WorldWideScience

Sample records for nonresident tuition revenue

  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. 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…

  3. Analyzing Revenue Contribution Ratios: Net versus Gross Tuition and Fees Revenue Contribution Ratios.

    Science.gov (United States)

    Jenny, Hans H.; Minter, W. John

    1994-01-01

    It is argued that analysis of tuition and fees revenue contributions can enable colleges and universities to develop pricing, admissions, and student aid policies that produce desired financial outcomes. Long-term trends of three tuition and fees revenue contribution ratios are explained and illustrated. (MSE)

  4. Tuition Discounting to Optimize Enrollment and Revenue

    Science.gov (United States)

    Parrott, Sarah A.

    2008-01-01

    As the borders between higher education systems continue to erode and competition for qualified students increases, many institutions are exploring variable pricing options, known in the USA as "tuition discounting." The goal of tuition discounting is to use institutional funds to attract and retain desired students while maximizing net…

  5. Conditional Convergence of Nonresident Tuition Rates at Public Research Universities: A Panel Data Analysis

    Science.gov (United States)

    Titus, Marvin A.; Vamosiu, Adriana; Gupta, Anubha

    2015-01-01

    The current study examines how nonresident tuition among public research universities has converged toward a national average over the 1987-2006 time period in the USA. Using dynamic fixed-effect panel modeling estimated via GMM (and instrumental variables fixed-effect model to account for endogeneity), we inquire (1) how do competitive market…

  6. Fixing the Net Tuition Revenue Dilemma: The Dickinson College Story

    Science.gov (United States)

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

    This chapter describes how Dickinson College, guided by a strategic plan, addressed its net tuition revenue problem through effective decision support, marketing and branding approaches, and pricing and financial aid strategies. The college's strategic plan guides allocation of resources toward fulfilling the college's purpose of providing an…

  7. Financing Higher Education in South Africa: Public Funding, Non-Government Revenue and Tuition Fees

    Science.gov (United States)

    Wangenge-Ouma, G.; Cloete, N.

    2008-01-01

    The funding of public higher education is currently a moot issue in South Africa. Public funding has been declining and opportunities for winning non-government revenue remain limited. The frequent raising of tuition fees, which is one of the main strategies public universities have resorted to mitigate declining state funding is not without…

  8. 76 FR 7757 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

    Science.gov (United States)

    2011-02-11

    ... Nonresident Aliens; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice... and paid to nonresident alien individuals. FOR FURTHER INFORMATION CONTACT: Kathryn Holman at (202...

  9. The Effects of Different Loan Schemes for Higher Education Tuition: An Analysis of Rates of Return and Tuition Revenue in Thailand

    Science.gov (United States)

    Chapman, Bruce; Lounkaew, Kiatanantha

    2009-01-01

    In recent times there has been considerable change and instability with respect to Thailand student loans policy. The contribution of what follows is to compare and contrast the consequences of disparate possible approaches to the payment of tuition in two main respects: the effect on internal rates of return for higher education investments; and…

  10. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Nonresident alien individuals. 1.6654-6 Section....6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is required to... gross income of a nonresident alien individual is such as to require making a payment of...

  11. 26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section...

  12. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident...

  13. 77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

    Science.gov (United States)

    2012-04-19

    ... Nonresident Aliens AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This... alien individuals. These regulations will affect commercial banks, savings institutions, credit unions... companies that maintain deposit accounts for nonresident alien individuals. An agency may not conduct or...

  14. 76 FR 2852 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

    Science.gov (United States)

    2011-01-18

    ... Nonresident Aliens; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a... nonresident alien individuals. FOR FURTHER INFORMATION CONTACT: Kathryn Holman, (202) 622-3840 (not a toll...

  15. 76 FR 22064 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

    Science.gov (United States)

    2011-04-20

    ... Nonresident Aliens; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing... maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals. DATES...

  16. 76 FR 20595 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

    Science.gov (United States)

    2011-04-13

    ... Nonresident Aliens; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing... nonresident alien individuals. DATES: The public hearing is being rescheduled on Monday, April 25, 2011, at 10...

  17. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions...

  18. 26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

  19. 26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

  20. 76 FR 1105 - Guidance on Reporting Interest Paid to Nonresident Aliens

    Science.gov (United States)

    2011-01-07

    ... Nonresident Aliens AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking... maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals. These... provide that U.S. bank deposit interest paid to any nonresident alien individual must be reported annually...

  1. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions....

  2. 26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise...

  3. Decentralized University Budgeting, United with a More Flexible Tuition Structure

    Science.gov (United States)

    Fethke, Gary

    2014-01-01

    With tuition revenues replacing state appropriations as the primary source of public university funding, it becomes difficult for universities to use historically based budget allocations and inflexible tuition structures to subsidize high-cost programs. It is argued here that combining targeted subsidies with a flexible tuition structure and…

  4. 26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

    Science.gov (United States)

    2010-04-01

    ... connected with U.S. business of nonresident aliens or foreign corporations. 1.864-3 Section 1.864-3 Internal... income effectively connected with U.S. business of nonresident aliens or foreign corporations. (a) In general. For purposes of the Internal Revenue Code, in the case of a nonresident alien individual or...

  5. Will Trustees Tame Tuition?

    Science.gov (United States)

    Ehrenberg, Ronald G.

    2001-01-01

    Explores reasons behind higher-than-inflation tuition increases at private colleges, the public interest in tuition rates at private institutions, and what trustees at private colleges and universities can do to bring tuition under control. (EV)

  6. 26 CFR 1.871-9 - Nonresident alien students or trainees deemed to be engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Nonresident alien students or trainees deemed to... Corporations § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business. (a) Participants in certain exchange or training programs. For purposes of §§ 1.871-7 and 1.871-8 a nonresident...

  7. 26 CFR 31.3401(a)(7)-1 - Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals. 31.3401(a)(7)-1 Section 31.3401(a)(7)-1 Internal Revenue INTERNAL REVENUE...

  8. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1... and foreign corporations. (a) Withholding. In the event that a corporation makes a consent dividend... 1441 or 1442 on a distribution of cash or other property, the corporation must remit an amount of...

  9. Revenue Submodularity

    Science.gov (United States)

    Dughmi, Shaddin; Roughgarden, Tim; Sundararajan, Mukund

    We introduce revenue submodularity, the property that market expansion has diminishing returns on an auction’s expected revenue. We prove that revenue submodularity is generally possible only in matroid markets, that Bayesian-optimal auctions are always revenue-submodular in such markets, and that the VCG mechanism is revenue-submodular in matroid markets with IID bidders and “sufficient competition”. We also give two applications of revenue submodularity: good approximation algorithms for novel market expansion problems, and approximate revenue guarantees for the VCG mechanism with IID bidders.

  10. Nonresident Fathering and School Failure

    Science.gov (United States)

    Menning, Chadwick L.

    2006-01-01

    Does involvement by nonresident fathers affect adolescents' propensity to remain in school? If so, is some involvement necessarily better than none, and are changes in involvement with time associated with changes in the odds of school failure? What aspects of involvement matter the most? This study uses data from the National Longitudinal Study…

  11. Income taxation, tuition subsidies, and choice of occupation

    OpenAIRE

    Bjertnæs, Geir Haakon

    2006-01-01

    Abstract: Differentiated tax rates on labor and capital income are found to be optimal in this study, where agents choose occupation based on lifetime income net of tuition costs. Efficient revenue raising in a case where the government can not observe educational effort implies that the government should trade off efficiency in production for efficiency in intertemporal consumption. The subsequent wage difference between high and low-skilled occupations is increased compared t...

  12. Cohort Crowding and Nonresident College Enrollment

    Science.gov (United States)

    Winters, John V.

    2012-01-01

    This study uses a fixed effects panel data framework to examine the effects of cohort crowding and other variables on nonresident enrollment at four-year public colleges and universities. The results suggest that larger cohorts of resident students crowd out nonresident students at flagship universities, but there is inconsistent evidence of crowd…

  13. Tuition Pricing and Aid Strategies: A Practical Approach. AIR 1994 Annual Forum Paper.

    Science.gov (United States)

    Fine, Paul L.

    This paper examines the applicability of net tuition revenue models for a highly selective, elite priced, private research university in the southern U.S. Pricing and aid strategies for this university seem to be driven by intuitive assumptions about the economy, market forces, needs-blind admissions, student satisfaction, net price…

  14. Net Tuition Trends in the United States

    Science.gov (United States)

    Gillen, Andrew; Coleman, James; Zhong, Hans

    2008-01-01

    This report documents the latest trends in net tuition for American higher education. Affordability has become a topic of concern for many, but there is a lack of information on the relevant concepts of tuition, primarily published vs. net. This report seeks to shed light on this topic. While few doubt that published tuition rates (sticker price)…

  15. Adolescents with Nonresident Fathers: Are Daughters more Disadvantaged than Sons?

    OpenAIRE

    Mitchell, Katherine Stamps; Booth, Alan; KING, VALARIE

    2009-01-01

    This study examined sons' and daughters' involvement with nonresident fathers and associated outcomes (N=4,663). Results indicate that sons and daughters report equal involvement with nonresident fathers on most measures of father investment, although sons report more overnight visits, sports, and movies, and feeling closer to their fathers compared to daughters. Sons and daughters generally benefit from nonresident father involvement in the same way in internalizing and externalizing problem...

  16. Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency

    OpenAIRE

    Bjertnæs, Geir Haakon

    2005-01-01

    The desirability for production efficiency is re-examined in this study, where agents choose occupation based on lifetime income net of tuition costs. Efficient revenue raising implies that the government should trade off efficiency in production for efficiency in intertemporal consumption, as capital income is taxed in optimum. The subsequent wage difference between high- and low-skilled occupations is increased compared to a production efficient outcome, which is in contrast to previous res...

  17. Taxes, Tuition Fees and Education for Pleasure

    DEFF Research Database (Denmark)

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

    2011-01-01

    are unconstrained, the optimal tax/fee system involves regressive income taxes and high tuition fees. A progressive labor income tax system may, on the other hand, be a second-best response to politically constrained, low tuition fees. Finally, the existence of individuals with different abilities will also move...

  18. Adam Smith, Religion, and Tuition Tax Credits.

    Science.gov (United States)

    Alexander, Kern

    1983-01-01

    Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

  19. Many Private Colleges Report Small Tuition Increases.

    Science.gov (United States)

    Geraghty, Mary

    1997-01-01

    Many private colleges are reporting the lowest percentage tuition increases in a decade or more, four to five% at many institutions, but most increases still outpace inflation. A major reason for increasing tuition is to meet rising demand for student aid. Also, many institutional expenses are higher than for the average consumer, and facilities…

  20. State Legislatures Debate Tuition for Illegal Immigrants

    Science.gov (United States)

    Keller, Josh

    2007-01-01

    With plans for a sweeping federal immigration bill stuck in Congress, Arizona and a growing number of states have decided to try to deal with the in-state-tuition issue themselves. This spring lawmakers in at least 22 states have already considered or are debating legislation concerning in-state tuition to illegal immigrants. In about half of…

  1. Adam Smith, Religion, and Tuition Tax Credits.

    Science.gov (United States)

    Alexander, Kern

    1983-01-01

    Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

  2. 20 CFR 404.1036 - Certain nonresident aliens.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

  3. Factors Associated with Unmarried, Nonresident Fathers' Perceptions of Their Coparenting

    Science.gov (United States)

    Bronte-Tinkew, Jacinta; Horowitz, Allison

    2010-01-01

    Using a longitudinal sample of 522 biological, never-married, nonresident fathers from the Fragile Families and Child Wellbeing Study, this article examines the factors associated with fathers' coparenting 36 months after a birth. Ordinary least squares regression models indicate never-married, nonresident fathers are less likely to perceive high…

  4. Adolescents with Nonresident Fathers: Are Daughters More Disadvantaged than Sons?

    Science.gov (United States)

    Mitchell, Katherine Stamps; Booth, Alan; King, Valarie

    2009-01-01

    This study examined sons' and daughters' involvement with nonresident fathers and associated outcomes (N = 4,663). Results indicated that sons and daughters reported equal involvement with nonresident fathers on most measures of father investment, although sons reported more overnight visits, sports, and movies and feeling closer to their fathers…

  5. 19 CFR 141.37 - Additional requirements for nonresident corporations.

    Science.gov (United States)

    2010-04-01

    ... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation....

  6. The Impacts of State Control Policies on College Tuition Increase

    Science.gov (United States)

    Kim, Mikyong Minsun; Ko, Jangwan

    2015-01-01

    This study examined state efforts to control tuition increases over the past 10 years. Using data from 50 states and 540 public 4-year universities and colleges, we examined average tuition increases in dollar amount and percentage of change by the type of state tuition control policy and by the authority for tuition-setting power. The state…

  7. 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…

  8. 34 CFR 668.28 - Non-title IV revenue (90/10).

    Science.gov (United States)

    2010-07-01

    ..., 2012, include as revenue the net present value of the loans made to students during the fiscal year, as... amount as tuition, fees, or other institutional charges. (b) Net present value (NPV). (1) As illustrated...) Cash basis accounting. Except for institutional loans made to students under paragraph (a)(5)(i)...

  9. 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…

  10. ON GLOBAL STABILITY OF A NONRESIDENT COMPUTER VIRUS MODEL

    Institute of Scientific and Technical Information of China (English)

    Yoshiaki MUROYA; Huaixing LI; Toshikazu KUNIYA

    2014-01-01

    In this paper, we establish new sufficient conditions for the infected equilibrium of a nonresident computer virus model to be globally asymptotically stable. Our results extend two kind of known results in recent literature.

  11. The Effect of Tuition Increases on Business Student Decisions

    Science.gov (United States)

    Godek, John; Murray, Kyle B.; Karns, Gary

    2015-01-01

    Tuition increases have become all too common as states have cut spending to public institutions and private schools face declining enrollments. As such, understanding the effects of various methods of framing tuition increases is an important, but infrequently researched topic. The authors examine different ways to frame tuition increases…

  12. Innovative revenue generation.

    Science.gov (United States)

    Pink, G H; Deber, R B; Lavoie, J N; Aserlind, E

    1991-01-01

    Innovative revenue generation by Canadian hospitals is drawing increasing attention. After a critical examination of the literature, we classified these into six areas: clinical/diagnostic insured services, clinical/diagnostic non-insured services, hotel services, retail services, administrative services and financial activities. We concluded that many Canadian hospitals are engaging in innovative revenue generation activities, the success of such activities has been mixed, there are many factors to consider when selecting revenue generation activities, many aspects of innovative revenue generation involve sophisticated business and risk management skills not traditionally required in hospital management, and implementation of many such activities requires support from the hospital board, hospital staff and medical staff.

  13. Disneyland Dads, Disneyland Moms? How Nonresident Parents Spend Time with Absent Children.

    Science.gov (United States)

    Stewart, Susan D.

    1999-01-01

    Examines gender differences in how nonresident parents spend time with their absent children. Results suggest that nonresident mothers and fathers exhibit a similar pattern of participation in activities with their absent children. Most nonresident parents either engage in only leisure activities with their children or have no contact. (Author/MKA)

  14. The Impact of Revenue Diversification on the Financial and Educational Outcomes of Private Colleges and Universities during the Great Recession

    Science.gov (United States)

    Webb, James C.

    2014-01-01

    The recent economic recession threatened all traditional revenue sources possessed by colleges and universities. Resultant tuition increases have led stakeholders to demand greater accountability and fostered increased focus upon strategic financing from administrators. This dissertation examines the economic and political trends that have placed…

  15. 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 ma

  16. 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

  17. The Goals for Regulating College Tuition

    Science.gov (United States)

    Zeng, Xiaodong

    2009-01-01

    Regulation refers to governmental restrictions over enterprise in order to protect public interest. Research on governmental regulation in China primarily focuses on public utility, and inadequate attention has been paid to regulating college tuition. Currently, although the educational administrative agencies have successfully kept college…

  18. ATTITUDE OF PARENTS TOWARDS PRIVATE TUITION: A CASE STUDY

    OpenAIRE

    Tomba Chingthem; Laimayum David Sharma

    2015-01-01

    The present study attempts to explore the attitude of parents towards private tuition and its causes, effectiveness of private tuition and the problems on the lives of parents. From the result of the research the causes of increasing trend of private tuition are – overcrowded classroom and lack of individual attention in the school, heavy stress on academic performance, frequent bandhs, general strikes or blockade and other social issues, ineffective classroom teaching and rigid curriculum, e...

  19. Engaging Nonresident African American Fathers in Intervention Research: What Practitioners Should Know about Parental Monitoring in Nonresident Families

    Science.gov (United States)

    Caldwell, Cleopatra Howard; Bell, Lee; Brooks, Cassandra L.; Ward, Jasmine D.; Jennings, Christopher

    2011-01-01

    Purpose: The purpose of this study was to determine the characteristics of African American nonresident fathers who engaged in parental monitoring and to assess the relationship between engaging in monitoring and race-related socialization with their preadolescent sons on their psychological well-being. We also examined the moderating influences…

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

  1. 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.

  2. 29 CFR 1949.1 - Policy regarding tuition fees.

    Science.gov (United States)

    2010-07-01

    ... outreach trainer. (c) Additional exemptions may be made by the Director of the OSHA Training Institute on a... (CONTINUED) OFFICE OF TRAINING AND EDUCATION, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION OSHA Training Institute § 1949.1 Policy regarding tuition fees. (a) The OSHA Training Institute shall charge tuition...

  3. 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...

  4. 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...

  5. Tuition Discounting: The Impact of Institutionally Funded Financial Aid.

    Science.gov (United States)

    Hubbell, Loren Loomis

    This report presents a model and an approach that institutions of higher education can use to analyze and project the impact of endogenous and exogenous factors on both net and gross tuition in the context of the increasing practice of tuition discounting. It is noted that two key questions drive this effort: (1) what influence does gross tuition…

  6. Public and Private Schools: Evidence on Tuition Tax Credits.

    Science.gov (United States)

    Catterall, James S.; Levin, Henry M.

    1982-01-01

    Discusses the conclusion reached by Coleman, Hoffer and Kilgore in their report "Public and Private Schools" that tuition tax credits would increase minority and low-income family participation in private, secondary schools. The implications of estimates of enrollment changes from tuition tax credits are analyzed. (AM)

  7. 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…

  8. Effects of Tuition Price, Grant Aid, and Institutional Revenue on Low-Income Student Enrollment

    Science.gov (United States)

    Lassila, Nathan E.

    2011-01-01

    Evidence of greater economic stratification brings challenges to higher education's enrollment of low-income students. With a growing proportion of potential college students coming from low-income households, increasing their post-secondary participation rate is vital in developing and growing the pool of educated individuals for the labor force…

  9. 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…

  10. 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.

  11. 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.

  12. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

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

  13. 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.

  14. More about the Dads: Exploring Associations between Nonresident Father Involvement and Child Welfare Case Outcomes

    Science.gov (United States)

    Malm, Karin; Zielewski, Erica; Chen, Henry

    2008-01-01

    This study follows up on a prior study of child welfare agencies' efforts to identify, locate, and involve nonresident fathers of children in foster care. These analyses use information from the original survey and administrative data on case outcomes to explore three research questions: (1) Is nonresident father involvement associated with case…

  15. A Study of the Tuition of Middle Schools in Prwear Tokyo Prefecture

    OpenAIRE

    烏田, 直哉

    2002-01-01

    The purpose of this paper is to clarifying the tuition in middle schools at the prewar Tokyo prefecture. The tuition differed between the public schools and the private schools. In the 1890s, most expenses required for management of middle schools was provided with tuition in both private amd public schools. At this time, the tuition of public schools was higher than the private schools. After 1900 tuition of public schools became cheaper than private schools. As expenses of public schools, i...

  16. Revenue models in managed competition.

    Science.gov (United States)

    Mischler, N E

    1993-01-01

    As physicians and medical centers move into a changing reimbursement era, it is valuable for physician executives to have tools to help physicians understand the relationships among costs, revenues, and utilization. These relationships differ within the fee-for-service, prepaid, and managed fee-for-service revenue models. This article describes these different revenue models and highlights the benefits and issues associated with each model.

  17. 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...

  18. 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.

  19. 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.

  20. 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)

  1. Littering dynamics in a coastal industrial setting: the influence of non-resident populations.

    Science.gov (United States)

    Campbell, Marnie L; Paterson de Heer, Chloe; Kinslow, Amber

    2014-03-15

    We examined if there is truth to the preconceptions that non-resident workers (including FIFO/DIDO's) detract from communities. We used marine debris to test this, specifically focussing on littering behaviour and evidence of awareness of local environmental programs that focus on marine debris. Littering was most common at recreational areas, then beaches and whilst boating. Twenty-five percent of respondents that admit to littering, reported no associated guilt with their actions. Younger respondents litter more frequently. Thus, non-resident workers litter at the same rate as permanent residents, visitors and tourists in this region, within this study. Few respondents are aware of the environmental programs that operate in their local region. Awareness was influenced by a respondent's residency (non-residents are less aware), age, and level of education. To address this failure we recommend that industries, that use non-resident workers, should develop inductions that expose new workers to the environmental programs in their region.

  2. 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.

  3. 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.

  4. Tuition Prepurchase Plans: Why They're Needed and What's at Stake.

    Science.gov (United States)

    Anderson, Richard E.

    1987-01-01

    The current high rate of tuition inflation and the low rate of savings by parents for future college costs is fueling interest in tuition prepurchase plans that guarantee the price of college years in advance. Middle class interest, educational risks, investments vs. tuition, and tax issue are discussed. (MLW)

  5. Town Tuitioning in Maine: Parental Choice of Secondary Schools in Rural Communities.

    Science.gov (United States)

    Maddaus, John; Mirochnik, Denise A.

    1992-01-01

    Explores the issue of school choice as it pertains to town tuitioning in Maine. Includes the historical development of town tuitioning and current patterns by region and school type. Argues that town tuitioning provides substantial numbers of rural high school students and their parents with opportunities to choose high schools. (KS)

  6. 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.

  7. Educational Quality, Access, and Tuition Policy at State Universities.

    Science.gov (United States)

    Seneca, Joseph J.; Taussig, Michael K.

    1987-01-01

    A quantitative study of the relationship between educational quality, access, and tuition rates at state universities suggests that these institutions face a trade-off between the goals of improving educational program quality and providing greater access, but that increases in student financial aid can improve access. (MSE)

  8. 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,…

  9. The Tuition Advance Fund: A Proposal for Funding Higher Education.

    Science.gov (United States)

    Silber, John R.

    Some of the faults and values implied by present methods of financing higher education are examined, and new financial arrangements are proposed. Problems with the current system include: the price to the consumer of higher education in relation to its cost of production, tuition gaps among schools, and evaluating the price in relation to value of…

  10. 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…

  11. 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)

  12. 非居民企业纳税筹划:框架设计与案例分析%Tax Planning Research for Non-resident Enterprises: Theoretical Analysis and Case Studies

    Institute of Scientific and Technical Information of China (English)

    张曾莲; 吴晓娟

    2012-01-01

    In recent years, non-resident enterprise tax revenue is increasing in China, and has a more and more significant contribution on financial performance. But most of non-resident enterprises in China last a short duration, and they change quickly with large and complex service types. What's more, non-resident enterprises are not familiar with the tax environment, and their consciousness of paying tax is not strong. This situation is not only the problem of China' s tax administrations, but also aggravating the non-resident enterprise' s tax risk and burden. In view of the lacking of related literature, this paper hopes establishing a tax planning framework for non-resident enterprises in China. The frame includes five parts: taxpayer's identification and permanent establishment, entity form, income tax, tax incentives and other kinds of tax. And this paper will combine with the case to analysis and verify the usefulness of the proposed tax planning framework.%近年来中国非居民企业税收规模越来越大,对财政业绩贡献显著。但非居民企业大多在中国持续时间短,变化快,业务类型多而复杂,且对中国税务环境不熟悉,纳税意识不强。这对中国的税收管理带来难题,也加重了其自身的税务风险和税收负担。而相关研究相对较少,文章力争构建非居民企业在我国税收环境下的有效税收筹划框架:从纳税人身份和常设机构、组织形式、所得税、税收优惠及其它税种五个方面进行筹划,并结合案例,分析该框架的有用性。

  13. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Science.gov (United States)

    2010-04-01

    ... nonresident alien individual. (b) Imposition of tax—(1) Income not effectively connected with the conduct of a... income of the nonresident alien individual which is not effectively connected for the taxable year with... consists only of the nonresident alien individual's taxable income which is effectively connected for...

  14. 17 CFR 249.509 - Form 9-M, consent to service of process by a partnership nonresident broker-dealer.

    Science.gov (United States)

    2010-04-01

    ... of process by a partnership nonresident broker-dealer. This form shall be filed pursuant to Rule 15b1... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form 9-M, consent to service of process by a partnership nonresident broker-dealer. 249.509 Section 249.509 Commodity...

  15. Data as a revenue model

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  16. 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.

  17. 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.

  18. Data as a revenue model

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  19. Electric sales and revenue 1992, April 1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-04-20

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

  20. 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.

  1. Walking a high beam: the balance between employment stability, workplace flexibility, and nonresident father involvement.

    Science.gov (United States)

    Castillo, Jason T; Welch, Greg W; Sarver, Christian M

    2012-03-01

    Compared with resident fathers, nonresident fathers are more likely to be unemployed or underemployed and less likely, when they are employed, to have access to flexible work arrangements. Although lack of employment stability is associated with lower levels of father involvement, some research shows that increased stability at work without increased flexibility is negatively related to involvement. Using data from the Fragile Families and Child Wellbeing Study (N = 895), the authors examined the relationship between nonresident fathers' employment stability, workplace flexibility, and father involvement. Results indicate that workplace flexibility, but not employment stability, is associated with higher levels of involvement. Policy and practice implications are discussed.

  2. 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.

  3. Containing revenue-cycle costs.

    Science.gov (United States)

    Geer, Robert; Burton, Eric

    2003-04-01

    Healthcare organizations can achieve revenue-cycle improvement while maintaining optimum staffing levels by taking a three-step approach-developing a plan, measuring costs, and using benchmarks to measure performance. Planned cost reductions can be achieved without a negative impact on the organization. Cost-reduction strategies should look at purchased services, staffing, and the cost-to-collect ratio. Healthcare organizations should reach target performance levels before implementing a cost-reduction strategy.

  4. Revenue-maximizing monetary policy

    OpenAIRE

    Joseph H. Haslag; Eric R. Young

    1998-01-01

    In this paper, we examine the impact that changes in the rate of money creation and reserve requirements have on real seigniorage revenue. We consider two additional features that differ from previous analyses. First, the model economies grow endogenously, and that growth depends on the accumulation of intermediated capital. Second, agents have two means of financing; one is bank deposits against which reserves must be held and the other is a nonbank intermediary. Thus, growth-rate effects an...

  5. Revisiting revenue management for remanufactured products

    Science.gov (United States)

    Yu, Jonas C. P.; Wee, H.-M.; Su, G. B.

    2013-11-01

    The purpose of revenue management for remanufactured products is to maximise the expected revenue for remanufactured products. Most researchers in revenue management focus on analysing the sensitivity of the expected revenue to price, availability and disposal cost. In this note, we apply the Karush-Kuhn-Tucker conditions with maximum price constraints, and demonstrate that the optimal prices for the non-linear problem fall within the feasible region when constraints are imposed. A numerical example is given to illustrate the proposed study.

  6. Carbon Revenue Recycling - Opportunities and Challenges

    OpenAIRE

    Elena Simonova; Rock Lefebvre

    2009-01-01

    Environmental policy instruments that generate budget revenues may become an increasingly attractive policy option for Canada's federal government due to amplified fiscal pressures. If that is the case, revenue recycling is an essential element of pricing carbon. This paper present a brief overview of benefits of recycling carbon revenues and the challenges that may be encountered when choosing a specific option for revenue recycling. The analysis shows that the existing research leaves the o...

  7. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    OpenAIRE

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-01-01

    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 enti...

  8. 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...

  9. 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.

  10. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

    ...; Comment Request for Revenue Procedure 2003-37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION..., the IRS is soliciting comments concerning Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method. DATES: Written comments should be received on...

  11. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

    ... from furnishing water power for mechanical purposes when the investment in the property used in... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others...

  12. 20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Commutation of payments to aliens and... LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

  13. Nonresident Fathers' Parenting Style and the Adjustment of Late-Adolescent Boys

    Science.gov (United States)

    Karre, Jennifer K.; Mounts, Nina S.

    2012-01-01

    This study investigates the relation between nonresident fathers' parenting style, mothers' parenting style and behaviors, and depression and antisocial behavior in a sample of late-adolescent boys (n = 177). Hierarchical regression analyses were performed. Maternal psychological well-being was associated with fewer adolescent depression symptoms.…

  14. Nonresident Fathers' Parenting Style and the Adjustment of Late-Adolescent Boys

    Science.gov (United States)

    Karre, Jennifer K.; Mounts, Nina S.

    2012-01-01

    This study investigates the relation between nonresident fathers' parenting style, mothers' parenting style and behaviors, and depression and antisocial behavior in a sample of late-adolescent boys (n = 177). Hierarchical regression analyses were performed. Maternal psychological well-being was associated with fewer adolescent depression symptoms.…

  15. Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes

    NARCIS (Netherlands)

    Eijffinger, S.C.W.; Huizinga, H.P.; Lemmen, J.J.G.

    1996-01-01

    This paper examines the incidence of nonresident interest withholding taxes in the international 3-month Treasury-bill market and the international 5-year government bond market.The approach is one of pooled cross-section, time-series regressions.We find that, in general, U.S. dollar yields on

  16. Nonresident Undergraduates' Performance in English Writing Classes-- Hierarchical Linear Modeling Analysis

    Science.gov (United States)

    Vaughn, Allison A.; Bergman, Matthew; Fass-Holmes, Barry

    2015-01-01

    Do undergraduates whose native language is not English have writing deficiencies leading to academic struggles? The present study showed that the answer to this question was "no" at an American West Coast public university. This university's nonresident undergraduates on average earned B- to B+ in their colleges' English…

  17. Nonresident Fatherhood and Adolescent Sexual Behavior: A Comparison of Siblings Approach

    Science.gov (United States)

    Ryan, Rebecca M.

    2015-01-01

    Although voluminous research has linked nonresident fatherhood to riskier sexual behavior in adolescence, including earlier sexual debut, neither the causality of that link nor the mechanism accounting for it has been well-established. Using data from the National Longitudinal Survey of Youth, 1979--the Young Adult Survey (CNLSY-YA), the present…

  18. Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes

    NARCIS (Netherlands)

    Eijffinger, S.C.W.; Huizinga, H.P.; Lemmen, J.J.G.

    1996-01-01

    This paper examines the incidence of nonresident interest withholding taxes in the international 3-month Treasury-bill market and the international 5-year government bond market.The approach is one of pooled cross-section, time-series regressions.We find that, in general, U.S. dollar yields on natio

  19. 22 CFR 41.33 - Nonresident alien Canadian border crossing identification card (BCC).

    Science.gov (United States)

    2010-04-01

    ... identification card (BCC). 41.33 Section 41.33 Foreign Relations DEPARTMENT OF STATE VISAS VISAS: DOCUMENTATION... Nonresident alien Canadian border crossing identification card (BCC). (a) Validity of Canadian BCC. A Canadian BCC or the BCC portion of a Canadian B-1/B-2 Visa/BCC issued to a permanent resident of...

  20. Poor Single Mothers with Young Children: Mastery, Relations with Nonresident Fathers, and Child Outcomes

    Science.gov (United States)

    Jackson, Aurora P.; Choi, Jeong-Kyun; Franke, Todd M.

    2009-01-01

    Using data from two waves of a short-term longitudinal study, the authors examined the impact of maternal socioeconomic conditions (education, employment, and income) and family processes (quality of mother-father relations, frequency of nonresident fathers' contacts with their children, and mothers' parenting stress) at time (T) 1 on maternal…

  1. Stepfamily Formation: Implications for Adolescent Ties to Mothers, Nonresident Fathers, and Stepfathers

    Science.gov (United States)

    King, Valarie

    2009-01-01

    This study examines how the entrance of a stepfather influences adolescent ties to mothers and nonresident fathers and how prior ties to each biological parent influence the development of stepfather-stepchild ties. Data come from 1,753 adolescents in the National Longitudinal Study of Adolescent Health who lived with a single mother in Wave 1 who…

  2. Poor Single Mothers with Young Children: Mastery, Relations with Nonresident Fathers, and Child Outcomes

    Science.gov (United States)

    Jackson, Aurora P.; Choi, Jeong-Kyun; Franke, Todd M.

    2009-01-01

    Using data from two waves of a short-term longitudinal study, the authors examined the impact of maternal socioeconomic conditions (education, employment, and income) and family processes (quality of mother-father relations, frequency of nonresident fathers' contacts with their children, and mothers' parenting stress) at time (T) 1 on maternal…

  3. Price Elasticity of Per-Credit-Hour Tuition Charges and the Effects on Four-Year Graduation Rates.

    Science.gov (United States)

    DeMoranville, Carol W.; O'Donnell, Paula Bogott

    2001-01-01

    Examined whether changing tuition rates to a sliding scale based on the number of credit hours taken will increase 4-year graduation rates. Found that a sliding tuition rate scale does not increase 4-year graduation rates. (EV)

  4. 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.

  5. Revenue Management approach to car rental business : Revenue Management guide for Helkama Rent Ltd

    OpenAIRE

    Rantanen, Aimo

    2013-01-01

    The purpose of this product-oriented thesis is to study revenue management as a business practise and and create a Revenue Management guide for the assigning company Helkama Rent Ltd car rental. The guide is supposed to give ideas and a structure for Revenue Management in Helkama Rent Ltd. Helkama Rent Ltd has been struggling with the profitability issues recently. Revenue Management guide will help Helkama Rent to obtain Revenue Management philosophy, and give ideas and tools for more effici...

  6. 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.

  7. 26 CFR 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.

    Science.gov (United States)

    2010-04-01

    ... education. No unlimited exclusion is permitted for amounts paid for books, supplies, dormitory fees, board... tuition payment directly to a foreign university on behalf of B. A had no legal obligation to make this payment. The foreign university is described in section 170(b)(1)(A)(ii) of the Code. A's tuition...

  8. The Impact of Rising Tuition on the Low Income and Minority Populations of Arizona.

    Science.gov (United States)

    Rubi, David C.

    A study was conducted to determine whether college tuition increases in Arizona were placing a disproportionate burden on individuals at lower income levels. Statistical data from the 10-year census reports were analyzed to calculate tuition as a percentage of per capital income for the following groups: total population, White non-Hispanics,…

  9. 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…

  10. 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…

  11. 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…

  12. Tuition and Fee Policy Recommendations, 1981-1983. Report No. 81-4.

    Science.gov (United States)

    Curry, Denis J.; Fischer, Norman M.

    Comprehensive recommendations concerning tuition and fee policy for Washington public institutions of higher education are presented, based on 1981-83 rates calculated in compliance with statutory requirements. Under the new recommendations, the combined tuition and operating fees for resident undergraduate students at the University of Washington…

  13. Net Tuition and Net Price Trends in the United States: 2000-2009

    Science.gov (United States)

    Gillen, Andrew; Robe, Jonathan; Garrett, Daniel

    2011-01-01

    While the most visible measure of college costs is published tuition, because of financial aid, this "sticker price" does not necessarily reflect the costs that students and their families actually pay. To the extent that students and their families are concerned about what costs they will need to pay to cover tuition charges, the relevant measure…

  14. 38 CFR 21.7075 - Entitlement to tuition assistance top-up.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Entitlement to tuition assistance top-up. 21.7075 Section 21.7075 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Program (Montgomery GI Bill-Active Duty) Entitlement § 21.7075 Entitlement to tuition assistance...

  15. The Impact of Tuition Increases on Undocumented College Students' Schooling Decisions

    Science.gov (United States)

    Conger, Dylan

    2014-01-01

    This paper examines the effect of a short-lived increase in tuition rates on undocumented college students' schooling decisions. In the spring of 2002, the City University of New York (CUNY) reversed its policy of charging in-state tuition rates to undocumented college students who could demonstrate that they migrated to New York at a relatively…

  16. 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…

  17. 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…

  18. A Regional Study of Attitudes toward Public Schools, Private Schools and Tuition Tax Credits.

    Science.gov (United States)

    Walker, John H.; Woodson, Marvin C., Jr.

    A questionnaire survey of 982 people in 4 shopping malls in the Piedmont region of South Carolina sought to assess public attitudes about the quality of public and private schools, proposed federal tuition tax credit legislation, tax support for private schools, and outcomes should tuition tax credits be adopted. Respondents were asked to "grade"…

  19. The International Market for MBA Qualifications: The Relationship between Tuition Fees and Applications

    Science.gov (United States)

    Elliott, Caroline; Soo, Kwok Tong

    2013-01-01

    This paper explores the relationship between tuition fees charged by MBA programmes and the number of applications to these programmes, using a panel dataset comprising universities from countries across the world. Using Three-Stage-Least-Squares methods for simultaneous equations, we find a two-way relationship between tuition fees and…

  20. Tuition Fees and the Time to Graduation: Evidence from a Natural Experiment

    Science.gov (United States)

    Bruckmeier, Kerstin; Fischer, Georg-Benedikt; Wigger, Berthold U.

    2015-01-01

    We used the recent introduction of general tuition fees at public universities in several of the German federal states as a natural experiment to identify whether tuition fees reduce the time to graduation and the extent to which they do so. We employed a difference-in-differences approach with the states that introduced fees as the treatment…

  1. A Survey of Tuition-Free English Major Students' Use of Language Learning Strategies

    Science.gov (United States)

    Zheng, Jianfeng

    2013-01-01

    In order to have a clear understanding of the differences between tuition-free students and non-tuition-free students in the strategies they employ and to prepare for the conduction of the Language Learning Strategy Course to the two groups of students, the author decided to conduct a survey as to the students' current use of language learning…

  2. The International Market for MBA Qualifications: The Relationship between Tuition Fees and Applications

    Science.gov (United States)

    Elliott, Caroline; Soo, Kwok Tong

    2013-01-01

    This paper explores the relationship between tuition fees charged by MBA programmes and the number of applications to these programmes, using a panel dataset comprising universities from countries across the world. Using Three-Stage-Least-Squares methods for simultaneous equations, we find a two-way relationship between tuition fees and…

  3. The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.

    Science.gov (United States)

    Frey, Donald E.

    1982-01-01

    Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

  4. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the...

  5. 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.

  6. ANALYSIS OF TUITION GROWTH RATES BASED ON CLUSTERING AND REGRESSION MODELS

    Directory of Open Access Journals (Sweden)

    Long Cheng

    2016-07-01

    Full Text Available Tuition plays a significant role in determining whether a student could afford higher education, which is one of the major driving forces for country development and social prosperity. So it is necessary to fully understand what factors might affect the tuition and how they affect it. However, many existing studies on the tuition growth rate either lack sufficient real data and proper quantitative models to support their conclusions, or are limited to focus on only a few factors that might affect the tuition growth rate, failing to make a comprehensive analysis. In this paper, we explore a wide variety of factors that might affect the tuition growth rate by use of large amounts of authentic data and different quantitative methods such as clustering and regression models.

  7. Evaluating state tax revenue variability: a portfolio approach

    OpenAIRE

    Garrett, Thomas A.

    2006-01-01

    State revenue variability is evaluated using a volatility model rooted in portfolio theory. The model evaluates how closely a state's revenue portfolio is constructed to minimize variability in total state tax revenue. The model complements parametric methods of revenue variability.

  8. 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.

  9. Revenue Maximizing Head Starts in Contests

    OpenAIRE

    Franke, Jörg; Leininger, Wolfgang; Wasser, Cédric

    2014-01-01

    We characterize revenue maximizing head starts for all-pay auctions and lottery contests with many heterogeneous players. We show that under optimal head starts all-pay auctions revenue-dominate lottery contests for any degree of heterogeneity among players. Moreover, all-pay auctions with optimal head starts induce higher revenue than any multiplicatively biased all-pay auction or lottery contest. While head starts are more effective than multiplicative biases in all-pay auctions, they are l...

  10. 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...

  11. 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.

  12. 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.

  13. 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.

  14. 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,...

  15. Administrative Cicular No. 31 (Rev. 2) - International indemnity and non-resident allowance

    CERN Multimedia

    Department Head Office - HR Department

    2016-01-01

    Administrative Circular No. 31 (Rev. 2) entitled "International indemnity and non-resident allowance", approved by the Director-General following discussion in the Standing Concertation Committee meeting on 23 June 2016, will be available on 1st September 2016 via the following link: https://cds.cern.ch/record/2208547.   This revised circular cancels and replaces Administrative Circular No. 31 (Rev. 1) also entitled "International indemnity and non-resident allowance" of October 2007. The main changes reflect the decision taken in the framework of the five-yearly review to extend eligibility for international indemnity to all staff members, as well to introduce a distinction between current staff members and those recruited as from 1st September 2016. For the latter, the international indemnity will be calculated as a percentage of the minimum salary of the grade into which they are recruited; the amount granted to the former will not change, and is now expressed ...

  16. Nonresident fatherhood and adolescent sexual behavior: a comparison of siblings approach.

    Science.gov (United States)

    Ryan, Rebecca M

    2015-02-01

    Although voluminous research has linked nonresident fatherhood to riskier sexual behavior in adolescence, including earlier sexual debut, neither the causality of that link nor the mechanism accounting for it has been well-established. Using data from the National Longitudinal Survey of Youth, 1979-the Young Adult Survey (CNLSY-YA), the present study addresses both questions by comparing the sexual development of siblings discordant for age at father departure from the home and examining results across behavioral (age at first intercourse), biological (pubertal timing), and cognitive (attitudes about childbearing and marriage) sexual outcomes (N = 5,542). Findings indicate that nonresident fatherhood, beginning either at birth or during middle childhood, leads to an earlier sexual debut for girls, but not for boys, an effect likely explained by weak parental monitoring rather than an accelerated reproductive strategy. PsycINFO Database Record (c) 2015 APA, all rights reserved.

  17. Nonresident fathers' parenting, family processes, and children's development in urban, poor, single-mother families.

    Science.gov (United States)

    Choi, Jeong-Kyun

    2010-01-01

    With dramatic growth in nonrmarital births, an increasing number of children are growing up in single-mother families. This study examines the relationships among nonresident fathers' parenting and children's behavioral and cognitive development in low-income, single-mother families. It also considers the personal characteristics of the children's single mothers as well as family processes and economic circumstances. Analyses use the first three waves of longitudinal data from a subsample of single and noncohabiting mothers in the Fragile Families and Child Wellbeing Study. Results suggest that nonresident fathers' parenting is indirectly associated with children's behavior problems and cognitive development. The findings further suggest that those estimated associations are transmitted through mothers' parenting. The study also discusses the policy and practice implications of its findings.

  18. Challenges of Tuition fee’s decision: Private Universities case in Kosovo

    Directory of Open Access Journals (Sweden)

    Besa Shahini

    2013-12-01

    Full Text Available This study assesses Challenges that Private Universities in Kosovo face when employing tuition fee strategies. Data are collected on May - June 2012 through in-depth interview and questioners with supervisors and students of three Private Universities in Kosovo. As of low purchasing power of students and overall economic crises in Kosovo, students are very sensitive to pricing strategies employed and according to fee they evaluate before and after -enrollment assessment. Students’ academic expectations are much higher relative to their low tuition requirements. In transition economies, employing tuition strategies that satisfy both Universities and students is a challenge for higher educational institutions.

  19. Organ transplantation for nonresidents of the United States: a policy for transparency.

    Science.gov (United States)

    Glazier, A K; Danovitch, G M; Delmonico, F L

    2014-08-01

    A policy proposal relating to transplantation of deceased donor organs into nonresidents of the United States was jointly sponsored by the Organ Procurement and Transplantation Network (OPTN)/United Network for Organ Sharing (UNOS) International Relations and Ethics Committees and approved by the OPTN/UNOS Board in June 2012. The proposal followed prior acceptance by the Board of the definitions of "travel for transplantation" and "transplant tourism" and the introduction in March 2012 of revised data collection categories for transplant candidates who are neither citizens nor residents. The most important aspect of the new policy concerns replacement of the previous so-called "5% rule" with the review of all residency and citizenship data and the preparation of a public annual report. The new policy does not prohibit organ transplantation in nonresidents. However, the policy and public data report will ensure transparency and support transplant center responsibility to account for their practices. Since the adoption of the policy, the first 19 months of data show that less than 1% of new deceased donor waitlist additions and less than 1% of transplantation recipients were non-US citizen/nonresidents candidates who traveled to the United States for purposes of transplantation. By adopting this policy, the US transplant community promotes public trust and serves as an example to the international transplant community.

  20. Nonresident parental influence on adolescent weight and weight-related behaviors: similar or different from resident parental influence?

    Science.gov (United States)

    Berge, Jerica M; Meyer, Craig; MacLehose, Richard F; Eisenberg, Marla E; Neumark-Sztainer, Dianne

    2014-10-23

    Many parents do not live with, or have shared custody of, their adolescent children (i.e., nonresident parents). The degree of their influence on their children, as compared to parents who do live with their children the majority of the time (i.e. resident parents) has not been well-studied. The current study aimed to examine whether and how resident and nonresident parents' weight and weight-related behaviors are correlated with adolescents' weight and weight-related behaviors. Results will inform who may be important to include in adolescent obesity prevention interventions. Data from two linked population-based studies, EAT 2010 and F-EAT, were used for cross-sectional analyses. Resident parents (n = 200; 80% females; mean age =41.8), nonresident parents (n =200; 70% male; mean age =43.1), and adolescents (n =200; 60% girls; mean age =14.2 years) were socioeconomically and racially/ethnically diverse. Multiple regression models were fit to investigate the association between resident and nonresident parents' weight and weight-related behaviors and adolescents' weight and weight-related behaviors. Both resident and nonresident parents' BMI were significantly associated with adolescents' BMI percentile. Additionally, resident parents' sugar-sweetened beverage consumption and fruit and vegetable intake were significantly associated with adolescents' sugar-sweetened beverage intake and fruit and vegetable intake (p parent physical activity and adolescent physical activity was marginally significant (p = 0.067). Neither resident nor nonresident parents' fast food consumption, breakfast frequency, or sedentary behaviors were significantly associated with adolescents' same behaviors. These preliminary findings suggest that resident and nonresident parents may have slightly different influences on their adolescent children's weight-related behaviors. Longitudinal follow-up is needed to determine temporality of associations.

  1. What makes a physician revenue cycle tick.

    Science.gov (United States)

    Freeman, Thomas; Stephen, Stan

    2011-09-01

    Hospitals should boost the revenue cycle performance of acquired physician practices by: Effectively assimilating the physician practice into the overall organization. Standardizing revenue cycle processes, policies, and tools between the hospital and physician practice. Enhancing physician/patient scheduling policies and procedures. Regularly auditing physician documentation and periodically comparing hospital charges against practice charges. Improving procedures for responding to denials.

  2. Sampling and Representation Complexity of Revenue Maximization

    OpenAIRE

    Dughmi, Shaddin; Han, Li; Nisan, Noam

    2014-01-01

    We consider (approximate) revenue maximization in auctions where the distribution on input valuations is given via "black box" access to samples from the distribution. We observe that the number of samples required -- the sample complexity -- is tightly related to the representation complexity of an approximately revenue-maximizing auction. Our main results are upper bounds and an exponential lower bound on these complexities.

  3. Revenue Sharing in European Football Leagues

    DEFF Research Database (Denmark)

    Olai Hansen, Bodil; Tvede, Mich

    2016-01-01

    of complementarities. Firstly, it is shown that revenue sharing leads to lower overall quality of sports leagues. Secondly, it is shown that the optimal quality for the league is lower (higher) than the quality in a league without revenue sharing in case of negative (positive) externalities between clubs. Thirdly...

  4. 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 di

  5. 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.

  6. Revenue cycle staff education: 3 views.

    Science.gov (United States)

    Schnelle, Lorraine P

    2006-09-01

    Hospital revenue cycle staff education programs should support skill development, address adult learning principles, and use cost-effective methods. Education programs should provide training for both new and existing employees. Educating revenue cycle staff reduces employee turnover, improves compliance, decreases denial write-offs, improves customer satisfaction, and increases point-of-service collections.

  7. 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

  8. 20 CFR 25.203 - How is the Special Schedule applied to non-resident aliens in the Territory of Guam?

    Science.gov (United States)

    2010-04-01

    ...-resident aliens in the Territory of Guam? 25.203 Section 25.203 Employees' Benefits OFFICE OF WORKERS... Compensation § 25.203 How is the Special Schedule applied to non-resident aliens in the Territory of Guam? (a... on or after July 1, 1971 in the Territory of Guam to non-resident alien employees recruited...

  9. Analysis of the Tuition Assistance Program: does the method of instruction matter in TA classes?

    OpenAIRE

    Mehay, Stephen L; Pema, Elda

    2010-01-01

    The Navy's Tuition Assistance (TA) program subsidizes the tuition costs of off-duty college classes for Navy personnel. Although prior studies have investigated the effect of completing college courses via TA on enlisted retention and promotion (Mehay and Pema, 2009), no prior study has examined the effect of the instructional methods in the courses taken via TA. Interest in course delivery methods has been stimulated by the rapid growth in online TA classes. This study analyzes the effects o...

  10. EQUAL OPPORTUNITY IN HIGHER EDUCATION THROUGH THE FREE TUITION PROGRAM FOR NEW STUDENTS IN SOUTH SULAWESI

    OpenAIRE

    IBRAHIM, MUHAMMAD AKMAL; Aslinda, Aslinda; Ikramullah, Muhammad

    2016-01-01

    In implementing the mandate of Law No. 32 Year of 2004 on the regional autonomy, particularly in the field of education, the Governor of South Sulawesi Province take immediate measures to launch the policy package program of ???Free Tuition Fee (SPP)??? for two semesters for new students in public or private universities in the province. The purpose of the current study was to describe the "Free Tuition Fee Program" by using the theory of Edward III consisting of how the program is communicat...

  11. EQUAL OPPORTUNITY IN HIGHER EDUCATION THROUGH THE FREE TUITION PROGRAM FOR NEW STUDENTS IN SOUTH SULAWESI

    OpenAIRE

    IBRAHIM, MUHAMMAD AKMAL

    2017-01-01

    - In implementing the mandate of Law No. 32 Year of 2004 on the regional autonomy, particularly in the field of education, the Governor of South Sulawesi Province take immediate measures to launch the policy package program of ???Free Tuition Fee (SPP)??? for two semesters for new students in public or private universities in the province. The purpose of the current study was to describe the "Free Tuition Fee Program" by using the theory of Edward III consisting of how the program is commu...

  12. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    This study was carried out to assess tourists' flow and revenue generation from 1999 to 2009 in. Kainji Lake National ... adverse human impacts, while the latter has to do with making ... well as any cultural features found therein (Boo,. 1991).

  13. 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...

  14. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    were local tourists. ... Key words: Kainji Lake National Park, Ecotourism, Tourist flow, Revenue ... focus on economic and social benefits. ... adverse human impacts, while the latter has to ... well as any cultural features found therein (Boo,.

  15. Sub-national Revenue Mobilization in Mexico

    OpenAIRE

    Castaneda, Luis Cesar; Pardinas, Juan

    2012-01-01

    This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is their most important source of revenue and relatively simple to collect. Empirical evidence further suggests that tax collection ef...

  16. New FASB standard addresses revenue recognition considerations.

    Science.gov (United States)

    McKee, Thomas E

    2015-12-01

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

  17. Approximate Revenue Maximization in Interdependent Value Settings

    OpenAIRE

    Chawla, Shuchi; Fu, Hu; Karlin, Anna

    2014-01-01

    We study revenue maximization in settings where agents' values are interdependent: each agent receives a signal drawn from a correlated distribution and agents' values are functions of all of the signals. We introduce a variant of the generalized VCG auction with reserve prices and random admission, and show that this auction gives a constant approximation to the optimal expected revenue in matroid environments. Our results do not require any assumptions on the signal distributions, however, ...

  18. Stochastic Modeling of Airlines' Scheduled Services Revenue

    Science.gov (United States)

    Hamed, M. M.

    1999-01-01

    Airlines' revenue generated from scheduled services account for the major share in the total revenue. As such, predicting airlines' total scheduled services revenue is of great importance both to the governments (in case of national airlines) and private airlines. This importance stems from the need to formulate future airline strategic management policies, determine government subsidy levels, and formulate governmental air transportation policies. The prediction of the airlines' total scheduled services revenue is dealt with in this paper. Four key components of airline's scheduled services are considered. These include revenues generated from passenger, cargo, mail, and excess baggage. By addressing the revenue generated from each schedule service separately, air transportation planners and designers are able to enhance their ability to formulate specific strategies for each component. Estimation results clearly indicate that the four stochastic processes (scheduled services components) are represented by different Box-Jenkins ARIMA models. The results demonstrate the appropriateness of the developed models and their ability to provide air transportation planners with future information vital to the planning and design processes.

  19. 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.

  20. Modeling Nonresident Seabird Foraging Distributions to Inform Ocean Zoning in Central California.

    Science.gov (United States)

    Studwell, Anna J; Hines, Ellen; Elliott, Meredith L; Howar, Julie; Holzman, Barbara; Nur, Nadav; Jahncke, Jaime

    2017-01-01

    Seabird aggregations at sea have been shown to be associated with concentrations of prey. Previous research identified Central California as a highly used foraging area for seabirds, with locally breeding seabirds foraging close to their colonies on Southeast Farallon Island. Herein, we focus on nonresident (i.e. non-locally breeding) seabird species off of Central California. We hypothesized that high-use foraging areas for nonresident seabirds would be influenced by oceanographic and bathymetric factors and that spatial and temporal distributions would be similar within planktivorous and generalist foraging guilds but would differ between them. With data collected by the Applied California Current Ecosystem Studies (ACCESS) partnership during cruises between April and October from 2004-2013, we developed generalized linear models to identify high-use foraging areas for each of six nonresident seabird species. The four generalist species are Phoebastria nigripes (black-footed albatross), Ardenna griseus (sooty shearwater), Ardenna creatopus (pink-footed shearwater), and Fulmarus glacialis (northern fulmar). The two planktivorous species are Phalaropus lobatus (red-necked phalarope) and Phalaropus fulicarius (red phalarope). Sea surface temperature was significant for generalist species and sea surface salinity was important for planktivorous species. The distance to the 200-m isobath was significant in five of six models, Pacific Decadal Oscillation with a 3-month lag in four models, and sea surface fluorescence, the distance to Cordell Bank, and depth in three models. We did not find statistically significant differences between distributions of individual seabird species within a foraging guild or between guilds, with the exception of the sooty shearwater. Model results for a multi-use seabird foraging area highlighted the continental shelf break, particularly within the vicinity of Cordell Bank, as the highest use areas as did Marxan prioritization. Our

  1. Modeling Nonresident Seabird Foraging Distributions to Inform Ocean Zoning in Central California

    Science.gov (United States)

    Hines, Ellen; Elliott, Meredith L.; Howar, Julie; Holzman, Barbara; Nur, Nadav; Jahncke, Jaime

    2017-01-01

    Seabird aggregations at sea have been shown to be associated with concentrations of prey. Previous research identified Central California as a highly used foraging area for seabirds, with locally breeding seabirds foraging close to their colonies on Southeast Farallon Island. Herein, we focus on nonresident (i.e. non-locally breeding) seabird species off of Central California. We hypothesized that high-use foraging areas for nonresident seabirds would be influenced by oceanographic and bathymetric factors and that spatial and temporal distributions would be similar within planktivorous and generalist foraging guilds but would differ between them. With data collected by the Applied California Current Ecosystem Studies (ACCESS) partnership during cruises between April and October from 2004–2013, we developed generalized linear models to identify high-use foraging areas for each of six nonresident seabird species. The four generalist species are Phoebastria nigripes (black-footed albatross), Ardenna griseus (sooty shearwater), Ardenna creatopus (pink-footed shearwater), and Fulmarus glacialis (northern fulmar). The two planktivorous species are Phalaropus lobatus (red-necked phalarope) and Phalaropus fulicarius (red phalarope). Sea surface temperature was significant for generalist species and sea surface salinity was important for planktivorous species. The distance to the 200-m isobath was significant in five of six models, Pacific Decadal Oscillation with a 3-month lag in four models, and sea surface fluorescence, the distance to Cordell Bank, and depth in three models. We did not find statistically significant differences between distributions of individual seabird species within a foraging guild or between guilds, with the exception of the sooty shearwater. Model results for a multi-use seabird foraging area highlighted the continental shelf break, particularly within the vicinity of Cordell Bank, as the highest use areas as did Marxan prioritization. Our

  2. Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania

    Directory of Open Access Journals (Sweden)

    Calotă Traian-Ovidiu

    2013-08-01

    Full Text Available Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i the law, (ii the avoidance of double taxation (CEDI concluded by Romania with other countries and (iii the EU legislation. Also, the authors present one of the cases of controversy generated by the Romanian tax legislation, which create controversy and maintain a high level of uncertainty in the business environment.

  3. 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.

  4. 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.

  5. Pathways to Prevention: Improving Nonresident African American Fathers' Parenting Skills and Behaviors to Reduce Sons' Aggression

    Science.gov (United States)

    Caldwell, Cleopatra Howard; Antonakos, Cathy L.; Assari, Shervin; Kruger, Daniel; De Loney, E. Hill; Njai, Rashid

    2014-01-01

    This study describes a test of the Fathers and Sons Program for increasing intentions to avoid violence and reducing aggressive behaviors in 8-to 12-year-old African American boys by enhancing the parenting skills satisfaction and parenting behaviors of their nonresident fathers. The study included 158 intervention and 129 comparison group…

  6. Father by law: effects of joint legal custody on nonresident fathers' involvement with children.

    Science.gov (United States)

    Seltzer, J A

    1998-05-01

    Family membership and household composition do not always coincide. Joint legal custody after divorce formalizes the relationship between fathers and children who live apart. Policymakers hope that explicit acknowledgment of nonresident fathers' rights and responsibilities will increase their involvement with their children. I use prospective data from the National Survey of Families and Households to examine the association between joint legal custody and two aspects of nonresident fathers' contributions to their children--the frequency of visits between fathers and children and child-support payments. The analysis examines approximately 160 families in which parents divorced between interviews conducted for Wave 1 (1987-1988) and Wave 2 (1992-1994) of the survey. I investigate the effects of joint legal custody holding constant physical custody or replacement by restricting the analysis to children who live with their mothers most of the year. Controlling for socioeconomic status and the quality of family relationships before separation, fathers with joint legal custody see their children more frequently and have more overnight visits than do other fathers. The positive effect of joint legal custody on frequency of visits persists once unobserved differences among families are taken into account. Although fathers with joint legal custody pay more child support than those without joint legal custody, this difference lacks statistical significance when other family characteristics are taken into account. These findings support the view that joint legal custody may encourage some aspects of paternal involvement after divorce.

  7. 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…

  8. 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…

  9. 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... GI Bill tuition and fee in-State maximum rates for the 2010- 2011 academic year. The Post-9/11 GI... amounts payable for training pursued under the Post-9/11 GI Bill after July 31, 2010, and before August 1...

  10. 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...

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

    DEFF Research Database (Denmark)

    Mitze, Timo; Burgard, Claudia; Alecke, Bjoern

    This paper investigates the effects of tuition fees on the university enrollment and location decision of high school graduates in Germany. After a Federal Constitutional Court decision in 2005, 7 out of 16 German federal states introduced tuition fees for higher education. In the empirical...

  12. 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

    This paper investigates the effects of tuition fees on the university enrollment and location decision of high school graduates in Germany. After a Federal Constitutional Court decision in 2005, 7 out of 16 German federal states introduced tuition fees for higher education. In the empirical...

  13. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

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

  14. Efficiency of (Revenue-)Optimal Mechanisms

    OpenAIRE

    Aggarwal, Gagan; Goel, Gagan; Mehta, Aranyak

    2009-01-01

    We compare the expected efficiency of revenue maximizing (or {\\em optimal}) mechanisms with that of efficiency maximizing ones. We show that the efficiency of the revenue maximizing mechanism for selling a single item with k + log_{e/(e-1)} k + 1 bidders is at least as much as the efficiency of the efficiency maximizing mechanism with k bidders, when bidder valuations are drawn i.i.d. from a Monotone Hazard Rate distribution. Surprisingly, we also show that this bound is tight within a small ...

  15. 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 o

  16. 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.

  17. 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 pu

  18. Can Sales Tax Revenue Equitably Finance Education?

    Science.gov (United States)

    Jansen, Anicca C.

    In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

  19. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY... Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the...

  20. Enhancing the revenue cycle experience for patients.

    Science.gov (United States)

    Consolver, Patti; Phillips, Scott

    2014-09-01

    In 2013, Texas Health Resources began to record discussions with patients at each revenue cycle touch point, from scheduling through registration. The recordings give leaders insight on the accuracy and consistency of information communicated at each touch point and provide a tool for improving customer service. The initiative has improved patient satisfaction and increased point-of-service collections.

  1. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

    ... PROJECT Power Marketing § 904.5 Revenue requirements. (a) Western shall collect all electric service... Boulder City Act of 1958 (72 Stat. 1726), as shown on the books of accounts of Reclamation as of May 31... of the Boulder City Act of 1958, shall be the power contract period beginning June 1, 1987,...

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

    African Journals Online (AJOL)

    user

    2013-07-07

    Jul 7, 2013 ... financial problems hindering local governments in Nigeria, most especially .... Borrowing from State Government and financial institutions. f. Local government share of value added tax (VAT). .... Thus, tax evasion ... factors responsible for Local Government poor revenue .... 3 Issue 3 P.54 on internet. Orewa ...

  3. Strategies for successfully consolidating revenue operations.

    Science.gov (United States)

    Mardon, Stephanie; Reed, Susan A; Parris, Robert; Bonser, Amanda

    2014-09-01

    Beginning a large revenue cycle consolidation project with a highly disciplined pilot project can support the goal of a predictable and efficient rollout systemwide. A commitment to consistent metrics pays off in continuous improvement, transparency, and accountability. Detailed staffing plans are essential to meeting milestone targets during the transition. The right technology is key to achieving standardization and to measuring progress.

  4. 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

  5. Piracy and Box Office Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    2017-01-01

    In this paper we evaluate the heterogeneous effects of online copyright enforcement. We ask whether the unexpected shutdown of the popular file hosting platform Megaupload had a differential effect on box office revenues of wide-release vs. niche movies. Identification comes from a comparison...

  6. Entrepreneurship in the Community College: Revenue Diversification.

    Science.gov (United States)

    Brightman, Richard W.

    1989-01-01

    Offers guidelines for community colleges wishing to become involved in for-profit ventures as a means of revenue diversification. Explains the differences between for-profit activities related to the college's non-profit mission and those that are not; alternative organizational structures; and common operations (e.g., catering, retail sales, and…

  7. 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.

  8. 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...

  9. Pre-University Tuition in Science and Technology Can Influence Executive Functions

    Science.gov (United States)

    Méndez, Marta; Arias, Natalia; Menéndez, José R.; Villar, José R.; Neira, Ángel; Romano, Pedro V.; Núñez, José Carlos; Arias, Jorge L.

    2014-01-01

    Introduction: Scientific and technological areas include tuition based on highly visuo-spatial specialization and problem solving. Spatial skills and problem solving are embedded in a curriculum that promotes understanding of Science and technical subjects. These abilities are related to the development of executive functions (EFs). We aim to…

  10. Florida's Prepaid College Tuition Program: Marketing a Pre-Need Service.

    Science.gov (United States)

    Gauff, Joseph F., Jr.

    1994-01-01

    A discussion of Florida's college tuition prepayment program describes the plan and its options and examines its marketing implications as a preneed service. It is concluded that the program makes saving for college easy, economical, and completely safe but requires rethinking of conventional marketing strategies and mix. (MSE)

  11. 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…

  12. Singing in Primary Schools: Case Studies of Good Practice in Whole Class Vocal Tuition

    Science.gov (United States)

    Lamont, Alexandra; Daubney, Alison; Spruce, Gary

    2012-01-01

    Within the context of British initiatives in music education such as the Wider Opportunities programme in England and the recommendations of the Music Manifesto emphasising the importance of singing in primary schools, the current paper explores examples of good practice in whole-class vocal tuition. The research included seven different primary…

  13. The Adoption of Prepaid Tuition and Savings Plans in the American States: An Event History Analysis

    Science.gov (United States)

    Doyle, William R.; McLendon, Michael K.; Hearn, James C.

    2010-01-01

    The past two decades have been a period of far-reaching policy experimentation in state financing of higher education. Between 1986 and 1999, 21 states adopted prepaid college tuition plans. Thirty-one states adopted some form of college savings plan. Both kinds of policies were designed to enhance the affordability of higher education during a…

  14. The Adoption of Prepaid Tuition and Savings Plans in the American States: An Event History Analysis

    Science.gov (United States)

    Doyle, William R.; McLendon, Michael K.; Hearn, James C.

    2010-01-01

    The past two decades have been a period of far-reaching policy experimentation in state financing of higher education. Between 1986 and 1999, 21 states adopted prepaid college tuition plans. Thirty-one states adopted some form of college savings plan. Both kinds of policies were designed to enhance the affordability of higher education during a…

  15. 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…

  16. Tax justice of the reform of higher education: tuition fees or tax relief?

    Directory of Open Access Journals (Sweden)

    Pavel Semerád

    2012-01-01

    Full Text Available This paper deals with the current reform of higher education which is now being discussed in the Czech Republic. The Government and the Ministry of Education, Youth and Sports propose a tuition fee for students at universities but there is still no clear concept of it. University leaders and students are against the tuition fee because of their fear of getting into debt during their study. The aim of this paper is to show an alternative way of funding higher education without tuition fee loans and from the point of view of tax justice. According to the concept of horizontal justice (Mankiw, 1999 taxpayers should pay taxes at the same rate, but it does not work this way. The result of research is that changes in Act 586/1992 Coll., on income tax and in Act 117/1995 Coll., on state social welfare are required. Abolition of tax relief is proposed where discrimination against other taxpayers and groups of students could occur. By abolition of tax relief for a student and tax relief for a dependent child the amounts of 4,020 CZK and 13,404 CZK respectively could be saved. Changes in legislation could be politically more acceptable than the tuition fee. The solution could also lead to simplification for taxpayers. The target should be equal access to higher education for all students.

  17. Critical Issue Bibliography (CRIB) Sheet: Maintaining Financial Health--Tuition Strategies, Cost Containment, and Fundraising.

    Science.gov (United States)

    ERIC Clearinghouse on Higher Education, Washington, DC.

    This CRitical Issue Bibliography (CRIB) Sheet lists resources that focus on maintaining the financial health of an institution of higher education. It describes resources in three areas: (1) tuition strategies; (2) cost containment; and (3) fundraising. The focus of the bibliography, however, is on cost containment and efficiency, and it details…

  18. An Overwhelming Climb: The Complexities of Combining College, Full-Time Work, and Company Tuition Assistance

    Science.gov (United States)

    Gagnon, Janelle L.; Packard, Becky Wai-Ling

    2012-01-01

    This paper examines the complex experiences of full-time employed adults trying to climb the career ladder in their company by making use of company tuition assistance to earn their first college degree. Guided by Savickas' (2005) career construction theory, emphasizing the personal agency and meaning-making within career development, we conducted…

  19. The Price of Higher Education: How Rational Is British Tuition Fee Policy?

    Science.gov (United States)

    Miller, Brian

    2010-01-01

    This article examines the introduction of variable tuition fees for university students in the UK--an initiative that has become totemic in British higher education policy. The article seeks to identify the origin of this policy, using the work of Michael Oakeshott (1962) as a framework for discussing the rationality of new Labour. The rhetoric of…

  20. 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…

  1. Developing That Voice: Locating Academic Writing Tuition in the Mainstream of Higher Education

    Science.gov (United States)

    Hathaway, Julia

    2015-01-01

    This paper argues that all students, whatever their linguistic identities, can benefit from an explicit and structured introduction to academic writing. It argues that this tuition should no longer be seen as support, and therefore marginalised, but as a transformative process of acculturation that needs to be located in the mainstream of the…

  2. Florida's Prepaid College Tuition Program: Marketing a Pre-Need Service.

    Science.gov (United States)

    Gauff, Joseph F., Jr.

    1994-01-01

    A discussion of Florida's college tuition prepayment program describes the plan and its options and examines its marketing implications as a preneed service. It is concluded that the program makes saving for college easy, economical, and completely safe but requires rethinking of conventional marketing strategies and mix. (MSE)

  3. Tuition for Children Who Cannot Attend School Due to Illness in Scotland: Experiences of Home Tutors

    Science.gov (United States)

    Acevedo, Mercedes; Gilchrist, Anne

    2007-01-01

    We have explored the working patterns and perceptions of a group of teachers who provide home tuition for children who cannot attend school due to medical problems. These teachers reported high levels of experience in teaching, enthusiasm for their work, and clear managerial structures. Home tutors found it very rewarding to build relationships…

  4. 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…

  5. 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…

  6. A Comparison of Tuition Disparities among City, Suburban, Town, and Rural Public Community Colleges

    Science.gov (United States)

    Glover, Louis Charles

    2009-01-01

    The purpose of this study was to examine differences in tuition rates and college affordability indexes (CAIs) between and among U.S. public community colleges formulated upon urbanization criteria extracted from the Integrated Post Secondary Data System (IPEDS) maintained by the National Center for Education Statistics (NCES), which operates…

  7. Cash Management, Revenue Sources and Cost Effective Methods of Revenue Collection at Local Government Level

    Directory of Open Access Journals (Sweden)

    Mustapha Gimba Kumshe

    2013-04-01

    Full Text Available The main objective of this paper was to focus on the elements, objectives, goals and importance of cash management; and also to examine the sources of revenue and cost effective collections for local governments. The elements of cash management are identified as establishing bank relations, preparing cash flow statements, estimating collection receipts and analyzing cash flow and preparing a budget. Amongst the objectives of cash management is to ensure availability of cash resources at all times for efficient and unconstrained implementation of the annual budget. The primary goals of a good cash management system are to maintain adequate cash at hand to meet the daily cash requirements of the local government while maximizing the amount available for investment and to obtain the maximum earnings on invested funds while ensuring their safety. The local governments obtain their revenue through internal and external sources, the external sources of revenue includes federal statutory allocations and loans obtained from financial institutions and other agencies; while among the internal sources are revenue from market fees, fees collected from motor parks, street hawking fees, shop fees and other miscellaneous sources. Some of the cost effective methods of revenue collections are contracting out of revenue collections to private collection agency, designating collection points for convenience, application of e-collection method where the local governments device a means of allowing tax payers to pay their taxes online. It is recommended that proper management of funds, efficient accounting and auditing system is necessary for proper cash management.

  8. Pathways to prevention: improving nonresident African American fathers' parenting skills and behaviors to reduce sons' aggression.

    Science.gov (United States)

    Howard Caldwell, Cleopatra; Antonakos, Cathy L; Assari, Shervin; Kruger, Daniel; De Loney, E Hill; Njai, Rashid

    2014-01-01

    This study describes a test of the Fathers and Sons Program for increasing intentions to avoid violence and reducing aggressive behaviors in 8- to 12-year-old African American boys by enhancing the parenting skills satisfaction and parenting behaviors of their nonresident fathers. The study included 158 intervention and 129 comparison group families. Structural equation model results indicated that the intervention was effective for improving fathers' parenting skills satisfaction, which was positively associated with sons' satisfaction with paternal engagement. Sons' paternal engagement satisfaction was positively associated with their intentions to avoid violence. Although aggressive behaviors were lower for comparison group sons, the intervention effectively reduced sons' aggressive behaviors indirectly by enhancing fathers' parenting behaviors. Support for family-centered youth violence prevention efforts is discussed.

  9. Uncertain Programming for Network Revenue Management

    Directory of Open Access Journals (Sweden)

    Deyi Mou

    2014-01-01

    Full Text Available The mathematical model for airline network seat inventory control problem is usually investigated to maximize the total revenue under some constraints such as capacities and demands. This paper presents a chance-constrained programming model based on the uncertainty theory for network revenue management, in which the fares and the demands are both uncertain variables rather than random variables. The uncertain programming model can be transformed into a deterministic form by taking expected value on objective function and confidence level on the constraint functions. Based on the strategy of nested booking limits, a solution method of booking control is developed to solve the problem. Finally, this paper gives a numerical example to show that the method is practical and efficient.

  10. The transition to emerging revenue models.

    Science.gov (United States)

    Harris, John M; Hemnani, Rashi

    2013-04-01

    A financial assessment aimed at gauging the true impact of the healthcare industry's new value-based payment models for a health system should begin with separate analyses of the following: The direct contract results, The impact of volume changes on net income, The impact of operational improvements, Net income at risk from competitor actions. The results of these four analyses then should be evaluated in combination to identify the ultimate impact of the new revenue models on the health system's bottom line.

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

    African Journals Online (AJOL)

    Automated Internal Revenue Processing System: A Panacea For Financial Problems In Kogi State. ... West African Journal of Industrial and Academic Research ... These problems include: delay in the remittance of collected revenue to the ...

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

    National Research Council Canada - National Science Library

    Gary Berchowitz; Simon Whitehead

    2014-01-01

      IFRS 15 Revenue from contracts with customers replaces all previous IFRS revenue guidance, so construction contracts that were previously in the scope of IAS 11 Construction contracts will no longer...

  13. 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.

  14. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

    ... network services. This account shall also include local revenue not provided for in other accounts. (b... local network services only when they are not separately identifiable by local network services revenue... resulting from a settlement process can be identified by Local Network Services Revenue account they...

  15. The Vulnerability Framework Integrates Various Models of Generating Surplus Revenue

    Science.gov (United States)

    Maniaci, Vincent

    2004-01-01

    Budgets operationalize the strategic planning process, and institutions must have surplus revenue to be able to cope with future operations. There are three approaches to generate surplus revenue: increased revenue, decreased cost, and reallocation of resources. Extending their earlier work, where they established strategic benchmarks for annual…

  16. 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…

  17. 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 hotel

  18. 47 CFR 36.213 - Network access services revenues.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network access services revenues. 36.213 Section 36.213 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.213 Network access services revenues. (a) End User...

  19. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

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

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

    NARCIS (Netherlands)

    Sierag, D.D.; Koole, G.M.; Mei, R.D. van der; Rest, J.J. van der; Zwart, A.P.

    2015-01-01

    Revenue 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 hotel a large prop

  1. 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...

  2. 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.

  3. Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods

    Directory of Open Access Journals (Sweden)

    Serkan Benk

    2010-10-01

    Full Text Available Revenue administration is very important for a state’s economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the opportunities and motivations to engage in illicit activity are numerous. The complexity of tax systems, the high discretionary powers of tax officials, the low cost of punishment, the pressure from tax evaders are only some factors creating environment for corruption in revenue administration. The aim of this study is to examine opportunities, motivations and fighting methods of corruption in revenue administrations.

  4. Effective Utilization Of Tax Revenue In Nigeria

    Directory of Open Access Journals (Sweden)

    Michael Baghebo

    2012-07-01

    Full Text Available This paper is an attempt to examine the effective utilization of tax revenue vis-à-vis the impact of Government expenditure on economic growth and development of Nigeria. Government intervenes in the economy through a variety of policies, of these policies, two are most important. They are fiscal and monetary policy. This work is on the expenditure component of fiscal policy. Until recently, Nigeria has been one of the most disappointing development stories of the modern era-a cautionary tale of the risk of huge revenue from taxation in an environment of weak governance. In recent years, the most conspicuous fact about Nigeria’s economy is that corruption and mismanagement of its post- colonial government has prevented the channeling of the country’s resources from taxation and other sources into lasting improvements in infrastructure and the construction of a sound base for self sustaining economic development. Thus despite increasing revenue base, the rate of poverty, unemployment, high rate of inflation, low capacity utilization in industry, debt overhang, deterioration or stagnation of economic activities still prevail. From the foregoing, it should be clear what need to be done to improve the effective utilization of government fiscal (spending operations by: improving the quantity and quality of resources available to the government for its activities and improve the ways in which the resources available to the government are managed through the application of cost benefit analysis, expenditure analysis, transparency and accountability in the conduct of government business and also ensuring at all times that people of doubtful character are not elected into government or are not entrusted with the management of public resources. Avoiding actions that induce government officials to behave in corrupt ways and been genuinely interested in what government is doing. That is been critical in the activities of government.

  5. Currency Substitution and Government Revenue from Inflation Currency Substitution and Government Revenue from Inflation

    Directory of Open Access Journals (Sweden)

    C. Luis Ramírez-Rojas

    1986-03-01

    Full Text Available Currency Substitution and Government Revenue from Inflation The purpose of this paper is to show that in the case of an open economy the calculations of revenue-maximing rates of inflation have been made using a restrictive model that assumes that domestic residents can only substitute between domestic money and goods (and real assets. The paper demonstrates that once the effects of currency substitution, so common in developing countries, are taken into account, the inflation rate that maximizes the proceeds of the inflation tax can be quite lower than would be the case when currency substitution is ignored.

  6. CNOOC Revenue Gains Dramatically on Rising Prices

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    CNOOC Ltd., the listed arm of China National Offshore Corporation (CNOOC), the largest offshore oil and gas producer in China, produced a total of 80.9 million barrels of oil equivalent in the third quarter in 2011, down 9.1 percent from the same period last year as it shut the country's largest offshore oil field after an oil spill off China's northern coast. However, the company posted a 23.7 percent gain in third-quarter revenue from a year earlier as it benefited from rising oil and gas prices,

  7. Strategies to take hospitals off (revenue) diversion.

    Science.gov (United States)

    Geer, Robert; Smith, Jim

    2004-03-01

    When a hospital goes on diversion, it not only loses potential revenue because new patients are not being admitted, but also relationships with physicians and patient satisfaction suffer. Often, diversion status is the result of emergency department (ED) overcrowding. A few simple steps can help hospitals resolve the diversion dilemma. Implement an admission and discharge center. Appoint a bed czar. Reduce length of stay. Enforce a hospital discharge time. Work with nursing on timely reporting of discharges. Work with ancillary departments to identify and resolve discharge delays.

  8. The Newsvendor Problem with Advertising Revenue

    OpenAIRE

    Zhengping Wu; Wanshan Zhu; Pascale Crama

    2011-01-01

    We study a modified newsvendor model in which the newsvendor obtains a revenue from sales to end users as well as from an advertiser paying to obtain access to those end users. We study the optimal decisions for both a price-taking and a price-setting newsvendor when the advertiser has private information about its willingness to pay for advertisements. We find that the newsvendor's optimal policy excludes advertisers with low willingness to pay and distorts the price and quantity from its sy...

  9. 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...

  10. 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,...

  11. Parenting as a "package deal": relationships, fertility, and nonresident father involvement among unmarried parents.

    Science.gov (United States)

    Tach, Laura; Mincy, Ronald; Edin, Kathryn

    2010-02-01

    Fatherhood has traditionally been viewed as part of a "package deal" in which a father's relationship with his child is contingent on his relationship with the mother. We evaluate the accuracy of this hypothesis in light of the high rates of multiple-partner fertility among unmarried parents using the Fragile Families and Child Wellbeing Study, a recent longitudinal survey of nonmarital births in large cities. We examine whether unmarried mothers' and fathers' subsequent relationship and parenting transitions are associated with declines in fathers' contact with their nonresident biological children. We find that father involvement drops sharply after relationships between unmarried parents end. Mothers 'transitions into new romantic partnerships and new parenting roles are associated with larger declines in involvement than fathers' transitions. Declines in fathers' involvement following a mother's relationship or parenting transition are largest when children are young. We discuss the implications of our results for the well-being of nonmarital children and the quality of nonmarital relationships faced with high levels of relationship instability and multiple-partner fertility.

  12. 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.

  13. CNOOC Sales Revenues Rise Significantly in 2008

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    @@ China National Offshore Oil Corporation (CNOOC),the country's third largest oil and gas producer,saw its full year sales revenues of 2008 rose 22.4 percent from a year ago to 98.3 billion yuan (US$14.37 billion).By the end of 2008,the total assets of the company were 428.5 billion yuan,up 267 percent from five years earlier.The company's listed ann CNOOC Ltd.said in mid-January it planed to lift its 2009 crude and gas production by 16 percent to 18 percent,as some significant projects are expected to come online this year.Total production will be 225 million to 231 million barrels of oil equivalent (BOE),compared with the estimated production of 194 million to 196 million BOE for 2008.

  14. Three payer strategies to increase revenue.

    Science.gov (United States)

    Larch, Sara M

    2012-01-01

    If medical practices use these three payer strategies, they will increase revenue. Analyzing each payer's performance and then comparing payers with each other will highlight those who are not performing well. You may also want to compare the experience you are having with a payer to the results from the American Medical Association's fourth annual National Health Insurer Report Card, which was released in June 2011.2 Medical practices need to increase payer-specific knowledge among staff and physicians. One way is to analyze your denial data to create targeted training sessions for the practice's team. Finally, consider how new technologies, such as claim scrubbers, can automate and streamline the front-end claim-editing process, which will result in receiving payments faster and reducing your denial rate.

  15. Seigniorage revenue and monetary policy: some preliminary evidence

    OpenAIRE

    Joseph H. Haslag

    1998-01-01

    Producing new money is inexpensive, making seigniorage--the revenues earned from creating new money--attractive. However, the social costs of faster money creation most likely are greater than the production costs. These marginal social costs may put limits on how much real seigniorage revenue the government can earn. In this article, Joseph Haslag looks across countries to assess the typical reliance on seigniorage revenue. In addition, Haslag determines whether countries with combinations o...

  16. The Causality between Government Revenue and Government Expenditure in Iran

    OpenAIRE

    Elyasi, Yousef; Rahimi, Mohammad

    2012-01-01

    The causal relationship between government revenue and government expenditure is an important subject in public economics especially to the control of budget deficit. The purpose of this study is to investigate the relationship between government revenue and government expenditure in Iran by applying the bounds testing approach to cointegration. The results of the causality test show that there is a bidirectional causal relationship between government expenditure and revenues in both long run...

  17. maximizing patient care revenue throughout a major HIS conversion.

    Science.gov (United States)

    Blair, Kelley; Dunn, Elaine

    2015-02-01

    Appointing a revenue point person during a health information system (HIS) conversion ensures revenue remains a priority. Part of the preparation for an HIS conversion should be to clean up the accounts receivable backlog, which provides a revenue boost. Flexible staffing approaches to augment staff, as necessary, should be adopted to address areas that will require heightened attention during the conversion. The postconversion strategy, including audits and staff education, should aim to derive maximum value from the new system.

  18. 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.

  19. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

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

  20. 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.

  1. 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.

  2. A randomized controlled trial comparing computer-aided learning with versus without tuition/lecture in promoting English proficiency.

    Science.gov (United States)

    Pitak-Arnnop, Kritsana; Moungsirithum, Pimpa; Pitak-Arnnop, Sonti; Dhanuthai, Kittipong; Pausch, Niels Christian; Pitak-Arnnop, Poramate

    2012-08-01

    To compare test scores in English-error detection between Thai high school students undergoing self-learning by an online tool (computer-assisted learning: CAL) with versus without tuition/lecture. This prospective, randomized, controlled study enrolled a sample of grade-12 high school students from a Thai secondary school. The predictor variable was the use of error-detection exercises in 9 separate 50-min tuition sessions during a 3-week period. Each subject was randomly assigned to receive a CAL program with or without tuition/lecture during the study interval: June-September 2009. The main outcome variable was the test scores of English-error identification. To measure the outcomes, the students were evaluated twice using the 25-question test within a 1-month interval (pre-test/post-test). Appropriate sample size estimates, descriptive, uni-, and bivariate statistics were calculated, and the level of statistical significance was set at P lecture was significantly associated with the improved post-test scores (P = 0.0012) and with a higher number of students showing improved post-test scores (P = 0.0007). The results of this study suggest that tuition/lecture facilitates self-learning with CAL. In this sample, tuition/lecture still seems to be necessary for nonnative-English-speaking high school students to improve their English proficiency. CAL alone should not be used to replace conventional teaching.

  3. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

    subjected to tax limitations employ revenue-shifting strategies. In Denmark, however, these strategies are contingent on the specifics of the Danish intergovernmental system, which render central government grants an attractive object of revenue-shifting strategies. Our analysis thus helps identify...

  4. Funding California Schools: The Revenue Limit System. Technical Appendices

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

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

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

    Science.gov (United States)

    2010-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices.... (3) A statement to the effect that a sales listing of the value of all unmatched auditor coupons has...

  6. Transforming revenue cycle processes in an indigent care setting.

    Science.gov (United States)

    Drake, Jeff; Kane, Cheri

    2009-09-01

    Steps that Grady Health System in Atlanta undertook in transforming its revenue cycle include: Conducting a complete revenue cycle assessment. Enhancing staff skill levels and customer service techniques--and holding staff. accountable for errors. Automating processes that previously were performed manually. Validating applications for financial assistance electronically. Screening for Medicare/Medicaid eligibility among self-pays.

  7. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ... Parts 113 and 191 RIN 1505-AC18 Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border... 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...

  8. 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...

  9. Recognizing Revenue under SAB 101: A Case Study Approach.

    Science.gov (United States)

    Casabona, Patrick; Shoaf, Victoria

    The primary cause of enforcement proceedings by the Securities Exchange Commission against U.S. businesses resulted from inappropriate revenue recognition procedures used to inflate income. The concern with revenue recognition improprieties led the SEC to issue Staff Accounting Bulletin No. 101 (SAB 101) in 1999 to clarify existing Generally…

  10. 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.

  11. 47 CFR 32.5040 - Private line revenue.

    Science.gov (United States)

    2010-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5040 Private line revenue... switching arrangements, and/or predefined transmission paths, whether virtual or physical, which provide... private network services and facilities, e.g., charges for company-directed testing,...

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

    Science.gov (United States)

    Cody, M

    1996-01-01

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

  13. Much Ado about €500: Do Tuition Fees Keep German Students from Entering University? Evidence from a Natural Experiment Using DiD Matching Methods

    Science.gov (United States)

    Baier, Tina; Helbig, Marcel

    2014-01-01

    This paper estimates the effect of tuition fees on enrolment behaviour among prospective students in Germany. According to the rational choice theory (RCT), we argue that due to the higher costs brought on by such fees tuition fees should have a negative effect on student's enrolment. This should be even more pronounced among prospective students…

  14. Network channel allocation and revenue maximization

    Science.gov (United States)

    Hamalainen, Timo; Joutsensalo, Jyrki

    2002-09-01

    This paper introduces a model that can be used to share link capacity among customers under different kind of traffic conditions. This model is suitable for different kind of networks like the 4G networks (fast wireless access to wired network) to support connections of given duration that requires a certain quality of service. We study different types of network traffic mixed in a same communication link. A single link is considered as a bottleneck and the goal is to find customer traffic profiles that maximizes the revenue of the link. Presented allocation system accepts every calls and there is not absolute blocking, but the offered data rate/user depends on the network load. Data arrival rate depends on the current link utilization, user's payment (selected CoS class) and delay. The arrival rate is (i) increasing with respect to the offered data rate, (ii) decreasing with respect to the price, (iii) decreasing with respect to the network load, and (iv) decreasing with respect to the delay. As an example, explicit formula obeying these conditions is given and analyzed.

  15. From policy design to campus: Implementation of a tuition decentralization policy.

    Directory of Open Access Journals (Sweden)

    Michael S. Harris

    2007-07-01

    Full Text Available This study analyzes the implementation of a tuition decentralization policy in North Carolina. Concepts of organizational culture served as a guiding framework for an interpretive analysis. Qualitative case study data for the research was collected from interviews with key policy makers within the University of North Carolina as well as an extensive collection of documents. The findings demonstrate the importance of shared norms and beliefs in achieving successful policy implementation through a case study where incongruence of stakeholder values, beliefs, and goals created institutional conflict.

  16. Aviation Support Equipment Technician (ASE 3 & 2 and ASM 3 & 2). Volume 1, Basics. Rate Training Manual and Nonresident Career Course.

    Science.gov (United States)

    Grant, Jesse R.; And Others

    This Rate Training Manual and Nonresident Career Course (RTM/NRCC) form a self-study package that will enable aviation support equipment personnel to help themselves fulfill the requirements for advancement. Designed for individual study and not formal classroom instruction, the RTM provides subject matter that relates directly to the occupational…

  17. Role of Customs Duties in the Formation of Budget Revenues

    Directory of Open Access Journals (Sweden)

    Mirela - Anca Postole

    2013-02-01

    Full Text Available Accession to the European Union, starting price and trade exchange liberalization, alongside a strong exchange rate reform, required a depth rethinking of the customs duty system and also influenced the role of this category of tax in establishing budgetary resources.This study reviews the impact of customs duties on changing levels of revenues collected at the state budget. The analysis used is the econometric modeling based on a single- factor regression model.But in Romania, customs duties do not have any major impact on budget revenues and the effects of their collection on the state budget revenues are felt within two months of collection.

  18. A forecasting model of gaming revenues in Clark County, Nevada

    Energy Technology Data Exchange (ETDEWEB)

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

    1992-04-01

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

  19. Optimize APC revenue with process-oriented assessments.

    Science.gov (United States)

    Kovar, Michael S; Lowery, Elizabeth

    2002-04-01

    To maintain or improve revenue streams under the Medicare outpatient prospective payment system (PPS), healthcare financial managers should use a process-oriented approach to assess the effectiveness of revenue capture in departments most affected by the PPS's use of ambulatory patient classifications, which typically include the radiology, cardiology, and emergency departments. Such an assessment should be conducted by a multidisciplinary team with senior management support. The team ideally should include the CFO, COO, and leaders from the departments to be assessed. Such an assessment process should consist of five basic phases: chargemaster/charge-capture analysis, revenue-capture process assessment, claims review, development of implementation strategies, and monitoring.

  20. 26 CFR 1.6302-2 - Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign...

    Science.gov (United States)

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME... aggregate amount in an authorized financial institution within 3 banking days after the close of such... Tax Deposit form may be secured by application therefor. (c) Deposits by electronic funds transfer...

  1. Marginal revenue and length of stay in inpatient psychiatry.

    Science.gov (United States)

    Pletscher, Mark

    2016-09-01

    This study examines the changes in marginal revenue during psychiatric inpatient stays in a large Swiss psychiatric hospital after the introduction of a mixed reimbursement system with tariff rates that vary over length of stay. A discrete time duration model with a difference-in-difference specification and time-varying coefficients is estimated to assess variations in policy effects over length of stay. Among patients whose costs are fully reimbursed by the mixed scheme, the model demonstrates a significant effect of marginal revenue on length of stay. No significant policy effects are found among patients for whom only health insurance rates are delivered as mixed tariffs and government contributions are made retrospectively. The results indicate that marginal revenue can affect length of stay in inpatient psychiatry facilities, but that the reduction in marginal revenue must be sufficiently large.

  2. STUDY ON REVENUE SHARING CONTRACT IN VIRTUAL ENTERPRISES

    Institute of Scientific and Technical Information of China (English)

    Jian CHEN; Jianfeng CHEN

    2006-01-01

    Member enterprises engaged in a virtual enterprise are prone to shirk both productive efforts and risks because their efforts are unobservable to any other member enterprises. How to design a revenue sharing contract to prevent the member enterprises from free riding is one of the most important issues to be considered to cut down risks that virtual enterprises may meet. Based on the work of profit sharing in partnerships and the research on revenue sharing in supply chains and joint ventures, we propose a model of the revenue sharing contract aimed at coordinating a virtual enterprise composed of n risk-averse member enterprises where every member enterprise performs different tasks and contributes distinct core resources. We characterize the optimal productive efforts, risk-taken and incentive intensity in the revenue sharing contract, and indicate that improving the evaluation precision of productive efforts and selecting weakly risk-averse member enterprises with close power are the key factors to the success of VEs.

  3. 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 .... and devotion to duty. Anyone journalist who works .... Advert revenue helps the mass media in Nigeria to stay in business. Nigeria has no ...

  4. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues... by air of traffic applicable to the performance of aircraft charters, and other air...

  5. 441 Assessment of Revenue Generation Avenues in Ecotourism ...

    African Journals Online (AJOL)

    Nekky Umera

    Crises / fear affects revenue generation in JNMZ (100%) and ... ecotourism centres in the State are Jos Wildlife Park (JWLP), Jos National. Museum and Zoo .... 301 pp. Ijeomah, and Aiyeloja (2008): Climate change and sustainable Tourism.

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

    Jun 1, 2013 ... for the collection and management of internal revenue which is the ... From the information gathered a number of problems inherent in the .... board, one from the Personal Income ... Local Government Area Office of the.

  7. Responding to reform: 5 strategies for reinventing the revenue cycle.

    Science.gov (United States)

    Janiszewski, Mark

    2011-06-01

    Among of the biggest challenges that will affect hospital revenue cycles in an era of reform, five are related to the following concerns: Reduced payment, Compliance reforms, Quality improvement initiatives, Payment reform, Expansion of insurance coverage.

  8. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Surface Transportation Board Indexing the Annual Operating Revenues of Railroads The Surface... indexing methodology insures that railroads are classified based on real business expansion and not...

  9. 76 FR 52384 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2011-08-22

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Surface Transportation Board Indexing the Annual Operating Revenues of Railroads The Surface... indexing methodology insures that railroads are classified based on real business expansion and not...

  10. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Surface Transportation Board Indexing the Annual Operating Revenues of Railroads The Surface... indexing methodology insures that railroads are classified based on real business expansion and not...

  11. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF TRANSPORTATION Surface Transportation Board Indexing the Annual Operating Revenues of Railroads The Surface... indexing methodology insures that railroads are classified based on real business expansion and not...

  12. Faculty Attitudes toward Male Revenue and Nonrevenue Student-Athletes.

    Science.gov (United States)

    Engstrom, Cathy McHugh; And Others

    1995-01-01

    This study of attitudes of a random sample of faculty at a major, public, research university in the East indicated that faculty perceived male revenue and nonrevenue athletes negatively in situations dealing with athletic competence, special services, and recognition. (JPS)

  13. 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.

  14. 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....

  15. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

    Full Text Available The study attempts to find the impact of foreign direct investment on tax revenue in Pakistan. Foreign direct investment and gross domestic product per person employed are used as independent variables and tax revenue is taken as dependent variable. Augmented Dickey Fuller, Phillips-Perron, Ng-Perron and Zivot-Andrews unit root tests are applied to find the level of integration in the time series. Auto-Regressive Distributive Lag and its error correction model are applied to find long run and short run relationships. The study finds the long run and short run relationships in the model. Foreign direct investment and gross domestic product per person employed have positive and significant impact on tax revenue. So, the study concludes the positive contribution of foreign direct investment in tax revenue in Pakistan.

  16. 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…

  17. 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 strategic initiatives that has gained…

  18. Joint Curriculum Development of the Training Program for Five-Year, Rural-Oriented, Tuition-Waived Medical Students

    Science.gov (United States)

    Che, Xiang-Xin; Niu, Li; Xia, Xiu-Long; Wang, Xin

    2014-01-01

    To alleviate the shortage of competent undergraduate-level medical professionals in the central and western rural regions of China, from 2010 to 2012, the Chinese government mandated 100 medical colleges to recruit 30,000 rural-oriented, tuition-waived medical students (RTMS) for the township and village hospitals. But no educational curriculum is…

  19. 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,…

  20. 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,…

  1. Undocumented College Students in the United States: In-State Tuition Not Enough to Ensure Four-Year Degree Completion

    Science.gov (United States)

    Conger, Dylan; Chellman, Colin C.

    2013-01-01

    Using restricted-access data from one of the largest urban public university systems in the United States--where many undocumented students are eligible for in-state tuition--we review the literature on undocumented college students in the United States and provide a comparison of the performance of undocumented students to that of U.S. citizens…

  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. 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…

  4. 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...

  5. Using Carbon Pricing Revenues to Finance Infrastructure Access

    OpenAIRE

    2015-01-01

    Introducing a price on greenhouse gas emissions would not only contribute to reducing the risk of dangerous anthropogenic climate change, but would also generate substantial public revenues. Some of these revenues could be used to cover investment needs for infrastructure providing access to water, sanitation, electricity, telecommunications and transport. In this way, emission pricing could promote sustainable socio-economic development by safeguarding the stability of natural systems which ...

  6. Newspapers and Parties: How Advertising Revenues Created an Independent Press

    OpenAIRE

    Maria Petrova

    2009-01-01

    Does economic development promote media freedom? Do higher advertising revenues tend to make media outlets independent of political groups?in?uence? Using data on the 19th century American newspapers, I show that in places with higher advertising revenues, newspapers were more likely to be independent from political parties. Similar results hold when local advertising rates are instrumented by regulations on outdoor advertising and newspaper distribution. I also show that newly created newspa...

  7. THE FEASIBILITY OF FARM REVENUE INSURANCE IN AUSTRALIA

    OpenAIRE

    Meuwissen, Miranda P.M.; Huirne, Ruud B.M.; Hardaker, J. Brian

    1999-01-01

    Arrow (1965) stated that making markets for trading risk more complete can be socially beneficial. Within this perspective, we discuss the feasibility of farm revenue insurance for Australian agriculture. The feasibility is first discussed from an insurer's point of view. Well-known problems of moral hazard, adverse selection and systemic risk are central. Then, the feasibility is studied from a farmer’s point of view. A simulation model illustrates that gross revenue insurance can be both ch...

  8. 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.

  9. 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.

  10. Estimating the maximum potential revenue for grid connected electricity storage :

    Energy Technology Data Exchange (ETDEWEB)

    Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

    2012-12-01

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

  11. 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.

  12. 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.

  13. On revenue maximization for selling multiple independently distributed items.

    Science.gov (United States)

    Li, Xinye; Yao, Andrew Chi-Chih

    2013-07-09

    Consider the revenue-maximizing problem in which a single seller wants to sell k different items to a single buyer, who has independently distributed values for the items with additive valuation. The k = 1 case was completely resolved by Myerson's classical work in 1981, whereas for larger k the problem has been the subject of much research efforts ever since. Recently, Hart and Nisan analyzed two simple mechanisms: selling the items separately, or selling them as a single bundle. They showed that selling separately guarantees at least a c/log2 k fraction of the optimal revenue; and for identically distributed items, bundling yields at least a c/log k fraction of the optimal revenue. In this paper, we prove that selling separately guarantees at least c/log k fraction of the optimal revenue, whereas for identically distributed items, bundling yields at least a constant fraction of the optimal revenue. These bounds are tight (up to a constant factor), settling the open questions raised by Hart and Nisan. The results are valid for arbitrary probability distributions without restrictions. Our results also have implications on other interesting issues, such as monotonicity and randomization of selling mechanisms.

  14. 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.

  15. Theoretically Founded Optimization of Auctioneer's Revenues in Expanding Auctions

    Science.gov (United States)

    Rabin, Jonathan; Shehory, Onn

    The expanding auction is a multi-unit auction which provides the auctioneer with control over the outcome of the auction by means of dynamically adding items for sale. Previous research on the expanding auction has provided a numeric method to calculate a strategy that optimizes the auctioneer's revenue. In this paper, we analyze various theoretical properties of the expanding auction, and compare it to VCG, a multi-unit auction protocol known in the art. We examine the effects of errors in the auctioneer's estimation of the buyers' maximal bidding values and prove a theoretical bound on the ratio between the revenue yielded by the Informed Decision Strategy (IDS) and the post-optimal strategy. We also analyze the relationship between the auction step and the optimal revenue and introduce a method of computing this optimizing step. We further compare the revenues yielded by the use of IDS with an expanding auction to those of the VCG mechanism and determine the conditions under which the former outperforms the latter. Our work provides new insight into the properties of the expanding auction. It further provides theoretically founded means for optimizing the revenue of auctioneer.

  16. 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.

  17. 75 FR 60509 - Proposed Collection; Comment Request for Revenue Procedure 2004-56

    Science.gov (United States)

    2010-09-30

    ...: Model 457 Plan Provisions. OMB Number: 1545-1904. Revenue Procedure Number: Rev. Proc. 2004-56. Abstract: Revenue Procedure 2004-56 contains model amendments to be used by section 457(b) plans (deferred... Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2004- 56...

  18. 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, i.e

  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. 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.

  1. 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.

  2. 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.

  3. A Regression Approach for Forecasting Vendor Revenue in Telecommunication Industries

    Directory of Open Access Journals (Sweden)

    Aida Mustapha

    2014-12-01

    Full Text Available In many telecommunication companies, Entrepreneur Development Unit (EDU is responsible to manage a big group of vendors that hold contract with the company. This unit assesses the vendors’ performance in terms of revenue and profitability on yearly basis and uses the information in arranging suitable development trainings. The main challenge faced by this unit, however, is to obtain the annual revenue data from the vendors due to time constraints. This paper presents a regression approach to predict the vendors’ annual revenues based on their previous records so the assessment exercise could be expedited. Three regression methods were investigated; linear regression, sequential minimal optimization algorithm, and M5rules. The results were analysed and discussed.

  4. The Analysis of Offshore Finance and Offshore Accounts, Non-Resident Account%浅析离岸金融与离岸账户、NRA账户

    Institute of Scientific and Technical Information of China (English)

    邓翊平

    2016-01-01

    With the development of globalization and integration of economy and finance, the rapid development of offshore ifnance based on offshore accounts and Non-Resident accounts. This paper analyzes the current situation of the management of China's offshore ifnance, the difference and relationship between offshore accounts and Non-Resident accounts. And it is pointed out that the Non-Resident accounts can basically achieve offshore accounts of function. The author puts forward the policy suggestions to promote the orderly development of the offshore ifnance.%随着经济金融全球化、一体化的发展,以离岸账户、非居民机构账户为载体的离岸金融迅速发展。本文阐述了当前我国离岸金融的管理现状,分析了离岸账户和非居民机构账户存在的区别与联系,指出非居民机构账户可基本实现离岸账户的功能,提出了促进离岸金融规范有序发展的政策建议。

  5. The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues

    OpenAIRE

    Perry, Guillermo; Bustos, Sebastián

    2012-01-01

    This paper shows, first, that non-commodity revenues are more volatile in oil- and mineral-rich countries and that quality of institutions is associated with lower volatility. We investigate the channels through which oil and mineral revenue volatility lead to non-commodity revenues volatility, and find that when oil and fiscal revenues increase (decrease), non-commodity revenues are reduced (increased) discretionally, and that this substitution effect is larger and faster than an indirect po...

  6. The issue of revenue recognition in accordance to IFRS and outline ongoing project review

    OpenAIRE

    Váňová, Adéla

    2013-01-01

    The goal of this bachelor thesis is to analyse revenue recognition in accordance to International Financial Reporting Standards (IFRS) and compare these findings with Czech accounting regulations. The main part of this thesis is focused on IAS 18 standard -- Revenue, describes revenue from their definition to their recognition. The final part approaches convergence project, called Revenue Recognition Project, which will result in publication of new standard Revenue from Contracts with Customers.

  7. How High Might the Revenue-maximizing Tax Rate Be?

    OpenAIRE

    Usher, Dan

    2014-01-01

    Through tax evasion, through the labour-leisure choice or in other ways, taxpayers reduce the tax base in response to an increase in the tax rate. The process is commonly-believed to generate a humped Laffer curve with a revenue-maximizing tax rate well short of 100%. That need not be so. In the “new tax responsiveness literature†, the revenue-maximizing tax rate is inferred from the observed “elasticity of taxable income†. It is shown in this article 1) that the inference is unwarran...

  8. 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.

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

    DEFF Research Database (Denmark)

    Mitze, Timo; Burgard, Claudia; Alecke, Bjoern

    show that there is generally no effect of tuition fees on internal enrollment rates. However, we find a redirecting effect on first-year students' migratory behavior as indicated by a significant drop in the gross in-migration rates in fee-charging states. Further, our results point at a stronger...... 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...... migration response of male students, which, however, can mainly be attributed to a 'border effect'. That is, interregional migration flows of male students are redirected from fee-charging universities to those universities that are geographically close by while being located in a non-charging neighboring...

  10. 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

    show that there is generally no effect of tuition fees on internal enrollment rates. However, we find a redirecting effect on first-year students‘ migratory behavior as indicated by a signicant drop in the gross in-migration rates in fee-charging states. Further, our results point at a stronger...... 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...... migration response of male students, which, however, can mainly be attributed to a “border effect”. That is, interregional migration flows of male students are redirected from fee-charging universities to those universities that are geographically close by while being located in a non-charging neighboring...

  11. Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework

    Directory of Open Access Journals (Sweden)

    Maurice Schiff

    1995-03-01

    Full Text Available The traditional literature derives optimum and revenue-maximizing export taxes within two-country models. with one exporter and one importer (Johnson 1950-51, Tower 1977. In reality, most products, including primary products. are exported by several countries. In this paper, we present a theory of trade taxes in a three-country framework. This enables us to deal with strategic interactions among exporting countries. We show that (i if one of the countries is a Stackelberg leader, both countries improve their welfare relative to Nash equilibrium, and in the symmetric case, the follower's welfare is higher than that of the leader; (ii the revenue-maximizing Nash tax is larger than the optimum tax for each country; and (iii welfare may be higher in the revenue-maximizing Nash equilibrium than in the welfare-maximizing Nash equilibrium, a result which cannot arise in two-country models. The traditional literature derives optimum and revenue-maximizing export taxes within two-country models. with one exporter and one importer (Johnson 1950-51, Tower 1977. In reality, most products, including primary products. are exported by several countries. In this paper, we present a theory of trade taxes in a three-country framework. This enables us to deal with strategic interactions among exporting countries. We show that (i if one of the countries is a Stackelberg leader, both countries improve their welfare relative to Nash equilibrium, and in the symmetric case, the follower's welfare is higher than that of the leader; (ii the revenue-maximizing Nash tax is larger than the optimum tax for each country; and (iii welfare may be higher in the revenue-maximizing Nash equilibrium than in the welfare-maximizing Nash equilibrium, a result which cannot arise in two-country models.

  12. General Revenue Sharing in St. Louis City and County.

    Science.gov (United States)

    Wilkinson, Etta Lou; Barnett, Malcolm Joel

    Unlike typical Federal catergorical grants which are highly specific, General Revenue Sharing grants (GRS) are free of restrictions or conditions. The Missouri Advisory Committee, in viewing the impact of GRS on St. Louis City and County, received evidence regarding: (1) the nature of GRS-funded expenditures; (2) the limits of citizen…

  13. The Dynamics of Revenue-Neutral Trade Liberalization

    NARCIS (Netherlands)

    Ligthart, J.E.; van der Meijden, G.C.

    2011-01-01

    Abstract: The paper studies the dynamic welfare and macroeconomic effects of a revenue-neutral strategy of offsetting tariff reductions with increases in destination-based consumption taxes. To this end, we employ a dynamic general equilibrium model of a small open developing economy, featuring endo

  14. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

    ... Office of the Secretary 14 CFR Parts 234 and 241 RIN 2139-AA13 Reporting of Ancillary Airline Passenger... (NPRM) issued on July 15, 2011. The NPRM proposed changes regarding reporting of airline ancillary... collect airline ancillary revenue information in a more detailed manner, change the way mishandled baggage...

  15. 7 CFR 457.167 - Pecan revenue crop insurance provisions.

    Science.gov (United States)

    2010-01-01

    ... which two or more crops are planted in any form of alternating or mixed pattern. Market price—The market...: Pecan Revenue Crop Insurance Provisions 1. Definitions AMS. The Agricultural Marketing Service of the... marketing—Sale of the insured crop directly to consumers without the intervention of an intermediary such as...

  16. 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.

  17. Stochastic programming for multiple-leg network revenue management

    NARCIS (Netherlands)

    S.V. de Boer (Sanne); R. Freling (Richard); N. Piersma (Nanda)

    1999-01-01

    textabstractAirline seat inventory control is a very profitable tool in the airline industry. Mathematical programming models provide booking limits or bid-prices for all itineraries and fare classes based on demand forecasts. But the actual revenue generated in the booking process fails to meet exp

  18. 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

  19. 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.

  20. State policy change: Revenue decoupling in the electricity market

    Science.gov (United States)

    McNeil, Kytson L.

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

  1. On bid-price controls for network revenue management

    Directory of Open Access Journals (Sweden)

    Bariş Ata

    2015-12-01

    Full Text Available We consider a network revenue management problem and advance its dual formulation. The dual formulation reveals that the (optimal shadow price of capacity forms a nonnegative martingale. This result is proved under minimal assumptions on network topology and stochastic nature of demand, allowing an arbitrary statistical dependence structure across time and products. Next, we consider a quadratic perturbation of the network revenue management problem and show that a simple (perturbed bid-price control is optimal for the perturbed problem; and it is ε-optimal for the original network revenue management problem. Finally, we consider a predictable version of this control, where the bid prices used in the current period are last updated in the previous period, and provide an upper bound on its optimality gap in terms of the (quadratic variation of demand. Using this upper bound we show that there exists a near-optimal such control in the usual case when periods are small compared to the planning horizon provided that either demand or the incremental information arriving during each period is small. We establish the martingale property of the (near optimal bid prices in both settings. The martingale property can have important implications in practice as it may offer a tool for monitoring the revenue management systems.

  2. 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 activ

  3. 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 setting

  4. Wages and employment in a repeated game with revenue fluctuations

    DEFF Research Database (Denmark)

    Schultz, Christian

    1997-01-01

    Empirical investigations suggests that the real wage is surprisingly flat over the business cycle. This paper analyses a repeated game between a union and a firm which can contribute to explaining the flat wage. The parties cannot enter binding contracts, and revenue is fluctuating. The paper...

  5. Lottery Effects on Pari-Mutuel Tax Revenues

    OpenAIRE

    1989-01-01

    Addresses the issue of substitution among the two most prominent forms of gambling, lotteries and thoroughbred racing. Focuses on the impact of lotteries on the demand for wagering at thoroughbred racetracks because thoroughbred horseracing generates more tax revenue than other non-lottery types of gambling.

  6. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

    ... reports shall be filed, in duplicate, in the Office of Economics, Environmental Analysis, and... BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS QUARTERLY OPERATING REPORTS-RAILROADS § 1243.1 Revenues, expenses and income. Commencing with reports for the 3...

  7. 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 activ

  8. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

    Trevino, Roberto P.; Pham, Trang; Mobley, Connie; Hartstein, Jill; El Ghormli, Laure; Songer, Thomas

    2012-01-01

    Background: Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment.

  9. 76 Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    User

    2010-10-17

    Oct 17, 2010 ... formulas used by federal government of Nigeria to allocate .... To determine reasons for the constant change in revenue sharing ... minority elite were upset by the failure of their expectations that the creation .... the construction and operation of new state administrative facilities, but also .... Special Funds.

  10. 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

  11. Stochastic programming for multiple-leg network revenue management

    NARCIS (Netherlands)

    S.V. de Boer (Sanne); R. Freling (Richard); N. Piersma (Nanda)

    1999-01-01

    textabstractAirline seat inventory control is a very profitable tool in the airline industry. Mathematical programming models provide booking limits or bid-prices for all itineraries and fare classes based on demand forecasts. But the actual revenue generated in the booking process fails to meet

  12. 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

    2016-09-01

    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.

  13. 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

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

    Science.gov (United States)

    Thoss, Andreas F.

    2017-02-01

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

  15. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173, Accrued... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  16. Marital and job satisfaction among non-resident physicians at a Hispanic academic medical center, 2006-2007.

    Science.gov (United States)

    Colón-de Martí, Luz N; Acevedo, Luis F; Céspedes-Gómez, Wayca R

    2009-01-01

    Marital satisfaction has been previously associated with job satisfaction although few studies have addressed this issue among Hispanic physicians. Marital and job satisfaction were assessed in a sample of 92 legally married non-residents physicians working at a Hispanic Academic Medical Center during the 2006-2007 academic year. Marital satisfaction was assessed using the Dyadic Adjustment Scale (DAS) and job satisfaction was measured using a 18-item scale. Response rate was 34.8%. Most (70.7%) of the subjects were males. Forty- five percent (45.0%) belonged to the surgical specialties group. The mean scale value for marital satisfaction was found to be in the average range. Almost all (88.7%) the participants reported being "satisfied "to "very satisfied" with their job. Ninety percent (90.0%) of the surgical specialists and 86.9% of the non-surgical specialists reported being satisfied with their job. The percentage of participants that reported to be "very satisfied" with their job, was higher among the group of surgical specialists (23.3%) than among the non-surgical specialists (13.0%) There was no significant relationship between marital satisfaction and job satisfaction. Also, no statistically significant difference was observed in the level of marital satisfaction and job satisfaction when surgical and non-surgical physicians were compared. The findings on marital satisfaction obtained in this sample were similar to those observed in a previous study of resident physicians at the same academic medical center.

  17. 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

  18. A marginal revenue equilibrium model for spatial water allocation

    Institute of Scientific and Technical Information of China (English)

    王劲峰; 刘昌明; 王智勇; 于静洁

    2002-01-01

    The outside water is transported into the water-shorted area. It is allocated among many sub-areas that composed the water-shorted area, in order to maximize the total benefit from the input water for the areas. This paper presents a model for spatial water allocation based on the marginal revenue of water utilization, taking the six southern districts of Hebei Province as an example.

  19. Using data analytics to identify revenue at risk.

    Science.gov (United States)

    Thayer, Courtney; Bruno, Jerry; Remorenko, Mary Beth

    2013-09-01

    Key factors for successfully using data analytics to improve revenue cycle performance include the following: Senior leaders who engage physicians and work with business unit owners to gain ground-level insights. Communication and learning. Embedded analytics. Transparency related to what the data show, how the data will be used, and what items have been brought to light via data analysis. Real-time monitoring of data. Incorporation of staff feedback in continually improving analytical modeling capabilities.

  20. Optimal Digital Product Maintenance with a Continuous Revenue Stream

    OpenAIRE

    Fan, James; Griffin, Christopher

    2014-01-01

    We use a control framework to analyze the digital vendor's profit maximization problem. The vendor captures market share by focusing costly effort on post-launch product maintenance, which influences user perception of the product and drives a revenue stream associated with product use. Our theoretical results show necessary and sufficient conditions for product maintenance to decline over a product's life-cycle, thus showing conditions when Lehman's 7th law of software evolution holds. We al...

  1. 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.

  2. REVENUE IMPACTS OF MPP BRANDED FUNDS: A FIRM LEVEL ANALYSIS

    OpenAIRE

    Jakus, Paul M.; Jensen, Kimberly L.; Davis, George C.

    2000-01-01

    The USDA recently redirected the Market Access Program (MAP) to allocate all branded products export promotion funds to small firms and cooperatives. The redirection was, in part, a response to reports by the General Accounting Office that were critical of past allocations of export promotion funds to large, experienced exporters. This study uses a firm level analysis to examine firms' effectiveness in using Market Promotion Program (MPP, which is now the MAP) funds to increase revenues. Wher...

  3. 47 CFR 69.725 - Attribution of revenues to particular wire centers.

    Science.gov (United States)

    2010-10-01

    ... competitors have collocated in wire centers accounting for a certain percentage of revenues from the services... revenue to the serving wire center. (b) For channel terminations between a LEC end office and a...

  4. 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...

  5. Internal auditing of the revenue cycle: are you getting your fair share?

    Science.gov (United States)

    Egusquiza, Day

    2007-02-01

    Internal auditing of the revenue cycle begins with the collection of data regarding areas of risk, including: Rework. Rejected claims. Multiple "touches" to submit a clean claim. Lost revenue. Patient complaints. Poor or incomplete documentation.

  6. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  7. Contribution of ED admissions to inpatient hospital revenue.

    Science.gov (United States)

    Sacchetti, Alfred; Harris, Russell H; Warden, Todd; Roth, Sandra

    2002-01-01

    Emergency department (ED) practices are traditionally profiled in terms of their patient encounters. Such evaluations reflect a preponderance of outpatient visits while crediting income from admitted patients to traditional hospital-based services. This study evaluates the contribution of ED admissions to inpatient hospital revenue. The study was set at an urban tertiary care community hospital with university affiliation. Information referable to ED patients was collected from the hospital's Universal Billing Code (UB-92)-based patient information warehouse. Data fields referable to hospital charges, insurance type, and disposition were used for analysis of a 1-year period from September 1, 1998 to August 31, 1999. Statistical analysis was through chi square and ANOVA. During the study period 33,174 patients were treated in the ED with 6,671 (20%) admitted to inpatient services. Total hospital charges for all ED patients during this time were $107 million dollars with $9.1 million (8.5%) generated from discharged patients and $98.0 million (91.5%) from admitted ED patients (P revenue for inpatient services for the study period was $288 million of which 34% was contributed from admitted ED patients. ED services represent a major source of inpatient hospital revenue. The recognition of the ED's potential in this area may be lost if income from patients admitted through the ED is credited to traditional hospital-based services.

  8. Carbon Auction Revenue and Market Power: An Experimental Analysis

    Directory of Open Access Journals (Sweden)

    Noah Dormady

    2016-11-01

    Full Text Available State and regional governments in the U.S. and abroad are looking to market-based approaches to mitigating greenhouse gas emissions from the electric sector, and in the U.S. as a compliance approach to meeting the aggressive targets of the Environmental Protection Agency (EPA’s Clean Power Plan. Auction-based approaches, like those used in the Northeast U.S. and California, are both recommended strategies under the Plan and attractive to state governments because they can generate significant revenue from the sale of emissions permits. However, given the nature of imperfect competition in existing electricity markets, particularly at the state and regional level, the issue of market power is a concern at the forefront. This paper provides the results from a controlled laboratory experiment of an auction-based emissions market in the electricity sector. The results show that government revenue from auctioning emissions permits is substantially lower when market concentration is only moderately increased. The results hold significant implications for states and other subnational governments that have high revenue expectations from the auctioning of emissions permits.

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

    OpenAIRE

    ECOBICI NICOLAE

    2014-01-01

    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 ...

  10. 78 FR 6067 - BE-37: Survey of U.S. Airline Operators' Foreign Revenues and Expenses

    Science.gov (United States)

    2013-01-29

    ... Bureau of Economic Analysis XRIN 0691-XC006 BE-37: Survey of U.S. Airline Operators' Foreign Revenues and... public that it is conducting a mandatory survey titled Survey of U.S. Airline Operators' Foreign Revenues... survey is intended to collect information on U.S. airline operators' foreign revenues and expenses. How...

  11. 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...

  12. 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.

  13. Revenues and Expenses of Division III Intercollegiate Athletics Programs. Financial Trends and Relationships - 1997.

    Science.gov (United States)

    Fulks, Daniel L.

    This report provides summary information concerning revenues and expenses of NCAA Division 3 intercollegiate athletics programs for the 1996-1997 fiscal year. The report compares revenue and expense trends of athletics programs within each of the NCAA divisions and revenues and expenses between men's and women's athletic programs. The…

  14. Revenues and Expenses of Divisions I and II Intercollegiate Athletics Programs. Financial Trends and Relationships - 1997.

    Science.gov (United States)

    Fulks, Daniel L.

    This report provides summary information concerning revenues and expenses of NCAA Divisions 1 and 2 intercollegiate athletics programs for the 1996-1997 fiscal year. The report compares revenue and expense trends of athletics programs within each of the NCAA divisions and revenues and expenses between men's and women's athletic programs. The…

  15. 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...

  16. 49 CFR Schedule A to Subpart B of... - Class I Participating Carriers' Revenue Data

    Science.gov (United States)

    2010-10-01

    ... issue traffic revenue to— Total system revenues, col, (e)÷col. (d) (2 Dec.) (f) Total issue traffic revenues (percent dist. of col. (e) (2 Dec.) (g) 1 2 3 4 5 6 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22...

  17. The effects of win-win conditions on revenue-sharing contracts

    NARCIS (Netherlands)

    Timmer, J.B.

    2004-01-01

    This paper studies revenue-sharing contracts in distribution chains in the presence of win-win conditions. Revenue-sharing contracts are a mechanism to coordinate the firms in a distribution chain. Under these contracts the retailer shares its revenue with the supplier in exchange for a lower wholes

  18. Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework

    OpenAIRE

    Maurice Schiff; Arvind Panagariya

    1995-01-01

    The traditional literature derives optimum and revenue-maximizing export taxes within two-country models. with one exporter and one importer (Johnson 1950-51, Tower 1977). In reality, most products, including primary products. are exported by several countries. In this paper, we present a theory of trade taxes in a three-country framework. This enables us to deal with strategic interactions among exporting countries. We show that (i) if one of the countries is a Stackelberg leader, both count...

  19. Research on Tax Revenue Flexibility Based on the Perspective of Central Tax in Chongqing

    Institute of Scientific and Technical Information of China (English)

    Chaoping; LUO; Jingzhi; CHEN; Zhenglin; CAO

    2013-01-01

    Tax revenue is the main part of the finance revenue, and it plays an important role in the process of achieving the finance goals and promoting the economic development. Tax revenue flexibility is a main index which reveals the whole country’s burden on the main macro-economy. The paper did an empirical research on national tax revenue flexibility in Chongqing from the total and structural perspectives, and it shows that there are some fluctuations during 2005-2009, which are still within a normal range. Tax revenue promotes Chongqing’s economic growth.

  20. 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

    variation in tuition fee regimes as a result of a Federal Constitutional Court decision. Our empirical results show that the introduction of tuition fees had a particular impact on student migration. We observe three effects: first, male students show a stronger migration response compared to female...... students. Second, changes in migration behaviour are sensitive to geographical distance. Finally, comparing different types of higher education institutions, we find that the migration effect is larger for universities compared to technical colleges and colleges of arts or music....

  1. 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

    variation in tuition fee regimes as a result of a Federal Constitutional Court decision. Our empirical results show that the introduction of tuition fees had a particular impact on student migration. We observe three effects: first, male students show a stronger migration response compared to female...... students. Second, changes in migration behaviour are sensitive to geographical distance. Finally, comparing different types of higher education institutions, we find that the migration effect is larger for universities compared to technical colleges and colleges of arts or music....

  2. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

    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......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...

  3. 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.

  4. 'Virtual' central business office: how UMMS improved revenue cycle performance.

    Science.gov (United States)

    Henciak, Bill; Fontaine, Christine; Fields, Keith; Parks, Stacy

    2010-06-01

    Based on its experience with implementing a virtual central business office, UMMS recommends the following steps to ensure the success of such an initiative: Define the process flow for the organization's day-today revenue cycle operations prior to implementation. Then select best practices and milestones for managing accounts. Identify any possible technology issues that could arise during implementation prior to go live. Hold a midproject debriefing with staff. Develop an organizational chart that details who is responsible for handling issues that arise during implementation and afterward.

  5. AN OPTION PRICING MODEL UNDER FUTURE REVENUE UNCERTAINTY

    Institute of Scientific and Technical Information of China (English)

    XueMinggao

    2003-01-01

    The purpose of this paper is to discuss how the value of high-tech firm can be rationally valued by taking into account managerial flexibility when its future revenue is uncertain ,thereby the firm's manager can make rational investment decisionS. Using stochastic control theory, the paper will present that the firm's value satisfies a partially differentiate equation,and analyze the managerial flexibility value within a framework of real-option analytic theorey. Finally,the comparative static analysis and the model's simple application are given.

  6. Closing the ICD-l0 revenue gap.

    Science.gov (United States)

    Carr, Kimberly Janet

    2013-06-01

    Hospitals can improve clinical documentation under ICD-10 by implementing three strategies: Bring clinical documentation improvement (CDI) specialists and coders together for daily or weekly communications to improve documentation quality, processes, and outcomes. Encourage CDI specialists to engage in direct, one-on-one conversations with physicians or generate queries, whether paper or EHR-based, to clarify missing or unclear documentation to promote better overall clinical documentation outcomes. Assess ICD-10 hot spots for documentation gaps to mitigate risk of lost revenue under ICD-10.

  7. Strategic real-estate planning can generate revenue.

    Science.gov (United States)

    Hayes, D; Hays, S

    2001-12-01

    Many healthcare organizations treat their real estate as liabilities rather than assets and overlook opportunities to generate significant additional revenue and reduce costs. An Ernst & Young Study found that to maximize the return on investment in their real-estate holdings, healthcare organizations need to include property management in their strategic plan, manage construction and expansion effectively, adapt and reuse their facilities where possible, and pursue innovative real-estate strategies. Managing real-estate assets effectively can free up capital to use for other core business needs.

  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. 低收费政策能改善教育公平和社会福利吗?——兼论高等教育不同收费政策的效应%Can low tuition fee policy improve higher education equity and social welfare?

    Institute of Scientific and Technical Information of China (English)

    查显友; 丁守海

    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 to the conclusion that the effects of both policies on education equity vary with circumstances. Further, under severe polarization between the rich and the poor in China, low tuition fee policy fails to effectively improve access to higher education and social welfare for low-income groups. On the contrary, high tuition fee policy may have better effectiveness.

  10. 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.

  11. 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.

  12. Cost and Price Increases in Higher Education: Evidence of a Cost Disease on Higher Education Costs and Tuition Prices and the Implications for Higher Education Policy

    Science.gov (United States)

    Trombella, Jerry

    2011-01-01

    As concern over rapidly rising college costs and tuition sticker prices have increased, a variety of research has been conducted to determine potential causes. Most of this research has focused on factors unique to higher education. In contrast, cost disease theory attempts to create a comparative context to explain cost increases in higher…

  13. Undocumented College Students in the United States: In-State Tuition Not Enough to Ensure Four-Year Degree Completion. IESP Policy Brief No. 01-13

    Science.gov (United States)

    Conger, David; Chellman, Colin C.

    2013-01-01

    This brief provides a comparison of the performance of undocumented students to that of U.S. citizens and other legal migrants using restricted-access data from one of the largest urban public university systems in the U.S. where many undocumented students are eligible for in-state tuition. Overall, undocumented students perform well in the…

  14. 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...

  15. Tuition Fees in Primary and Secondary Education in Lesotho: The Levels and Implications for Access, Equity, and Efficiency. Financial Management of Education Systems.

    Science.gov (United States)

    Lerotholi, Liteboho Maqalika

    This publication addresses tuition and other fees practiced in education as a means of cost sharing in Lesotho (a small, underdeveloped African nation). The case of Lesotho is an extreme example of household and community financing of education, both at the primary and secondary level, with parents paying for the bulk of their children's…

  16. 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

  17. 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.

  18. Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Nieken Herma Sari

    2014-01-01

    Full Text Available Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model. This study adopts the research conducted by Stubben (2010 where there are two measurement models to detect the presence of accrual earnings management. The measurement model is the discretionary revenue model consists of conditional revenue model and revenue model. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each industry sector. These results prove that the revenue model is able to indicate the industrial sector 8 of the total 13 industries in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the industrial sector 11 of the total 18 sectors industry that overall indicated accrual earnings management.

  19. Resource revenue model for a developed country: case of Estonia. Ressursitulu mudel arenenud riigile: Eesti kaasus

    Directory of Open Access Journals (Sweden)

    Kalev Kallemets

    2015-12-01

    Full Text Available The main objective of this paper is to find appropriate parameters for a resource revenue fund model in the industrial part of the World, with Estonia as an example. Based on literature review and case studies of resource revenue funds, four parameters are suggested: the period of resource revenue flow, the magnitude of the revenue flow relative to GDP, relative development level of the country and institutional development level. Additionally, four resource revenue fund models are characterized: fiscal, mixed, Permanent Income Fund and Sovereign Development Fund. Analysis shows that for a country where the main natural resource is oil shale (as is the case in Estonia, the most suitable resource revenue fund model would be a blend of fiscal modelling and Sovereign Development Fund.

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

    Science.gov (United States)

    Weber, Uwe; Constantinescu, Mihai A.; Woermann, Ulrich; Schmitz, Felix; Schnabel, Kai

    2016-01-01

    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 (t=-78, p<0.44) or in the quality (t=-99, p<0.34). With respect to performance, it was possible to demonstrate a strong treatment effect. In the practical (t=-3.33, p<0.002, d=0.943) and in the total score (t=-2.65, p<0.011, d=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

  1. 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

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

    Science.gov (United States)

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

    2017-05-01

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

  3. Maximizing Cloud Providers Revenues via Energy Aware Allocation Policies

    CERN Document Server

    Mazzucco, Michele; Deters, Ralph

    2011-01-01

    Cloud providers, like Amazon, offer their data centers' computational and storage capacities for lease to paying customers. High electricity consumption, associated with running a data center, not only reflects on its carbon footprint, but also increases the costs of running the data center itself. This paper addresses the problem of maximizing the revenues of Cloud providers by trimming down their electricity costs. As a solution allocation policies which are based on the dynamic powering servers on and off are introduced and evaluated. The policies aim at satisfying the conflicting goals of maximizing the users' experience while minimizing the amount of consumed electricity. The results of numerical experiments and simulations are described, showing that the proposed scheme performs well under different traffic conditions.

  4. Dynamic Pricing for Airline Revenue Management under Passenger Mental Accounting

    Directory of Open Access Journals (Sweden)

    Yusheng Hu

    2015-01-01

    Full Text Available Mental accounting is a far-reaching concept, which is often used to explain various kinds of irrational behaviors in human decision making process. This paper investigates dynamic pricing problems for single-flight and multiple flights settings, respectively, where passengers may be affected by mental accounting. We analyze dynamic pricing problems by means of the dynamic programming method and obtain the optimal pricing strategies. Further, we analytically show that the passenger mental accounting depth has a positive effect on the flight’s expected revenue for the single flight and numerically illustrate that the passenger mental accounting depth has a positive effect on the optimal prices for the multiple flights.

  5. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

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

  6. 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.

  7. Smoke-free law did affect revenue from gaming in Delaware

    OpenAIRE

    Michael R. Pakko

    2005-01-01

    A paper recently published in the journal Tobacco Control purports to show that the implementation of a smoking prohibition in Delaware had no statistically significant effect on the revenues of three gaming facilities in that state. After correcting for evident errors in that analysis, I find that the smoke-free law did affect revenues from gaming in Delaware. Total gaming revenues are estimated to have declined by at least $6 million per month after the implementation of Delaware*s Clean In...

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

    OpenAIRE

    Putra, Eureka

    2014-01-01

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

  9. Revenue-sharing analysis in the mobile value-added services

    Institute of Scientific and Technical Information of China (English)

    LIU Bing; TANG Shou-lian

    2006-01-01

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

  10. 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...

  11. 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...

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

    Directory of Open Access Journals (Sweden)

    Ying-jing Gu

    2017-01-01

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

  13. 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....

  14. 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.

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

    Science.gov (United States)

    McMillen, Robert; Shackelford, Signe

    2012-10-01

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

  16. Invasibility of a nutrient-poor pasture through resident and non-resident herbs is controlled by litter, gap size and propagule pressure.

    Directory of Open Access Journals (Sweden)

    R Lutz Eckstein

    Full Text Available Since inference concerning the relative effects of propagule pressure, biotic interactions, site conditions and species traits on the invasibility of plant communities is limited, we carried out a field experiment to study the role of these factors for absolute and relative seedling emergence in three resident and three non-resident confamilial herb species on a nutrient-poor temperate pasture. We set up a factorial field experiment with two levels each of the factors litter cover (0 and 400 g m(-2, gap size (0.01 and 0.1 m(2 and propagule pressure (5 and 50 seeds and documented soil temperature, soil water content and relative light availability. Recruitment was recorded in spring and autumn 2010 and in spring 2011 to cover initial seedling emergence, establishment after summer drought and final establishment after the first winter. Litter alleviated temperature and moisture conditions and had positive effects on proportional and absolute seedling emergence during all phases of recruitment. Large gaps presented competition-free space with high light availability but showed higher temperature amplitudes and lower soil moisture. Proportional and absolute seedling recruitment was significantly higher in large than in small gaps. In contrast, propagule pressure facilitated absolute seedling emergence but had no effects on proportional emergence or the chance for successful colonisation. Despite significantly higher initial seedling emergence of resident than non-resident species, seed mass and other species-specific traits may be better predictors for idiosyncratic variation in seedling establishment than status. Our data support the fluctuating resource hypothesis and demonstrate that the reserve effect of seeds may facilitate seedling emergence. The direct comparison of propagule pressure with other environmental factors showed that propagule pressure affects absolute seedling abundance, which may be crucial for species that depend on other

  17. 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...

  18. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... rule entitled ``National School Lunch Program: School Food Service Account Revenue Amendments Related... 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...

  19. 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

  20. Revenue-sharing contracts across an extended supply chain supply chain

    NARCIS (Netherlands)

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

    2014-01-01

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

  1. 77 FR 1472 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Science.gov (United States)

    2012-01-10

    ... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports... agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2011. The Secretary sets these dates to...

  2. 78 FR 7765 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Science.gov (United States)

    2013-02-04

    ... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports... agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2012. The Secretary sets these dates to...

  3. 78 FR 39437 - Proposed Collection; Comment Request for Revenue Procedure 98-32

    Science.gov (United States)

    2013-07-01

    ... comments concerning Revenue Procedure 98-32, Electronic Federal Tax Payment System (EFTPS) Programs for... Tax Payment System (EFTPS) Programs for Reporting Agents. OMB Number: 1545-1601. Revenue Procedure... Electronic Federal Tax Payment System (EFTPS) programs for Batch Filers and Bulk Filers (Filers). EFTPS is...

  4. 78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

    Science.gov (United States)

    2013-06-07

    ... Surface Transportation Board 2012 Tax Information for Use In The Revenue Shortfall Allocation Method... Shortfall Allocation Method (RSAM). DATES: Comments are due by July 9, 2013. If any comment opposing AAR's... Revenue Shortfall Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended...

  5. The Changing Role of the School Attorney: Protecting and Exploiting Sources of Revenue for Schools.

    Science.gov (United States)

    Simiele, Thomas C.

    This paper describes ways in which the public school district can cut costs, similar to those utilized by the private sector in a shrinking economy. One strategy is to generate new revenue and protect old revenue from erosion through "ad valorem" taxation of real property. Between appraisal years, schools districts can actively seek out…

  6. 75 FR 38187 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

    Science.gov (United States)

    2010-07-01

    ...: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2007-48, Rotable Spare Parts Safe Harbor Method. DATES: Written comments should be received on or...

  7. Revenues and E-Learning: Do Universities Need an Online Presence?

    Science.gov (United States)

    Byrd, Jennings; Mixon, Phillip

    2012-01-01

    In this paper, we examine the role of e-learning enrolments in revenue functions for four-year public universities. Many universities have moved into e-learning as a resource to overcome the funding shortfall which has been an outcome of the recent economic climate. It is hypothesised that an e-learning presence will enhance revenues for…

  8. 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.

  9. 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.

  10. 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

  11. Characteristics of Florida's Education Foundations and the Relationship to Revenue Generation

    Science.gov (United States)

    Carlson, Stacy

    2011-01-01

    The purpose of this study is to better understand the characteristics that lead to revenue generation in K-12 education foundations. I reviewed higher education and K-12 education fundraising research literature to identify factors that might be related to success in private revenue generation. The review revealed three key factors explored…

  12. 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.

  13. Study on the Dynamic Pricing Revenue Distribution Model of Fresh Agricultural Products Supply Chain

    Directory of Open Access Journals (Sweden)

    Haoran Shi

    2013-12-01

    Full Text Available This study divides the sales cycle of fresh agricultural products into two stages according to the features of fresh agricultural products, establishes two pricing strategies according to its sales and through constructing an centralized-control model of supply chain under the constraints of revenue sharing contract and through analyzing different prices in the two stages, it summarizes the sales strategies of retailers and supplier and the anticipated sales, proposes to coordinate the operation of fresh agricultural products supply chain by adjusting the revenue coefficient in the revenue sharing contract. After comparing the revenue of decentralized-control supply chain model and centralized-control supply chain model, this study concludes that centralized-control supply chain model will have higher revenue.

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

    Directory of Open Access Journals (Sweden)

    Kristína Kočišová

    2014-09-01

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

  15. The impact of local governments on their own revenue source efficiency. Review of communes in Poland.

    Directory of Open Access Journals (Sweden)

    Pawel Felis

    2014-10-01

    Full Text Available The current system of funding local governments in Poland requires changes; within tax revenues the changes should concern the system of property taxes. The reformed property tax should be a potential source of considerable additional commune revenues. The article is aimed at the analysis of how communes can affect the volume of revenues from property owned by other entities. The analyses concerning the role and place of property taxes in the system of revenues of Polish communes and the application of tax authority tools indicate that local authorities can develop to a slight degree the structure of property taxes to affect the volume of their revenues and the course of social and economic processes.

  16. 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.

  17. 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.

  18. Tourism and hotel revenues before and after passage of smoke-free restaurant ordinances.

    Science.gov (United States)

    Glantz, S A; Charlesworth, A

    1999-05-26

    Claims that ordinances requiring smoke-free restaurants will adversely affect tourism have been used to argue against passing such ordinances. Data exist regarding the validity of these claims. To determine the changes in hotel revenues and international tourism after passage of smoke-free restaurant ordinances in locales where the effect has been debated. Comparison of hotel revenues and tourism rates before and after passage of 100% smoke-free restaurant ordinances and comparison with US hotel revenue overall. Three states (California, Utah, and Vermont) and 6 cities (Boulder, Colo; Flagstaff, Ariz; Los Angeles, Calif; Mesa, Ariz; New York, NY; and San Francisco, Calif) in which the effect on tourism of smoke-free restaurant ordinances had been debated. Hotel room revenues and hotel revenues as a fraction of total retail sales compared with preordinance revenues and overall US revenues. In constant 1997 dollars, passage of the smoke-free restaurant ordinance was associated with a statistically significant increase in the rate of change of hotel revenues in 4 localities, no significant change in 4 localities, and a significant slowing in the rate of increase (but not a decrease) in 1 locality. There was no significant change in the rate of change of hotel revenues as a fraction of total retail sales (P=.16) or total US hotel revenues associated with the ordinances when pooled across all localities (P = .93). International tourism was either unaffected or increased following implementation of the smoke-free ordinances. Smoke-free ordinances do not appear to adversely affect, and may increase, tourist business.

  19. 高职院校经费投入主体多元化战略研究--基于“事业收入”来源结构视角%Strategic Thinking on the Issue of Multichannel of funds of Higher Vocational Education:from the Perspective of the Structure of Polytechnic Revenue

    Institute of Scientific and Technical Information of China (English)

    屠立峰

    2014-01-01

    经费投入主体多元化是我国高等职业教育改革发展的重要趋势。在这一模式下,“事业收入”是教育经费来源的重要渠道。从统计和会计口径发现,“事业收入”中扣除“学杂费”后的剩余部分,可以在某种程度上衡量学校为社会主体提供教学培训和科研服务获得收入的水平。利用ARIMA模型考察该“剩余部分”的影响因素发现,办学声誉和应用型科技服务能力对学校增加事业收入中“剩余部分”有显著影响,因此,高职院校应努力通过提高学校声誉和应用型技术研发能力增加自身的经费收入。%The practice of multichannel of funds is an important trend in the reform and development of higher vocation-al education.The revenue of polytechnic is one of main educational fund sources,which contains tuition and fees.From the perspective of statistic and account,the residual from revenue of polytechnic minus tuition and fees can measure uni-versities or institutes’ability to provide educational training and scientific and technological service for other social enti-ties.Using the model of ARIMA,factors influenced the residual are studied,and the results show that the school image and technological serving abilities have marked influence on increasing the polytechnic revenue of higher vocational colleg-es.Therefore,higher vocational colleges should make great efforts to raise funds through enhancing school image and ser-vice abilities.

  20. 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.

  1. 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...

  2. Investigation on Tuition-free Normal Students' Professional Quality of Mathematics%免费师范生数学专业素质的调查研究

    Institute of Scientific and Technical Information of China (English)

    杨承根; 胡典顺

    2012-01-01

    数学知识、数学能力和数学情意是影响数学免费师范生数学专业素质的主要因素.数学免费师范生的数学情意素质具备程度较高,数学能力素质具备程度较低;数学专业素质在性别和年级之间存在差异;数学专业素质与数学知识、数学能力和数学情意均存在显著的正相关;数学知识、数学能力和数学情意对数学免费师范生的数学专业素质的形成和发展有不同程度的影响。%Mathematical knowledge, mathematical ability and mathematical affection are major factors affecting tuition-free normal students' professional quality of mathematics. The study found that: The level of tuition-free normal students' mathematics affection quality is higher, The level of mathematical ability quality is lower; mathematics professional quality has difference between gender and grade; mathematics professional quality has a significant positive relationship with mathematics knowledge, mathematical ability, mathematics affection; mathematics knowledge, mathematical ability and mathematics affection have a varying degrees of influences on formation and development of tuition-free normal students' mathematics professional quality.

  3. 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.

  4. 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

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

    Science.gov (United States)

    Melberg, Hans Olav; Lund, Karl E

    2012-02-01

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

  6. Does economic growth has an impact on east java regional revenue?

    Directory of Open Access Journals (Sweden)

    Faishal Fadli

    2016-06-01

    Full Text Available The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD as one source of income in financing regional development. The result indicates the role of the revenue (PAD in the Regional Budget (APBD of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue.

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

    Science.gov (United States)

    Bank, Alan J; Gage, Ryan M

    2015-01-01

    Objective Scribes are increasingly being used in clinics to assist physicians with documentation during patient care. The annual effect of scribes in a real-world clinic on physician productivity and revenue has not been evaluated. Methods We performed a retrospective study comparing the productivity during routine clinic visits of ten cardiologists using scribes vs 15 cardiologists without scribes. We tracked patients per hour and patients per year seen per physician. Average direct revenue (clinic visit) and downstream revenue (cardiovascular revenue in the 2 months following a clinic visit) were measured in 486 patients and used to calculate annual revenue generated as a result of increased productivity. Results Physicians with scribes saw 955 new and 4,830 follow-up patients vs 1,318 new and 7,150 follow-up patients seen by physicians without scribes. Physicians with scribes saw 9.6% more patients per hour (2.50±0.27 vs 2.28±0.15, P<0.001). This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen, 3,029 additional work relative value units (wRVUs) generated, and an increased cardiovascular revenue of $1,348,437. Physicians with scribes also generated an additional revenue of $24,257 by producing clinic notes that were coded at a higher level. Total additional revenue generated was $1,372,694 at a cost of $98,588 for the scribes. Conclusion Physician productivity in a cardiology clinic was ∼10% higher for physicians using scribes. This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen in 1 year. The use of scribes resulted in the generation of 3,029 additional wRVUs and an additional annual revenue of $1,372,694 at a cost of $98,588. PMID:26457055

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

    OpenAIRE

    Chiumya, Chiza

    2007-01-01

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

  9. 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)

  10. 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.

  11. 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 a

  12. 25 CFR 290.11 - May an Indian tribe distribute per capita payments from net gaming revenues derived from either...

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May an Indian tribe distribute per capita payments from net gaming revenues derived from either Class II or Class III gaming without a tribal revenue... net gaming revenues derived from either Class II or Class III gaming without a tribal...

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

    CSIR Research Space (South Africa)

    Mahola, U

    2015-08-01

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

  14. 26 CFR 301.6223(c)-1 - Additional information regarding partners furnished to the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

    ... shown on the partnership return, the Internal Revenue Service will use additional information as... additional information at any time by filing a written statement with the Internal Revenue Service. However...) of this section. (f) Internal Revenue Service may use other information. In addition to...

  15. Insight and Regulate on the Dual Structure of Higher Education Tuition%高等教育学费二元结构的审视与调控

    Institute of Scientific and Technical Information of China (English)

    胡茂波

    2013-01-01

    高等教育学费二元结构是公办和民办高校产权差异和学费制度差异的反映。公共财政不足造成了公办和民办高等教育的二元规制、市场的二元分割和市场功能定位的分化。这导致学费定价中政府与市场的边界不清、公办和民办高等教育学费标准的差异与质量的差异不对称、个人投资收益率的差异扩大、学费的资源配置功能弱化。“效率优先,兼顾公平”是其指导思想,其不利于先天禀赋不足的学生,其社会福利效应逐渐降低。在公共财政能力已经增强,高等教育已经大众化的背景下,应该取消对公办和民办高等教育的二元规制,加大民办高等教育的财政投入,提高民办高等教育的质量,加强民办高等教育的学生资助,消除高等教育学费二元结构的不利影响。%The dual structure of higher education tuition is difference on property and tuition system between public colleges and private colleges.The lack of public finance ,and the dual regulation ,the segmentation market , market function positioning differentiation between public higher education and private higher education are causes of the dual structure of higher education tuition.It leads to being unclear on the boundary of government and market in tuition pricing,asymmetry between tuition difference and quality difference,expansion of personal rate of return on investment difference between public higher education and private higher education , weakening tuition resource allocation.Its guiding ideology is “priority to efficiency with consideration fairness”.It is not conducive to congenital deficiency student. Its social welfare effect is gradually reduced. In order to eliminate the adverse effect of the dual structure of higher education tuition ,the dual regulation should be canceled ,and increasing financial input,improving quality,enhancing student financial assistance should to be done in

  16. Assessing the impact of climate change on smallholder farmers’ crop net revenue in Togo

    Directory of Open Access Journals (Sweden)

    Agossou Gadédjisso-Tossou

    2016-12-01

    Full Text Available This study employs a Ricardian modelling approach to measure the impact of climate change variables such as temperature and rainfalls on smallholder famers’ crop net revenue in Togo. The obtained results show that climate has a nonlinear effect on crop net revenue. In rainy season, the marginal impact of temperature on farmers’ net revenue is negative, while the impact of rainfalls is positive. The scenarios of decrease of rainfalls and/or increase of the temperature show negative impacts on the agriculture of Togo given the already harsh climatic conditions in the country. Other variables such as educational attainment, access to extension services and livestock ownership are found to have positive impact on farmers’ crop net revenue. Consequently, policies aimed at improving those factors could improve smallholder farmers’ wellbeing.

  17. 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

  18. 75 FR 44848 - Proposed Collection; Comment Request for Revenue Procedure 98-32

    Science.gov (United States)

    2010-07-29

    ... Federal Tax Payment System (EFTPS) Programs for Reporting Agents. DATES: Written comments should be....gov . SUPPLEMENTARY INFORMATION: Title: Electronic Federal Tax Payment System (EFTPS) Programs for... revenue procedure provides information about the Electronic Federal Tax Payment System (EFTPS)...

  19. Transparency and Accountability in the Management of Oil Revenues in Ghana

    Directory of Open Access Journals (Sweden)

    Ransford Edward Van Gyampo

    2016-01-01

    Full Text Available This paper undertakes a five-year review of the management of oil revenues in Ghana since the commencement of oil production in 2010. Using reports from the Petroleum Transparency and Accountability Index, official records from key state agencies, and interviews with core individuals within the petroleum sector, the paper assesses the quality of transparency and accountability in the management of Ghana’s oil revenue. It argues that even though some progress has been made in the transparent and accountable use of oil revenues, more can be achieved if certain critical bills are passed and proactive interventions pursued without further delay on the part of government and policymakers within Ghana’s petroleum sector. These would help prevent both potential social conflict that may result from a lack of information on how oil revenues are utilised and the corrupt use of oil funds by politicians and people in authority within the oil industry.

  20. 78 FR 66425 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

    Science.gov (United States)

    2013-11-05

    ..., technology adaptation, life cycle data reporting, economics and specific product/service usage. Dated...: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Charter for the Information..., 2013. FOR FURTHER INFORMATION CONTACT: Ms. Caryl Grant, National Public Liaison, at...

  1. 76 FR 67556 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

    Science.gov (United States)

    2011-11-01

    ..., technology adaptation, life cycle data reporting, economics and specific product/service usage. Dated...: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Charter for the Information..., 2011. FOR FURTHER INFORMATION CONTACT: Ms.Caryl Grant, National Public Liaison, at...

  2. 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...

  3. 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.

  4. Accounting Standards Update No. 2014-09: Revenue from Contracts with Customers (Topic 606)

    National Research Council Canada - National Science Library

    2014-01-01

      The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which...

  5. 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.

  6. Federal Offshore Statistics, 1993. Leasing, exploration, production, and revenue as of December 31, 1993

    Energy Technology Data Exchange (ETDEWEB)

    Francois, D.K.

    1994-12-31

    This document contains statistical data on the following: federal offshore lands; offshore leasing activity and status; offshore development activity; offshore production of crude oil and natural gas; federal offshore oil and natural gas sales volume and royalties; revenue from federal offshore leases; disbursement of federal offshore revenue; reserves and resource estimates of offshore oil and natural gas; oil pollution in US and international waters; and international activities and marine minerals. A glossary is included.

  7. Competitive Balance and Revenue Sharing in Sports Leagues with Utility-Maximizing Teams

    OpenAIRE

    Helmut Dietl; Martin Grossmann; Markus Lang

    2010-01-01

    This paper develops a contest model of a professional sports league in which clubs maximize a weighted sum of profits and wins (utility maximization). The model analyzes how more win-orientated behavior of certain clubs affects talent investments, competitive balance and club profits. Moreover, in contrast to traditional models, we show that revenue sharing does not always reduce investment incentives due to the dulling effect. We identify a new effect of revenue sharing called the "sharpenin...

  8. CNMC Made Great Break-throughs in Both Total Assets and Sales Revenue

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    <正>Luo Tao, General Manager of China Nonferrous Metals Corporation (CNMC) indicated in a recent interview that, in 2011, CNMC’s business indicators grew robustly, with both of the total assets and sales revenue exceeding RMB 100 billion for the first time.Luo noted that, compared with the initial stage of the 11th Five-Year Plan period, CNMC’s total assets, sales revenue and total profit went up by 15 times, 20 times and 10 times respectively.

  9. A nonlinear programming optimization model to maximize net revenue in cheese manufacture.

    Science.gov (United States)

    Papadatos, A; Berger, A M; Pratt, J E; Barbano, D M

    2002-11-01

    A nonlinear programming optimization model was developed to maximize net revenue in cheese manufacture and is described in this paper. The model identifies the optimal mix of milk resources together with the types of cheeses and co-products that maximize net revenue. It works in Excel while it takes the data specified by the user from a user-friendly interface created in Access. The user can specify any number of resources, cheese types, and co-products. To demonstrate the capabilities of the model, we determined the impact of variation in milk price and composition in the period 1998 to 2000 on the optimal mix of resources and optimal type of co-product for Cheddar and low-moisture, part-skim Mozzarella. It was also desired to determine the impact of variation in protein content of nonfat dry milk (NDM) on net revenue, and examine the effect of reconstitution of NDM with water versus milk on net revenue. The optimal mix of resources and the net revenue markedly varied as milk resource prices and composition varied. The net revenue for Mozzarella was much higher than for Cheddar when the price of cream was high. Cheese plants that did not optimize the use of resources in response to variations in prices and composition missed a significant profit opportunity. Whey powder was more profitable than 34% whey protein concentrate and lactose in most months. The use of high-protein NDM led to an appreciable increase in net revenue. When the value of the nonfat portion of raw milk was high, reconstitution of NDM with water rather than milk markedly raised net revenue.

  10. Revenue functions and Dupuit curves for indirect taxes with cross-border shopping

    OpenAIRE

    Aasness, Jørgen; Nygård, Odd Erik

    2009-01-01

    The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic variables using a complete demand system. Within this framework we define Dupuit curves, or Laffer curves, and analyze their existence and maximum points theoretically and empirically. The macro demand system is based on exact aggregation across all households in the econo...

  11. Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa

    OpenAIRE

    Terence D.Agbeyegbe; Janet G. Stotsky; Asegedech WoldeMariam

    2004-01-01

    Empirical evidence on the relationship between trade liberalization, exchange rates, and tax revenue is mixed. This paper examines these linkages anew. Using a panel of 22 countries in Sub-Saharan Africa, over 1980–1996, we perform Generalized Method of Moment regressions to test this relationship. We find evidence that the relationship between trade liberalization and tax revenue is sensitive to the measure used to proxy trade liberalization, but that, in general, trade liberalization is not...

  12. From the front line to the bottom line: building revenue integrity.

    Science.gov (United States)

    Britt, John; Adams, Shawn; Snow, Trevor

    2015-07-01

    To improve trends in accounts receivable and a hospital's bottom line without fear of penalty or repayment, organizations should expand the definition of the revenue cycle team by: Engaging front-line clinical and business personnel. Training personnel to understand the roles they play in revenue integrity. Creating scorecards with measurable goals to promote accountability. Monitoring the outcomes and defining real-time, actionable responses to negative variances.

  13. User Charge Revenues for Wastewater Treatment Plants--Insufficient to Cover Operation and Maintenance.

    Science.gov (United States)

    1981-12-02

    AD-All 588 SEMERAL ACCOUNTINq OFFICE WASHINGTON DC COMUNITY AN--ETC F/S 13/2 USER CHARGE REVENUES FOR WASTEWATER TREATMENT PLANTS--INSUFFICI--ETC(U...COMPTROLLER GENERAL 0 Report To The Congress OF THE UNITED STATES User Charge Revenues For Wastewater = Treatment Piants-Insutficient To Cover Operation And...Maintenance Half of the 36 municipal wastewater treatment plants GAO reviewed in 10 States were not raising sufficient funds from their user charge iP

  14. Revenue Administration Reforms in anglophone Africa Since the Early 1990's

    OpenAIRE

    David Kloeden

    2011-01-01

    Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, finan...

  15. 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...

  16. 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.)

  17. 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...

  18. The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia

    Directory of Open Access Journals (Sweden)

    Fany Inasius

    2013-05-01

    Full Text Available According to the VAT Act the category of small enterpreneur is an entrepreneur who attempts the circulation does not exceed 600 million rupiah, while according to the Income Tax Act is a business entrepreneur who has the total of revenues no more than 4.8 billion rupiah. The small retaillers with sales revenue above 600 million and below 4.8 billion rupiah which Income Tax Act could use the special rate of 0.75% of the total revenues required to levy VAT at 10% of sale revenues or when under 1.8 billion rupiah  the VAT rate is of 3-4%. The imposition of value added tax which unfairly results in the lower level of taxpayer compliance. This study focuses on the implications of VAT rates on the small retailler who has the circulation of business between 600 million to 4.8 billion rupiah to the amount of tax revenue. From the research conducted based on the comparatives research method, the descriptive analysis of documents and interviews produced that the reduction in the VAT rate impacts in increased state revenue.

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

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

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

  20. Scheduling, revenue management, and fairness in an academic-hospital radiology division.

    Science.gov (United States)

    Baum, Richard; Bertsimas, Dimitris; Kallus, Nathan

    2014-10-01

    Physician staff of academic hospitals today practice in several geographic locations including their main hospital. This is referred to as the extended campus. With extended campuses expanding, the growing complexity of a single division's schedule means that a naive approach to scheduling compromises revenue. Moreover, it may provide an unfair allocation of individual revenue, desirable or burdensome assignments, and the extent to which the preferences of each individual are met. This has adverse consequences on incentivization and employee satisfaction and is simply against business policy. We identify the daily scheduling of physicians in this context as an operational problem that incorporates scheduling, revenue management, and fairness. Noting previous success of operations research and optimization in each of these disciplines, we propose a simple unified optimization formulation of this scheduling problem using mixed-integer optimization. Through a study of implementing the approach at the Division of Angiography and Interventional Radiology at the Brigham and Women's Hospital, which is directed by one of the authors, we exemplify the flexibility of the model to adapt to specific applications, the tractability of solving the model in practical settings, and the significant impact of the approach, most notably in increasing revenue by 8.2% over previous operating revenue while adhering strictly to a codified fairness and objectivity. We found that the investment in implementing such a system is far outweighed by the large potential revenue increase and the other benefits outlined. Copyright © 2014 AUR. Published by Elsevier Inc. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Farhad Rahmati

    2015-02-01

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

  2. Impact of cigarette taxation policy on excise revenues and cigarette consumption in Uzbekistan

    Directory of Open Access Journals (Sweden)

    Konstantin S. Krasovsky

    2013-05-01

    Full Text Available BACKGROUND: In 2012, Uzbekistan ratified the Framework Convention on Tobacco Control, which states that price and tax measures are an effective means of reducing tobacco consumption. We aimed to explore the effect of taxation policies on revenues and cigarette consumption. METHODS: Data on tax rates, revenues, cigarette sales were taken from national reports. To forecast potential revenues, a scenario analysis was performed. RESULTS: In 1991-2004, ad valorem excise system was in place in Uzbekistan, which was later replaced by the specific excise system. In 1997-2011, the nominal average excise has increased by a factor of twenty, but in real terms, after a sharp increase in 1999, average excise declined annually and increased only in 2010-2011. Annual cigarette sales per capita of adult population in 1999-2007 constituted 17-25 cigarette packs, while in 2008-2011 it increased to 30-37 packs. Four scenarios of excise tax increases in 2012 were developed: one actual scenario based on the rates effective in Uzbekistan in 2012, and three hypothetical ones anticipating excise rates increase by 1.5, 2 and 3-fold. With actual excise increase in 2012, the inflation-adjusted budget revenues would grow by 5%, and with three hypothetical - by 17%, 35% and 66% respectively, despite the decline of tax-paid cigarette sales. CONCLUSION: Stabilization or reduction in cigarette excises in Uzbekistan in 2002-2008 led to a decline in real excise revenues and the growth of cigarette sales. In 1999 and 2010-2011, excises were significantly increased and the real revenues have risen, despite the decline in cigarette sales. As cigarette prices are low, the illegal outflow of cigarettes from Uzbekistan apparently exceeds the illegal inflow. A significant increase in cigarette excise (1.5-3 fold can both increase budget revenues and reduce cigarette consumption, with greater increase yielding more benefits.

  3. DOD Education Benefits: Increased Oversight of Tuition Assistance Program Is Needed. Report to the Chairman, Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Committee on Homeland Security and Governmental Affairs, United States Senate. GAO-11-300

    Science.gov (United States)

    Scott, George A.

    2011-01-01

    In fiscal year 2009, the Department of Defense's (DOD) Military Tuition Assistance (TA) Program provided $517 million in tuition assistance to approximately 377,000 service members. US Government Accountability Office (GAO) was asked to report on (1) DOD's oversight of schools receiving TA funds, and (2) the extent to which DOD coordinates with…

  4. DOD Education Benefits: Further Actions Needed to Improve Oversight of Tuition Assistance Program. Testimony before the Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Committee on Homeland Security and Governmental Affairs, United States Senate. GAO-11-389T

    Science.gov (United States)

    Scott, George A.

    2011-01-01

    This testimony discusses the Department of Defense's (DOD) oversight of its Military Tuition Assistance (TA) Program. In fiscal year 2010, the TA Program provided $531 million in tuition assistance to approximately 302,000 service members who elected to pursue off-duty postsecondary education. DOD offers these benefits to service members in order…

  5. Tuition fees and funding – barriers for non-traditional students? First results from the international research project Opening Universities for Lifelong Learning (OPULL)

    DEFF Research Database (Denmark)

    Moissidis, Sonja; Schwarz, Jochen; Yndigegn, Carsten

    2011-01-01

    Project OPULL – Opening Universities for Lifelong Learning – is undertaking research into ways of opening up higher education to vocationally qualified and experienced target groups in four European countries. Open university models in Germany, Denmark, Finland and the United Kingdom are being...... phase of the project indicate that while the long-term effect of an increase in tuition fees for non-traditional students is not yet known, current evidence suggests that other factors such as the recognition of vocational and experiential learning will most likely have an impact on widening...

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

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

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

  7. 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

  8. The effect of smoke-free policies on hospitality industry revenues in Cyprus: an econometric approach.

    Science.gov (United States)

    Talias, Michael A; Savva, Christos S; Soteriades, Elpidoforos S; Lazuras, Lambros

    2015-10-01

    Smoke-free policies aiming to improve quality of indoor air and significantly reduce exposure to secondhand smoke in the hospitality industry are faced with strong opposition from the tobacco industry and hospitality venue owners claiming that they lead to reductions of revenues. The objective of our study was to examine the impact of a recently introduced smoke-free legislation on the revenues of the hospitality industry in Cyprus. Anonymous information on revenues was obtained from the Cyprus government value added tax office for the entire hospitality industry in Cyprus including hotels, bars, restaurants and cafeterias between 2005 and 2011. Panel data methodology was used to examine the effect of a smoke-free legislation, on tourism, businesses' revenues adjusting for gross domestic product, inflation, unemployment rate, tourists' arrivals, seasonal variation and the economic crisis. Our study showed that the implementation of the smoke-free policy did not have negative effects on the hospitality industry profitability. We conclude that even in regions with relatively high smoking rates, pro-smoking societal attitudes and weak social norms against tobacco control, and even during periods of economic crisis, smoke-free legislation does not impact negatively on hospitality industry revenues and if anything may lead to a small positive increase. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  9. Optimizing MPBSM Resource Allocation Based on Revenue Management: A China Mobile Sichuan Case

    Directory of Open Access Journals (Sweden)

    Xu Chen

    2015-01-01

    Full Text Available The key to determining the network service level of telecom operators is resource allocation for mobile phone base station maintenance (MPBSM. Given intense market competition and higher consumer requirements for network service levels, an increasing proportion of resources have been allocated to MPBSM. Maintenance costs account for the rising fraction of direct costs, and the management of MPBSM resource allocation presents special challenges to telecom operators. China Mobile is the largest telecom operator in the world. Its subsidiary, China Mobile Sichuan, is the first in China to use revenue management in improving MPBSM resource allocation. On the basis of comprehensive revenue (including both economic revenue and social revenue, the subsidiary established a classification model of its base stations. The model scientifically classifies more than 25,000 base stations according to comprehensive revenue. China Mobile Sichuan also conducted differentiation allocation of MPBSM resources on the basis of the classification results. Furthermore, it optimized the assessment system of the telecom base stations to establish an assurance system for the use of MPBSM resources. After half-year implementation, the cell availability of both VIP base stations and total base stations significantly improved. The optimization also reduced economic losses to RMB 10.134 million, and enhanced customer satisfaction with network service by 3.2%.

  10. Impacts of electricity markets on solar revenues. An Australian case study

    Energy Technology Data Exchange (ETDEWEB)

    Riesz, Jennifer J.; Gilmore, Joel B.; Buchanan, Melinda; Vanderwaal, Ben; Rose, Ian A. [ROAM Consulting Energy Modelling Expertise, Fortitude Valley, QLD (Australia)

    2011-07-01

    This paper reports on modelling to determine the most significant factors influencing solar generator revenues. The Australian National Electricity Market (NEM) is used as a case study. The most significant driver of variations in solar revenues from year to year and region to region is found to be pool prices (more than variations in solar resource). Peak pool prices (8am-6pm) are found to be a good indicator of solar revenues on a $/MWh basis. Generation during summer periods is particularly important, with a signficant proportion of annual solar revenues being earned during a small number of high priced summer events. Based upon forrecast pool prices, the regions Queensland and New South Wales are predicted to be optimal regions for solar development, but it is emphasised that pool price forecasts depend upon a wide range of input assumptions with high uncertainty. Finally, time of day correlations suggest that solar generators should be able to achieve significantly higher revenues than wind generators on a S/MWh basis, which should lead to higher valued Power Purchase Agreements for solar generators. (orig.)

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

    Energy Technology Data Exchange (ETDEWEB)

    Angarita-Marquez, Jorge L.; Usaola-Garcia, Julio [Network and Electrical Energy Systems Group (REDES) at Universidad Carlos III de Madrid, 28911 Leganes Madrid (Spain); Hernandez-Aramburo, Carlos A. [Control and Power Systems Group at Imperial College of London, SW7 2BT London (United Kingdom)

    2007-10-15

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

  12. A qualitative study of non-residents on voluntary AIDS counseling and testing service in a city%某市异地人口艾滋病自愿咨询和检测服务的定性研究

    Institute of Scientific and Technical Information of China (English)

    周贵; 马福军; 王慧玲; 罗江磋

    2016-01-01

    Objective: To learn why non-residents use the Vduntary counseling testing services, their psychological state and coping style, and the stigma and discrimination facing the patients and their families. Methods: All non-residents who came to the city from December 2013 to November 2014 for the AIDS VCT were interviewed one-by-one.ResuIts: Of a total of 75 non-residents who came for the AIDS VCT, 26 were confirmed HIV positive. All interviewees felt great psychological pressure. However, those who were confirmed HIV positive feel shameful in front of their family, and both the patients and their family members are facing discrimination from society. ConcIusion: Non-resident HIV positive patients have severe psychological disability and are reluctant to release their HIV status. Promoting AIDS health education, eliminating discrimination against HIV positive patients and their family, and providing all necessary support would be helpful to establish a barrier-free channel for patients to seek medical care.%目的::了解异地人群VCT(Vduntary counseling testing)服务的原因、心理状态、应对方式,艾滋病感染者及家庭承受的耻辱和受到社会歧视状况。方法:采取偶遇抽样的方法,对某市的VCT机构2013年12月~2014年11月期间前来咨询的异地人群进行一对一访谈。结果:来自异地接受访谈的75名VCT求询人员中,26名确诊为阳性,存在的心理压力比一般人群大, HIV阳性受访者表现出无颜面对家人的心理行为,社会对本人及其家庭成员都存在社会歧视。结论:异地咨询HIV阳性人员存在严重心理障碍,患病信息不愿被人知道;积极开展艾滋病健康教育,社会大众应该给艾滋病感染者及病人更多的支持和关怀,消除对艾滋病患者及家属的歧视;搭建艾滋病患无障碍求医需要构建有效策略。

  13. On Four Kinds of Model of Higher Education Tuition Pricing and Financing%高等教育学费定价与资助的四种模式研究

    Institute of Scientific and Technical Information of China (English)

    毛建青; 杨斌

    2016-01-01

    The tuition pricing involves multi stakeholders, and its changes need policy support to ensure the effi-ciency and fairness. Four kinds of modes of Tuition Pricing and financing can be summed up according to tuition accounted for per capita GDP and per student funding for tuition, which are the United States as the representa-tive of the typical high tuition and high financing mode, the Germany as a typical representative of the low tui-tion and high financing mode, the China as a typical representative of the high tuition and low funding model and the India as a typical representative of the low tuition and low funding model. The four modes have their re-spective advantages and disadvantages. The efficiency and fairness of the orientation is not the same. We should choose proper mode according to the national characteristics and laws of the development of higher education.%学费定价涉及多方利益主体,其变动需资助政策的配套跟进,以确保效率和公平。根据生均学费占人均GDP和生均资助额占生均学费两个指标,可以归纳出学费定价与资助的四种模式:以美国为典型代表的高学费/高资助模式、以德国为典型代表的低学费/高资助模式、以中国为典型代表的高学费/低资助模式和以印度为典型代表的低学费/低资助模式。四种模式有各自的优缺点和适用性,其效率和公平的取向不尽相同。我们应根据国情特征和高等教育发展规律进行恰当模式的合理选择。

  14. Recognition of Revenues. IAS 18 ”Revenue” versus OMFP 3055/2009 Regarding the Approval of Accounting Regulations in Compliance with European Directives

    OpenAIRE

    Luþã Dorina; Grigorescu Sorin; Popa Ionela

    2012-01-01

    Enterprise financial performance is measured by the difference between revenues and the expenses incurred to achieve the revenues. Revenue recognition and evaluation take place according to applicable accounting regulations. The present paper envisages the way to recognize revenues in compliance with IAS 18 ”Revenue” and OMFP 3055/2009 regarding the approval of accounting regulations compliant with European Directives.

  15. Increased Use of Care Management Processes and Expanded Health Information Technology Functions by Practice Ownership and Medicaid Revenue.

    Science.gov (United States)

    Rodriguez, Hector P; McClellan, Sean R; Bibi, Salma; Casalino, Lawrence P; Ramsay, Patricia P; Shortell, Stephen M

    2016-06-01

    Practice ownership and Medicaid revenue may affect the use of care management processes (CMPs) for chronic conditions and expansion of health information technology (HIT). Using a national cohort of medical practices, we compared the use of CMPs and HIT from 2006/2008 to 2013 by practice ownership and level of Medicaid revenue. Poisson regression models estimated changes in CMP use, and linear regression estimated changes in HIT, by practice ownership and Medicaid patient revenue, controlling for other practice characteristics. Compared with physician-owned practices, system-owned practices adopted a greater number of CMPs and HIT functions over time (p revenue (≥30.0%) was associated with less adoption of CMPs (p revenue were more likely than physician-owned practices with high Medicaid revenue to adopt CMPs over time. System and community health center ownership appear to help high Medicaid practices overcome CMP adoption constraints.

  16. Tourist traffic and revenue from tourism in the Republic of Serbia

    Directory of Open Access Journals (Sweden)

    Petrović Gordana

    2016-01-01

    Full Text Available Tourism is an economic activity that involves people traveling outside their place of permanent residence for leisure, fun and entertainment. The aim is to present tourism as an important economic activity and its impact on the economy of the Republic of Serbia. In order to better develop tourism, it is essential to understand the importance of natural cultural and historical resources of our country. In addition to the above it is necessary to have a well organized markenting system. Substantial revenues are generated by providing tourism services to domestic and foreign tourists. In terms of revenues, particularly great importance is paid to the foreign exchange revenues that are realized through the foreign tourists spending. This way direct and indirect positive effect on the economy of our country is accomplished. Achievement of positive results of the tourism industry depends on its ability to meet the needs of visitors to selected tourist destinations.

  17. Marginal revenue transformation in airline seat inventory control with two fare families and two markets

    DEFF Research Database (Denmark)

    Kallehauge, Brian

    This paper considers the single-leg airline seat inventory control problem with fare classes divided into two fare families and demand for the fare classes segmented into two markets. The main contribution of this paper is that the seat inventory control problem is solved using the marginal revenue...... (MR) transformation of Fiig et al. (T. Fiig, K. Isler, C. Hopperstad, and P. Belobaba. Optimization of Mixed Fare Structures. Submitted to Journal of Revenue and Pricing Management, 2009), which enables the implementation of the more complex policy in traditional class-based revenue management systems....... The reason for considering a two-market and two-family seat inventory control problem is the objective of airlines such as SAS and Air Canada to serve both the business and leisure market while at the same time controlling sell-up behavior in the undifferentiated fare. A fare family is defined by a set...

  18. Study of the Option Ordering Policy concerning Perishable Farm Produce Based on Revenue Sharing Contract

    Institute of Scientific and Technical Information of China (English)

    Xiaojing; LIU

    2014-01-01

    This paper considers the two-echelon supply chain system which consists of single agricultural producers and retailers,and analyzes the impact of sharing ratio on the option ordering quantity,and retailers and producers’ expected profits.Studies have shown that in the case of decentralization,when the revenue sharing ratio is between 0 and 0.3,the option ordering quantity of farm produce is a decreasing function of the sharing ratio; when the revenue sharing ratio is between 0.3 and 1,the option ordering quantity of farm produce is an increasing function of sharing ratio; when the revenue sharing ratio is between 0.421 and 1,the agricultural producers and retailers’ expected profits are an increasing function of sharing ratio.Finally,through the numerical calculation,the applicability of the conclusions is verified,to provide a reference for the supply chain management practices.

  19. Public willingness to pay for a US carbon tax and preferences for spending the revenue

    Science.gov (United States)

    Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

    2017-09-01

    We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

  20. Revenue Share between Layers and Investment Incentive for ISP in the Internet Market

    Science.gov (United States)

    Unno, Masaru; Xu, Hua

    In this paper, we consider a revenue-sharing and network investment problem between an Internet service provider (ISP) and a content provider (CP) by applying the dynamic agency theory. We formulate the problem as the principal-agent problem where the ISP is the principal and the CP is the agent. The principal-agent problem is transformed to a stochastic optimal control problem in which the objectives of ISP are to find an optimal revenue-sharing strategy and a network investment strategy, and to advise an incentive compatible effort level to the CP. The sufficient conditions for the existence of the optimal revenue-sharing strategy, the optimal investment strategy and the incentive compatible effort to the CP are obtained. A numerical example is solved to show the existence of such strategies. The practical implications of the results obtained in the paper will also be discussed.