WorldWideScience

Sample records for revenue account subsidy

  1. 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.

  2. 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.

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

    Science.gov (United States)

    2010-10-01

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

  4. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

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

  5. 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.

  6. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

    Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.

  7. SOME ASPECTS CONCERNING THE ACCOUNTING OF THE SUBSIDIES AWARDED TO AGRICULTURAL ENTITIES

    Directory of Open Access Journals (Sweden)

    Tatiana ŞEVCIUC

    2014-06-01

    Full Text Available Subsidizing is the method that is argued by the followers of the free change. Anyway it is necessary as the means oforientation, adjustment and stimulation of some products and as the means of producers and consumers protection.The subsidies are given by the state in order to encourage those branches and sub-branches that are important forthe state's economy. The biggest part of the budget expenses for subsidizing is given to agriculture. The subsidiesare more oriented to agriculture because this branch is very important in the macroeconomic balance and inproviding food security. This research aims to show some aspects concerning the accounting of the subsidies givento agricultural entities taking into account the provisions presented in NAS "Equity and liabilities" and in NAS"Accounting peculiarities in agriculture". To achieve this aim we'll expose the accounting of the subsidies related tobiological fixed assets, the subsidies related to biological depreciable fixed assets. We will also examine thesituations in which the subsidizing conditions don't comply with the prescribed rules.

  8. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

  9. 49 CFR 1242.45 - Passenger and other revenue equipment (account XX-27-45).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Passenger and other revenue equipment (account XX-27-45). 1242.45 Section 1242.45 Transportation Other Regulations Relating to Transportation... RAILROADS 1 Operating Expenses-Equipment § 1242.45 Passenger and other revenue equipment (account XX-27-45...

  10. Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources

    Directory of Open Access Journals (Sweden)

    John J. Laureto

    2016-12-01

    Full Text Available Quantification of nuclear liability insurance is difficult without arbitrary liability caps; however, post-mortem calculations can be used to calculate insurance costs. This study analyzes the Fukushima (Daiichi nuclear power plant disaster to quantify the cost per unit electricity ($/kWh of nuclear energy from the lifetime of the plant after accounting for the true cost of the liability needed to cover the damages from the nuclear disaster determined from news reports. These costs are then compared to the cost of electricity currently paid by Japanese consumers, and then are aggregated to determine the indirect subsidy for nuclear power providers in both Japan and the USA. The results show that the reported costs of the Fukushima nuclear disaster are $20–525 billion, which results in a real insurance cost from the lifetime of electricity produced at the plants between $0.22–5.78/kWh. These values are far higher than the current insurance costs by Japanese law of $0.01/kWh and even the total costs consumers pay for electricity. Although the spread in the input costs is large and the reported metrics are incomplete, the nuclear insurance subsidy is clearly substantial in Japan and in the USA. Ideally, energy sources should be economically sustainable without the need for a government insurance subsidy. For the electricity market to function effectively and efficiently in all other countries using nuclear power, the insurance costs should be reported accurately and included in nuclear electricity costs without arbitrary government liability caps.

  11. The structure of expenses and revenues according to International Accounting Standards

    OpenAIRE

    Mariana Man

    2004-01-01

    This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the Romanian accounting influences.

  12. 49 CFR 1242.48 - Work and other non-revenue equipment (account XX-27-47).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Work and other non-revenue equipment (account XX... RAILROADS 1 Operating Expenses-Equipment § 1242.48 Work and other non-revenue equipment (account XX-27-47...—other (account XX-19-06). ...

  13. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    Science.gov (United States)

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  14. 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.

  15. Accounting for the ecosystem services of migratory species: Quantifying migration support and spatial subsidies

    Science.gov (United States)

    Semmens, Darius J.; Diffendorfer, James E.; López-Hoffman, Laura; Shapiro, Carl D.

    2011-01-01

    Migratory species support ecosystem process and function in multiple areas, establishing ecological linkages between their different habitats. As they travel, migratory species also provide ecosystem services to people in many different locations. Previous research suggests there may be spatial mismatches between locations where humans use services and the ecosystems that produce them. This occurs with migratory species, between the areas that most support the species' population viability – and hence their long-term ability to provide services – and the locations where species provide the most ecosystem services. This paper presents a conceptual framework for estimating how much a particular location supports the provision of ecosystem services in other locations, and for estimating the extent to which local benefits are dependent upon other locations. We also describe a method for estimating the net payment, or subsidy, owed by or to a location that balances benefits received and support provided by locations throughout the migratory range of multiple species. The ability to quantify these spatial subsidies could provide a foundation for the establishment of markets that incentivize cross-jurisdictional cooperative management of migratory species. It could also provide a mechanism for resolving conflicts over the sustainable and equitable allocation of exploited migratory species.

  16. 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...

  17. Accounting for behavioral effects of increases in the carbon dioxide (CO2) tax in revenue estimation in Sweden

    International Nuclear Information System (INIS)

    Hammar, Henrik; Sjoestroem, Magnus

    2011-01-01

    In this paper we describe how behavioral responses of carbon dioxide (CO 2 ) tax increases are accounted for in tax revenue estimation in Sweden. The rationale for developing a method for this is a mix between that a CO 2 tax is a primary climate policy tool aiming to reduce CO 2 emissions and that the CO 2 tax generates sizable tax revenues. - Highlights: → We develop a method on the long run tax revenue effects of increasing the CO2 tax in Sweden. → We use long run price elasticities as the basis for calculating the long run effects. → The CO2 tax is the primary instrument to reduce CO2 emissions from sectors outside the EU ETS. → There is almost an exact correlation between fossil energy use and fossil CO 2 emissions. → The method provide consistent estimates of emission reductions following from CO 2 tax increases.

  18. Subsidy Agreements

    OpenAIRE

    Kyle Bagwell; Robert W. Staiger

    2004-01-01

    International disputes over subsidies are increasingly disrupting the world trading system. The creation of the WTO was nearly prevented by disputes in the Uruguay Round of GATT negotiations over the issue of negotiating disciplines on agricultural subsidies, an issue which continues to plague the ongoing Doha Round of WTO negotiations. Ongoing disputes over subsidies that violate existing WTO rules have led to the largest amount of authorized retaliation in GATT/WTO history. Yet the internat...

  19. Comprehensive Revenue and Expense Data Collection Methodology for Teaching Health Centers: A Model for Accountable Graduate Medical Education Financing.

    Science.gov (United States)

    Regenstein, Marsha; Snyder, John E; Jewers, Mariellen Malloy; Nocella, Kiki; Mullan, Fitzhugh

    2018-04-01

    Despite considerable federal investment, graduate medical education financing is neither transparent for estimating residency training costs nor accountable for effectively producing a physician workforce that matches the nation's health care needs. The Teaching Health Center Graduate Medical Education (THCGME) program's authorization in 2010 provided an opportunity to establish a more transparent financing mechanism. We developed a standardized methodology for quantifying the necessary investment to train primary care physicians in high-need communities. The THCGME Costing Instrument was designed utilizing guidance from site visits, financial documentation, and expert review. It collects educational outlays, patient service expenses and revenues from residents' ambulatory and inpatient care, and payer mix. The instrument was fielded from April to November 2015 in 43 THCGME-funded residency programs of varying specialties and organizational structures. Of the 43 programs, 36 programs (84%) submitted THCGME Costing Instruments. The THCGME Costing Instrument collected standardized, detailed cost data on residency labor (n = 36), administration and educational outlays (n = 33), ambulatory care visits and payer mix (n = 30), patient service expenses (n =  26), and revenues generated by residents (n = 26), in contrast to Medicare cost reports, which include only costs incurred by residency programs. The THCGME Costing Instrument provides a model for calculating evidence-based costs and revenues of community-based residency programs, and it enhances accountability by offering an approach that estimates residency costs and revenues in a range of settings. The instrument may have feasibility and utility for application in other residency training settings.

  20. Government subsidies for the Chinese photovoltaic industry

    International Nuclear Information System (INIS)

    Xiong, Yongqing; Yang, Xiaohan

    2016-01-01

    Since 2009, the subsidy for large-scale photovoltaic (PV) power plants had been launched, which effectively promoted the development of PV industry. At the same time, negative effects, like serious oversupply of PV industry, were brought about by these large scale governmental subsidies. Although governmental subsidy strongly supports the China PV companies, few of them have competitiveness in the global market. This dramatically conflictive phenomenon attracted many researchers’ attentions in recent years. However, investigations on the best entry and exit occasions of governmental subsidies for the PV industry were rarely reported in previous studies. Therefore, based on the existing division method of enterprise development model, classification of 72 PV companies listed in Shanghai and Shenzhen Stock Exchanges in China was firstly carried out in this paper. This is followed by studying the influence of governmental subsidies on the indexes of different stages of enterprise development. Finally, a conclusion was drawn that the governmental subsidies at Early Exploratory Stage can maximize the social and economic effects, suggesting the best entry occasion, and subsidies at Intermediate Stage and Mature Stage have little effects on its turnover and aggravate the overcapacity of PV supply, suggesting a suitable exit occasion. - Highlights: • Enterprise development stages were determined based on net revenue. • Subsidy effects on PV companies at different developing stages were studied. • The occasion to provide subsidy at different developing stages was investigated. • Z-score formula method was used to find the best exit occasion of subsidy.

  1. Philippines - Revenue Administration Reform

    Data.gov (United States)

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

  2. The regulations for delivery of subsidies to radiation monitoring

    International Nuclear Information System (INIS)

    1985-01-01

    The regulations provide for subsidies for equipment and operation of a radiation monitoring facility around a nuclear power generating facility. Subsidies are provided to the prefectures concerned for equipment, etc. required in radiation monitoring, pre-service radiation monitoring and in-service radiation monitoring conducted by a prefecture. The contents are as follows: terms of subsidy allocations, the sum of subsidy allocations, applications for subsidies, decisions on the allocation of subsidies, withdrawal of applications, conditions of the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of the subsidies, withdrawal of the decision for subsidies, limitations for disposal of the properties, payment of the subsidy, accounting of the subsidy operations, and a record on the subsidy. (Kubozono, M.)

  3. The regulations for delivery of subsidies to radiation monitoring

    International Nuclear Information System (INIS)

    1984-01-01

    The regulations provide for subsidies for equipment and operation of a radiation monitoring facility around a nuclear power generating facility. Subsidies are provided to the prefectures concerned for equipment, etc. required in radiation monitoring, pre-service radiation monitoring and in-service radiation monitoring conducted by a prefecture. The contents are as follows: terms of subsidy allocations, the sum of subsidy allocations, applications for subsidies, decisions on the allocation of subsidies, withdrawal of applications, conditions of the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of the subsidies, withdrawal of the decision for subsidies, limitations for disposal of the properties, payment of the subsidy, accounting of the subsidy operations, and a record on the subsidy. (Mori, K.)

  4. Environmental taxes and subsidies 2002

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The statistics presents statements of environmental taxes for the period 1970 - 2002 and statements of environmentally related subsidies for the years 1996 - 2002. Environmental taxes are a concept for pollution, energy, transportation, and resource related taxes. The State's revenue from environmental taxes have increased from 4,0 billions DKK in 1970 to 65,7 billions DKK in 2002. The environmental taxes' part of the GNP has increased from 3,2 % in 1970 to 4,8 % in 2002. The part of the environmental taxes of the total taxes and tariffs has increased from 8,2 % in 1970 to 9,8 % in 2002. >From 2001 to 2002 the environmental taxes increased with 5,6 %, primarily because the taxes in the transportation sector increased with 13,5 % due to more new cars. The pollution taxes increased with 6 % while the environmental taxes for energy increased with only 0,8 %. In 2002 the energy related taxes amounted to 54 %, the transport related taxes to 39 %, and pollution and resource related taxes amounted to 7 % of the total environmental taxes. The public environmentally related subsidies to companies and households has been on a stable level of a little more than 10 billions DKK through the latest years. The energy related subsidies have, however, been transferred to transport related subsidies, i.e. primarily subsidies to the public transport. (ln)

  5. Incidence and impact: The regional variation of poverty effects due to fossil fuel subsidy reform

    International Nuclear Information System (INIS)

    Rentschler, Jun

    2016-01-01

    Since fossil fuel subsidy reforms can induce significant distributional shifts and price shocks, effective compensation and social protection programs are crucial. Based on the statistical simulation model by Araar and Verme (2012), this study estimates the regional variability of direct welfare effects of removing fuel subsidies in Nigeria. Uncompensated subsidy removal is estimated to increase the national poverty rate by 3–4% on average. However, uniform cash compensation that appears effective at the national average, is found to fail to mitigate price shocks in 16 of 37 states – thus putting livelihoods (and public support for reforms) at risk. States that are estimated to incur the largest welfare shocks, coincide with hotspots of civil unrest following Nigeria's 2012 subsidy reform attempt. The study illustrates how regionally disaggregated compensation can be revenue neutral, and maintain or reduce pre-reform poverty rates in all states. Overall, it highlights the importance of understanding differences in vulnerability, and designing tailored social protection schemes which ensure public support for subsidy reforms. - Highlights: •Fossil fuel subsidy reforms can induce significant distributional shifts and price shocks. •There is significant regional variation of a reform's effects on poverty rates. •Compensation is key to protect livelihoods and win public support for reform. •Compensation schemes must be carefully tailored to account for regional variation.

  6. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

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

  7. Analysis on PV system sales price and subsidy through buy-back which make photovoltaics cost-competitive by 2030 in Japan

    International Nuclear Information System (INIS)

    Endo, E.; Ichinohe, M.

    2004-01-01

    The purpose of this paper is to analyze PV system sales price and subsidy through buy-back which make photovoltaics cost-competitive against other energy technologies and make the target for PV capacity achievable by 2030 in Japan under expected carbon tax. For the analysis energy system of Japan is modeled by using MARKAL. According to the results of analysis, under 6000 JPY/t-C carbon tax, photovoltaics needs subsidy for a while even if we taking both fuel savings and Green Credit into account. For attaining the national target for PV capacity in 2010, photovoltaics needs more expensive buy-back than that in present, but after 2010 necessary buy-back decreases gradually. If 120 JPY/W PV system sales price is attained by 2030, photovoltaics becomes cost-competitive without any supports. Subsidy through buy-back becomes almost need not in 2030, if we can reduce it less than 170 JPY/W. The total subsidy meets peak in 2025. It is much more than ongoing subsidy to capital cost of PV systems, but annual revenue of the assumed carbon tax can afford enough the annual total subsidy. This means if photovoltaics can attain the PV system sales price, we should support it for a while by spending carbon tax revenue effectively and efficiently. (authors)

  8. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

    Energy Technology Data Exchange (ETDEWEB)

    Trumpy, T. [International Legal Counsel, Brussels (Belgium)

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

  9. Cash to accrual accounting: Does it mean more control for the public sector? The case of revenue from non-exchange transactions

    Directory of Open Access Journals (Sweden)

    Francesco Capalbo

    2013-12-01

    Full Text Available Within the New Public Management, a fundamental role is played by changes in accounting measurement and recognition systems (in this case, the literature speaks specifically of New Public Financial Management. It has been substantially characterized by a gradual shift from cash to accrual accounting. In light of it, this paper aims to analyze some of the most significant conceptual and practical implications associated with the use of accrual accounting in the public sector – such as Italy’s, where most entities still use cash accounting – by looking closely at that full-accrual standard that seem to best show the system’s innovative reach: IPSAS 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers. The switch-over broadens the scope of the accounting system, thereby leading to the recognition and consequent valuation of all the resources of any public-sector entity in its financial statements. As is often the case, though, greater utility implies greater complexity and innumerable elements of uncertainty are evidently still present.

  10. The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth

    Directory of Open Access Journals (Sweden)

    NURAMALIA HASANAH

    2017-07-01

    Full Text Available This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38 that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

  11. An optimal U.S. biodiesel fuel subsidy

    International Nuclear Information System (INIS)

    Wu Huiting; Colson, Gregory; Escalante, Cesar; Wetzstein, Michael

    2012-01-01

    Enhanced environmental quality, fuel security, and economic development, along with reduced prices of blended diesel, are often used as justifications for a U.S. federal excise tax exemption on biodiesel fuels. However, the possible effect of increased overall consumption of fuel in response to lower total prices, mitigating the environmental and fuel security benefits, are generally not considered. Taking this price response into account, the optimal U.S biodiesel subsidy is derived. Estimated values of the optimal subsidy are close to the recently expired subsidy, revealing the subsidy's environmental and security benefits. However, further positive environmental and security benefits from the biodiesel tax-exemption subsidy may be obtained if the subsidy is combined with a federal excise tax on petroleum diesel. - Highlights: ► Taking price response into account, the optimal theoretical U.S biodiesel subsidy is derived. ► Estimated values of the optimal subsidy are close to the recently expired subsidy, revealing the subsidy's environmental and security benefits. ► Further positive environmental and security benefits from the biodiesel tax-exemption subsidy may be obtained if the subsidy is combined with a federal excise tax on petroleum diesel.

  12. Set-Asides and Subsidies in Auctions

    OpenAIRE

    Susan Athey; Dominic Coey; Jonathan Levin

    2011-01-01

    Set-asides and subsidies are used extensively in government procurement and natural resource sales. We analyze these policies in an empirical model of U.S. Forest Service timber auctions. The model fits the data well both within the sample of unrestricted sales where we estimate the model, and when we predict (out of sample) bidder entry and prices for small business set-asides. Our estimates suggest that restricting entry to small businesses substantially reduces efficiency and revenue, alth...

  13. Sports Subsidies Soar. Commentary

    Science.gov (United States)

    Toma, J. Douglas

    2010-01-01

    Doug Lederman's article, "Sports Subsidies Soar," discusses the issue on institutional subsidies for sports program. His article invites an obvious question: why are so many universities willing to subsidize athletics through either a direct transfer of institutional funds, assessing a dedicated student fee, or a combination of these? This…

  14. 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.

  15. 47 CFR 32.5003 - Cellular mobile revenue.

    Science.gov (United States)

    2010-10-01

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

  16. Cotton Production in Mali: Subsidies or Sustainable Development?

    Science.gov (United States)

    Moore, Lindsey

    2007-01-01

    Current trade rules concerning cotton subsidies are intricately linked with poverty and hunger in Mali. Over half of Mali's economy and over 30 million people depend directly on cotton. It is the main cash crop and the most important source of export revenue. Cotton also plays a key role in development policies and in the fight against poverty by…

  17. Distributional incidence of green electricity price subsidies in China

    International Nuclear Information System (INIS)

    Wang, Feng; Zhang, Bing

    2016-01-01

    Distributional incidences are fundamental to environmental and energy policies, a condition that has led to controversies on the equity of environmental and energy policy. Using data from China's Urban Household Income and Expenditure Survey data from 2007, this study quantified the distributional effects of the green electricity price subsidy policy among Chinese urban household and compared its effects by using lifetime income and annual income to classify households, respectively. The results show that total electricity subsidies are mainly driven by indirect electricity subsidies. By using lifetime income to classify households, subsidies to households in the poorest two groups accounted for less than 10.2% of the total subsidies, whereas money distributed to households in the top two deciles reached 35.4%. The comparison using annual income to group households also demonstrated the similar impact of the green electricity price subsidy policy. China’s future market reforms should allow electricity prices to reflect pollution abatement costs. Additionally, a multi-step block electricity price schedule can reduce the regressivity of the policy. - Highlights: • We quantified the distributional effects of the green electricity price subsidy. • The distributional effects of different income groups were compared. • The poorest two groups accounted for less than 10.2% of the total subsidies. • The green electricity price subsidy policy benefited the rich at household level.

  18. The regulation for delivery of subsidies for measures of promoting power source location for nuclear power generating facilities

    International Nuclear Information System (INIS)

    1984-01-01

    According to the law for the arrangement of surrounding areas of power generating facilities, the regulations concern the allocation of subsidies to promote the most efficient way of siting nuclear power facilities. The contents consist of the following: limits on the subsidies, terms of subsidy allocations, the sum of subsidies for each respective year, applications for subsidies, determination of subsidy allocations, withdrawal of applications, the conditions attached to the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of the subsidies, withdrawal of the decision for subsidies, limitations for disposal of the properties, payment of subsidies, accounting of the subsidy operations, a record of the subsidies, and the chief in the governmental office concerned. (Mori, K.)

  19. Welfare implications of the renewable fuel standard with an integrated tax-subsidy policy

    International Nuclear Information System (INIS)

    Skolrud, Tristan D.; Galinato, Gregmar I.

    2017-01-01

    This paper derives the optimal integrated tax-subsidy policy where one input is taxed and revenues are used to subsidize the use of a substitute input to reduce greenhouse gas emissions given the existing policies under the Renewable Fuel Standard policies. We measure the welfare effects and impact on cellulosic ethanol production after implementing the tax-subsidy policy using a general equilibrium model. A revenue-neutral integrated tax-subsidy scheme leads to a small positive tax rate for crude oil and a large positive subsidy for cellulosic ethanol because the former has a larger emissions coefficient than the latter. The overall welfare effects of an integrated tax subsidy scheme are less than a 1% increase for the economy but the growth in the cellulosic ethanol industry could range from 28% to 238% because the revenues from taxing crude oil are directly used to subsidize cellulosic ethanol production. - Highlights: • We derive an integrated tax-subsidy interacting with the Renewable Fuel Standard. • The policy is revenue-neutral. • Policy results in a small crude oil tax and a large cellulosic ethanol subsidy. • Simulations indicate a welfare-increasing optimal policy. • Growth in the cellulosic ethanol industry ranges from 28% to 238%.

  20. Analysing oil-production subsidies

    Science.gov (United States)

    Steenblik, Ronald

    2017-11-01

    Understanding how subsidies affect fossil-fuel investment returns and production is crucial to commencing new reforms. New analysis on the impact of subsidies on US crude-oil producers finds that, at recent oil prices of around US50 per barrel, tax preferences and other subsidies push nearly half of new oil investments into profitability.

  1. Global climate change, energy subsidies and national carbon taxes

    International Nuclear Information System (INIS)

    Larsen, B.; Shah, A.

    1995-01-01

    In the previous chapter of the book it is indicated that fossil-fuel burning is one of the main environmental culprits. Nevertheless, many countries continue to subsidize fossil fuels. In this chapter estimates of subsidies to energy and energy complements in OECD and non-OECD countries are provided. The authors conclude that the removal of energy subsidies in OECD countries on the order of US$30 billion annually (primarily in the US and Germany) and subsidies to complements on the order of US$50-90 (United States) are likely to have only little impact on CO-emissions. In contrast, the removal of energy subsidies of US$270-330 billion in non-OECD countries could substantially curb the growth of global CO 2 emissions, equivalent to the impact of a carbon tax on the order of US$60-70 per ton in the OECD countries. Nonetheless, even with the removal of energy subsidies, the growth in CO 2 emissions in non-OECD countries is projected to increase by 80% from the year 1990 to 2010. Furthermore, it is shown that the introduction of a revenue-neutral national carbon tax, in addition to energy subsidy removal, can yield significant health benefits from the reduction in local pollution. The authors note that carbon taxes are considerably less regressive relative to lifetime income or annual consumption expenditures than to annual income. 7 tabs., 23 refs

  2. Subsidy modes, waste cooking oil and biofuel: Policy effectiveness and sustainable supply chains in China

    International Nuclear Information System (INIS)

    Zhang, Huiming; Li, Lianshui; Zhou, Peng; Hou, Jianmin; Qiu, Yueming

    2014-01-01

    Many countries are concerned with the waste-to-energy for economic development and societal welfare. This paper constructs a dynamic game model that, for the first time compares the incentive effects of four common subsidy modes on waste cooking oil supply for biofuel refining and sales of waste cooking oil refined products. The model considers the impact of preferential tax treatment, a raw material subsidy, a sales subsidy and an investment subsidy on the profits of biofuel enterprises and waste cooking oil recyclers. Results indicate that common approaches adopted in developed economies such as raw material price subsidies and finished products sales subsidies increase the profits of both biofuel enterprises and recyclers. On the contrary, investment subsidies, which are relatively common in some regions of China, increase the profits of recyclers, while reducing revenues achieved by biofuel enterprises. To promote the supply chain, policy should give priority to raw material price subsidies and finished products sales subsidies, and for investment subsidies, however, the government should be cautious

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

    International Nuclear Information System (INIS)

    Fischer, Carolyn

    2011-01-01

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

  4. Maintenance Policy in Public-Transport Involving Government Subsidy

    Science.gov (United States)

    Pasaribu, U. S.; Bayuzetra, Y.; Gunawan, L. E.; Husniah, H.

    2018-02-01

    A public transport with government subsidy is considered to encourage the sustainability of the transportation. The transportations revenue is determined by the maximum of the uptimes of the vehicle. In this paper, we study a one-dimensional maintenance policy for new vehicle which is characterized by age parameter. We consider that the degradation of the vehicle is affected by the age of the vehicle, and modelled by using a one-dimensional approach. The owner performs both preventive and corrective maintenance actions, and the preventive maintenance action will reduce the vehicle failure rate and hence it will decrease the corrective maintenance cost during the life time of the vehicle. The decision problem for the owner is to find the optimal preventive maintenance time of the vehicle of each subsidy option offered by maximizing the expected profit for each subsidy.

  5. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  6. Financial viability of perinatal centers in the longer term, taking legislative requirements into account. An examination of the cost-revenue structure of a Level I perinatal center.

    Science.gov (United States)

    Lux, Michael P; Kraml, Florian; Wagner, Stefanie; Hack, Carolin C; Schulze, Christine; Faschingbauer, Florian; Winkler, Mathias; Fasching, Peter A; Beckmann, Matthias W; Hildebrandt, Thomas

    2013-01-01

    Debate is currently taking place over minimum case numbers for the care of premature infants and neonates in Germany. As a result of the Federal Joint Committee (Gemeinsamer Bundesauschuss, G-BA) guidelines for the quality of structures, processes, and results, requiring high levels of staffing resources, Level I perinatal centers are increasingly becoming the focus for health-economics questions, specifically, debating whether Level I structures are financially viable. Using a multistep contribution margin analysis, the operating results for the Obstetrics Section at the University Perinatal Center of Franconia (Universitäts-Perinatalzentrum Franken) were calculated for the year 2009. Costs arising per diagnosis-related group (DRG) (separated into variable costs and fixed costs) and the corresponding revenue generated were compared for 4,194 in-patients and neonates, as well as for 3,126 patients in the outpatient ultrasound and pregnancy clinics. With a positive operating result of € 374,874.81, a Level I perinatal center on the whole initially appears to be financially viable, from the obstetrics point of view (excluding neonatology), with a high bed occupancy rate and a profitable case mix. By contrast, the costs of prenatal diagnostics, with a negative contribution margin II of € 50,313, cannot be covered. A total of 79.4% of DRG case numbers were distributed to five DRGs, all of which were associated with pregnancies and neonates with the lowest risk profiles. A Level I perinatal center is currently capable of covering its costs. However, the cost-revenue ratio is fragile due to the high requirements for staffing resources and numerous economic, social, and regional influencing factors.

  7. Business Subsidies in Canada Comprehensive Estimates for the Government of Canada and the Four Largest Provinces

    Directory of Open Access Journals (Sweden)

    John Lester

    2018-01-01

    Full Text Available Business subsidies in Canada: the “winner” is Alberta; the loser is the taxpayer The federal government and the four largest provinces in Canada spend about $29 billion a year on business subsidies, delivered through program spending, the tax system, government business enterprises and direct investments by government. These subsidies represent almost half of the corporate income tax revenue collected by the five jurisdictions. Surprisingly, given its reputation as a bastion of free enterprise, Alberta is the most prolific subsidizer. In the 2014-15 fiscal year, per person subsidies were $640 in Alberta, about $100 ahead of the next most generous jurisdiction, Québec. Alberta has probably added to its “lead” through measures introduced in the October 2015 Fiscal Update and the 2016 budget. Alberta also stands out by having the least transparent public reporting of business subsidies. What motivates governments to subsidize business? Abstracting from cynical efforts to win votes, business subsidies have two broad objectives: to improve economic performance and to achieve a social objective by supporting specific firms, industries or regions. On average in the five jurisdictions, the split between the two categories is about 70-30 in favour of economic development measures. Assessing value for money from programs with a social objective is subjective, but measures intended to improve economic performance should be assessed on their ability to raise real income. Business subsidies can only raise real income if markets fail to allocate labour and capital to their best uses. The classic case is R&D. When a firm undertakes R&D, some of the knowledge created inevitably spills over to the benefit other firms. Firms are focused on their own benefits and costs when deciding how much to spend on R&D, not the benefits received by other firms, so society has an interest in encouraging additional R&D. While markets generally do a good job allocating

  8. Improving energy consumption structure: A comprehensive assessment of fossil energy subsidies reform in China

    International Nuclear Information System (INIS)

    Liu Wei; Li Hong

    2011-01-01

    Fossil energy subsidies reform would be an effective way to improve the energy consumption structure; however, the reform needs to be assessed comprehensively beforehand as it would exert uncertain impacts on economy, society and environment. In this paper, we use price-gap approach to estimate the fossil energy subsidies of China, then establish CGE model that contains pollutant emissions accounts and CO 2 emissions account to stimulate the fossil energy subsidies reform under different scenarios, and the environmental economic analysis concept is introduced to monetize the pollutant reduction benefits. Furthermore, we analyze the possibility and scope of improving the energy consumption structure from the perspective of technical and economic analysis. Analytical results show that the energy consumption structure could be improved by different extent by removing coal or oil subsidies, while the economic and social indexes will be influenced distinctively. Meanwhile, the effects of cutting coal subsidies are more feasible than that of cutting oil subsidies overall. It is recommended to implement fossil energy subsidies gradually, cut the coal first and then cut oil subsidies successively. - Research highlights: → This paper estimates the scale of fossil energy subsidies of China in 2007 with price-gap approach. → We establish a Social Accounting Matrix and a CGE model extended with pollutant accounts. → We simulate the impacts of removing or cutting subsidies under three different scenarios. → We discuss the possibility and potential of improving energy consumption structure.

  9. Part D employer retiree drug subsidy: inception, implementation and issues.

    Science.gov (United States)

    Costello, Ann

    2010-01-01

    The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 provided a subsidy to employers that offered a retiree health prescription coverage benefit actuarially equivalent to Medicare Part D. This article reviews the development of the subsidy, the support by the federal government and the issues that have arisen. It also presents analysis of data from a set of companies that offered retiree health in 2006 and 2007. The data show widespread acceptance of the subsidy and continuance of prescription coverage; however, companies that did not take the subsidy were more likely to be smaller and in less robust financial health. Analysis of a subset of the companies shows the magnitude of the benefits paid yearly and the accounting liability caused by retiree health relative to the size of the subsidy. The author concludes that the potential success or failure of the federal subsidy in preserving retiree health benefits will not be known for years. Nevertheless, with the elimination of the deductibility of the subsidy in the Patient Protection and Affordable Care Act (PPACA), employers surely will reexamine their offer of prescription coverage to retirees.

  10. The rule on granting subsidies for public relations

    International Nuclear Information System (INIS)

    1980-01-01

    The regulation is set up under the provisions of the law concerning the proper execution of subsidy budgets and the ordinance for enforcing the law, to carry these provisions into effect. The subsidies for public relations under the ordinance for enforcing the law concerning the special account for the measures of promoting power source development are delivered according to the provisions of the regulation as well as the law concerning the proper execution of subsidy budgets and the ordinance for enforcing the law. Basic terms are defined, such as nuclear power generating facilities; facilities related to nuclear power generation; place of business, etc. The ministers and directors of departments concerned deliver the subsidies for public relations to a prefecture where nuclear power generating facilities and related facilities are established or expected to be established, to cover all or a part of expenses necessary for the popularization of knowledges on nuclear power generation. The amounts of subsidies for public relations paid to a prefecture in each fiscal year are from 6 to 18 million yen. An application for such subsidies shall be filed by an applicant prefecture to the ministers or directors of departments concerned according to the form prescribed. The terms, conditions and decision of the delivery of subsidies are stipulated, respectively. (Okada, K.)

  11. Environmental effects of indirect subsidies

    International Nuclear Information System (INIS)

    Van Beers, C.P.; De Moor, A.P.G.; Van den Bergh, J.C.J.M.; Oosterhuis, F.H.

    2003-01-01

    The aim of the study on the title subject is to develop a transparent integrated method to determine and analyze the environmental impacts of indirect subsidies, applied in the sectors agriculture, energy, mobility, and tourism. From the results it appears that the hazardous effects of subsidies are big. Examples are milk, the regulating energy levy, and kerosene [nl

  12. Jackson Revenue Budget

    Data.gov (United States)

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

  13. Why Revenue Diversification Matters

    Science.gov (United States)

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

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

  14. An Analysis on the Economical Impacts from the Establishment of Environment-friendly Taxation System I concentrating on a Subsidy for Water Supply

    Energy Technology Data Exchange (ETDEWEB)

    Min, D.K.; Cho, S.H.; Kang, M.O.; Lim, H.J. [Korea Environment Institute, Seoul (Korea)

    2001-12-01

    Recently, rapid economic growth and water shortage have become of growing concern. The relationship between the economy and water resources is not seemingly apparent, but in the environmental context, there exists a close interaction. By and large, government policies emphasizing economic issues can very well be subject to neglecting environmental issues. In addition, it is a well-known fact that supply side management policies have a negative impact on the environmental sector. The primary purpose of this study is to investigate the possibility of securing economic growth and improving environmental quality simultaneously by taking a static general equilibrium approach. Implementation of such policy is initiated by means of cutting environmentally unfriendly subsidies to water sector (water supply and sewage). The revenue from the reduction of subsidies is associated with indirect taxes in production sectors, which consequently reduces indirect tax rates. The study has revealed a type of double dividend effect: reduction of water supply and increase of gross domestic products (GDP). The GDP changes 0.299% - 0.561% according to variations of elasticities and the way revenue is linked with indirect taxes applied to scenarios. Meanwhile, the impacts of cutting subsidies in the water sector result in the significant increase of water prices and the reduction of water output respectively. The output reduction is proportional to values of elasticity utilized; starting a 10% for zero up to 60%. Several policy implications can be inferred from the results of this study. Taking in account the long-term effects of the subsidy-cut policy, the study predicts more output reduction in the water sector since, economically-speaking, long-term elasticities are larger than the short-term ones, like that in the present study. Hence, a current water policy that is under-priced, so as to allow over-consumption, should be changed in order for the society to achieve economic growth and

  15. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

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

  16. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  17. Subsidies for renewable energy?

    International Nuclear Information System (INIS)

    Skytte, K.; Grenaa Jensen, S.; Morthorst, P.E.; Olsen, O.J.

    2004-01-01

    Ambitious Danish and European energy and environment objectives make a point of using renewable energy sources in the electricity supply. Denmark has been leading country in successful development and commercialization of wind turbines and is as yet one of the leading manufacturers of the world. Danish governments have successfully invested a lot in this development. Other countries have spent more money without achieving a similar success. The questions are why things have gone so well in Denmark and if the Danish success can be repeated for other renewable energy technologies. The starting point of this book is that a political decision on subsidizing the developmental process of a specific technology not in itself guarantees that the technology will turn out reliable and efficient enough to compete successfully in a liberalized electricity market. An understanding of this development is necessary in order to affect a technological development. This book goes through the development of different renewable energy technologies and two theories used for discussing the technological development: experience curves and innovation theory. Based on the discussions and a description of causal relations, an analytical model for different phases of renewable energy technologies' developmental progress and technological life cycle is made. The model is used for evaluating the subsidies for chosen renewable technologies in Denmark. With wind energy as example an analysis of what went well or badly, what might be done and which actions might be efficient is made. (BA)

  18. airline revenue management

    OpenAIRE

    Pak, K.; Piersma, Nanda

    2002-01-01

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

  19. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  20. Characterization of revenue equivalence

    NARCIS (Netherlands)

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

    2009-01-01

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

  1. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

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

    2008-01-01

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

  2. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

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

  3. Analysis of Federal Subsidies: Implied Price of Carbon

    Energy Technology Data Exchange (ETDEWEB)

    D. Craig Cooper; Thomas Foulke

    2010-10-01

    For informed climate change policy, it is important for decision makers to be able to assess how the costs and benefits of federal energy subsidies are distributed and to be able to have some measure to compare them. One way to do this is to evaluate the implied price of carbon (IPC) for a federal subsidy, or set of subsidies; where the IPC is the cost of the subsidy to the U.S. Treasury divided by the emissions reductions it generated. Subsidies with lower IPC are more cost effective at reducing greenhouse gas emissions, while subsidies with a negative IPC act to increase emissions. While simple in concept, the IPC is difficult to calculate in practice. Calculation of the IPC requires knowledge of (i) the amount of energy associated with the subsidy, (ii) the amount and type of energy that would have been produced in the absence of the subsidy, and (iii) the greenhouse gas emissions associated with both the subsidized energy and the potential replacement energy. These pieces of information are not consistently available for federal subsidies, and there is considerable uncertainty in cases where the information is available. Thus, exact values for the IPC based upon fully consistent standards cannot be calculated with available data. However, it is possible to estimate a range of potential values sufficient for initial comparisons. This study has employed a range of methods to generate “first order” estimates for the IPC of a range of federal subsidies using static methods that do not account for the dynamics of supply and demand. The study demonstrates that, while the IPC value depends upon how the inquiry is framed and the IPC cannot be calculated in a “one size fits all” manner, IPC calculations can provide a valuable perspective for climate policy analysis. IPC values are most useful when calculated within the perspective of a case study, with the method and parameters of the calculation determined by the case. The IPC of different policy measures can

  4. Impact of Alaskan gas subsidy

    International Nuclear Information System (INIS)

    George, R.R.

    2002-01-01

    This report provides the Government of the Northwest Territories (GNWT) with an assessment of the impact of the Alaska natural gas tax credit proposed and passed in the United States Senate energy bill. In particular, Purvin and Gertz evaluated the impact of the Alaskan gas subsidy on potential Mackenzie Delta/Beaufort Sea production as well as existing and future production from other areas including Western Canada, the Rocky Mountains in the United States, and the Gulf Coast. The mechanisms through which other producing areas are affected were described and the typical volumetric impact is presented using gas models developed by Purvin and Gertz. The GNWT wants to maximize the benefits of Arctic gas development for its constituents but believes that its interests will be negatively impacted by subsidized Alaskan gas which will be applied for the period beginning in 2010. The tax credit sets a floor price of $3.25 (US)/MMBtu. Purvin and Gertz concludes that the Alaskan gas subsidy would produce a misallocation of resources and distort the continental North American natural gas market. It would encourage over investment in Alaskan gas production because the credit works as a false signal to the privileged few that divert resources from higher value activities to lower value activities. The winners of the Alaskan gas subsidy would be Alaskan producers and the Alaskan economy. The losers would be other resource owners, producers, and American taxpayers because they would finance the subsidy through a tax credit mechanism. There would be an overall loss to the economy because of sub-optimal allocation of resources. In addition, producers in existing producing areas such as the Mackenzie Delta/Beaufort Sea region would face lower market prices as a result of the subsidy, thereby reducing their investments. It was concluded that the Alaskan gas subsidy is counterproductive from the perspective of a secure continental supply of natural gas. 1 tab., 2 figs

  5. 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.

  6. Effects of asymmetric medical insurance subsidy on hospitals competition under non-price regulation.

    Science.gov (United States)

    Wang, Chan; Nie, Pu-Yan

    2016-11-15

    Poor medical care and high fees are two major problems in the world health care system. As a result, health care insurance system reform is a major issue in developing countries, such as China. Governments should take the effect of health care insurance system reform on the competition of hospitals into account when they practice a reform. This article aims to capture the influences of asymmetric medical insurance subsidy and the importance of medical quality to patients on hospitals competition under non-price regulation. We establish a three-stage duopoly model with quantity and quality competition. In the model, qualitative difference and asymmetric medical insurance subsidy among hospitals are considered. The government decides subsidy (or reimbursement) ratios in the first stage. Hospitals choose the quality in the second stage and then support the quantity in the third stage. We obtain our conclusions by mathematical model analyses and all the results are achieved by backward induction. The importance of medical quality to patients has stronger influence on the small hospital, while subsidy has greater effect on the large hospital. Meanwhile, the importance of medical quality to patients strengthens competition, but subsidy effect weakens it. Besides, subsidy ratios difference affects the relationship between subsidy and hospital competition. Furthermore, we capture the optimal reimbursement ratio based on social welfare maximization. More importantly, this paper finds that the higher management efficiency of the medical insurance investment funds is, the higher the best subsidy ratio is. This paper states that subsidy is a two-edged sword. On one hand, subsidy stimulates medical demand. On the other hand, subsidy raises price and inhibits hospital competition. Therefore, government must set an appropriate subsidy ratio difference between large and small hospitals to maximize the total social welfare. For a developing country with limited medical resources

  7. City Revenues and Expenses

    Data.gov (United States)

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

  8. Resource revenues report

    International Nuclear Information System (INIS)

    2004-01-01

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

  9. The economics of agricultural subsidies

    NARCIS (Netherlands)

    Bosch, R.A.

    1985-01-01

    PART ONE

    1. Agricultural subsidies have been defined as a government induced change of relative prices of goods, services and factors of production in the agricultural sector. These agricultural price changes may result from a large number of different government measures varying

  10. Analyzing Subsidies in Microsoft Excel

    Science.gov (United States)

    Mixon, J. Wilson, Jr.

    2005-01-01

    Applying the budget line/indifference curve apparatus to policy issues reveals important and sometimes counterintuitive policy implications. Also, it provides practice in using the apparatus. The author applies these tools to subsidies. The analysis follows textbook treatments but is extended at some points. In particular, the present analysis…

  11. Getting a grip on tariffs and subsidies

    International Nuclear Information System (INIS)

    Mitchell, C.

    1993-01-01

    The tariff and subsidy support available for windpower producers in Denmark, the Netherlands, Germany and the U.K. is compared. Tariffs and subsidies, along with the availability of finance, are important supportive factors in the development of wind energy in Europe. The available tariffs, subsidies and financing mechanisms available in a country determines how the wind energy programme develops. (author)

  12. Agricultural subsidies in the budget of the Republic of Serbia

    Directory of Open Access Journals (Sweden)

    Popović Vesna

    2015-01-01

    Full Text Available In this paper, the authors analyse the dynamics of agricultural subsidies, compared to the developments in public revenue and public expenditure and the total subsidies of the republic budget, in the years of 2006-2013. We performed desk research using official statistical data and processing them with standard statistical methods, and studying and quoting a number of scientific papers and documents of national and EU institutions. We also considered the government's projection of the scope and structure of agricultural subsidies by 2024, having in mind the fiscal consolidations and the obligations of adjusting legislation, support policy and institutional framework in agriculture with those of the EU. A three-year fiscal consolidation programme, which includes, among other things, reducing and re-examining agricultural support programmes, should create a healthy basis for stable and growing budget transfers to agriculture. Investment support will still be very important, and producers could expect a more significant growth in direct payments just before and just after joining the EU.

  13. 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.

  14. Tax shift : eliminating subsidies and moving to full cost electricity pricing

    International Nuclear Information System (INIS)

    Gibbons, J.

    2008-01-01

    In order to ensure that Ontario's service needs are met at the lowest possible total cost, energy conservation and small-scale distributed generation options must be able to compete with large scale-centralized generation and transmission options on a level playing field. This report discussed how electricity is priced in Ontario. The report described the policies that subsidize coal and nuclear generation and promote excessive consumption of grid-supplied electricity. The report also presented an analysis of the impact of these subsidies and policies on Ontario's electricity consumption, electricity productivity, standard of living and air pollutant emissions. It described a practical strategy whereby these subsidies can be eliminated by recycling or shifting the monies currently spent on subsidies in a way that creates an incentive to reduce electricity consumption. It also described how full cost pricing could lead to a net financial benefit for residential customers as well as an adaptation strategy for businesses that would ensure that they remain competitive. Finally the report identified ten major subsidies that artificially reduce the cost of electricity in Ontario. These included below-market water royalty rates; corporate income tax revenue subsidy for nuclear debt; sales tax exemption; average cost pricing; and bulk metering. It was concluded that phasing out the subsidies for grid-supplied electricity and moving to full cost pricing will provide multiple benefits for Ontario. 36 refs., 5 tabs., 5 figs

  15. Electric sales and revenue 1991

    International Nuclear Information System (INIS)

    1993-04-01

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

  16. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

  17. Electric sales and revenue, 1990

    International Nuclear Information System (INIS)

    1992-01-01

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

  18. Hospitality services generate revenue.

    Science.gov (United States)

    Bizouati, S

    1993-01-01

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

  19. 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.

  20. Estimating the Impact of Means-tested Subsidies under Treatment Externalities with Application to Anti-Malarial Bednets

    DEFF Research Database (Denmark)

    Bhattacharya, Debopam; Dupas, Pascaline; Kanaya, Shin

    and its neighbors. Using experimental data from Kenya where subsidies were randomized, coupled with GPS-based location information, we show how to estimate aggregate ITN use resulting from means-tested subsidies in the presence of such spatial spillovers. Accounting for spillovers introduces infinite......-dimensional estimated regressors corresponding to continuously distributed location coordinates and makes the inference problem novel. We show that even if individual ITN use unambiguously increases with increasing incidence of subsidy in the neighborhood, ignoring spillovers may over- or under-predict overall ITN use...... resulting from a specific targeting rule, depending on the resulting aggregate incidence of subsidy. Applying our method to the Kenyan data, we find that (i) individual ITN use rises with neighborhood subsidy-rates, (ii) under means-testing, predicted ITN use is a convex increasing function of the subsidy...

  1. 25 CFR 502.16 - Net revenues.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502... consistent with professional accounting pronouncements, excluding management fees. [74 FR 36932, July 27...

  2. 47 CFR 32.14 - Regulated accounts.

    Science.gov (United States)

    2010-10-01

    ... of this part, the regulated accounts shall be interpreted to include the investments, revenues and... Account 5200, Miscellaneous revenue. (f) All items of nonregulated revenue, investment and expense that... at the times prescribed by this Commission. Nonregulated revenue items not qualifying for incidental...

  3. 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.

  4. Gas revenue increasingly significant

    International Nuclear Information System (INIS)

    Megill, R.E.

    1991-01-01

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

  5. Global energy subsidies: An analytical taxonomy

    International Nuclear Information System (INIS)

    McKitrick, Ross

    2017-01-01

    Governments around the world have pledged to eliminate or sharply reduce subsidies to energy firms in order to increase economic efficiency and reduce environmental externalities. Yet definitions of subsidies vary widely and, as a result, estimates of their global magnitude vary by orders of magnitude. I review why energy subsidies are so difficult to define and measure. I show why some non-standard measures are very poor proxies for subsidy costs and in fact may vary inversely with them. In particular, recent attempts to treat unpriced externalities as subsidies yield especially misleading results. In general, energy subsidies as conventionally understood do exist but only comprise a small portion of some very large recently-reported estimates, the bulk of which are indirect measures that may have little connection with actual costs to governments or allocational inefficiencies. - Highlights: • Estimates of national and global energy subsidies vary widely. • Microeconomic tools help clarify the various definitions in use. • Some indirect measures are invalid as proxies for normal subsidy costs. • Distorting subsidies do exist but are likely on the low end of some recent reports.

  6. Revenue management under customer choice behaviour with cancellations and overbooking

    NARCIS (Netherlands)

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

    2015-01-01

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

  7. revenue management–sales relationship

    OpenAIRE

    Noone, B. M; Hultberg, T.

    2011-01-01

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

  8. 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.

  9. Optimal subsidy policy for accelerating the diffusion of green products

    Directory of Open Access Journals (Sweden)

    Hongguang Peng

    2013-06-01

    Full Text Available Purpose: We consider a dynamic duopoly market in which two firms respectively produce green products and conventional products. The two types of product can substitute each other in some degree. Their demand rates depend on not only prices but the consumers’ increasing environmental awareness. Too high initial cost relative to conventional products becomes one of the major obstacles that hinder the adoption of green products. The government employs subsidy policy to trigger the adoption of green products. The purpose of the paper is to explore the optimal subsidy strategy to fulfill the government’s objective. Design/methodology/approach: We suppose the players in the game employ open-loop strategies, which make sense since the government generally cannot alter his policy for political and economic purposes. We take a differential game approach and use backward induction to analyze the firms’ pricing strategy under Cournot competition, and then focus upon a Stackelberg equilibrium to find the optimal subsidy strategy of the government. Findings: The results show that the more remarkable the energy or environmental performance, or the bigger the initial cost of green products, the higher the subsidy level should be. Due to the increasing environmental awareness and the learning curve, the optimal subsidy level decreases over time. Research limitations/implications: In our model several simplifying assumptions are made to keep the analysis more tractable. In particular, we have assumed only one type of green product. In reality several types of product with different energy or environmental performances exist. Our research can be extended in future work to take into account product differentiation on energy or environmental performance and devise a discriminatory subsidy policy accordingly. Originality/value: In the paper we set the objective of the government as minimizing the total social cost induced by the energy consumption or

  10. The rule on granting subsidies for survey of hot drainage influences

    International Nuclear Information System (INIS)

    1980-01-01

    The regulation is established under the provisions of the law concerning the proper execution of subsidy budgets and the ordinance for enforcing the law, to execute these provisions. The subsidies under the ordinance for enforcing the law concerning the special account for the measures of promoting power source development are delivered according to the provisions of the regulation as well as the law concerning the proper execution of subsidy budgets and the ordinance for enforcing the law. Basic terms are defined, such as nuclear power generating facilities; business for arranging the survey facilities for hot drainage influences; business for the prior-survey of hot drainage; business for the survey of hot drainage influences; place of business; expected date of beginning the operation. The Minister of International Trade Industry delivers subsidies to a prefecture where nuclear power generating facilities are set up or expected to be set up, or its neighboring prefectures to cover all or a part of expenses necessary for the businesses for arranging the survey facilities for hot drainage influences, the prior-survey of hot drainage and the survey of hot drainage influences. Subsidies are paid during the specified periods ranging from 2 to 7 years. The subsidy delivered to a prefecture in each fiscal year is limited to from 5 to 14 million yen. An application for the subsidies shall be filed by an applicant prefecture to the Minister of International Trade Industry, attached with the specified summary reports of a subsidized business and nuclear power generating facilities. (Okada, K.)

  11. The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2011-09-01

    Full Text Available Fossil fuel subsidies are of enormous import to policy-makers and public opinion, making it critical to properly define them. However, traditional methodologies tend to place subsidies in the realm of tax expenditure analysis, presenting a flawed picture. A recent report on government subsidies to the Canadian energy sector prepared for the International Institute for Sustainable Development exemplifies this flawed approach along several dimensions: it is not based on a robust underlying economic framework, it fails to account for complex interactions between tax and royalty systems in existing fiscal policy, and it uses a definition of subsidies that was created for a different purpose. The authors of this paper propose an alternative “economic view”, based on economic rents, which provides a neutral benchmark against which subsidies, royalties and other energy-focused fiscal measures can be measured. Using marginal effective tax rate (METR analysis, the authors show that it is possible to obtain a more accurate picture of energy subsidies and their impact on resource allocation and economic activity. This improved schema will ideally allow governments to better understand subsidies and devise sound policies, leading to less waste and distorted investment choices.

  12. Fertilizer procurement, distribution and subsidy policies in Nigeria ...

    African Journals Online (AJOL)

    Open Access DOWNLOAD FULL TEXT ... subsidy at source, and subsidy at source including transportation subsidy to delivery points. It was recommended that the National Fertilizer Company of Nigeria (NAFCON) Onne, Port Harcourt should ...

  13. Nevada local government revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  14. A welfare perspective on Nordic media subsidies

    DEFF Research Database (Denmark)

    Kammer, Aske

    2016-01-01

    Subsidies constitute a prominent media-policy instrument, serving to correct media-market failures. However, because they interfere in the market, and because the commercial media market is under structural pressure in the digital age, there is much debate about the role of media subsidies. Within...

  15. Child Care Subsidies and Child Development

    Science.gov (United States)

    Herbst, Chris M.; Tekin, Erdal

    2010-01-01

    Child care subsidies are an important part of federal and state efforts to move welfare recipients into employment. One of the criticisms of the current subsidy system, however, is that it overemphasizes work and does little to encourage parents to purchase high-quality child care. Consequently, there are reasons to be concerned about the…

  16. Redistribution and Education Subsidies are Siamese Twins

    NARCIS (Netherlands)

    Bovenberg, A.L.; Jacobs, B.

    2001-01-01

    We develop a model of human capital formation with endogenous labor supply and heterogeneous agents to explore the optimal level of education subsidies along with the optimal progressive schedule of the labor income tax and optimal capital income taxes.Subsidies on education ensure efficiency in

  17. 42 CFR 423.780 - Premium subsidy.

    Science.gov (United States)

    2010-10-01

    ...) MEDICARE PROGRAM VOLUNTARY MEDICARE PRESCRIPTION DRUG BENEFIT Premiums and Cost-Sharing Subsidies for Low... 42 Public Health 3 2010-10-01 2010-10-01 false Premium subsidy. 423.780 Section 423.780 Public...-service plans or 1876 cost plans) in a PDP region in the reference month. (ii) Premium amounts. The...

  18. Technology adoption subsidies. An experiment with managers

    International Nuclear Information System (INIS)

    Aalbers, Rob; Van der Heijden, Eline; Potters, Jan; Van Soest, Daan; Vollebergh, Herman

    2009-01-01

    We evaluate the impact of technology adoption subsidies on investment behavior in an individual choice experiment. In a laboratory setting professional managers are confronted with an intertemporal decision problem in which they have to decide whether or not to search for, and possibly adopt, a new technology. Technologies differ in the per-period benefits they yield, and their purchase price increases with the per-period benefits provided. We introduce a subsidy on the more expensive technologies (that also yield larger per-period benefits), and find that the subsidy scheme induces agents to search for and adopt these more expensive technologies even though the subsidy itself is too small to render these technologies profitable. We speculate that the result is driven by the positive connotation (affect) that the concept 'subsidy' invokes. (author)

  19. Technology adoption subsidies. An experiment with managers

    Energy Technology Data Exchange (ETDEWEB)

    Aalbers, Rob [Netherlands Bureau for Economic Policy Analysis, P.O. Box 80510, 2508 GM The Hague (Netherlands); Van der Heijden, Eline; Potters, Jan [CentER and Department of Economics, Tilburg University, P.O. Box 90153, 5000 LE Tilburg (Netherlands); Van Soest, Daan [Department of Spatial Economics/IVM, VU University, De Boelelaan 1105, 1081 HV Amsterdam (Netherlands); Vollebergh, Herman [Tinbergen Institute, Erasmus University Rotterdam and Netherlands Environmental Assessment Agency, P.O. Box 303, 3720 AH Bilthoven (Netherlands)

    2009-05-15

    We evaluate the impact of technology adoption subsidies on investment behavior in an individual choice experiment. In a laboratory setting professional managers are confronted with an intertemporal decision problem in which they have to decide whether or not to search for, and possibly adopt, a new technology. Technologies differ in the per-period benefits they yield, and their purchase price increases with the per-period benefits provided. We introduce a subsidy on the more expensive technologies (that also yield larger per-period benefits), and find that the subsidy scheme induces agents to search for and adopt these more expensive technologies even though the subsidy itself is too small to render these technologies profitable. We speculate that the result is driven by the positive connotation (affect) that the concept 'subsidy' invokes. (author)

  20. Subsidy policy and the enlargement of choice

    International Nuclear Information System (INIS)

    Srinivasan, Sunderasan

    2009-01-01

    Development is the enlargement of people's choices. Optimal subsidy policy is intended to create the right incentives for each of the value chain participants. This paper contends that the interest subsidy offered by the Indian federal Ministry of New and Renewable Energy for solar thermal systems, through mainstream banking channels is superior in intent and outcome compared to the capital subsidy as currently offered for solar PV systems, routed through government controlled delivery channels. The interest subsidy enhances innovation, improves service delivery and expands the range of product available to consumers enjoying a wide range of endowments, thus leading to more inclusive development. The simple monopoly model developed by Atkinson [Atkinson AB. Capabilities, exclusion and the supply of goods. In: Basu K, Pattanaik P, Suzumura K, editor, Choice, Welfare and Development. Oxford University Press; 1995] is applied to the context of solar home systems to demonstrate price reduction and choice expansion in a liberalized market, facilitated by an interest subsidy scheme. (author)

  1. Energy taxes and subsidies downstream: transparency and dissemination

    International Nuclear Information System (INIS)

    Aissaour, A.

    2001-01-01

    The reasons why governments levy taxes are discussed with special reference to the energy sector. The article focuses on the quantitative aspect of policies and gives a guide to the relevant statistical sources. It summarises the basis of taxes and subsidies and discusses the incidence of energy taxation together with the structure of taxes and subsidies in energy downstream. It reviews the main sources of data and issues highlighted by published statistics and the impact of taxes levied on the consumption of energy products and other taxes (e.g. VAT) which directly affect end-user prices. Production-based levies such as royalties, petroleum revenue taxes, windfall taxes and import and export taxes on fuels are not discussed. The paper is presented under the sub-headings of (i) theoretical foundations in a nutshell; (ii) the incidence of taxation; (iii) the structure and main features of energy taxation (iv) base rate and level of taxation (v) sources of data and methods and (vi) observability and comparability

  2. 76 FR 21420 - Policy and Procedures Concerning the Use of Airport Revenue; Policy Regarding Airport Rates and...

    Science.gov (United States)

    2011-04-15

    ... airport destination not currently served, (b) nonstop service where no nonstop service is currently offered, (c) new entrant carrier, and/or (d) increased frequency of flights to a specific destination. The... assistance in marketing new service; and a subsidy of air service if airport revenue is not used for that...

  3. 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.

  4. 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.

  5. Federal Subsidies and the Housing GSEs

    National Research Council Canada - National Science Library

    2001-01-01

    .... Congressman Baker also asked that CBO extend the estimate to include the Federal Home Loan Banks and to update its estimate of the portion of the subsidy that the government-sponsored enterprises (OSEs) retain. Congressman John M...

  6. Subsidies to Increase Remote Pollution?

    Science.gov (United States)

    Kliestikova, Jana; Krizanova, Anna; Corejova, Tatiana; Kral, Pavol; Spuchlakova, Erika

    2018-04-01

    During the last decade, Central Europe became a cynosure for the world for its unparalleled public support for renewable energy. For instance, the production of electricity from purpose-grown biomass received approximately twice the amount in subsidies as that produced from biowaste. Moreover, the guaranteed purchase price of electricity from solar panels was set approximately five times higher than that from conventional sources. This controversial environmental donation policy led to the devastation of large areas of arable land, a worsening of food availability, unprecedented market distortions, and serious threats to national budgets, among other things. Now, the first proposals to donate the purchase price of electric vehicles (and related infrastructure) from national budgets have appeared for public debate. Advocates of these ideas argue that they can solve the issue of electricity overproduction, and that electric vehicles will reduce emissions in cities. However, our analysis reveals that, as a result of previous scandals, environmental issues have become less significant to local citizens. Given that electric cars are not yet affordable for most people, in terms of local purchasing power, this action would further undermine national budgets. Furthermore, while today's electromobiles produce zero pollution when operated, their sum of emissions (i.e. global warming potential) remains much higher than that of conventional combustion engines. Therefore, we conclude that the mass usage of electromobiles could result in the unethical improvement of a city environment at the expense of marginal regions.

  7. The rule on granting subsidies for survey of hot drainage influences

    International Nuclear Information System (INIS)

    1977-01-01

    The rule is based on the prescriptions of the Law Concerning Proper Budget Enforcement on Subsidies and its Enforcement Order. These rules apply to the granting subsidies provided for by the Enforcement Order for the Special Account Law for Measures Promoting Power Source Development. Terms are defined, such as nuclear power generating facilities; arrangement work for equipments for surveying hot drainage influences; work of preliminary survey of hot drainage; work of surveying hot drainage influences; establishments, etc. The Minister of International Trade and Industry delivers the subsidies for all or a part of the expenses necessary for arrangement work of equipments for surveying hot drainage influences, work of preliminary survey of hot drainage and work of surveying hot drainage influences to the prefectures where nuclear power generating facilities have been or are to be set up, or their neighboring prefectures. Terms of delivery concerning an establishment vary from two years to four years according to the kinds of such subsidies. Limits of the subsidies concerning an establishment range from 10 million yen to 2.5 million yen. The applicant prefecture files the application to the Minister of International Trade and Industry. The Minister examines such applications, and notifies his decision to the applicants. Conditions on delivery, reports submitted by receivers of the subsidies and other matters related are specified. (Okada, K.)

  8. Energy savings from housing: Ineffective renovation subsidies vs efficient demolition and reconstruction incentives

    International Nuclear Information System (INIS)

    Dubois, Maarten; Allacker, Karen

    2015-01-01

    Energy savings in the housing sector are key to reduce global greenhouse gas emissions. Policies to incentivize energy savings are however disparate between countries. Taking into account environmental aspects and consumer surplus, the paper uses a stylized economic model to assess the effectiveness and efficiency of three economic instruments: subsidies for renovation, subsidies for demolition and reconstruction projects and subsidies for building new houses on virgin land. The assessment also relates to differentiated value added taxes and other financial incentives such as green loans. In a counter-intuitive way, the model highlights that subsidies for renovations with minor energy gains worsen the overall energy consumption of housing due to the inducement of lock-ins with energy inefficient houses. Structural changes are needed in the use of policy instruments. First, commonly applied support schemes for renovations with minor energy savings should be abolished. Second, scarce public resources should incentivize deep renovation and demolition and reconstruction. Finally, taxes should apply on the use of virgin land to persuade households with a high willingness to pay for a new house, to invest in demolition and reconstruction. - Highlights: • Renovation subsidies worsen overall energy consumption of housing. • Renovation induces a lock-in with energy inefficient houses. • Renovation subsidies should be abolished or structurally reformed. • Policy should incentivize demolition and reconstruction projects. • Building on virgin land should be taxed.

  9. Technology diffusion, product differentiation and environmental subsidies

    Energy Technology Data Exchange (ETDEWEB)

    McGinty, M. [Univ. of Wisconsin, Milwaukee, WI (United States). Dept. of Economics; Vries, F.P. de [Univ. of Groningen (Netherlands). Dept. of Law and Economics

    2007-07-01

    Technological change is often seen as the promising device that will mitigate or solve environmental problems. Policy intervention that spurs the development, adoption and diffusion of new, environmentally benign technologies therefore holds great appear for environmental authorities. Policymakers have various instruments at their disposal to affect technological diffusion, ranging from direct regulation (command-and-control strategies) to market-based instruments, such as taxes, subsidies and tradable pollution permits. This paper examines environmental subsidies as a technology diffusion policy. The authors apply evolutionary game theory to explore the relationship between subsidies for clean technology, the diffusion of that technology and the degree of product differentiation in an imperfectly competitive market. They show that the subsidy succeeds in reducing environmental damage only when the substitution effect (the reduction in pollution associated with the clean technology) exceeds the output effect (the extent that the subsidy increases output). When the substitution effect does dominate, environmental damage decreases monotonically during the diffusion process. The extent of diffusion (the degree to which clean technolgy replaces dirty) and the likelihood that the substitution effect will dominate both decrease with the extent of product differentiation. Finally, the subsidy for clean technology will spill over to the remaining dirty producers increasing their profit as well.

  10. 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)

  11. 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)

  12. Implications of Switching Fossil Fuel Subsidies to Solar: A Case Study for the European Union

    Directory of Open Access Journals (Sweden)

    Jon Sampedro

    2017-12-01

    Full Text Available Fossil fuel subsidies (FFS constitute one of the most obvious barriers to tackling climate change, as they encourage inefficient energy consumption and divert investment away from clean energy sources. According to the International Monetary Fund, FFS amounted globally to $233 billion in 2014, over four times the value of subsidies awarded to promote renewable energy. In this study an integrated assessment model is used to analyse the CO2 implications in the European Union of eliminating FFS and recycling the revenues to promote rooftop PV. It is found that eliminating FFS would give rise to a small reduction in CO2 due to fuel-switching from coal to gas. If the revenues were recycled to promote solar, then the CO2 reduction would increase from 1.8% to 2.2% by 2030. Eliminating FFS is not a panacea from the mitigation point of view, even if the revenues are recycled, but other important objectives, such as those related to renewable energy promotion and the reduction of air pollution, are advanced at zero cost for the government.

  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. Contracts, Vouchers, and Child Care Subsidy Stability: A Preliminary Look at Associations between Subsidy Payment Mechanism and Stability of Subsidy Receipt

    Science.gov (United States)

    Holod, Aleksandra; Johnson, Anna D.; Martin, Anne; Gardner, Margo; Brooks-Gunn, Jeanne

    2012-01-01

    Background: The federal child care subsidy program, funded through the Child Care and Development Fund (CCDF), is the nation's largest public investment in early child care. However, little is known about whether and how subsidy payment mechanisms relate to the stability of subsidy receipt or the stability of children's care arrangements.…

  15. The economics of gasoline subsidy cost reduction policy: Case study of Indonesia

    Science.gov (United States)

    Akimaya, Muhammad I.

    A gasoline subsidy distorts the gasoline market with the resulting inefficiencies and takes substantial revenues that arguably could be spent elsewhere with a better impact on economic growth. Governments with such subsidies are aware of their cost yet face difficulties in removing the policy because of strong resistance from the public. This thesis discusses in three essays the problem faced by the government in removing the gasoline subsidy and provides an alternative policy in reducing the subsidy cost applied to the case of Indonesia. In the first essay, we examine the decision-making process from the government's perspective that has an objective of generating savings to fund other programs while maintaining political power, and the influence that the general population has over the decision. Despite the immense literature on political power, there has yet to be any research that mathematically models the decision-making process of a government with influences from the general population. Under the benchmark scenario, the equilibrium strategy is to keep the subsidy intact. However, the results are found to be very sensitive to the magnitude of the shift in political power as well as the preferences of both the government and the people. In the second essay, we estimate the cross-price elasticity of regular gasoline with respect to premium gasoline price. The importance of such knowledge is to accurately determine the impact of fuel pricing policy that tends to have different rates of tax or subsidy depending on the grade of gasoline. Using data on the Mexican gasoline market, regular gasoline demand is estimated with an Autoregressive Distributed Lag (ARDL) model. Endogeneity of the price and structural break are also investigated. The cross-price elasticities between regular and premium gasoline is found to be -0.895, which confirms high substitutability among gasoline with different grades. In the third essay, we look at the unique case of Indonesia that

  16. A decarbonization strategy for the electricity sector: New-source subsidies

    International Nuclear Information System (INIS)

    Johnson, Kenneth C.

    2010-01-01

    An expedient phase-out of carbon emissions in the electricity sector could be facilitated by imposing carbon fees and applying the revenue exclusively to subsidize new, low-carbon generation sources. Since there would initially be no 'new sources', fees would be substantially zero at the outset of the program. Nevertheless, the program would immediately create high price incentives for low-carbon capacity expansion. Fees would increase as new, low-carbon sources gain market share, but price competition from a growing, subsidized clean-energy industry would help maintain moderate retail electricity prices. Subsidies would automatically phase out as emitting sources become obsolete.

  17. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

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

  18. Are subsidies for biodiesel economically efficient?

    International Nuclear Information System (INIS)

    Wassell, Charles S.; Dittmer, Timothy P.

    2006-01-01

    Biodiesel produces less pollution than petrodiesel; however, it is more expensive and will only be a viable alternative if market prices of the products are comparable. This paper examines whether the external benefits from biodiesel use justify subsidies required for adoption outside of niche alternative fuel markets. The authors establish a range of subsidies required to make biodiesel a viable substitute for petrodiesel. Published estimates of the emissions reductions from biodiesel and the dollar benefits of unit reductions in emissions are used to compute a per-gallon external benefit from use of biodiesel, versus petrodiesel. Under conservative estimates of the benefits from biodiesel use in non-road equipment, the external benefits outweigh the required subsidies.(JEL Q48, Q42, H2)

  19. 77 FR 2446 - Amendments to Regulations Regarding Eligibility for a Medicare Prescription Drug Subsidy

    Science.gov (United States)

    2012-01-18

    ... Patients and Providers Act of 2008 (MIPPA) which affect the way we account for income and resources when... any life insurance policy as a resource for Extra Help effective on and after January 1, 2010. As of... and resources when determining eligibility for the subsidy provided by the Extra Help program, and...

  20. Conservation potential of agricultural water conservation subsidies

    Science.gov (United States)

    Huffaker, Ray

    2008-07-01

    A current policy subsidizes farmers to invest in improved on-farm irrigation efficiency, expecting water to be conserved off farm. Contrary to expectation, water has been increasingly depleted in some regions after such improvements. This paper investigates the policy's failure to conserve water consistently by (1) formulating an economic model of irrigated crop production to determine a profit-maximizing irrigator's range of responses to a subsidy and (2) embedding these responses into hypothetical streamflow diagrams to ascertain their potential to conserve water under various hydrologic regimes. Testable hypotheses are developed to predict the conservation potential of a subsidy in real-world application.

  1. Towards a grand deal on subsidies and climate change

    International Nuclear Information System (INIS)

    Moor, Andre de

    2001-01-01

    Recent studies have identified public subsidies as a principal cause of unsustainable development. Worldwide, governments are spending up to $US950 billion a year on subsidies. Many of these public subsidies fail to serve their purpose and in fact, often turn out as policy failures as they further distort trade and cause environmental harm. The energy sector is among the most subsidized sectors in the world, receiving over $US240 billion per annum of public subsidies. This article highlights current energy subsidies and their implications. The article examines: (i) the global size and distribution of energy subsidies in industrialized and developing countries; (ii) the impact of these subsidies on the economy, equity and the environment ana their role as barriers for sustainable development; (iii) the political economy behind public subsidies and the various political and institutional barriers and lock-in mechanisms that cause subsidies to become entrenched in economic and public structures; and (iv) proposals for effective subsidy reform in energy policies, suggesting a global strategy to eliminate energy subsidies. OECD governments are in a position to take the lead, and the UN Framework Convention on Climate Change presents an excellent opportunity of striking a political grand deal and linking the reform of energy subsidies to a meaningful participation of developing countries to the Kyoto Protocol. Moreover, if sinks are to be included in the clean development mechanism (CDM), it is crucial to include the removal of forestry subsidies in the grand deal. (author)

  2. On the Incidence of Employment Subsidies to Vocational Training

    DEFF Research Database (Denmark)

    Albæk, Karsten

    The present paper analyses employment subsidies to vocational training under union wage bargaining. The analysis includes an investigation of the consequences of financing the subsidy by a levy on employment, which is the typical way of financing these types of subsidies in many countries. The pa....... The paper demonstrates high incidence rates of subsidies to vocational training under standard assumptions about the preference structure of the union. The financing scheme appears to counteract the purpose of the subsidy.......The present paper analyses employment subsidies to vocational training under union wage bargaining. The analysis includes an investigation of the consequences of financing the subsidy by a levy on employment, which is the typical way of financing these types of subsidies in many countries...

  3. The Incidence of Employment Subsidies for Vocational Training

    DEFF Research Database (Denmark)

    Albæk, Karsten

    2013-01-01

    This paper analyses employment subsidies for vocational training under union wage bargaining. The analysis includes an investigation of the consequences of financing the subsidy by a levy on employment, which is the typical way of financing these types of subsidies in many countries. The paper de...... demonstrates high incidence rates of subsidies for vocational training under standard assumptions about the preference structure of the union. The financing scheme appears to counteract the purpose of the subsidy.......This paper analyses employment subsidies for vocational training under union wage bargaining. The analysis includes an investigation of the consequences of financing the subsidy by a levy on employment, which is the typical way of financing these types of subsidies in many countries. The paper...

  4. Fertilizer Subsidy in India: Who are the Beneficiaries?

    OpenAIRE

    Sharma, Vijay Paul; Thaker, Hrima

    2009-01-01

    Agricultural subsidies that encourage production and productivity have been widely criticized because of the cost of subsidies and they are perceived to be far from uniformly distributed. There is a general view in academic, policy and political circles that agricultural subsidies are concentrated geographically, they are concentrated on relatively few crops and few producers and in many cases do not reach the targeted group(s). One of the most contentious issues surrounding input subsidies i...

  5. Microsimulation of Corporate Response to Investment Subsidies

    NARCIS (Netherlands)

    Tongeren, van F.W.

    1998-01-01

    The article presents an application of microsimulation to modeling of firm behavior in an economy-wide framework. The model is used to investigate the response of industrial corporations to investment subsidies in the Netherlands and traces the effects to the macro economic level. The

  6. Energy subsidies in California's electricity market deregulation

    International Nuclear Information System (INIS)

    Ritschel, Alexander; Smestad, G.P.

    2003-01-01

    Deregulation and re-regulation of California's electricity market not only failed in terms of anticipated cost reductions, improved customer service and higher competition, it also led to the introduction of various additional energy subsidies. This paper analyzes California's electricity market deregulation process from a subsidy viewpoint. Under deregulation in California, investor-owned utilities were not allowed to pass their energy procurement costs fully on to their customers, and therefore subsequently, and inevitably, ran into severe financial problems. Such retail price regulation is an energy subsidy that is both economically and environmentally unfavorable, because it veils true price signals to electricity consumers and, in this way, discourages energy conservation. Other policies implemented in California that represent perverse energy subsidies are the purchase of power by the state of California, the suspension of retail competition, and the potential misuse of money from the recovery of stranded costs. Many interventions implemented by the state to smooth out the impacts of the energy crisis insulated electricity consumers from market realities, supported the existing structure of California's electricity market, which is predominantly based on fossil fuels, and suppressed market incentives to improve energy conservation

  7. Reducing rebound effect through fossil subsidies reform

    DEFF Research Database (Denmark)

    Ren, Jingzheng; Yang, Yingkui; Li, Hong

    2017-01-01

    China has committed a sharp reduction in its carbon intensity by 2020 and proposed to take integrated policy package including energy subsidy reform to achieve this goal. While energy efficiency improvement is the key influencing factor for this goal, its effectiveness is significantly determined...

  8. Essays on the economics of housing subsidies

    NARCIS (Netherlands)

    Schilder, F.P.W.

    2012-01-01

    In a perfect market a government needs not to intervene. For several reasons the housing market is not a perfect market and, thus, governments generally tend to intervene. The Dutch government, however, intervenes mainly by subsidies to such an extent that the housing market has become strongly

  9. 19 CFR 351.514 - Export subsidies.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Export subsidies. 351.514 Section 351.514 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES... government, a benefit does not exist if the Secretary determines that the activities consist of general...

  10. 46 CFR 282.30 - Payment of subsidy.

    Science.gov (United States)

    2010-10-01

    ... include for payment in such voucher the amount of ODS accrued for the voyages terminated during the period. ... 46 Shipping 8 2010-10-01 2010-10-01 false Payment of subsidy. 282.30 Section 282.30 Shipping... COMMERCE OF THE UNITED STATES Subsidy Payment and Billing Procedures § 282.30 Payment of subsidy...

  11. 19 CFR 351.502 - Specificity of domestic subsidies.

    Science.gov (United States)

    2010-04-01

    ... 351.502 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND...) The subsidy programs have the same purpose; (2) The subsidy programs bestow the same type of benefit; (3) The subsidy programs confer similar levels of benefits on similarly situated firms; and (4) The...

  12. Impacts of subsidy policies on vaccination decisions in contact networks

    Science.gov (United States)

    Zhang, Hai-Feng; Wu, Zhi-Xi; Xu, Xiao-Ke; Small, Michael; Wang, Lin; Wang, Bing-Hong

    2013-07-01

    To motivate more people to participate in vaccination campaigns, various subsidy policies are often supplied by government and the health sectors. However, these external incentives may also alter the vaccination decisions of the broader public, and hence the choice of incentive needs to be carefully considered. Since human behavior and the networking-constrained interactions among individuals significantly impact the evolution of an epidemic, here we consider the voluntary vaccination on human contact networks. To this end, two categories of typical subsidy policies are considered: (1) under the free subsidy policy, the total amount of subsidy is distributed to a certain fraction of individual and who are vaccinated without personal cost, and (2) under the partial-offset subsidy policy, each vaccinated person is offset by a certain amount of subsidy. A vaccination decision model based on evolutionary game theory is established to study the effects of these different subsidy policies on disease control. Simulations suggest that, because the partial-offset subsidy policy encourages more people to take vaccination, its performance is significantly better than that of the free subsidy policy. However, an interesting phenomenon emerges in the partial-offset scenario: with limited amount of total subsidy, a moderate subsidy rate for each vaccinated individual can guarantee the group-optimal vaccination, leading to the maximal social benefits, while such an optimal phenomenon is not evident for the free subsidy scenario.

  13. Coordination of the EU's emissions trading, energy taxation and subsidies for energy production. Interim Report by the Working Group

    International Nuclear Information System (INIS)

    2004-01-01

    The Working Group was to make preparations for the coordination of emissions trading in the European Union, energy taxation and energy production subsidies. It was supposed to issue an interim report on the role of energy taxation by 15 December 2003. In its interim report, the Working Group examined the present energy taxation scheme and the needs for its development upon the start-up of EU-wide emissions trading in 2005. The aim has been to recognise the immediate needs for amending energy taxation and energy tax subsidies in the near future while taking account of the outlines set out in the Government Programme. From the climate policy perspective, emissions trading is an efficient means of steering, because the commitment set for the emissions trading sector can be met by means of it. At the first stage, the EU's emissions trading will concern carbon dioxide emissions only, and in the future probably also other greenhouse gas emissions mentioned in the Kyoto Protocol. Its steering effect does not extend to other emissions, such as acidifying emissions. Other measures will be required for curbing them. Emissions trading is not a sufficient instrument for energy policy, although it partly directs development in a direction that is favourable for energy policy targets. On top of that, the most important steering mechanism of emissions trading, the price of an emission allowance, is beyond the reach of Finnish energy policy. It is determined on the EU-wide emission allowances market. The current energy taxation and energy tax subsidies safeguard the position of renewable energy sources in the circumstances of emissions trading. The competitiveness of domestic fuels, too, can be partly secured with current taxes. In the energy production of communities and industry, energy wood often replaces peat. i.e. two domestic and local fuels are competing against one another. In condensing power production peat is clearly losing more of its competitive edge the higher the

  14. Welfare implication of reforming energy consumption subsidies

    International Nuclear Information System (INIS)

    Breton, Michèle; Mirzapour, Hossein

    2016-01-01

    Reforming energy consumption subsidies, in particular for fossil fuels, has been frequently referred to as a quick-win policy to enhance environmental mitigation. In addition, the removal of such subsidies may release a sizeable portion of a country's national budget for use on more productive targets. One of the most recognized challenges of such reform is “selling” the new energy prices to citizens, particularly those with a more fragile purchasing power. Several empirical and technical studies have prescribed that the reform might be supported by a direct compensation mechanism in order to ensure feasibility. This is what was done during the recent energy subsidy reform in Iran. However, the compensation mechanism implemented in Iran's reform was successful at the beginning, but did not proceed as expected. This has raised questions about the feasibility and sustainability of the direct compensation mechanism, and even of the reform policy itself. In this paper, we consider a stylized model where direct compensation is the instrument proposed to restore consumers’ utility against increased energy prices. We find that, when prices of Other Goods are affected by the announced reform policy, the feasibility of a subsidy reform critically depends on the value of certain parameters: the initial subsidization rate, the share of energy in the consumers’ bundle, and the energy portion of price of Other Goods. - Highlights: • A model of energy subsidy reform with direct compensation is proposed. • Feasibility of the reform is related to three key parameters. • An illustrative example using data from the recent Iranian reform is discussed.

  15. 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.

  16. 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...

  17. 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.

  18. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

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

  19. Regulation for delivery of subsidies for public relations and safety

    International Nuclear Information System (INIS)

    1984-01-01

    The regulations provide for subsidies for the public relations activities and safety operations carried out by a local government for the local inhabitants in the vicinity of a nuclear power generation, etc. facility. This type of activity includes the dissemination of information on nuclear power, studies on securing the safety of the inhabitants and communication concerning the facility safety. The contents are as follows: limits of the subsidies, terms of subsidy allocations, the application for subsidies, determination of subsidy allocations, withdrawal of applications, the conditions to the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of subsidies, withdrawal of the decision for subsidies, limitations for disposal of the properties, etc. (Mori, K.)

  20. The economic cost of fuel price subsidies in Ghana

    Science.gov (United States)

    Ofori, Roland Oduro

    I adapt the Harberger formula for deadweight loss to develop approximations for the deadweight loss created by multiple fuel price subsidies. I also estimate the own-price, cross-price, and income elasticities of demand for gasoline and diesel in Africa. I use data on fuel prices and sales in combination with my formulas and elasticity estimates to calculate the deadweight loss of fuel price subsidies in Ghana from 2009 to 2014. I show that the average efficiency cost of the gasoline and diesel price subsidies in Ghana is 0.8% of fuel price subsidy transfers. This result stresses the futility of basing subsidy reforms on economic efficiency losses, which are relatively small due to very inelastic energy demand, and the need for such reforms to be motivated by the poor-targeting of subsidies to low-income households and the impact of subsidies on government debt-financing.

  1. Regulation for delivery of subsidies for public relations and safety

    International Nuclear Information System (INIS)

    1985-01-01

    The regulations provide for subsidies for the public relations activities and safety operations carried out by a local government for the local inhabitants in the vicinity of a nuclear power generation, etc. facility. This type of activity includes the dissemination of information on nuclear power, studies on securing the safety of the inhabitants and communication concerning the facility safety. The contents are as follows : limits of the subsidies, terms of subsidy allocations, the application for subsidies, determination of subsidy allocations, withdrawal of applications, the conditions to the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of subsidies, withdrawal of the decision for subsidies, limitations for disposal of the properties, etc. (Kubozono, M.)

  2. 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.

  3. Electric sales and revenue 1992, April 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  4. Subsidy Competition for FDI: Fierce or Weak?

    OpenAIRE

    Tomáš Havránek

    2009-01-01

    The objective of this paper is to empirically assess the recently introduced models of subsidy competition based on the classical oligopoly theories, using both cross-sectional and panel data. Three crucial scenarios (including coordination, weak competition, and fierce competition) are tested employing OLS, iteratively re-weighted least squares, fixed effects, and Blundell-Bond estimator. The results suggest that none of the scenarios can be strongly supported—although there is some weak sup...

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

    African Journals Online (AJOL)

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

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

    International Nuclear Information System (INIS)

    Grothe, Oliver; Müsgens, Felix

    2013-01-01

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

  7. Recycling carbon revenues: transforming costs into opportunities

    International Nuclear Information System (INIS)

    Vaidyula, Manasvini; Alberola, Emilie

    2016-01-01

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

  8. 20 CFR 418.3420 - How are funds held in financial institution accounts counted?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account (including...

  9. Decoupling Revenue from Energy Sales

    International Nuclear Information System (INIS)

    Potocnik, V.

    2011-01-01

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

  10. Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    2018-01-01

    Performing arts organizations are characterized by different objectives other than revenue. Even if, on the one hand, theaters aim to increase revenue from box office as a consequence of the systematic reduction in public funds; on the other hand, they pursue the objective to increase its attenda...... and the demand forecast, taking into account the impact of heterogeneity among customer categories in both choice and demand. The proposed model is validated with booking data referring to the Royal Danish theater during the period 2010–2015....

  11. Testing viability of cross subsidy using time-variant price elasticities of industrial demand for electricity: Indian experience

    International Nuclear Information System (INIS)

    Chattopadhyay, Pradip

    2007-01-01

    Indian electric tariffs are characterized by very high rates for industrial and commercial classes to permit subsidized electric consumption by residential and agricultural customers. We investigate the viability of this policy using monthly data for 1997-2003 on electric consumption by a few large industrial customers under the aegis of a small distribution company in the state of Uttar Pradesh. For a given price/cost ratio, it can be shown that if the cross-subsidizing class' electricity demand is sufficiently elastic, increasing the class' rates fail to recover incremental cross-subsidy necessary to support additional revenues for subsidized classes. This suboptimality is tested by individually estimating time-variant price-elasticities of demand for these industrial customers using Box-Cox and linear regressions. We find that at least for some of these customers, cross-subsidy was suboptimal prior to as late as October 2001, when rates were changed following reforms

  12. Testing viability of cross subsidy using time-variant price elasticities of industrial demand for electricity: Indian experience

    Energy Technology Data Exchange (ETDEWEB)

    Chattopadhyay, Pradip [New Hampshire Public Utilities Commission, 21 South Fruit Street, Suite 10, Concord NH 03301 (United States)]. E-mail: pradip.chattopadhyay@puc.nh.gov

    2007-01-15

    Indian electric tariffs are characterized by very high rates for industrial and commercial classes to permit subsidized electric consumption by residential and agricultural customers. We investigate the viability of this policy using monthly data for 1997-2003 on electric consumption by a few large industrial customers under the aegis of a small distribution company in the state of Uttar Pradesh. For a given price/cost ratio, it can be shown that if the cross-subsidizing class' electricity demand is sufficiently elastic, increasing the class' rates fail to recover incremental cross-subsidy necessary to support additional revenues for subsidized classes. This suboptimality is tested by individually estimating time-variant price-elasticities of demand for these industrial customers using Box-Cox and linear regressions. We find that at least for some of these customers, cross-subsidy was suboptimal prior to as late as October 2001, when rates were changed following reforms.

  13. How do Housing Subsidies Improve Quality of Life Among Homeless Adults? A Mediation Analysis.

    Science.gov (United States)

    O'Connell, Maria; Sint, Kyaw; Rosenheck, Robert

    2018-03-01

    Supported housing, combining rent subsidies with intensive case management, is associated with improvements in quality of life of homeless adults, but factors mediating their impact on quality of life have not been studied. Twelve-month outcome data from a randomized trial of the Housing and Urban Development- Veterans Affairs Supported Housing program (HUD-VASH) showed that access to a housing rent subsidy plus intensive case management (ICM) was associated with greater improvement in subjective quality of life than ICM alone. Multiple mediation analyses were applied to identify variables that significantly mediated the relationship between receipt of housing voucher and improvements in quality of life. Significant mediating covariates were those whose 95% bias-corrected confidence intervals, when added to the model predicting improvement in quality of life, did not overlap zero. Increases in the number of days housed, size of social network, and availability of emotional support appear to mediate improvement in quality of life and account for 71% of the benefit attributable to having a rent subsidy. Improvement in subjective quality of life though housing subsidies is mediated by gains in both material and psychosocial factors. Mediating factors deserve special attention in supported housing services. © Society for Community Research and Action 2018.

  14. Child Care Subsidies and School Readiness in Kindergarten

    Science.gov (United States)

    Johnson, Anna D; Martin, Anne; Brooks-Gunn, Jeanne

    2013-01-01

    The federal child care subsidy program represents one of the government’s largest investments in early care and education. Using data from the nationally representative Early Childhood Longitudinal Study – Birth Cohort (ECLS-B), this paper examines associations, among subsidy-eligible families, between child care subsidy receipt when children are 4 years old and a range of school readiness outcomes in kindergarten (sample n ≈ 1,400). Findings suggest that subsidy receipt in preschool is not directly linked to subsequent reading or social-emotional skills. However, subsidy receipt predicted lower math scores among children attending community-based centers. Supplementary analyses revealed that subsidies predicted greater use of center care, but this association did not appear to affect school readiness. PMID:23461769

  15. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  16. Leveraging Fuel Subsidy Reform for Transition in Yemen

    OpenAIRE

    Clemens Breisinger; Wilfried Engelke; Olivier Ecker

    2012-01-01

    Yemen is currently undergoing a major political transition, yet many economic challenges—including fuel subsidy reform—remain highly relevant. To inform the transition process with respect to a potential subsidy reform, we use a dynamic computable general equilibrium and microsimulation model for Yemen; we show that overall growth effects of subsidy reduction are positive in general, but poverty can increase or decrease depending on reform design. A promising strategy for ...

  17. Tax Revenues in the Context of Economic Determinants

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2018-03-01

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

  18. 77 FR 57055 - Regulations Governing Practice Before the Internal Revenue Service

    Science.gov (United States)

    2012-09-17

    ... accountants. Any certified public accountant who is not currently under suspension or disbarment from practice... Internal Revenue Service a written declaration that the certified public accountant is currently qualified as a certified public accountant and is authorized to represent the party or parties. Notwithstanding...

  19. The environmental effect of subsidies for clean technologies

    International Nuclear Information System (INIS)

    De Vries, F.P.; Nentjes, A.

    2001-01-01

    Environmental subsidies for clean technology result in a larger diffusion of such technology. However, as a result emissions can increase in imperfect markets for products. When several companies compete each other with clean and dirty technologies, production and emission will rise because of price competition.This effect will be even larger in case subsidies are applied. Therefore, subsidies are not advisable for every market. In this article an evolutionary game theory has been used with respect to the diffusion of environment-friendly innovation of products and the role of environmental policy instruments (in particular subsidies). 7 refs

  20. Environmental Harm of Hidden Subsidies: Global Warming and Acidification

    Energy Technology Data Exchange (ETDEWEB)

    Beers, Cees van (Dept. of Innovation Economics and Management, Delft Univ. of Technology, Delft (Netherlands)). E-mail: c.p.vanbeers@tudelft.nl; Bergh, Jeroen C.J.M. van den (Inst. for Environmental Science and Technology, and Dept. of Economics and Economic History, Univ. Autonoma de Barcelona, Bellaterra (Spain))

    2009-10-15

    We investigate environmental impacts of off-budget or indirect subsidies, which, unlike on-budget subsidies, are not visible in government budgets. Such subsidies have received little attention in economic and environmental research, even though they may be at least as important from an environmental perspective as on-budget subsidies. We offer a typology of indirect subsidies. Next, we estimate the magnitude of these subsidies and their impact on greenhouse gas (GHG) and acidifying emissions for the agriculture, energy, and transport sectors in The Netherlands. The calculations are based on a model approach that translates a particular subsidy into price and quantity changes using empirical elasticities, followed by environmental effect estimates using pollution-intensity parameters. The various environmental pollution effects are aggregated into environmental indicators. The results show, among others, that GHG emissions caused by off-budget subsidies contribute to more than 30% of the policy targets specified by the Kyoto Protocol for CO{sub 2} emissions reduction by The Netherlands. Reforming or removing off-budget subsidies may thus be an important strategy of effective climate policy

  1. Subsidies which are harmful to the environment, a complex reality

    International Nuclear Information System (INIS)

    Pourquier, Francois-Xavier; Monnoyer-Smith, Laurence; Demeulenaere, Laurence

    2017-12-01

    As the reduction of public supports which are harmful to the environment is a major stake in terms of struggle against pollutions and greenhouse gases, this publication proposes a discussion of these subsidies which are still important in France despite recent improvements, notably regarding wastes and fuels. The author first discusses how these harmful subsidies are defined by international or research bodies. He outlines that some subsidies have been suppressed since 2013, that important reforms have been initiated, and that, however, the level of harmful subsidies remains high. Then, he discusses the necessary reconciliation of different objectives, and briefly evokes the German and Italian assessment examples

  2. 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.

  3. 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.

  4. What would be the effects of a carbon tax in Japan: an historic analysis of subsidies and fuel pricing on the iron & steel, chemical, and machinery industries

    Directory of Open Access Journals (Sweden)

    Takako Wakiyama

    2016-06-01

    Full Text Available This study examines how a carbon tax could affect industrial-related carbon dioxide (CO2 emissions in Japan. Rather than forecasting the effects of a tax, the paper employs a time-series autoregressive moving average (ARMA model to determine how past subsidies and fuel price changes affected investments in energy and carbon intensity in Japan’s iron & steel, chemical, and machinery industries from 1993 to 2004. The results suggest the impacts varied greatly across industries. In the iron & steel industry, subsidies and price changes produced negligible effects on investments in energy and carbon intensity. This may be because existing iron & steel technologies have long lifetimes and substantial replacement costs. It may also be because the few large companies dominating the industry were relatively immune to subsidy provisions and pricing changes. In the chemical industry, subsidies and fuel prices gave rise to investments that improved carbon and energy intensity. This may be because the industry has relatively higher operation costs that could be cut easily given financial incentives. In the machinery industry, two of three fuel price changes (oil and gas, but not subsidy provisions, yielded improvements in carbon and energy intensity. This may reflect the heterogeneity of companies and products comprising the industry. Overall, the study underscores that policymakers need to tailor the rates and revenue recycling provisions of a carbon tax to an industry’s unique features to stimulate CO2 reductions.

  5. Application of accrual accounting in Iran municipalities

    OpenAIRE

    Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

    2015-01-01

    Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The surve...

  6. Housing Subsidies and Homelessness: A Simple Idea

    Directory of Open Access Journals (Sweden)

    Brendan O’Flaherty

    2012-01-01

    Full Text Available Reducing homelessness is an indisputable social good, and housing subsidies offer one way to do so. However, subsidies come in many different varieties and are intricately bound up with economic and social policies. This paper, written by one of North America’s leading urban economists, cuts through the tangle and argues that the simplest approach is the best. The ideal way to deter people from harmful acts is to reward them for abstaining. Thus, to combat homelessness, governments should offer housing allowances to people for every night they are not homeless. This optimal homelessness-reducing home allowance (OHRHA is open to adjustment to suit individual circumstances and the effects of homelessness on different demographics. It is meant to reduce homelessness by aligning individual and societal incentives, forcing people to bear the consequences or realize the benefits that their actions impose on others. The author explores methods for financing OHRHA, examines means for tailoring it to meet the diverse needs of the homeless and discusses the policy’s effect on urban housing markets, all while comparing and contrasting the proposal to existing homelessness-reduction measures in Alberta, Canada and the US.

  7. 47 CFR 36.224 - Extraordinary items-Account 7600.

    Science.gov (United States)

    2010-10-01

    ..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... account of an operating nature are apportioned on a basis consistent with the nature of these items. ...

  8. Into the mire: A closer look at fossil fuel subsidies

    Directory of Open Access Journals (Sweden)

    Radoslaw (Radek Stefanski

    2016-03-01

    Full Text Available Threatened by climate change, governments the world over are attempting to nudge markets in the direction of less carbon-intensive energy. Perversely, many of these governments continue to subsidize fossil fuels, distorting markets and raising emissions. Determining how much money is involved is difficult, as neither the providers nor the recipients of those subsidies want to own up to them. This paper builds on a unique method to extract fossil fuel subsidies from patterns in countries’ carbon emission-to-GDP ratios. This approach is useful since it: 1 overcomes the problem of scarce data; 2 derives a wider and more comparable measure of subsidies than existing measures and 3 allows for the performance of counterfactuals which help measure the impact of subsidies on emissions and growth. The resultant 170-country, 30-year database finds that the financial and the environmental costs of such subsidies are enormous, especially in China and the U.S. The overwhelming majority of the world’s fossil fuel subsidies stem from China, the U.S. and the ex-USSR; as of 2010, this figure was $712 billion or nearly 80 per cent of the total world value of subsidies. For its part, Canada has been subsidizing rather than taxing fossil fuels since 1998. By 2010, Canadian subsidies sat at $13 billion, or 1.4 per cent of GDP. In that same year, the total global direct and indirect financial costs of all such subsidies amounted to $1.82 trillion, or 3.8 per cent of global GDP. Aside from the money saved, in 2010 a world without subsidies would have had carbon emissions 36 per cent lower than they actually were. Any government looking to ease strained budgets and make a significant (and cheap contribution to the fight against climate change must consider slashing fossil fuel subsidies. As the data show, this is a sound decision – fiscally and environmentally.

  9. Impacts of removing fuel import subsidies in Nigeria on poverty

    International Nuclear Information System (INIS)

    Siddig, Khalid; Aguiar, Angel; Grethe, Harald; Minor, Peter; Walmsley, Terrie

    2014-01-01

    The petroleum sector contributes substantially to the Nigerian economy; however, the potential benefits are diminished due to the existence of significant subsidies on imports of petroleum products. Subsidies on imported petroleum products are considered to be an important instrument for keeping fuel prices, and hence the cost of living, low. The costs of these subsidies, however, has risen dramatically in recent years due to increased volatility in world petroleum and petroleum product prices and increased illegal exportation of subsidized petroleum products into neighboring countries. Removing the subsidy on fuel is one of the most contentious socio-economic policy issues in Nigeria today. In this paper, an economy-wide framework is used to identify the impact of removing the fuel subsidy on the Nigerian economy and investigates how alternative policies might be used to meet socio-economic objectives related to fuel subsidies. The results show that while a reduction in the subsidy generally results in an increase in Nigerian GDP, it can have a detrimental impact on household income, and in particular on poor households. Accompanying the subsidy reduction with income transfers aimed at poor households or domestic production of petroleum products can alleviate the negative impacts on household income. - Highlights: • Subsidies on imported fuel compromise the contribution of crude oil in Nigeria. • Fuel subsidies benefit households, but harm the economy. • We use an economy-wide model to identify the impact of removing the fuel subsidy. • We simulate scenarios that target the poor and promote fuel's domestic production

  10. System of National Accounts as an Information Base for Tax Statistics

    Directory of Open Access Journals (Sweden)

    A. E. Lyapin

    2017-01-01

    Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

  11. Child Care Subsidy Use and Child Development: Potential Causal Mechanisms

    Science.gov (United States)

    Hawkinson, Laura E.

    2011-01-01

    Research using an experimental design is needed to provide firm causal evidence on the impacts of child care subsidy use on child development, and on underlying causal mechanisms since subsidies can affect child development only indirectly via changes they cause in children's early experiences. However, before costly experimental research is…

  12. 42 CFR 423.782 - Cost-sharing subsidy.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Cost-sharing subsidy. 423.782 Section 423.782... (CONTINUED) MEDICARE PROGRAM VOLUNTARY MEDICARE PRESCRIPTION DRUG BENEFIT Premiums and Cost-Sharing Subsidies... cents. (c) When the out-of-pocket cost for a covered Part D drug under a Part D sponsor's plan benefit...

  13. Thailand's Student Loans Fund: Interest Rate Subsidies and Repayment Burdens

    Science.gov (United States)

    Chapman, Bruce; Lounkaew, Kiatanantha; Polsiri, Piruna; Sarachitti, Rangsit; Sitthipongpanich, Thitima

    2010-01-01

    Government student loan schemes typically have implicit interest rate subsidies which, while these are a cost to taxpayers, they have the benefit of diminishing repayment burdens for graduates. Our goal is to illustrate the extent of both interest rate subsidies and repayment burdens with respect to Thailand's Student Loans Fund (SLF), using…

  14. 77 FR 75641 - Public Housing Operating Subsidy-Appeals

    Science.gov (United States)

    2012-12-21

    ... substitute actual project cost data. To appeal the amount of subsidy on any one of the permitted bases of... conditions; and (e) appeal to substitute actual project cost data. To appeal the amount of subsidy on any one of the permitted bases of appeal, PHAs submit an appeal request to HUD. Number of Annual Hours per...

  15. Subsidy programs on diffusion of solar water heaters: Taiwan's experience

    International Nuclear Information System (INIS)

    Chang, Keh-Chin; Lin, Wei-Min; Lee, Tsong-Sheng; Chung, Kung-Ming

    2011-01-01

    Financial incentives are essentially one of the key factors influencing diffusion of solar water heaters in many countries. Two subsidy programs were initiated by the government of Taiwan in 1986 (1986-1991) and 2000 (2000-present), respectively. Those long-term national programs are considered to be the driving force on local market expansion. In 2008, the regional subsidy programs for solar water heaters were announced by Kaohsiung city and Kiemen county, which resulted in the growth in sales. A revised subsidy was also initiated by the government of Taiwan in 2009. The subsidy is 50% more. However, the tremendous enlargement of market size with a high-level ratio of subsidy over total installation cost might result in a negative impact on a sustainable SWH industry and long-term development of the local market, which is associated with system design and post-installation service. This paper aims to address the relative efficiency and pitfalls of those national and regional programs. - Research Highlights: → The direct subsidy has been the driving force on market expansion in Taiwan. → Higher subsidy would certainly increase the total number of systems installed. → A high-level subsidy results in a negative impact on users or a sustainable industry.

  16. 14 CFR 271.3 - Carrier subsidy need.

    Science.gov (United States)

    2010-01-01

    ... Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION § 271.3 Carrier subsidy need. In establishing the subsidy for an air carrier providing essential air service at an...

  17. The Relationship between Child Care Subsidies and Children's Cognitive Development

    Science.gov (United States)

    Hawkinson, Laura E.; Griffen, Andrew S.; Dong, Nianbo; Maynard, Rebecca A.

    2013-01-01

    Child care subsidies help low-income families pay for child care while parents work or study. Few studies have examined the effects of child care subsidy use on child development, and no studies have done so controlling for prior cognitive skills. We use rich, longitudinal data from the ECLS-B data set to estimate the relationship between child…

  18. The rule on granting subsidies for public relations

    International Nuclear Information System (INIS)

    1979-01-01

    The rule is defined under the law concerning subsidies and the provisions of the order for execution of the law. Basic terms are explained, such as: nuclear power generating facilities; related facilities of nuclear power generation; nuclear power generating facilities, etc.; and place of enterprise. Subsidies are granted by the head of the authorities concerned (the Director General of Science and Technology Agency or the Minister of International Trade and Industry) to popularize knowledge of nuclear power generation to inhabitants in surrounding areas of the facilities, or to support expenses of the preparation of arrangement programs, etc. Subsidies for public relations are delivered to those prefectures where nuclear power generating facilities, etc. are or are expected to be established, and subsidies for arrangement programs to those where the surrounding areas are included. Limits of the subsidies to a prefecture range from 6 million yen to 18 million yen for each fiscal year according to specified terms of the facilities concerned. Limits of subsidies for arrangement programs to place of enterprise extend from 500,000 yen to 1 million yen. Prefectures shall file an application for subsidies to the head of the authorities concerned with gists of business according to the forms attached. Receiving the application, the head shall examine it and notify to the applicant the decision of delivery and its conditions without delay in writing, when such settlement is made. Terms and conditions of delivery, payment of subsidies and others are stipulated respectively. (Okada, K.)

  19. Recommendation on the Dutch MEP subsidy 2006 for cogeneration

    International Nuclear Information System (INIS)

    Harmsen, R.

    2005-11-01

    The results of an analysis of the impact of the Dutch subsidy scheme 'MEP' (environmental quality of electric power generation) on the cost-effectiveness of CHP (combined heat and power production) plants. The MEP scheme provides a reward for the CO2 reduction by CHP plants and offers therefore an incentive for energy efficient operation. In 2006 the MEP subsidy is available for CHP plants that started their operation after 1 January 1997. The subsidy will be differentiated based on CHP type and power capacity. Main outcome of the report is a subsidy advise, which complies with the European Community Guidelines on Aid for Environmental Protection. Based on the subsidy advise a budget for the CHP MEP scheme has been estimated [nl

  20. Can Production Subsidies Explain China's Export Performance? Evidence from Firm-level Data

    DEFF Research Database (Denmark)

    Gong, Yundan; Yu, Zhihong; Girma, Sourafel

    2009-01-01

    This paper analyses the relationship between production subsidies and firms" export performance using a very comprehensive and recent firm-level database and controlling for the endogeneity of subsidies. It documents robust evidence that production subsidies stimulate export activity at the inten......This paper analyses the relationship between production subsidies and firms" export performance using a very comprehensive and recent firm-level database and controlling for the endogeneity of subsidies. It documents robust evidence that production subsidies stimulate export activity...

  1. Financial crisis, subsidies and climate change in the equation of sustainable development

    Energy Technology Data Exchange (ETDEWEB)

    Bran, F.; Ioan, I. [Bucharest Academy of Economic Studies (Romania). Faculty of Agro-Food and Environmental Economics; Popa, C.

    2011-07-01

    The challenges of sustainable development remains after more than two decades of converging efforts at high decision levels. Its environmental dimension is a great contributor in this respect with climate change at the top of the priority list. The paper examined two means to contribute in this area: changes in investment patterns due to the new growth model emerging in the aftermath of the financial crisis and the removal of subsidies for fossil fuel production and consumption. In the first case we found that the new growth model has a 'green' component stemming in green-tax reform, reforming and removing inefficient policy measures, and removing barriers of energy and transport efficiency. As long as the second component is regarded, the triple 'dividend' that could be obtained includes pushing the green agenda. However there are important barriers to overcome, such as social impact and income loss for oil exporting countries. Further research should consider the economic and social implications of this global picture in Romania and if there are measures to be applied in order to prevent revenue and GDP loss due to subsidies removal.

  2. Investigation of Welfare Impacts of Targeting Subsidies on Fishery Households in Fars Province

    Directory of Open Access Journals (Sweden)

    seyed nemat mousavi

    2015-05-01

    Full Text Available Pisciculture, especially in countries which are unable to develop their marine resources, is a desired to provide part of their food and protein needs. This study aims at investigating welfare impacts of energy subsidy removal on fish producers in Fars province. To achieve the objective, cross-sectional data obtained from fish producers of Fars Province in 2010 was used. Cost, input demand and production functions were estimated using the collected data. The findings showed that in Fars Province removing fuel subsidies is led to decreased demand for fuel and production as well as a reduction in producers' revenue. As a result of that, in Fars Province benefits from fish are reduced by0.16 percent .The results also showed that food is the most important input in the fish production.a10 percent increases in food consumption is expected to raise the fish production by 4.8 percent. On the other hand, a 50 percent increase in the energy price will reduce the energy consumption by 9.5 percent, and as a result of that, the production and the benefit will be reduced by 0.057% (0.036 tons and 0.06%, respectively. Regarding the importance of food in production, it is suggested to focus on improving the food productivity.

  3. US biofuels subsidies and CO2 emissions: An empirical test for a weak and a strong green paradox

    International Nuclear Information System (INIS)

    Grafton, R. Quentin; Kompas, Tom; Long, Ngo Van; To, Hang

    2014-01-01

    Using energy data over the period 1981–2011 we find that US biofuels subsidies and production have provided a perverse incentive for US fossil fuel producers to increase their rate of extraction that has generated a weak green paradox. Further, in the short-run if the reduction in the CO 2 emissions from a one-to-one substitution between biofuels and fossil fuels is less than 26 percent, or less than 57 percent if long run effect is taken into account, then US biofuels production is likely to have resulted in a strong green paradox. These results indicate that subsidies for first generation biofuels, which yield a low level of per unit CO 2 emission reduction compared to fossil fuels, might have contributed to additional net CO 2 emissions over the study period. - Highlights: • US biofuels subsidies increased fossil fuel extraction from 1981 to 2011. • US biofuels subsidies likely increased carbon emissions from 1981 to 2011. • Governments must consider effects of biofuel subsidies on fossil fuel extraction

  4. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

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

  5. 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.

  6. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

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

  7. Areva revenue and data for the first quarter of 2008

    International Nuclear Information System (INIS)

    2008-01-01

    First quarter 2008 revenue was up 12.1% year-on-year, to 2.769 billion euros. Like-for-like (at constant exchange rates and consolidation scope), growth came to 14.5%. Foreign exchange had a negative impact of 2.5%, or -69 million euros, mainly due to currency translation tied to the US dollar drop compared with the euro. The consolidation scope had a positive impact of +0.7% or 18 million euros, chiefly as a result of the consolidation of VEI Distribution (specializing in medium voltage distribution) and Passoni and Villa (world leader in the manufacture of high voltage bushings) in the Transmission and Distribution division. The main growth engines for first quarter revenue were the Reactors and Services division and the Back End division, with growth of 29.7% (+36.8% LFL1) and 13.8% (+14.1% LFL1) respectively. Outside France, revenue rose to 1.857 billion euros, compared with 1.753 billion euros in the first quarter of 2007. This represents 67% of total revenue. As a reminder, the group points out that: - revenue can vary significantly from one quarter to the next in the nuclear businesses, and quarterly operations should therefore not be taken as a reliable basis for annual projections; - the foreign exchange impact mentioned in this release comes from the translation of subsidiary accounts into the group's unit of account, and primarily reflects the US dollar in relation to the euro. AREVA also points out that its foreign exchange hedging policy for commercial operations aims to shield profitability from fluctuations in exchange rates in relation to the euro

  8. Health insurance subsidies and deductible choice: Evidence from regional variation in subsidy schemes.

    Science.gov (United States)

    Kaufmann, Cornel; Schmid, Christian; Boes, Stefan

    2017-09-01

    The extent to which premium subsidies can influence health insurance choices is an open question. In this paper, we explore the regional variation in subsidy schemes in Switzerland, designed as either in-kind or cash transfers, to study their impact on the choice of health insurance deductibles. Using health survey data and a difference-in-differences methodology, we find that in-kind transfers increase the likelihood of choosing a low deductible plan by approximately 4 percentage points (or 7%). Our results indicate that the response to in-kind transfers is strongest among women, middle-aged and unmarried individuals, which we explain by differences in risk-taking behavior, health status, financial constraints, health insurance and financial literacy. We discuss our results in the light of potential extra-marginal effects on the demand for health care services, which are however not supported by our data. Copyright © 2017 Elsevier B.V. All rights reserved.

  9. Do Employment Subsidies Work? Evidence from Regionally Targeted Subsidies in Turkey

    DEFF Research Database (Denmark)

    Daysal, N. Meltem; Betcherman, Gordon; Pages, Carmen

    2010-01-01

    This paper studies the effects on registered employment and number of registered establishments of two employment subsidy schemes in Turkey. We implement a difference-in-differences methodology to construct appropriate counterfactuals for the covered provinces. Our findings suggest that both subs...... than boosting total employment and economic activity. This supports the theory that in countries with weak enforcement institutions, high labor taxes on low-wage workers may lead to substantial incentives for firms and workers to operate informally....

  10. Innovation subsidies versus consumer subsidies: A real options analysis of solar energy

    International Nuclear Information System (INIS)

    Torani, Kiran; Rausser, Gordon; Zilberman, David

    2016-01-01

    Given the interest in the commercialization of affordable, clean energy technologies, we examine the prospects of solar photovoltaics (PV). We consider the question of how to transition to a meaningful percentage of solar energy in a sustainable manner and which policies are most effective in accelerating adoption. This paper develops a stochastic dynamic model of the adoption of solar PV in the residential and commercial sector under two sources of uncertainty – the price of electricity and cost of solar. The analytic results suggest that a high rate of innovation may delay adoption of a new technology if the consumer has rational price expectations. We simulate the model across alternative rates technological change, electricity prices, subsidies and carbon taxes. It is shown that there will be a displacement of incumbent technologies and a widespread shift towards solar PV in under 30 years – and that this can occur without consumer incentives and carbon pricing. We show that these policies have a modest impact in accelerating adoption, and that they may not be an effective part of climate policy. Instead, results demonstrate that further technological change is the crucial determinant and main driver of adoption. Further, results indicate that subsidies and taxes become increasingly ineffective with higher rates of technological change. - Highlights: •Stochastic dynamic model of solar PV adoption under two sources of uncertainty. •Simulation across electricity prices, technical change, subsidies and CO_2 taxes. •Rate of technical change indicates shift to solar in 25–28 years without incentives. •Modest impact of consumer subsidies and CO_2 taxes (up to $150/ton CO_2) in adoption. •R&D support/further technological change is the main driver of adoption of solar.

  11. Developing a revenue integrity improvement plan.

    Science.gov (United States)

    Banks, Kate

    2010-11-01

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

  12. Contradicting the twin deficits hypothesis: The role of tax revenues composition

    Directory of Open Access Journals (Sweden)

    Obadić Alka

    2014-01-01

    Full Text Available The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of total budget tax revenues. Results suggest that the co-movements of the current account and the fiscal balance cannot be explained by the twin deficit theory in countries with indirect tax-oriented systems. These results imply that only the structural economic transformation and export orientation of the economy may reverse the causality direction between two deficits.

  13. The Strategic Exercise of Options Using Government Subsidies: An Analysis of Production Subsidies for the Ground Source Heat Pump

    Science.gov (United States)

    Lin, Sheng-Hau; Li, Jia-Hsun; Hsu, Chih-Chen; Hsieh, Jing-Chzi; Liao, Pin-Chao

    2018-04-01

    This study utilizes consolidation investment theory to incorporate with business strategies and government subsidy to develop a strategic exercise of options model. This empirical investigation examines the ground source heat pump (GSHP) government subsidy program, which is part of China’s 12th Five Year Plan. The developed model is applied to explain the behaviours of business investment with regard to strategic investment timing, option values, and the influence of government subsidies in duopolistic real-world investment decisions. The results indicate that subsidy policy can reduce the differences of investment timing among GSHP investors and has clearly evidenced the positive benefit–cost ratio of government subsidy, which facilitates China’s GSHP industry development.

  14. Economic instruments and the environmental accounts

    International Nuclear Information System (INIS)

    Palm, Viveka; Larsson, Maja

    2007-01-01

    The Nordic countries have now had experience with environmental taxes and subsidies as a major component of their environmental policy over an extensive period of time. The Swedish System of Environmental and Economic Accounts (SEEA) include environmental taxes and subsidies as part of the official statistics. This article presents the accounts for taxes and subsidies, linked to the accounts for emissions data by industry. It demonstrates disparities between emissions and environmental taxes, as well as where industries or environmental problems are not regulated. The data show that in Sweden economic instruments are always aimed at particular actors or areas, and are never quite as comprehensive as recommended by economic theory. The environmental taxes are primarily aimed at fossil fuel use and related emissions, and have been mostly applied to the household sector and services sector, while industry often has been given exemptions due to concerns about international competition. The environmentally motivated subsidies are mainly directed to agriculture, fishing and research on renewable resources. A fully developed international data set on taxes and subsidies would provide a sound base for comparing the impact on international competitiveness. Eurostat is promoting the use of environmental accounts data for its member countries by harmonizing methods and engaging in publication of international comparisons. (author)

  15. Converting Energy Subsidies to Investments: Scaling-Up Deep Energy Retrofit in Residential Sector of Ukraine

    Science.gov (United States)

    Denysenko, Artur

    After collapse of the Soviet Union, Ukraine inherited vast and inefficient infrastructure. Combination of historical lack of transparency, decades without reforms, chronical underinvestment and harmful cross-subsidization resulted in accumulation of energy problems, which possess significant threat to economic prosperity and national security. High energy intensity leads to excessive use of energy and heavy reliance on energy import to meet domestic demand. Energy import, in turn, results in high account balance deficit and heavy burden on the state finances. A residential sector, which accounts for one third of energy consumption and is the highest consumer of natural gas, is particularly challenging to reform. This thesis explores energy consumption of the residential sector of Ukraine. Using energy decomposition method, recent changes in energy use is analyzed. Energy intensity of space heating in the residential sector of Ukraine is compared with selected EU member states with similar climates. Energy efficiency potential is evaluated for whole residential sector in general and for multistory apartment buildings connected to the district heating in particular. Specifically, investments in thermal modernization of multistory residential buildings will result in almost 45TWh, or 3.81 Mtoe, of annual savings. Required investments for deep energy retrofit of multistory buildings is estimated as much as $19 billion in 2015 prices. Experience of energy subsidy reforms as well as lessons from energy retrofit policy from selected countries is analyzed. Policy recommendations to turn energy subsidies into investments in deep energy retrofit of residential sector of Ukraine are suggested. Regional dimension of existing energy subsidies and capital subsidies required for energy retrofit is presented.

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

    Science.gov (United States)

    2012-05-01

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

  17. The rule on granting subsidies for public relations

    International Nuclear Information System (INIS)

    1978-01-01

    These provisions are established on the basis of and to enforce the ''Law for the proper execution of the budget concerning subsidies'' and the Enforcement Ordinance for the ''Law for the proper execution of the budget concerning subsidies''. The Regulation covers the subsidies for the expenses for spreading the knowledge concerning nuclear power generation to the inhabitants in the surrounding areas of such nuclear power generating facilities, for the expenses for establishing the facilities for such popularization, and the office expenses for preparing the improvement plans on the surrounding areas of power generating facilities. Terms are explained, such as nuclear power generating facilities, the facilities related to nuclear power generation, nuclear power generating facilities, etc. and establishments. The subsidies for public relations are delivered to the prefectures where nuclear power generating facilities, etc. have been installed or are planned to be set up, and the subsidies for preparing the improvement plans are granted to the prefectures where the prescribed surrounding areas are involved. The subsidy for public relations delivered to one establishment is limited to 10 million yen in each fiscal year. Applications for the delivery of subsidies shall be filed to the directors of competent authorities-the Director General of the Science and Technology Agency or the Minister of International Trade and Industry. (Okada, K.)

  18. Energy efficiency subsidies with price-quality discrimination

    International Nuclear Information System (INIS)

    Nauleau, Marie-Laure; Giraudet, Louis-Gaëtan; Quirion, Philippe

    2015-01-01

    We compare various designs of energy efficiency subsidies in a market subject to both energy-use externalities and price-quality discrimination by a monopolist. We find that differentiated subsidies can establish the social optimum. Unlike per-quality regimes, ad valorem regimes generate downstream interferences: Subsidising of the high-end good leads the monopolist to reduce the quality of the low-end good. For this reason, ad valorem differentiated rates should always decrease with energy efficiency, a result seemingly at odds with actual practice. In contrast, with per-quality differentiated subsidies, the rates can increase if the externality is large enough relative to the market share of “low” type consumers. Contrary to differentiated subsidies, what we shall call single-instrument subsidies only achieve second-best outcomes. A uniform ad valorem subsidy should have a rate higher than that needed to specifically internalise energy-use externalities. Lastly, if, as is often observed in practice, only the high-end good is to be incentivised, a per-quality regime should be preferred to an ad valorem one. An ad valorem tax on the high-end good may even be preferred to an ad valorem subsidy if the externality is small enough and low-end consumers dominate the market.

  19. The rule on granting subsidies for public relations

    International Nuclear Information System (INIS)

    1977-01-01

    The rule is based on the prescriptions of the Law for Proper Budget Enforcement Concerning Subsidies and its Enforcement Order. These rules apply to the subsidies for the expenses to popularize the knowledge concerning nuclear power generation to the inhabitants in the surrounding areas of such generating facilities, the office expenses to prepare the arrangement plan for the surrounding areas of such facilities, and the office expenses necessary for the delivery of the subsidies. Meanings of terms are defined, such as nuclear power generating facilities, the facilities related to nuclear power generation, establishment, etc. The chief of the competent ministry (the Director General of the Science and Technology Agency and the Minister of International Trade and Industry) gives the subsidies for public relations to the prefectures where nuclear power generating facilities and others have been or are to be set up, the preparation of the arrangement plan is made, or the delivery business is made. When two or more establishments of power generating facilities are closely located, they are regarded as one establishment. The limit of the subsidies for public relations to an establishment is 10 million yen in a fiscal year. The limit of the subsidies for the preparation of the arrangement plan concerning an establishment varies from 1 million yen to 0.2 million yen. The term of delivery, filing of applications, reports submitted by the receivers of the subsidies and other related matters are specified. (Okada, K.)

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

    International Nuclear Information System (INIS)

    Angarita-Marquez, Jorge L.; Hernandez-Aramburo, Carlos A.; Usaola-Garcia, Julio

    2007-01-01

    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

  1. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

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

  2. 14 CFR 271.5 - Carrier revenues.

    Science.gov (United States)

    2010-01-01

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

  3. Managing resource revenues in developing economies

    NARCIS (Netherlands)

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

    2010-01-01

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

  4. Balancing medicine prices and business sustainability: analyses of pharmacy costs, revenues and profit shed light on retail medicine mark-ups in rural Kyrgyzstan

    Directory of Open Access Journals (Sweden)

    Maddix Jason

    2010-07-01

    Full Text Available Abstract Background Numerous not-for-profit pharmacies have been created to improve access to medicines for the poor, but many have failed due to insufficient financial planning and management. These pharmacies are not well described in health services literature despite strong demand from policy makers, implementers, and researchers. Surveys reporting unaffordable medicine prices and high mark-ups have spurred efforts to reduce medicine prices, but price reduction goals are arbitrary in the absence of information on pharmacy costs, revenues, and profit structures. Health services research is needed to develop sustainable and "reasonable" medicine price goals and strategic initiatives to reach them. Methods We utilized cost accounting methods on inventory and financial information obtained from a not-for-profit rural pharmacy network in mountainous Kyrgyzstan to quantify costs, revenues, profits and medicine mark-ups during establishment and maintenance periods (October 2004-December 2007. Results Twelve pharmacies and one warehouse were established in remote Kyrgyzstan with 100%, respectively. Annual mark-ups increased dramatically each year to cover increasing recurrent costs, and by 2007, only 19% and 46% of products revealed mark-ups of 100%. 2007 medicine mark-ups varied substantially across these products, ranging from 32% to 244%. Mark-ups needed to sustain private pharmacies would be even higher in the absence of government subsidies. Conclusion Pharmacy networks can be established in hard-to-reach regions with little funding using public-private partnership, resource-sharing models. Medicine prices and mark-ups must be interpreted with consideration for regional costs of business. Mark-ups vary dramatically across medicines. Some mark-ups appear "excessive" but are likely necessary for pharmacy viability. Pharmacy financial data is available in remote settings and can be used towards determination of "reasonable" medicine price goals

  5. Balancing medicine prices and business sustainability: analyses of pharmacy costs, revenues and profit shed light on retail medicine mark-ups in rural Kyrgyzstan.

    Science.gov (United States)

    Waning, Brenda; Maddix, Jason; Soucy, Lyne

    2010-07-13

    Numerous not-for-profit pharmacies have been created to improve access to medicines for the poor, but many have failed due to insufficient financial planning and management. These pharmacies are not well described in health services literature despite strong demand from policy makers, implementers, and researchers. Surveys reporting unaffordable medicine prices and high mark-ups have spurred efforts to reduce medicine prices, but price reduction goals are arbitrary in the absence of information on pharmacy costs, revenues, and profit structures. Health services research is needed to develop sustainable and "reasonable" medicine price goals and strategic initiatives to reach them. We utilized cost accounting methods on inventory and financial information obtained from a not-for-profit rural pharmacy network in mountainous Kyrgyzstan to quantify costs, revenues, profits and medicine mark-ups during establishment and maintenance periods (October 2004-December 2007). Twelve pharmacies and one warehouse were established in remote Kyrgyzstan with 100%, respectively. Annual mark-ups increased dramatically each year to cover increasing recurrent costs, and by 2007, only 19% and 46% of products revealed mark-ups of 100%. 2007 medicine mark-ups varied substantially across these products, ranging from 32% to 244%. Mark-ups needed to sustain private pharmacies would be even higher in the absence of government subsidies. Pharmacy networks can be established in hard-to-reach regions with little funding using public-private partnership, resource-sharing models. Medicine prices and mark-ups must be interpreted with consideration for regional costs of business. Mark-ups vary dramatically across medicines. Some mark-ups appear "excessive" but are likely necessary for pharmacy viability. Pharmacy financial data is available in remote settings and can be used towards determination of "reasonable" medicine price goals. Health systems researchers must document the positive and negative

  6. Markets up on subsidies - but dilemma on disbursement

    Energy Technology Data Exchange (ETDEWEB)

    Malaviya Jaideep N.

    2013-04-01

    To encourage the masses and ensure rapid augmentation of solar thermal installations, India introduced capital subsidies of 30 % on systems traded during the Solar Mission plan. A scheme of 'channel partners' was worked out under which manufacturers, suppliers and other bulk users would sell systems as net-of-subsidy to the end users and would later claim reimbursement from the MNRE. Now with delays in the settlement of subsidy amounts the manufacturers have barely left enough capital to do business. (orig.)

  7. 'Frozen' media subsidies during a time of media change

    DEFF Research Database (Denmark)

    Nielsen, Rasmus Kleis

    2014-01-01

    documents and secondary sources, I show that media subsidies have largely remained frozen in their late-20th century form. The absence of major reform means that media subsidies are increasingly subject to policy drift, a process by which the operations and effectiveness of policies change not because......Media systems around the world have changed in significant ways in the early 21st century. In this article, I analyse how various forms of media subsidies have changed in response to these transformations in a sample of six different affluent democracies. On the basis of interviews, official......) a perceived shortage of desirable, cost-effective, and governable alternatives to existing policies....

  8. Government subsidies and demand for petroleum products in Iran

    International Nuclear Information System (INIS)

    Salehi-Isfahani, D.

    1996-08-01

    Like most other petroleum-exporting countries Iran subsidizes domestic consumption of refined products. Real product prices have declined for the past 25 years while the rest of the world has adjusted to higher energy prices. In this paper I describe the market for petroleum products in Iran and estimate demand functions for the four main refined petroleum products. My results indicate that price elasticities of demand are larger than previously thought. Particular attention is paid to the kerosene market where price subsidy is the largest, and where rationing in the 1980s requires taking into account the working of the black market. The results indicate that price increases can stem the rise in consumption. Forecasts show that, allowing for modest economic growth, increases that bring domestic prices to the level of world prices in fifteen years, will stabilize consumption at its current level. But increases that merely keep real prices constant will double consumption in the same period. This is significant in light of the fact that Iran's production capacity has stayed constant in the last five years and exports are under increasing pressure from domestic consumers of refined products. (UK)

  9. Buying health: assessing the impact of a consumer-side vegetable subsidy on purchasing, consumption and waste.

    Science.gov (United States)

    Smith-Drelich, Noah

    2016-02-01

    To measure the impact of a reimbursement-based consumer subsidy on vegetable expenditures, consumption and waste. Two-arm randomized controlled trial; two-week baseline observation period, three-week intervention period. Participants' vegetable expenditures, consumption and waste were monitored using receipts collection and through an FFQ. During the intervention period, the treatment group received reimbursement of up to 50 US dollars ($) for purchased vegetables. Participants were solicited from Palo Alto, CA, USA using materials advertising a 'consumer behavior study' and a small participation incentive. To prevent selection bias, solicitation materials did not describe the specific behaviour being evaluated. One hundred and fifty potential participants responded to the solicitations and 144 participants enrolled in the study; 138 participants completed all five weekly surveys. Accounting for the control group (n 69) and the two-week baseline period, the intervention significantly impacted the treatment group's (n 69) vegetable expenditures (+$8.16 (sd 2.67)/week, Pconsumer subsidy significantly increased participants' vegetable expenditures, but not consumption or waste, suggesting that this type of subsidy might not have the effects anticipated. Reimbursement-based consumer subsidies may therefore not be as useful a policy tool for impacting vegetable consumption as earlier studies have suggested. Moreover, moderation analysis revealed that the subsidy's effect on participants' vegetable expenditures was significant only in men. Additional research should seek to determine how far reaching gender-specific effects are in this context. Further research should also examine the effect of a similar consumer subsidy on high-risk populations and explore to what extent increases in participants' expenditures are due to the purchase of more expensive vegetables, purchasing of vegetables during the study period that were consumed outside the study period, or a shift

  10. NIGERIAN GOVERNMENT AND OIL SUBSIDY REGIME: A HORN ...

    African Journals Online (AJOL)

    GRACE

    The crisis that the oil subsidy removal elicits has polarized the Nigerian society. ..... Malaysia among others, have become investors' destination due to the .... Development in Africa: The Nigerian Experience, Asian Economic and Financial.

  11. Leveraging Fuel Subsidy Reform for Transition in Yemen

    Directory of Open Access Journals (Sweden)

    Olivier Ecker

    2012-10-01

    Full Text Available Yemen is currently undergoing a major political transition, yet many economic challenges—including fuel subsidy reform—remain highly relevant. To inform the transition process with respect to a potential subsidy reform, we use a dynamic computable general equilibrium and microsimulation model for Yemen; we show that overall growth effects of subsidy reduction are positive in general, but poverty can increase or decrease depending on reform design. A promising strategy for a successful reform combines fuel subsidy reduction with direct income transfers to the poorest one-third of households during reform, and productivity-enhancing investment in infrastructure, plus fiscal consolidation. Public investments should be used for integrating economic spaces and restructuring of agricultural, industrial and service value chains in order to create a framework that encourages private-sector-led and job-creating growth.

  12. Estimating Effective Subsidy Rates of Student Aid Programs

    OpenAIRE

    Stacey H. CHEN

    2008-01-01

    Every year millions of high school students and their parents in the US are asked to fill out complicated financial aid application forms. However, few studies have estimated the responsiveness of government financial aid schemes to changes in financial needs of the students. This paper identifies the effective subsidy rate (ESR) of student aid, as defined by the coefficient of financial needs in the regression of financial aid. The ESR measures the proportion of subsidy of student aid under ...

  13. Resource subsidies between stream and terrestrial ecosystems under global change

    Science.gov (United States)

    Larsen, Stefano; Muehlbauer, Jeffrey D.; Marti Roca, Maria Eugenia

    2016-01-01

    Streams and adjacent terrestrial ecosystems are characterized by permeable boundaries that are crossed by resource subsidies. Although the importance of these subsidies for riverine ecosystems is increasingly recognized, little is known about how they may be influenced by global environmental change. Drawing from available evidence, in this review we propose a conceptual framework to evaluate the effects of global change on the quality and spatiotemporal dynamics of stream–terrestrial subsidies. We illustrate how changes to hydrological and temperature regimes, atmospheric CO2 concentration, land use and the distribution of nonindigenous species can influence subsidy fluxes by affecting the biology and ecology of donor and recipient systems and the physical characteristics of stream–riparian boundaries. Climate-driven changes in the physiology and phenology of organisms with complex life cycles will influence their development time, body size and emergence patterns, with consequences for adjacent terrestrial consumers. Also, novel species interactions can modify subsidy dynamics via complex bottom-up and top-down effects. Given the seasonality and pulsed nature of subsidies, alterations of the temporal and spatial synchrony of resource availability to consumers across ecosystems are likely to result in ecological mismatches that can scale up from individual responses, to communities, to ecosystems. Similarly, altered hydrology, temperature, CO2 concentration and land use will modify the recruitment and quality of riparian vegetation, the timing of leaf abscission and the establishment of invasive riparian species. Along with morphological changes to stream–terrestrial boundaries, these will alter the use and fluxes of allochthonous subsidies associated with stream ecosystems. Future research should aim to understand how subsidy dynamics will be affected by key drivers of global change, including agricultural intensification, increasing water use and biotic

  14. The International Effects of U.S. Farm Subsidies

    OpenAIRE

    Eric O'N. Fisher; Harry de Gorter

    1992-01-01

    Using dynamic programming, this paper examines effects of farm subsidies on U.S. exports of corn, cotton, rice, and wheat. The six policy simulations described here explore alternative proposals in the current round of the General Agreement on Tariffs and Trade. The analysis leads to two conclusions. First, abolishing domestic subsidies lowers world prices of these crops. Second, imposing tighter supply controls may not actually decrease exports in the short run.

  15. Regulation for delivery of subsidies for urgent safety measures for atomic power generating facilities

    International Nuclear Information System (INIS)

    1984-01-01

    The regulations provide for subsidies for the emergency measures taken by the prefecture concerned in preparation for a major accident in a nuclear power generating, etc. facility. These activities include an emergency communication network, emergency medical care, personnel education, and outfitting of emergency personnel. The contents are as follows: terms of subsidy allocations, the sum of a subsidy allocation, applications for subsidies, determination of subsidy allocations, withdrawal of applications the conditions attached to the allocations, a report on the work proceedings, a report on the results, confirmation on the sum of the subsidies, withdrawal of the decision for subsidies, limitations for the disposal of the properties, etc. (Mori, K.)

  16. Does IFRIC 15 Matter? The Decision Usefulness of Accelerated Revenue and Earnings Recognition

    OpenAIRE

    Lau Chee Kwong

    2013-01-01

    The newly issued IFRIC 15 Agreements for the Construction of Real Estate are likely to cause Malaysian property developers to change their revenue recognition policy from a stage-of-completion basis (accelerated) to a completion basis (conservative). In the US, consistent with the approach taken by the Financial Accounting standards Board (FASB), Altomuro, Beatty and Weber (2005) found that reported earnings based on accelerated revenue recognition are value relevant. The subsequent eliminati...

  17. Financial subsidies to the Australian fossil fuel industry

    International Nuclear Information System (INIS)

    Riedy, Chris; Diesendorf, Mark

    2003-01-01

    A common claim during international greenhouse gas reduction negotiations has been that domestic emissions cuts will harm national economies. This argument fails to consider the distorting effect of existing financial subsidies and associated incentives to fossil fuel production and consumption provided by governments in most developed countries. These subsidies support a fossil fuel energy sector that is the major contributor to global greenhouse gas emissions and conflict with attempts to expand the role of sustainable energy technologies. Reform of these types of subsidies has the potential to provide substantial gains in economic efficiency as well as reductions in carbon dioxide emissions--a 'no regrets' outcome for the economy and the environment. This paper examines financial subsidies to fossil fuel production and consumption in Australia and estimates the magnitude of the subsidies. Subsidies and associated incentives to fossil fuel production and consumption in Australia are similar to those in the United States and the other countries that have pushed for increased 'flexibility' during international negotiations

  18. Cross subsidy removal in electricity pricing in India

    International Nuclear Information System (INIS)

    Bhattacharyya, Ranajoy; Ganguly, Amrita

    2017-01-01

    In India electricity price for agriculture is cross subsidized by the industries. The Indian government has started a process through which the extent of cross subsidization is gradually being reduced. The idea is to replace the cross subsidization by 2030 and introduce a rate structure that will increase with the amount of electricity usage. This paper uses the Computable General Equilibrium framework to evaluate the ex-ante impact of these policy changes on the Indian economy. The paper finds that removal of cross subsidies will increase inflation particularly food inflation resulting in a decline in household incomes more so in rural areas. Replacing cross subsidies with a progressive rate structure will compensate for only a small part of the negative effects of the removal of cross subsidies. Four other policy options are also investigated targeting household incomes, food inflation and general inflation. Most of these options do not work as the required increase in budget deficit is unlikely to be bearable to the government. The only feasible option appears to be a direct price subsidy to agricultural sector: in this case food prices are held down, inflation is moderate and effect on household incomes is minimal. - Highlights: • Removal of cross subsidies in electricity sector will increase inflation in India. • Different policy options are investigated targeting household incomes, food inflation and general inflation. • Feasible option appears to be a direct price subsidy to agricultural sector.

  19. Nigeria’s Petroleum Subsidy: In Whose Interest is it?

    Directory of Open Access Journals (Sweden)

    Emmanuel Olusegun Stober

    2016-03-01

    Full Text Available Subsidy has been defined as any government intervention, in cash or kind, to private sector producers or consumers for which the government receives no equivalent compensation in return. Fuel subsidy has been a growing liability to Nigeria’s budgets, in a systematic fashion for almost four decades, hence creating vested interest. The exponential growth of cost of fuel subsidy is due to the rising cost of crude oil in the international market, exchange rate volatility and the population growth of Nigeria which resulted in increased petroleum consumption; the combination of these three variables therefore made the cost of the fuel subsidy unsustainable. Understanding the current fuel subsidies magnitude is critical for advancing reform because it underscores the potential socio-economic benefits to be realized. In addition to the burden that fuel subsidy is placing on the national budget, keeping petroleum below the market value has discouraged additional investment in Nigeria’s oil sector, because the visibility of recovering the investment under the artificially low price structure is uncertain.

  20. Regulation for delivery of subsidies for public relations and safety

    International Nuclear Information System (INIS)

    1981-01-01

    This rule is established under the provisions of the law for the proper enforcement of subsidy budgets and the ordinance for the execution of this law, and to practice these provisions. It is applied to subsidies for the expenses of popularizing the knowledge of atomic power generation to inhabitants in the surrounding areas of atomic power generating facilities, investigation on the security of inhabitants in these areas, communication and coordination concerning the safety of such facilities during and after their installation and other expenses of establishing the facilities for public relations to inhabitants in the surrounding areas of these facilities. Basic terms are defined, such as atomic power generating facility, facility related to atomic power generation, and place of business. Subsidies are delivered to prefectures, cities, towns and villages where atomic power generating facilities are or are expected to be set up, prefectures including cities, towns and villages adjacent to those where such facilities are or are expected to be established, and prefectures which include the surrounding areas of those facilities. The limits of subsidies are stipulated in the lists attached. The terms of delivery vary according to the kinds of atomic power generating facilities and related facilities. Prefectures or cities, towns and villages which intend to apply for the delivery of subsidies shall file specified applications attached with the explanation of subsidy business outlines to the director of the ministry or agency concerned. Decision and conditions of delivery, reports on the situations and results of business and other concerned matters are defined, respectively. (Okada, K.)

  1. Advancing research on animal-transported subsidies by integrating animal movement and ecosystem modelling.

    Science.gov (United States)

    Earl, Julia E; Zollner, Patrick A

    2017-09-01

    Connections between ecosystems via animals (active subsidies) support ecosystem services and contribute to numerous ecological effects. Thus, the ability to predict the spatial distribution of active subsidies would be useful for ecology and conservation. Previous work modelling active subsidies focused on implicit space or static distributions, which treat passive and active subsidies similarly. Active subsidies are fundamentally different from passive subsidies, because animals can respond to the process of subsidy deposition and ecosystem changes caused by subsidy deposition. We propose addressing this disparity by integrating animal movement and ecosystem ecology to advance active subsidy investigations, make more accurate predictions of subsidy spatial distributions, and enable a mechanistic understanding of subsidy spatial distributions. We review selected quantitative techniques that could be used to accomplish integration and lead to novel insights. The ultimate objective for these types of studies is predictions of subsidy spatial distributions from characteristics of the subsidy and the movement strategy employed by animals that transport subsidies. These advances will be critical in informing the management of ecosystem services, species conservation and ecosystem degradation related to active subsidies. © 2017 The Authors. Journal of Animal Ecology © 2017 British Ecological Society.

  2. Does Renewable Energy Still Need Subsidy

    Directory of Open Access Journals (Sweden)

    Dr. Eng. Mohamed Mostafa El Khayat

    2017-12-01

    Full Text Available For many decades, it has been stated that renewable energy, RE, needs subsidy, otherwise it will not be able to compete or sustain. For a certain level, this statement was valid. In this period, the investment costs for both wind and photovoltaic, PV, were high. In other words, production costs of both of them reached around 7.0 and 13.0 Cent US$ per kWh. On the other hand, oil and natural gas, NG, prices were low; i.e. less than US$ 30.0 per oil barrel and around US$ 4.0 per million British thermal unit, MMBTU, of NG. Also, policies of promoting RE were limited; almost there are two main policies, Feed-in-Tariff, FiT, in limited developed countries and international tenders. As a result, investment in RE was usually led by developed countries and minor share from the developing countries. This was the scene of RE before around 10 years. Nowadays, the scene of RE totally differs. Starting from the policies side, through auctions in both solar and wind energies, new records of prices have been reached. In numbers, in the field of wind energy Morocco and Egypt already signed contracts with prices lower than 4.0 US$ Cents/kWh. For PV, there is a dramatic devaluation in the prices. Now we are speaking for less than 0.7 million US$ per MW for turnkey projects. As a result, during the last couple of years, the global RE market witnessed a bundle of an outstanding prices, El-Sewihan Project at Abu Dhabi, 2.42 US$ Cent/kWh. Mexico and Dubai projects, 3.6 and 3.0 US$ Cent/kWh. Few days ago, Dubai Electricity and Water Authority, DEWA, received $9.45 cents per kilowatt-hour for its 200MW concentrated solar power (CSP plant. All these figures, and others, gave us important messages; 1 Despite low prices of oil and NG, RE is able to compete and offer outstanding prices, 2 Wind and PV technologies do not need any kind of subsidy, rather than they need a real free market to compete, 3 CSP is a low hanging fruit and it will witness a frog-leap during the

  3. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

  4. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

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

  5. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    Federal College of Wildlife Management, New Bussa, Forestry Research ... Key words: Kainji Lake National Park, Ecotourism, Tourist flow, Revenue generation ... well as any cultural features found therein (Boo, ..... Modern technologies. 2. 1.5.

  6. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

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

  7. Public Investment, Revenue Shocks, and Borrowing Restrictions

    OpenAIRE

    Büttner, Thiess; Wildasin, David E.

    2010-01-01

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

  8. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

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

  9. The changing imperative for revenue assurance

    International Nuclear Information System (INIS)

    Dalbec, L.; Downey, F.

    1994-01-01

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

  10. Reducing the Deficit: Spending and Revenue Options

    Science.gov (United States)

    2011-03-01

    Airports 109Option 22 Increase Fees for Aviation Security 110Option 23 Eliminate Intercity Rail Subsidies 111Option 24 Eliminate the Transit Starts...productivity. Charging users—such as drivers on highways, air travelers , users of waterways, and so forth—for services they receive from federal...can travel at high speed through the water from a ship to land. The Marine Corps regards the EFV as essential for the conduct of amphibi- ous warfare

  11. Mind the Gap: Dealing with Resource Revenue in Three Provinces

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2015-04-01

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

  12. Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

    Directory of Open Access Journals (Sweden)

    Amr M. Khamis

    2016-10-01

    Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

  13. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

    POWEO, an electricity and gas alternative operator in France, presents in this document its key business indicators for the third quarter of 2007. POWEO recorded another strong increase in revenue in the third quarter of 2007, up 63% year-on-year to euro 77.0 million. As a result, revenue year-to-date increased to euro 233.2 million, up 40% compared with the first 9 months of 2006. Active customer sites reached 87,815 at September 30, 2007, up from 86,200 at June 30, 2007. As of September 30, 2007, this number breaks down into 80,257 electricity sites, of which 78,921 for professional customers and 1,336 for residential customers, and 7,558 gas sites, of which 7,313 for professional customers and 245 for residential customers. Since October 1, 2007, 3,224 new residential customer sites have confirmed their subscription to one of POWEO's gas or electricity offers, which means that as at December 1, 2007, more than 4,500 customers will have changed suppliers since the liberalization of the residential market on July 1 of this year. Contracts signed before the summer with several large accounts in the private and public sectors started to generate revenue in the third quarter. Over 130 GWh of electricity was supplied under these contracts. In application of POWEO's tariff pegging clause, the rise in regulated tariffs decided in August by the French authorities was passed on to the company's customers. This led to a very moderate increase in their energy bills of around 1% on average. The upturn in forward electricity prices seen since September resulted in a euro 1.4 million marked-to-market adjustment to the value of the forward contracts and options held in the Energy Management portfolio. On the other hand, the settlement of certain contracts before the price upturn resulted in realised losses of euro 2.3 million. The rise in market prices has accelerated since the end of the third quarter in the wake of the increase in prices for coal and gas. Were prices to hold

  14. Financial sustainability in municipal solid waste management--costs and revenues in Bahir Dar, Ethiopia.

    Science.gov (United States)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-02-01

    chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented. Copyright © 2013 The Authors. Published by Elsevier Ltd.. All rights reserved.

  15. Energy subsidies: lessons learned in assessing their impact and designing policy reforms

    International Nuclear Information System (INIS)

    Moltke, A. von; McKee, C.; Morgan, T.

    2004-02-01

    This book, which is based on the work carried out by the International Energy Agency and UNEP, explores the potential impacts of energy subsidies and provides guidelines for policy makers on how to implement reform of energy subsides. The background on energy subsidies is traced and an analytical framework is presented covering defining and measuring energy subsidies, the size of the subsidies, and analysis of the impact of subsidies and their reform. Energy subsidies in OECD countries, Czech and Slovak Republics, Russia, India, Indonesia, Korea, Iran and Senegal are examined along with the impact of removing energy subsidies in Chile, the findings of country case studies, and the design and implementation of energy subsidies reforms. Methodological approaches to analysing the economic, environmental and social effects of energy subsidy reform are considered in the Annex

  16. The regulations for delivery of subsidies to radiation monitoring

    International Nuclear Information System (INIS)

    1979-01-01

    The regulations are defined under the law concerning subsidies and the provisions of the order for execution of the law. Basic terms are explained, such as: nuclear power generating facilities; arrangement business of radiation monitoring facilities; pre-research business of radiation monitoring; radiation monitoring business; place of enterprise; and expected time of beginning of the use. The Director General of Science and Technology Agency delivers subsidies to those prefectures where nuclear power generating facilities are or are expected to be established, or their neighboring prefectures. Subsidies are paid for each place of enterprise to support all or a part of expenses necessary for arrangement, pre-research or radiation monitoring business. Limits of subsidies for a place of enterprise in a prefecture are 155.6 million yen for a term for arrangement business, 16 million yen for each fiscal year for pre-research and 16 million yen for each fiscal year for radiation monitoring. An application for subsidies shall be filed by a prefecture to the Director General with the business program and gists of nuclear power generating facilities according to the forms attached. Receiving the application, the Director General shall examine it and notify without delay to the applicant the decision of delivery and its conditions in writing, when such settlement is made. Terms and conditions of delivery and reports, etc. are prescribed respectively. (Okada, K.)

  17. Is rooftop solar PV at socket parity without subsidies?

    International Nuclear Information System (INIS)

    Hagerman, Shelly; Jaramillo, Paulina; Morgan, M. Granger

    2016-01-01

    Installations of rooftop solar photovoltaic (PV) technology in the United States have increased dramatically in recent years, in large part because of state and federal subsidies. In the future, such subsidies may be reduced or eliminated. From the homeowner's perspective, solar PV is competitive when it can produce electricity at a cost equivalent to the retail electricity rate, a condition sometimes referred to as “socket parity”. In assessing the economic viability of residential solar PV, most existing literature considers only a few locations and fails to consider the differences in PV system cost and electricity prices that exist across the U.S. We combined insolation data from more than 1000 locations, installation costs by region, and county-level utility rates to provide a more complete economic assessment of rooftop solar PV across the U.S. We calculated the break-even electricity prices and evaluated the reductions in installed costs needed to reach socket parity. Among the scenarios considered, we estimate that only Hawaii has achieved socket parity without the use of subsidies. With subsidies, six states reach socket parity, yet widespread parity is still not achieved. We find that high installation costs and financing rates are two of the largest barriers to socket parity. - Highlights: • We evaluate the economic viability of residential rooftop solar PV across the U.S. • Widespread socket parity has not been achieved in the U.S. without subsidies. • Net metering may be critical for the economic viability of rooftop solar PV.

  18. '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.

  19. The economic efficiency impacts of alternatives for revenue reconciliation

    International Nuclear Information System (INIS)

    Kim, B.H.; Baughman, M.L.

    1997-01-01

    About a dozen electric utilities in the US offer rates that possess real-time characteristics. In these implementations the real-time prices are updated at half-hourly intervals and in no case are the prices spatially differentiated. The implemented rates are based upon marginal generating costs with markups to account for system transmission and distribution costs or other revenue reconciliation needs. This paper analyzes how great is the impact of alternative price markup methods on measures of social welfare and the time pattern of real-time prices. A case study and sensitivity results are also presented

  20. 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

  1. Make the Alberta Carbon Levy Revenue Neutral

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2016-04-01

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

  2. Subsidies and sustainable development. Concepts, methodology and state of the art in literature; Subsidies en duurzame ontwikkeling. Concepten, methodologie en stand van zaken van de literatuur

    Energy Technology Data Exchange (ETDEWEB)

    Bachus, K. [Onderzoeksinstituut voor Arbeid en Samenleving HIVA, KU Leuven, Leuven (Belgium)

    2012-04-15

    This paper is the 1st research paper as part of the Centre for Sustainable Development project on the theme 'subsidies and sustainable development'. It gives a conceptual and methodological framework on the relation between subsidies and sustainable development. In the 2nd paper attention is given to an application of the methodology to map subsidies for two Flemish subsidies: (1) the Flemish Renovation Incentive and Surcharge Rights in the Flemish agricultural sector [Dutch] Dit paper is het 1e onderzoekspaper in het kader van het Steunpunt Duurzame Ontwikkeling over het thema 'subsidies en duurzame ontwikkeling'. Het geeft een conceptueel en methodologisch kader over het verband tussen subsidies en duurzame ontwikkeling. In het 1e paper werden de concepten en de methoden besproken. De methode werd toegepast op twee Vlaamse subsidies, namelijk de Vlaamse Renovatiepremie en de Toeslagrechten in de Vlaamse landbouw.

  3. Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2009-01-01

    Full Text Available The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new general standard for revenue recognition and the new approach to the revenue recognition development.In this paper, the current approaches to revenue recognition under both systems are compared. The most significant difference is the general approach to revenue recognition. There is the Conceptual Framework where revenue is defined, two standards on revenue recognition and interpretations concerning revenue recognition and measurement in the IAS/IFRS. On the other hand, there are many standards and guidance concerning revenue in the US GAAP. Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6. There is not any general standard for revenue recognition under the US GAAP. The most significant differences in revenue recognition concern the long-term contracts and deferred payments. Despite this difference, there are many similarities between both systems.Based on the results of the comparative analysis which was done in the paper, a new approach for re­ve­nue recognition based on principles for the new general standard for revenue recognition common for both systems is being developed.

  4. The regulations for delivery of subsidies to radiation monitoring

    International Nuclear Information System (INIS)

    1980-01-01

    This rule is established under the provisions of the law for the proper execution of budgets of subsidies and the enforcement ordinance for this law, and to carry out these provisions. This rule is applied to the grant of subsidies for the expenses of installing and operating radiation monitoring equipment in the surrounding areas of atomic power generating facilities. Basic terms are defined, such as atomic power generating facilities, redevelopment works for radiation monitoring facilities, preliminary survey works for radiation monitoring, radiation monitoring works, place of business and expected date of beginning operation, etc. The Director General of the Science and Technology Agency delivers subsidies to appropriate for all or a part of expenses required for the redevelopment works for radiation monitoring facilities, preliminary survey works for radiation monitoring and radiation monitoring works. Subsidies are given to those prefectures, where atomic power generating facilities are established or expected to be established, or the prefectures in their neighborhood, and to each place of business as a unit. The term of grant is stipulated for each of these places of business. The amount of subsidies for one place of business ranges from 224.4 million yen for the whole period to 20 million yen for each fiscal year according to the kinds of business. Prefectures which intend to request the grant of subsidies shall file to the Director General specified application attaching operation plans and the general explanation of atomic power generating facilities. The decision and the conditions of delivery, the reports on operation and business results, etc. are defined, respectively. (Okada, K.)

  5. Fossil fuel subsidy reform: lessons from the Indonesian case

    International Nuclear Information System (INIS)

    Savatic, Filip

    2016-10-01

    Global assessments of consumption and the Indonesian case show the relevance of non-household consumers of subsidized energy products. As shown in this study, understanding in more nuance how reforms affect them has the potential to improve the reforms that will be developed by policy-makers worldwide. Further study can reinforce the many benefits of successful reform for the countries and societies slowly turning away from these policies of the past. Estimates regarding the amount of public funds utilized to subsidize the production or consumption of fossil fuels are staggering. For 2011, they range from $83 billion in OECD member states, to nearly $4.1 trillion worldwide if environmental externalities are considered. Numerous studies have demonstrated that subsidies repress economic growth, undermine energy sector investment, increase public debt, benefit wealthy citizens over the poor, instigate a rise in illicit activities, and engender greater global and local pollution. The negative effects of fossil fuel subsidies have led numerous governments to reform their energy policies. There has also been a growing international consensus in favor of reform. While the components of successful reform programs have been identified through past case studies, the nature of reforms adopted by several governments that target non-households have not been systematically examined. Since the late 1990s, the Indonesian government has implemented numerous reforms of its fossil fuel subsidies, including measures targeting household as well as non-household energy consumption. In doing so, it has incurred significant fiscal savings. However, an innovative budgetary analysis reveals that households receive a minority, and a declining share, of fossil fuel subsidy funds. This is the case despite the fact that subsidies were implemented to ensure poor households have access to cheap energy. These findings demonstrate the need to consider non-household sectors in the design of fossil

  6. Defense Business Operations Fund Adjustments at the Defense Finance and Accounting Service Denver Center

    National Research Council Canada - National Science Library

    1998-01-01

    ...) financial statements. The overall revenue accounts audit objective was to determine whether revenues reported on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with the "other...

  7. Taxing Stock Options: Efficiency, Fairness and Revenue Implications

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

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

  8. Do Targeted Hiring Subsidies and Profiling Techniques Reduce Unemployment?

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    2008-01-01

    To reduce equilibrium unemployment targeted hiring subsidies and profiling techniques for long-term unemployed are often recommended. To analyze the effects of these two instruments, our model combines two search methods: the public employment service and random search, jobseekers choose between...... an active and a passive search strategy, while labour market policy has two options available. First, only the long-term unemployed placed by the public employment service are subsidized. Second, the subsidy is paid for each match with a long-term unemployed irrespective of the search method used. We show...

  9. Cross-subsidy in electricity tariffs: evidence from India

    International Nuclear Information System (INIS)

    Chattopadhyay, P.

    2004-01-01

    The recent reforms in India have been equated to the reduction of cross-subsidization in electricity tariffs. Examining the usefulness of cross subsidies in electricity tariffs in India, I have argued that they are prone to considerable inefficiencies and should be discontinued. I have also formally examined the viability of above-cost tariffs in the industrial sector to allow subsidized domestic and agricultural consumption. Finally, I have used data from a distribution company in the state of Uttar Pradesh, India to estimate industrial demand for electricity and have found that the policy of cross-subsidy may have indeed gone overboard in India. (author)

  10. The Effect of Subsidies on the Offer of Sea Transport

    Directory of Open Access Journals (Sweden)

    Drago Pupavac

    2017-01-01

    Full Text Available The main goal of this academic discussion is to study the effect of subsidies on the offer of sea transport. Research results are based on the method of microeconomic analysis. The knowledge obtained through this academic discussion may prove to be of assistance to managers in the area of sea transport in deliberating on more efficient and market-oriented business models. The results of this work reveal that subsidies in sea transport make sense if they contribute to the improvement of the quality of transport or are of help to those for whom they are intended.

  11. Do Targeted Hiring Subsidies and Profiling Techniques Reduce Unemployment?

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    To reduce equilibrium unemployment targeted hiring subsidies and profilin techniques for long-term unemployed are often recommended. To analyze the effects of these two instruments, our model combines two search methods: the public employment serviceand random search, jobseekers choose between...... an active and a passive search strategy, while labour market policy has two options available. First, only the long-term unemployed placed by the public employment service are subsidized. Second, the subsidy is paid for each match with a long-term unemployed irrespective of the search method used. We show...

  12. In-Kind Export Subsidies for Processed and Bulk Goods

    OpenAIRE

    Philip L. Paarlberg

    1996-01-01

    This research analyzes the interaction between a bulk commodity and a processed good under in-kind export subsidies. An in-kind export subsidy lowers the export price of the good on which it is paid. The other price changes are ambiguous. A numerical model for U.S. wheat and flour illustrates these conditions. Given the parameters of the model, an in-kind payment using wheat lowers flour prices and the export price of wheat. The U.S. domestic wheat price rises. When flour is used for the paym...

  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...

  14. A NOTE ON THE RELATIONSHIP BETWEEN CORRUPTION AND GOVERNMENT REVENUE

    OpenAIRE

    Jinyoung Hwang

    2002-01-01

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

  15. A quantile approach to assess the effectiveness of the subsidy policy for energy-efficient home appliances: Evidence from Rizhao, China

    International Nuclear Information System (INIS)

    Yao, Xi-Long; Liu, Yang; Yan, Xiao

    2014-01-01

    A one-year subsidy program for energy-efficient home appliances has been implemented in China. We construct a dataset consisting of participant and non-participant households in both urban and rural areas of Rizhao city. By applying a quantile regression and counterfactual analysis, this study disentangles the impact of this subsidy program and inherent household attributes on per capita residential electricity consumption. First, contrary to the mean regression, the elasticity of electricity consumption to household's income, age, education and energy-saving awareness, varies markedly across the electricity consumption distribution and shows discrepancy between urban and rural areas. Second, while inherent household attributes are identified as a primary determinant to the changes in residential electricity consumption, the effect induced by the subsidy incentive is more significant at the middle of the electricity consumption distribution than at the tails. Third, there are significant rebound effects that lead to overall increase in household electricity consumption. Our results suggest that the disparity between urban and rural regions and targeted consumer behavior changes should be taken into account to ensure the effectiveness of a future energy-efficient subsidy program. - Highlights: • The effect of the subsidy policy on electricity consumption is assessed with a quantile regression. • Policy induced effect is more significant at the middle of the distribution than at the tails. • The rebound effects lead to overall increase in electricity consumption. • The impact of households attributes varies markedly across electricity consumption distribution

  16. Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

    Energy Technology Data Exchange (ETDEWEB)

    Lohri, Christian Riuji, E-mail: christian.lohri@eawag.ch; Camenzind, Ephraim Joseph, E-mail: ephraimcamenzind@hotmail.com; Zurbrügg, Christian, E-mail: christian.zurbruegg@eawag.ch

    2014-02-15

    financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented.

  17. Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

    International Nuclear Information System (INIS)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-01-01

    financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented

  18. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  19. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

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

  20. 77 FR 35475 - Internal Revenue Service

    Science.gov (United States)

    2012-06-13

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

  1. 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...

  2. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ... 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally...

  3. 78 FR 25359 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form... number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and...

  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. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

    ...-37 describes documentation and information a taxpayer that uses the fair market value method of... elections to use the fair market value method. Current Actions: There are no changes being made to the... Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value...

  6. Alberta books big revenues in 1996

    International Nuclear Information System (INIS)

    Curran, R.

    1996-01-01

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

  7. 78 FR 69938 - Internal Revenue Service

    Science.gov (United States)

    2013-11-21

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

  8. 75 FR 29818 - Internal Revenue Service

    Science.gov (United States)

    2010-05-27

    ... Voluntary Closing Agreement Program for Tax-Exempt, Tax Credit and Direct Pay Bonds Exempt Organizations... Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Advisory Committee on Tax Exempt and Government Entities (ACT) will...

  9. The effectiveness of selected housing subsidies in the Czech Republic

    Czech Academy of Sciences Publication Activity Database

    Lux, Martin; Sunega, Petr; Boelhouwer, P.

    2009-01-01

    Roč. 24, č. 3 (2009), s. 249-269 ISSN 1566-4910 R&D Projects: GA ČR GA403/09/1915 Institutional research plan: CEZ:AV0Z70280505 Keywords : Housing policy * Welfare economics * Subsidy effectiveness Subject RIV: AH - Economics http://www.springerlink.com/content/y8km555k622v8vu0/

  10. Study supporting the phasing out of environmentally harmful subsidies

    Energy Technology Data Exchange (ETDEWEB)

    Withana, S.; Ten Brink, P.; Franckx, L.; Hirschnitz-Garbers, M.; Mayeres, I.; Oosterhuis, F.; Porsch, L.

    2012-10-15

    The need to reform ineffective or harmful public subsidies has long been recognised and has been a contentious point of discussion for several years. The EU has a long-standing commitment to removing or phasing out environmentally harmful subsidies (EHS). Most recently, the need to phase out EHS is reiterated in the 'Roadmap for a resource efficient Europe' which includes a milestone that 'by 2020 EHS will be phased out, with due regard to the impact on people in need'. Despite several commitments, progress has been slow and subsidies remain an issue in most EU countries. This study focuses specifically on EHS at the level of EU Member States; it identifies key types of EHS and examines cases of existing EHS across a range of environmental sectors and issues, including subsidies from non-action. The study also analyses examples of good practices in the reform of EHS in EU Member States and the lessons that can be learnt from these cases. Finally, based on this analysis, it develops practical recommendations on phasing out and reforming EHS to support the objectives of the Europe 2020 Strategy and the resource efficiency agenda. The study was carried out between January and October 2012 and is based on an analysis of literature and consultation with experts and policy makers. The sectoral cases studied are listed and discussed in the annexes report: agriculture, climate and energy, fisheries, food, forestry, materials, transport, waste, and water.

  11. 42 CFR 423.800 - Administration of subsidy program.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Administration of subsidy program. 423.800 Section 423.800 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM VOLUNTARY MEDICARE PRESCRIPTION DRUG BENEFIT Premiums and Cost...

  12. The run for solar water heater subsidies in the Netherlands

    International Nuclear Information System (INIS)

    Gerards, J.

    1998-01-01

    Subsidies for the use of solar boilers in the Netherlands are very popular, both from local funds and national funds. A third tender for large-scale solar boiler projects in existing houses has been issued. A brief overview is given of local activities in some Dutch municipalities to stimulate the use of solar boilers

  13. 46 CFR 252.40 - Payment of subsidy.

    Science.gov (United States)

    2010-10-01

    ... Payment and Billing Procedures § 252.40 Payment of subsidy. (a) Submission of voucher. At the close of each calendar month, the subsidized operator may submit a voucher, and include for payment in such... submit an initial voucher and include for payment in such voucher a percentage of the ODS payable for the...

  14. Evolving An Effective Trade Policy Against Agricultural Subsidies Of ...

    African Journals Online (AJOL)

    The response of developing countries to this trend has been a weak and uncoordinated trade policy. They have been unable to effectively curtail the onslaught of dumping. This paper is an analysis of Nigeria's trade policy in tackling the issue of agricultural subsidies. This took the form of an in-depth assessment of the ...

  15. Planktonic Subsidies to Surf-Zone and Intertidal Communities

    Science.gov (United States)

    Morgan, Steven G.; Shanks, Alan L.; MacMahan, Jamie H.; Reniers, Ad J. H. M.; Feddersen, Falk

    2018-01-01

    Plankton are transported onshore, providing subsidies of food and new recruits to surf-zone and intertidal communities. The transport of plankton to the surf zone is influenced by wind, wave, and tidal forcing, and whether they enter the surf zone depends on alongshore variation in surf-zone hydrodynamics caused by the interaction of breaking waves with coastal morphology. Areas with gently sloping shores and wide surf zones typically have orders-of-magnitude-higher concentrations of plankton in the surf zone and dense larval settlement in intertidal communities because of the presence of bathymetric rip currents, which are absent in areas with steep shores and narrow surf zones. These striking differences in subsidies have profound consequences; areas with greater subsidies support more productive surf-zone communities and possibly more productive rocky intertidal communities. Recognition of the importance of spatial subsidies for rocky community dynamics has recently advanced ecological theory, and incorporating surf-zone hydrodynamics would be an especially fruitful line of investigation.

  16. Food Access, Food Subsidy, and Residue-Based Bioenergy ...

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

    Food Access, Food Subsidy, and Residue-Based Bioenergy Production in ... The goal is to show how the Indian government can improve access to food ... IDRC has signed a Memorandum of Understanding (MoU) with the Government of ...

  17. Labour subsidies for the cultural sector: extent and impacts

    DEFF Research Database (Denmark)

    Hjalager, Anne-Mette

    1997-01-01

    The job training schemes have been and still are important for the supply of labour to cultural institutions in Denmark. Particularly the young and experimental cultural manifestations are depending on labour market subsidies for their development and survival. The article discusses the clashes...

  18. Child care subsidies with endogenous education and fertility

    NARCIS (Netherlands)

    Reijnders, Laurie S.M.

    2014-01-01

    What are the effects of child care subsidies on education, fertility and the sectoral allocation of the labour force? In a general equilibrium setting the availability of affordable professional child care will have an impact on the relative supplies of educated and uneducated workers and the

  19. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

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

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

    Science.gov (United States)

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

    2016-02-01

    all surgical departments was 2.2 (range 1.9-3.6). A calculation of this factor at the DRG level can give economically relevant information about the case-related personnel deployment.This analysis shows for the first time the DRG-conform calculation of revenues per OR minute. There is a strong dependency on the considered cost type and the performing surgical field. Repetitive analyses are necessary due to the lack of reference values and are a suitable tool to monitor the revenue development after measures for process optimization. Comparative analyses within different surgical fields on this data base should be avoided. The demonstrated method can be used as a guideline for other hospitals to calculate the DRG revenues within the OR. This enables pursuing cost-effectiveness analysis by comparing these revenues with cost data from the cost unit accounting at a DRG or case level.

  1. California School Accounting Manual, 1988 Edition.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  2. Subsidy regulation in WTO Law : Some implications for fossil fuels and renewable energy

    NARCIS (Netherlands)

    Marhold, Anna

    2016-01-01

    This contribution discusses WTO subsidies disciplines in the context of the energy sector. After laying out the relevant disciplines, it will discuss the paradox of WTO law with respect to subsidies towards fossil fuels vis-à-vis those towards renewable energy. It is clear that subsidies on clean

  3. Subsidies in WTO Law and Energy Regulation : Some Implications for Fossil Fuels and Renewable Energy

    NARCIS (Netherlands)

    Marhold, Anna

    2018-01-01

    This contribution discusses WTO subsidies disciplines in the context of the energy sector. After laying out the relevant disciplines, it will discuss the paradox of WTO law with respect to subsidies towards fossil fuels vis-à-vis those towards renewable energy. It is clear that subsidies on clean

  4. How to Design a Targeted Agricultural Subsidy System: Efficiency or Equity?

    DEFF Research Database (Denmark)

    Cong, Ronggang; Brady, Mark

    2012-01-01

    for environmental protection, social cohesion, etc. Based on a simplified economic model, we prove that there is “reverse redistribution” in the current tax-subsidy system, which cannot be avoided. To find a possible way to distribute subsidies more efficiently and equitably, several alternative subsidy systems...... (the pure loan, the harvest tax and the income contingent loan) are presented and examined....

  5. EFFECTS OF AN EXPORT SUBSIDY ON THE U.S. COTTON INDUSTRY

    OpenAIRE

    Duffy, Patricia A.; Wohlgenant, Michael K.

    1991-01-01

    In this study, the effects of an export subsidy for cotton are analyzed using a linear elasticity model. The study explicitly addresses the interaction of current domestic policies with the proposed export subsidy. An export subsidy may be a successful method of reducing the government costs of the cotton program.

  6. 20 CFR 418.3230 - When will we use your subsidy inquiry as your filing date?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we use your subsidy inquiry as your filing date? 418.3230 Section 418.3230 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE... oral or written inquiry about the subsidy, or partially complete an Internet subsidy application on our...

  7. Determining the Environmental Effects of Indirect Subsidies: Integrated Method and Application to the Netherlands

    NARCIS (Netherlands)

    van Beers, C.; van den Bergh, J.C.J.M.; de Moor, A.; Oosterhuis, F.H.

    2007-01-01

    The term 'environmentally damaging subsidies' covers all sorts of direct and indirect subsidies with negative consequences for the environment. This article presents a method to determine the environmental impact of these subsidies. It combines a microeconomic framework with an environmental impact

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

    International Nuclear Information System (INIS)

    2007-01-01

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

  9. Subsidies and sustainable development. Case studies in the Flemish agricultural and housing policies; Subsidies en duurzame ontwikkeling. Casestudies in het Vlaamse landbouw- en woonbeleid

    Energy Technology Data Exchange (ETDEWEB)

    Bachus, K. [Onderzoeksinstituut voor Arbeid en Samenleving HIVA, KU Leuven, Leuven (Belgium)

    2012-04-15

    This paper is the 2nd research paper as part of the Centre for Sustainable Development project on the theme 'subsidies and sustainable development'. Attention is given to an application of the methodology to map subsidies. In the 1st paper the concept and method are discussed. The method was used for two Flemish subsidies: (1) the Flemish Renovation Incentive and Surcharge Rights in the Flemish agricultural sector [Dutch] Dit paper is het 2e onderzoekspaper in het kader van het Steunpunt Duurzame Ontwikkeling over het thema 'subsidies en duurzame ontwikkeling'. Aandacht wordt besteed aan een toepassing van de methodologie om subsidies in kaart te brengen. In het 1e paper werden de concepten en de methoden besproken. De methode werd toegepast op twee Vlaamse subsidies, namelijk de Vlaamse Renovatiepremie en de Toeslagrechten in de Vlaamse landbouw.

  10. 19 CFR 351.525 - Calculation of ad valorem subsidy rate and attribution of subsidy to a product.

    Science.gov (United States)

    2010-04-01

    ... by dividing the amount of the benefit allocated to the period of investigation or review by the sales... under paragraph (b) of this section. Normally, the Secretary will determine the sales value of a product... product. (i) In general. If a subsidy is tied to the production or sale of a particular product, the...

  11. 14 CFR Sec. 2-3 - Distribution of revenues and expenses within entities.

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-3 Distribution of revenues and expenses within.... (c) Expense items contributing to more than one function shall be charged to the general overhead functions to which applicable except that where only incidental contribution is made to more than a single...

  12. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Science.gov (United States)

    2010-01-01

    ... for premium services and other similar charges. Revenue from airline employees, officers and directors... use of an aircraft at either published tariff or other contractual rates and the remuneration paid by... for flight facilities furnished or operated by the accounting air carrier where the remuneration paid...

  13. A revisit of fossil-fuel subsidies in China: Challenges and opportunities for energy price reform

    International Nuclear Information System (INIS)

    Lin, Boqiang; Ouyang, Xiaoling

    2014-01-01

    Highlights: • We measure fossil-fuel subsidies and effects of subsidy removal in a systematic fashion during 2006–2010. • Fossil-fuel subsidies scale of China was CNY 881.94 billion in 2010, equivalent to 2.59% of GDP. • Impacts of removing subsidies on macroeconomic variables are examined by the CGE model. • Future policy should focus on designing transparent, targeted and efficient energy subsidies. - Abstract: Fossil-fuel subsidies contribute to the extensive growth of energy demand and the related carbon dioxide emissions in China. However, the process of energy price reform is slow, even though China faces increasing problems of energy scarcity and environmental deterioration. This paper focuses on analyzing fossil fuel subsidies in China by estimating subsidies scale and the implications for future reform. We begin by measuring fossil-fuel subsidies and the effects of subsidy removal in a systematic fashion during 2006–2010 using a price-gap approach. Results indicate that the oil price reform in 2009 significantly reduced China’s fossil-fuel subsidies and modified the subsidy structure. Fossil-fuel subsidies scale in China was 881.94 billion CNY in 2010, which was lower than the amount in 2006, equivalent to 2.59% of the GDP. The macro-economic impacts of removing fossil-fuel subsidies are then evaluated by the computable general equilibrium (CGE) model. Results demonstrate that the economic growth and employment will be negatively affected as well as energy demand, carbon dioxide and sulfur dioxide emissions. Finally, policy implications are suggested: first, risks of government pricing of energy are far from negligible; second, an acceptable macroeconomic impact is a criterion for energy price reform in China; third, the future energy policy should focus on designing transparent, targeted and efficient energy subsidies

  14. Impact of government subsidies on household biogas use in rural China

    International Nuclear Information System (INIS)

    Sun, Dingqiang; Bai, Junfei; Qiu, Huanguang; Cai, Yaqing

    2014-01-01

    In this paper, we evaluate empirically the impact of biogas subsidies on household biogas energy use in rural China. Special attention was given to the problem of sample selection bias in assessing the impact of subsidies on biogas energy use because biogas subsidies often change the propensity for installing biogas digesters. Using data from a large-scale household survey, the results indicate that biogas subsidies did promote the construction of biogas digesters. The results suggest that a 10 percentage point increase in subsidy-cost ratio would lead to a 3% increase in digester installations. We also found that biogas subsidies correlated negatively with average time of digester use. A 10 percentage point increase in the subsidy-cost ratio would result in a 4.3% reduction in the average working time of digesters. These results suggest that the net effect of the current subsidy policy on rural household biogas use was near-negligible. Indeed, a 10 percentage point increase in the subsidy-cost ratio resulted in a mere 1.15% increase in biogas use. These findings indicate that biogas subsidies have possibly not been targeted effectively at households that would actually prefer to use biogas energy. - Highlights: • We evaluate empirically the impact of biogas subsidies on household biogas energy use in rural China. • Results indicate that biogas subsidies did promote the construction of biogas digesters. • We also find that biogas subsidies were correlated negatively with average time of digester use. • The results suggest that the net effect of the current subsidy policy on rural household biogas use was near-negligible. • A 10 percentage point increase in the subsidy-cost ratio leads to merely 1.15% increases in biogas use

  15. Do individuals respond to cost-sharing subsidies in their selections of marketplace health insurance plans?

    Science.gov (United States)

    DeLeire, Thomas; Chappel, Andre; Finegold, Kenneth; Gee, Emily

    2017-12-01

    The Affordable Care Act (ACA) provides assistance to low-income consumers through both premium subsidies and cost-sharing reductions (CSRs). Low-income consumers' lack of health insurance literacy or information regarding CSRs may lead them to not take-up CSR benefits for which they are eligible. We use administrative data from 2014 to 2016 on roughly 22 million health insurance plan choices of low-income individuals enrolled in ACA Marketplace coverage to assess whether they behave in a manner consistent with being aware of the availability of CSRs. We take advantage of discontinuous changes in the schedule of CSR benefits to show that consumers are highly sensitive to the value of CSRs when selecting insurance plans and that a very low percentage select dominated plans. These findings suggest that CSR subsidies are salient to consumers and that the program is well designed to account for any lack of health insurance literacy among the low-income population it serves. Copyright © 2017 Elsevier B.V. All rights reserved.

  16. Forest Carbon Sequestration Subsidy and Carbon Tax as Part of China’s Forestry Policies

    Directory of Open Access Journals (Sweden)

    Jinhua Liu

    2017-02-01

    Full Text Available Forestry is an effective strategy for climate change mitigation. However, forestry activities not only sequester carbon but also release CO2. It is therefore important to formulate carbon subsidy and carbon taxation policies on the basis of the price of carbon. In this study, a forestry-based Computable General Equilibrium (CGE model was built by using input-output data of China in 2014 to construct a Social Accounting Matrix (SAM. The model simulates different carbon price scenarios and was used to explore the effects of carbon subsidy and carbon taxation policies on the forestry economy. The main results can be summarized as follows: When the carbon price is low, the implementation of the policy increases forestry output and causes forest product prices to rise. When the carbon price is high, the carbon tax will produce an inhibitory effect, and output and prices will decline. With the constant rise of the carbon price, value addition will decrease, with flow to other industries. For the carbon sequestration policy, there is a reasonable carbon price range bound. In light of these results, relevant policies are proposed.

  17. 26 CFR 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reduction of salvage value taken into account for certain personal property. 1.167(f)-1 Section 1.167(f)-1 Internal Revenue INTERNAL REVENUE SERVICE... for Individuals and Corporations § 1.167(f)-1 Reduction of salvage value taken into account for...

  18. Revenue rules when environmental regulation agencies collude

    International Nuclear Information System (INIS)

    Gaarn Hansen, L.

    1994-01-01

    In this paper the welfare implications of earmarking of revenues from environmental taxes in analyzed using a principal-agent model in the incomplete contracting tradition of constitutional design. In the model the public has very limited knowledge of the emissions problem to be regulated. Government has full knowledge and is given a general mandate to regulate, however government may be biased toward an interested party. To curb the welfare effects of government bias the public may either earmark revenues from environmental taxes for environmental expenditures or for transfers to the polluters. We find that earmarking for transfers to the polluters (under certain conditions) can be expected to maximize welfare when government bias is strong and the direction of bias is uncertain. (au) 10 refs

  19. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  20. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

    by squaring the errors, it places a greater weight on larger deviations. The mean absolute error is an easier measure to understand , but the RMSE... macroeconomic measures like GDP as a guide because that relationship has been significantly altered over time by changes to provisions of tax law. Instead...CBO projects revenues largely by identifying the macroeconomic variables in its economic forecasts that constitute the bases on which the various

  1. Subsidies to energy in the world: their extent, their efficiency and their necessary reorientation

    International Nuclear Information System (INIS)

    Finon, D.

    2010-10-01

    This report aims at analyzing the extent of subsidies to energy in the world, at assessing theoretical and practical arguments against different forms of subsidy, and at synthesizing reflections on reforms of subsidies to energy, mainly in developing countries. In the first part, the author recalls the theoretical and practical backgrounds of subsidies to energy, indicates the different forms of support to energy production and consumption, and discusses the existing assessments in the world and in some regions while specifying subsidies to fuels in the transport sector. In a second part, he addresses theoretical and practical critics of subsidies (notably in terms of environmental and economical inefficiency), assessments of economical and environmental benefits of their withdrawal, and ways of reorienting subsidies for fossil fuels in developing countries

  2. How automation helps steer the revenue cycle process.

    Science.gov (United States)

    Colpas, Phil

    2013-06-01

    If there's one aspect of healthcare that's omnipresent - that is connected in some way to virtually every component of the medical trade - it's the revenue cycle; and vendors' solutions to manage it are as varied as the experts we queried on this topic. The revenue cycle actually touches on nearly everything related to healthcare - from the time a patient books an appointment with a healthcare facility, until the patient and insurance company provide final payments for services rendered to the healthcare provider. Over the past several decades, software programs and computers have replaced ledger books and calculators. And while the goal of revenue cycle management (RCM) remains essentially the same, healthcare reform will make this process infinitely more complex, due to reduced reimbursements and the onset of ICD-10 in October 2014. Additionally, reimbursement will be tied to quality, rather than quantity. According to an Information Week article by Ken Terry, outsourcing of billing and collections continues to grow, "because hospitals and physician groups are not very good at these non-core tasks." Think writers and math: I know a great many writers, including yours truly, who possess truly weak math skills. Granted, both skills involve opposite brain hemispheres - different parts of the brain. But what may be even more important is the fact that math is not generally an integral component of the main function of writing. A similar situation exists in healthcare facilities; just replace writing with providing care for people. A 2012 Black Book Rankings survey states 96 percent of organizations are in the process of acquiring several crucial accountable care organization (ACO) data solutions, including clinical decision support, RCM, health information exchange (HIEs), electronic health records (EHRs), e-prescribing, data center security and storage solutions, business intelligence and care coordination management. So it's clear that RCM will continue to remain a

  3. Tourism revenue as a conservation tool for threatened birds in protected areas.

    Science.gov (United States)

    Steven, Rochelle; Castley, J Guy; Buckley, Ralf

    2013-01-01

    Many bird populations worldwide are at risk of extinction, and rely heavily on protected area networks for their continued conservation. Tourism to these areas contributes to conservation by generating revenue for management. Here we quantify the contribution of tourism revenue for bird species in the IUCN Red List, using a simple accounting method. Relevant data are available for 90 (16%) of the 562 critically endangered and endangered species. Contributions of tourism to bird conservation are highest, 10-64%, in South America, Africa, and their neighbouring islands. Critically endangered bird species rely on tourism more heavily than endangered species (pmanagement budgets by promoting birdwatching tourism specifically.

  4. INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA)

    OpenAIRE

    Tridasa Novany Wijaya; Hamidah Hamidah

    2018-01-01

    To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the mileston...

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  7. Global progress and backsliding on gasoline taxes and subsidies

    Science.gov (United States)

    Ross, Michael L.; Hazlett, Chad; Mahdavi, Paasha

    2017-01-01

    To reduce greenhouse gas emissions in the coming decades, many governments will have to reform their energy policies. These policies are difficult to measure with any precision. As a result, it is unclear whether progress has been made towards important energy policy reforms, such as reducing fossil fuel subsidies. We use new data to measure net taxes and subsidies for gasoline in almost all countries at the monthly level and find evidence of both progress and backsliding. From 2003 to 2015, gasoline taxes rose in 83 states but fell in 46 states. During the same period, the global mean gasoline tax fell by 13.3% due to faster consumption growth in countries with lower taxes. Our results suggest that global progress towards fossil fuel price reform has been mixed, and that many governments are failing to exploit one of the most cost-effective policy tools for limiting greenhouse gas emissions.

  8. Apprenticeship training in Denmark : the impacts of subsidies

    DEFF Research Database (Denmark)

    Westergård-Nielsen, Niels Chr.; Rasmussen, Anders Rue

    1997-01-01

    For years, Denmark has maintained and developed its apprenticeship system which is comparable to the German system. Today, about 40% of the youth cohorts get apprenticeship training. The paper describes the basic functioning of the labour market of apprentices. It is initially shown how the wage...... and unemployment rates of skilled workers who have served an apprenticeship differ from those of non-skilled workers. In recent years there have been periods with serious mismatches between the demand for and the supply of apprenticeships. Through the 80's subsidies were introduced to overcome this shortage....... The main purpose of this paper is to investigate the possible impact of these subsidies. A unique longitudinal data set that enables us to follow 1000 work places from 1980 to 1991 is applied. This makes it possible to control for observed and unobserved work place effects. The estimates show...

  9. China’s electric vehicle subsidy scheme: Rationale and impacts

    International Nuclear Information System (INIS)

    Hao, Han; Ou, Xunmin; Du, Jiuyu; Wang, Hewu; Ouyang, Minggao

    2014-01-01

    To promote the market penetration of electric vehicles (EV), China launched the Electric Vehicle Subsidy Scheme (EVSS) in Jan 2009, followed by an update in Sep 2013, which we named phase I and phase II EVSS, respectively. In this paper, we presented the rationale of China’s two-phase EVSS and estimated their impacts on EV market penetration, with a focus on the ownership cost analysis of battery electric passenger vehicles (BEPV). Based on the ownership cost comparison of five defining BEPV models and their counterpart conventional passenger vehicle (CPV) models, we concluded that in the short term, especially before 2015, China’s EVSS is very necessary for BEPVs to be cost competitive compared with CPVs. The transition from phase I to phase II EVSS will generally reduce subsidy intensity, thus resulting in temporary rise of BEPV ownership cost. However, with the decrease of BEPV manufacturing cost, the ownership cost of BEPV is projected to decrease despite of the phase-out mechanism under phase II EVSS. In the mid term of around 2015–2020, BEPV could become less or not reliant on subsidy to maintain cost competitiveness. However, given the performance disadvantages of BEPV, especially the limited electric range, China’s current EVSS is not sufficient for the BEPV market to take off. Technology improvement associated with battery cost reduction has to play an essential role in starting up China’s BEPV market. - Highlights: • China’s phase I and phase II electric vehicle subsidy schemes were reviewed. • Major electric vehicle models in China’s vehicle market were reviewed. • The ownership costs of five defining electric passenger vehicle models were compared. • Policies to promote electric vehicle deployment in China were discussed

  10. NAFTA and Farm Subsidies: A Recipe for Poor Regional Security

    Science.gov (United States)

    2011-10-31

    Hemisphere.12 Mexico’s agricultural economy, consisting of a large number of small farms with major harvests in corn, wheat, beans , rice, coffee and...agriculture.1 More than any other sector in Mexico, agriculture with its integral heritage and cultural values has been left behind for a more...farm subsidies provides for a chain that begins with votes for U.S. politicians and results in decreased theater stability. Partisan politics between

  11. 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

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

    African Journals Online (AJOL)

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

  13. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

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

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

    OpenAIRE

    Khwaja, Munawer Sultan; Iyer, Indira

    2014-01-01

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

  15. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

  16. On the core of routing games with revenues

    NARCIS (Netherlands)

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

    2009-01-01

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

  17. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

  18. 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

  19. 39 CFR 3050.25 - Volume and revenue data.

    Science.gov (United States)

    2010-07-01

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

  20. Prompt payment depends on revenue-cycle diligence.

    Science.gov (United States)

    Barber, Robert L

    2002-12-01

    How effectively you manage the revenue cycle is reflected in the cycle's outcome-whether you receive full and timely payment for all services billed to payers. To ensure prompt and full payment, you should: Educate your patient financial services (PFS) staff on all relevant laws and regulations regarding payment for healthcare services. Make sure your staff is well versed in all of the provisions of your payer contracts. Implement a state-of-the-art patient accounting system that is capable of producing drill-down reports of all aspects of contract performance by payer. Enforce payer compliance by maintaining complete records of dates of service, final billing dates, dates claims were mailed or electronically submitted to the payer, all actions performed by your staff regarding claims, and all communications with the payer.

  1. Regulations on the allocating of subsidies to promote the development of radiation exposure reduction technology for nuclear power facilities

    International Nuclear Information System (INIS)

    1984-01-01

    The regulations provide for subsidies for the research and development of radiation exposure reduction technology for nuclear power facilities and evaluation of the results. The subsidies are for purchase of equipment, materials, etc. and other expendures approved. The contents are as follows: applications for subsidies, determination of subsidy allocations, withdrawal of applications, a report on the work proceedings, a report on the results, confirmation on the sum of the subsidies, payment of subsidies, approval of alterations in the plans, withdrawal of the decision for subsidies, patent rights, payment of the earnings, management of the properties, etc. (Mori, K.)

  2. Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

    Science.gov (United States)

    Fox, D M; Schaffer, D C

    1991-01-01

    Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

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

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... members of the economic team that approved the removal of fuel subsidy were not .... of competition, implies accelerated demand for advertising media space. You ..... Journalism practice: News, aesthetics, ethics and law.

  4. 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%.

  5. Simulating progressive social transfers. Gas subsidies and solidarity bonds in Ecuador

    International Nuclear Information System (INIS)

    Cuesta, J.; Ponce, J.; Leon, M.

    2004-02-01

    After two decades of neglect, social expending has become a cornerstone in the current fight against poverty in Ecuador. Ecuador is presently considering the elimination of regressive gas subsidies and the shift of these resources into pro-poor targeted Solidarity Bonds. Great distributive gains are expected from this reform. There are, however, a number of considerations that may prevent this policy shift from obtaining substantial poverty and equality gains. Despite their regressivity, implicit gas subsidies still represent a considerable proportion of total household consumption among poor households. Also, solidarity bonds siphon off a substantial share of their total benefits to middle income groups. This paper estimates the redistributive consequences of policy reforms on gas subsidies and solidarity bonds in Ecuador. A simulation methodology estimates both direct and indirect (labour-driven) distributive effects of four alternative scenarios: (1) total elimination of gas subsidies; (2) selective elimination of gas subsidies among non-poor households; (3) total elimination of gas subsidies and shift of resources to solidarity bonds targeted to the poor; (4) selective elimination of gas subsidies and shift of resources to solidarity bonds targeted to the poor. Estimates confirm that the redistributive gains from these reforms are rather small both for poverty and inequality. Incentives to work following the elimination of subsidies compensate, or even outdo, immediate poverty rises. Also, the elimination of gas subsidies without further expansion of subsidy bonds will unambiguously increase poverty in Ecuador between one and one and a half percent points

  6. Reducing fuel subsidies and the implication on fiscal balance and poverty in Indonesia: A simulation analysis

    International Nuclear Information System (INIS)

    Dartanto, Teguh

    2013-01-01

    There is an urgent need for phasing out fuel subsidies in Indonesia due to a severe budget deficit and a worsening of income distribution. Fuel subsidies, of which almost 72% are enjoyed by the 30% of the richest income groups, have consumed on average 63.8% of the total subsidies between 1998 and 2013. This paper aims at evaluating the relationship between existing fuel subsidies and fiscal balance and at analysing the poverty impact of phasing out fuel subsidies. Applying a CGE-microsimulation, this study found that removing 25% of fuel subsidies increases the incidence of poverty by 0.259 percentage points. If this money were fully allocated to government spending, the poverty incidence would decrease by 0.27 percentage points. Moreover, the 100% removal of fuel subsidies and the reallocation of 50% of them to government spending, transfers and other subsidies could decrease the incidence of poverty by 0.277 percentage points. However, these reallocation policies might not be effective in compensating for the adverse impacts of the 100% removal of fuel subsidies if economic agents try to seek profit through mark-up pricing over the increase of production costs. - Highlights: ► Massive fuel subsidies reduce fiscal spaces used to alleviate poverty in Indonesia. ► Indonesia can avoid a budget deficit by 78% cutting of fuel subsidies. ► A CGE-microsimulation is applied to analyse the impacts of fuel subsidy reallocation. ► The 50% of reallocation fuel subsidies decreases the poverty by 0.277 percentage points. ► Mark-up pricing done by economic agents reduces the effectiveness of reallocation

  7. Carbon Emission Reduction with Regard to Retailer’s Fairness Concern and Subsidies

    Directory of Open Access Journals (Sweden)

    Linghong Zhang

    2018-04-01

    Full Text Available This paper considers the impact of consumer environmental awareness (CEA, retailer’s fairness concern, and government subsidies on the two echelon supply chain with one manufacturer and one retailer. The manufacturer produces green products with carbon emission reduction. The government provides two types of alternative subsidies: a fixed subsidy (referred to as an F-type subsidy or a discount subsidy (referred to as a D-type subsidy to encourage the manufacturer to produce a product with a high carbon emission reduction rate. We aim to provide optimal solutions to the manufacturer and the retailer with regard to the retailer’s fairness concern and government subsidies; thus we discuss four decision scenarios: the benchmark model without the fairness concern and subsidy, the model with the retailer’s fairness concern, the model with fairness concern and the F-type subsidy, and the model with fairness concern and the D-type subsidy. We provide explicit solutions and numerical examples of the optimal carbon emission reduction rate, wholesale price, and retail price. Our study has four main findings: firstly, high consumer environmental awareness will benefit both the manufacturer and the retailer in the above four scenarios; secondly, the fairness concern and subsidy have a counter effect on the optimal strategies (the subsidy could alleviate the negative influence caused by retailer’s fairness concern; thirdly, the government could subsidize the retailer when there is unfairness in the supply chain so that the manufacturer could produce a product with lower carbon emission; finally, using the subsidy related to the environmental quality will be more helpful for improving environment quality, especially when the government has a budget constraint.

  8. 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.

  9. Dampak Pemberian Subsidi Produksi Terhadap Keseimbangan Pasar pada Pasar Persaingan Sempurna dan Pasar Monopoli

    Directory of Open Access Journals (Sweden)

    Hardiani Hardiani

    2015-12-01

    Full Text Available Abstract. This study aimed to analyze: (1 the impact of subsidies on the market equilibriumin perfect competition and monopoly markets (2 the impact of subsidies on the efficiency of markets, surplus buyer-seller on the market perfect competition and monopoly market. Research using method of experimental economics. The simulated market in the form of a a perfectly competitive market with goods subsidized and non-subsidized goods; b a monopoly market with goods subsidized and non-subsidized goods. Data were analyzed at each simulation and the market structure of each type of goods. The result showed that: (1 Empirical equilibrium price higher than the market monopoly of perfect competition and the higher the subsidy conditions than non-subsidized either on transaction systems double action or decentralization; (2 market with subsidized monopoly has a level of market efficiency is better than a perfectly competitive market both with and without subsidies; (3 The allocation of the surplus on the market almost entirely monopoly enjoyed by the seller. In contrast to the perfectly competitive market, relatively more surplus enjoyed by the buyer, but the difference is not too great. Keywords: experimental economics, monopoly market, perfect competition market, subsidies   Abstrak. Penelitian ini bertujuan untuk menganalisis: (1 dampak subsidi terhadap keseimbangan pasar pada pasar persaingan sempurna dan pasar monopoli (2 dampak subsidi terhadap efisiensi pasar, surplus pembeli-penjual pada pasar persaingan sempurna dan pasar monopoli. Penelitian menggunakan metode percobaan ekonomi. Pasar disimulasi dalam bentuk a pasar persaingan sempurna dengan barang non subsidi dan barang subsidi desentralisasi; b pasar monopoli dengan barang non subsidi dan barang subsidi desentralisasi. Data yang diperoleh dianalisis pada masing-masing simulasi struktur pasar  dan pada masing-masing jenis barang. Dari hasil penelitian didapatkan bahwa: (1 Harga keseimbangan

  10. 26 CFR 1.141-6 - Allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ... 1.141-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-6.... Thus, allocations generally may be made using any reasonable, consistently applied accounting method...

  11. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  12. Active vs. Passive Decisions and Crowdout in Retirement Savings Accounts: Evidence from Denmark

    DEFF Research Database (Denmark)

    Nielsen, Torben Heien; Leth-Petersen, Søren; Chetty, Raj

    2012-01-01

    Do retirement savings policies – such as tax subsidies or employer-provided pension plans – increase total saving for retirement or simply induce shifting across accounts? We revisit this classic question using 45 million observations on savings for the population of Denmark. We find that a policy......'s impact on total savings depends critically on whether it changes savings rates by active or passive choice. Tax subsidies, which rely upon individuals to take an action to raise savings, have small impacts on total wealth. We estimate that each $1 of tax expenditure on subsidies increases total saving...... by 1 cent. In contrast, policies that raise savings automatically even if individuals take no action – such as employer-provided pensions or automatic contributions to retirement accounts – increase wealth accumulation substantially. Price subsidies only affect the behavior of active savers who respond...

  13. Inadequate Revenue Threatens Afghanistan’s Stability

    Directory of Open Access Journals (Sweden)

    Steve Sternlieb

    2014-04-01

    Full Text Available If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic development are at risk due to this mismatch. Afghanistan’s challenge in the coming years will be how to deal with this mismatch without fueling instability. It cannot simply assume that donor funding will continue to cover its funding gap. This paper assesses Afghanistan’s deteriorating fiscal situation and concludes with some observations on what the Afghan government and the donor community must do, preferably in concert, to address it. It assumes that Afghanistan and the United States will ultimately sign a bilateral security agreement allowing a continued coalition military presence, without which the country’s fiscal situation could rapidly deteriorate.

  14. Optimal Fare, Vacancy Rate, and Subsidies under Log-Linear Demand with the Consideration of Externalities for a Cruising Taxi Market

    Directory of Open Access Journals (Sweden)

    Chun-Hsiao Chu

    2017-01-01

    Full Text Available Externality is an important issue for formulating the regulation policy of a taxi market. However, this issue is rarely taken into account in the current policy-making process, and it has not been adequately explored in prior research. This study extends the model proposed by Chang and Chu in 2009 with the aim of exploring the effect of externality on the optimization of the regulation policy of a cruising taxi market. A closed-form solution for optimizing the fare, vacancy rate, and subsidy of the market is derived. The results show that when the externality of taxi trips is taken into consideration, the optimal vacancy rate should be lower and the subsidy should be higher than they are under current conditions where externality is not considered. The results of the sensitivity analysis on the occupied and vacant distance indicate that the relation of the vacant distance to the marginal external cost is more sensitive than the occupied distance. The result of the sensitivity analysis on the subsidy shows the existence of a negative relationship between the marginal external cost and the optimal subsidy.

  15. Environmental accounts. Environmentally related taxes, subsidies and emission permits; Miljoerelaterade skatter, subventioner och utslaeppsraetter

    Energy Technology Data Exchange (ETDEWEB)

    Cederlund, Maja; Brolinson, Hanna; Palm, Viveka

    2010-12-15

    Environmental Economic instruments is seen as an important component towards a sustainable society. In Prop. (proposition) 2009/10:155 'Swedish environmental objectives - for a more effective environmental' the Ministry of the Environment says that 'We must therefore work to improve the price signals by internalising external environmental costs and increase the use of economic instruments in environmental policy.' Statistics Sweden have now for the first time quantified the environmental economic instruments, both individually and together. In addition, the results are broken down by industry and for most time series can be presented. The result of this work is presented in this report

  16. Environmental impact of indirect subsidies. Development and application of a policy oriented method

    International Nuclear Information System (INIS)

    Van Beers, C.; Van den Bergh, J.C.J.M.; Oosterhuis, F.; De Moor, A.

    2002-12-01

    The aim of this study is to develop a method for determining the environmental impact of indirect subsidies. The point of departure is a typology of subsidies to cover the large number of different types. The large-scale subsidies will be considered first, on the assumption that these will often have extensive environmental effects. Then, the environmental effects in the Netherlands will be calculated. The restriction to the Netherlands means that no attention is given to the environmental consequences of abolishing subsidies. An earlier study showed that the most extensive indirect subsidies at world and OECD level are mainly in the energy, agriculture and transport sectors. The method is tested by calculating the environmental effects of large-scale subsidies in these three sectors and in the tourism sector.

  17. Impact of a simultaneous reduction in fishing subsidies and introduction of efficient management of rents

    DEFF Research Database (Denmark)

    Merayo, Eugenia; Waldo, Staffan; Nielsen, Max

    2018-01-01

    of the largest fishing nations within the EU. A static bio-economic model is used to analyze the effect of simultaneous elimination of subsidies and introduction of an economically efficient management system for the Northwest Spanish fleet. It is concluded that improvements in management would bring substantial......Subsidies to the fishing sector have long been criticized for fueling over-fishing, and a reduction in subsidies is currently on the agenda in the negotiations within the World Trade Organization (WTO). This article analyzes the role of subsidies and other management measures for Spain, one...... rents to the industry, up to €164 million, irrespective of subsidy level, but also a reduction in fishing effort of almost 60%. Under a management scheme that maximizes economic rents, elimination of subsidies in the fishery would increase social welfare, induced by a decrease in the equilibrium fishing...

  18. Determining the Environmental Effects of Indirect Subsidies. A Methodological Approach with an Application to the Netherlands

    Energy Technology Data Exchange (ETDEWEB)

    Van Beers, C. [Department of Economics, Delft University of Technology, Delft (Netherlands); Van den Bergh, J.C.J.M. [Faculty of Economics and Business Administration, Vrije Universiteit, Amsterdam (Netherlands); De Moor, A. [National Institute for Public Health and the Environment RIVM, Bilthoven (Netherlands); Oosterhuis, F. [Institute for Environmental Studies IVM, Vrije Universiteit, Amsterdam (Netherlands)

    2004-04-01

    Up to now a clear theoretical and methodological framework for economic-environmental analysis of environmentally damaging subsidies is lacking. Environmentally damaging subsidies are all kinds of direct and indirect subsidies aimed at achieving a certain (often non-environmental) goal that produce negative external effects to the natural environment. This article develops a transparent method to determine the environmental impact of indirect government subsidies and derive policy lessons. This method has been applied to several major subsidies in the Netherlands, namely in agriculture, energy, and transport. The results reveal large environmental effects, which need to be taken seriously by policy makers. The method enables policy makers to evaluate the environmental impacts of indirect government subsidies.

  19. Analisis Penentuan Variabel dari Biaya Kapal Sebagai Acuan Penentuan Subsidi untuk Kapal Perintis :Studi Kasus Maluku

    Directory of Open Access Journals (Sweden)

    Rio Jagarin Silaban

    2012-09-01

    Full Text Available Subsidi diberikan untuk menjembatani ketidak-seimbangan antara harga atau tarip yang ditetapkan produsen dengan kekuatan daya beli konsumen dikarenakan konsumen tersebut tidak dapat membayar sesuai dengan tarip yang ditetapkan. Penelitian ini dimaksudkan untuk mengkaji formula penentuan subsidi saat ini dan mengeloborasi dengan solusi alternatife. Studi dilakukan dengan  menentukan  variabel jarak, yang ada di biaya kapal perintis dan dapat dijadikan sebagai acuan penentuan  subsidi. Hasil penelitian menunjukkan bahwa penentuan subsidi saat ini  hanya ditentukan oleh variabel Jarak saja dan variabel penentu saat ini belum bisa menghitung besaran subsidi dengan lebih objektif karena ada beberapa variabel penentu lainnya yang bisa dijadikan sebagai acuan penentuan subsidi seperti GT, BHP, ABK dan Umur.

  20. 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...

  1. STRATEGI KOMUNIKASI DIVISI PUBLIC RELATIONS PLN DISTRIBUSI JAWA BARAT DALAM SOSIALISASI SUBSIDI LISTRIK TEPAT SASARAN

    OpenAIRE

    Lyza Audina Pangesti

    2018-01-01

    ABSTRACTThis thesis discuss about the communication  strategy which have been implemented by public relationsof PLN due to socializing well-targeted electricity subsidy program in West Java. This Well-targetedelectricity subsidy program is a government program which cuts the electricity subsidy for middleincome homes 900—watt customer, where West Java province is ranked the highest in Indonesia. Thegoal of this research is to know the steps of communication strategy which have been implemente...

  2. ANALYSIS OF EXCHANGE RATE LINKED SUBSIDIES FOR NON-PRICE EXPORT PROMOTION: THE CASE OF COTTON

    OpenAIRE

    Paudel, Laxmi; Adhikari, Murali; Houston, Jack E.; Kinnucan, Henry W.

    2002-01-01

    An equilibrium displacement framework was developed to evaluate the effect of exchange rate linked subsidies for non-price export promotion for US cotton. Study results show that an increase in promotion expenditure increased the dollar value and producer welfare of cotton growers. The gross gain to the domestic cotton producers from the exchange-rate linked subsidy scheme was positive. These evidences support exchange rate linked subsidies for US cotton export promotion.

  3. The Fiscal and Macroeconomic Impacts of Reforming Energy Subsidy Policy in Malaysia

    OpenAIRE

    Nora Yusma Bte Mohamed Yusoff; Hussain Ali Bekhet

    2017-01-01

    The rationalization of a gradual subsidies reforms plan has been set out by the Malaysian government to achieve the high-income nation target. This paper attempts to analyze the impacts of energy subsidy reform policy on fiscal deficit and macroeconomics variables in Malaysia. The Computable General Equilibrium (CGE) Model is employed. Three simulations based on different groups of scenarios have been developed. Importantly, the overall results indicate that removal of fuel subsidy has signif...

  4. Subsidies, Bounties, and Free Trade: Issues and Perspectives, 1880-1940

    OpenAIRE

    Howe, Anthony

    2016-01-01

    This book puts together several contributions that, from various time, system and disciplinary perspectives, address the same questions – what has shaped subsidy laws? Which actors mould subsidy and State aid law and what forces are at work? The book includes reports from former or current negotiators, officials, practitioners and scholars, that focus on various attempts to regulate subsidies at the national, European and international levels. Prominence is given to the actual practice, and t...

  5. Does the DHET research output subsidy model penalise high-citation publication? A case study

    OpenAIRE

    Yolande X. Harley; Esmari Huysamen; Carlette Hlungwani; Tania S. Douglas

    2016-01-01

    South African universities are awarded annual subsidy from the Department of Higher Education and Training (DHET) based on their research publication output. Journal article subsidy is based on the number of research publications in DHET-approved journals as well as the proportional contribution of authors from the university. Co-authorship with other institutions reduces the subsidy received by a university, which may be a disincentive to collaboration. Inter-institutional collaboration may ...

  6. The cost-effectiveness of public postsecondary education subsidies.

    Science.gov (United States)

    Muennig, P; Fahs, M

    2001-02-01

    Although educational attainment is a well-recognized covariate of health status, it is rarely thought of as a tool to be used to improve health. Since fewer than 40% of U.S. citizens have a college degree, it may be possible for the government to improve the health status of the population by assuming a larger burden of the cost of postsecondary education. This paper examines the costs and health effects of a government subsidy for public postsecondary education institutions. All high school graduates in 1997 were included in a decision analysis model as a hypothetical cohort. Data from the U.S. Department of Education, the World Health Organization, and the National Center for Health Statistics were used as model inputs. Results. Relative to the present educational system, a federal subsidy for public and private colleges equal to the amount now paid by students for tuition and living expenses would save $6,176 and avert 0.0018 of a disability-adjusted life-year (DALY) per person annually if enrollment increased 5%. The overall savings among 1997 high school graduates would be $17.1 billion and 4,992 DALYs would be averted per year relative to the present educational system. If enrollment increased by just 3%, $3,743 would be saved and 0.0011 DALYs would be averted per person. An enrollment increase of 7% would lead to savings of $8,610 and 0.0025 DALYs would be averted per person relative to the present educational system. If the government were to offer a full subsidy for college tuition at public universities, both lives and money would be saved, so long as enrollment levels increased. Providing a free postsecondary education for students attending public schools may be more cost-effective than most health investments. Copyright 2001 American Health Foundation and Academic Press.

  7. 26 CFR 1.6655-6 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

  8. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Accumulated adjustments account (AAA). 1.1368-2... adjustments account (AAA). (a) Accumulated adjustments account—(1) In general. The accumulated adjustments account is an account of the S corporation and is not apportioned among shareholders. The AAA is relevant...

  9. Reducing Energy Subsidies in China, India and Russia: Dilemmas for Decision Makers

    Directory of Open Access Journals (Sweden)

    Indra Overland

    2010-02-01

    Full Text Available This article examines and compares efforts to reduce energy subsidies in China, India and Russia. Despite dissimilarities in forms of governance, these three states have followed surprisingly similar patterns in reducing energy subsidies, characterised by two steps forward, one step back. Non-democratic governments and energy importers might be expected to be more likely to halt subsidies. In fact, the degree of democracy and status as net energy exporters or importers does not seem to significantly affect these countries’ capacity to reduce subsidies, as far as can be judged from the data in this article. Politicians in all three fear that taking unpopular decisions may provoke social unrest.

  10. How to design a targeted agricultural subsidy system: efficiency or equity?

    Science.gov (United States)

    Cong, Rong-Gang; Brady, Mark

    2012-01-01

    In this paper we appraise current agricultural subsidy policy in the EU. Several sources of its inefficiency are identified: it is inefficient for supporting farmers' incomes or guaranteeing food security, and irrational transfer payments decoupled from actual performance that may be negative for environmental protection, social cohesion, etc. Based on a simplified economic model, we prove that there is "reverse redistribution" in the current tax-subsidy system, which cannot be avoided. To find a possible way to distribute subsidies more efficiently and equitably, several alternative subsidy systems (the pure loan, the harvest tax and the income contingent loan) are presented and examined.

  11. How to design a targeted agricultural subsidy system: efficiency or equity?

    Directory of Open Access Journals (Sweden)

    Rong-Gang Cong

    Full Text Available In this paper we appraise current agricultural subsidy policy in the EU. Several sources of its inefficiency are identified: it is inefficient for supporting farmers' incomes or guaranteeing food security, and irrational transfer payments decoupled from actual performance that may be negative for environmental protection, social cohesion, etc. Based on a simplified economic model, we prove that there is "reverse redistribution" in the current tax-subsidy system, which cannot be avoided. To find a possible way to distribute subsidies more efficiently and equitably, several alternative subsidy systems (the pure loan, the harvest tax and the income contingent loan are presented and examined.

  12. Do Targeted Hiring Subsidies and Profiling Techniques Reduce Unemployment?

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    To reduce unemployment targeted hiring subsidies for long-term unemployed are often recommended. To explore their effect on employment and wages, we devise a model with two types of unemployed and two methods of search, a public employment service (PES) and random search. The eligibility of a new......, which ad­vance the search effectiveness of the PES, crowd out the active jobseekers and reduce overall employment as well as social welfare. Nevertheless, reforms are a visible success for the PES and its target group, as they significantly increase the service's placement rate and lower the duration...

  13. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp

    2003-01-01

    welfare effects. For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. For moderate policy targets, a subsidy will be superior (inferior) if the initial situation features a large (small) share of dirty output. These findings have implications for policies......Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets the green sector may be subsidised or the dirty sector be taxed. This paper shows that in a monopolistic competition setting the two policy instruments have different...... such as the Californian Zero Emission Bill or the EU Action Plan for Renewable Energy Sources....

  14. Consequences of Food Safety Abolishing Energy Subsidies on Iranian Meat

    Directory of Open Access Journals (Sweden)

    F. Fathi

    2016-10-01

    Full Text Available Introduction: Policies of the Fifth Five-year Socio Economic Development Plan on Iran emphasize on improving factors such as air quality and food security, reduction of the risks and infections that threatens health as well as to change dietary patterns by improving food composition and safety. To this end, the government required to support measures to increase production of animal protein obtained from livestock and poultry. The Iranian targeted subsidy plan started in 2010 which increased energy prices significantly. The increase in energy price after start of targeted subsidies included gasoline (3.6-6.2 times, Kerosene (5.4 times, gas oil (8.1-18.9 and fuel oil (18.8. In terms of supply of animal protein, meat has an important role in nutrition and a major share in family food expenditure so that the willingness to consume it has been obvious in the country's consumer culture. On the other hand, according to international standards, every individual needs 70 grams of protein a day (for average body weight of 70 kg. About one-quarter of this amount (about 25 g should be animal protein. With commence the second phase of a targeted subsidy plan, it is important to get familiar with the effects of this policy on the livestock and poultry industry. A change in livestock prices due to increased production and transport costs have increased the consumer price and have led to changes in the intake of animal protein and calories. With introduction of this plan and recognition of its need in the country, there has been a need to investigate the effects of increasing energy prices on the livestock and poultry industries and to quantify the effects of these policies. This study is trying to investigate the effects of the increase in energy prices for beef, sheep and poultry meat prices, including on a farm and retail prices under various scenarios, the amount of demand and supply and ultimately the effects on food security in Iran. Materials and

  15. Digital vs conventional radiography: cost and revenue analysis

    International Nuclear Information System (INIS)

    Dalla Palma, L.; Cuttin, R.; Rimondini, A.; Grisi, G.

    1999-01-01

    The objective of this study was to analyse and compare the operating and investment costs of two radiographic systems, a conventional and a digital one, and to evaluate the cost/revenue ratio of the two systems. The radiological activity over 1 year for chest and skeletal exams was evaluated: 13,401 chest and 7,124 skeletal exams were considered. The following parameters of variable costs were evaluated: the difference between variable proportional costs of the two technologies, the effective variable cost of any size film, including the chemicals, and for different sizes of digital film, variable costs of chest plus skeletal exams performed with the two techniques. Afterwards the economical effect was considered taking into account depreciation during a time of utilization ranging between 8 and 4 years. In the second part of the analysis the total cost and the revenues of the two technologies were determined. The comparison between the digital and conventional systems has shown the following aspects: 1. Digital radiography system has a much higher investment cost in comparison with the conventional one. 2. Operating costs of digital equipment are higher or lower depending on the film size used. Evaluating chest X-ray we reach a breakeven point after 1 year and 10,000 exams only if displayed over 8 x 10-in. film and after 30,000 if displayed over a 11 x 14-in. film. 3. The total cost (variable cost, technology cost, labour cost) of digital technology is lower than that of the conventional system by 20 % on average using 8 x 10-in. film size. 4. Digital technology also allows lesser film waste and lesser film per exam (orig.)

  16. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

    Ensyn is a profitable commercial company which derives its revenues from the conversion of wood residues into liquid biofuel and chemicals. The technology, Rapid Thermal Processing (RTP (TM) )is based on extremely fast ''cracking'' of biomass which results in light liquid yields exceeding 70% by weight, from wood. Whether producing chemicals or liquid biofuel, the RTP plant is configured identically and operated essentially in the same mode. Chemicals production simply allows economical production to occur at a lower plant capacity, as low as 2 tonnes/day, than is feasible for a dedicated fuel plant (typically greater than 100 tonnes/day). Ensyn has developed the commercialisation of RTP TM from bench to industrial scale in 10 years. A variety of crative funding initiatives in the early years allowed for capital to be raised for R and D without the loss of intellectual property (IP). The transition years of technology demonstration, prior to full commercialisation, were funded by a blend of revenues from venture capital and public sources, and by quickly tapping into a niche market for RTP TM . The utilisation of the technology at the niche market scale opened the doors to the larger fuel and commodity markets. Once, again, both IP and control of the company were maintained during these years. Flexibility, creativity and expertise are necessary to understand the significance of various financing options (private investments, commercial banking and bond issues) and to integrate these options with various renewable energy, recycling and tax incentives. Understanding these options with various renewable energy, recycling and tax incentives is necessary. Understanding both the core and peripheral needs of the customer are essential in successfully advancing a commercial wood energy venture. Ensyn's experience in these areas is the focus of the paper. (Author)

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

    Science.gov (United States)

    2011-05-27

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

  18. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

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

  19. The reform of energy subsidies for the enhancement of marine sustainability: An empirical analysis of energy subsidies worldwide and an in-depth case study of South Korea's energy subsidy policies

    Science.gov (United States)

    Shim, Jae Hyun

    This dissertation seeks to raise awareness about harmful effects of fossil fuel and nuclear energy subsidies that have blocked transition from conventional energy to a decarbonized, renewable energy system. Today, humans face daunting challenges in the form of global warming, which results mainly from the burning of fossil fuels. To avoid catastrophe, the transition to a renewable energy regime should be an urgent priority; however, the reality is that the progress of renewable energy is very slow due to the various political and economic factors when compared to conventional energy resources. A chief factor is that the energy subsidy for fossil fuel and nuclear energy obstructs the "level playing field" for renewable energy. Energy subsidies for conventional energy can be understood in the context of the commodification paradigm, which regards nature as an object of conquest and supports the principle of more is better. Although fossil fuel energy damages the environment, economy, and social equity, all countries subsidize such energy, no matter the country's state of development. This holds true as much in the U.S. and the EU as in China, India and South Korea. The oceans, which cover 71% of the earth, are threatened by the activities of conventional energy, which are underpinned by subsidies. These subsidies have contributed to the destruction of the marine ecosystem through increased GHG emissions like CO2 and NOx which cause a sea temperature increase and coral bleaching. Subsidies also significantly affect fishery overexploitation, oil pollution, and thermal pollution. In-depth empirical analysis of South Korea showed how fossil fuel and nuclear energy activities have threatened marine sustainability through thermal pollution, algae bloom (red tides), overexploitation, and oil-related marine pollution. Reforming subsidies of fossil fuel and nuclear energy should be a global priority because of imminent of global warming. As strategies for energy subsidy

  20. Revenue management: a cost saver, not a cost center

    OpenAIRE

    Grier, Rachel

    2017-01-01

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

  1. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

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

  2. London-type congestion tax with revenue-recycling

    OpenAIRE

    Yukihiro Kidokoro

    2005-01-01

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

  3. The Connection Between House Price Appreciation and Property Tax Revenues*

    OpenAIRE

    Lutz, Byron F.

    2008-01-01

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

  4. Temperate marine protected area provides recruitment subsidies to local fisheries.

    Science.gov (United States)

    Le Port, A; Montgomery, J C; Smith, A N H; Croucher, A E; McLeod, I M; Lavery, S D

    2017-10-25

    The utility of marine protected areas (MPAs) as a means of protecting exploited species and conserving biodiversity within MPA boundaries is supported by strong empirical evidence. However, the potential contribution of MPAs to fished populations beyond their boundaries is still highly controversial; empirical measures are scarce and modelling studies have produced a range of predictions, including both positive and negative effects. Using a combination of genetic parentage and relatedness analysis, we measured larval subsidies to local fisheries replenishment for Australasian snapper ( Chrysophrys auratus : Sparidae) from a small (5.2 km 2 ), well-established, temperate, coastal MPA in northern New Zealand. Adult snapper within the MPA contributed an estimated 10.6% (95% CI: 5.5-18.1%) of newly settled juveniles to surrounding areas (approx. 400 km 2 ), with no decreasing trend in contributions up to 40 km away. Biophysical modelling of larval dispersal matched experimental data, showing larvae produced inside the MPA dispersed over a comparable distance. These results demonstrate that temperate MPAs have the potential to provide recruitment subsidies at magnitudes and spatial scales relevant to fisheries management. The validated biophysical model provides a cost-efficient opportunity to generalize these findings to other locations and climate conditions, and potentially informs the design of MPA networks for enhancing fisheries management. © 2017 The Author(s).

  5. Aquatic subsidies transport anthropogenic nitrogen to riparian spiders

    Energy Technology Data Exchange (ETDEWEB)

    Akamatsu, Fumikazu, E-mail: f-akamt55@pwri.go.jp [Department of Environmental Sciences, Shinshu University, 3-1-1 Asahi, Matsumoto, Nagano 390-8621 (Japan); Toda, Hideshige [Department of Environmental Sciences, Shinshu University, 3-1-1 Asahi, Matsumoto, Nagano 390-8621 (Japan)

    2011-05-15

    Stable nitrogen isotopic composition ({delta}{sup 15}N) of aquatic biota increases with anthropogenic N inputs such as sewage and livestock waste downstream. Increase in {delta}{sup 15}N of riparian spiders downstream may reflect the anthropogenic pollution exposure through predation on aquatic insects. A two-source mixing model based on stable carbon isotopic composition showed the greatest dependence on aquatic insects (84%) by horizontal web-building spiders, followed by intermediate (48%) and low (31%) dependence by cursorial and vertical web-building spiders, respectively. The spider body size was negatively correlated with the dietary proportion of aquatic insects and spider {delta}{sup 15}N. The aquatic subsidies transported anthropogenic N to smaller riparian spiders downstream. This transport of anthropogenic N was regulated by spider's guild designation and body size. - Highlights: > {delta}{sup 15}N of aquatic insects increases downstream with anthropogenic nitrogen inputs. > {delta}{sup 15}N of riparian spiders increases with a high dietary proportion of aquatic insects and smaller spider body size. > The aquatic subsidies transport anthropogenic nitrogen to smaller riparian spiders downstream. - Smaller spiders assimilate anthropogenic nitrogen through the predation on aquatic subsides.

  6. Aquatic subsidies transport anthropogenic nitrogen to riparian spiders

    International Nuclear Information System (INIS)

    Akamatsu, Fumikazu; Toda, Hideshige

    2011-01-01

    Stable nitrogen isotopic composition (δ 15 N) of aquatic biota increases with anthropogenic N inputs such as sewage and livestock waste downstream. Increase in δ 15 N of riparian spiders downstream may reflect the anthropogenic pollution exposure through predation on aquatic insects. A two-source mixing model based on stable carbon isotopic composition showed the greatest dependence on aquatic insects (84%) by horizontal web-building spiders, followed by intermediate (48%) and low (31%) dependence by cursorial and vertical web-building spiders, respectively. The spider body size was negatively correlated with the dietary proportion of aquatic insects and spider δ 15 N. The aquatic subsidies transported anthropogenic N to smaller riparian spiders downstream. This transport of anthropogenic N was regulated by spider's guild designation and body size. - Highlights: → δ 15 N of aquatic insects increases downstream with anthropogenic nitrogen inputs. → δ 15 N of riparian spiders increases with a high dietary proportion of aquatic insects and smaller spider body size. → The aquatic subsidies transport anthropogenic nitrogen to smaller riparian spiders downstream. - Smaller spiders assimilate anthropogenic nitrogen through the predation on aquatic subsides.

  7. Measuring the fiscal revenue loss of VAT exemption in commercial banking

    OpenAIRE

    Genser, Bernd; Winker, Peter

    1997-01-01

    The closing of tax loopholes is one important instrument for fiscal consolidation. We concentrate on the value added tax exemption of banking services in Germany. The potential tax revenue under full value added taxation cannot be estimated from national accounting data, as it is necessary to apportion the value added between final consumption and intermediate production. We develop a method which allows to base our estimates on disaggregated banks' balance sheet data and obtain an estimate f...

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

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

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

  9. Sales revenue and data for the first quarter of 2007

    International Nuclear Information System (INIS)

    2007-04-01

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

  10. Revenue comparisons for auctions when bidders have arbitrary types

    Directory of Open Access Journals (Sweden)

    Yeon-Koo Che

    2006-03-01

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

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

    Science.gov (United States)

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

    2016-05-01

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

  12. 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...

  13. 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.

  14. 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.

  15. Economic turmoil, new administration to affect revenue cycle in 2009.

    Science.gov (United States)

    2009-01-01

    Healthcare revenue cycle leaders willface some pressing issues in 2009, including continuing economic turmoil, increasing numbers of underinsured patients, avoiding unreimbursable medical errors, and implementation of ICD-10.

  16. 26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

    Science.gov (United States)

    2010-04-01

    ... the coupon. (2) Definitions—(i) Discount coupon. A discount coupon is a sales promotion device used to... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for the redemption cost of qualified discount coupons. 1.466-1 Section 1.466-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  17. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Science.gov (United States)

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

  18. Sustainability effects of environment damaging subsidies. A closer look at the sustainability effects of the adjustment or abolition of environment damaging subsidies

    International Nuclear Information System (INIS)

    Van Ast, J.A.; Maas, K.E.H.; Bouma, J.J.; Baas, L.W.

    2005-10-01

    The aim of the study on the title subject is to develop a transparent integrated method to determine and analyze the environmental impacts of indirect subsidies, applied in many different sectors in the Netherlands [nl

  19. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    OpenAIRE

    TÜNDE VERES

    2011-01-01

    The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

  20. The shift of accounting models and accounting quality: the case of Norwegian GAAP

    OpenAIRE

    Stenheim, Tonny; Madsen, Dag Øivind

    2017-01-01

    This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

  1. REVENUE FROM CONTRACTS WITH CUSTOMERS: KEY ASPECTS IN THE LIGHT OF IFRS 15

    Directory of Open Access Journals (Sweden)

    Lilia GRIGOROI

    2017-04-01

    Full Text Available The present paper suggests discussing and debating the main elements that should be considered in connection with the adoption and application of the new International Financial Reporting Standard IFRS 15 “Revenue from Contracts with Customers”. Some changes, as well as opportunities are worthwhile, and it is beneficial to identify them and to analyze how to apply and capitalize on them for better quality of financial reporting. The present paper is, on the one hand, a fundamental research aiming at the acquisition of new knowledge and the development of the theory in this area of accounting and, on the other hand, an applied research as it is designed to analyse new theories and find solutions and practical applications, thus contributing to the improvement of accounting and financial reporting of revenues with a direct impact on the process of substantiation of decisions. The results of the research can be used in the development and improvement of both the relevant regulations regarding the accounting and financial reporting of revenues, and in the practical activities of legal entities, as well as in the educational process in educational institutions.

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

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

    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 t...

  3. Environmental Accounts of the Netherlands 2010

    International Nuclear Information System (INIS)

    2011-11-01

    The Environmental Accounts of the Netherlands by Statistics Netherlands (CBS) present a broad quantitative overview of important economic-environmental developments. The environmental accounts provide a systematic description of the relationship between the environment and the economy and can be used for in depth analyses of various types. Key indicators that can be derived from the environmental accounts provide an insight into the interrelation between the environment and the economy, and into the issues of sustainability and green growth. The international interest in environmental accounting has been growing in recent years. In 2012 this will culminate in the adaptation of the System of integrated Environmental and Economic Accounting (SEEA) as an international statistical standard. The first part of the Environmental accounts of the Netherlands 2010 provides an overview of the most recent developments in the relationship between the environment and the economy. Part two presents three articles that provide more in-depth analyses of specific topics. In the first article the direct and indirect economic impact of activities related to the North Sea are quantified in terms of employment, production and value added. One of the important outcomes of this study was that almost 250 thousand Dutch employees are dependent on the North Sea economy. The information from this study will be used in the evaluation of the European Union's Marine Strategy Framework Directive. The second article examines the methodology to validate renewable energy resources and provides a comprehensive overview into the economy behind wind energy production. It shows that wind energy production is not yet profitable without government support schemes. The third article presents the first results of a study on environmental subsidies. The results indicate that environmentally motivated subsidies are used extensively by only few industries, such as agriculture, electricity companies, and the

  4. SOLUTIONS FOR INCREASING PUBLIC BUDGET REVENUE IN BULGARIA, CROATIA, CZECH REPUBLIC, POLAND AND ROMANIA

    Directory of Open Access Journals (Sweden)

    Narcisa Roxana MOSTEANU

    2015-07-01

    Full Text Available The research paper is a comparative analysis of the budget revenue in Bulgaria, Croatia, Czech Republic, Poland and Romania, taking into account the main features in light of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given possible solution to increase public budget revenue in these countries, most of them being new member stated of European Union and who wants to catch up all the lost period within socialism time. As a common conclusion it can be seen that all countries need to improve their judicial system and combating crime and tax evasion. It is necessary to increase the independence of the judiciary, reducing bribery, reducing undeclared work and the establishment of independent anti-corruption institutions. Also the analyzed countries must improve public expenditure system, reducing bureaucracy and pay attention on profitable investments in order to increase budget revenues and encourage employment and unemployed university graduates, this is possible also by improving the mechanism of attraction and use of EU funds for investment within public and private sector.

  5. The turning points of revenue management: a brief history of future evolution

    Directory of Open Access Journals (Sweden)

    Ian Seymour Yeoman

    2017-04-01

    Full Text Available Purpose – The primary aim of revenue management (RM is to sell the right product to the right customer at the right time for the right price. Ever since the deregulation of US airline industry, and the emergence of the internet as a distribution channel, RM has come of age. The purpose of this paper is to map out ten turning points in the evolution of Revenue Management taking an historical perspective. Design/methodology/approach – The paper is a chronological account based upon published research and literature fundamentally drawn from the Journal of Revenue and Pricing Management. Findings – The significance and success to RM is attributed to the following turning points: Littlewood’s rule, Expected Marginal Seat Revenue, deregulation of the US air industry, single leg to origin and destination RM, the use of family fares, technological advancement, low-cost carriers, dynamic pricing, consumer and price transparency and pricing capabilities in organizations. Originality/value – The originality of the paper lies in identifying the core trends or turning points that have shaped the development of RM thus assisting futurists or forecasters to shape the future.

  6. Environmental economy account for Denmark 2003

    International Nuclear Information System (INIS)

    Anon.

    2005-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  7. Environmental economy account for Denmark 2004

    International Nuclear Information System (INIS)

    Anon.

    2006-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  8. Environmental economy account for Denmark 2001

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

  9. Econometric analysis of the effects of subsidies on farm production in case of endogenous input quantities

    DEFF Research Database (Denmark)

    Henningsen, Arne; Kumbhakar, Subal C.; Lien, Gudbrand

    The effect of subsidies on farm production has been a major topic in agricultural economics for several decades. We present a new approach for analyzing the effects of different types of coupled and decoupled subsidies on farm production with econometric methods. In contrast to most previous...

  10. Diverting indirect subsidies from the nuclear industry to the photovoltaic industry: Energy and financial returns

    International Nuclear Information System (INIS)

    Zelenika-Zovko, I.; Pearce, J.M.

    2011-01-01

    Nuclear power and solar photovoltaic energy conversion often compete for policy support that governs economic viability. This paper compares current subsidization of the nuclear industry with providing equivalent support to manufacturing photovoltaic modules. Current U.S. indirect nuclear insurance subsidies are reviewed and the power, energy and financial outcomes of this indirect subsidy are compared to equivalent amounts for indirect subsidies (loan guarantees) for photovoltaic manufacturing using a model that holds economic values constant for clarity. The preliminary analysis indicates that if only this one relatively ignored indirect subsidy for nuclear power was diverted to photovoltaic manufacturing, it would result in more installed power and more energy produced by mid-century. By 2110 cumulative electricity output of solar would provide an additional 48,600 TWh over nuclear worth $5.3 trillion. The results clearly show that not only does the indirect insurance liability subsidy play a significant factor for nuclear industry, but also how the transfer of such an indirect subsidy from the nuclear to photovoltaic industry would result in more energy over the life cycle of the technologies. - Highlights: → The indirect insurance liability subsidy has been quantified over the life cycle of the U.S. nuclear fleet. → It was found to play a significant factor in the economics of the nuclear industry. → A transfer of such an indirect subsidy from the nuclear to photovoltaic industry would result in significantly more energy over the life cycle of the technologies.

  11. 26 CFR 6a.103A-1 - Interest on mortgage subsidy bonds.

    Science.gov (United States)

    2010-04-01

    ... interest on a mortgage subsidy bond is includable in gross income and subject to Federal income taxation... the regulations thereunder. (4) Advance refunding. On or after December 5, 1980, no tax-exempt obligation may be issued for the advance refunding of a mortgage subsidy bond (determined without regard to...

  12. Nuclear power plant construction and financial assistance - as regards subsidies for promotion of power plant siting

    International Nuclear Information System (INIS)

    Shindo, M.

    1983-01-01

    This paper describes the institutional framework for the granting of subsidies in particular to promote nuclear power plant construction in Japan. It also analyses the technical criteria applied and lists the type of improvements to various facilities and equipment made with such subsidies. (NEA) [fr

  13. 20 CFR 418.3210 - What is a prescribed application for a subsidy?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is a prescribed application for a subsidy? 418.3210 Section 418.3210 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES..., or an application available online on our Internet Web site (www.socialsecurity.gov). See § 418.3220...

  14. Studying Child Care Subsidies with Secondary Data Sources. Methodological Brief OPRE 2012-54

    Science.gov (United States)

    Ha, Yoonsook; Johnson, Anna D.

    2012-01-01

    This brief describes four national surveys with data relevant to subsidy-related research and provides a useful set of considerations for subsidy researchers considering use of secondary data. Specifically, this brief describes each of the four datasets reviewed, highlighting unique features of each dataset and providing information on the survey…

  15. Childcare Type and Quality among Subsidy Recipients with and without Special Needs

    Science.gov (United States)

    Sullivan, Amanda L.; Farnsworth, Elyse M.; Susman-Stillman, Amy

    2018-01-01

    Low-income children, particularly those with special needs, may have limited access to high-quality early care experiences. Childcare subsidies are intended to increase families' access to quality care, but little is known about subsidy use by children with special needs. Using a nationally representative sample of 4,000 young children who…

  16. Maintaining Work: The Influence of Child Care Subsidies on Child Care-Related Work Disruptions

    Science.gov (United States)

    Forry, Nicole D.; Hofferth, Sandra L.

    2011-01-01

    With the passage of welfare reform, support for low-income parents to not only obtain but also maintain work has become imperative. The role of child care subsidies in supporting parents' job tenure has received little attention in the literature. This article examines the association between receiving a child care subsidy and experiencing a child…

  17. An Approach to Granting Subsidies to College Students in China Using Big Data

    Science.gov (United States)

    Cao, Xuan; Wang, Yong

    2016-01-01

    China has made great improvement on subsidizing poverty-stricken students, but the current approaches of granting subsidies is not scientific or humane. Poverty-stricken students who couldn't get sufficient subsidies in suitable ways need some new and more scientific granting approaches, which inspires me to go about this study. The approach, we…

  18. Do Child Care Subsidies Influence Single Mothers' Decision to Invest in Human Capital?

    Science.gov (United States)

    Herbst, Chris M.; Tekin, Erdal

    2011-01-01

    A child care subsidy is one of the most effective policy instruments to facilitate low-income individuals' transition from welfare to work. Although previous studies consistently find that subsidy receipt is associated with increased employment among single mothers, there is currently no evidence on the influence of these benefits on the decision…

  19. 42 CFR 57.1508 - Amount of interest subsidy payments; limitations.

    Science.gov (United States)

    2010-10-01

    ... GRANTS GRANTS FOR CONSTRUCTION OF TEACHING FACILITIES, EDUCATIONAL IMPROVEMENTS, SCHOLARSHIPS AND STUDENT LOANS Loan Guarantees and Interest Subsidies to Assist in Construction of Teaching Facilities for Health Profession Personnel § 57.1508 Amount of interest subsidy payments; limitations. The length of time for which...

  20. 42 CFR 57.1514 - Loan guarantee and interest subsidy agreements.

    Science.gov (United States)

    2010-10-01

    ... GRANTS GRANTS FOR CONSTRUCTION OF TEACHING FACILITIES, EDUCATIONAL IMPROVEMENTS, SCHOLARSHIPS AND STUDENT LOANS Loan Guarantees and Interest Subsidies to Assist in Construction of Teaching Facilities for Health Profession Personnel § 57.1514 Loan guarantee and interest subsidy agreements. For each application for a...

  1. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

    As of June 30, 2008, AREVA's backlog stood at 38.1 billion euro, for 13.6% growth since June 30, 2007, with 9.9% growth in Nuclear and 40.7% growth in Transmission and Distribution. In Nuclear, the backlog came to 32.3 billion euro as of the end of June 2008. In the front end of the cycle, AREVA signed multi-year contracts in the first half of the year with Japanese and American utilities and with EDF, for a combined total of more than 1 billion euro. Of note in the back end of the cycle is the contract AREVA signed with the U.S. Department of Energy to build a MOX fuel fabrication facility. In Transmission and Distribution, the backlog came to 5.8 billion euro as of the end of period. A total of 3.2 billion euro in orders was booked in the first half, an increase of 20.0% year-on-year. The division won several important contracts, most notably a contract with Dubai Electricity (more than 130 million euro), a contract with National Grid and RTE for the renovation of the IFA 2000 grid interconnection between France and Great Britain (more than 60 million euro), and, in the industrial field, a contract with Rio Tinto Alcan (close to 65 million euro). The group cleared revenue of 6.2 billion euro in the first half of 2008, up 14.8% (+16.4% like-for-like) compared with the first half of 2007. Sales outside France were up 14.3% to 4.2 billion euro or 68.6% of total sales; the latter were stable compared with the first half of 2007. All businesses were up, with growth of 15.9% in Nuclear operations (+19.1% LFL1) - particularly in Reactors and Services (+31.3% LFL1) - and 13.0% growth in Transmission and Distribution operations (+12.0% LFL T 1). Foreign exchange had a negative impact of 155 million euro, primarily due to the change in the U.S. dollar in relation to the euro. Changes in the consolidated group had a positive impact of 97 million euro, mainly reflecting acquisitions in the Transmission and Distribution division and in Renewable Energies. Sales revenue for

  2. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  3. Non-cooperative and cooperative solutions of government subsidy on public transportation

    Directory of Open Access Journals (Sweden)

    Husniah Hennie

    2018-01-01

    Full Text Available The paper deals with two models of government subsidy given to a public transport operator: (i the subsidy for buying bus from an appointed public transport manufacturer, and (ii the subsidy for reimbursing reduced ticket price for passengers. The models are developed to determine the maximum profit for both the public transport operator and the manufacturer. Since we consider two parties – the public transport operator and the manufacturer of the bus, then we use game theoretical approach by considering non-cooperative and cooperative solutions. Furthermore, since the bus is repairable we consider virtual age to model the preventive maintenance and we consider minimal repair to model the corrective maintenance. We analyse both type of subsidy models and give some numerical examples which show the effects of different subsidies to the profit of operator and manufacturer. The result of the numerical examples indicates that reducing ticket price would give a higher profit both to the operator and the manufacturer.

  4. Comparison of Operational Subsidies on Less Favoured Areas in EU Countries

    Directory of Open Access Journals (Sweden)

    Jana Lososová

    2016-01-01

    Full Text Available This article is aimed at an analysis of operational subsidies on the Less Favoured Areas (LFA in the European Union countries. With the help of cluster analysis, the EU countries were divided into groups and, using correlation and regression analyses, the relations between defined indicators were evaluate. The indicators of FADN EU related to the cultivated land area were completed with relative indicators. Some differences were proved in subsidy effectiveness between particular groups of the countries. The amount of operational subsidies only has a positive impact on subsidised costs in the mountain LFAs. Worse productive and climate conditions increase the dependence of the output on subsidies related to cost effectiveness. No dependence of the output share of subsidies and the subsidised costs was proven in all groups.

  5. The measurement and regulation of cross subsidy. The case of the Scottish water industry

    International Nuclear Information System (INIS)

    Sawkins, John W.; Reid, Scott

    2007-01-01

    There is a widespread belief that significant cross subsidies exist in the water, gas and electricity utility industries, particularly those under public ownership. In this paper we discuss the measurement of cross subsidy and its regulatory implications in the context of a publicly owned utility on the verge of being opened up to product market competition. Using the case of the publicly owned Scottish water industry the paper outlines the definition and measurement of cross subsidy in theoretical terms before reviewing the policy debate over the desirability of cross subsidy between different customer groups and services. It then explains the approach to measurement recently adopted by the Scottish Executive. Having established the size and direction of cross subsidy the regulatory implications are considered. (author)

  6. Effect of subsidies to fossil fuel companies on United States crude oil production

    Science.gov (United States)

    Erickson, Peter; Down, Adrian; Lazarus, Michael; Koplow, Doug

    2017-11-01

    Countries in the G20 have committed to phase out `inefficient' fossil fuel subsidies. However, there remains a limited understanding of how subsidy removal would affect fossil fuel investment returns and production, particularly for subsidies to producers. Here, we assess the impact of major federal and state subsidies on US crude oil producers. We find that, at recent oil prices of US50 per barrel, tax preferences and other subsidies push nearly half of new, yet-to-be-developed oil investments into profitability, potentially increasing US oil production by 17 billion barrels over the next few decades. This oil, equivalent to 6 billion tonnes of CO2, could make up as much as 20% of US oil production through 2050 under a carbon budget aimed at limiting warming to 2 °C. Our findings show that removal of tax incentives and other fossil fuel support policies could both fulfil G20 commitments and yield climate benefits.

  7. Emissions leakage and subsidies for pollution abatement. Pay the polluter or the supplier of the remedy?

    Energy Technology Data Exchange (ETDEWEB)

    Fischer, Carolyn; Greaker, Mads; Rosendahl, Knut Einar

    2012-07-01

    Asymmetric regulation of a global pollutant between countries can alter the competitiveness of industries and lead to emissions leakage. For most types of pollution, abatement technologies are available for firms to produce with lower emissions. However, the suppliers of those technologies tend to be less than perfectly competitive, particularly when both emissions regulations and advanced technologies are new. In this context of twin market failures, we consider the relative effects and desirability of subsidies for abatement technology. We find a more robust recommendation for upstream subsidies than for downstream subsidies. Downstream subsidies tend to increase global abatement technology prices, reduce pollution abatement abroad and increase emission leakage. On the contrary, upstream subsidies reduce abatement technology prices, and hence also emissions leakage.(Author)

  8. Application of accrual accounting in Iran municipalities

    Directory of Open Access Journals (Sweden)

    Ali Eamaeilzade Maghariee

    2015-03-01

    Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

  9. Effects of spatial subsidies and habitat structure on the foraging ecology and size of geckos.

    Directory of Open Access Journals (Sweden)

    Amy A Briggs

    Full Text Available While it is well established that ecosystem subsidies--the addition of energy, nutrients, or materials across ecosystem boundaries--can affect consumer abundance, there is less information available on how subsidy levels may affect consumer diet, body condition, trophic position, and resource partitioning among consumer species. There is also little information on whether changes in vegetation structure commonly associated with spatial variation in subsidies may play an important role in driving consumer responses to subsidies. To address these knowledge gaps, we studied changes in abundance, diet, trophic position, size, and body condition of two congeneric gecko species (Lepidodactylus spp. that coexist in palm dominated and native (hereafter dicot dominated forests across the Central Pacific. These forests differ strongly both in the amount of marine subsidies that they receive from seabird guano and carcasses, and in the physical structure of the habitat. Contrary to other studies, we found that subsidy level had no impact on the abundance of either gecko species; it also did not have any apparent effects on resource partitioning between species. However, it did affect body size, dietary composition, and trophic position of both species. Geckos in subsidized, dicot forests were larger, had higher body condition and more diverse diets, and occupied a much higher trophic position than geckos found in palm dominated, low subsidy level forests. Both direct variation in subsidy levels and associated changes in habitat structure appear to play a role in driving these responses. These results suggest that variation in subsidy levels may drive important behavioral responses in predators, even when their numerical response is limited. Strong changes in trophic position of consumers also suggest that subsidies may drive increasingly complex food webs, with longer overall food chain length.

  10. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

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

    2011-01-01

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

  11. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

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

  12. Taxation and Revenues for Education. Education Partners Working Papers.

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

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

  13. Revenue Risk Modelling and Assessment on BOT Highway Project

    Science.gov (United States)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

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

  14. Costs and revenues of investment in enterprise-related schooling.

    NARCIS (Netherlands)

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

    1994-01-01

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

  15. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

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

  16. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

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

  17. Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

    Science.gov (United States)

    Bowers, Betsy; Fulcher, Rebecca

    2010-01-01

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

  18. 76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2011-02-04

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

  19. 75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2010-07-16

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

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

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

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

  1. 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,…

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

    African Journals Online (AJOL)

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

  3. Managerial accounting applications in radiology.

    Science.gov (United States)

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  4. Role of subsidies in EU fleet capacity management

    DEFF Research Database (Denmark)

    Lindebo, Erik

    2005-01-01

    Fisheries in the European Union (EU) continue to be overexploited by an overcapitalised fishing fleet, despite the best intentions of two decades of capacity adjustment programmes. This paper considers the progress of fishing capacity under the Multi-annual Guidance Programme and examines the imp...... of vessel decommissioning. The Danish fishing fleet case serves as an empirical example in this regard. Comments on the future capacity management regime and the role of subsidies in EU fisheries are offered.......Fisheries in the European Union (EU) continue to be overexploited by an overcapitalised fishing fleet, despite the best intentions of two decades of capacity adjustment programmes. This paper considers the progress of fishing capacity under the Multi-annual Guidance Programme and examines...

  5. On the Intensity of International Subsidy Competition for FDI

    Directory of Open Access Journals (Sweden)

    Tomáš HAVRÁNEK

    2010-02-01

    Full Text Available The objective of this paper is to empirically assess the recently introduced models of subsidy competition based on the classical oligopoly theories. Three crucial scenarios (coordination, weak competition, and fierce competition are tested employing iteratively re-weighted least squares, fixed effects, and dynamic Blundell-Bond estimator on the data from the World Competitiveness Yearbook. The results suggest that none of the scenarios can be strongly supported – although there is some weak support for cooperation –, and thus that empirical evidence is not in accordance with the tested models. There is no evidence for a significant international competition for FDI. It seems that, however, by means of FDI incentives, governments try to compensate foreign investors for high wages and low productivity of their countries’ labor force.

  6. Dynamic Subsidy Method for Congestion Management in Distribution Networks

    DEFF Research Database (Denmark)

    Huang, Shaojun; Wu, Qiuwei

    2016-01-01

    Dynamic subsidy (DS) is a locational price paid by the distribution system operator (DSO) to its customers in order to shift energy consumption to designated hours and nodes. It is promising for demand side management and congestion management. This paper proposes a new DS method for congestion...... management in distribution networks, including the market mechanism, the mathematical formulation through a two-level optimization, and the method solving the optimization by tightening the constraints and linearization. Case studies were conducted with a one node system and the Bus 4 distribution network...... of the Roy Billinton Test System (RBTS) with high penetration of electric vehicles (EVs) and heat pumps (HPs). The case studies demonstrate the efficacy of the DS method for congestion management in distribution networks. Studies in this paper show that the DS method offers the customers a fair opportunity...

  7. Taxes, subsidies and unemployment - a unified optimization approach

    Directory of Open Access Journals (Sweden)

    Erik Bajalinov

    2010-12-01

    Full Text Available Like a linear programming (LP problem, linear-fractional programming (LFP problem can be usefully applied in a wide range of real-world applications. In the last few decades a lot of research papers and monographs were published throughout the world where authors (mainly mathematicians investigated different theoretical and algorithmic aspects of LFP problems in various forms. In this paper we consider these two approaches to optimization (based on linear and linear-fractional objective functions on the same feasible set, compare results they lead to and give interpretation in terms of taxes, subsidies and manpower requirement. We show that in certain cases both approaches are closely connected with one another and may be fruitfully utilized simultaneously.

  8. Financial Development, Government R&D Subsidies and Green Innovation

    Directory of Open Access Journals (Sweden)

    Wang Shuying

    2017-01-01

    Full Text Available In the low carbon economic era, green innovation has become an important basis for an enterprise to obtain and maintain a sustained competitive advantage. In paper, explores the path of green innovation using the panel data of 30 regions in China from 2008 to 2014.It finds that financial development has heterogeneity and different dimensions of financial development have different effects on green innovation of enterprises. That is, financial development structure has a negative impact on enterprise green innovation, and financial development efficiency has a positive impact on green innovation. Howere, the impact between financial development scale and green innovation is not significant. In addition, the study also finds that government R&D subsidies has no significantly effect on green innovation. Finally, this paper aims to provide the government and enterprises some theoretical and practical guidance to carry out policy-making of green innovation.

  9. The validation of State subsidies to the production of carbonated and nuclear energies, or the varying winds of the EU environmental policy

    International Nuclear Information System (INIS)

    Rambour, Muriel

    2015-01-01

    As the Court of the European Union has validated subsidies awarded by the Spanish government to some coal power plants, as the European Commission has agreed with the financial support mechanism the British government wants to implement for the renewal of its electronuclear fleet, these decisions can be perceived as an incentive support to conventional energies whereas the EU is committed in a policy of struggle against climate change and of development of renewable energies. Thus, this article first discusses the compatibility of public subsidy with the European rules for concurrence and the operation of the European inner market. The author comments the Court and Commission decisions which imply an exemption of the taking of environmental concerns into account. She also comments the apparent contradiction with the environmental policy by referring to the market reality, and explains the support to nuclear energy by a required energy supply guarantee for the British Islands

  10. 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.

  11. 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…

  12. Gasoline taxes and revenue volatility: An application to California

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

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

  13. 26 CFR 1.985-4 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The...

  14. 26 CFR 1.1502-17 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Methods of accounting. 1.1502-17 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-17 Methods of accounting. (a) General rule. The method of accounting to be used by each member of the group shall be determined in...

  15. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Science.gov (United States)

    2011-03-28

    ... statements and those prescribing disclosures that explain, modify or supplement the accounting measurements... which material revenues or expenses are recorded; and Significant accounting policies and measurement... Staff Accounting Bulletin No. 114; Rule #0;#0;Federal Register / Vol. 76 , No. 59 / Monday, March 28...

  16. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Science.gov (United States)

    2010-12-16

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

  17. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  18. Universal Service Obligations: The Role of Subsidization Schemes and the Consequences of Accounting Separation

    International Nuclear Information System (INIS)

    Mirabel, F.; Poudou, J.C.; Roland, M.

    2007-01-01

    This paper (i) highlights the role that unit subsidies can play in the compensation scheme of a Universal Service Obligation (USO), and (ii) shows that welfare may be reduced when regulation requires accounting separation of network activities for vertically integrated USO providers. This suggests that accounting separation should be avoided when a USO is implemented. (authors)

  19. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  20. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  1. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  2. Electricity subsidies in low-cost jurisdictions : the case of British Columbia

    International Nuclear Information System (INIS)

    Pineau, P.O.

    2008-01-01

    This article reviewed the concept of energy subsidies and estimated their significance to residential consumers in British Columbia. It cautioned that energy subsidies provided to electricity consumers create artificially low electricity prices that result in inefficient consumption levels to the detriment of the environment. An estimate of the indirect subsidies was presented along with an evaluation of potential consumption reduction scenarios if market prices were used. The author argued that subsidies, which are customary in developed countries where electricity use is high, tend to help higher-income households. An evaluation of the distribution of this subsidy across income groups showed that high-income households, which use more electricity than lower-income households, receive more than $500 per year in subsidy through regulated low electricity prices, whereas low-income households get approximately $200. This subsidy is estimated at $489 million per year in British Columbia. The author suggested that profits could be increased by $432 million by setting residential electricity prices nearer to the regional export price. This profit could be realized even after allowing for a direct transfer payment program that compensates low-income households for the higher prices. In addition, such a measure would reduce residential electricity consumption in the province by 25 per cent

  3. Research on a Microgrid Subsidy Strategy Based on Operational Efficiency of the Industry Chain

    Directory of Open Access Journals (Sweden)

    Yong Long

    2018-05-01

    Full Text Available Government subsidy is a powerful tool to motivate the development of a new energy industry. At the early stage of microgrid development, for the sake of the cost and benefit issue, it is necessary for the government to subsidize so as to support and promote the development of microgrids. However, a big challenge in practice is how to optimize the operational efficiency of the microgrid industry chain with varying targets and methods of subsidy. In order to explore this problem, we construct a subsidy model based on the microgrid industry chain, involving government, investor, operator, equipment supplier, and user. Through calculation and solution of this model, we obtain price and return indicators of each microgrid industry chain participant when the subsidy target differs. Based on that, we contrast and compare the optimal subsidy strategy and influencing factors when operational efficiency indicators vary. Finally, we validate and analyze this model with numerical analysis and discuss the impact of development stage, technological level, and change in subsidy amount on the operational efficiency of the microgrid industry chain and on the returns of each participant. This result is of great significance to subsidy practice for microgrids and the development of microgrids.

  4. An evaluation of the impact of reducing energy subsidies on living expenses of households

    International Nuclear Information System (INIS)

    Saboohi, Y.

    2001-01-01

    A policy of subsidizing energy has been pursued in the Islamic Republic of Iran to help the poor and to utilize the relative advantages of the country. But it has been realized that energy subsidy has led to market distortion and welfare loss. Hence, elimination of energy subsidy is considered as a crucial matter. Changes in energy policy are hindered by the uncertainty on the impact of reducing energy subsidy on the living expenses of population. In the present article the distribution of resources through energy subsidy is evaluated; and the direct and indirect effect of eliminating energy subsidies on the living expenses is estimated with the help of an analytical tool that has been developed. It is then concluded that additional financial resources obtained from reduction of energy subsidies could be allocated for compensating the decrease in purchasing power of households. The results of analysis reveal that more egalitarian distribution of resources and helping the poor could be achieved through implementation of a progressive policy of social security that is supported by financial resources available from elimination of energy subsidies. (author)

  5. Tourism revenue as a conservation tool for threatened birds in protected areas.

    Directory of Open Access Journals (Sweden)

    Rochelle Steven

    Full Text Available Many bird populations worldwide are at risk of extinction, and rely heavily on protected area networks for their continued conservation. Tourism to these areas contributes to conservation by generating revenue for management. Here we quantify the contribution of tourism revenue for bird species in the IUCN Red List, using a simple accounting method. Relevant data are available for 90 (16% of the 562 critically endangered and endangered species. Contributions of tourism to bird conservation are highest, 10-64%, in South America, Africa, and their neighbouring islands. Critically endangered bird species rely on tourism more heavily than endangered species (p<0.02. Many protected areas could also enhance their management budgets by promoting birdwatching tourism specifically.

  6. Tourism Revenue as a Conservation Tool for Threatened Birds in Protected Areas

    Science.gov (United States)

    Steven, Rochelle; Castley, J. Guy; Buckley, Ralf

    2013-01-01

    Many bird populations worldwide are at risk of extinction, and rely heavily on protected area networks for their continued conservation. Tourism to these areas contributes to conservation by generating revenue for management. Here we quantify the contribution of tourism revenue for bird species in the IUCN Red List, using a simple accounting method. Relevant data are available for 90 (16%) of the 562 critically endangered and endangered species. Contributions of tourism to bird conservation are highest, 10–64%, in South America, Africa, and their neighbouring islands. Critically endangered bird species rely on tourism more heavily than endangered species (p<0.02). Many protected areas could also enhance their management budgets by promoting birdwatching tourism specifically. PMID:23667498

  7. Role of Subsidies Allocated by the Second Pillar of the Common Agricultural Policy and Diversification in Romanian Farms through Agritourism

    Directory of Open Access Journals (Sweden)

    NICOLA GALLUZZO

    2016-06-01

    Full Text Available This paper discusses about the role and the economic impact of subsidies allocated by the Common Agricultural Policy between 2007 and 2012, predominantly through the second pillar, in order to stimulate farmers to stay in the countryside and diversify their activities by agritourism. The analysis has used a quantitative approach aimed at assessing the main correlations between the growth of agritourisms and the financial supports paid by the European Union in eight Romanian administrative regions using the Farm Accountancy Data Network. Findings have pointed out that in regions where the higher has been the development of agritourism, the more significant has been the positive socio-economic impact of the funds allocated by the European Union in favour of rural development. Rural areas characterized by a low level of farmer’s income and by a high incidence of subsidies paid by the European Union in supporting rural development have brought about a considerable growth of farm diversification through agritourism. This has also corroborated the hypothesis according to which the diversification in the countryside is sensitive both to the funds allocated by the EU and to a low level of income in farms.

  8. Species replacement by a nonnative salmonid alters ecosystem function by reducing prey subsidies that support riparian spiders

    Science.gov (United States)

    Benjamin, J.R.; Fausch, K.D.; Baxter, C.V.

    2011-01-01

    Replacement of a native species by a nonnative can have strong effects on ecosystem function, such as altering nutrient cycling or disturbance frequency. Replacements may cause shifts in ecosystem function because nonnatives establish at different biomass, or because they differ from native species in traits like foraging behavior. However, no studies have compared effects of wholesale replacement of a native by a nonnative species on subsidies that support consumers in adjacent habitats, nor quantified the magnitude of these effects. We examined whether streams invaded by nonnative brook trout (Salvelinus fontinalis) in two regions of the Rocky Mountains, USA, produced fewer emerging adult aquatic insects compared to paired streams with native cutthroat trout (Oncorhynchus clarkii), and whether riparian spiders that depend on these prey were less abundant along streams with lower total insect emergence. As predicted, emergence density was 36% lower from streams with the nonnative fish. Biomass of brook trout was higher than the cutthroat trout they replaced, but even after accounting for this difference, emergence was 24% lower from brook trout streams. More riparian spiders were counted along streams with greater total emergence across the water surface. Based on these results, we predicted that brook trout replacement would result in 6-20% fewer spiders in the two regions. When brook trout replace cutthroat trout, they reduce cross-habitat resource subsidies and alter ecosystem function in stream-riparian food webs, not only owing to increased biomass but also because traits apparently differ from native cutthroat trout. ?? 2011 Springer-Verlag.

  9. Limited emission reductions from fuel subsidy removal except in energy-exporting regions

    Science.gov (United States)

    Jewell, Jessica; McCollum, David; Emmerling, Johannes; Bertram, Christoph; Gernaat, David E. H. J.; Krey, Volker; Paroussos, Leonidas; Berger, Loïc; Fragkiadakis, Kostas; Keppo, Ilkka; Saadi, Nawfal; Tavoni, Massimo; van Vuuren, Detlef; Vinichenko, Vadim; Riahi, Keywan

    2018-02-01

    Hopes are high that removing fossil fuel subsidies could help to mitigate climate change by discouraging inefficient energy consumption and levelling the playing field for renewable energy. In September 2016, the G20 countries re-affirmed their 2009 commitment (at the G20 Leaders’ Summit) to phase out fossil fuel subsidies and many national governments are using today’s low oil prices as an opportunity to do so. In practical terms, this means abandoning policies that decrease the price of fossil fuels and electricity generated from fossil fuels to below normal market prices. However, whether the removal of subsidies, even if implemented worldwide, would have a large impact on climate change mitigation has not been systematically explored. Here we show that removing fossil fuel subsidies would have an unexpectedly small impact on global energy demand and carbon dioxide emissions and would not increase renewable energy use by 2030. Subsidy removal would reduce the carbon price necessary to stabilize greenhouse gas concentration at 550 parts per million by only 2-12 per cent under low oil prices. Removing subsidies in most regions would deliver smaller emission reductions than the Paris Agreement (2015) climate pledges and in some regions global subsidy removal may actually lead to an increase in emissions, owing to either coal replacing subsidized oil and natural gas or natural-gas use shifting from subsidizing, energy-exporting regions to non-subsidizing, importing regions. Our results show that subsidy removal would result in the largest CO2 emission reductions in high-income oil- and gas-exporting regions, where the reductions would exceed the climate pledges of these regions and where subsidy removal would affect fewer people living below the poverty line than in lower-income regions.

  10. Limited emission reductions from fuel subsidy removal except in energy-exporting regions.

    Science.gov (United States)

    Jewell, Jessica; McCollum, David; Emmerling, Johannes; Bertram, Christoph; Gernaat, David E H J; Krey, Volker; Paroussos, Leonidas; Berger, Loïc; Fragkiadakis, Kostas; Keppo, Ilkka; Saadi, Nawfal; Tavoni, Massimo; van Vuuren, Detlef; Vinichenko, Vadim; Riahi, Keywan

    2018-02-07

    Hopes are high that removing fossil fuel subsidies could help to mitigate climate change by discouraging inefficient energy consumption and levelling the playing field for renewable energy. In September 2016, the G20 countries re-affirmed their 2009 commitment (at the G20 Leaders' Summit) to phase out fossil fuel subsidies and many national governments are using today's low oil prices as an opportunity to do so. In practical terms, this means abandoning policies that decrease the price of fossil fuels and electricity generated from fossil fuels to below normal market prices. However, whether the removal of subsidies, even if implemented worldwide, would have a large impact on climate change mitigation has not been systematically explored. Here we show that removing fossil fuel subsidies would have an unexpectedly small impact on global energy demand and carbon dioxide emissions and would not increase renewable energy use by 2030. Subsidy removal would reduce the carbon price necessary to stabilize greenhouse gas concentration at 550 parts per million by only 2-12 per cent under low oil prices. Removing subsidies in most regions would deliver smaller emission reductions than the Paris Agreement (2015) climate pledges and in some regions global subsidy removal may actually lead to an increase in emissions, owing to either coal replacing subsidized oil and natural gas or natural-gas use shifting from subsidizing, energy-exporting regions to non-subsidizing, importing regions. Our results show that subsidy removal would result in the largest CO 2 emission reductions in high-income oil- and gas-exporting regions, where the reductions would exceed the climate pledges of these regions and where subsidy removal would affect fewer people living below the poverty line than in lower-income regions.

  11. Effects of spatial subsidies and habitat structure on the foraging ecology and size of geckos

    Science.gov (United States)

    Briggs, Amy A.; Young, Hillary S.; McCauley, Douglas J.; Hathaway, Stacie A.; Dirzo, Rodolfo; Fisher, Robert N.

    2012-01-01

    While it is well established that ecosystem subsidies—the addition of energy, nutrients, or materials across ecosystem boundaries—can affect consumer abundance, there is less information available on how subsidy levels may affect consumer diet, body condition, trophic position, and resource partitioning among consumer species. There is also little information on whether changes in vegetation structure commonly associated with spatial variation in subsidies may play an important role in driving consumer responses to subsidies. To address these knowledge gaps, we studied changes in abundance, diet, trophic position, size, and body condition of two congeneric gecko species (Lepidodactylus spp.) that coexist in palm dominated and native (hereafter dicot dominated) forests across the Central Pacific. These forests differ trongly both in the amount of marine subsidies that they receive from seabird guano and carcasses, and in the physical structure of the habitat. Contrary to other studies, we found that subsidy level had no impact on the abundance of either gecko species; it also did not have any apparent effects on resource partitioning between species. However, it did affect body size, dietary composition, and trophic position of both species. Geckos in subsidized, dicot forests were larger, had higher body condition and more diverse diets, and occupied a much higher trophic position than geckos found in palm dominated, low subsidy level forests. Both direct variation in subsidy levels and associated changes in habitat structure appear to play a role in driving these responses. These results suggest that variation in subsidy levels may drive important behavioral responses in predators, even when their numerical response is limited. Strong changes in trophic position of consumers also suggest that subsidies may drive increasingly complex food webs, with longer overall food chain length.

  12. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Science.gov (United States)

    2012-02-09

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

  13. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Science.gov (United States)

    2011-05-25

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

  14. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

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

  15. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

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

  16. Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence

    OpenAIRE

    Hana Bohušová

    2009-01-01

    The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant di...

  17. Energy subsidies in Argentina lead to inequalities and low thermal efficiency

    International Nuclear Information System (INIS)

    Gonzalez, A. D.

    2009-01-01

    Natural gas is the main energy resource for buildings in Argentina. Since 2002, subsidies have kept the prices of this fuel between 9 and 26 times lower than regular prices in other countries. The lowest prices are the result of climate-related subsidies. In cold areas, heating uses several times more energy than locations in Europe with a similar climate. A potential for consumption reductions of up to 70% suggests a very low building thermal performance. The main barriers to finding a solution are the heavy subsidies and public unawareness. Users, government officials, and construction professionals do not identify the very low thermal efficiency. Energy policies to encourage improvements are proposed. (author)

  18. Climate policies and learning by doing: Impacts and timing of technology subsidies

    International Nuclear Information System (INIS)

    Kverndokk, Snorre; Rosendahl, Knut Einar

    2007-01-01

    We study the role of technology subsidies in climate policies, using a simple dynamic equilibrium model with learning by doing. The optimal subsidy rate of a carbon-free technology is high when the technology is first adopted, but falls significantly over the next decades. However, the efficiency costs of uniform instead of optimal subsidies, may be low if there are adjustment costs for a new technology. Finally, supporting existing energy technologies only, may lead to technology lock-in, and the impacts of lock-in increase with the learning potential of new technologies as well as the possibilities for early entry. (author)

  19. The Puzzle of Simultaneous Anti-Dumping and Anti-Subsidy Measures

    DEFF Research Database (Denmark)

    Nielsen, Jørgen Ulff-Møller; Hansen, Jørgen Drud

    be a surprise, as the same total level of protection may be obtained by using the anti-dumping procedure exclusively. When calculating the two duties in the EU the outcome depends on whether the subsidies are export subsidies or domestic subsidies and this may also cause surprise. This paper addresses...... these puzzles in a theoretical analysis based on a duopoly model for a horizontally differentiated product. We argue that the procedures of two investigations leading to a two-component duty may be rational because it provides an incentive for the offending country and companies to terminate their ‘unfair...

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

  2. 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.

  3. Size, structure and distribution of transport subsidies in Europe; Die Subventionierung des Verkehrs in Europa. Umfang, Struktur und Verteilung

    Energy Technology Data Exchange (ETDEWEB)

    Huckestein, Burkhard (comp.)

    2008-06-15

    Transport contributes to several environmental problems such as climate change, air emissions and noise and is at the same time favoured by significant subsidies. An EEA report identifies European transport subsidies worth at least EUR 270 to 290 billion a year. Road transport receives EUR 125 billion in annual subsidies, most of it as infrastructure subsidies, assuming that taxes on road transport are not regarded as contributions to finance infrastructure. Aviation, as the mode with the highest specific climate impact, gets significant subsidies in the form of preferential tax treatment, in particular exemptions from fuel tax and VAT, which add up to EUR 27 to 35 billion per year. Rail is subsidised with EUR 73 billion per year and benefits the most from other on-budget subsidies. For water-borne transport, EUR 14 to 30 billion in subsidies have been identified. (orig.)

  4. Analysis of the effectiveness of fertilizer subsidy policy and its effect on rice production in Karanganyar Regency

    Science.gov (United States)

    Mulyadiana, A. T.; Marwanti, S.; Rahayu, W.

    2018-03-01

    The research aims to know the factors which affecting rice production, and to know the effectiveness of fertilizer subsidy policy on rice production in Karanganyar Regency. The fertilizer subsidy policy was based on four indicators of fertilizer subsidy namely exact price, exact place, exact time, and exact quantity. Data was analyzed using descriptive quantitative and qualitative and multiple linear regression. The result of research showed that fertilizer subsidy policy in Karanganyar Regency evaluated from four indicators was not effective because the distribution of fertilizer subsidy to farmers still experience some mistakes. The result of regression analysis showed that production factors such as land area, use of urea fertilizer, use of NPK fertilizer, and effectiveness of fertilizer subsidy policy had positive correlation and significant influence on rice production, while labor utilization and use of seeds factors had no significant effect on rice production in Karanganyar Regency. This means that if the fertilizer subsidy policy is more effective, rice production is also increased.

  5. Importance of terrestrial arthropods as subsidies in lowland Neotropical rain forest stream ecosystems

    Science.gov (United States)

    Small, Gaston E.; Torres, Pedro J.; Schwizer, Lauren M.; Duff, John H.; Pringle, Catherine M.

    2013-01-01

    The importance of terrestrial arthropods has been documented in temperate stream ecosystems, but little is known about the magnitude of these inputs in tropical streams. Terrestrial arthropods falling from the canopy of tropical forests may be an important subsidy to tropical stream food webs and could also represent an important flux of nitrogen (N) and phosphorus (P) in nutrient-poor headwater streams. We quantified input rates of terrestrial insects in eight streams draining lowland tropical wet forest in Costa Rica. In two focal headwater streams, we also measured capture efficiency by the fish assemblage and quantified terrestrially derived N- and P-excretion relative to stream nutrient uptake rates. Average input rates of terrestrial insects ranged from 5 to 41 mg dry mass/m2/d, exceeding previous measurements of aquatic invertebrate secondary production in these study streams, and were relatively consistent year-round, in contrast to values reported in temperate streams. Terrestrial insects accounted for half of the diet of the dominant fish species, Priapicthys annectens. Although terrestrially derived fish excretion was found to be a small flux relative to measured nutrient uptake rates in the focal streams, the efficient capture and processing of terrestrial arthropods by fish made these nutrients available to the local stream ecosystem. This aquatic-terrestrial linkage is likely being decoupled by deforestation in many tropical regions, with largely unknown but potentially important ecological consequences.

  6. Analyzing the Effects of the Iranian Energy Subsidy Reform Plan on Short- Run Marginal Generation Cost of Electricity Using Extended Input-Output Price Model

    Directory of Open Access Journals (Sweden)

    Zohreh Salimian

    2012-01-01

    Full Text Available Subsidizing energy in Iran has imposed high costs on country's economy. Thus revising energy prices, on the basis of a subsidy reform plan, is a vital remedy to boost up the economy. While the direct consequence of cutting subsidies on electricity generation costs can be determined in a simple way, identifying indirect effects, which reflect higher costs for input factors such as labor, is a challenging problem. In this paper, variables such as compensation of employees and private consumption are endogenized by using extended Input-Output (I-O price model to evaluate direct and indirect effects of electricity and fuel prices increase on economic subsectors. The determination of the short-run marginal generation cost of electricity using I-O technique with taken into account the Iranian targeted subsidy plan's influences is the main goal of this paper. Marginal cost of electricity, in various scenarios of price adjustment of energy, is estimated for three conventional categories of thermal power plants. Our results show that the raising the price of energy leads to an increase in the electricity production costs. Accordingly, the production costs will be higher than 1000 Rials per kWh until 2014 as predicted in the beginning of the reform plan by electricity suppliers.

  7. How the removal of energy subsidy affects general price in China: A study based on input–output model

    International Nuclear Information System (INIS)

    Jiang, Zhujun; Tan, Jijun

    2013-01-01

    In China, most energy prices are controlled by the government and are under-priced, which means energy subsidies existing. Reforming energy subsidies have important implications for sustainable development through their effects on energy price, energy use and CO 2 emission. This paper applies a price-gap approach to estimate China's fossil-fuel related subsidies with the consideration of the external cost. Results indicate that the magnitude of subsidies amounted to CNY 1214.24 billion in 2008, equivalent to 4.04% of GDP of that year. Subsidies for oil products are the largest, followed by subsidies for the coal and electricity. Furthermore, an input–output model is used to analyze the impacts of energy subsidies reform on different industries and general price indexes. The findings show that removal of energy subsidies will have significant impact on energy-intensive industry, and consequently push up the general price level, yet with a small variation. Removing oil products subsidies will have the largest impact, followed by electricity, coal and natural gas. However, no matter which energy price increases, PPI is always the most affected, then GDP deflator, with CPI being the least. Corresponding compensation measures should be accordingly designed to offset the negative impact caused by energy subsidies reform. - Highlights: • China's fossil-fuel subsidies were CNY 1214.24 billion in 2008 including external cost. • Removing energy subsidies will have the largest impact on energy-intensity industry. • Removal of oil products subsidies will have the largest impact. • The effect of removing energy subsidies on general price is: PPI>GDP deflator>CPI

  8. Revenue Improvement Through Demand-Dependent Pricing of Network Services

    National Research Council Canada - National Science Library

    Sanders, David

    2000-01-01

    ... of the expectation of rewards based upon variable demands. This work shows that revenue improvement can occur in this network environment when a dynamic pricing policy is applied as opposed to optimal static pricing...

  9. Revenue stream: How state taxes fund public services, amenities

    OpenAIRE

    Brye Steeves

    2009-01-01

    Each state has a portfolio with a varying assortment of revenue sources, such as income tax and sales tax, which are affected by the health of the economy. In down times, services get cut or taxes are raised.

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

    Science.gov (United States)

    2012-11-01

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

  11. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

    ... (1992), raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to..., William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc. 2012-13938...

  12. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

    ... (1992) raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to... the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc...

  13. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

    ... Rulemaking With Respect to 49 CFR 1201, 8 I.C.C. 2d 625 (1992), raised the revenue classification level for...- 8339] By the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk...

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

    African Journals Online (AJOL)

    Keywords: economic theory, hotels, revenue management, Big Data, hospitality education ... and the ease and quality in which pricing information is delivered to ...... Cornell Hotel and Restaurant Administration Quarterly, 25(2), 27–40.

  15. 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....

  16. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

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

  17. Update on State and Local Revenue Loss From Internet Sales

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

    ... sales and use tax revenues. The scenarios showed that there is considerable uncertainty about the size of the impacts and how various assumptions about sales, compliance, and other factors contribute to that uncertainty...

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

    African Journals Online (AJOL)

    Determinants of Revenue Derived from Pineapple Marketing in Edo State, Nigeria. ... The results showed that an average pineapple marketer has a mean volume of 98 dozens and incurred a variable ... EMAIL FULL TEXT EMAIL FULL TEXT

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

    African Journals Online (AJOL)

    Oil Economy and the Revenue Allocation Debacle in Nigeria. ... This paper delves into one of the most controversial issues in the political economy of Nigeria. ... The paper conclude that, the drive for financial autonomy and sustainable ...

  20. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  1. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  2. Giving away the Alberta advantage - are Albertans receiving maximum revenues from their oil and gas?: executive summary

    International Nuclear Information System (INIS)

    Laxer, G.

    1999-01-01

    The aim of the report was to see if Albertans are receiving maximum value from oil and gas revenues generated in their province. The study compared energy royalties collected on oil and gas production in Norway, Alaska and Alberta and found that both Norway and Alaska have realized greater turns (royalties and taxes) for every barrel of oil and gas produced than Alberta. The study examines Alberta with other international benchmarks such as Norway and Alaska, the collection performance of the current Alberta government compare with previous administrations, the indications for Alberta's future collection performance, the financial impact of Alberta's current provincial policies on the collection of oil and gas revenues and the policy implications for the fiscal management and accountability of government. Alberta's oil and gas legacy contributes significantly to employment, industry profits and government royalty and tax revenues, with government revenues from oil and gas royalties amounted to $3.78 billion or 21% of total government revenue in 1997-1998

  3. Environmental economy account for Denmark 2000

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The article deals with energy consumption, emission of pollutants to the atmosphere, water consumption, and environmental taxes and subsidies in relation to the Danish National Accounts. Furthermore the article presents status of the values of the petroleum and gas reserves. The environmental-economic account for Denmark shows that the contribution to the greenhouse effect has increased with 9% while the acidification in Denmark has decreased with 45% from 1999 to 2000. This must be seen in relation to the fact that the economic activities in the same period have increased with 26%. The information presented in the environmental-economic account can be used to show so-called profiles of the consumption and production branches where a comparison is made of the branches for several areas and dimensions. Industry etc. accounts for 17% of the total employment representing 26% of the total production value, and it uses 37% of the gross energy consumption. (LN)

  4. Which type of government revenue leads government expenditure?

    OpenAIRE

    Abdi, Zeinab; Masih, Mansur

    2014-01-01

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

  5. State Government Revenue Recovery from the Great Recession

    OpenAIRE

    James Alm; David L. Sjoquist

    2014-01-01

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

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

    Science.gov (United States)

    Di Falco, Salvatore; Zoupanidou, Elisavet

    2017-03-01

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

  7. 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...

  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 or...

  9. India’s Revenue Deficit: A Challenge Ahead

    OpenAIRE

    Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

    2001-01-01

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

  10. Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

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

  11. Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis

    OpenAIRE

    Miftahu Idris; Tunku Salhabinti Tunku Ahmad

    2017-01-01

    This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably, an insight that shows a precise influence or relationship between tax revenue and the nation’s growth can be regarded as a working tool for policymakers particularly in developing countries. In view of that, this pa...

  12. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

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

  13. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  14. Areva. Nine-month 2007 sales revenue and data

    International Nuclear Information System (INIS)

    2007-10-01

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

  15. An Improved Dynamic Programming Decomposition Approach for Network Revenue Management

    OpenAIRE

    Dan Zhang

    2011-01-01

    We consider a nonlinear nonseparable functional approximation to the value function of a dynamic programming formulation for the network revenue management (RM) problem with customer choice. We propose a simultaneous dynamic programming approach to solve the resulting problem, which is a nonlinear optimization problem with nonlinear constraints. We show that our approximation leads to a tighter upper bound on optimal expected revenue than some known bounds in the literature. Our approach can ...

  16. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2015-01-01

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

  17. Evaluating an ensemble classification approach for crop diversityverification in Danish greening subsidy control

    DEFF Research Database (Denmark)

    Chellasamy, Menaka; Ferre, Ty; Greve, Mogens Humlekrog

    2016-01-01

    Beginning in 2015, Danish farmers are obliged to meet specific crop diversification rules based on total land area and number of crops cultivated to be eligible for new greening subsidies. Hence, there is a need for the Danish government to extend their subsidy control system to verify farmers......’ declarations to war-rant greening payments under the new crop diversification rules. Remote Sensing (RS) technology has been used since 1992 to control farmers’ subsidies in Denmark. However, a proper RS-based approach is yet to be finalised to validate new crop diversity requirements designed for assessing...... compliance under the recent subsidy scheme (2014–2020); This study uses an ensemble classification approach(proposed by the authors in previous studies) for validating the crop diversity requirements of the new rules. The approach uses a neural network ensemble classification system with bi-temporal (spring...

  18. Environmental effects of indirect subsidies. The development and use of a policy-oriented methodology

    International Nuclear Information System (INIS)

    Van Beers, C.P.; De Moor, A.P.G.; Van den Bergh, J.C.J.M.; Oosterhuis, F.H.

    2002-12-01

    The aim of the study on the title subject is to develop a transparent integrated method to determine and analyze the environmental impacts of indirect subsidies, applied in the sectors agriculture, energy, mobility, and tourism [nl

  19. Market-based carbon abatement policies: the case of coal subsidy phase-out

    International Nuclear Information System (INIS)

    Okogu, B.E.; Birol, F.

    1993-01-01

    The issue of coal subsidies in industrialized countries is explored and basic econometric techniques are used to quantify the impact on carbon emissions of phasing out such subsidies. Components with other measures for reducing global carbon emissions, such as a carbon or energy tax, deregulation of the coal market has at least equal merit in terms of cost, and it is certainly cheaper than engineering-based approaches, moreover, a policy of coal-subsidy phase-out will have a positive impact on the drive for a cleaner global environment and regional problems, such as acid rain. Coal mining is also an important source of the second major greenhouse gas, methane. Yet coal is the least taxed of all fossil fuels and enjoys significant subsidies in a number of industrialized countries. This raised serious doubts about the real intentions of the proposed new energy and environmental taxes in Europe and North America. (3 figures, 3 tables) (UK)

  20. Internal Controls over the Department of Defense Transit Subsidy Program within the National Capital Region

    National Research Council Canada - National Science Library

    Granetto, Paul J; Marsh, Patricia A; Pfeil, Lorin T; Gaich, Walter J; Lawrence, Demetria; Hart, Marcia T; Dickison, Ralph W; Varner, Pamela; Foth, Suellen

    2007-01-01

    DoD personnel with oversight responsibility and personnel working within the DoD transit subsidy program for the National Capital Region should read this report to obtain information about internal...