WorldWideScience

Sample records for net tuition revenues

  1. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

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

  2. Tracking the Discount: Tuition Discount Rates, Net Tuition Revenue, and Efforts to Inform Institutional Practices. Professional File. Article 133, Fall 2013

    Science.gov (United States)

    Davis, Natalie Pullaro; Redd, Kenneth E.

    2013-01-01

    This article uses findings from the 2012 Tuition Discounting Study (TDS) conducted by the National Association of College and University Business Officers (NACUBO) to provide a framework for institutional researchers to develop and adapt their own custom tuition discounting definitions and formulas. Under tuition discounting, colleges and…

  3. The Lotto and Expected Net Revenue

    OpenAIRE

    Scoggins, John F.

    1995-01-01

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

  4. A Double-Edged Sword: Assessing the Impact of Tuition Discounting.

    Science.gov (United States)

    Hubbell, Loren W. Loomis; Rush, Sean C.

    1991-01-01

    A discussion of the interrelationships between college tuition pricing, family resources, externally funded financial aid, and institutionally funded financial aid suggests that, as the range of tuition levels broadens, institutions must focus more closely on net tuition income in their forecasting or face erosion of revenues. (MSE)

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Elissar Khloussy

    2018-01-01

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

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

    Science.gov (United States)

    Cantwell, Brendan

    2015-01-01

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

  9. Tuition Discounting and Socioeconomic Diversity at Larger Private Universities

    Science.gov (United States)

    Reinoehl, Jason K.; Kowalski, Theodore J.

    2015-01-01

    Tuition discounting is a tactic deployed by many private four-year institutions as a means for enhancing either tuition revenue or institutional image. This study examines associations between "socioeconomic diversity" and two aspects of institutional grants--"freshman discount rate" and "freshman grant recipient discount…

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

    OpenAIRE

    Khloussy, Elissar; Jiang, Yuming

    2018-01-01

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

  11. Slowdown in Tuition.

    Science.gov (United States)

    Gose, Ben

    1995-01-01

    Most private colleges are slowing down their tuition increases for fall 1995 to 4-5%. Most public colleges have not yet set tuition. In some cases, student financial aid is being apportioned less generously to raise the student self-help level. Most tuition increases reflect cost of institutional investments in technology. (MSE)

  12. An Analysis of the Tuition Advance Fund Bill.

    Science.gov (United States)

    National Association of Independent Colleges and Universities, Washington, DC. National Inst. of Independent Colleges and Universities.

    The Tuition Advance Fund (TAF) bill is analyzed on theoretical economic grounds, and forecasts of the net costs of the proposed program up to 1990 are offered. The TAF bill proposes the establishment of a new system of college loans as an addition to existing programs to allow students to borrow tuition plus an allowance for other costs. Novel…

  13. Tuition Elasticity of the Demand for Higher Education among Current Students: A Pricing Model.

    Science.gov (United States)

    Bryan, Glenn A.; Whipple, Thomas W.

    1995-01-01

    A pricing model is offered, based on retention of current students, that colleges can use to determine appropriate tuition. A computer-based model that quantifies the relationship between tuition elasticity and projected net return to the college was developed and applied to determine an appropriate tuition rate for a small, private liberal arts…

  14. Yale's Tuition Postponement Option

    Science.gov (United States)

    Curran, William E.

    1973-01-01

    Discusses Yale's Tuition Postponement Option which bases a student's repayment obligation on the student's future income. Under this system, some students will pay Yale less than the amounts they postponed plus interest and some will pay more. (JF)

  15. Yale Tuition Postponement Option.

    Science.gov (United States)

    Yale Univ., New Haven, CT. Office of the President.

    This paper offers a detailed explanation of Yale University's tuition postponement option. The purposes of the Plan are: (1) to enable students to defer part of the expense of education; (2) to enable students to contribute to the support of the University in approximate proportion to their ability to do so and to the economic benefit they have…

  16. Examining Admission Policy Change at a Private, Tuition-Dependent, Baccalaureate Institution in an Urban Setting: A Qualitative Case Study

    Science.gov (United States)

    Gage, Christopher B.

    2017-01-01

    Higher education in America is resilient; in the face of seemingly insurmountable challenges, higher education manages to weather the storm of change, pressure, doubt, and criticism. Consider the following challenges: shifting demographics, escalating tuition, decreased state funding, retention and graduation rates, flat tuition revenue,…

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

    Science.gov (United States)

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

    2013-01-01

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

  18. 30 CFR 42.10 - Tuition fees.

    Science.gov (United States)

    2010-07-01

    ... Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR FILING AND OTHER ADMINISTRATIVE REQUIREMENTS NATIONAL MINE HEALTH AND SAFETY ACADEMY Tuition Fees § 42.10 Tuition fees. The National Mine Health and Safety Academy, located in Beckley, West Virginia, will charge tuition fees to all persons...

  19. Behind the Great Tuition Debate.

    Science.gov (United States)

    McNamee, Mike

    1988-01-01

    Critics, particularly the Reagan administration, have succeeded in focusing attention on institutions' spending habits, but economic and social conditions--not tuition inflation--are creating society's anxiety over college affordability. Four trends are at work: middle-income fears, college as gatekeeper, "portfolio-building" students,…

  20. The Yale Tuition Postponement Seminar.

    Science.gov (United States)

    Yale Univ., New Haven, CT.

    The quality of American higher education is being seriously threatened by economic pressures that are unlikely to be relieved in the near future. As undesirable as it may be, it appears that more and more of the costs of education will have to be borne by the college and university students. The Yale University Tuition Postponement Option Plan was…

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

    Science.gov (United States)

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

    2007-12-01

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

  2. Tuition Rich, Mission Poor: Nonresident Enrollment Growth and the Socioeconomic and Racial Composition of Public Research Universities

    Science.gov (United States)

    Jaquette, Ozan; Curs, Bradley R.; Posselt, Julie R.

    2016-01-01

    Many public research universities fail to enroll a critical mass of low-income and underrepresented minority (URM) students. Though founded with a commitment to access, public research universities face pressure to increase tuition revenue and to recruit high-achieving students. These pressures create an incentive to recruit nonresident students,…

  3. Taxes, Tuition Fees and Education for Pleasure

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Rose Skaksen, Jan; Malchow-Møller, Nikolaj

    2011-01-01

    The fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees...

  4. Tuition and the Open-Door: A Relative Perspective.

    Science.gov (United States)

    Zucker, Jacob D.; Nazari-Robati, Ali

    1982-01-01

    Explores the effects of changing tuition rates on open-door policies at U.S. community/junior colleges. Assesses nationwide tuition trends and analyzes the relationship between tuition rates and enrollment levels. Points to continuous tuition increases since 1951. Concludes that further increases could close colleges to those unable to afford…

  5. Student Tuition Charges: Comparisons, Options, and Implications and An Appendix to Student Tuition Charges: Comparisons, Options, and Implications.

    Science.gov (United States)

    Diaz, Porfirio R.

    National and state comparisons of tuition and fee charges, as well as various policy options presented to the New Mexico Commission on Higher Education, are provided. An introduction to tuition and fee calculation is followed by definitions of tuition, required student fees, and student residency status. A study of tuition and fees at New Mexico…

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2008-01-01

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

  7. 26 CFR 1.823-4 - Net premiums.

    Science.gov (United States)

    2010-04-01

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

  8. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

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

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

    Science.gov (United States)

    Clark, Kari; Bang, Derek A

    2012-09-01

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

  10. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

    textabstractWith the increasing interest in decision support systems and the continuous advance of computer science, revenue management is a discipline which has received a great deal of interest in recent years. Although revenue management has seen many new applications throughout the years, the

  11. 26 CFR 1.904(f)-3 - Allocation of net operating losses and net capital losses.

    Science.gov (United States)

    2010-04-01

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

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

    African Journals Online (AJOL)

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

  13. Student Tuition Models in Private and Public Higher Education.

    Science.gov (United States)

    Weathersby, George B.

    This paper presents a mathematical model for use in determining student tuition charges at public and private institutions. This model treats higher education as an economic commodity, with the price to the consumer--in the form of tuition--as an algebraic function of supply, demand, and quality. The model provides one set of solutions to such…

  14. Anatomy of a Tuition Freeze: The Case of Ontario

    Science.gov (United States)

    Rexe, Deanna

    2015-01-01

    Using two conceptual frameworks from political science--Kingdon's (2003) multiple streams model and the advocacy coalition framework (Sabatier & Jenkins-Smith, 1993)--this case study examines the detailed history of a major tuition policy change in Ontario in 2004: a tuition freeze. The paper explores the social, political, and economic…

  15. Who Benefits from Tuition Discounts at Public Universities?

    Science.gov (United States)

    Hillman, Nicholas W.

    2010-01-01

    This article uses data from the 2004 National Postsecondary Student Aid Study to provide insight about the range of tuition discounting practices at public institutions. Specifically, it examines the characteristics of students who receive tuition discounts from public four-year colleges and universities. A binary logistic regression is applied to…

  16. 42 CFR 136.323 - Scholarship and tuition.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  17. 42 CFR 136.373 - Scholarship and tuition.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  18. Battle Continues over In-State Tuition for Illegal Immigrants

    Science.gov (United States)

    Gilroy, Marilyn

    2009-01-01

    Ten states now offer in-state college tuition rates to illegal immigrant students. Others are struggling to enact similar policies. But while many advocates want to open the doors to higher education for undocumented students, critics say the laws granting in-state tuition discriminate against other low-income students and legal residents of the…

  19. Independent School Has Everything but a Large Tuition Revenue Stream: Waterside School, Stamford, Connecticut

    Science.gov (United States)

    Stewart, Sarah

    2016-01-01

    The Waterside School began in the mind of hedge fund manager Chip Kruger. While playing golf at the Innis Arden Golf Club in Greenwich, Connecticut, he noticed that the seventh green bordered Stamford's impoverished and crime-ridden South End. As Kruger considered his own opportunities and the prestigious schools his children attended, including…

  20. Some Modeling Considerations in Deciding Multi-Year Guaranteed Tuition Rates.

    Science.gov (United States)

    Troutt, Marvin D.; And Others

    1995-01-01

    Discussion of guaranteed college tuition programs first explores their origins and reasons for continuing high inflation rates for tuition. The relationship between tuition increase and enrollment is examined, and many current guaranteed tuition plans are reviewed. Basic considerations in developing a model for a multiyear plan are outlined and a…

  1. 77 FR 72611 - Net Investment Income Tax

    Science.gov (United States)

    2012-12-05

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

  2. Revenue cycle management.

    Science.gov (United States)

    Manley, Ray; Satiani, Bhagwan

    2009-11-01

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

  3. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

  4. Is College Pricing Power Pro-Cyclical?

    Science.gov (United States)

    Altringer, Levi; Summers, Jeffrey

    2015-01-01

    We define pricing power as a college's ability to increase its net tuition revenue by raising its sticker-price for tuition. The greater is the positive effect of sticker-price increases on net tuition revenue, the greater is the pricing power. We gauge variation in the pricing power of private, non-profit baccalaureate colleges by estimating this…

  5. Electric sales and revenue: 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-01-01

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

  6. Transforming revenue management.

    Science.gov (United States)

    Silveria, Richard; Alliegro, Debra; Nudd, Steven

    2008-11-01

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

  7. Achieving revenue integrity in hospitals and health systems.

    Science.gov (United States)

    Schoen, Marianne; Najera, Michael

    2012-09-01

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

  8. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

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

  9. Revenue cycle management: part I.

    Science.gov (United States)

    Crew, Matt

    2006-01-01

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

  10. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

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

  11. 47 CFR 65.450 - Net income.

    Science.gov (United States)

    2010-10-01

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

  12. Can Low Tuition Fee Policy Improve Higher Education Equity and Social Welfare?

    Science.gov (United States)

    Zha, Xianyou; Ding, Shouhai

    2007-01-01

    Traditionally there has been a theoretical view that raising tuition fees will undermine education equity and social welfare. This study examines the effects of different tuition policies on both these factors. A statistical analysis is made on the theoretical relationship between higher education tuition fees and dropout probability, which leads…

  13. Beyond the Sticker Shock 2008: A Closer Look at Canadian Tuition Fees. An EPI Policy Paper

    Science.gov (United States)

    Usher, Alex; Duncan, Patrick

    2008-01-01

    In 2006 the Educational Policy Institute released the first edition of "Beyond the Sticker Price: A Closer Look at Canadian University Tuition Fees." The report presented a new way by which to look at the prices and costs associated with university tuition, an alternative to the annual tuition fee report produced by Statistics Canada…

  14. Pricing and University Autonomy: Tuition Deregulation in Texas

    Directory of Open Access Journals (Sweden)

    Jeongeun Kim

    2016-04-01

    Full Text Available This paper investigates changes in tuition policies in the wake of tuition deregulation in Texas, which in 2003 transferred tuition-setting authority from the state legislature to institutions. We find that price increases accelerated, particularly at the most selective institutions. Institutions also began differentiating price by undergraduate program, raising relative prices for the most costly and lucrative majors, including engineering, business, nursing, and architecture. Price increases were particularly large for institutions with the highest initial costs and for programs with a high earnings premium within institutions, though lower for institutions with more low-income students. These distinctions suggest that public postsecondary institutions respond to microeconomic incentives when given greater autonomy to set price, and take some measures to alleviate impacts on low-income students. The Texas experience suggests that decentralized price-setting generates greater price differentiation within the public higher education system, both across and within institutions.

  15. Seigniorage revenue and Turkish economy

    OpenAIRE

    Levent, Korap

    2006-01-01

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

  16. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

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

  17. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

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

  18. 26 CFR 1.822-11 - Net premiums.

    Science.gov (United States)

    2010-04-01

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

  19. 26 CFR 1.823-1 - Net premiums.

    Science.gov (United States)

    2010-04-01

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

  20. 78 FR 48430 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-08-08

    ... such as enrollments, degrees and other awards earned, tuition and fees, average net price, student financial aid, graduation ] rates, revenues and expenditures, faculty salaries, and staff employed. The...

  1. 78 FR 16259 - Agency Information Collection Activities; Comment Request; Integrated Postsecondary Education...

    Science.gov (United States)

    2013-03-14

    ... of postsecondary education such as enrollments, degrees and other awards earned, tuition and fees, average net price, student financial aid, graduation rates, revenues and expenditures, faculty salaries...

  2. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  3. 26 CFR 1.172-6 - Illustration of net operating loss carrybacks and carryovers.

    Science.gov (United States)

    2010-04-01

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

  4. 26 CFR 1.857-3 - Net income from foreclosure property.

    Science.gov (United States)

    2010-04-01

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

  5. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Science.gov (United States)

    2010-04-01

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

  6. 26 CFR 1.652(a)-2 - Distributions in excess of distributable net income.

    Science.gov (United States)

    2010-04-01

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

  7. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Science.gov (United States)

    2010-04-01

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

  8. 78 FR 6781 - Net Investment Income Tax; Correction

    Science.gov (United States)

    2013-01-31

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

  9. Global Tuition Pricing: An In-Depth Analysis

    Science.gov (United States)

    Cupp, Jason W.

    2012-01-01

    This study was conducted to determine if there is a relationship between select pricing schemes used throughout the world and positive social outcomes. The rising costs of college tuition and escalating student debt has raised the concern about how students should pay for financing their education and whether the current system is the most…

  10. Internationalisation as Marketisation? Tuition Fees for International Students in Finland

    Science.gov (United States)

    Kauko, Jaakko; Medvedeva, Anna

    2016-01-01

    Having been on the agenda in Finnish policy-making for a decade, tuition fees for students outside the European Union and the European Economic Area became reality in the beginning of 2016. Drawing on institutional theory the current article tracks this development through the analysis of documents and interviews on different levels. The…

  11. Tuition Discounting through Unfunded Institutional Aid at Private Baccalaureate Colleges

    Science.gov (United States)

    Martin, Jeremy Paul

    2012-01-01

    Colleges and universities discount tuition by providing institutional aid to reduce the actual amount paid by a student. Discount rates are substantial and continue to increase, particularly at private institutions. Funded institutional discounts are linked to gifts or endowment income restricted to financial aid. Unfunded institutional discounts…

  12. Who'll Warm to a Tuition Freeze?

    Science.gov (United States)

    Breneman, David W.

    2000-01-01

    Examines the recent decision by Williams College (Massachusetts) to freeze tuition. Notes effect of the booming economy on the value of institutional endowments. Suggests that the school's exercise of price leadership is unlikely to foster the needed discussion of college pricing, but rather will be seen by peer institutions as a brief misbegotten…

  13. Tuition Fees, Self-Esteem and Social Heterogeneity

    Science.gov (United States)

    Flacher, David; Harari-Kermadec, Hugo

    2013-01-01

    Modelling students' behaviour in relation to tuition fees is a complex task since students' "talent" is not common knowledge. Students observe a private noisy signal of their abilities, while university receives noisy information based on the quantitative and qualitative data provided by university applicants. In this article, we add the…

  14. The Yale Tuition Postponement Plan in the Mid-Seventies

    Science.gov (United States)

    West, E. G.

    1976-01-01

    The Yale Tuition Postponement Plan (TPO), an income-contingent loan scheme, is discussed and analysed with reference to the interest rate crisis and default rates. Conclusion: the high default rate is the most dangerous weakness of contingency loans, and this Plan is the only scheme of its kind likely to exist in the near future. (Editor/JT)

  15. Segregating Schools: The Foreseeable Consequences of Tuition Tax Credits.

    Science.gov (United States)

    Yale Law Journal, 1979

    1979-01-01

    Argues that the effect of a proposed tuition tax credit is school segregation, creating serious constitutional objections under the due process clause. A voucher system would avoid these constitutional objections. Available from the Yale Law Journal, 401A Yale Station, New Haven, CT 06520. (Author/IRT)

  16. Climbing Walls and Climbing Tuitions. A Delta Perspective

    Science.gov (United States)

    Kirshstein, Rita J.; Kadamus, James A.

    2012-01-01

    High-end amenities like rock climbing walls on college campuses have become an easy target for those attempting to explain rising tuitions. This Delta Perspective looks beyond the media attention surrounding these "frills" to examine more serious questions about spending on campus facilities, college spending in general, and the real drivers of…

  17. A Tuition Bubble? Lessons from the Housing Bubble

    Science.gov (United States)

    Gillen, Andrew

    2008-01-01

    Systemic increases in tuition across the board indicate that the structure of the higher education market plays a fundamental role in encouraging these increases. Part of the problem is that public policy attempts to subsidize attendance for too many students on the assumption that this will increase access to higher education. These subsidies,…

  18. Construction contract revenue recording comparison

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

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

  19. Focused training boosts revenue cycle skills, accountability.

    Science.gov (United States)

    Richmond, Craig

    2011-09-01

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

  20. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

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

  1. Mother Tongue Tuition in Sweden - Curriculum Analysis and Classroom Experience

    Directory of Open Access Journals (Sweden)

    Anne REATH WARREN

    2013-10-01

    Full Text Available The model of Mother Tongue Tuition (MTT which has developed in Sweden since the 1970’s offers speakers of languages other than Swedish the opportunity to request tuition in their mother tongue, from kindergarten through to year 12. It is unique among the major immigrant-receiving countries of the world yet little is known about MTT and its syllabus outside of its Nordic context. This article examines the syllabus for MTT from two perspectives; firstly using the framework of Constructive Alignment, secondly from the perspective of what is hidden. The intended syllabus is revealed as well-aligned, but the hidden curriculum impedes successful enactment in many contexts. Examples from case studies in a larger on-going research project offer an alternate approach to syllabus implementation when the negative effects of the hidden curriculum are challenged. While highly context-specific, this model may represent a step in the right direction for implementation of the syllabus.

  2. Mother tongue tuition in Sweden - Curriculum analysis and classroom experience

    Directory of Open Access Journals (Sweden)

    Anne Reath Warren

    2013-11-01

    Full Text Available The model of Mother Tongue Tuition (MTT which has developed in Sweden since the 1970’s offers speakers of languages other than Swedish the opportunity to request tuition in their mother tongue, from kindergarten through to year 12. It is unique among the major immigrantreceiving countries of the world yet little is known about MTT and its syllabus outside of its Nordic context. This article examines the syllabus for MTT from two perspectives; firstly using the framework of Constructive Alignment, secondly from the perspective of what is hidden. The intended syllabus is revealed as well-aligned, but the hidden curriculum impedes successful enactment in many contexts. Examples from case studies in a larger on-going research project offer an alternate approach to syllabus implementation when the negative effects of the hidden curriculum are challenged. While highly context-specific, this model may represent a step in the right direction for implementation of the syllabus.

  3. 47 CFR 32.5230 - Directory revenue.

    Science.gov (United States)

    2010-10-01

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

  4. Six sigma for revenue retrieval.

    Science.gov (United States)

    Plonien, Cynthia

    2013-01-01

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

  5. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

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

  6. Sub-national Revenue Mobilization in Peru

    OpenAIRE

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

    2012-01-01

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

  7. 47 CFR 32.7990 - Nonregulated net income.

    Science.gov (United States)

    2010-10-01

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

  8. Electric sales and revenue 1992, April 1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-04-20

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

  9. Extra Tuition in Southern and Eastern Africa: Coverage, Growth, and Linkages with Pupil Achievement

    Science.gov (United States)

    Paviot, Laura; Heinsohn, Nina; Korkman, Julia

    2008-01-01

    The phenomenon of extra tuition is witnessed in many countries and some educationalists have described it as a parallel education system. However, the incidence and impact of extra tuition have often not been studied systematically, especially in Africa. In this article cross-national data for six African education systems (Kenya, Malawi,…

  10. Toward a Theory of Tuition: Prices, Peer Wages, and Competition in Higher Education. Discussion Paper.

    Science.gov (United States)

    Winston, Gordon C.

    College tuition, as the price of higher education services, defies familiar economic analysis in important ways. It is recognized that tuition is a price that covers only a fraction of the cost of producing those educational services (about a third nationally), creating an in-kind subsidy for students, with the balance made up by large flows of…

  11. Market Distortion and the Tuition Pricing Mechanism of Higher Education in China

    Science.gov (United States)

    Huang, Wei; Wu, Haiquan

    2008-01-01

    Higher education in the market economy is inevitable affected by the higher education market. The tuition of higher education in china had become the personal price performance of higher education in certain degrees and exerts some certain functions of price mechanism. Because the higher education market distortion that tuition pricing cannot…

  12. Determining a Relationship between Higher Education Financial Position and Tuition Discount Rates

    Science.gov (United States)

    Browning, Julianna

    2013-01-01

    Institutions have increased the practice of tuition discounting, that is, the strategic use of price discrimination. During the past 30 years, both the average percent discount given to students and the proportion of students receiving tuition breaks have increased. As this practice has increased, there are financial determinants and implications…

  13. Legislative Agenda Setting for In-State Resident Tuition Policies: Immigration, Representation, and Educational Access

    Science.gov (United States)

    McLendon, Michael K.; Mokher, Christine G.; Flores, Stella M.

    2011-01-01

    Few recent issues in higher education have been as contentious as that of legislation extending in-state college tuition benefits to undocumented students, initiatives now known as in-state resident tuition (ISRT) policies. Building on several strands of literature in political science and higher education studies, we analyze the effects of…

  14. Tuition Fee Policies in a Comparative Perspective: Theoretical and Political Rationales

    Science.gov (United States)

    Marcucci, Pamela N.; Johnstone, D. Bruce

    2007-01-01

    As governments are increasingly turning to cost sharing in order to meet the growing demand for, and decreasing government investment in, public higher education, the choice among different tuition fee policies becomes of great importance. Tuition fee policies and the financial assistance policies that accompany them are critical both for the very…

  15. Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law.

    Science.gov (United States)

    Pathak, Arohi; Wessely, Mike; Mincberg, Elliot

    In 1999, Illinois enacted its tuition tax credit law, which offers tax credits to taxpayers whose own children are attending school, as opposed to tax credits to businesses and/or individuals who contribute to tuition scholarship programs. Recent data suggest that the Illinois tax credit program is benefiting middle- and upper-class families more…

  16. Tuition Trends at High and Very High Public Research Universities, 1999-2009

    Science.gov (United States)

    Micceri, Theodore

    2010-01-01

    Historically, Florida has emphasized access for citizens in setting undergraduate resident tuition for the State University System (SUS). Figure 3 and Figure 6 depict the long-term effects of this, as Florida's undergraduate resident tuition and required fees, among high (RUH) and very high (RUVH) public research universities, have remained second…

  17. Low-Income Engineering Students: Considering Financial Aid and Differential Tuition

    Science.gov (United States)

    George-Jackson, Casey E.; Rincon, Blanca; Martinez, Mariana G.

    2012-01-01

    This paper explores the relationship between tuition differentials and low-income students in Engineering fields at two public, research-intensive universities. Although current reports indicate the need for increased participation within the Science, Technology, Engineering, and Mathematics (STEM) fields, rising tuition prices at the university…

  18. The First State Dream Act: In-State Resident Tuition and Immigration in Texas

    Science.gov (United States)

    Flores, Stella M.

    2010-01-01

    In 2001, Texas became the first state to pass an in-state resident tuition policy that benefits undocumented immigrant students, a majority of whom are of Latino/a origin. This analysis estimates the effect of the Texas in-state resident tuition policy on students likely to be undocumented. Using a differences-in-differences strategy and two…

  19. 7 CFR 3401.5 - Indirect costs and tuition remission costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Indirect costs and tuition remission costs. 3401.5 Section 3401.5 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION, AND EXTENSION SERVICE, DEPARTMENT OF AGRICULTURE RANGELAND RESEARCH GRANTS PROGRAM General § 3401.5 Indirect costs and tuition...

  20. Employment-Based Tuition Assistance: Decisions and Checklists for Employers, Educators, and Unions.

    Science.gov (United States)

    Gold, Gerard G.

    This guide is intended to assist employers, educators, and union officials in understanding the rationale behind developing and implementing tuition assistance plans. Examined in the introductory section are the importance of tuition assistance programs in light of contemporary economic and labor market conditions. The first chapter outlines the…

  1. One-to-One Tuition in a Conservatoire: The Perceptions of Instrumental and Vocal Students

    Science.gov (United States)

    Gaunt, Helena

    2010-01-01

    This paper analyses the perceptions of 20 students in a conservatoire in the UK about one-to-one tuition, and forms part of research also investigating the perceptions of the students' teachers. Findings suggested that these students had significantly different experiences of one-to-one tuition in terms of frequency and length of lessons.…

  2. Mother Tongue Tuition in Sweden--Curriculum Analysis and Classroom Experience

    Science.gov (United States)

    Reath Warren, Anne

    2013-01-01

    The model of Mother Tongue Tuition (MTT) which has developed in Sweden since the 1970's offers speakers of languages other than Swedish the opportunity to request tuition in their mother tongue, from kindergarten through to year 12. It is unique among the major immigrant-receiving countries of the world yet little is known about MTT and its…

  3. Tuition-Aid Revisited: Tapping the Untapped Resource. Worker Education and Training Policies Project.

    Science.gov (United States)

    Wirtz, Willard

    This monograph presents a summary and analysis of case study reports on three highly used tuition assistance programs. The programs are those of the Education Fund of District Council 37 of AFSCME; Polaroid Corporation's Tuition Assistance Plan; and the Education Opportunities Plan of Kimberly-Clark Corporation. The case studies describe the…

  4. Investigating the status of supplementary tuition in the teaching and learning of mathematics

    Directory of Open Access Journals (Sweden)

    David Mogari

    2009-09-01

    Full Text Available The study seeks to investigate the status of supplementary tuition in the teaching and learning of mathematics and mathematical literacy. The study followed a descriptive survey design involving the use of learner and teacher questionnaires. A convenient sample of mathematics and mathematical literacy teachers together with a stratified sample of their Grade 11 learners were drawn from a purposive sample of highperforming high schools in the East London district of the Eastern Cape, South Africa. The results show that supplementary tuition is popular, especially among girls, and it is in three forms (i.e. private tuition, vacation school and problem-solving classes: Problemsolving classes dominated by working on past/model examination papers is the most preferred; in some instances supplementary tuition is offered for a fee; it is not only confined to poor performing learners; and participation in supplementary tuition is influenced by a variety of factors.

  5. Revenue cycle management, Part II.

    Science.gov (United States)

    Crew, Matt

    2007-01-01

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

  6. Elasticities, Tax Rates, and Tax Revenue

    OpenAIRE

    Edgar K. Browning

    1989-01-01

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

  7. new revenue accounting standard: BUSINESS AS USUAL?

    National Research Council Canada - National Science Library

    Cara Botha

    2012-01-01

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

  8. The next generation of revenue cycle management.

    Science.gov (United States)

    Hammer, David C

    2007-07-01

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

  9. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... a passenger accounting procedure, may continue to follow such procedure under the agency operations...

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

    African Journals Online (AJOL)

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

  11. 49 CFR 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service...

    Science.gov (United States)

    2010-10-01

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

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

    National Research Council Canada - National Science Library

    Congleton, Roger D; Lee, Sanghack

    2009-01-01

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

  13. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-11-01

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

  14. 26 CFR 1.408-11 - Net income calculation for returned or recharacterized IRA contributions.

    Science.gov (United States)

    2010-04-01

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

  15. Building Hotel Revenues through Tourism

    Directory of Open Access Journals (Sweden)

    John D. Murtha, CHA

    2013-01-01

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

  16. Net Locality

    DEFF Research Database (Denmark)

    de Souza e Silva, Adriana Araujo; Gordon, Eric

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

  17. 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....

  18. Complexities in transplant revenue management.

    Science.gov (United States)

    Marshall, Barry; Swearingen, Justin P

    2007-06-01

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

  19. Increases in College Tuition Will Exceed Inflation Rate for Seventh Straight Year.

    Science.gov (United States)

    Evangelauf, Jean

    1987-01-01

    Increases in tuition around the country range from five percent to eight percent this fall, but will probably slow next year. Public and private colleges give different reasons for the increases. (MSE)

  20. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

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

  1. Strategies for successful revenue cycle outsourcing.

    Science.gov (United States)

    Lisowski, Duane A; Sanderson, Brian

    2013-09-01

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

  2. The dynamic model of enterprise revenue management

    Science.gov (United States)

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

    2017-01-01

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

  3. Revenue management system for the hospitality

    OpenAIRE

    Kalinka Pavlova

    2017-01-01

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

  4. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

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

  5. Revenue Forecast Errors in the European Union

    OpenAIRE

    Afonso, António; Carvalho, Rui

    2014-01-01

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

  6. Revenue management system for the hospitality

    Directory of Open Access Journals (Sweden)

    Kalinka Pavlova

    2017-03-01

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

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

    Data.gov (United States)

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

  8. 25 CFR 290.12 - What information must the tribal revenue allocation plan contain?

    Science.gov (United States)

    2010-04-01

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

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

    NARCIS (Netherlands)

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

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

  10. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

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

  11. Philanthropy and Private Foundations: Expanding Revenue Sources

    Science.gov (United States)

    Drummer, Carlee; Marshburn, Roxann

    2014-01-01

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

  12. Sharing Local Revenue: One District's Perspective

    Science.gov (United States)

    Cline, David S.

    2011-01-01

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

  13. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

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

    2003-01-01

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

  14. Integrating hospital and physician revenue cycle operations.

    Science.gov (United States)

    Lockett, Kevin M

    2014-03-01

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

  15. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

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

  16. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

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

  17. RESTful NET

    CERN Document Server

    Flanders, Jon

    2008-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-06-01

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

  19. Higher education: free tuition vs. quotas vs. targeted vouchers

    Directory of Open Access Journals (Sweden)

    Eduardo de Carvalho Andrade

    2010-03-01

    Full Text Available This paper compares theoretically three alternative university systems: the current one adopted in Brazil, in which students who perform better in the entering exam obtain the right to attend the public university without paying the full tuition; a system of affirmative action quotas in public universities, to benefit low income students; and a targeted vouchers system that can be used either to pay private or public university tuiton. The comparison indicates that the last system leads to: (i a higher quality of the labor force; (ii a more efficient allocation of resources; and (iii a greater social mobility.Este trabalho compara, do ponto de vista teórico, três sistemas universitários alternativos: o atual adotado pelo Brasil, no qual os alunos das universidades públicas, que são praticamente gratuitas, são escolhidos através de um processo seletivo; um sistema de quotas nas universidades públicas para beneficiar estudantes de baixa renda; e um sistema de vouchers direcionados para estudantes de baixa renda que podem ser utilizados nas universidades privadas ou públicas. A comparação destes três sistemas indica que o último é o mais eficiente, pois gera: (i maior qualidade da mão de obra; (ii alocação mais eficiente dos recursos; e (iii maior mobilidade social.

  20. Petri Nets

    Indian Academy of Sciences (India)

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

  1. Petri Nets

    Indian Academy of Sciences (India)

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

  2. 26 CFR 1.665(a)-1 - Undistributed net income.

    Science.gov (United States)

    2010-04-01

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

  3. The impact of tuition fees amount on mental health over time in British students.

    Science.gov (United States)

    Richardson, T; Elliott, P; Roberts, R

    2015-09-01

    Previous studies have shown a relationship between debt and mental health problems in students. This study aimed to examine the effect of differences in tuition fees amount on changes in mental health over time. A prospective cohort study followed 390 first-year British students who differed on their tuition fees level at 4 time points across their first 2 years at university. Participants completed measures of global mental health, depression, anxiety, stress, alcohol-related problems at up to four time points in their first two years at university. Mixed-factorial ANOVAs were used to assess the impact of tuition fees amount on changes in scores over time. There was no difference based on fees at Time 1 for anxiety, stress, depression and global mental health. At Time 2, those charged £0-2.9k or £3-4k improved while those charged £8-9k stayed the same. However, this trend reversed by Times 3 and 4. Undergraduates mental health is partially affected by the level of tuition fees; however, the recent increase in tuition fees does not appear to have had a lasting impact at present. © The Author 2015. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  4. 26 CFR 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price...

    Science.gov (United States)

    2010-04-01

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

  5. Principles of Revenue Management and their applications

    OpenAIRE

    Oliveri Martínez-Pardo, Gonzalo

    2017-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2011-01-15

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

  7. 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...

  8. 47 CFR 69.608 - Carrier Common Line hypothetical net balance.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Carrier Common Line hypothetical net balance... SERVICES (CONTINUED) ACCESS CHARGES Exchange Carrier Association § 69.608 Carrier Common Line hypothetical net balance. The hypothetical net balance shall be equal to a Carrier Common Line revenue requirement...

  9. 26 CFR 1.643(a)-0 - Distributable net income; deduction for distributions; in general.

    Science.gov (United States)

    2010-04-01

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

  10. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Science.gov (United States)

    2010-04-01

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

  11. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Science.gov (United States)

    2010-04-01

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

  12. 26 CFR 1.860C-2 - Determination of REMIC taxable income or net loss.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Determination of REMIC taxable income or net... REMIC taxable income or net loss. (a) Treatment of gain or loss. For purposes of determining the taxable income or net loss of a REMIC under section 860C(b), any gain or loss from the disposition of any asset...

  13. Tuition Discounting: Institutional Aid Patterns at Public and Private Colleges and Universities. Trends in Higher Education Series

    Science.gov (United States)

    Baum, Sandy; Ma, Jennifer

    2010-01-01

    Recent data from the College Board's Annual Survey of Colleges reveal significant variation in institutional aid patterns among colleges and universities. The undergraduate tuition discount rate--the ratio of institutional grant aid to published tuition and fee charges--is higher at private institutions than at public institutions, but there are…

  14. 77 FR 76169 - Increase in Maximum Tuition and Fee Amounts Payable under the Post-9/11 GI Bill

    Science.gov (United States)

    2012-12-26

    ... AFFAIRS Increase in Maximum Tuition and Fee Amounts Payable under the Post-9/11 GI Bill AGENCY: Department... of the increase in the Post-9/11 GI Bill maximum tuition and fee amounts payable and the increase in.... SUPPLEMENTARY INFORMATION: For the 2011-2012 academic year, the Post-9/ 11 GI Bill allowed VA to pay the actual...

  15. 75 FR 66193 - Post-9/11 GI Bill 2010-2011 Tuition and Fee In-State Maximums

    Science.gov (United States)

    2010-10-27

    ... AFFAIRS Post-9/11 GI Bill 2010-2011 Tuition and Fee In-State Maximums AGENCY: Department of Veterans Affairs (VA). ACTION: Notice. SUMMARY: The purpose of this notice is to advise the public of the Post-9/11 GI Bill tuition and fee in-State maximum rates for the 2010- 2011 academic year. The Post-9/11 GI...

  16. Educational "When," "Where," and "How" Implications of In-State Resident Tuition Policies for Latino Undocumented Immigrants

    Science.gov (United States)

    Darolia, Rajeev; Potochnick, Stephanie

    2015-01-01

    This paper presents an analysis of the effects of in-state resident tuition (IRT) policies, which allow undocumented immigrants to pay in-state rather than out-of state tuition, on when and where undocumented immigrant students enroll, and how they finance their education. We identify effects based on differences in pre- and post-policy outcomes…

  17. Tuition and Fees and Tax Revolt Provisions: Exploring State Fiscal Policy Impacts Using Fixed-Effects Vector Decomposition

    Science.gov (United States)

    Serna, Gabriel Ramom

    2012-01-01

    It is arguably the case that one of the most pressing issues in higher education finance is the increasing price of obtaining a college education, and, more specifically, rising tuition and fees. Because state support to public higher education and tuition and fees at publicly supported colleges and universities have been shown to share an inverse…

  18. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  19. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  20. Revenue Management and E-Commerce

    OpenAIRE

    E. Andrew Boyd; Ioana C. Bilegan

    2003-01-01

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

  1. Revenue Allocation and Economic Development in Nigeria

    Directory of Open Access Journals (Sweden)

    Dagwom Yohanna Dang

    2013-09-01

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

  2. AREVA net income: 649 million euros

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-03-15

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

  3. Gross revenue risk in Swiss dairy farming.

    Science.gov (United States)

    El Benni, N; Finger, R

    2013-02-01

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

  4. The Effect of Tuition Fees on Student Mobility: The UK and Ireland as a Natural Experiment

    Science.gov (United States)

    Wakeling, Paul; Jefferies, Katie

    2013-01-01

    We exploit changes in student funding policies across the four UK nations and the Republic of Ireland to conduct a natural experiment investigating the marginal effect of differing tuition fee levels on students' enrolment behaviour. Whilst previous international research suggests increases in fees suppress demand and disincentivise cross-border…

  5. Indigenous Tutorial Assistance Scheme. Tertiary Tuition and Beyond: Transitioning with Strengths and Promoting Opportunities

    Science.gov (United States)

    Wilks, Judith; Fleeton, Ellen Radnidge; Wilson, Katie

    2017-01-01

    The Indigenous Tutorial Assistance Scheme-Tertiary Tuition (ITAS-TT) has provided Australian government funding for one-to-one and group tutorial study support for Aboriginal and Torres Strait Islander students attending Australian universities since 1989. It has been a central plank supporting Indigenous university students in their studies.…

  6. Assessing Tuition and Student Aid Strategies: Using Price-Response Measures to Simulate Pricing Alternatives.

    Science.gov (United States)

    St. John, Edward P.

    1994-01-01

    A study used price-response measures from recent national studies to assess college and university pricing (tuition and student aid) alternatives in diverse institutional settings. It is concluded that such analyses are feasible. Analysis indicated limits to "Robin Hood" pricing patterns are predominant in private colleges. Consideration…

  7. Paying for Undergraduate Business Education: Recent Trends in Tuition, Income, Institution Choice, and Debt

    Science.gov (United States)

    Ball, Jennifer A.; Ockree, Kanalis A.

    2017-01-01

    In 1999-2000, business students borrowed substantially less to pay for their educations than nonbusiness students. By 2011-2012 this difference had disappeared. The authors describe changes in tuition, grants, incomes, and choice of institution type (public, private not-for-profit, or private for-profit) to help explain this observation. They find…

  8. The Relationship of Institutional Tuition Discounts with Enrollment at Private, Not-for-Profit Institutions

    Science.gov (United States)

    Lassila, Nathan E.

    2010-01-01

    Empirical studies exploring the impact of student aid on postsecondary enrollment often stop short of the specific examination of institutional tuition discounting. This research uses separate empirical ordinary least squares (OLS) regression models to examine three questions using public choice theory, positing that enrollment decisions may be…

  9. Deferred and Income-Contingent Tuition Fees: An Empirical Assessment Using Belgian, German and UK Data

    Science.gov (United States)

    Vandenberghe, V.; Debande, O.

    2007-01-01

    This paper is a numerical exploration of the following. Assume, in the European Union context, that decision-makers want to spend more on higher education via higher tuition fees, but also want payments to be deferred and income-contingent. There are several possible ways to achieve this. First, ask graduates to repay a fixed amount each year if…

  10. Implementation of In-State Tuition Legislation for Undocumented Students in New York

    Science.gov (United States)

    Nienhusser, Helmut Kenny

    2011-01-01

    In 2002, New York became the fourth state to offer in-state tuition to certain undocumented immigrants enrolling in its public postsecondary education institutions. Although enacted several years ago, the implementation of this legislation has never been examined. This qualitative single case study with embedded units explored how New York's…

  11. Predictors of Tuition Worth: Psychological Sense of Community, Institutional Integrity, and Student Thriving

    Science.gov (United States)

    Conn, Steven M.

    2017-01-01

    Using hierarchical multiple regression analysis, this study examined the factors that contribute to the variation in students' subjective perceptions of the value of their tuition dollars. This study utilized data on 6,322 undergraduate students from 11 institutions in the Council for Christian Colleges & Universities (CCCU) who completed the…

  12. Spotlight on Working Adults: Congress Threatens Tax-Exempt Status of Employer-Provided Tuition Assistance.

    Science.gov (United States)

    Brown, J. Noah

    1996-01-01

    The future of employee tuition benefits under the federal Employee Educational Assistance Act is again threatened unless Congress acts to preserve it. Research shows this benefit to have been successful in achieving its principal goal of promoting equity among beneficiaries. The act has expired and been reenacted 8 times in 17 years, illustrating…

  13. Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.

    Science.gov (United States)

    Pathak, Arohi; Keenan, Nancy

    In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

  14. Managing Student Expectations: The Impact of Top-Up Tuition Fees

    Science.gov (United States)

    Jones, Glyn

    2010-01-01

    Since 2006 students have been paying top-up tuition fees and there has been much discussion in the sector about their impact on higher education institutions (HEIs). One of the main effects has been the frequently cited notion of the student as a fee-paying customer, seeking greater value for money not only for their fees but also for their…

  15. Elasticity of Demand for Tuition Fees at an Institution of Higher Education

    Science.gov (United States)

    Langelett, George; Chang, Kuo-Liang; Ola' Akinfenwa, Samson; Jorgensen, Nicholas; Bhattarai, Kopila

    2015-01-01

    Using a conjoint survey of 161 students at South Dakota State University (SDSU), we mapped a probability-of-enrolment curve for SDSU students, consistent with demand theory. A quasi-demand curve was created from the conditional-logit model. This study shows that along with the price of tuition fees, distance from home, availability of majors, and…

  16. State Dream Acts: The Effect of In-State Resident Tuition Policies and Undocumented Latino Students

    Science.gov (United States)

    Flores, Stella M.

    2010-01-01

    This study examines the effect of in-state resident tuition legislation across the United States on the college enrollment odds of individuals likely to be undocumented Latino immigrants. The study employs a differences-indifferences strategy using data from the Current Population Survey's Merged Outgoing Rotation Groups. Foreign-born noncitizen…

  17. The Impact of Tuition Fees and Support on University Participation in the UK. CEE DP 126

    Science.gov (United States)

    Dearden, Lorraine; Fitzsimons, Emla; Wyness, Gill

    2011-01-01

    Understanding how policy can affect university education is important for understanding how governments can promote human capital accumulation. This paper exploits historic changes to university funding policies in the UK to estimate the impact of tuition fees and maintenance grants on university participation. Previous work on this, which largely…

  18. Lottery Tuition Assistance as a Predictor of Retention at a Public Two-Year College

    Science.gov (United States)

    Welch, Joel Darby

    2014-01-01

    This study considered whether unmet financial need served as a predictor of retention and how the addition of lottery tuition assistance (LTA) to a financial aid package reduced unmet financial need. Retention was defined as a student who started in Fall, 2008 and returned in Fall, 2009.The two-year college, Greenville Technical College,…

  19. Tuition and Fees in the West 2011-12. Policy Insights

    Science.gov (United States)

    Prescott, Brian T.

    2012-01-01

    This issue of "Policy Insights" reviews the results from an annual survey, conducted by the Western Interstate Commission for Higher Education (WICHE), of tuition and fees at public colleges and universities in the WICHE region (which includes Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, North…

  20. Tuition and Fees in the West 2010-11. Policy Insights

    Science.gov (United States)

    Van Horn, Brandi

    2011-01-01

    This issue of "Policy Insights" reviews the results from an annual survey, conducted by the Western Interstate Commission for Higher Education (WICHE), of tuition and fees at public colleges and universities in the WICHE region (which includes Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, North…

  1. 1:1 Online Tuition--A Review of the Literature from a Pedagogical Perspective

    Science.gov (United States)

    Jopling, M.

    2012-01-01

    This paper outlines the findings of a review that examined the literature around current practice in one-to-one online tuition in schools and higher education. It summarizes the purposes, contexts, scope, and methods of 17 core studies identified through a systematic literature search. It then uses a conceptual framework focusing on pedagogical…

  2. The Incidence of the Tuition-Free High School Program in Japan

    Science.gov (United States)

    Hori, Masahiro; Shimizutani, Satoshi

    2018-01-01

    This paper examines the effect of a tuition-free high school program launched in FY2010 in Japan on the high school enrollment rate and household spending. We have some interesting findings. First, the program contributed to improvement in the high school enrollment rate for poorer households. Second, the program stimulated household spending…

  3. Hope, Opportunity, and Access: The In-State Tuition Debate in North Carolina

    Science.gov (United States)

    Sanders, Marla S.

    2010-01-01

    This qualitative case study explores the political debate that surrounded North Carolina's House Bill 1183, also known as Access to Higher Education and A Better Economic Future. This bill would have made undocumented students eligible for in-state tuition at North Carolina's colleges and universities. This article discusses the political debate,…

  4. One-to-One Tuition in a Conservatoire: The Perceptions of Instrumental and Vocal Teachers

    Science.gov (United States)

    Gaunt, Helena

    2008-01-01

    One-to-one instrumental/vocal tuition forms a core part of the professional education offered to undergraduate and postgraduate music students in a conservatoire. However, whilst anecdotal evidence is plentiful, there is little research underpinning its practices. This article provides an analysis of the perceptions of 20 principal study teachers…

  5. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

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

  6. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

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

  7. Evolving paradigm for fab revenue optimization

    Science.gov (United States)

    Akella, Ramakrishna; Fridgeirsdottir, Kristin; Skumanich, Andrew

    2002-07-01

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

  8. Automating claims management improves revenue cycle.

    Science.gov (United States)

    Nivison, Matthew

    2008-02-01

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

  9. Revenue Management: New Features and Models

    NARCIS (Netherlands)

    K. Pak

    2005-01-01

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

  10. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

    This study investigated how agricultural policy reforms, including market liberalization and market deregulation, have influenced gross revenue risk of Swiss dairy producers using farm-level panel data between 1990 and 2009. Based on detrended data, variance decomposition was applied to assess how

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

    African Journals Online (AJOL)

    user

    2013-07-07

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

  12. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

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

  13. 26 CFR 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Degaspari, John

    2011-05-01

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

  15. The student and the ovum: The lack of autonomy and informed consent in trading genes for tuition

    OpenAIRE

    Papadimos Alexa T; Papadimos Thomas J

    2004-01-01

    Abstract Rising tuition costs have forced university students to become creative in finding ways to fund their education. Some female university students have decided that ova donation may be an acceptable alternative in which to pay for their tuition. This alternative presents itself because of the insufficient number of ova available for assisted reproduction and emerging stem cell technologies. Young female university students are encouraged by Internet sources and respectable electronic a...

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

    OpenAIRE

    Wang, Xuan Lorna

    2012-01-01

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

  17. Who Subsidizes Whom? An Analysis of Educational Costs and Revenues

    Science.gov (United States)

    Gillen, Andrew; Denhart, Matthew; Robe, Jonathan

    2011-01-01

    Conventional wisdom holds that colleges and universities heavily subsidize their students. This assertion seems correct, given that total spending per student is almost always in excess of per student tuition payments. However, as the authors show in this report, the conventional wisdom is wrong because it inappropriately compares only one revenue…

  18. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

    Science.gov (United States)

    Lawston, Patricia M.; Parker, Michael T.

    2018-01-01

    Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend. PMID:29487740

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

    Science.gov (United States)

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

    2015-02-01

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

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

    Science.gov (United States)

    Malewski, Jerzy

    2016-10-01

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

  1. Revenue Models for Advanced Traveler Information Systems

    OpenAIRE

    Yim, Y. B.

    2001-01-01

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

  2. A comparative analysis of armed forces and private sector tuition assistance programs

    OpenAIRE

    Turner, Carl R., II

    1995-01-01

    Approved for public release; distribution is unlimited This thesis compares Navy's Tuition Assistance (TA) program with those of the other services and private corporations and identifies some significant differences. It examines each organization's policy guidelines regarding benefit levels, courses and programs funded, restrictions and obligations, and requirements for individuals and institutions to be eligible for reimbursement Usage rates and costs of the Navy, Marine Corps, Army and ...

  3. Survey of the North Carolina National Guard on Tuition Assistance Programs

    Science.gov (United States)

    1975-11-01

    not go r l&% z of the amount. Analysis of the corresponding question on the South Dakota study (#19) indicated a significant difference between caeer ...Police," Urbhn Affairs Q•urterly, 101 197 (Dec., 1974). "Federal T’:ndes State Student Incentiva Grants," Ametrican Education, 10,06 (Oct., 1974...Free tuition at state supported schools 139 (8) 28 (3) .167 71 47. What would be your second choice response to the question atove? Increased drill

  4. Selecting technology to rev up your revenue cycle.

    Science.gov (United States)

    Pillittere, Scott A

    2006-02-01

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

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

    National Research Council Canada - National Science Library

    Gary Berchowitz; Simon Whitehead

    2014-01-01

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

  6. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Science.gov (United States)

    2010-10-01

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

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

    OpenAIRE

    Nitai C. Nag

    1999-01-01

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

  8. Technology revenue management system for customer groups in hotels

    OpenAIRE

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

    2010-01-01

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

  9. Econometric Models for the Analysis of Tax Revenues

    Directory of Open Access Journals (Sweden)

    Oana-Valentina CERCELARU

    2015-09-01

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

  10. Econometric Models for the Analysis of Tax Revenues

    OpenAIRE

    Oana-Valentina CERCELARU

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Qazi Muhammad Adnan HYE

    2010-07-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

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

    African Journals Online (AJOL)

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

  14. Identifying and Mitigating Sources of School Revenue Erosion

    Science.gov (United States)

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

    2009-01-01

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

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

    African Journals Online (AJOL)

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

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

    National Research Council Canada - National Science Library

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

    2009-01-01

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

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Mencinger Jože

    2015-09-01

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

  19. Poverty and Share Revenue in the Cameroon Cocoa Zone

    Directory of Open Access Journals (Sweden)

    Folefack, DP.

    2010-01-01

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

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

    Science.gov (United States)

    2010-04-01

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

  1. NA-NET numerical analysis net

    Energy Technology Data Exchange (ETDEWEB)

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

    1991-12-01

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

  2. NA-NET numerical analysis net

    Energy Technology Data Exchange (ETDEWEB)

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

    1991-12-01

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

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

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2016-01-01

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

  4. Assessing the Value of Non-Resident Tuition Policies in the Face of State Workforce Development Needs: A Minnesota Perspective. AIR 2002 Forum Paper.

    Science.gov (United States)

    Opatz, Joseph P.

    This paper analyzes the economic costs and benefits of Minnesota's nonresident tuition policies and tuition reciprocity agreements to the state. It also assesses the effects that modifications to these policies and agreements would have on migration patterns and the costs and benefits arising from such modifications. The methods used, such as…

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

    NARCIS (Netherlands)

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

    2012-01-01

    Background: We evaluated national rotavirus (RV) immunization programme costs to estimate how resulting changes in morbidity and mortality will influence government fiscal accounts over time. The assumption was that increased childhood survival in vaccinated cohorts leads to increased numbers of

  6. Tuition and Mandatory Charges at Maryland Public Institutions of Higher Education. A Report to the Joint Chairmen of the Senate Budget and Taxation Committee and House Appropriations Committee, 1982 Session.

    Science.gov (United States)

    McKeown, Mary

    Information on tuition and fee charges at Maryland public colleges and universities since funding year (FY) 1973 and the results of a survey on other states' tuition policies are presented. In addition, current Maryland practice is examined and compared with those other states. In Maryland's public 4-year institutions, tuition and mandatory…

  7. [Tuition in palliative medicine. Does it have an impact on future physicians' attitudes toward active euthanasia?].

    Science.gov (United States)

    Clemens, K E; Jaspers, B; Klein, E; Klaschik, E

    2008-08-01

    The aim of this study was to examine the attitude of medical students with or without tuition in palliative medicine towards active euthanasia and whether this changes during the course of the study period. A questionnaire was developed with 13 items (focus groups, preliminary tests) which takes knowledge and attitude into consideration. Students in the 2nd (2CS) and 6th (6CS) clinical semesters at 2 universities with (U1) and without (U2) palliative medicine as a compulsory subject were included. The initial approval rate for active euthanasia was high for students in 2CS at both universities (U1 and U2), remained stable for U2 and sank clearly for U1. At U1 the number of students who would consider active euthanasia for themselves was greatly reduced but only slightly for U2. Of all the students, 40.9% of U2 and 22.5% of U1 were of the opinion that they could practice active euthanasia on patients. The majority admitted to being frightened to have responsibility for incurable patients. Of the students in 6CS, only 12.2% from U1 and 7.1% from U2 considered themselves sufficiently prepared to be responsible for terminally ill patients. The results of this questionnaire demonstrated a clear influence of tuition in palliative medicine on the rejection attitude of students towards active euthanasia, however, the attitude proactive euthanasia was still high. The results indicate that tuition in palliative medicine must be modified and substantially intensified.

  8. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Science.gov (United States)

    2010-04-01

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

  9. Fuzzy net present value for engineering analysis

    Directory of Open Access Journals (Sweden)

    Ali Nazeri

    2012-10-01

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

  10. Net Ecosystem Carbon Flux

    Data.gov (United States)

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

  11. Tariffs Ranking in Mixed Oligopoly with Revenue Constraint

    Directory of Open Access Journals (Sweden)

    Leonard F. S. Wang

    2011-01-01

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

  12. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Science.gov (United States)

    2010-04-01

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

  13. More realistic estimates of revenue changes from tax cuts

    OpenAIRE

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

    2008-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-07-01

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

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

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

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

  17. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

    This paper examines how revenues from a natural resource interact with growth and welfare in an overlapping generations model with altruism. The revenues are allocated between public productive services and direct transfers to members of society by spending policies. We analyze how these policies...... and in spending policies may be part of the reason why natural resources seem to affect economic performance across nations differently......This paper examines how revenues from a natural resource interact with growth and welfare in an overlapping generations model with altruism. The revenues are allocated between public productive services and direct transfers to members of society by spending policies. We analyze how these policies...

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

    Science.gov (United States)

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

    2016-05-01

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

  19. Professional Enterprise NET

    CERN Document Server

    Arking, Jon

    2010-01-01

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

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

    Science.gov (United States)

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

    2012-08-01

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

  1. Optimizing revenue at a cosmetic surgery centre

    Science.gov (United States)

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

    2011-01-01

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

  2. The Impact of "Tuition-Paying" Policy on Retention and Graduation Rates at the University of Ghana

    Science.gov (United States)

    Atuahene, Francis

    2013-01-01

    African universities over the past decade have developed new modes of financial mobilization in search for fiscal solutions to the declining public support for higher education. The creation of the "tuition-paying" ("dual track" or "fee-paying") admission track policy, a variant of cost sharing, is one of such…

  3. Tuition & Required Fees. New Jersey Colleges & Universities: 1977-78 Through 1983-84. ORM Volume 4: Brief Number 1.

    Science.gov (United States)

    Delehanty, Kathleen

    1983-01-01

    Recent historical trends (1977-1978 through 1983-1984) in tuition and required fee charges in New Jersey colleges and universities are presented. Differences among New Jersey collegiate sectors and among different types of students (full- and part-time, undergraduate and graduate, resident and nonresident) are analyzed in terms of dollar and…

  4. In My Own Time: Tuition Fees, Class Time and Student Effort in Non-Formal (Or Continuing) Education

    Science.gov (United States)

    Bolli, Thomas; Johnes, Geraint

    2015-01-01

    We develop and empirically test a model which examines the impact of changes in class time and tuition fees on student effort in the form of private study. The data come from the European Union's Adult Education Survey, conducted over the period 2005-2008. We find, in line with theoretical predictions, that the time students devote to private…

  5. The Effect of Tuition and Opportunity Cost on the Pursuit and Completion of a Graduate Management Degree

    Science.gov (United States)

    Montgomery, Mark; Powell, Irene

    2006-01-01

    In this study, the authors used multivariate statistical analysis to examine the impact of cost on the likelihood that a person will both enroll in and complete a Master of Business Administration (MBA) program. They considered both the "explicit" cost of paying tuition and the "implicit" cost, or opportunity cost, of earnings foregone while in…

  6. Determinants of Participation and Expenditure Patterns of Private Tuition Received by Primary School Students in Penang, Malaysia: An Exploratory Study

    Science.gov (United States)

    Jelani, Juliana; Tan, Andrew K. G.

    2012-01-01

    In this exploratory study, the censored Tobit model is applied on primary data collected amongst parents of primary school students in Penang, Malaysia to examine the determinants of participation and expenditures on private tuition (PT). Results of the marginal effects indicate that socio-demographic characteristics--ethnicity, household income,…

  7. Undocumented Immigrants and State Higher Education Policy: The Politics of In-State Tuition Eligibility in Texas and Arizona

    Science.gov (United States)

    Dougherty, Kevin J.; Nienhusser, H. Kenny; Vega, Blanca E.

    2010-01-01

    Every year about 65,000 undocumented students graduate from U.S. high schools. A major obstacle to their attending college is not being eligible for in-state tuition. Today, nine states permit it while four prohibit it. Even if the federal DREAM Act passes, state policy decisions will continue to strongly shape college opportunities for…

  8. Understanding the One-to-One Relationship in Instrumental/Vocal Tuition in Higher Education: Comparing Student and Teacher Perceptions

    Science.gov (United States)

    Gaunt, Helena

    2011-01-01

    The power of one-to-one tuition in Higher Music Education is evidenced by its continuing place at the heart of conservatoire education. The need to examine this student-teacher relationship more closely has been emphasised in the last decades by increasing understanding of processes of student learning in Higher Education as a whole, and in…

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

    African Journals Online (AJOL)

    gold

    2012-07-26

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

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

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

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

  11. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  16. 5 KPIs that require revenue cycle managers' attention.

    Science.gov (United States)

    Saharia, Devendra

    2014-09-01

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

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

    Science.gov (United States)

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

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

  18. WaveNet

    Science.gov (United States)

    2015-10-30

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

  19. Effects of Private Tuition on the Academic Achievement of Secondary School Students in Subject of Mathematics in Kohat Division, Pakistan

    Directory of Open Access Journals (Sweden)

    Qaiser Suleman

    2014-02-01

    Full Text Available Research reveals that private or home tuition after school time plays a crucial role in strengthening and improving student’s academic achievement. The purpose of the study was to explore the effects of private tuition on the academic achievement of students in subject of mathematics at secondary school level. All the students at secondary school level in Kohat Division (Pakistan constituted the population of the study. The study was delimited to the students of Government High School Ahmadi Banda Karak only. Fifty students of class 09 were selected as sample of the study. Sample students were divided into two groups i.e. control group and experimental group by equating them on the basis of their previous knowledge in subject of mathematics as determined through a pre-test. Each group was composed of 25 students. Students of the experimental group were engaged in tuition for two hours after school time. The study was experimental in nature therefore, “The pre-test-post-test Equivalent Groups Design” was used for the collection of data. Statistical tools i.e. the mean, standard deviation and differences of means were computed for each group. Significance of difference between the mean scores of both the experimental and control groups on the variable of pre-test and post test scores was tested at 0.05 levels by applying t-test. After statistical analysis of the data, the researchers concluded that there is significant positive effect of private tuition on the academic achievement of students in subject of mathematics at secondary school level. Based on the findings, it was recommended that parents should arrange private tuition for their children to move up their achievement level in subject of mathematics.

  20. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt

    1991-01-01

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

  1. 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...

  2. 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

  3. Annotating Coloured Petri Nets

    DEFF Research Database (Denmark)

    Lindstrøm, Bo; Wells, Lisa Marie

    2002-01-01

    -net. An example of such auxiliary information is a counter which is associated with a token to be able to do performance analysis. Modifying colour sets and arc inscriptions in a CP-net to support a specific use may lead to creation of several slightly different CP-nets – only to support the different uses...... a method which makes it possible to associate auxiliary information, called annotations, with tokens without modifying the colour sets of the CP-net. Annotations are pieces of information that are not essential for determining the behaviour of the system being modelled, but are rather added to support...

  4. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

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

  5. Net zero water

    CSIR Research Space (South Africa)

    Lindeque, M

    2013-01-01

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

  6. SolNet

    DEFF Research Database (Denmark)

    Jordan, Ulrike; Vajen, Klaus; Bales, Chris

    2014-01-01

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

  7. Kunstige neurale net

    DEFF Research Database (Denmark)

    Hørning, Annette

    1994-01-01

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

  8. 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...

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

    Directory of Open Access Journals (Sweden)

    Kore M.A. Guei

    2017-10-01

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

  10. 47 CFR 32.5100 - Long distance message revenue.

    Science.gov (United States)

    2010-10-01

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

  11. Estimated revenues of VAT and fuel tax on aviation

    Energy Technology Data Exchange (ETDEWEB)

    Korteland, M.; Faber, J.

    2013-07-15

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

  12. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

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

  13. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

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

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

    National Research Council Canada - National Science Library

    Mutiara Nur Hafidiyah; Irwan Trinugroho

    2016-01-01

    This paper examines the effect of revenue diversification on bank performance and bank risk by studying 101 conventional commercial banks in Indonesia over the period of 2010-2014 resulting in 505 observations...

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

    Science.gov (United States)

    2012-09-01

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

  16. 76 Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    User

    2010-10-17

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

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

    Data.gov (United States)

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

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

    National Research Council Canada - National Science Library

    Sarvar Gurbanov; Jeffrey B Nugent; Jeyhun Mikayilov

    2017-01-01

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

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

    Science.gov (United States)

    2012-11-01

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

  20. Pro NET Best Practices

    CERN Document Server

    Ritchie, Stephen D

    2011-01-01

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

  1. Getting to Net Zero

    Energy Technology Data Exchange (ETDEWEB)

    2016-09-01

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

  2. Instant Lucene.NET

    CERN Document Server

    Heydt, Michael

    2013-01-01

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

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

    Science.gov (United States)

    Myers, Jeffrey H

    2015-11-01

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

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

    OpenAIRE

    Tony Bailetti

    2010-01-01

    This article examines a new approach to grow the revenue of small technology companies and technology startups. We name this new approach the business ecosystem approach. The article is organized into five sections. The first section provides a blueprint to grow revenue and an inventory of growth formulas that top management teams of small technology companies and founders of startups find useful. The second section briefly defines business ecosystems, keystones and platforms. The third secti...

  5. Potential revenues from a new day-use fee

    Science.gov (United States)

    Stephen D. Reiling; Hsiang-tai Cheng

    1995-01-01

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

  6. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Science.gov (United States)

    2010-04-01

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

  7. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2015-01-01

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

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

    Science.gov (United States)

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

    2012-12-01

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

  9. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Irfan Javaid Attari

    2014-10-01

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

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

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2010-05-01

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

  11. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

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

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

    OpenAIRE

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

    2008-01-01

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

  13. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Science.gov (United States)

    2010-04-01

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

  14. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Science.gov (United States)

    2010-04-01

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

  15. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Science.gov (United States)

    2010-04-01

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

  16. 47 CFR 32.7910 - Income effect of jurisdictional ratemaking differences-net.

    Science.gov (United States)

    2010-10-01

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

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

    NARCIS (Netherlands)

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

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

  19. Net Zero Energy Buildings

    DEFF Research Database (Denmark)

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

    2010-01-01

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

  20. PhysioNet

    Data.gov (United States)

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

  1. 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...

  2. How states can reduce the dropout rate for undocumented immigrant youth: the effects of in-state resident tuition policies.

    Science.gov (United States)

    Potochnick, Stephanie

    2014-05-01

    As of December 2011, 13 states have adopted an in-state resident tuition (IRT) policy that provides in-state tuition to undocumented immigrants and several other states are considering similar legislation. While previous research focuses on how IRT policies affect college entry and attainment, this study examines the effect these policies have on high school dropout behavior. Using the Current Population Survey (CPS) and difference-in-difference models, this paper examines whether IRT policies reduce the likelihood of dropping out of high school for Mexican foreign-born non-citizens (FBNC), a proxy for undocumented youth. The policy is estimated to cause an eight percentage point reduction in the proportion that drops out of high school. The paper develops an integrated framework that combines human capital theory with segmented assimilation theory to provide insight into how IRT policies influence student motivation and educational attainment at the high school level. Copyright © 2014 Elsevier Inc. All rights reserved.

  3. TideNet

    Science.gov (United States)

    2015-10-30

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

  4. Building Neural Net Software

    OpenAIRE

    Neto, João Pedro; Costa, José Félix

    1999-01-01

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

  5. Interaction Nets in Russian

    OpenAIRE

    Salikhmetov, Anton

    2013-01-01

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

  6. Programming NET 35

    CERN Document Server

    Liberty, Jesse

    2009-01-01

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

  7. The Effect of Tuition Fees on Student Enrollment and Location Choice – Interregional Migration, Border Effects and Gender Differences

    DEFF Research Database (Denmark)

    Alecke, Björn; Burgard, Claudia; Mitze, Timo

    analysis, we use the variation over time and across regions in this institutional change in order to isolate the causal effect of tuition fees on student enrollment and migration. Controlling for a range of regional- and university-specific effects, our results from Difference-in-Differences estimations...... state. Controlling for these border effects, the relocating trend in long-distance migration of university freshmen does not show any particular gender differences....

  8. The Effect of Tuition Fees on Student Enrollment and Location Choice: Interregional Migration, Border Effects and Gender Differences

    DEFF Research Database (Denmark)

    Alecke, Bjoern; Burgard, Claudia; Mitze, Timo

    analysis, we use the variation over time and across regions in this institutional change in order to isolate the causal effect of tuition fees on student enrollment and migration. Controlling for a range of regional- and university-specific effects, our results from Difference-in-Differences estimations...... state. Controlling for these border effects, the relocating trend in long-distance migration of university freshmen does not show any particular gender differences....

  9. The student and the ovum: The lack of autonomy and informed consent in trading genes for tuition

    Science.gov (United States)

    Papadimos, Thomas J; Papadimos, Alexa T

    2004-01-01

    Rising tuition costs have forced university students to become creative in finding ways to fund their education. Some female university students have decided that ova donation may be an acceptable alternative in which to pay for their tuition. This alternative presents itself because of the insufficient number of ova available for assisted reproduction and emerging stem cell technologies. Young female university students are encouraged by Internet sources and respectable electronic and print media to donate their ova in the cause of assisted reproduction for monetary compensation. While university students generally exhibit autonomy, the constraining influence of their financial predicament compromises the elements of informed consent (voluntariness, competence, capacity, understanding, and disclosure) as to their making an autonomous decision in regard to egg donation. Thus, any moral possibility of giving informed consent is negated. Informed consent can only occur through autonomy. A female university student in need of financial resources to pay for her education cannot make an autonomous choice to trade her genes for tuition. Donated ova are not only needed for assisted reproduction, but for stem cell technologies. While the long-term health of women who donate their ova is of concern (a potential risk of cancer after long term use of ovulation induction), of equal concern is the possibility of a growth in the trade of ova targeting third world and Eastern European women where the precedence for autonomy and informed consent is not well established. PMID:15248892

  10. The student and the ovum: The lack of autonomy and informed consent in trading genes for tuition

    Directory of Open Access Journals (Sweden)

    Papadimos Alexa T

    2004-07-01

    Full Text Available Abstract Rising tuition costs have forced university students to become creative in finding ways to fund their education. Some female university students have decided that ova donation may be an acceptable alternative in which to pay for their tuition. This alternative presents itself because of the insufficient number of ova available for assisted reproduction and emerging stem cell technologies. Young female university students are encouraged by Internet sources and respectable electronic and print media to donate their ova in the cause of assisted reproduction for monetary compensation. While university students generally exhibit autonomy, the constraining influence of their financial predicament compromises the elements of informed consent (voluntariness, competence, capacity, understanding, and disclosure as to their making an autonomous decision in regard to egg donation. Thus, any moral possibility of giving informed consent is negated. Informed consent can only occur through autonomy. A female university student in need of financial resources to pay for her education cannot make an autonomous choice to trade her genes for tuition. Donated ova are not only needed for assisted reproduction, but for stem cell technologies. While the long-term health of women who donate their ova is of concern (a potential risk of cancer after long term use of ovulation induction, of equal concern is the possibility of a growth in the trade of ova targeting third world and Eastern European women where the precedence for autonomy and informed consent is not well established.

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

    Directory of Open Access Journals (Sweden)

    Veličković Maja R.

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Konukcu-Önal Debi

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

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

  14. Pollution taxation and revenue recycling under monopoly unions

    Energy Technology Data Exchange (ETDEWEB)

    Strand, J.

    1996-04-01

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

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

    Science.gov (United States)

    Giannangelo, Kathy; Fenton, Susan

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

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

  17. La plataforma .NET

    OpenAIRE

    Fornas Estrada, Miquel

    2008-01-01

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

  18. Biological Petri Nets

    CERN Document Server

    Wingender, E

    2011-01-01

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

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

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

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

  20. 26 CFR 301.6223(e)-1 - Effect of Internal Revenue Service's failure to provide notice.

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Jonathan C Dunn; Andreas Billmeier; Bert van Selm

    2004-01-01

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

  2. Trade Liberalization and Trade Tax Revenues in African Countries

    OpenAIRE

    Longoni, E

    2009-01-01

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

  3. CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mutiara Nur Hafidiyah

    2016-12-01

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

  5. Petri Nets-Applications

    Indian Academy of Sciences (India)

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

  6. Safety nets or straitjackets?

    DEFF Research Database (Denmark)

    Ilsøe, Anna

    2012-01-01

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

  7. Coloured Petri Nets

    CERN Document Server

    Jensen, Kurt

    2009-01-01

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

  8. Boom Booom Net Radio

    DEFF Research Database (Denmark)

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

    1999-01-01

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

  9. Game Theory .net.

    Science.gov (United States)

    Shor, Mikhael

    2003-01-01

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

  10. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt; Kristensen, Lars Michael

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

  11. A Study of Teacher Stereotypes: How Do Tuition-Free Teacher Candidates and General Undergraduates Think about Middle School and University Teachers in China?

    Science.gov (United States)

    Zuo, Youxia; Zhao, Yufang; Peng, Chunhua; Chen, Youguo

    2017-01-01

    A tuition-free teacher candidate is an undergraduate who receives tuition-free teacher education and must work as a teacher in a middle school after their graduation. Tuition-free candidates are of the focus of many researchers; however, no study reports how tuition-free teacher candidates think about teachers. The present study explored stereotypes about middle school and university teachers held by teacher candidates. Specifically, we looked for the differences between the stereotypes held by the teacher candidates and general undergraduates. This study attempted to provide a potential tool to predict the actual willingness of teacher candidates to work as middle school teachers. University and middle school teachers were evaluated using descriptive phrases or words on a five-point Likert scale by 116 tuition-free teacher candidates and 155 general undergraduates. Exploratory factor analyses revealed a three-factor stereotype model including occupational cognition, occupational personality, and occupational emotion. Compared with general undergraduates, teacher candidates held more positive occupational personality and emotions toward middle school teachers; they held more negative occupational emotions toward university teachers. Further, the undergraduates' willingness to be middle school teachers positively correlated with positive occupational emotions and negatively correlated with negative occupational personality and emotions toward middle school teachers. This supported previous studies that individuals' professional willingness were influenced by their stereotypes about professions.

  12. A Study of Teacher Stereotypes: How Do Tuition-Free Teacher Candidates and General Undergraduates Think about Middle School and University Teachers in China?

    Science.gov (United States)

    Zuo, Youxia; Zhao, Yufang; Peng, Chunhua; Chen, Youguo

    2017-01-01

    A tuition-free teacher candidate is an undergraduate who receives tuition-free teacher education and must work as a teacher in a middle school after their graduation. Tuition-free candidates are of the focus of many researchers; however, no study reports how tuition-free teacher candidates think about teachers. The present study explored stereotypes about middle school and university teachers held by teacher candidates. Specifically, we looked for the differences between the stereotypes held by the teacher candidates and general undergraduates. This study attempted to provide a potential tool to predict the actual willingness of teacher candidates to work as middle school teachers. University and middle school teachers were evaluated using descriptive phrases or words on a five-point Likert scale by 116 tuition-free teacher candidates and 155 general undergraduates. Exploratory factor analyses revealed a three-factor stereotype model including occupational cognition, occupational personality, and occupational emotion. Compared with general undergraduates, teacher candidates held more positive occupational personality and emotions toward middle school teachers; they held more negative occupational emotions toward university teachers. Further, the undergraduates' willingness to be middle school teachers positively correlated with positive occupational emotions and negatively correlated with negative occupational personality and emotions toward middle school teachers. This supported previous studies that individuals' professional willingness were influenced by their stereotypes about professions. PMID:28469587

  13. A Polychoric Correlation to Identify the Principle Component in Classifying Single Tuition Fee Capabilities on the Students Socio-Economic Database

    Science.gov (United States)

    Yustanti, W.; Anistyasari, Y.

    2018-01-01

    The government has issued the regulation number 55 of 2013 about the enactment of a single tuition fee based on the socio-economic conditions of each student. All public universities are required to implement this policy. Therefore, each university needs to create a formulation that can be used to categorize a student into which cost group. The results of the data collection found that the parameters used to determine the classification of tuition fees between one universities with another are different. In this research, taken a sampling of student data at one public university which is using 43 predictor variables and 8 categories of single tuition. The sample data used are socioeconomic data of students of 2016 and 2017 classes received through public university entrance selections. The results of this study reveal that from 43 variables, there are 16 variables which are the most significant in influencing single tuition category with goodness-of-fit index is 0.866. This value means that the proposed model can indicate student’s ability to pay the tuition fee.

  14. A Revenue Maximization Approach for Provisioning Services in Clouds

    Directory of Open Access Journals (Sweden)

    Li Pan

    2015-01-01

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

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

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

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

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

    Thoss, Andreas F.

    2017-02-01

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

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  19. Revenue generation strategies in sub-Saharan African universities

    NARCIS (Netherlands)

    Gebreyes, F.M.

    2015-01-01

    Financial sustainability is one of the key challenges for public universities in both developed and developing countries. Using a resource dependence approach, this study explores the issue of revenue generation in Sub-Saharan African universities. It analyses the diversification strategies that

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

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

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

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

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  7. 441 Assessment of Revenue Generation Avenues in Ecotourism ...

    African Journals Online (AJOL)

    Nekky Umera

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

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

    Science.gov (United States)

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

    2016-09-07

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

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

    NARCIS (Netherlands)

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

    2007-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

    We examined the influence of financial system activities on tax revenue collection in Nigeria for the period of 1981-2014. After given consideration for the period of banking crisis with the employment of ARDL/ Bound test, causality test, variance decomposition and impulse response techniques, our analysis showed that ...

  12. Food Safety Nets:

    OpenAIRE

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

    2013-01-01

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

  13. Net technical assessment

    OpenAIRE

    Wegmann, David G.

    1989-01-01

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

  14. Using WordNet for Building WordNets

    CERN Document Server

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

    1998-01-01

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

  15. 34 CFR 668.28 - Non-title IV revenue (90/10).

    Science.gov (United States)

    2010-07-01

    ... arrangement with a Federal, State, or local government agency for the purpose of providing job training to low... institution in the form of monetary aid or tuition discount and based on the academic achievement or financial... payments due). The resulting amount is used for variable “R” in each period “t”, for each group of loans...

  16. Proof nets for lingusitic analysis

    NARCIS (Netherlands)

    Moot, R.C.A.

    2002-01-01

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

  17. Teaching Tennis for Net Success.

    Science.gov (United States)

    Young, Bryce

    1989-01-01

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

  18. Net4Care Ecosystem Website

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  19. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ...This document withdraws a notice of proposed rulemaking, published in the Federal Register on October 15, 2009, that proposed amendments to title 19 of the Code of Federal Regulations to: preclude the filing of a substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax under any provision of the Internal Revenue Code; and add a basic importation and entry bond condition to foster compliance with the amended drawback provision. The notice is being withdrawn to permit further consideration of the relevant issues involved in the proposed rulemaking.

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

    Science.gov (United States)

    DePolo, R; Pingle, M

    1997-01-01

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

  1. Master Robotic Net

    Directory of Open Access Journals (Sweden)

    Vladimir Lipunov

    2010-01-01

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

  2. Art/Net/Work

    DEFF Research Database (Denmark)

    Andersen, Christian Ulrik; Lindstrøm, Hanne

    2006-01-01

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

  3. Operating revenue changes in a demutualized stock exchange

    Directory of Open Access Journals (Sweden)

    Mohamed Hesham Abdel-Hafez

    2015-03-01

    Full Text Available Stock exchanges were traditionally run as cooperative venues. The globalization, the development of technology, and the increase of competition among stock exchanges forced these venues to change their structure and adopt a new one-demutualization- that can be a lifeline in facing these environmental changes in regards to stock exchanges. This new trend enables the exchange to expand their activities and supply the market with new products and services, therefore enhancing the value of the exchange itself. The main sources of revenue for traditional exchanges have been listing fees, transaction fees, membership fees and the sale of information services such as market data, quotations, and trade data. Due to the environmental changes the stock exchanges' services are now executed electronically, and in turn, this has led to an increase in the competition among exchanges. Furthermore, this increased competition has led to the re-adjustment of the regulation structure which gradually erodes the sources of revenues provided by the conventional stock exchanges. The paper divided the research plan into two sections: the first section is to highlight the concept of demutualization process; the phases of demutualization, the factors that push the stock exchanges to demutualize and the benefits of demutualization. The second section was based on statistical comparative analysis of the stock exchanges' revenues prior and after demutualization. The researcher used the regression analysis tool on seven demutualized stock exchanges during the period from 1997-2012. The paper aims to prove that demutualization has a positive effect on the revenues of the stock exchange, thus it enhances the value of the exchange.

  4. Applying Revenue Management to the Reverse Supply Chain

    OpenAIRE

    Ferguson, Mark; Fleischmann, Moritz; Souza, Gilvan

    2008-01-01

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

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

    OpenAIRE

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

    2016-01-01

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

  6. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2017-01-01

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

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

    Science.gov (United States)

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

    2017-12-20

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

  8. Re-conceptualizing mother tongue tuition of Estonian abroad as a transnational phenomenon

    Directory of Open Access Journals (Sweden)

    Maarja Siiner

    2017-05-01

    Full Text Available The governmental initiative called the Compatriots Programme, which supports language tuition in Estonian schools and societies abroad, reveals an increased interest in developing intergenerational language transmission in the growing Estonian diaspora. This transnational language political activity signals a new era in language policy, where nation states are increasingly decentralized by migration. The evaluation of the program furthermore reveals that organizing such schools requires a willingness to take language political agency, typically conducted by well-educated and well-integrated resourceful transnational multilingual parents. The present article outlines the results of an ethnographic study of the process of establishing the Estonian School in Copenhagen. This step has demanded a change in the mindset still prevailing in Estonia that language political activities, such as planning language acquisition, are solely the responsibility of the state. Since the prevailing language ideology in Denmark is not favorable towards multilingualism in migrant languages, intergenerational language transmission furthermore presupposes a feeling of ownership of the language and high language self-esteem. "Hargmaise keelepoliitika sünd. Eesti keeleõppe korraldamise võimalikkusest välismaal Taani näitel" Hargmaisus, kasvav väljarändajate arv ja sellega ka eesti keele rääkijate hulk välismaal on jätnud oma jälje eesti keelepoliitikale. Kui varem uuriti peamiselt seda, kuidas eesti keel muukeelses kontekstis muutub, siis viimasel kümnendil on riik asunud aktiivselt toetama eesti keele jätkuvat kasutamist välismaal, rahastades rahvuskaaslaste programmi abil haridusprogramme. Kuid millised faktorid määravad selle, kas uus eestlaste põlvkond oskab ja tahab eesti keelt rääkida? Artikkel hindab etnograafilises ja sotsiolingvistilises võtmes Kopenhaagenis kolm aastat tegutsenud Eesti Kooli ja Lasteklubi näitel, millised on keelekasutust

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

    Science.gov (United States)

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

    2015-01-01

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

  10. NETS FOR PEACH PROTECTED CULTIVATION

    Directory of Open Access Journals (Sweden)

    Evelia Schettini

    2012-06-01

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

  11. 75 FR 21150 - Proposed Collection; Comment Request for Revenue Procedure 2006-50

    Science.gov (United States)

    2010-04-22

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

  12. Modely sieťového revenue manažmentu

    OpenAIRE

    Veselová, Erika

    2012-01-01

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

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

    OpenAIRE

    Wessely, Philip; Hofmann, Erik

    2014-01-01

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

  14. Looking Back, Going Forward: The Carnegie Commission Tuition Policy. The New Millennium Project on Higher Education Costs, Pricing, and Productivity Working Paper.

    Science.gov (United States)

    Wellman, Jane V.

    In thinking about the design of public policy for higher education finance, it may be instructive to look back at the evolution of finance policy and how it has worked over the last three decades of U.S. higher education. The vehicle for this exploration is the tuition policy framework developed by the Carnegie Commission on Higher Education…

  15. The tuition fee ‘shock’: Analysing the response of first-year students to a spatially discontinuous policy change in Germany

    DEFF Research Database (Denmark)

    Mitze, Timo Friedel; Burgard, Claudia; Alecke, Björn

    2015-01-01

    Using the introduction of tuition fees at German public universities as an exogenous shock, this paper investigates its causal impact on the enrolment and migration decision of high-school graduates. Specifically, we conduct a quasi-experimental analysis by exploiting the spatial and temporal...

  16. Tuition & Required Fees. New Jersey Colleges & Universities, 1977-78 Through 1982-83. ORM Volume 3: Brief Number 2. Data Brief Series.

    Science.gov (United States)

    New Jersey State Dept. of Higher Education, Trenton. Office of Research.

    Recent historical trends (1977-1978 through 1982-1983) in tuition and required fee charges in New Jersey college and universities are presented. Differences among New Jersey collegiate sectors and among different types of student types are analyzed in terms of dollar and percentage increases between the current and base years. The effect of the…

  17. Tuition & Required Fees. New Jersey Colleges & Universities: 1976-77 Through 1981-82. Data Brief Series. ORM Volume 2: Brief Number 1.

    Science.gov (United States)

    Delehanty, Kathleen C.; McDaniel, Walter A.

    Recent historical trends (1976-77 through 1981-82) in tuition and required fee charges in New Jersey colleges and universities are presented. Differences among New Jersey collegiate sectors and among different student types are analyzed in terms of dollar and percentage increases between the current and base years. The effect of the most recent…

  18. 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.

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

    Science.gov (United States)

    Busch, Douglas M.

    2012-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2017-05-01

    Tobacco taxation can ensure both tobacco consumption decline and revenue increase only if taxation is a key factor of tobacco affordability reduction. Otherwise, in years of economic recession consumption declines, but revenue does not increase; while in years of economic growth revenue increases, but consumption does not decline.

  1. 30 CFR 201.100 - Responsibilities of the Associate Director for Minerals Revenue Management.

    Science.gov (United States)

    2010-07-01

    ... Minerals Revenue Management. 201.100 Section 201.100 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT GENERAL Oil and Gas, Onshore § 201.100 Responsibilities of the Associate Director for Minerals Revenue Management. The Associate Director is responsible...

  2. 77 FR 13389 - Art Advisory Panel of the Commissioner of Internal Revenue

    Science.gov (United States)

    2012-03-06

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

  3. 5 CFR 2634.1002 - Role of the Internal Revenue Service.

    Science.gov (United States)

    2010-01-01

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

  4. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Science.gov (United States)

    2010-10-01

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

  5. 49 CFR 232.505 - Pre-revenue service acceptance testing plan.

    Science.gov (United States)

    2010-10-01

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

  6. 27 CFR 479.191 - Applicability of other provisions of internal revenue laws.

    Science.gov (United States)

    2010-04-01

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

  7. 47 CFR 54.805 - Zone and study area above benchmark revenues calculated by the Administrator.

    Science.gov (United States)

    2010-10-01

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

  8. 77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

    Science.gov (United States)

    2012-07-13

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

  9. 77 FR 65937 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2012-10-31

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

  10. 75 FR 21149 - Proposed Collection; Comment Request for Revenue Procedure 2006-54

    Science.gov (United States)

    2010-04-22

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

  11. 78 FR 40826 - Proposed Collection; Comment Request for Revenue Procedure 2006-54

    Science.gov (United States)

    2013-07-08

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

  12. Coloured Petri Nets

    DEFF Research Database (Denmark)

    Jensen, Kurt; Kristensen, Lars Michael

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

  13. Video-based instructions for surgical hand disinfection as a replacement for conventional tuition? A randomised, blind comparative study

    Directory of Open Access Journals (Sweden)

    Weber, Uwe

    2016-08-01

    Full Text Available Introduction: Various different learning methods are available for planning tuition regarding the introduction to surgical hand disinfection. These learning methods should help to organise and deal with this topic. The use of a video film is an alternative to conventional tuition due to the real presentation possibilities of practical demonstration. Objective: This study examines by way of comparison which form of communication is more effective for learning and applying surgical hand disinfection for medical students in their first year of studies: video-based instruction or conventional tuition. Methodology: A total of 50 first-year medical students were randomly allocated either to the “Conventional Instruction” (CI study group or to the “Video-based Instruction” (VI study group. The conventional instruction was carried out by an experienced nurse preceptor/nurse educator for the operating theatre who taught the preparatory measures and the actual procedure in a two-minute lesson. The second group watched a two-minute video sequence with identical content. Afterwards, both groups demonstrated practically the knowledge they had acquired at an individual practical test station. The quality (a of the preparation and (b of the procedure as well as (c the quality of the results was assessed by 6 blind experts using a check list. The acceptability of the respective teaching method was also asked about using a questionnaire.Results: The group performance did not differ either in the preparation (=-78, <0.44 or in the quality (=-99, <0.34. With respect to performance, it was possible to demonstrate a strong treatment effect. In the practical (=-3.33, <0.002, =0.943 and in the total score (=-2.65, <0.011, =0.751, the group with video-based instruction achieved a significantly better result. In response to the question as to which of the two learning methods they would prefer, the significant majority (60.4% of students stated video instruction

  14. The Dark Side of the Economy: A Comparative Analysis of the Islamic State's Revenue Streams

    Directory of Open Access Journals (Sweden)

    Wes H Cooper

    2017-02-01

    Full Text Available The Islamic State’s ambitious goals have led to the organization obtaining a large amount of costs. However, the Islamic State does not have adequate revenue streams to maintain these expenditures. This paper compares the Islamic State’s costs and revenue streams with two similar organizations, Hizballah and Al Qaeda. The comparison will explain that the Islamic State’s revenue streams are not as efficient and diversified as Hizballah and Al Qaeda’s revenue streams have historically been. As a result of inefficient and unvaried revenue streams, the Islamic State will be forced to structurally change.

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

    Directory of Open Access Journals (Sweden)

    Sreelata Jonnalagedda

    2011-03-01

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

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

    Directory of Open Access Journals (Sweden)

    V. S. Aćimović-Raspopović

    2011-06-01

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

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

    Science.gov (United States)

    Khadem, J; Frenkel, M; Do, C

    1996-05-01

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

  18. Investing EU ETS auction revenues into energy savings

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-05-15

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

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

    Directory of Open Access Journals (Sweden)

    Romualdas Ginevičius

    2014-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Owen Davies

    2015-07-01

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

  1. Linear Logic on Petri Nets

    DEFF Research Database (Denmark)

    Engberg, Uffe Henrik; Winskel, Glynn

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

  2. Reference Guide Microsoft.NET

    NARCIS (Netherlands)

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

    2003-01-01

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

  3. Net neutrality and audiovisual services

    NARCIS (Netherlands)

    van Eijk, N.; Nikoltchev, S.

    2011-01-01

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

  4. A Small Universal Petri Net

    Directory of Open Access Journals (Sweden)

    Dmitry A. Zaitsev

    2013-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Luis Mª Abadie

    2016-10-01

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

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

    Science.gov (United States)

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

    2013-05-01

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

  7. High-level Petri Nets

    DEFF Research Database (Denmark)

    High-level Petri nets are now widely used in both theoretical analysis and practical modelling of concurrent systems. The main reason for the success of this class of net models is that they make it possible to obtain much more succinct and manageable descriptions than can be obtained by means...... of low-level Petri nets - while, on the other hand, they still offer a wide range of analysis methods and tools. The step from low-level nets to high-level nets can be compared to the step from assembly languages to modern programming languages with an elaborated type concept. In low-level nets...... there is only one kind of token and this means that the state of a place is described by an integer (and in many cases even by a boolean). In high-level nets each token can carry a complex information/data - which, e.g., may describe the entire state of a process or a data base. Today most practical...

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2010-01-01

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

  9. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Sarvar Gurbanov

    2017-06-01

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

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

    Science.gov (United States)

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

    2017-05-01

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

  12. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

    The literature on tax and expenditure limitations (TELs) shows how limiting the freedom of local governments to levy taxes may have considerable unexpected effects. Entities subjected to such limitations may, as their proponents hope, react by cutting expenditures and revenue, but they may also...... the central government imposed tax limitations on municipalities in 2009, makes two contributions. First, it probes the empirical domain of the US findings. Second, it constitutes an empirical testing ground where endogeneity is not a pressing concern. In the USA, TELs are often self-imposed either by local...... legislatures or by citizens through voter initiatives, which may bias the correlation between TELs and tax rates. We analyze a dataset of all Danish municipalities from 2007–2011 and demonstrate that TELs do indeed stop taxes from increasing but also confirm the findings from the TEL literature that entities...

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

    Science.gov (United States)

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

    2017-01-01

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

  14. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

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

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

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

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

  16. Pro asynchronous programming with .NET

    CERN Document Server

    Blewett, Richard; Ltd, Rock Solid Knowledge

    2014-01-01

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

  17. Conformal Nets II: Conformal Blocks

    Science.gov (United States)

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

    2017-08-01

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

  18. Exploring the Impact of the Increased Tuition Fees on Academic Staffs’ Experiences in Post-92 Universities: A Small-Scale Qualitative Study

    Directory of Open Access Journals (Sweden)

    Elizabeth A. Bates

    2014-11-01

    Full Text Available The introduction of the new tuition fee regime in the UK academic session 2012–2013 has resulted in concerns in the Higher Education (HE community that students’ expectations may become unmanageable. Previous research has explored the expectations and experiences of undergraduate psychology students; the current study extended this by considering whether the increased tuition fees have changed the experiences of academic staff in HE. To achieve this, five semi-structured interviews with psychology staff in two post-92 Higher Education Institutions (HEIs were undertaken. Results suggested staff perceptions have undergone minimal change in their day-to-day experiences. However, perceptions of the wider HE issues, such as meeting targets and fulfilling requirements of the role, appear to be enhanced following the contextual changes of HE. Finally, the results reported here suggest generally good staff satisfaction, regardless of these changing times within the sector. Future research and the need for more widespread, large scale studies are discussed.

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

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-06-01

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

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

    OpenAIRE

    Prajunianto, Prajunianto; Titus, Amol

    2013-01-01

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

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

    OpenAIRE

    Shroff, Avinash

    2009-01-01

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

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

    OpenAIRE

    Mehmet Emre GULER

    2012-01-01

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

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

    OpenAIRE

    Wang, Xuan Lorna

    2013-01-01

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

  4. Are tuition-free primary education policies associated with lower infant and neonatal mortality in low- and middle-income countries?

    Science.gov (United States)

    Quamruzzaman, Amm; Mendoza Rodríguez, José M; Heymann, Jody; Kaufman, Jay S; Nandi, Arijit

    2014-11-01

    Robust evidence from low- and middle-income countries (LMICs) suggests that maternal education is associated with better child health outcomes. However, whether or not policies aimed at increasing access to education, including tuition-free education policies, contribute to lower infant and neonatal mortality has not been empirically tested. We joined country-level data on national education policies for 37 LMICs to information on live births to young mothers aged 15-21 years, who were surveyed as part of the population-based Demographic and Health Surveys. We used propensity scores to match births to mothers who were exposed to a tuition-free primary education policy with births to mothers who were not, based on individual-level, household, and country-level characteristics, including GDP per capita, urbanization, and health expenditures per capita. Multilevel logistic regression models, fitted using generalized estimating equations, were used to estimate the effect of exposure to tuition-free primary education policies on the risk of infant and neonatal mortality. We also tested whether this effect was modified by household socioeconomic status. The propensity score matched samples for analyses of infant and neonatal mortality comprised 24,396 and 36,030 births, respectively, from 23 countries. Multilevel regression analyses showed that, on average, exposure to a tuition-free education policy was associated with 15 (95% CI=-32, 1) fewer infant and 5 (95% CI=-13, 4) fewer neonatal deaths per 1000 live births. We found no strong evidence of heterogeneity of this effect by socioeconomic level. Copyright © 2014. Published by Elsevier Ltd.

  5. Petri Net Tool Overview 1986

    DEFF Research Database (Denmark)

    Jensen, Kurt; Feldbrugge, Frits

    1987-01-01

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

  6. Understanding Net Zero Energy Buildings

    DEFF Research Database (Denmark)

    Salom, Jaume; Widén, Joakim; Candanedo, José

    2011-01-01

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

  7. PolicyNet Publication System

    Data.gov (United States)

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

  8. KM3NeT

    CERN Multimedia

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

  9. Net Neutrality: Background and Issues

    National Research Council Canada - National Science Library

    Gilroy, Angele A

    2006-01-01

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

  10. REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-05-01

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

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

    DEFF Research Database (Denmark)

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

    2009-01-01

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

  12. Petri Nets in Cryptographic Protocols

    DEFF Research Database (Denmark)

    Crazzolara, Federico; Winskel, Glynn

    2001-01-01

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

  13. The Economics of Net Neutrality

    OpenAIRE

    Hahn, Robert W.; Wallsten, Scott

    2006-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-11-01

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

  15. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Science.gov (United States)

    2010-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Intan Soraya Rosdi

    2016-06-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany A.

    2017-04-17

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

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

    Science.gov (United States)

    1992-09-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Gaechter, R.A.

    1997-07-01

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

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

    Science.gov (United States)

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

    1992-01-01

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

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

    Science.gov (United States)

    John E. Baumgras; Chris B. LeDoux

    1988-01-01

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

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

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

    textabstractWith the increasing interest in decision support systems and the continuous advance of computer science, revenue management is a discipline which has received a great deal of interest in recent years. Although revenue management has seen many new applications throughout the years, the

  3. 19 CFR 147.32 - Detail of officers to protect the revenue.

    Science.gov (United States)

    2010-04-01

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

  4. 49 CFR Appendix I to Subpart A of... - Revenue Need and Allocation to Traffic at Issue

    Science.gov (United States)

    2010-10-01

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

  5. 75 FR 8190 - Art Advisory Panel of the Commissioner of Internal Revenue Service

    Science.gov (United States)

    2010-02-23

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

  6. 49 CFR Schedule A to Subpart B of... - Class I Participating Carriers' Revenue Data

    Science.gov (United States)

    2010-10-01

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

  7. 76 FR 64341 - Big Sandy Pipeline, LLC; Notice of Cost and Revenue Study

    Science.gov (United States)

    2011-10-18

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

  8. 76 FR 2852 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

    Science.gov (United States)

    2011-01-18

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

  9. 76 FR 6369 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

    Science.gov (United States)

    2011-02-04

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

  10. 26 CFR 301.7623-1 - Rewards for information relating to violations of internal revenue laws.

    Science.gov (United States)

    2010-04-01

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

  11. 77 FR 30350 - Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports

    Science.gov (United States)

    2012-05-22

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

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

    Science.gov (United States)

    Garg, Mohan L.; And Others

    1991-01-01

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

  13. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

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

  14. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Science.gov (United States)

    2010-10-01

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

  15. The revenue raising capabilities of a VAT system in developing countries

    Directory of Open Access Journals (Sweden)

    NT Azaria

    2015-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

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

  17. TimeNET Optimization Environment

    Directory of Open Access Journals (Sweden)

    Christoph Bodenstein

    2015-12-01

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

  18. Implementing NetScaler VPX

    CERN Document Server

    Sandbu, Marius

    2014-01-01

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

  19. Net4Care PHMR Library

    DEFF Research Database (Denmark)

    2014-01-01

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

  20. Pro DLR in NET 4

    CERN Document Server

    Wu, Chaur

    2011-01-01

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

  1. Hierarchies in Coloured Petri Nets

    DEFF Research Database (Denmark)

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

    1991-01-01

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

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

    Science.gov (United States)

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

    2014-11-19

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

  3. D.NET case study

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

    lremy

    developing products, marketing tools and building capacity of the grass root telecentre workers. D.Net recognized that it had several ideas worth developing into small interventions that would make big differences, but resource constraints were a barrier for scaling-up these initiatives. More demands, limited resources.

  4. Surgery for GEP-NETs

    DEFF Research Database (Denmark)

    Knigge, Ulrich; Hansen, Carsten Palnæs

    2012-01-01

    Surgery is the only treatment that may cure the patient with gastroentero-pancreatic (GEP) neuroendocrine tumours (NET) and neuroendocrine carcinomas (NEC) and should always be considered as first line treatment if R0/R1 resection can be achieved. The surgical and interventional procedures for GEP...

  5. Net Neutrality in the Netherlands

    NARCIS (Netherlands)

    van Eijk, N.

    2014-01-01

    The Netherlands is among the first countries that have put specific net neutrality standards in place. The decision to implement specific regulation was influenced by at least three factors. The first was the prevailing social and academic debate, partly due to developments in the United States. The

  6. Complexity Metrics for Workflow Nets

    DEFF Research Database (Denmark)

    Lassen, Kristian Bisgaard; van der Aalst, Wil M.P.

    2009-01-01

    Process modeling languages such as EPCs, BPMN, flow charts, UML activity diagrams, Petri nets, etc.\\ are used to model business processes and to configure process-aware information systems. It is known that users have problems understanding these diagrams. In fact, even process engineers and system...

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

    Directory of Open Access Journals (Sweden)

    Simanti Bandyopadhyay

    2015-06-01

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

  8. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Science.gov (United States)

    2010-04-01

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

  9. 77 FR 29755 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Science.gov (United States)

    2012-05-18

    ... Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue...: Roberta B. Zarin, Director, TE/GE Communications and Liaison; 1111 Constitution Ave. NW.; SE:T:CL--NCA...

  10. Caught in the Net: Perineuronal Nets and Addiction

    Directory of Open Access Journals (Sweden)

    Megan Slaker

    2016-01-01

    Full Text Available Exposure to drugs of abuse induces plasticity in the brain and creates persistent drug-related memories. These changes in plasticity and persistent drug memories are believed to produce aberrant motivation and reinforcement contributing to addiction. Most studies have explored the effect drugs of abuse have on pre- and postsynaptic cells and astrocytes; however, more recently, attention has shifted to explore the effect these drugs have on the extracellular matrix (ECM. Within the ECM are unique structures arranged in a net-like manner, surrounding a subset of neurons called perineuronal nets (PNNs. This review focuses on drug-induced changes in PNNs, the molecules that regulate PNNs, and the expression of PNNs within brain circuitry mediating motivation, reward, and reinforcement as it pertains to addiction.

  11. Army Net Zero Prove Out. Army Net Zero Training Report

    Science.gov (United States)

    2014-11-20

    sensors were strategically placed throughout the installation by magnetically attaching them to water main valve stems. The sensors check sound...Recycle Wrap  Substitutes for Packaging Materials  Re-Use of Textiles and Linens  Setting Printers to Double-Sided Printing Net Zero Waste...can effectively achieve source reduction. Clean and Re-Use Shop Rags - Shop rags represent a large textile waste stream at many installations. As a

  12. Army Net Zero Prove Out. Net Zero Waste Best Practices

    Science.gov (United States)

    2014-11-20

    Anaerobic Digesters – Although anaerobic digestion is not a new technology and has been used on a large-scale basis in wastewater treatment , the...technology and has been used on a large-scale basis in wastewater treatment , the use of the technology should be demonstrated with other...approaches can be used for cardboard and cellulose -based packaging materials. This approach is in line with the Net Zero Waste hierarchy in terms of

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2008-09-15

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

  14. Revenue cycle optimization in health care institutions. A conceptual framework for change management.

    Science.gov (United States)

    Mugdh, Mrinal; Pilla, Satya

    2012-01-01

    Health care providers in the United States are constantly faced with the enormous challenge of optimizing their revenue cycle to improve their overall financial performance. These challenges keep evolving in both scope and complexity owing to a host of internal and external factors. Furthermore, given the lack of control that health care providers have over external factors, any attempt to successfully optimize the revenue cycle hinges on several critical improvements aimed at realigning the internal factors. This study provides an integrated change management model that aims to reengineer and realign the people-process-technology framework by using the principles of lean and Six Sigma for revenue cycle optimization.

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

    OpenAIRE

    Debbie Christine; Firman Martiano

    2015-01-01

    ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 reven...

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

    Science.gov (United States)

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

    2016-02-01

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

  17. HANPP Collection: Human Appropriation of Net Primary Productivity as a Percentage of Net Primary Productivity

    Data.gov (United States)

    National Aeronautics and Space Administration — The Human Appropriation of Net Primary Productivity (HANPP) as a Percentage of Net Primary Productivity (NPP) portion of the Human Appropriation of Net Primary...

  18. Hydrodynamic characteristics of plane netting used for aquaculture net cages in uniform current

    National Research Council Canada - National Science Library

    DONG, SHUCHUANG; HU, FUXIANG; KUMAZAWA, TAISEI; SIODE, DAISUKE; TOKAI, TADASHI

    2016-01-01

      The hydrodynamic characteristics of polyethylene (PE) netting and chain link wire netting with different types of twine diameter and mesh size for aquaculture net cages were examined by experiments in a flume tank...

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

    NARCIS (Netherlands)

    Palomino, F.A.; Sakovics, J.

    2000-01-01

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

  20. Isolated unit tests in .Net

    OpenAIRE

    Haukilehto, Tero

    2013-01-01

    In this thesis isolation in unit testing is studied to get a precise picture of the isolation frameworks available for .Net environment. At the beginning testing is discussed in theory with the benefits and the problems it may have been linked with. The theory includes software development in general in connection with testing. Theory of isolation is also described before the actual isolation frameworks are represented. Common frameworks are described in more detail and comparable informa...

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

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany

    2016-04-26

    This presentation provides an overview of new and ongoing NREL research that aims to improve our understanding of reliability and revenue sufficiency challenges through modeling tools within a markets framework.

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

    Directory of Open Access Journals (Sweden)

    Mutarindwa Samuel

    2014-07-01

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

  3. Managing volatility: Fiscal policy, debt management and oil revenues in the Republic of Congo

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.; Li, Y.

    2008-01-01

    Assessing fiscal sustainability - i.e. considering whether or not a country can maintain its current fiscal policies without running into solvency problems and possible default - requires projections on a government's future revenue stream, expenditures and contingent liabilities within a

  4. 76 FR 70225 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2011-11-10

    ..., but not limited to: Remote Work, Commercial Awareness, Schedule UTP, Distance Learning, Empower Exam... and Internal Revenue Service officials inclusive. Due to limited seating, please call Anna Millikan to...

  5. State road fund revenue collection processes : differences and opportunities of improved efficiency

    Science.gov (United States)

    2001-07-01

    Research regarding the administration and collection of road fund revenues has focused on gaining an understanding of the motivations for tax evasion, methods of evasion, and estimates of the magnitude of evasion for individual states. To our knowled...

  6. Impact of high efficiency vehicles on future fuel tax revenues in Utah.

    Science.gov (United States)

    2015-05-01

    The Utah Department of Transportation Research Division has analyzed the potential impact of : high-efficiency motor vehicles on future State of Utah motor fuel tax revenues used to construct and maintain the : highway network. High-efficiency motor ...

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

    National Research Council Canada - National Science Library

    Wessely, Philip; Hofmann, Erik

    2014-01-01

    .... Although logistics customer service is an important measure for executives, little research has been conducted to quantify the extent to which improvements of service levels contribute to a company’s revenues...

  8. Non-Oil Sector and the Enhancement of Revenue Generation in ...

    African Journals Online (AJOL)

    -oil sector failed owing to improper implementation. This paper examines the likely causes for the failure and suggests possible strategies to boost revenue from the non-oil sector to include: improving existing infrastructure to boost production; ...

  9. 78 FR 70102 - Advisory Committee to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2013-11-22

    ...; Revenue Procedure 95-48, and Third-Party Sick Pay Reporting. Last minute agenda changes may preclude... Service, Office of National Public Liaison, CL:NPL:SRM, Room 7559, 1111 Constitution Avenue NW...

  10. The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise

    National Research Council Canada - National Science Library

    Rafael Barreiros Porto; Rafaela da Rocha Costa; Eluiza Alberto de Morais Watanabe

    2017-01-01

    This study dynamically assessed the effectiveness of marketing activities in the generation of product sales, revenue, and profitability in a micro-enterprise, a context that lacks research in marketing...

  11. The optimization of Three-echelon Agricultural Supply Chain under Crop Revenue Insurance

    Directory of Open Access Journals (Sweden)

    Wu Juncao

    2017-01-01

    Full Text Available As the agricultural supply chain of is vulnerability due to the dual effects of natural disaster and marketable risk, the paper deals with the optimization of agricultural supply chain by introducing the crop revenue insurance for the first time. Firstly, this paper established the profit model of supply chain without any insurance. Then the crop revenue insurance is introduced into the supply chain, and the impact of supply chain is discussed and profit optimization of the supply chain with yield insurance and crop revenue insurance is analyzed as well. Finally, a numerical example is used to verify the results. The study shows that the supply chain system can be optimized through crop revenue insurance based on the principle of sharing insurance cost and claim, which can make up profit loss of natural risk and market price risk.

  12. Iraq: Oil and Gas Legislation, Revenue Sharing, and U.S. Policy

    National Research Council Canada - National Science Library

    Blanchard, Christopher M

    2008-01-01

    ... and natural gas resources. The package includes an oil and gas sector framework law and three supporting laws that would outline revenue sharing, restructure Iraq 's Ministry of Oil, and create an Iraqi National Oil Company...

  13. Iraq: Oil and Gas Legislation, Revenue Sharing, and U.S. Policy

    National Research Council Canada - National Science Library

    Blanchard, Christoper M

    2007-01-01

    ... and natural gas resources. The package includes an oil and gas sector framework law and three supporting laws that would outline revenue sharing, restructure Iraq's Ministry of Oil, and create an Iraqi National Oil Company...

  14. Iraq: Oil and Gas Legislation, Revenue Sharing, and U.S. Policy

    National Research Council Canada - National Science Library

    Blanchard, Christopher M

    2007-01-01

    ... and natural gas resources. The package includes an oil and gas sector framework law and three supporting laws that would outline revenue sharing mechanisms, restructure Iraq 's Ministry of Oil, and create an Iraqi National Oil Company...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-10-15

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

  16. Dynamic relationships between oil revenues, government spending and economic growth in an oil-dependent economy

    OpenAIRE

    Sbia, Rashid; HAMDI, Helmi

    2013-01-01

    The aim of this paper is to empirically examine the relationship between Oil revenues, government spending and GDP growth in the kingdom of Bahrain. Oil revenues are the main source of financing government expenditures and imports of products. Increasing oil prices in the recent years have boosted public expenditures on social and economic infrastructure. In this paper we will investigate whether the huge government spending has enhanced the pace of economic growth or not. To this end we ...

  17. EFFECT OF POLITICAL RISK SHOCKS ON TOURISM REVENUE IN SOUTH AFRICA: TIME SERIES ANALYSIS

    OpenAIRE

    Muzindutsi, Paul-Francois; Manaliyo, Jean Claude

    2016-01-01

    Although political risk has an impact on all types of businesses, political risk affects tourism business performance in terms of tourist arrivals and tourism revenue because tourists are very sensitive to political risk in host countries. This study analysed the effect of political risk on revenue from the tourism industry in South Africa. The sample period of 108 months from January 2007 to December 2015 was used based on the availability of data. The political risk were measured by the cou...

  18. New task force aims to revamp revenue cycle with a 'patient-centric' focus.

    Science.gov (United States)

    2015-05-01

    The Revenue Cycle Management Task Force of the Heathcare Information and Management Systems Society is addressing the next generation of revenue cycle management processes and tools. Payers, providers, vendors, and consultants are involved. Front-end processes such as patient access, business analytics, and point-of-service collections are a key focus. Patient access will need new technology or updated legacy systems. Patients will be able to manage their care with a single portal.

  19. Revenue management education (RevME), 30 April-2 May 2015, University of Delaware, USA

    OpenAIRE

    Koupriouchina, Larissa; van der Rest, Jean-Pierre; Wang, Xuan Lorna

    2015-01-01

    On 30 April–2 May, 2015, an inaugural Revenue Management Education Workshop on teaching Revenue Management (RM) was held at the University of Delaware. Made possible through generous support from Hyatt, the initiative was launched by Prof. Dr. Zvi Schwartz in order to facilitate a dialog among a selected group of hospitality RM educators and key industry players including: major international hotel chains, RM related technology and service providers and leading hospitality educators from worl...

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

    OpenAIRE

    Salami Adeleke

    2011-01-01

    Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobiliza...