights the unintended consequences of the banking rule changes.

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel Ⅱ Accordq

Institute of Scientific and Technical Information of China (English)

Chu Yeong Lim; Kevin Ow Yong

2017-01-01

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater(less) income smoothing in the corporate banking segments of low-capital(high-capital) banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to the regulatory announcements, that reaction weakens over time. Overall,the study highlights the unintended consequences of the banking rule changes.

Calculation Tool for Determining the Net Energy Gain

DEFF Research Database (Denmark)

Laustsen, Jacob Birck; Svendsen, Svend

2002-01-01

is dependent on both the U-values and the g-values. Beyond this it is dependent on the orientation of the windows and the climate and the actual period. This makes it difficult to choose the glazings and windows that are optimal with regard to energy performance in a given case. These facts have aroused a need...... for simple and accurate methods to determine and compare the energy performance of different window products. When choosing windows for new buildings or retrofitting a calculation tool that in a simple way determines the net energy gain from the specific windows in the actual building will ease the selection...... of the best window solution. Such a tool combined with a database with window products can make calculations of the heat loss or energy demand corresponding to the requirements in the new building code easier and more correct. In the paper, methods to determine energy performance data and the net energy gain...

Collecting the tax on Income from Investments and Income Statement

OpenAIRE

Raluca Andreea MIHALACHE

2015-01-01

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

Theory of change for the delivery of talking therapies by lay workers to survivors of humanitarian crises in low-income and middle-income countries: protocol of a systematic review

Science.gov (United States)

Ryan, Grace Kathryn; Bass, Judith K; Eaton, Julian

2018-01-01

Introduction There is a severe shortage of specialist mental healthcare providers in low-income and middle-income countries (LMICs) affected by humanitarian crises. In these settings, talking therapies may be delivered by non-specialists, including lay workers with no tertiary education or formal certification in mental health. This systematic review will synthesise the literature on the implementation and effectiveness of talking therapies delivered by lay workers in LMICs affected by humanitarian crises, in order to develop a Theory of Change (ToC). Methods and analysis Qualitative, quantitative and mixed-methods studies assessing the implementation or effectiveness of lay-delivered talking therapies for common mental disorders provided to adult survivors of humanitarian crises in LMICs will be eligible for inclusion. Studies set in high-income countries will be excluded. No restrictions will be applied to language or year of publication. Unpublished studies will be excluded. Seven electronic databases will be searched: MEDLINE, Embase, PsycINFO, PsycEXTRA, Global Health, Cochrane Library and ClinicalTrials.gov. Contents pages of three peer-reviewed journals will be hand-searched. Sources of grey literature will include resource directories of two online mental health networks (MHPSS.net and MHInnovation.net) and expert consultation. Forward and backward citation searches of included studies will be performed. Two reviewers will independently screen studies for inclusion, extract data and assess study quality. A narrative synthesis will be conducted, following established guidelines. A ToC map will be amended iteratively to take into account the review results and guide the synthesis. Ethics and dissemination Findings will be presented in a manuscript for publication in a peer-reviewed journal and disseminated through a coordinated communications strategy targeting knowledge generators, enablers and users. PROSPERO registration number CRD42017058287. PMID

Theory of change for the delivery of talking therapies by lay workers to survivors of humanitarian crises in low-income and middle-income countries: protocol of a systematic review.

Science.gov (United States)

Ryan, Grace Kathryn; Bauer, Andreas; Bass, Judith K; Eaton, Julian

2018-02-17

There is a severe shortage of specialist mental healthcare providers in low-income and middle-income countries (LMICs) affected by humanitarian crises. In these settings, talking therapies may be delivered by non-specialists, including lay workers with no tertiary education or formal certification in mental health. This systematic review will synthesise the literature on the implementation and effectiveness of talking therapies delivered by lay workers in LMICs affected by humanitarian crises, in order to develop a Theory of Change (ToC). Qualitative, quantitative and mixed-methods studies assessing the implementation or effectiveness of lay-delivered talking therapies for common mental disorders provided to adult survivors of humanitarian crises in LMICs will be eligible for inclusion. Studies set in high-income countries will be excluded. No restrictions will be applied to language or year of publication. Unpublished studies will be excluded. Seven electronic databases will be searched: MEDLINE, Embase, PsycINFO, PsycEXTRA, Global Health, Cochrane Library and ClinicalTrials.gov. Contents pages of three peer-reviewed journals will be hand-searched. Sources of grey literature will include resource directories of two online mental health networks (MHPSS.net and MHInnovation.net) and expert consultation. Forward and backward citation searches of included studies will be performed. Two reviewers will independently screen studies for inclusion, extract data and assess study quality. A narrative synthesis will be conducted, following established guidelines. A ToC map will be amended iteratively to take into account the review results and guide the synthesis. Findings will be presented in a manuscript for publication in a peer-reviewed journal and disseminated through a coordinated communications strategy targeting knowledge generators, enablers and users. CRD42017058287. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018

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

Science.gov (United States)

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

2017-10-01

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

Income Inequality in Rural India: Decomposing the Gini by Income Sources

OpenAIRE

Mehtabul Azam; Abusaleh Shariff

2011-01-01

This paper examines income inequality in rural India in 1993 and 2005. It attempts to ascertain the contribution of different income sources to overall income inequality, and change in their relative importance between 1993 and 2005 through decomposition of Gini coefficient. The paper finds that income inequality has increased between 1993 and 2005. Agriculture income continues to contribute majorly in total income and income inequality; however its share in total income and total income ineq...

Income inequality, individual income, and mortality in Danish adults

DEFF Research Database (Denmark)

Osler, Merete; Prescott, Eva; Grønbaek, Morten

2002-01-01

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

49 CFR 1152.36 - Submission of revenue and cost data.

Science.gov (United States)

2010-10-01

... (lines 12a through 12c) a. Working capital XXXX b. Income tax consequences XXXX c. Net liquidation value XXXX 13. Nominal rate of return XXXX 14. Nominal return on value (line 12 times line 13) 3 XXXX 15. Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

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

Science.gov (United States)

Watts, G.

2012-12-01

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

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

International Nuclear Information System (INIS)

Watts, G

2012-01-01

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

Adiabatic energization in the ring current and its relation to other source and loss terms

Science.gov (United States)

Liemohn, M. W.; Kozyra, J. U.; Clauer, C. R.; Khazanov, G. V.; Thomsen, M. F.

2002-04-01

The influence of adiabatic energization and deenergization effects, caused by particle drift in radial distance, on ring current growth rates and loss lifetimes is investigated. Growth and loss rates from simulation results of four storms (5 June 1991, 15 May 1997, 19 October 1998, and 25 September 1998) are examined and compared against the y component of the solar wind electric field (Ey,sw). Energy change rates with and without the inclusion of adiabatic energy changes are considered to isolate the influence of this mechanism in governing changes of ring current strength. It is found that the influence of adiabatic drift effects on the energy change rates is very large when energization and deenergization are considered separately as gain and loss mechanisms, often about an order of magnitude larger than all other source or loss terms combined. This is true not only during storm times, when the open drift path configuration of the hot ions dominates the physics of the ring current, but also during quiet times, when the small oscillation in L of the closed trajectories creates a large source and loss of energy each drift orbit. However, the net energy change from adiabatic drift is often smaller than other source and loss processes, especially during quiet times. Energization from adiabatic drift dominates ring current growth only during portions of the main phase of storms. Furthermore, the net-adiabatic energization is often positive, because some particles are lost in the inner magnetosphere before they can adiabatically deenergize. It is shown that the inclusion of only this net-adiabatic drift effect in the total source rate or loss lifetime (depending on the sign of the net-adiabatic energization) best matches the observed source and loss values from empirical Dst predictor methods (that is, for consistency, these values should be compared between the calculation methods). While adiabatic deenergization dominates the loss timescales for all Ey,sw values

75 FR 44901 - Extended Carryback of Losses to or From a Consolidated Group; Correction

Science.gov (United States)

2010-07-30

... Carryback of Losses to or From a Consolidated Group; Correction AGENCY: Internal Revenue Service (IRS... pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members. DATES: This... operating losses (temporary). * * * * * (B) Taxpayer's taxable income. For purposes of computing the...

Income inequality, life expectancy and cause-specific mortality in 43 European countries, 1987-2008: a fixed effects study.

Science.gov (United States)

Hu, Yannan; van Lenthe, Frank J; Mackenbach, Johan P

2015-08-01

Whether income inequality is related to population health is still open to debate. We aimed to critically assess the relationship between income inequality and mortality in 43 European countries using comparable data between 1987 and 2008, controlling for time-invariant and time-variant country-level confounding factors. Annual data on income inequality, expressed as Gini index based on net household income, were extracted from the Standardizing the World Income Inequality Database. Data on life expectancy at birth and age-standardized mortality by cause of death were obtained from the Human Lifetable Database and the World Health Organization European Health for All Database. Data on infant mortality were obtained from the United Nations World Population Prospects Database. The relationships between income inequality and mortality indicators were studied using country fixed effects models, adjusted for time trends and country characteristics. Significant associations between income inequality and many mortality indicators were found in pooled cross-sectional regressions, indicating higher mortality in countries with larger income inequalities. Once the country fixed effects were added, all associations between income inequality and mortality indicators became insignificant, except for mortality from external causes and homicide among men, and cancers among women. The significant results for homicide and cancers disappeared after further adjustment for indicators of democracy, education, transition to national independence, armed conflicts, and economic freedom. Cross-sectional associations between income inequality and mortality seem to reflect the confounding effects of other country characteristics. In a European context, national levels of income inequality do not have an independent effect on mortality.

Net technique for intraocular lens support in aphakia without capsular support.

Science.gov (United States)

De Novelli, Fernando José; Neto, Theodomiro Lourenço Garrido; de Sena Rabelo, Gabriel; Blumer, Marcel Eduardo; Suzuki, Ricardo; Ghanem, Ramon Coral

2017-01-01

This paper describes a modified surgical technique for intraocular lens implantation in aphakic eyes with no capsular support. Retrospective case series. Seventeen eyes of 17 aphakic patients with no capsule support underwent intraocular lens (IOL) implantation using a standardized technique in which a net was created at the ciliary sulcus plane with two threads forming a net pattern. The net was used as support for the IOL. Follow-up ranged from 6 to 38 months, with an average of 23 months. In all cases, the IOL was safely implanted and remained stable during the follow-up. In 16 eyes, the IOL remained well centered; in one eye, slight decentration was observed. Distance-corrected visual acuity improved by a mean of 4 lines, from 1.13 (LogMAR) to 0.52 (P = 0.01). This technique might be especially useful in cases of insufficient capsular support associated with tissue loss or iris atrophy. In these cases, iris fixation is not feasible; thus, the only surgical alternative is IOL scleral fixation.

INMARSAT-C SafetyNET

Science.gov (United States)

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

Capital Income Tax Coordination and the Income Tax Mix

DEFF Research Database (Denmark)

Huizinga, Harry; Nielsen, Søren Bo

2005-01-01

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

Explicit Solution of Reinsurance-Investment Problem for an Insurer with Dynamic Income under Vasicek Model

Directory of Open Access Journals (Sweden)

De-Lei Sheng

2016-01-01

Full Text Available Unlike traditionally used reserves models, this paper focuses on a reserve process with dynamic income to study the reinsurance-investment problem for an insurer under Vasicek stochastic interest rate model. The insurer’s dynamic income is given by the remainder after a dynamic reward budget being subtracted from the insurer’s net premium which is calculated according to expected premium principle. Applying stochastic control technique, a Hamilton-Jacobi-Bellman equation is established and the explicit solution is obtained under the objective of maximizing the insurer’s power utility of terminal wealth. Some economic interpretations of the obtained results are explained in detail. In addition, numerical analysis and several graphics are given to illustrate our results more meticulous.

Quantum net dynamics

International Nuclear Information System (INIS)

Finkelstein, D.

1989-01-01

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

NPC Based Design Optimization for a Net Zero Office Building in Hot Climates with PV Panels as Shading Device

Directory of Open Access Journals (Sweden)

Muhammad Zubair

2018-05-01

Full Text Available Hot areas of the world receive a high amount of solar radiation. As a result, buildings in those areas consume more energy to maintain a comfortable climate for their inhabitants. In an effort to design net-zero energy building in hot climates, PV possesses the unique advantage of generating electrical energy while protecting the building from solar irradiance. In this work, to form a net-zero energy building (NZEB, renewable resources such as solar and wind available onsite for an existing building have been analyzed in a hot climate location. PV and wind turbines in various configurations are studied to form a NZEB, where PV-only systems offer better performance than Hybrid PV Wind systems, based on net present cost (NPC. The self-shading losses in PV placed on rooftop areas are analyzed by placing parallel arrays of PV modules at various distances in between them. The effect on building cooling load by rooftop PV panels as shading devices is investigated. Furthermore, self-shading losses of PV are compared by the savings in cooling loads using PV as shading. In the case study, 12.3% saving in the cooling load of the building is observed when the building rooftop is completed shaded by PV panels; annual cooling load decreased from 3.417 GWh to 2.996 GWh, while only 1.04% shaded losses are observed for fully shaded (FS buildings compared to those with no shading (NS, as PV generation decreases from 594.39 kWh/m2 to 588.21 kWh/m2. The net present cost of the project has been decreased from US$4.77 million to US$4.41 million by simply covering the rooftop completely with PV panels, for a net-zero energy building.

26 CFR 1.1366-0 - Table of contents.

Science.gov (United States)

2010-04-01

...) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-0 Table of contents. The.... (d) Shareholders holding stock subject to community property laws. (e) Net operating loss deduction... liquidations, reorganizations, and divisions. (1) Liquidations and reorganizations. (2) Corporate separations...

Reliability evaluation of the power supply of an electrical power net for safety-relevant applications

International Nuclear Information System (INIS)

Dominguez-Garcia, Alejandro D.; Kassakian, John G.; Schindall, Joel E.

2006-01-01

In this paper, we introduce a methodology for the dependability analysis of new automotive safety-relevant systems. With the introduction of safety-relevant electronic systems in cars, it is necessary to carry out a thorough dependability analysis of those systems to fully understand and quantify the failure mechanisms in order to improve the design. Several system level FMEAs are used to identify the different failure modes of the system and, a Markov model is constructed to quantify their probability of occurrence. A new power net architecture with application to new safety-relevant automotive systems, such as Steer-by-Wire or Brake-by-Wire, is used as a case study. For these safety-relevant loads, loss of electric power supply means loss of control of the vehicle. It is, therefore, necessary and critical to develop a highly dependable power net to ensure power to these loads under all circumstances

High-level Petri Nets

DEFF Research Database (Denmark)

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

Oracle Inequalities for Convex Loss Functions with Non-Linear Targets

DEFF Research Database (Denmark)

Caner, Mehmet; Kock, Anders Bredahl

This paper consider penalized empirical loss minimization of convex loss functions with unknown non-linear target functions. Using the elastic net penalty we establish a finite sample oracle inequality which bounds the loss of our estimator from above with high probability. If the unknown target...... of the same order as that of the oracle. If the target is linear we give sufficient conditions for consistency of the estimated parameter vector. Next, we briefly discuss how a thresholded version of our estimator can be used to perform consistent variable selection. We give two examples of loss functions...

利益の予測可能性と価値関連性の実証研究

OpenAIRE

森脇 輝行

2016-01-01

This paper examines the predictability and the value relevance of net income, comprehensive income, net income plus other comprehensive income and other comprehensive income. As a result, displaying separately the net income plus other comprehensive income and net income became a result of increasing predictability for the future profits. Concerning the value relevance, comprehensive income shows the highest value relevance among all kinds of profits on 2011 and 2012. Net income plus comprehe...

Peripherality, income inequality, and life expectancy: revisiting the income inequality hypothesis.

Science.gov (United States)

Moore, Spencer

2006-06-01

Recent criticisms of the income inequality and health hypothesis have stressed the lack of consistent significant evidence for the stronger effects of income inequality among rich countries. Despite such criticisms, little attention has been devoted to the income-based criteria underlying the stratification of countries into rich/poor groups and whether trade patterns and world-system role provide an alternative means of stratifying groups. To compare income-based and trade-based criteria, 107 countries were grouped into four typologies: (I) high/low income, (II) OECD membership/non-membership, (III) core/non-core, and (IV) non-periphery/periphery. Each typology was tested separately for significant differences in the effects of income inequality between groups. Separate group comparison tests and regression analyses were conducted for each typology using Rodgers (1979) specification of income, income inequality, and life expectancy. Interaction terms were introduced into Rodgers specification to test whether group classification moderated the effects of income inequality on health. Results show that the effects of income inequality are stronger in the periphery than non-periphery (IV) (-0.76 vs -0.23; P income inequality and population health have assumed (i) income differences between countries best capture global stratification and (ii) the negative effects of income inequality are stronger in high-income countries. However, present findings emphasize (i) the importance of measuring global stratification according to trading patterns and (ii) the strong, negative effects of income inequality on life expectancy among peripheral populations.

Child access to the nutritional safety net during and after the Great Recession: The case of WIC.

Science.gov (United States)

Jackson, Margot I; Mayne, Patrick

2016-12-01

Because children disproportionately live in poverty, they are especially vulnerable during economic crises, making the social safety net a key buffer against the effects of economic disadvantage on their development. The Great Recession of 2007-2009 had strong and lasting effects on American children and families, including striking negative effects on their health environments. Understanding access to the health safety net during this time of increased economic need, as well as the extent to which all children-regardless of age, income or race/ethnicity-share in the increased use of transfer programs, is therefore important in identifying the availability and accessibility of government assistance for those in need. Focusing on the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) program because of its strong effects on child development, we use longitudinal data from the Survey of Income and Program Participation (SIPP) to examine change and stability in children's WIC enrollment before, during and after the recession. Specifically, we examine: 1) whether children's WIC enrollment increased alongside changing family income, and 2) the extent to which changes in participation were shared by all subpopulations, regardless of age, income, and race/ethnicity. Analyses reveal that WIC participation among eligible children increased leading up to, during, and after the Great Recession, suggesting that the program was responsive to increasing economic need. Examining the distribution of WIC enrollment across demographic groups largely reveals a pattern of stable inequality in access and "take up." Children born to poorer and less-educated mothers were more likely to be enrolled prior to the recession, and these differences remain mostly constant during and after the recession. Eligible Hispanic children had consistently higher enrollment, particularly among those in families with foreign-born mothers. The findings suggest that not all

Islamic Deposits and Investment Accounts in Income Smoothing in Post-Reclassification of the Islamic Financial Service Act 2013

Directory of Open Access Journals (Sweden)

Mohd Yaziz MOHD ISA

2014-12-01

Full Text Available This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in Malaysia through loss provisions. It is well acknowledged that Islamic banks set up an allowance for loss provisions in order to absorb any future losses. However, alternative mechanisms, such as Profit Equalization Reserve (PER and Investment Risk Reserve (IRR instead of loss provisions, are used to smooth income. This study determines whether the exercise by Islamic banks in Malaysia to reclassify Islamic deposits to investment accounts after the enacted Islamic Financial Service Act (2013, may have caused unintended consequences in less profit payout to investment account holders. The results do not indicate any unintended consequences of less profit payout to investment account holders from the present exercise by the Islamic banks in Malaysia to distinguish Islamic deposits from investment accounts.

Planning of nets

International Nuclear Information System (INIS)

Carberry, M

1996-01-01

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

Financial Intermediation Costs in Low-Income Countries; The Role of Regulatory, Institutional, and Macroeconomic Factors

OpenAIRE

Tigran Poghosyan

2012-01-01

We analyze factors driving persistently higher financial intermediation costs in low-income countries (LICs) relative to emerging market (EMs) country comparators. Using the net interest margin as a proxy for financial intermediation costs at the bank level, we find that within LICs a substantial part of the variation in interest margins can be explained by bank-specific factors: margins tend to increase with higher riskiness of credit portfolio, lower bank capitalization, and smaller bank si...

The economic effect of electricity net-metering with solar PV: Consequences for network cost recovery, cross subsidies and policy objectives

International Nuclear Information System (INIS)

Eid, Cherrelle; Reneses Guillén, Javier; Frías Marín, Pablo; Hakvoort, Rudi

2014-01-01

Net-metering is commonly known as a practice by which owners of distributed generation (DG) units may offset their electricity consumption from the grid with local generation. The increasing number of prosumers (consumers that both produce and consume electricity) with solar photovoltaic (PV) generation combined with net-metering results in reduced incomes for many network utilities worldwide. Consequently, this pushes utilities to increase charges per kW h in order to recover costs. For non-PV owners, this could result into inequality issues due to the fact that also non-PV owners have to pay higher chargers for their electricity consumed to make up for netted costs of PV-owners. In order to provide insight in those inequality issues caused by net-metering, this study presents the effects on cross-subsidies, cost recovery and policy objectives evolving from different applied netmetering and tariff designs for a residential consumer. Eventually this paper provides recommendations regarding tariffs and metering that will result in more explicit incentives for PV, instead of the current implicit incentives which are present to PV owners due to net-metering. - Highlights: • Network users are frequently charged by energy charging and fixed charging. • Net-metering with energy charging causes potential problems for DSO cost recovery. • Increasing rolling credit timeframes amplify net-metering impacts on cost recovery. • Observed capacity charging can incentivize local storage and self-consumption. • PV owners should receive direct incentives in order to avoid cross subsidization

DMFS: A Data Migration File System for NetBSD

Science.gov (United States)

Studenmund, William

2000-01-01

I have recently developed DMFS, a Data Migration File System, for NetBSD. This file system provides kernel support for the data migration system being developed by my research group at NASA/Ames. The file system utilizes an underlying file store to provide the file backing, and coordinates user and system access to the files. It stores its internal metadata in a flat file, which resides on a separate file system. This paper will first describe our data migration system to provide a context for DMFS, then it will describe DMFS. It also will describe the changes to NetBSD needed to make DMFS work. Then it will give an overview of the file archival and restoration procedures, and describe how some typical user actions are modified by DMFS. Lastly, the paper will present simple performance measurements which indicate that there is little performance loss due to the use of the DMFS layer.

Impact of catch shares on diversification of fishers' income and risk.

Science.gov (United States)

Holland, Daniel S; Speir, Cameron; Agar, Juan; Crosson, Scott; DePiper, Geret; Kasperski, Stephen; Kitts, Andrew W; Perruso, Larry

2017-08-29

Many fishers diversify their income by participating in multiple fisheries, which has been shown to significantly reduce year-to-year variation in income. The ability of fishers to diversify has become increasingly constrained in the last few decades, and catch share programs could further reduce diversification as a result of consolidation. This could increase income variation and thus financial risk. However, catch shares can also offer fishers opportunities to enter or increase participation in catch share fisheries by purchasing or leasing quota. Thus, the net effect on diversification is uncertain. We tested whether diversification and variation in fishing revenues changed after implementation of catch shares for 6,782 vessels in 13 US fisheries that account for 20% of US landings revenue. For each of these fisheries, we tested whether diversification levels, trends, and variation in fishing revenues changed after implementation of catch shares, both for fishers that remained in the catch share fishery and for those that exited but remained active in other fisheries. We found that diversification for both groups was nearly always reduced. However, in most cases, we found no significant change in interannual variation of revenues, and, where changes were significant, variation decreased nearly as often as it increased.

Programming NET Web Services

CERN Document Server

Ferrara, Alex

2007-01-01

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

PROFIT AND LOSS ACCOUNT – SYNTHETIC EXPRESSION OF ABSOLUTE RETURN

Directory of Open Access Journals (Sweden)

MIRON VASILE CRISTIAN IOACHIM

2017-08-01

Full Text Available This study has as main objective the presentation of the current state of knowledge regarding the profit and loss account as part of the financial statements which express in absolute value the profitability of companies and the empirical analysis of these concepts based on the information submitted by OMV Petrom between 2011 and 2015. Thus, in the first part we present several approaches from the specialized literature regarding the aspects mentioned above. The second part follows a vertical and horizontal analysis of key indicators used for measuring the absolute return. For the horizontal analysis we pursued the evolution in time of the following indicators: Gross Margin, Earnings Before Interest and Taxes (EBIT, Financial Result, Gross and Net Result. The vertical analysis aimed to explain the formation of the Gross Result via EBIT (which was also analyzed through the Gross Margin and other specific elements and of the Financial Result (which was also analyzed through the different types of financial income and expenses. The results of the study revealed problems of profitability in the years 2014 and 2015 which, in our opinion, can be attributed to poor management of the commercial activity, exploration activity (research and development, distribution and financial activity.

Impact of income status on prognosis of acute coronary syndrome patients during Greek financial crisis.

Science.gov (United States)

Andrikopoulos, George; Tzeis, Stylianos; Terentes-Printzios, Dimitrios; Varounis, Christos; Vlachopoulos, Charalampos; Mantas, Ioannis; Patsilinakos, Sotirios; Lampropoulos, Stylianos; Olympios, Christoforos; Kartalis, Athanasios; Manolis, Athanasios; Gotsis, Alexandros; Triposkiadis, Filippos; Tsaknakis, Themistoklis; Goudevenos, Ioannis; Kaprinis, Ioannis; Pras, Athanasios; Vasiliou, Fotios; Skoumpourdis, Emmanouil; Sakka, Gerasimoula; Draganigos, Antonios; Vardas, Panos

2016-06-01

The effect of income status on patient outcome merits investigation during periods of financial crisis. We evaluated the impact of income status on out-of-hospital prognosis in a cohort of acute coronary syndrome (ACS) patients, included in a countrywide study during a period of financial crisis. The study is a secondary analysis of a prospective, multicenter, observational study-the PHAETHON study-enrolling consecutive ACS patients in 37 hospitals in Greece. Patients were classified as low or high income based on the reported net annual household income using as a cut-off point the relative poverty threshold for Greece of 12,000 Euros. The outcome measure was survival free of the primary composite endpoint (cardiovascular death, myocardial infarction, stroke/transient ischemic attack, urgent revascularization and urgent hospitalization due to cardiovascular causes). The study population included 794 patients. The administration rate of evidence-based medications was similar in the low- (n = 455) and high-income (n = 339) groups during hospitalization and upon discharge. In a median follow-up of 189 days (interquartile range: 180-212 days), low-income patients had 92 % higher risk of the combined endpoint as compared to high-income patients [Hazard ratio (HR):1.92, 95 % CI:1.25-2.94, p = 0.003]. The effect of low-income status on the combined outcome remained significant after adjustment for age, gender and depression (HR:1.59, 95 % CI:1.02-2.49; p = 0.043). In a period of financial crisis, low income is a significant and independent predictor of poor out-of-hospital outcome in ACS patients. This association has profound implications and should be taken into consideration by public health policy makers.

Importance of Baseline Specification in Evaluating Conservation Interventions and Achieving No Net Loss of Biodiversity

Science.gov (United States)

Bull, J W; Gordon, A; Law, E A; Suttle, K B; Milner-Gulland, E J

2014-01-01

There is an urgent need to improve the evaluation of conservation interventions. This requires specifying an objective and a frame of reference from which to measure performance. Reference frames can be baselines (i.e., known biodiversity at a fixed point in history) or counterfactuals (i.e., a scenario that would have occurred without the intervention). Biodiversity offsets are interventions with the objective of no net loss of biodiversity (NNL). We used biodiversity offsets to analyze the effects of the choice of reference frame on whether interventions met stated objectives. We developed 2 models to investigate the implications of setting different frames of reference in regions subject to various biodiversity trends and anthropogenic impacts. First, a general analytic model evaluated offsets against a range of baseline and counterfactual specifications. Second, a simulation model then replicated these results with a complex real world case study: native grassland offsets in Melbourne, Australia. Both models showed that achieving NNL depended upon the interaction between reference frame and background biodiversity trends. With a baseline, offsets were less likely to achieve NNL where biodiversity was decreasing than where biodiversity was stable or increasing. With a no-development counterfactual, however, NNL was achievable only where biodiversity was declining. Otherwise, preventing development was better for biodiversity. Uncertainty about compliance was a stronger determinant of success than uncertainty in underlying biodiversity trends. When only development and offset locations were considered, offsets sometimes resulted in NNL, but not across an entire region. Choice of reference frame determined feasibility and effort required to attain objectives when designing and evaluating biodiversity offset schemes. We argue the choice is thus of fundamental importance for conservation policy. Our results shed light on situations in which biodiversity offsets may

The "new" military and income inequality: A cross national analysis.

Science.gov (United States)

Kentor, Jeffrey; Jorgenson, Andrew K; Kick, Edward

2012-05-01

Military expenditures have escalated over the last three decades in both developed and less developed countries, without a corresponding expansion of military personnel. Spending has instead been directed towards hi-tech weaponry, what we refer to as the "new" military. We hypothesize that this new, increasingly capital-intensive military is no longer a pathway of upward mobility or employer of last resort for many uneducated, unskilled, or unemployed people, with significant consequences for those individuals and society as a whole. One such consequence, we argue, is an increase in income inequality. We test this hypothesis with cross-national panel models, estimated for 82 developed and less developed countries from 1970 to 2000. Findings indicate that military capital-intensiveness, as measured by military expenditures per soldier, exacerbates income inequality net of control variables. Neither total military expenditures/GDP nor military participation has a significant effect. It appears from these findings that today's "new" military establishment is abrogating its historical role as an equalizing force in society, with important policy implications. Copyright © 2011 Elsevier Inc. All rights reserved.

Heat loss and fluid leakage tests of the ROSA-III facility

International Nuclear Information System (INIS)

Suzuki, Mitsuhiro; Tasaka, Kanji; Shiba, Masayoshi

1981-12-01

The report presents characteristic test results about the steady state heat loss, one of the inherent characteristics of the ROSA-III test facility. The steady state heat loss tests were conducted at five different temperature conditions between 111 0 C and 290 0 C . Net heat loss rates were obtained by estimating the electric power supplied to the core, heat input from the recirculation pumps and steam leakage rate. The heat loss characteristics have important contribution to analyses of the ROSA-III small break tests. A following simple relation was obtained between the net heat loss rate Q*sub(HL) (kJ/s) (*: radical) of the ROSA-III facility and the temperature difference ΔT ( 0 C) between the fluid temperature of the system and the room temperature, Q*sub(HL) = 0.56 x ΔT. (*: radical) And the steam leak flow at normal operating condition of the ROSA-III test, (P = 7.2 MPa) was obtained as 8.9 x 10 -3 kg/s and corresponding steam leakage energy as 10.5 kJ/s. The heat input from the recirculation pumps was indirectly estimated under a constant speed by assuming the heat input was equal to the brake horce power of the pumps. (author)

Perceptions relating to body size, weight loss and weight-loss interventions in black South African women: a qualitative study.

Science.gov (United States)

Draper, Catherine E; Davidowitz, Kesiah J; Goedecke, Julia H

2016-02-01

A higher tolerance for a larger body size has been associated with obesity in black South African (SA) women. The aim of the present study was to explore perceptions regarding body size and weight loss in a sample of black women from a low-income community in Cape Town, SA. Qualitative pilot study including five focus groups. Data were analysed using thematic analysis. Khayelitsha, Cape Town, SA. Twenty-one black SA women. The majority of participants had positive perceptions of overweight/obesity, which were influenced by community and cultural perceptions, but some inconsistencies were observed as overweight/obesity was also associated with ill health. Participants identified many benefits to weight loss, but due to the association with sickness, they were concerned about being stigmatised in their community. Although participants had knowledge about healthy eating, the main barrier to eating healthily included the perceived higher cost of healthier food and food insecurity. All participants saw exercise as a strategy to lose weight and improve health, and were interested in participating in a community-based exercise intervention, but negative community perceptions and conflicting views regarding who should lead the intervention were identified as barriers. These findings highlight the complexities surrounding participants' perceptions regarding body size, weight loss and weight-loss interventions, and emphasise low socio-economic status as a barrier to change. The study also highlights the strong influence of cultural ideals and community perceptions on personal perceptions. These findings underscore the necessity for culturally appropriate weight-loss interventions in low-income, transitioning communities.

26 CFR 1.643(a)-3 - Capital gains and losses.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Capital gains and losses. 1.643(a)-3 Section 1... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-3 Capital gains and losses. (a) In general. Except as provided in § 1.643(a)-6 and paragraph (b) of this section, gains from the sale or...

Field and laboratory experiements with Iridaea cordata (florideophyceae) grown on nylon netting

Energy Technology Data Exchange (ETDEWEB)

Mumford, T.F., Jr.

1979-01-01

Iridaea cordata (Turner) Bory (Giagatinales) is a carrageenophyte that has been seeded on nets placed directly over natural beds. This process results in only ca. 50% success and suffers from intense grazing by the snails Calliostoma and Lacuna. Ir Iridaea covers the nets, animals fouling does not occur, but further setting of the nets is prevented by fouling with Ulva and Monostroma. Yields of 6-8 kg dry matter m- /sup 2/ was obtained in 1975 and 3.3 kg dry matter m-/sup 2/ in 1976. Expected 1977 yields should be between these values. Comparison of strategies of harvesting nets is made. One harvest yields 461.4 g dry wt 0.25m/sup -2/; two harvests, the first performed early in the growing season yields 500.0 g dry wt 0.25m/sup -2/. Two harvests, one performed near the peak of the growing season yields 594.2 g dry wt 0.25m-/sup 2/, and three harvests yields 697.1 g dry wt 0.25m-/sup 2/. Peak growth occurs in April through July. Careful monitoring of biomass must be made to insure harvest before senescence and subsequent loss of biomass occurs. The potential for commerical use is discussed.

Game Coloured Petri Nets

DEFF Research Database (Denmark)

Westergaard, Michael

2006-01-01

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

Do Minimum Wages Fight Poverty?

OpenAIRE

David Neumark; William Wascher

1997-01-01

The primary goal of a national minimum wage floor is to raise the incomes of poor or near-poor families with members in the work force. However, estimates of employment effects of minimum wages tell us little about whether minimum wages are can achieve this goal; even if the disemployment effects of minimum wages are modest, minimum wage increases could result in net income losses for poor families. We present evidence on the effects of minimum wages on family incomes from matched March CPS s...

Coloured Petri Nets

DEFF Research Database (Denmark)

Jensen, Kurt

1991-01-01

This paper describes how Coloured Petri Nets (CP-nets) have been developed — from being a promising theoretical model to being a full-fledged language for the design, specification, simulation, validation and implementation of large software systems (and other systems in which human beings and...

Net zero water

CSIR Research Space (South Africa)

Lindeque, M

2013-01-01

Full Text Available the national grid. The unfortunate situation with water is that there is no replacement technology for water. Water can be supplied from many different sources. A net zero energy development will move closer to a net zero water development by reducing...

Stateless Income

OpenAIRE

Edward D Kleinbard

2012-01-01

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

Assessing Patient Activation among High-Need, High-Cost Patients in Urban Safety Net Care Settings.

Science.gov (United States)

Napoles, Tessa M; Burke, Nancy J; Shim, Janet K; Davis, Elizabeth; Moskowitz, David; Yen, Irene H

2017-12-01

We sought to examine the literature using the Patient Activation Measure (PAM) or the Patient Enablement Instrument (PEI) with high-need, high-cost (HNHC) patients receiving care in urban safety net settings. Urban safety net care management programs serve low-income, racially/ethnically diverse patients living with multiple chronic conditions. Although many care management programs track patient progress with the PAM or the PEI, it is not clear whether the PAM or the PEI is an effective and appropriate tool for HNHC patients receiving care in urban safety net settings in the United States. We searched PubMed, EMBASE, Web of Science, and PsycINFO for articles published between 2004 and 2015 that used the PAM and between 1998 and 2015 that used the PEI. The search was limited to English-language articles conducted in the United States and published in peer-reviewed journals. To assess the utility of the PAM and the PEI in urban safety net care settings, we defined a HNHC patient sample as racially/ethnically diverse, low socioeconomic status (SES), and multimorbid. One hundred fourteen articles used the PAM. All articles using the PEI were conducted outside the U.S. and therefore were excluded. Nine PAM studies (8%) included participants similar to those receiving care in urban safety net settings, three of which were longitudinal. Two of the three longitudinal studies reported positive changes following interventions. Our results indicate that research on patient activation is not commonly conducted on racially and ethnically diverse, low SES, and multimorbid patients; therefore, there are few opportunities to assess the appropriateness of the PAM in such populations. Investigators expressed concerns with the potential unreliability and inappropriate nature of the PAM on multimorbid, older, and low-literacy patients. Thus, the PAM may not be able to accurately assess patient progress among HNHC patients receiving care in urban safety net settings. Assessing

Surviving spinal cord injury in low income countries

Directory of Open Access Journals (Sweden)

Tone Øderud

2014-08-01

Objectives: The aims of this study were to explore life expectancy (life expectancy is the average remaining years of life of an individual and the situation of persons living with SCI in low income settings. Method: Literature studies and qualitative methods were used. Qualitative data was collected through semi-structured interviews with 23 informants from four study sites in Zimbabwe representing persons with SCI, their relatives and rehabilitation professionals. Results: There are few publications available about life expectancy and the daily life of persons with SCI in low income countries. Those few publications identified and the study findings confirm that individuals with SCI are experiencing a high occurrence of pressure sores and urinary tract infections leading to unnecessary suffering, often causing premature death. Pain and depression are frequently reported and stigma and negative attitudes are experienced in society. Lack of appropriate wheelchairs and services, limited knowledge about SCI amongst health care staff, limited access to health care and rehabilitation services, loss of employment and lack of financial resources worsen the daily challenges. Conclusion: The study indicates that life expectancy for individuals with SCI in low income settings is shorter than for the average population and also with respect to individuals with SCI in high income countries. Poverty worsened the situation for individuals with SCI, creating barriers that increase the risk of contracting harmful pressure sores and infections leading to premature death. Further explorations on mortality and how individuals with SCI and their families in low income settings are coping in their daily life are required to provide comprehensive evidences.

Towards new information resources for public health--from WordNet to MedicalWordNet.

Science.gov (United States)

Fellbaum, Christiane; Hahn, Udo; Smith, Barry

2006-06-01

In the last two decades, WordNet has evolved as the most comprehensive computational lexicon of general English. In this article, we discuss its potential for supporting the creation of an entirely new kind of information resource for public health, viz. MedicalWordNet. This resource is not to be conceived merely as a lexical extension of the original WordNet to medical terminology; indeed, there is already a considerable degree of overlap between WordNet and the vocabulary of medicine. Instead, we propose a new type of repository, consisting of three large collections of (1) medically relevant word forms, structured along the lines of the existing Princeton WordNet; (2) medically validated propositions, referred to here as medical facts, which will constitute what we shall call MedicalFactNet; and (3) propositions reflecting laypersons' medical beliefs, which will constitute what we shall call the MedicalBeliefNet. We introduce a methodology for setting up the MedicalWordNet. We then turn to the discussion of research challenges that have to be met to build this new type of information resource. We build a database of sentences relevant to the medical domain. The sentences are generated from WordNet via its relations as well as from medical statements broken down into elementary propositions. Two subcorpora of sentences are distinguished, MedicalBeliefNet and MedicalFactNet. The former is rated for assent by laypersons; the latter for correctness by medical experts. The sentence corpora will be valuable for a variety of applications in information retrieval as well as in research in linguistics and psychology with respect to the study of expert and non-expert beliefs and their linguistic expressions. Our work has to meet several considerable challenges. These include accounting for the distinction between medical experts and laypersons, the social issues of expert-layperson communication in different media, the linguistic aspects of encoding medical knowledge, and

Multiflavor string-net models

Science.gov (United States)

Lin, Chien-Hung

2017-05-01

We generalize the string-net construction to multiple flavors of strings, each of which is labeled by the elements of an Abelian group Gi. The same flavor of strings can branch, while different flavors of strings can cross one another and thus they form intersecting string nets. We systematically construct the exactly soluble lattice Hamiltonians and the ground-state wave functions for the intersecting string-net condensed phases. We analyze the braiding statistics of the low-energy quasiparticle excitations and find that our model can realize all the topological phases as the string-net model with group G =∏iGi . In this respect, our construction provides various ways of building lattice models which realize topological order G , corresponding to different partitions of G and thus different flavors of string nets. In fact, our construction concretely demonstrates the Künneth formula by constructing various lattice models with the same topological order. As an example, we construct the G =Z2×Z2×Z2 string-net model which realizes a non-Abelian topological phase by properly intersecting three copies of toric codes.

State-level income inequality and family burden of U.S. families raising children with special health care needs.

Science.gov (United States)

Parish, Susan L; Rose, Roderick A; Dababnah, Sarah; Yoo, Joan; Cassiman, Shawn A

2012-02-01

Growing evidence supports the hypothesis that income inequality within a nation influences health outcomes net of the effect of any given household's absolute income. We tested the hypothesis that state-level income inequality in the United States is associated with increased family burden for care and health-related expenditures for low-income families of children with special health care needs. We analyzed the 2005-06 wave of the National Survey of Children with Special Health Care Needs, a probability sample of approximately 750 children with special health care needs in each state and the District of Columbia in the US Our measure of state-level income inequality was the Gini coefficient. Dependent measures of family caregiving burden included whether the parent received help arranging or coordinating the child's care and whether the parent stopped working due to the child's health. Dependent measures of family financial burden included absolute burden (spending in past 12 months for child's health care needs) and relative burden (spending as a proportion of total family income). After controlling for a host of child, family, and state factors, including family income and measures of the severity of a child's impairments, state-level income inequality has a significant and independent association with family burden related to the health care of their children with special health care needs. Families of children with special health care needs living in states with greater levels of income inequality report higher rates of absolute and relative financial burden. Copyright © 2011 Elsevier Ltd. All rights reserved.

26 CFR 1.871-5 - Loss of residence by an alien.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a resident until he...

Rare, but challenging tumors: NET

International Nuclear Information System (INIS)

Ivanova, D.; Balev, B.

2013-01-01

Full text: Introduction: Gastroenteropancreatic Neuroendocrine Tumors (GEP - NET) are a heterogeneous group of tumors with different locations and many different clinical, histological, and imaging performance. In a part of them a secretion of various organic substances is present. The morbidity of GEP - NET in the EU is growing, and this leads to increase the attention to them. What you will learn: Imaging methods used for localization and staging of GEP - NET, characteristics of the study’s protocols; Classification of GEP - NET; Demonstration of typical and atypical imaging features of GEP - NET in patients registered at the NET Center at University Hospital ‘St. Marina’, Varna; Features of metastatic NET, The role of imaging in the evaluation of treatment response and follow-up of the patients. Discussion: The image semiotics analysis is based on 19 cases of GEP - NET registered NET Center at University Hospital ‘St. Marina’. The main imaging method is multidetector CT (MDCT), and magnetic resonance imaging (MRI ) has advantages in the evaluation of liver lesions and the local prevalence of anorectal tumors. In patients with advanced disease and liver lesions the assessment of skeletal involvement (MRI/ nuclear medical method) is mandatory. The majority of GEP - NET have not any specific imaging findings. Therefore it is extremely important proper planning and conducting of the study (MDCT and MR enterography; accurate assessment phase of scanning, positive and negative contrast). Conclusion: GEP - NET is a major diagnostic challenge due to the absence of typical imaging characteristics and often an overlap with those of the tumors of different origin can be observed. Therefore, a good knowledge of clinical and imaging changes occurring at different locations is needed. MDCT is the basis for the diagnosis, staging and follow-up of these neoplasms

Limitations of shallow nets approximation.

Science.gov (United States)

Lin, Shao-Bo

2017-10-01

In this paper, we aim at analyzing the approximation abilities of shallow networks in reproducing kernel Hilbert spaces (RKHSs). We prove that there is a probability measure such that the achievable lower bound for approximating by shallow nets can be realized for all functions in balls of reproducing kernel Hilbert space with high probability, which is different with the classical minimax approximation error estimates. This result together with the existing approximation results for deep nets shows the limitations for shallow nets and provides a theoretical explanation on why deep nets perform better than shallow nets. Copyright © 2017 Elsevier Ltd. All rights reserved.

26 CFR 1.904(f)-2T - Recapture of overall foreign losses (temporary).

Science.gov (United States)

2010-04-01

... $500 balance in the general category overall foreign loss account or $300 foreign source income in the... in the general category is recharacterized as U.S. source income. The balance in Y's general category..., see § 1.904(f)-2(a) and (b). (c) Section 904(f)(1) recapture—(1) In general. In a year in which a...

Inequalities and externalities of power sector: A case of Broadlands hydropower project in Sri Lanka

International Nuclear Information System (INIS)

Gunawardena, U.A.D. Prasanthi

2010-01-01

The objective of the paper is to estimate environmental externalities related to a run of river project in Sri Lanka and to investigate inequity in distribution of impacts among different social groups. Diversion of the river resulted in loss of water sports (for high-income groups both local and remote), loss of historical monuments (for remote high-income groups) and recreation losses (for local poor). Removal of forest cover leads to loss of non-timber products (for local poor) and carbon storage (for remote high- and low-income groups). Loss of home garden productivity was borne by local poor groups. Benefit of the project, generation of 145 GWh annually, was a gain for the grid connected groups. The impacts were valued using various valuation methods. The base case of the cost benefit analysis resulted in NPV of US$ 11,335,730. When distributional weights are applied for different income groups, both the sign and magnitude of net benefits change. In order to be viable, the project needs diversion of at least 9% of generated electricity to the poorest households in the country. Implications for energy policy towards reducing externality and inequality impacts are also discussed.

Inequalities and externalities of power sector. A case of Broadlands hydropower project in Sri Lanka

Energy Technology Data Exchange (ETDEWEB)

Gunawardena, U.A.D. Prasanthi [Department of Forestry and Environmental Science, University of Sri Jayewardenepura, Nugegoda (Sri Lanka)

2010-02-15

The objective of the paper is to estimate environmental externalities related to a run of river project in Sri Lanka and to investigate inequity in distribution of impacts among different social groups. Diversion of the river resulted in loss of water sports (for high-income groups both local and remote), loss of historical monuments (for remote high-income groups) and recreation losses (for local poor). Removal of forest cover leads to loss of non-timber products (for local poor) and carbon storage (for remote high- and low-income groups). Loss of home garden productivity was borne by local poor groups. Benefit of the project, generation of 145 GWh annually, was a gain for the grid connected groups. The impacts were valued using various valuation methods. The base case of the cost benefit analysis resulted in NPV of US$ 11,335,730. When distributional weights are applied for different income groups, both the sign and magnitude of net benefits change. In order to be viable, the project needs diversion of at least 9% of generated electricity to the poorest households in the country. Implications for energy policy towards reducing externality and inequality impacts are also discussed. (author)

Inequalities and externalities of power sector: A case of Broadlands hydropower project in Sri Lanka

Energy Technology Data Exchange (ETDEWEB)

Gunawardena, U.A.D. Prasanthi, E-mail: prasanthigunawardena@yahoo.co [Department of Forestry and Environmental Science, University of Sri Jayewardenepura, Nugegoda (Sri Lanka)

2010-02-15

The objective of the paper is to estimate environmental externalities related to a run of river project in Sri Lanka and to investigate inequity in distribution of impacts among different social groups. Diversion of the river resulted in loss of water sports (for high-income groups both local and remote), loss of historical monuments (for remote high-income groups) and recreation losses (for local poor). Removal of forest cover leads to loss of non-timber products (for local poor) and carbon storage (for remote high- and low-income groups). Loss of home garden productivity was borne by local poor groups. Benefit of the project, generation of 145 GWh annually, was a gain for the grid connected groups. The impacts were valued using various valuation methods. The base case of the cost benefit analysis resulted in NPV of US$ 11,335,730. When distributional weights are applied for different income groups, both the sign and magnitude of net benefits change. In order to be viable, the project needs diversion of at least 9% of generated electricity to the poorest households in the country. Implications for energy policy towards reducing externality and inequality impacts are also discussed.

Narrative theory: II. Self-generated and experimenter-provided negative income shock narratives increase delay discounting.

Science.gov (United States)

Mellis, Alexandra M; Snider, Sarah E; Bickel, Warren K

2018-04-01

Reading experimenter-provided narratives of negative income shock has been previously demonstrated to increase impulsivity, as measured by discounting of delayed rewards. We hypothesized that writing these narratives would potentiate their effects of negative income shock on decision-making more than simply reading them. In the current study, 193 cigarette-smoking individuals from Amazon Mechanical Turk were assigned to either read an experimenter-provided narrative or self-generate a narrative describing either the negative income shock of job loss or a neutral condition of job transfer. Individuals then completed a task of delay discounting and measures of affective response to narratives, as well as rating various narrative qualities such as personal relevance and vividness. Consistent with past research, narratives of negative income shock increased delay discounting compared to control narratives. No significant differences existed in delay discounting after self-generating compared to reading experimenter-provided narratives. Positive affect was lower and negative affect was higher in response to narratives of job loss, but affect measures did not differ based on whether narratives were experimenter-provided or self-generated. All narratives were rated as equally realistic, but self-generated narratives (whether negative or neutral) were rated as more vivid and relevant than experimenter-provided narratives. These results indicate that the content of negative income shock narratives, regardless of source, consistently drives short-term choices. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

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

Science.gov (United States)

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

2017-10-01

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

Credit Risk Management and Interest Income of Banks in Nigeria

Directory of Open Access Journals (Sweden)

Fapetu, Oladapo

2017-06-01

Full Text Available This study examines the impact of credit risk on the interest income of banks in Nigeria between the period of 2000 and 2014. Unbalanced panel data analysis was used to estimate the model with unit root test, Breusch Pagan test, trend analysis, descriptive statistics, Perasan CD Test, heteroskedasticity test, heterogeneity test, serial correlation test, Jarquebera, F-statistics, random effect, fixed effect, time effect, Prob value, Hausman test and rho as the estimation parameters. The study discovered that NPL, LLP and LA are statistically significant in explaining the variation in interest income across banks in Nigeria, while LA/TD is not statistically significant in explaining the variation in interest income across banks in Nigeria. Based on this, the study recommends that regular update of credit policy and adequate measures to monitor loans should be put in place by banks in Nigeria, as these measures will reduce bad loans and ultimately cause a reduction in loan loss provisions.

Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

Directory of Open Access Journals (Sweden)

José Elias Feres de Almeida

2012-04-01

Full Text Available The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce the variability of profits, the less possibility there is for the timely acknowledgement of future economic losses (i.e., bad economic news in profits. Eckel's model (1981 was used in this study to classify listed companies as smoothing or non-smoothing, and Basu's model (1997 was used to quantify the degree of conditional conservatism present in each firm. To make the results more robust, samples were created with annual stock return data from both March and December. The results indicated that non-smoothing firms had a higher degree of conditional conservatism, i.e., more opportunity to recognize future economic losses because the market could use the stock return data to anticipate future losses contained in the information regarding profits. This research made it possible to observe theoretical relationships between properties of accounting information: i there is a relationship between income smoothing and conditional conservatism (i.e., accounting choices; ii the informational environment of the Brazilian capital market contributes to the market distinction between smoothing and non-smoothing firms; and iii the improvement of the capital market provides economic operators with greater insight into economic losses that are contained in accounting results.

75 FR 35710 - Extended Carryback of Losses to or From a Consolidated Group

Science.gov (United States)

2010-06-23

... Extended Carryback of Losses to or From a Consolidated Group AGENCY: Internal Revenue Service (IRS... respondents: 4,000. Estimated frequency of responses: Once. An agency may not conduct or sponsor, and a person....1502-21 Net operating losses. [The text of proposed Sec. 1.1502-21 is the same as the text for Sec. 1...

Fusion through the NET

International Nuclear Information System (INIS)

Spears, B.

1987-01-01

The paper concerns the next generation of fusion machines which are intended to demonstrate the technical viability of fusion. In Europe, the device that will follow on from JET is known as NET - the Next European Torus. If the design programme for NET proceeds, Europe could start to build the machine in 1994. The present JET programme hopes to achieve breakeven in the early 1990's. NET hopes to reach ignition in the next century, and so lay the foundation for a demonstration reactor. A description is given of the technical specifications of the components of NET, including: the first wall, the divertors to protect the wall, the array of magnets that provide the fields containing the plasma, the superconducting magnets, and the shield of the machine. NET's research programme is briefly outlined, including the testing programme to optimise conditions in the machine to achieve ignition, and its safety work. (U.K.)

NetView technical research

Science.gov (United States)

1993-01-01

This is the Final Technical Report for the NetView Technical Research task. This report is prepared in accordance with Contract Data Requirements List (CDRL) item A002. NetView assistance was provided and details are presented under the following headings: NetView Management Systems (NMS) project tasks; WBAFB IBM 3090; WPAFB AMDAHL; WPAFB IBM 3084; Hill AFB; McClellan AFB AMDAHL; McClellan AFB IBM 3090; and Warner-Robins AFB.

Efficacy of PermaNet® 3.0 and PermaNet® 2.0 nets against laboratory-reared and wild Anopheles gambiae sensu lato populations in northern Tanzania.

Science.gov (United States)

Kweka, Eliningaya J; Lyaruu, Lucile J; Mahande, Aneth M

2017-01-18

Mosquitoes have developed resistance against pyrethroids, the only class of insecticides approved for use on long-lasting insecticidal nets (LLINs). The present study sought to evaluate the efficacy of the pyrethroid synergist PermaNet® 3.0 LLIN versus the pyrethroid-only PermaNet® 2.0 LLIN, in an East African hut design in Lower Moshi, northern Tanzania. In this setting, resistance to pyrethroid insecticides has been identified in Anopheles gambiae mosquitoes. Standard World Health Organization bioefficacy evaluations were conducted in both laboratory and experimental huts. Experimental hut evaluations were conducted in an area where there was presence of a population of highly pyrethroid-resistant An. arabiensis mosquitoes. All nets used were subjected to cone bioassays and then to experimental hut trials. Mosquito mortality, blood-feeding inhibition and personal protection rate were compared between untreated nets, unwashed LLINs and LLINs that were washed 20 times. Both washed and unwashed PermaNet® 2.0 and PermaNet® 3.0 LLINs had knockdown and mortality rates of 100% against a susceptible strain of An. gambiae sensu stricto. The adjusted mortality rate of the wild mosquito population after use of the unwashed PermaNet® 3.0 and PermaNet® 2.0 nets was found to be higher than after use of the washed PermaNet® 2.0 and PermaNet® 3.0 nets. Given the increasing incidence of pyrethroid resistance in An. gambiae mosquitoes in Tanzania, we recommend that consideration is given to its distribution in areas with pyrethroid-resistant malaria vectors within the framework of a national insecticide-resistance management plan.

PODATKOVNE STORITVE ADO.NET IN ADO.NET ENTITY FRAMEWORK

OpenAIRE

Volavc, Franc

2012-01-01

V diplomskem delu smo predstavili Microsoftovi ogrodji ADO.NET in ADO.NET Entity Framework. Preučili in analizirali smo metode za dostop do podatkovnih virov, ki jih ponujata ogrodji, ter nato te ugotovitve preslikati v odločitveno drevo, katero bo programerjem in razvijalcem informacijskih sistemov pomagalo pri odločanju glede pristopa za dostop do podatkovnih virov. Ker bomo v diplomskem delu predstavili Microsoftovi ogrodji, bomo posledično omejeni zgolj na Microsoftovo tehnologijo, se pra...

Blanket testing in NET

International Nuclear Information System (INIS)

Chazalon, M.; Daenner, W.; Libin, B.

1989-01-01

The testing stages in NET for the performance assessment of the various breeding blanket concepts developed at the present time in Europe for DEMO (LiPb and ceramic blankets) and the requirements upon NET to perform these tests are reviewed. Typical locations available in NET for blanket testing are the central outboard segments and the horizontal ports of in-vessel sectors. These test positions will be connectable with external test loops. The number of test loops (helium, water, liquid metal) will be such that each major class of blankets can be tested in NET. The test positions, the boundary conditions and the external test loops are identified and the requirements for test blankets are summarized (author). 6

Effect of yam storage techniques usage on farm income in Kwara ...

African Journals Online (AJOL)

Yam is an important tuber crop in Nigeria. However, its availability is affected by rate of deterioration arising from poor postharvest handling. Hence, farmers use various techniques to minimize the loss. Therefore, this study examined the effect of the usage of various yam storage techniques on farm income in Kwara State, ...

Accounting for the income of non-renewable resources - Four essays on new theoretical approaches

Energy Technology Data Exchange (ETDEWEB)

Wei, Taoyuan

2009-01-15

, 1997, Sections II.C and IV). However, as pointed out by Hicks (1946, p. 174), income as interest on wealth can not serve as an indicator of prudent behavior if the real interest rate is expected to change. An advantage of the new method is that it is still plausible even if real interest rate is expected to change over time. Another advantage is that the new method provides an alternative way to estimate net investments of a sector. This can be applied when information on sectoral capital stocks is not available as it may be difficult to observe, measure, or evaluate the change of capital stocks. This dissertation consists of four essays. In the first essay, Geir Asheim and I propose the theory of sectoral income. In the second essay, I apply this theory to identify and classify the income generated by a non-renewable resource. In particular, sectoral net investments is shown to coincide with the shadow value of the change in capital stocks of the sector in a general framework. Then I illustrate the new theory by estimating sectoral income based on real data of the Norwegian petroleum sector in the third essay. As a first step to take into account real world uncertainty, I study the concept of national income in a stochastic setting in the last essay. (Author)

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection

Science.gov (United States)

Vargas Bustamante, Arturo; Shimoga, Sandhya V.

2018-01-01

Background: As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that

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

Science.gov (United States)

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

2014-12-01

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

Net ion fluxes in the facultative air-breather Hoplosternum littorale (tamoata) and the obligate air-breather Arapaima gigas (pirarucu) exposed to different Amazonian waters.

Science.gov (United States)

Baldisserotto, Bernardo; Copatti, Carlos E; Gomes, Levy C; Chagas, Edsandra C; Brinn, Richard P; Roubach, Rodrigo

2008-12-01

Fishes that live in the Amazon environment may be exposed to several kinds of water: black water (BW), acidic black water (pH 3.5) (ABW) and white water (WW), among others. The aim of the present study was to analyze net ion fluxes in the facultative air-breather Hoplosternum littorale (tamoata) and the obligate air-breather Arapaima gigas (pirarucu) exposed to different types of water. Fishes were acclimated in well water and later placed in individual chambers containing one type of water for ion flux measurements. After 4 h, the water in the chambers was replaced by a different type of water. The transfer of both species to ABW (independent of previous water exposure) increased net ion loss. Tamoatas transferred from ABW to BW or WW presented a net ion influx, but pirarucus showed only small changes on net ion efflux. These results allow us to conclude that tamoatas and pirarucus present differences in terms of ion regulation but that the general aspects of the ion flux are similar: (1) exposure to ABW led to net ion loss; (2) transfer from BW to WW or vice-versa induced only minor changes on net ion fluxes. These observations demonstrate that any osmoregulatory difficulties encountered by either species during changes between these latter two waters can be easily overcome.

Does a higher income have positive health effects? Using the earned income tax credit to explore the income-health gradient.

Science.gov (United States)

Larrimore, Jeff

2011-12-01

The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Because health status may affect income, this article uses an "instrumental variable" strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. © 2011 Milbank Memorial Fund.

Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

Science.gov (United States)

Larrimore, Jeff

2011-01-01

Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

Revising the limits of net gain glazing: a tool for passive solar design

Energy Technology Data Exchange (ETDEWEB)

Lee, T. [Australian National Univ., Canberra, ACT (Australia)

1996-12-31

The prevailing advice five years ago on shading of northerly fenestration had been motivated traditionally by a desire to shade the windows to sill level for as long as possible each day in summer and for as much of the summer as possible. Fixed shading, however, reduces the window area admitting direct sunlight, the top shaded section usually loses more heat to the outside than it admits. Over the whole heating season, the cumulative effect can be net loss of heat for the window as a whole, irrespective of its orientation. The concern of this study is to employ the improved thermal simulation computer program CHEETAH, and the Australian Solar Radiation Data Handbook, to revisit the original question, at what point does the combination of fixed shading of a window (due to eaves generally) and off-north orientation actually result in the window having a net heat loss (to the outside) over the whole heating season. The combined effect of eaves overhang and off-north orientation has been quantified and set out in graphical form for the use of architects seeking to apply the potential of passive solar heating to their designs. (author). 3 figs., 12 refs.

Markets, voucher subsidies and free nets combine to achieve high bed net coverage in rural Tanzania

Directory of Open Access Journals (Sweden)

Gerrets Rene PM

2008-06-01

Full Text Available Abstract Background Tanzania has a well-developed network of commercial ITN retailers. In 2004, the government introduced a voucher subsidy for pregnant women and, in mid 2005, helped distribute free nets to under-fives in small number of districts, including Rufiji on the southern coast, during a child health campaign. Contributions of these multiple insecticide-treated net delivery strategies existing at the same time and place to coverage in a poor rural community were assessed. Methods Cross-sectional household survey in 6,331 members of randomly selected 1,752 households of 31 rural villages of Demographic Surveillance System in Rufiji district, Southern Tanzania was conducted in 2006. A questionnaire was administered to every consenting respondent about net use, treatment status and delivery mechanism. Findings Net use was 62.7% overall, 87.2% amongst infants (0 to1 year, 81.8% amongst young children (>1 to 5 years, 54.5% amongst older children (6 to 15 years and 59.6% amongst adults (>15 years. 30.2% of all nets had been treated six months prior to interview. The biggest source of nets used by infants was purchase from the private sector with a voucher subsidy (41.8%. Half of nets used by young children (50.0% and over a third of those used by older children (37.2% were obtained free of charge through the vaccination campaign. The largest source of nets amongst the population overall was commercial purchase (45.1% use and was the primary means for protecting adults (60.2% use. All delivery mechanisms, especially sale of nets at full market price, under-served the poorest but no difference in equity was observed between voucher-subsidized and freely distributed nets. Conclusion All three delivery strategies enabled a poor rural community to achieve net coverage high enough to yield both personal and community level protection for the entire population. Each of them reached their relevant target group and free nets only temporarily

Assessing the impact of the urbanization process on net primary productivity in China in 1989–2000

International Nuclear Information System (INIS)

Tian, Guangjin; Qiao, Zhi

2014-01-01

Urban development affects the material circulation and energy flow of ecosystems, thereby affecting the Net Primary Productivity (NPP). The loss of NPP due to urban expansion was calculated integrating GLO-PEM with remote sensing and GIS techniques in China during the period of 1989–2000. Using urban expansion and the mean NPP for the different land use types in the fourteen regions, the total loss of NPP was calculated as 0.95 Tg C, which accounted for 0.03% of the national NPP of 1989. The total loss of NPP due to the transformation from cropland to urban land accounted for 91.93%, followed by forest (7.17%) and grassland (0.69%). However, the conversion from unused land, industrial and construction land, and water bodies to urban land resulted in an increase in the NPP. The regions locating in eastern China and middle China had large reductions in the total NPP due to urban expansion. -- Highlights: • This paper assesses the impact of urbanization process on net primary productivity in China. • TM images were interpreted to obtain the extent and spatial distribution of urban development. • Using mean NPP for different land uses, we calculated total loss of NPP was 0.949447 Tg C in China. • The total loss of NPP owing to the transformation from cropland to urban land accounted for 91.93%. -- The loss of NPP due to urban expansion was calculated as 0.95 Tg C in China in 1989–2000, which accounted for 0.03% of the national NPP of 1989

18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

Initial CAD investigations for NET

International Nuclear Information System (INIS)

Katz, F.; Leinemann, K.; Ludwig, A.; Marek, U.; Olbrich, W.; Schlechtendahl, E.G.

1985-11-01

This report summarizes the work done under contract no. 164/84-7/FU-D-/NET between the Commission of the European Communities and KfK during the period from June 1, 1984, through May 31, 1985. The following topics are covered in this report: Initial modelling of NET version NET2A, CAD system extension for remote handling studies, analysis of the CAD information structure, work related to the transfer of CAD information between KfK and the NET team. (orig.) [de

NetBeans IDE 8 cookbook

CERN Document Server

Salter, David

2014-01-01

If you're a Java developer of any level using NetBeans and want to learn how to get the most out of NetBeans, then this book is for you. Learning how to utilize NetBeans will provide a firm foundation for your Java application development.

The Net Advance of Physics

Science.gov (United States)

THE NET ADVANCE OF PHYSICS Review Articles and Tutorials in an Encyclopædic Format Established 1995 [Link to MIT] Computer support for The Net Advance of Physics is furnished by The Massachusetts Newest Additions SPECIAL FEATURES: Net Advance RETRO: Nineteenth Century Physics History of Science

An analysis of the economic impact of non-pipeline options for developing Newfoundland's offshore natural gas resources

International Nuclear Information System (INIS)

Locke, W.; Millan, S.; Rodgers, B.

2001-06-01

The technical and economic feasibility of four non-pipeline development options for Newfoundland's offshore natural gas resources are examined. The options are: compressed natural gas (CNG) that is incremental to FPSO oil development (CNG FPSO Incremental); CNG as part of a Grand Bank System Gas Hub( CNG GBS Gas Hub); liquefied natural gas (LNG) that is incremental to FPSO oil development (LNG FPSO Incremental) and combined Fischer-Tropsch (gas-to-liquid technology) that is incremental to FPSO oil development (combined methanol/F-T). The economic impacts of each development option were considered in terms of project viability, employment and income impacts created through the supply of goods and services, employment effects resulting from project expenditures, incomes generated to Newfoundland factors of production, GDP impacts, and provincial treasury impacts, net of equalization losses. Results indicate that the largest employment and income impacts on the Newfoundland economy would be generated by the CNG GBS Gas Hub option (2,000 person-years of employment per year and $110 million income annually). The other three cases provide an equivalent level of benefits with an annual average of 1,650 person-years of employment and $90 million in incomes to business and labour. Each option is expected to generate between $16 and $21 million per annum to the Newfoundland treasury, net of equalization losses. GDP impacts are also close for all all four options, and provide no basis for preference of any option. In terms of project viability, the CNG FPSO Incremental option is considered by far the most attractive with a 33.7 per cent rate of return and a net present value of $1 billion, followed by the CNG GBS Gas Hub option at 18.3 per cent rate of return and a net present value of $317 million. The LNG FPSO incremental option has an internal rate of return of 17.8 per cent and a net present value of $263 million. The combined methanol/F-T option is not considered

Financial Wealth, Consumption Smoothing and Income Shocks due to Job Loss

NARCIS (Netherlands)

Bloemen, H.G.; Stancanelli, E.G.F.

2005-01-01

One of the reasons for setting up an unemployment insurance scheme is to allow job losers to smooth consumption. We test for the impact of unemployment benefits on changes in household food expenditure of individuals who have recently experienced a job loss. We also study the relationship between

Improved netting

International Nuclear Information System (INIS)

Bramley, A.; Clabburn, R.J.T.

1976-01-01

A method is described for producing netting composed of longitudinal and transverse threads of irradiation cross linked thermoplastic material, the threads being joined together at their crossings by moulded masses of cross linked thermoplastic material. The thread may be formed of polyethylene filaments, subjected to a radiation dose of 15 to 25 MR. The moulding can be conducted at 245 0 to 260 0 C or higher. The product is claimed to be an improved quality of netting, with bonds of increased strength between crossing threads. (U.K.)

Net alkalinity and net acidity 1: Theoretical considerations

International Nuclear Information System (INIS)

Kirby, Carl S.; Cravotta, Charles A.

2005-01-01

Net acidity and net alkalinity are widely used, poorly defined, and commonly misunderstood parameters for the characterization of mine drainage. The authors explain theoretical expressions of 3 types of alkalinity (caustic, phenolphthalein, and total) and acidity (mineral, CO 2 , and total). Except for rarely-invoked negative alkalinity, theoretically defined total alkalinity is closely analogous to measured alkalinity and presents few practical interpretation problems. Theoretically defined 'CO 2 -acidity' is closely related to most standard titration methods with an endpoint pH of 8.3 used for determining acidity in mine drainage, but it is unfortunately named because CO 2 is intentionally driven off during titration of mine-drainage samples. Using the proton condition/mass-action approach and employing graphs to illustrate speciation with changes in pH, the authors explore the concept of principal components and how to assign acidity contributions to aqueous species commonly present in mine drainage. Acidity is defined in mine drainage based on aqueous speciation at the sample pH and on the capacity of these species to undergo hydrolysis to pH 8.3. Application of this definition shows that the computed acidity in mgL -1 as CaCO 3 (based on pH and analytical concentrations of dissolved Fe II , Fe III , Mn, and Al in mgL -1 ):acidity calculated =50{1000(10 -pH )+[2(Fe II )+3(Fe III )]/56+2(Mn) /55+3(Al)/27}underestimates contributions from HSO 4 - and H + , but overestimates the acidity due to Fe 3+ and Al 3+ . However, these errors tend to approximately cancel each other. It is demonstrated that 'net alkalinity' is a valid mathematical construction based on theoretical definitions of alkalinity and acidity. Further, it is shown that, for most mine-drainage solutions, a useful net alkalinity value can be derived from: (1) alkalinity and acidity values based on aqueous speciation (2) measured alkalinity minus calculated acidity, or (3) taking the negative of the

Net alkalinity and net acidity 1: Theoretical considerations

Science.gov (United States)

Kirby, C.S.; Cravotta, C.A.

2005-01-01

Net acidity and net alkalinity are widely used, poorly defined, and commonly misunderstood parameters for the characterization of mine drainage. The authors explain theoretical expressions of 3 types of alkalinity (caustic, phenolphthalein, and total) and acidity (mineral, CO2, and total). Except for rarely-invoked negative alkalinity, theoretically defined total alkalinity is closely analogous to measured alkalinity and presents few practical interpretation problems. Theoretically defined "CO 2-acidity" is closely related to most standard titration methods with an endpoint pH of 8.3 used for determining acidity in mine drainage, but it is unfortunately named because CO2 is intentionally driven off during titration of mine-drainage samples. Using the proton condition/mass- action approach and employing graphs to illustrate speciation with changes in pH, the authors explore the concept of principal components and how to assign acidity contributions to aqueous species commonly present in mine drainage. Acidity is defined in mine drainage based on aqueous speciation at the sample pH and on the capacity of these species to undergo hydrolysis to pH 8.3. Application of this definition shows that the computed acidity in mg L -1 as CaCO3 (based on pH and analytical concentrations of dissolved FeII, FeIII, Mn, and Al in mg L -1):aciditycalculated=50{1000(10-pH)+[2(FeII)+3(FeIII)]/56+2(Mn)/ 55+3(Al)/27}underestimates contributions from HSO4- and H+, but overestimates the acidity due to Fe3+ and Al3+. However, these errors tend to approximately cancel each other. It is demonstrated that "net alkalinity" is a valid mathematical construction based on theoretical definitions of alkalinity and acidity. Further, it is shown that, for most mine-drainage solutions, a useful net alkalinity value can be derived from: (1) alkalinity and acidity values based on aqueous speciation, (2) measured alkalinity minus calculated acidity, or (3) taking the negative of the value obtained in a

Effect of ecological management of weed control on economical income, yield and yield components of cotton (Gossypium hirsutum L.

Directory of Open Access Journals (Sweden)

A. Zare Feizabadi

2016-04-01

Full Text Available In order to compare of ecological management of weed control on economical income, yield and yield components of cotton (Gossypium hirsutum L., a Randomized Complete Block design with 12 treatments and four replications was conducted in Mahvelat of Khorasan Razavi province, Iran. Treatments consisted of weeding, harrowing, burning, two times weeding, weeding + harrowing, weeding + burning, harrowing + harrowing, harrowing + weeding, harrowing + burning, weeding+ harrowing+ burning, weed free and weedy as a check treatment. Investigated traits were plant height, number of boll in plant, 20 boll weight, 20 boll cotton lint weight, cotton lint yield per plant, cotton yield, number and biomass of weeds, outcome, net and gross income. The result showed that treatments had significant effect (p

Predicting Child Protective Services (CPS) Involvement among Low-Income U.S. Families with Young Children Receiving Nutritional Assistance.

Science.gov (United States)

Slack, Kristen S; Font, Sarah; Maguire-Jack, Kathryn; Berger, Lawrence M

2017-10-11

This exploratory study examines combinations of income-tested welfare benefits and earnings, as they relate to the likelihood of child maltreatment investigations among low-income families with young children participating in a nutritional assistance program in one U.S. state (Wisconsin). Using a sample of 1065 parents who received the Special Supplemental Nutrition Assistance Program for Women, Infants, and Children (WIC) benefits in late 2010 and early 2011, we find that relying on either work in the absence of other means-tested welfare benefits, or a combination of work and welfare benefits, reduces the likelihood of CPS involvement compared to parents who rely on welfare benefits in the absence of work. Additionally, we find that housing instability increases the risk of CPS involvement in this population. The findings from this investigation may be useful to programs serving low-income families with young children, as they attempt to identify safety net resources for their clientele.

Proof Nets for Lambek Calculus

NARCIS (Netherlands)

Roorda, Dirk

1992-01-01

The proof nets of linear logic are adapted to the non-commutative Lambek calculus. A different criterion for soundness of proof nets is given, which gives rise to new algorithms for proof search. The order sensitiveness of the Lambek calculus is reflected by the planarity condition on proof nets;

Properties of porous netted materials

International Nuclear Information System (INIS)

Daragan, V.D.; Drozdov, B.G.; Kotov, A.Yu.; Mel'nikov, G.N.; Pustogarov, A.V.

1987-01-01

Hydraulic and strength characteristics, efficient heat conduction and inner heat exchange coefficient are experimentally studied for porous netted materials on the base of the brass nets as dependent on porosity, cell size and method of net laying. Results of the studies are presented. It is shown that due to anisotropy of the material properties the hydraulic resistance in the direction parallel to the nets plane is 1.3-1.6 times higher than in the perpendicular one. Values of the effective heat conduction in the direction perpendicular to the nets plane at Π>0.45 agree with the data from literature, at Π<0.45 a deviation from the calculated values is marked in the direction of the heat conduction decrease

Neural-net based real-time economic dispatch for thermal power plants

Energy Technology Data Exchange (ETDEWEB)

Djukanovic, M.; Milosevic, B. [Inst. Nikola Tesla, Belgrade (Yugoslavia). Dept. of Power Systems; Calovic, M. [Univ. of Belgrade (Yugoslavia). Dept. of Electrical Engineering; Sobajic, D.J. [Electric Power Research Inst., Palo Alto, CA (United States)

1996-12-01

This paper proposes the application of artificial neural networks to real-time optimal generation dispatch of thermal units. The approach can take into account the operational requirements and network losses. The proposed economic dispatch uses an artificial neural network (ANN) for generation of penalty factors, depending on the input generator powers and identified system load change. Then, a few additional iterations are performed within an iterative computation procedure for the solution of coordination equations, by using reference-bus penalty-factors derived from the Newton-Raphson load flow. A coordination technique for environmental and economic dispatch of pure thermal systems, based on the neural-net theory for simplified solution algorithms and improved man-machine interface is introduced. Numerical results on two test examples show that the proposed algorithm can efficiently and accurately develop optimal and feasible generator output trajectories, by applying neural-net forecasts of system load patterns.

Concern for Lost Income Following Donation Deters Some Patients From Talking to Potential Living Donors.

Science.gov (United States)

Rodrigue, James R; Schold, Jesse D; Mandelbrot, Didier A; Taber, David J; Phan, Van; Baliga, Prabhakar K

2016-12-01

Some living kidney donors report lost income during recovery from surgery. Little is known about whether concern for living donor's lost income affects the decision to undergo donation evaluation and the willingness of transplant candidates to discuss living kidney donation (LKD) with others. To examine whether transplant patients were told by potential donors about lost income concerns and whether patients chose not to discuss LKD with others due to lost income concerns. Kidney transplant patients (185 wait-listed candidates, 171 deceased donor recipients, and 100 live donor recipients) at 2 centers completed a questionnaire to assess whether concern about donor's lost income was a consideration in discussion about LKD with others. One-third (32%) were told by a family member/friend that they were willing to donate but were concerned about potential lost income. The majority of those who expressed financial concern (64%) did not initiate donation evaluation. Many patients (42%) chose not to discuss living donation with a family member/friend due to concern about the impact of lost income on the donor. In the multivariable model, lower annual household income was the only statistically significant predictor of both having a potential donor expressing lost income concern and choosing not to talk to someone because of lost income concern. Findings from the current study underscore how concern about income loss for living donors may affect decision-making by both transplant candidates and potential donors.

Understanding Net Zero Energy Buildings

DEFF Research Database (Denmark)

Salom, Jaume; Widén, Joakim; Candanedo, José

2011-01-01

Although several alternative definitions exist, a Net-Zero Energy Building (Net ZEB) can be succinctly described as a grid-connected building that generates as much energy as it uses over a year. The “net-zero” balance is attained by applying energy conservation and efficiency measures...... and by incorporating renewable energy systems. While based on annual balances, a complete description of a Net ZEB requires examining the system at smaller time-scales. This assessment should address: (a) the relationship between power generation and building loads and (b) the resulting interaction with the power grid...

History-dependent stochastic Petri nets

NARCIS (Netherlands)

Schonenberg, H.; Sidorova, N.; Aalst, van der W.M.P.; Hee, van K.M.; Pnueli, A.; Virbitskaite, I.; Voronkov, A.

2010-01-01

Stochastic Petri Nets are a useful and well-known tool for performance analysis. However, an implicit assumption in the different types of Stochastic Petri Nets is the Markov property. It is assumed that a choice in the Petri net only depends on the current state and not on earlier choices. For many

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection.

Science.gov (United States)

Vargas Bustamante, Arturo; V Shimoga, Sandhya

2017-07-19

As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that elasticity estimates can change if

Dual Income Taxes

DEFF Research Database (Denmark)

Sørensen, Peter Birch

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

LOW INCOME CONSUMERS AND ONLINE SHOPPING: APPREHENSIONS IN CONSUMING THROUGH THE INTERNET

Directory of Open Access Journals (Sweden)

Juan Pablo da Silva Dias

2015-08-01

Full Text Available The growth in access of low income consumers to the internet has taken them to use the net in search of entertainment, education and relationships. However, consuming online is still an activity surrounded by distrust. The present study aims to discuss the reasons why low income consumers have apprehension in consuming through the internet. For this, in depth interviews were conducted with 23 low income consumers. The collected data shows that the internet is still seen by the interviewees as being, mainly, for leisure and entertainment. Online shopping still is a task they fear, because of different motives. Initially, one can point the preference to consume in physical stores, since the consumers can touch the desired product, enjoy the trip to the store as a moment of pleasure and the possibility of interacting with salesmen, who help them in their choice. The apprehensions in buying online are also influenced by the perception that sites are not safe, because they offer threats, such as viruses or theft of personal information. Furthermore, interviewees believe that online stores are not compromised with their customers, since they permit problems to occur in the delivery of merchandise, are not clear about the shopping process, and create difficulties in payment method. Another reason for them not to buy online is the perception that if a negative consuming episode of online shopping happened to someone they know, it is also bound to happen with them. Despite this reasoning, these consumers point the importance of help from a third party in their reference group as main incentive for them to face the obstacles to consuming through the internet. In conclusion, it is possible to consider that low income consumers have apprehensions that are similar to their higher income peers, but, also, show different feelings, which are seldom discussed in the literature about online shopping.

Pro ASP.NET 4 in VB 2010

CERN Document Server

MacDonald, Matthew; Freeman, Adam; Szpuszta, Mario; Agarwal, Vidya Vrat

2010-01-01

ASP.NET 4 is the latest version of Microsoft's revolutionary ASP.NET technology. It is the principal standard for creating dynamic web pages on the Windows platform. Pro ASP.NET 4 in VB 2010 raises the bar for high-quality, practical advice on learning and deploying Microsoft's dynamic web solution. This new edition is updated with everything you need to come to grips with the latest version of ASP.NET, including coverage of ASP.NET MVC, ASP.NET AJAX 4, ASP.NET Dynamic Data, and Silverlight 3. Seasoned .NET professionals Matthew MacDonald and Mario Szpuszta explain how you can get the most fro

A Value Chain Analysis of ghost nets in the Arafura Sea: identifying trans-boundary stakeholders, intervention points and livelihood trade-offs.

Science.gov (United States)

Butler, J R A; Gunn, R; Berry, H L; Wagey, G A; Hardesty, B D; Wilcox, C

2013-07-15

Lost or discarded fishing nets are a significant component of marine debris which has trans-boundary impacts in large marine ecosystems. Such 'ghost nets' cause the by-catch of marine fauna and require retrieval from coastlines where they wash up. Identifying the causes of discarded nets and feasible intervention points requires analysis of a complex value chain and the stakeholders within it, yet no studies have attempted this. In this paper we combine Value Chain Analysis, commonly applied to understand value-adding for a commodity, with elements of Life Cycle Assessment and social network analysis to examine the drivers, stakeholders, economic, environmental and social costs and benefits in the life of a trawl net. We use the Arafura Sea as a case study, which is shared by Indonesia, Papua New Guinea and Australia, and is the focus of a Trans-boundary Diagnostic Assessment (TDA) within the Arafura-Timor Seas Ecosystem Action program (ATSEA). We follow a trawl net through four sub-systems: manufacture of webbing in South Korea, fishing and loss by an Indonesian vessel, retrieval as ghost net on the northern Australian coastline by Indigenous rangers, and disposal or re-cycling as 'GhostNet Art' by Indigenous artists. Primary stakeholders along the value chain incur economic and social benefits, and economic and environmental costs. There is an anomaly in the chain between Indonesian fishermen and Indigenous rangers, artists and communities due to the lack of market linkages between these primary stakeholders. The first 'nexus of influence' where reductions in net losses and environmental costs can be achieved is through interactions between GhostNets Australia, the World Wide Fund for Nature and the Australian Government, which can influence Indonesian fishery management institutions and fishing crews. The second nexus is via the international art market which by publicising GhostNet Art can raise awareness amongst fish consumers about the impacts of ghost nets

Cost and cost effectiveness of long-lasting insecticide-treated bed nets - a model-based analysis

Directory of Open Access Journals (Sweden)

Pulkki-Brännström Anni-Maria

2012-04-01

Full Text Available Abstract Background The World Health Organization recommends that national malaria programmes universally distribute long-lasting insecticide-treated bed nets (LLINs. LLINs provide effective insecticide protection for at least three years while conventional nets must be retreated every 6-12 months. LLINs may also promise longer physical durability (lifespan, but at a higher unit price. No prospective data currently available is sufficient to calculate the comparative cost effectiveness of different net types. We thus constructed a model to explore the cost effectiveness of LLINs, asking how a longer lifespan affects the relative cost effectiveness of nets, and if, when and why LLINs might be preferred to conventional insecticide-treated nets. An innovation of our model is that we also considered the replenishment need i.e. loss of nets over time. Methods We modelled the choice of net over a 10-year period to facilitate the comparison of nets with different lifespan (and/or price and replenishment need over time. Our base case represents a large-scale programme which achieves high coverage and usage throughout the population by distributing either LLINs or conventional nets through existing health services, and retreats a large proportion of conventional nets regularly at low cost. We identified the determinants of bed net programme cost effectiveness and parameter values for usage rate, delivery and retreatment cost from the literature. One-way sensitivity analysis was conducted to explicitly compare the differential effect of changing parameters such as price, lifespan, usage and replenishment need. Results If conventional and long-lasting bed nets have the same physical lifespan (3 years, LLINs are more cost effective unless they are priced at more than USD 1.5 above the price of conventional nets. Because a longer lifespan brings delivery cost savings, each one year increase in lifespan can be accompanied by a USD 1 or more increase in price

Farmers' Perceptions of Rice Postharvest Losses in Eastern

African Journals Online (AJOL)

User

in terms of food availability and income will have strong intention to take up new ... In the two districts, farmers grow a variety of food and cash crops. ... the survey were analyzed using Statistical Product for Service Solution (SPSS) ..... substantially reduce these losses, however they could not afford to purchase/hire a.

Challenges for extension service to render efficient post-transformer ...

African Journals Online (AJOL)

LPhidza

viability of farms and some implications for extension support. Data from ... Stock losses due to problem-animals, together with low reproduction performance ... established and maintained to record physical and financial information in order to .... Farm profit is net farm income less the cost of foreign production factors and.

NASA Net Zero Energy Buildings Roadmap

Energy Technology Data Exchange (ETDEWEB)

Pless, S.; Scheib, J.; Torcellini, P.; Hendron, B.; Slovensky, M.

2014-10-01

In preparation for the time-phased net zero energy requirement for new federal buildings starting in 2020, set forth in Executive Order 13514, NASA requested that the National Renewable Energy Laboratory (NREL) to develop a roadmap for NASA's compliance. NASA detailed a Statement of Work that requested information on strategic, organizational, and tactical aspects of net zero energy buildings. In response, this document presents a high-level approach to net zero energy planning, design, construction, and operations, based on NREL's first-hand experience procuring net zero energy construction, and based on NREL and other industry research on net zero energy feasibility. The strategic approach to net zero energy starts with an interpretation of the executive order language relating to net zero energy. Specifically, this roadmap defines a net zero energy acquisition process as one that sets an aggressive energy use intensity goal for the building in project planning, meets the reduced demand goal through energy efficiency strategies and technologies, then adds renewable energy in a prioritized manner, using building-associated, emission- free sources first, to offset the annual energy use required at the building; the net zero energy process extends through the life of the building, requiring a balance of energy use and production in each calendar year.