WorldWideScience

Sample records for revenue account subsidy

  1. 医院财政项目补助资金收支核算%The Revenue and Expenditure Accounting of Hospital Financial Project Subsidy Funds

    Institute of Scientific and Technical Information of China (English)

    凌云; 万晓霞

    2013-01-01

    目的:探讨对医院财政项目补助资金收支的核算。方法:分直接(授权)支付方式,一次(多次)完工建成固定资产的核算处理。结果:清晰地反映了医院财政补助项目资金的来源与支出。结论:全方位地展示了财政项目资金形成医院资产的过程,满足了财政预算资金管理和医院会计核算的需要。%Objective: Discuss the revenue and expenditure accounting of hospital finance project subsidy funds. Methods: The methods can be divided into direct ( authorization) payment, a ( multiple) completed fixed assets accounting processing. Results:Clearly reflect the sources and spending of hospital’s financial aid project funding. Conclusion:An all-round finance process of hospital assets of project funding is presented to meet the budget funds management and the needs of hospital accounting.

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

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

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

  3. 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.

  4. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

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

  5. Focused training boosts revenue cycle skills, accountability.

    Science.gov (United States)

    Richmond, Craig

    2011-09-01

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

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

    Science.gov (United States)

    2010-01-01

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

  7. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Science.gov (United States)

    2010-04-01

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

  8. 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.

  9. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

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

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

    Directory of Open Access Journals (Sweden)

    Ransford Edward Van Gyampo

    2016-01-01

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

  11. 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.

  12. Legal provision of accounting and control over enterprises’ expenses and revenues

    OpenAIRE

    Дерій, Василь Антонович

    2015-01-01

    Essence of the concept “legal provision of accounting and control” has been disclosed, the main types and groups of assets of legal provision of accounting and control over the enterprises’ expenses and revenues have denoted as well as appropriate measures for improving this provision have been suggested.

  13. The Correlation between Accounting Systems of Small and Micro Enterprises and Tax Revenue Assessment in Ghana

    Science.gov (United States)

    Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame

    2015-01-01

    The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

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

    OpenAIRE

    Luþã Dorina; Grigorescu Sorin; Popa Ionela

    2012-01-01

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

  15. 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.

  16. 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.

  17. A REVIEW ON SALE REVENUE AND TRADE RECEIVABLE ACCOUNTING PROPOSED IN THE DRAFT OF LOCAL FINANCIAL REPORTING FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Gülümser ÜNKAYA

    2016-08-01

    Full Text Available The Draft of Local Financial Reporting Framework issued by Public Oversight Accounting and Auditing Standards Authority for companies which are subject to audit but do not use Turkish Financial Reporting Standards/Turkish Accounting Standards proposes that sale revenue is reported with value of sale for the account and the receivable should be reported with present value calculated with rediscount transaction made by using nominal interest method. Within the scope of sale revenue, trade receivable and qualified financial information concepts, the article reviews the proposal of the draft and puts forward that sale revenue should be reported with value of spot sale and the difference should be considered interest income to be amortized with the rate applied in the transaction, using effective interest method.

  18. 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...

  19. FOREST PLANNING FOR MAXIMIZING THE FOREST REVENUE, TAKING INTO ACCOUNT THE STOCKED CARBON

    Directory of Open Access Journals (Sweden)

    Anabel Aparecida de Mello

    2005-09-01

    Full Text Available This study was carried out in Pedro N. Pizzatto Industry farm land , located in General Carneiro, Paraná State, aimingat establishing a planning model for maximizing forest revenue, taking into account the carbon stocked in the forests under differentmanagement regimes. The data came from 11 stands and the SISPINUS growth and yield simulator was used to predict volume, meantree height and dbh of these stands managed under five different options for a planning horizon of 21 years and the removed andremaining carbon stocks of each stand were estimated. Linear programming techniques were applied to 24 scenarios defined infunction of log demand, the annual interest rate, as well as the commercial strategy. The best scenario indicated by the linearprogramming model was the option which takes into consideration an 8% interest rate, purchase and sale of logs in the market anda demand of 30% of the woody raw material consumed by the factor, showing that a lower interest rate increases the economic return.The carbon equilibrium constraints avoided excessive oscillations in this parameter. The stands originated after the application of themodel showed irregular areas, some very small, probably caused by the great number of restrictions imposed by the model and theconversion of large stands into small ones might be suggesting the necessity of creating new management units.

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

    National Research Council Canada - National Science Library

    2014-01-01

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

  1. Stochastic Modeling of Airlines' Scheduled Services Revenue

    Science.gov (United States)

    Hamed, M. M.

    1999-01-01

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

  2. Exploration on Revenues Accounting and Management under New Hospital Accounting System%新《医院会计制度》收入核算与管理探析

    Institute of Scientific and Technical Information of China (English)

    孟玉霞; 陆丽琴

    2014-01-01

    The paper is discussing the meaning of revenues under new hospital accounting system, and the revenues accounting issues existing in actual work, reasonable suggestions are put forward to enhance hospital revenues management under new hospital accounting system.%分析新《医院会计制度》下收入的含义,对实际工作中出现的收入核算问题进行阐述,并对新《医院会计制度》下加强医院收入管理提出了合理化建议。

  3. PARTICULARTS REGARDING THE ACCOUNTING RECOGNITION OF REVENUE – THE CASE OF MOBILE OPERATORS

    Directory of Open Access Journals (Sweden)

    Iuliana Oana Mihai

    2015-05-01

    Full Text Available For the current economy, the sector of telecommunications which includes mobile telephony is one of the most important worldwide. World leaders of this sector are among the companies present in Romania, in terms of income and as financial performance. The range of services offered by mobile operators diversified and greatly increased in recent years, so that there are a wide variety of business models, which are subject to different policies. Experts in the field have hoped that the adoption of IFRS will help increase clarity in the sector, but the results so far are uncertain. The overall objective of this paper focuses on the analysis of the telecommunications industry accounting practices, focusing on specific issues of the mobile market. To this end we intend to analyze aspects of the history and evolution of mobile telephony market, national and international accounting regulations applied to the mobile operators, and evaluating accounting practices applied in the mobile telephony companies.

  4. Revenue Submodularity

    Science.gov (United States)

    Dughmi, Shaddin; Roughgarden, Tim; Sundararajan, Mukund

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

  5. 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.

  6. Analysis on After-effects of Direct Subsidies for Grain Production in China

    Institute of Scientific and Technical Information of China (English)

    Shunqiang; SUN; Huixia; GENG; Ya; LI

    2013-01-01

    Long term of grain production subsidy policy can be guaranteed only with sound and sustainable development of economy,stable growth of fiscal revenues,and improvement of subsidy system.In combination with social survey,this paper analyzed after-effects of direct subsidies for grain production in China from pressure of grain production subsidies on central finance and local finance,consequence possibly brought about by classified bearing of direct subsidies for grain production,effectiveness of direct subsidies on stimulating grain production,and effect of direct subsidies on production of other agricultural products.It is concluded that direct subsidies for grain production should be shifted to direct subsides for agricultural production,which will be the reform and development trend of financial support for agriculture.

  7. Accounting and tax treatment of construction enterprise government subsidies income---Accounting standards for business enterprises and accounting system, small business accounting standards%建筑企业政府补助收入的会计核算与税务处理--企业会计准则与会计制度、小企业会计准则

    Institute of Scientific and Technical Information of China (English)

    陈宝铭

    2013-01-01

    政府补助主要是对企业由于非市场因素导致的价格低于成本的一种补偿。而《企业会计准则》与《企业会计制度》对此在账务处理、报表列示不同。按照财税[2011]70号文件的规定,取得的财政性资金,同时符合条件的,可以作为不征税收入处理。%The government subsidies are mainly compensated to enterprises for lower price below cost caused by non market factors .Other-wise the corresponding requirements about account treatment and report lists in "Accounting Standards for Business Enterprises"and"En-terprise Accounting System"are different.According to the provisions of tax file [2011]No.70,the fiscal fund that also meet the following conditions can be treated as a tax -free income .

  8. Subsidies in Aviation

    Directory of Open Access Journals (Sweden)

    Stefan Gössling

    2017-07-01

    Full Text Available Relatively little attention has been paid to the existence of subsidies in aviation. As the sector’s importance for economic development is often highlighted, this paper seeks to provide a conceptual overview of the various forms of subsidies in aviation, as a contribution to a more holistic understanding of economic interrelationships. Based on a purposive sampling strategy, existing forms of subsidies are identified and categorized along the value chain. Focus is on industrialized countries, for which more information is available. Results indicate that significant subsidies are extended to manufacturers, infrastructure providers and airlines. These contribute to global economic growth related to aviation, but they also influence capacity in global aviation markets, strengthen the market position of individual airlines, and create conflicts between airlines and the countries they are based in. While the actual scale of subsidies cannot be determined within the scope of this paper, it provides a discussion of options to empirically assess the effects of aviation subsidies on market outcomes. Finally, general conclusions regarding the impact of subsidies on the overall sustainability of the air transport sector are drawn: These include rapidly growing capacity in the aviation system, economic vulnerabilities, and negative climate change related impacts. Results call for a better understanding of the distribution, character and implications of subsidies.

  9. Revenue cycle management.

    Science.gov (United States)

    Manley, Ray; Satiani, Bhagwan

    2009-11-01

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

  10. 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.

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

    Data.gov (United States)

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

  12. The impact of subsidies on the ecological sustainability and future profits from North Sea fisheries.

    Directory of Open Access Journals (Sweden)

    Johanna Jacomina Heymans

    Full Text Available BACKGROUND: This study examines the impact of subsidies on the profitability and ecological stability of the North Sea fisheries over the past 20 years. It shows the negative impact that subsidies can have on both the biomass of important fish species and the possible profit from fisheries. The study includes subsidies in an ecosystem model of the North Sea and examines the possible effects of eliminating fishery subsidies. METHODOLOGY/PRINCIPAL FINDINGS: Hindcast analysis between 1991 and 2003 indicates that subsidies reduced the profitability of the fishery even though gross revenue might have been high for specific fisheries sectors. Simulations seeking to maximise the total revenue between 2004 and 2010 suggest that this can be achieved by increasing the effort of Nephrops trawlers, beam trawlers, and the pelagic trawl-and-seine fleet, while reducing the effort of demersal trawlers. Simulations show that ecological stability can be realised by reducing the effort of the beam trawlers, Nephrops trawlers, pelagic- and demersal trawl-and-seine fleets. This analysis also shows that when subsidies are included, effort will always be higher for all fleets, because it effectively reduces the cost of fishing. CONCLUSIONS/SIGNIFICANCE: The study found that while removing subsidies might reduce the total catch and revenue, it increases the overall profitability of the fishery and the total biomass of commercially important species. For example, cod, haddock, herring and plaice biomass increased over the simulation when optimising for profit, and when optimising for ecological stability, the biomass for cod, plaice and sole also increased. When subsidies are eliminated, the study shows that rather than forcing those involved in the fishery into the red, fisheries become more profitable, despite a decrease in total revenue due to a loss of subsidies from the government.

  13. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

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

  14. A Review of Different Types of Subsidies and How They Work in Theory

    Institute of Scientific and Technical Information of China (English)

    Kampungu; K.Gerson; Han; Feng

    2013-01-01

    This paper gives a brief review on types of subsidies and how they work in theory.The paper identified three types of subsidies:subsidies that increase revenue,subsidies that lower the cost of production,and subsidies that are not linked to production or input.With the use of graphic examples to describe the partial effects of subsidies on supply and demand,the following findings were obtained:one,for producers to sell more,they will need to produce more,and in order to produce more,a higher input level is required,which depends on the marginal productivity of the inputs;two,the larger the elasticity for supply and demand of input(the more responsive supply and demand are to changes in the price of the input),the larger quantity of input used for a given level of support,and thereby increasing the associated environmental damage from the use of that particular input;three,for a given demand curve,a shallow supply curve(reflecting a large price elasticity of supply)will yield larger volume effects in response to a certain change in price compared to a steep supply curve and vise a verse.Finally,the study found input subsidy as an example of subsidies that lower the cost of production,and direct income support or unconditional lump sum support to an industry as an example of subsidies that are not linked to production or input.

  15. Trawling for Subsidies

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Brandt, Urs Steiner

    2009-01-01

    In the fishing industry, the fishermen traditionally have incentives to signal too many fish in order to get access to a high short-term catch level and subsidies, whereas marine biologists have incentives to signal too few fish in the sea. Marine biologists have an incentive to maximize...... their budgets both for altruistic reasons (to restore fish stocks) and for private reasons (by increasing demand for their services). We analyze the outcome of a game where the biologists and the fishermen are informed about the true stock size while the decision-maker is not. Our model shows that interest...

  16. 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

  17. The Government Subsidy Strategy Choice for Firm’s R&D: Input Subsidy or Product Subsidy?

    Directory of Open Access Journals (Sweden)

    Zhiying Liu

    2014-01-01

    Full Text Available To encourage enterprises to conduct technology innovation, the government needs to formulate appropriate subsidies policy. This paper compares two R&D subsidy policies in a supplier-manufacturer supply chain, in which the manufacturer conducts R&D activity for quality improvement. By means of game theory, we investigate the optimal decisions of the players under the two R&D subsidy policies, that is, input subsidy policy and product subsidy policy. Finally, we compare the profits and welfare to explore the better R&D subsidy policy and provide decision support for government to formulate subsidy policy. The results show that under input subsidy policy the optimal production output, quality improvement, profits, government subsidies, and social welfare are all lower than those of product subsidy policy. Therefore, the government should use product subsidy strategy to encourage enterprise R&D activities.

  18. Netherlands Subsidy State; Nederland Subsidiestaat

    Energy Technology Data Exchange (ETDEWEB)

    Reinhoudt, J.R.; Heemeijer, P.

    2004-09-01

    For each ministry in the Netherlands ten of the largest subsidies were analyzed by means of four criteria. Based on the results of the analysis recommendations are formulated to abolish a large number of subsidies. [Dutch] Deze brochure biedt een analyse van de tien grootste subsidies per ministerie. De ministeries van Binnenlandse Zaken, Financien en Defensie zijn, om praktische redenen, samengevoegd. Gezamenlijk beslaan de tien grootste subsidieregelingen van alle ministeries ruim 19 miljard euro. De in totaal 100 subsidieregelingen zijn getoetst aan vier criteria, en op basis van deze toetsing zijn aanbevelingen gedaan. De Edmund Burke Stichting stelt voor om bijna viervijfde (78 procent) van de ruim 19 miljard euro aan onderzochte subsidies af te schaffen. Deze besparing komt jaarlijks neer op ruim 15 miljard euro. De afschaffing van de huursubsidie en de studiefinanciering, als ook de afschaffing van subsidies aan bedrijven, dragen bij tot deze grote besparing.

  19. 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...... studies, our approach is entirely based on a theoretical microeconomic model, explicitly allows subsidies to have an impact on input use, and takes linkages between the farm and the farm household into account....

  20. 基于环境会计的逆向物流成本收益优化%Optimization of Reverse Logistics Cost and Revenue Based on Environment Accounting

    Institute of Scientific and Technical Information of China (English)

    赵淑红

    2014-01-01

    In this paper, we analyzed the importance of reverse logistics, summarized the shortcomings in the cost in and revenue from the reverse logistics process of the Chinese enterprises, then presented the strategy to optimize the cost and revenue on the basis of environment accounting, and at the end, proposed the corresponding solutions from the perspective of the government and enterprise.%分析了逆向物流的重要性,总结了我国企业目前在逆向物流成本及收益核算方面存在的弊端,从环境会计与逆向物流两个角度出发,给出了以环境会计为基础的逆向物流成本收益最大化策略,此外,从政府与公司的视角出发,给出了对应的解决办法。

  1. Analysis of Operating Costs of Subsidies in the Field of Agriculture of EU Countries

    Directory of Open Access Journals (Sweden)

    mics, University of South Bohemia, České Budějo vice, Czech RepublicJ. Svoboda

    2015-12-01

    Full Text Available The article deals with comparison of agricultural subsidies in the member states of the EU in the period 2004-2012 based on the database Farm Accountancy Data Network (FADN. During the monitored period we found a slight increase of operational subsidies with the fact that variability shows a decreasing trend. In the structure of subsidies we can see a clear transition to payments separated from production with significant differences between original member states and new member states (NMS. With the help of cluster analysis the member states were divided into groups according to their operational subsidies, total production and costs. With the use of correlation analysis we assessed the relationships between production, costs and operational subsidies re-counted per ha of utilised agricultural area. The increase of subsidies will not occur in higher cost productivity and only very slightly will it occur in the higher share of subsidized costs.

  2. 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...

  3. 47 CFR 36.213 - Network access services revenues.

    Science.gov (United States)

    2010-10-01

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

  4. Innovative revenue generation.

    Science.gov (United States)

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

    1991-01-01

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

  5. Government Preference and the Optimal Choice of R&D Subsidy Policy: Innovation Subsidy or Product Subsidy?

    Directory of Open Access Journals (Sweden)

    Yongcong Yang

    2014-01-01

    Full Text Available Taking government preference into consideration, we consider a three-stage game model to compare the differences of innovation subsidy and product subsidy. The findings reveal that stronger preference to consumers’ welfare leads to higher subsidy rates, which benefit not only consumers but also firms. To choose between the two subsidies, the optimal choice varies with the changing preference of policymakers. According to the results of numerical simulation, product subsidy is better than innovation subsidy in most cases, while the government’s expenditure of the former one is larger than the latter one. Moreover, subsidizing firms symmetrically and asymmetrically has different effects on the consequences.

  6. 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

  7. Accounting and Tax Treatment of the Special Way of Selling Merchandise Revenue%特殊销售方式下商品收入的会计与税务处理探析

    Institute of Scientific and Technical Information of China (English)

    夏迎峰; 肖斌

    2014-01-01

    在市场竞争过程中,企业为了促销商品,销售货物的形式具有多样化的特点。企业需要做好特殊销售的会计处理与税务处理,力求及时准确地确认收入,正确地进行纳税申报。因此对现金折扣、商业折扣、销售折让、以物易物和收取包装物押金等情况下销售收入的会计和税务处理进行了探讨和分析。%In the process of market competition, corporate promotional merchandise order form of sale of goods with a variety of features. Companies need to do accounting and tax treatment of special sales, and strive to timely and accurate recognition of revenue, tax returns correctly. In this paper, cash discounts, rebates, dis-counts, barter and collect deposits on packaging materials, such as accounting and tax treatment of several cases of sales were explored.

  8. 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

  9. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

  10. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

  11. Avoided electricity subsidy payments can finance substantial appliance efficiency incentive programs: Case study of Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Leventis, Greg [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Gopal, Anand [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Rue du Can, Stephane de la [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Phadke, Amol [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-03-01

    Numerous countries use taxpayer funds to subsidize residential electricity for a variety of socioeconomic objectives. These subsidies lower the value of energy efficiency to the consumer while raising it for the government. Further, while it would be especially helpful to have stringent Minimum Energy Performance Standards (MEPS) for appliances and buildings in this environment, they are hard to strengthen without imposing a cost on ratepayers. In this secondbest world, where the presence of subsidies limits the government’s ability to strengthen standards, we find that avoided subsidies are a readily available source of financing for energy efficiency incentive programs. Here, we introduce the LBNL Energy Efficiency Revenue Analysis (LEERA) model to estimate the appliance efficiency improvements that can be achieved in Mexico by the revenue neutral financing of incentive programs from avoided subsidy payments. LEERA uses the detailed techno-economic analysis developed by LBNL for the Super-efficient Equipment and Appliance Deployment (SEAD) Initiative to calculate the incremental costs of appliance efficiency improvements. We analyze Mexico’s tariff structures and the long-run marginal cost of supply to calculate the marginal savings for the government from appliance efficiency. We find that avoided subsidy payments alone can finance incentive programs that cover the full incremental cost of refrigerators that are 27% more efficient and TVs that are 32% more efficient than baseline models. We find less substantial market transformation potential for room ACs primarily because AC energy savings occur at less subsidized tariffs.

  12. 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.

  13. Revenue cycle management, Part II.

    Science.gov (United States)

    Crew, Matt

    2007-01-01

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

  14. 24 CFR 982.402 - Subsidy standards.

    Science.gov (United States)

    2010-04-01

    ... SECTION 8 TENANT BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM Dwelling Unit: Housing Quality Standards, Subsidy Standards, Inspection and Maintenance § 982.402 Subsidy standards. (a) Purpose. (1) The PHA...

  15. Large repayments of premium subsidies may be owed to the IRS if family income changes are not promptly reported.

    Science.gov (United States)

    Jacobs, Ken; Graham-Squire, Dave; Gould, Elise; Roby, Dylan

    2013-09-01

    Subsidies for health insurance premiums under the Affordable Care Act are refundable tax credits. They can be taken when taxes are filed or in advance, as reductions in monthly premiums that must be reconciled at tax filing. Recipients who take subsidies in advance will receive tax refunds if their subsidies were too small but will have to make repayments if their subsidies were too high. We analyzed predicted repayments and refunds for people receiving subsidies, using California as a case study. We found that many families could owe large repayments to the Internal Revenue Service at their next tax filing. If income changes were reported and credits adjusted in a timely manner throughout the tax year, the number of filers owing repayments would be reduced by 7-41 percent and the median size of repayments reduced by as much as 61 percent (depending on the level of changes reported and the method used to adjust the subsidy amounts). We recommend that the health insurance exchanges mandated by the Affordable Care Act educate consumers about how the subsidies work and the need to promptly report income changes. We also recommend that they provide tools and assistance to determine the amount of subsidies that enrollees should take in advance.

  16. The economics of agricultural subsidies

    NARCIS (Netherlands)

    Bosch, R.A.

    1985-01-01

    PART ONE1. 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 from direct cash tra

  17. 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.

  18. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    In this paper we make use of a quasi-experiment in the market for illegal downloading to study movie box office revenues. Exogenous variation comes from the unexpected shutdown of the popular file hosting platform Megaupload.com on January 19, 2012. The estimation strategy is based on a quasi dif...... for the theoretical perspective of (social) network effects where file-sharing acts as a mechanism to spread information about a good from consumers with zero or low willingness to pay to users with high willingness to pay....... difference-in-differences approach. We compare box office revenues before and after the shutdown to a matched control group of movies unaffected by the shutdown. We find that the shutdown had a negative, yet insignificant effect on box office revenues.This counterintuitive result may suggest support...

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

    OpenAIRE

    Wang, Xuan Lorna

    2012-01-01

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

  20. Role of seasonality on predator-prey-subsidy population dynamics.

    Science.gov (United States)

    Levy, Dorian; Harrington, Heather A; Van Gorder, Robert A

    2016-05-07

    The role of seasonality on predator-prey interactions in the presence of a resource subsidy is examined using a system of non-autonomous ordinary differential equations (ODEs). The problem is motivated by the Arctic, inhabited by the ecological system of arctic foxes (predator), lemmings (prey), and seal carrion (subsidy). We construct two nonlinear, nonautonomous systems of ODEs named the Primary Model, and the n-Patch Model. The Primary Model considers spatial factors implicitly, and the n-Patch Model considers space explicitly as a "Stepping Stone" system. We establish the boundedness of the dynamics, as well as the necessity of sufficiently nutritional food for the survival of the predator. We investigate the importance of including the resource subsidy explicitly in the model, and the importance of accounting for predator mortality during migration. We find a variety of non-equilibrium dynamics for both systems, obtaining both limit cycles and chaotic oscillations. We were then able to discuss relevant implications for biologically interesting predator-prey systems including subsidy under seasonal effects. Notably, we can observe the extinction or persistence of a species when the corresponding autonomous system might predict the opposite.

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

    Science.gov (United States)

    Blair, Kelley; Dunn, Elaine

    2015-02-01

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

  2. 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.

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

    OpenAIRE

    Váňová, Adéla

    2013-01-01

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

  4. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

  5. Strategies for successfully consolidating revenue operations.

    Science.gov (United States)

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

    2014-09-01

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

  6. 47 CFR 69.725 - Attribution of revenues to particular wire centers.

    Science.gov (United States)

    2010-10-01

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

  7. 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.

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

    Science.gov (United States)

    Drake, Jeff; Kane, Cheri

    2009-09-01

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

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

    Science.gov (United States)

    Casabona, Patrick; Shoaf, Victoria

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

  10. 5 KPIs that require revenue cycle managers' attention.

    Science.gov (United States)

    Saharia, Devendra

    2014-09-01

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

  11. 47 CFR 32.5040 - Private line revenue.

    Science.gov (United States)

    2010-10-01

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

  12. 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

  13. Transforming revenue management.

    Science.gov (United States)

    Silveria, Richard; Alliegro, Debra; Nudd, Steven

    2008-11-01

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

  14. 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.

  15. Revenue cycle management: part I.

    Science.gov (United States)

    Crew, Matt

    2006-01-01

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

  16. 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…

  17. 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…

  18. 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...... this context, this article revisits the foundation of media subsidies in certain developed democracies, aiming at qualifying the current discussions. Focusing on the Nordic countries, the article explores the connection between the social-democratic welfare-state regime and the extensive public frameworks...... for media subsidies found in this region. The article argues that even though continuity rather than disruption characterises the systems of direct and indirect subsidies, the current developments point towards a recalibration of the ways the Nordic countries subsidise media in the future....

  19. Theory and Model of Agricultural Insurance Subsidy

    Institute of Scientific and Technical Information of China (English)

    Wan Kailiang; Long Wenjun

    2007-01-01

    The issue of agricultural insurance subsidy is discussed in this paper aiming to make it provided more rationally and scientifically.It is started with the connection between agricultural insurance and financial subsidy.It is really necessary and crucial to implement the financial insurance due to the bad operational performance,especially in the developing countries.But the subsidy should be provided more rationally because financial subsidy has lots of negative effects.A model in competitive insurance markets developed by Ahsan et al(1982)and a farmers'decision model arc developed to solve the optimal subsidized rate.Finally,the equation is got to calculate it.But a quantitative subsidized rate is not made here because the calculation should be under some restricted conditions,which are always absent in the developing countries.So the government should provide some subsidy for the ex ante research and preparation to get the scientific probability and premium rate.

  20. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mustapha Gimba Kumshe

    2013-04-01

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

  2. Do agricultural subsidies crowd out or stimulate rural credit market institutions? The case of EU Common Agricultural Policy

    Directory of Open Access Journals (Sweden)

    Jan and Katarina Szegenyova Pokrivcak

    2012-11-01

    Full Text Available In this paper we estimate the impact of agricultural subsidies granted under the European Union’s Common Agricultural Policy (CAP on bank loans extended to farms. According to our theoretical analysis, subsidies may either stimulate or crowd out bank loans depending on the timing of subsidies, severity of credit constraint, type of subsidies and bank loans, and the relative cost of internal and external financing. In empirical analysis we use the Farm Accountancy Data Network (FADN farm level panel data for the period 1995-2007. We employ the fixed effects and generalised method of moment (GMM models. The estimated results suggest that (i big farms tend to use subsidies to increase long-term loans, whereas small farms tend to use subsidies to obtain short-term loans; (ii subsidies tend to crowd out short-term loans for big farms and long-term loans for small farms; (iii when controlling for the endogeneity, the crowding out effect becomes smaller, but the positive causal effect of subsidies on bank loans remains significant.

  3. Upaya Optimalisasi Penghematan Subsidi Bahan Bakar Minyak (BBM Agar Tepat Sasaran

    Directory of Open Access Journals (Sweden)

    Janita S. Meliala

    2014-05-01

    Full Text Available Subsidized fuel consumption continues to increase from year to year also put pressure on the state budget so that it becomes increasingly severe. This is caused by the government's energy policy tends to be adaptive and short-term oriented (myopic, so the government pays little attention to aspects of long-term autonomy of the Indonesian economy. Subsidy in the 2011 budget amounted to 33.42% of the total expenditure budget, 86% subsidy is used for energy subsidies and 64.6% the largest share of subsidies. The biggest users of fuel subsidy, is land transportation, with the classification of private vehicles, so it can be said that the subsidy is not received by the appropriate require. Related to this, the challenges that must be faced is the obligation to make a breakthrough in order to encourage domestic savings in fuel consumption and diversification in the use of non-fuel energy sources. There are three policy options as an effort to optimize the fuel subsidy savings. First, restrictions on the use of the fuel subsidy program, unfortunately the prospects of success of this policy is not good considering unprepared infrastructure and the emerging moral hazard. Second, the increase in fuel prices, the authors recommend the price increase to Rp 2000, - taking into account the effects of inflation, and financial savings, for the welfare of the people. Third, the use of CNG and new products from the fuel, this policy option can be run in the long run because it requires a longer preparation in building infrastructure.

  4. Upaya Optimalisasi Penghematan Subsidi Bahan Bakar Minyak (BBM Agar Tepat Sasaran

    Directory of Open Access Journals (Sweden)

    Janita Sembiring Meliala

    2014-07-01

    Full Text Available Subsidized fuel consumption continues to increase from year to year also put pressure on the state budget so that it becomes increasingly severe. This is caused by the government's energy policy tends to be adaptive and short-term oriented (myopic, so the government pays little attention to aspects of long-term autonomy of the Indonesian economy. Subsidy in the 2011 budget amounted to 33.42% of the total expenditure budget, 86% subsidy is used for energy subsidies and 64.6% the largest share of subsidies. The biggest users of fuel subsidy, is land transportation, with the classification of private vehicles, so it can be said that the subsidy is not received by the appropriate require. Related to this, the challenges that must be faced is the obligation to make a breakthrough in order to encourage domestic savings in fuel consumption and diversification in the use of non-fuel energy sources. There are three policy options as an effort to optimize the fuel subsidy savings. First, restrictions on the use of the fuel subsidy program, unfortunately the prospects of success of this policy is not good considering unprepared infrastructure and the emerging moral hazard. Second, the increase in fuel prices, the authors recommend the price increase to Rp 2000, - taking into account the effects of inflation, and financial savings, for the welfare of the people. Third, the use of CNG and new products from the fuel, this policy option can be run in the long run because it requires a longer preparation in building infrastructure.

  5. Revenue models in managed competition.

    Science.gov (United States)

    Mischler, N E

    1993-01-01

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

  6. Seigniorage revenue and Turkish economy

    OpenAIRE

    Levent, Korap

    2006-01-01

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

  7. 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.

  8. 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.

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

    Directory of Open Access Journals (Sweden)

    C. Luis Ramírez-Rojas

    1986-03-01

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

  10. ANALYSIS OF SUBSIDIES IN CROATIAN BEEKEEPING

    Directory of Open Access Journals (Sweden)

    Z. Puškadija

    2001-12-01

    Full Text Available Beekeeping in Croatia unlike many other productions was not subsidized until mid nineties. At the time of introduction of first subsidies honey market was very inefficient, and there was hardly any market for other bee products. Several years of implementation enables first analyses. The investigation is based on two complementary data sets, quantitative data on production and subsidies and farmers attitude toward importance of various measures. Croatian beekeepers compared with their colleagues from other transitional countries make business quite well. Major characteristics of Croatian beekeeping are low density (2.7 beehives per km2, relatively high degree of concentration (22.7 beehives per beekeeper and relatively intensive production (20 kg of honey per beehive and year. Additional importance to the beekeeping gives the export being more than 1/10 of honey production. Introduction of subsidy for honey production in 1998 resulted in 12% increased annual production in 1999. Besides, a number of beehives increased by 11% in 1999, after just one year of beekeeping subsidy. According to HSSC-a in 1997 Croatian beekeepers produced 16000 queens. In 2001 they produced already 38968. Investigation of farmers’ attitude toward influence of various subsidies on their business decisions showed that more than half of beekeepers claimed they were not influenced at all. Subsidies for honey production and queen production had, partially or fully influence on decisions of 25% beekeepers. Subsidy for queen testing had partially or fully influence on decisions of 25% beekeepers. Subsidy for beekeeping was the most important for beekeepers (30.8% of beekeepers were partially or fully influenced, although implementation of this measure was difficult since there is no registry of the beekeepers.

  11. Child Care: Multiple Factors Could Have Contributed to the Recent Decline in the Number of Children Whose Families Receive Subsidies. Report to Congressional Requesters. GAO-10-344

    Science.gov (United States)

    Brown, Kay E.

    2010-01-01

    As Congress considers reauthorization of the laws which provide funding for the Child Care and Development Fund (CCDF), there is interest in understanding what accounts for recent trends in child care subsidy receipt among eligible families and what research says about subsidies' effects on parents' ability to obtain and maintain employment. The…

  12. Subsidies to Increase Remote Pollution?

    Science.gov (United States)

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

    2017-04-12

    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.

  13. 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)

  14. 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

  15. 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.

  16. 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.…

  17. Accounting Measurement about Interest Revenue of Held - to - Maturity Investment in the Financial Assets Based on the Theory of Capital Time Value%金融资产中持有至到期投资利息收入的会计计量——基于资金时间价值理论

    Institute of Scientific and Technical Information of China (English)

    孟飞

    2012-01-01

    The new accounting standards for enterprises require that held - to - maturity investment in the financial assets should adopt the effective interest method and are subsequently measured at amortized cost, but the calculation of interest revenue and inter- est expense is complicated in the subsequent measurement. From the perspective of capital time value, this article uses the effective interest method combined with the new accounting standards and examples to discuss the problems of measurement of interest revenue and interest expense.%新企业会计准则规定金融资产中持有至到期投资应当采用实际利率法,按摊余成本进行后续计量,但后续计量中利息收入和利息费用的计算较为复杂。本文从资金时间价值角度,应用实际利率法结合新会计准则并以实例对利息收入和利息费用的计量问题进行探讨。

  18. A global subsidy for antimalarial drugs.

    Science.gov (United States)

    Gelband, Hellen; Seiter, Andreas

    2007-12-01

    In 2004, the Institute of Medicine concluded that a global high-level subsidy was the best way to make effective antimalarial drugs--currently, artemisinin-combination therapies (ACTs)--widely available at affordable prices and at the same time substantially delay the emergence and spread of artemisinin-resistant strains of falciparum malaria. The subsidy would be available to manufacturers of all ACTs meeting pre-specified efficacy, safety, and quality criteria. Buyers would pay very low prices, allowing drugs to flow through existing channels, with the aim of reaching consumers at a similar price to chloroquine, the most frequently used (although no longer effective) malaria drug. Unsubsidized artemisinin monotherapies would be more expensive than subsidized ACTs (co-formulations), thereby largely eliminating their use through market forces. Conditions favoring the emergence of artemisinin-resistant malaria would be greatly reduced. The global high-level subsidy is a powerful idea that is moving from economic concept to pragmatic reality.

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

    African Journals Online (AJOL)

    Open Access DOWNLOAD FULL TEXT ... Data were analyzed using means, frequencies and percentages. ... government monopoly procurement and subsidy on the product, government partial procurement and subsidy on the procured final ...

  20. The Recognition and Accounting of Revenues from Selling Goods by Means of Deferred Payment%递延收款方式下销售商品收入的确认与会计核算

    Institute of Scientific and Technical Information of China (English)

    田彪

    2012-01-01

    新《企业会计准则》对递延方式分期收款销售商品业务的处理与原办法相比已产生了实质性的变化,由此对企业利润、现金流产生一定的影响。为了规范企业递延方式分期收款销售商品收入的会计核算,真实完整地提供会计信息,防范经营风险,本文结合新准则分析了递延方式分期收款销售商品收入的确认条件及会计处理要点。%After the release of the new Enterprise Accounting Standards,the author notices that there are substantial changes on the deferred payment,which has some impacts on the corporation profits and cash flows.In order to regulate the accounting of deferred payment,completely provide the accounting information and guard against operational risks,the paper analyses the recognition conditions and accounting treatment points of the deferred payment in terms of the new Enterprise Accounting Standards.

  1. Subsidy Policy System for Agricultural Natural Disasters in China

    Institute of Scientific and Technical Information of China (English)

    Rong; LUO; Fengxian; YAN; Jun; GE

    2014-01-01

    From theories and cases,this paper analyzed current situation of subsidy policy system for agricultural natural disasters in China.Improvement and perfection of subsidy policies for agricultural natural disasters need clear classification and additional special subsidy plan.It is recommended to improve and perfect subsidy policy system for agricultural natural disasters through attaching importance to scientific studies on reduction and prevention of agricultural disasters and gradually supplementing agricultural disaster reduction and prevention system.

  2. PENGATURAN SUBSIDI PERIKANAN DALAM WTO DAN DAMPAKNYA BAGI INDONESIA

    Directory of Open Access Journals (Sweden)

    Hilton T. Putra

    2015-02-01

    Full Text Available Fisheries subsidies have been practiced by many states in the world. Such actions are considered as one of the causes of over-fishing. Its also endanger sustainable fisheries management. There is no specific regulation on fisheries subsidies in the WTO. To date, negotiation over fisheries subsidies came out with the draft and it would be attach as Annexes VIII of SCM Agreement. The draft of fisheries subsidies specifically regulates prohibited subsidies, general exception and special and different treatment. The impact of the WTO fisheries subsidies draft will be negative to the Indonesian fisheries market, fishery resources and employment.   Subsidi perikanan telah dipraktikkan oleh negara-negara di dunia. Tindakan tersebut dianggap sebagai salah satu penyebab terjadinya eksploitasi sumber daya perikanan sehingga membahayakan pengelolaan perikanan berkelanjutan. Terkait dengan perdagangan dan subsidi perikanan, belum ada regulasi khusus tentang subsidi perikanan di WTO. Negosiasi di WTO hingga saat ini baru pada rancangan yang akan menjadi lampiran VIII SCM Agreement. Rancangan subsidi perikanan di WTO mengatur secara khusus tentang subsidi perikanan yang dilarang dan pengecualian secara umum. Dampak dari rancangan subsidi perikanan WTO tersebut apabila berhasil disahkan akan memberikan dampak negatif kepada Indonesia terkait dengan pasar perikanan, sumber daya perikanan dan lapangan pekerjaan.

  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...

  4. 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 microsimulatio

  5. The Distributional Effects of Higher Education Subsidies.

    Science.gov (United States)

    Blaug, Mark

    1982-01-01

    Analyzes factors affecting whether the relationship between taxing formulas and the provision of postsecondary education subsidies in the United States results in redistribution of income from the poor to the rich or vice versa. An examination of the effects of these factors in Britain fails to resolve the question. (PGD)

  6. 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...

  7. Should the Rich Be Given Housing Subsidies?

    Institute of Scientific and Technical Information of China (English)

    Xu Lifan

    2010-01-01

    @@ On October 12,the Department of Human Resources and Social Security of Shenzhen,a boomtown in south China's Guangdong Province,released a list of recipients of housing subsidies for top professionals.The list entitled Ma Huateng(Pony Ma),CEO of Tencent Computer System Co.Ltd.,to receive 3,100 yuan($456)each month since July.

  8. 19 CFR 351.525 - Calculation of ad valorem subsidy rate and attribution of subsidy to a product.

    Science.gov (United States)

    2010-04-01

    ... will attribute the subsidy to multinational production. (c) Trading companies. Benefits from subsidies... corporations to the products produced by both corporations. (iii) Holding or parent companies. If the firm that received a subsidy is a holding company, including a parent company with its own operations, the Secretary...

  9. 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.

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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.

  15. Groundwater subsidies and penalties to corn yield

    Science.gov (United States)

    Zipper, S. C.; Booth, E.; Loheide, S. P.

    2013-12-01

    Proper water management is critical to closing yield gaps (observed yield below potential yield) as global populations continue to expand. However, the impacts of shallow groundwater on crop production and surface processes are poorly understood. The presence of groundwater within or just below the root zone has the potential to cause (via oxygen stress in poorly drained soils) or eliminate (via water supply in dry regions) yield gaps. The additional water use by a plant in the presence of shallow groundwater, compared to free drainage conditions, is called the groundwater subsidy; the depth at which the groundwater subsidy is greatest is the optimal depth to groundwater (DTGW). In wet years or under very shallow water table conditions, the groundwater subsidy is likely to be negative due to increased oxygen stress, and can be thought of as a groundwater penalty. Understanding the spatial dynamics of groundwater subsidies/penalties and how they interact with weather is critical to making sustainable agricultural and land-use decisions under a range of potential climates. Here, we examine patterns of groundwater subsidies and penalties in two commercial cornfields in the Yahara River Watershed, an urbanizing agricultural watershed in south-central Wisconsin. Water table levels are generally rising in the region due to a long-term trend of increasing precipitation over the last several decades. Biophysical indicators tracked throughout both the 2012 and 2013 growing seasons show a strong response to variable groundwater levels on a field scale. Sections of the field with optimal DTGW exhibit consistently higher stomatal conductance rates, taller canopies and higher leaf area index, higher ET rates, and higher pollination success rates. Patterns in these biophysical lines of evidence allow us to pinpoint specific periods within the growing season that plants were experiencing either oxygen or water stress. Most importantly, groundwater subsidies and penalties are

  16. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

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

  17. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

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

  18. 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.

  19. Crop Insurance, Premium Subsidy and Agricultural Output

    Institute of Scientific and Technical Information of China (English)

    XU Jing-feng; LIAO Pu

    2014-01-01

    This paper studied the effects of crop insurance on agricultural output with an economic growth model. Based on Ramsey-Cass-Koopmans (RCK) model, a basic model of agriculture economic growth was developed. Extending the basic model to incorporate uncertainty and insurance mechanism, a risk model and a risk-insurance model were built to study the inlfuences of risk and crop insurance on agricultural output. Compared with the steady states of the three models, the following results are achieved:(i) agricultural output decreases if we introduce uncertainty into the risk-free model;(ii) crop insurance promotes agriculture economic growth if insurance mechanism is introduced into the risk model;(iii) premium subsidy constantly improves agricultural output. Our contribution is that we studied the effects of crop insurance and premium subsidy from the perspective of economic growth in a dynamic framework, and proved the output promotion of crop insurance theoretically.

  20. 49 CFR 1243.1 - Revenues, expenses and income.

    Science.gov (United States)

    2010-10-01

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

  1. Effective Utilization Of Tax Revenue In Nigeria

    Directory of Open Access Journals (Sweden)

    Michael Baghebo

    2012-07-01

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

  2. Containing revenue-cycle costs.

    Science.gov (United States)

    Geer, Robert; Burton, Eric

    2003-04-01

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

  3. Revenue-maximizing monetary policy

    OpenAIRE

    Joseph H. Haslag; Eric R. Young

    1998-01-01

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

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

    Science.gov (United States)

    2011-10-31

    reengage NAFTA . A renegotiation of NAFTA may cause more problems with our other trade agreement partner, Canada . For instance, renegotiating NAFTA may...FINAL 3. DATES COVERED (From - To) 4. TITLE AND SUBTITLE NAFTA & Farm Subsidies: A Recipe for Poor Regional Security...ABSTRACT The North American Free Trade Agreement ( NAFTA ) and U.S. farm subsidies are a recipe for Mexican agribusiness failure. Removing farm subsidies

  6. Revisiting revenue management for remanufactured products

    Science.gov (United States)

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

    2013-11-01

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

  7. Carbon Revenue Recycling - Opportunities and Challenges

    OpenAIRE

    Elena Simonova; Rock Lefebvre

    2009-01-01

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

  8. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    OpenAIRE

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-01-01

    Revenue is an important indicator to users of financial statements in assessing an entity's financial performance and position. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) issued in May 2014 provides a robust framework for addressing revenue issues. The standard establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an enti...

  9. The next generation of revenue cycle management.

    Science.gov (United States)

    Hammer, David C

    2007-07-01

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

  10. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

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

  11. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

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

  12. Premium subsidies for health insurance: excessive coverage vs. adverse selection.

    Science.gov (United States)

    Selden, T M

    1999-12-01

    The tax subsidy for employment-related health insurance can lead to excessive coverage and excessive spending on medical care. Yet, the potential also exists for adverse selection to result in the opposite problem-insufficient coverage and underconsumption of medical care. This paper uses the model of Rothschild and Stiglitz (R-S) to show that a simple linear premium subsidy can correct market failure due to adverse selection. The optimal linear subsidy balances welfare losses from excessive coverage against welfare gains from reduced adverse selection. Indeed, a capped premium subsidy may mitigate adverse selection without creating incentives for excessive coverage.

  13. Environmental harm of hidden subsidies: global warming and acidification.

    Science.gov (United States)

    van Beers, Cees; van den Bergh, Jeroen C J M

    2009-09-01

    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 CO2 emissions reduction by The Netherlands. Reforming or removing off-budget subsidies may thus be an important strategy of effective climate policy.

  14. Kerosene subsidies for household lighting in India: what are the impacts?

    Science.gov (United States)

    Lam, Nicholas L.; Pachauri, Shonali; Purohit, Pallav; Nagai, Yu; Bates, Michael N.; Cameron, Colin; Smith, Kirk R.

    2016-04-01

    Kerosene subsidy reform is a key policy concern in India and other developing countries. As kerosene is widely used for lighting in India, any price change will likely have considerable public welfare impacts on the large fraction of the poor who do not have access to reliable electricity supply for lighting. In this study, we assess historic kerosene use for residential lighting across population groups separated by urban/rural, expenditure, and electricity service levels using data from India. Consumption trends are used to inform a service demand model and evaluate how changes in fuel price, electricity connection, and supply reliability influence environmental, health and economic outcomes. We find that users relying on kerosene for supplemental lighting—in combination (‘stacked’) with electricity—accounted for 64% of residential kerosene consumed for lighting in 2005. Tested scenarios that addressed service needs of supplemental users had the greatest welfare benefits, especially in the future. Scenarios reducing PM2.5 emissions from kerosene lighting can avert between 50 and 300 thousand disability adjusted life years relative to a baseline scenario in 2030. Lighting kerosene is highly price sensitive, resulting in a drop in demand of 97% in a scenario in which current subsidies are phased out by 2030. Deadweight loss of the subsidy in 2005 is estimated at 200-950 million, with three quarters attributable to supplemental kerosene lighting. Support for cleaner lighting technologies not reliant on fossil fuel subsidies would appear to be ‘no regrets’ or ‘co-benefits’ options for India, and could be implemented in parallel with subsidy removal.

  15. Shallow groundwater subsidies to terrestrial ecosystems (Invited)

    Science.gov (United States)

    Jackson, R. B.; Jayawickreme, D.; Nosetto, M.; Jobbagy, E. G.

    2010-12-01

    Throughout the world, shallow groundwater systems subsidize much higher net primary productivity (NPP) than would be expected based solely on local rainfall. Such subsidies are far more prevalent and less recognized in upland systems than in more commonly studied riparian ones. We present a quantitative framework for examining and quantifying groundwater subsidies globally, illustrating subsidies to NPP across rainfall gradients in Argentina and the southern United States, including Texas and California. In the Argentine Pampas, we determined that the presence of relatively shallow ground water increased the transpiration of forest plantations by 300 to 400 mm. Farther west, the presence of well developed Prosopis flexuosa woodlands in the Monte desert region east of the Andes has puzzled scientists for decades. We explored the vulnerability and importance of phreatic ground water for the productivity of the region, comparing the contributions of local rainfall to that of remote mountain recharge that is increasingly being diverted for irrigated agriculture before it reaches the desert. The isotopic composition of phreatic ground waters (δ2H; -137±5 ‰) closely matched the signature of water brought to the region by the Mendoza River (-137±6 ‰), suggesting that mountain river infiltration rather than in-situ rainfall deep drainage (-39±19 ‰) was the dominant mechanism of recharge. Vegetation in woodland ecosystems there relied on regionally derived ground water from Andean snowmelt located from 6.5 to 9.5 m underground. Understanding the ecohydrological coupling of surface and ground waters is vital for estimating net primary productivity and for balancing the demands of managed ecosystems with the conservation of unique natural systems.

  16. 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.

  17. Canada’s northern food subsidy Nutrition North Canada: a comprehensive program evaluation

    Science.gov (United States)

    Galloway, Tracey

    2017-01-01

    ABSTRACT Background: Nutrition North Canada (NNC) is a retail subsidy program implemented in 2012 and designed to reduce the cost of nutritious food for residents living in Canada’s remote, northern communities. The present study evaluates the extent to which NNC provides access to perishable, nutritious food for residents of remote northern communities. Design: Program documents, including fiscal and food cost reports for the period 2011–2015, retailer compliance reports, audits of the program, and the program’s performance measurement strategy are examined for evidence that the subsidy is meeting its objectives in a manner both comprehensive and equitable across regions and communities. Results: NNC lacks price caps or other means of ensuring food is affordable and equitably priced in communities. Gaps in food cost reporting constrain the program’s accountability. From 2011–15, no adjustments were made to community eligibility, subsidy rates, or the list of eligible foods in response to information provided by community members, critics, the Auditor General of Canada, and the program’s own Advisory Board. Measures to increase program accountability, such as increasing subsidy information on point-of-sale receipts, make NNC more visible but do nothing to address underlying accountability issues Conclusions: The current structure and regulatory framework of NNC are insufficient to ensure the program meets its goal. Both the volume and cost of nutritious food delivered to communities is highly variable and dependent on factors such as retailers’ pricing practices, over which the program has no control. It may be necessary to consider alternative forms of policy in order to produce sustainable improvements to food security in remote, northern communities. PMID:28151097

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

    OpenAIRE

    Rantanen, Aimo

    2013-01-01

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

  19. 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.

  20. Modelling income group differences in the health and economic impacts of targeted food taxes and subsidies.

    Science.gov (United States)

    Nnoaham, Kelechi E; Sacks, Gary; Rayner, Mike; Mytton, Oliver; Gray, Alastair

    2009-10-01

    To examine the effects, by income group, of targeted food taxes and subsidies on nutrition, health and expenditure in the UK. A model based on consumption data and demand elasticity was constructed to predict the effects of four food taxation-subsidy regimens. Resulting changes in demand, expenditure, nutrition, cardiovascular disease (CVD) and cancer mortality were estimated. Data Expenditure data were taken from the Expenditure and Food Survey; estimates of price elasticities of demand for food were taken from a report based on the National Food Survey 1988-2000. Estimates of effect on CVD and cancer mortality of changing fat, salt, fruit and vegetable intake were taken from previous meta-analyses. (i) Taxing principal sources of dietary saturated fat is unlikely to reduce cardiovascular disease (CVD) or cancer mortality. (ii) Taxing 'less healthy' foods (defined by the WXYfm nutrient profiling model) could increase CVD and cancer deaths by 35-1300 yearly. (iii) Taxing 'less healthy' foods and subsidising fruits and vegetables by 17.5% could avert up to 2900 CVD and cancer deaths yearly. (iv) Taxing 'less healthy' foods and using all tax revenue to subsidize fruits and vegetables could avert up to 6400 CVD and cancer deaths yearly. Few obesity-related CVD deaths are averted by any of the regimens. All four regimens would be economically regressive and positive health effects will not necessarily be greater in lower-income groups where the need for dietary improvement is higher. A targeted food tax combined with the appropriate subsidy on fruits and vegetables could reduce deaths from CVD and cancer.

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

    Science.gov (United States)

    Britt, John; Adams, Shawn; Snow, Trevor

    2015-07-01

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

  2. 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.

  3. 42 CFR 423.782 - Cost-sharing subsidy.

    Science.gov (United States)

    2010-10-01

    ... for Low-Income Individuals § 423.782 Cost-sharing subsidy. (a) Full subsidy eligible individuals. Full... income under 135 percent of the Federal poverty line applicable to the individual's family size who meet...-benefit dual eligible individuals with incomes that do not exceed 100 percent of the Federal poverty...

  4. Do Lower Lender Subsidies Reduce Guaranteed Student Loan Supply?

    Science.gov (United States)

    Austin, D. Andrew

    2010-01-01

    The article analyzes effects of borrower interest rates and student lender subsidies on federally guaranteed student loan volumes from 1988 to 1994 and from 1996 to 2006. Some have argued that lender subsidy cuts would reduce loan supply or cause lenders to exit the student loan market. If lenders get economic rents due to overly generous…

  5. 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…

  6. Use and Impact of a Cash Subsidy Program.

    Science.gov (United States)

    Herman, Sandra E.

    1991-01-01

    The use and impact of a $256 monthly cash subsidy by 1,283 Michigan families with children with severe disabilities were examined. Families reported such uses as the purchase of clothing, toys, sitters, special foods, adaptive equipment, and professional services. Families indicated that the subsidy had improved family life, eased financial…

  7. The Effectiveness of Wage Subsidies for Persons with Disabilities.

    Science.gov (United States)

    Mangan, John

    1990-01-01

    In 1981 the Australian government introduced a system of wage subsidies designed to induce employers to increase job offers to persons with disabilities. This article reports on the effectiveness of the wage subsidy policy and examines some supply characteristics for labor market success by the disabled. (Author/JOW)

  8. 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…

  9. Evaluating state tax revenue variability: a portfolio approach

    OpenAIRE

    Garrett, Thomas A.

    2006-01-01

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

  10. Complexities in transplant revenue management.

    Science.gov (United States)

    Marshall, Barry; Swearingen, Justin P

    2007-06-01

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

  11. 77 FR 57055 - Regulations Governing Practice Before the Internal Revenue Service

    Science.gov (United States)

    2012-09-17

    ... practice requires the knowledge, skill, thoroughness, and preparation necessary for the matter for which... Administration). List of Subjects in 31 CFR Part 10 Accountants, Administrative practice and procedure, Lawyers... Internal Revenue Service. (b) Certified public accountants. Any certified public accountant who is...

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

    Science.gov (United States)

    Kaufmann, Cornel; Schmid, Christian; Boes, Stefan

    2017-08-05

    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.

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

    OpenAIRE

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

    2000-01-01

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

  14. Revenue Maximizing Head Starts in Contests

    OpenAIRE

    Franke, Jörg; Leininger, Wolfgang; Wasser, Cédric

    2014-01-01

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

  15. Revenue management system for the hospitality

    OpenAIRE

    Kalinka Pavlova

    2017-01-01

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

  16. 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.

  17. The dynamic model of enterprise revenue management

    Science.gov (United States)

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

    2017-01-01

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

  18. 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....

  19. 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

  20. 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

  1. Revenue management system for the hospitality

    Directory of Open Access Journals (Sweden)

    Kalinka Pavlova

    2017-03-01

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

  2. Sensitivity of Personal Account Accumulated Value of New Rural Social Pension Insurance to Variation of Uncertainties

    OpenAIRE

    Cao, Wenxian

    2012-01-01

    The personal account of new rural social pension insurance raises funds in the form of individual premium-paying, collectively pooled subsidy and government subsidy. The personal account accumulated value has a decisive influence on the payment level of personal account pension. The personal account accumulated value has a direct or indirect relationship with the income level of farmers, premium-paying level, the insured period, investment return rate of funds and other factors. Analyzing the...

  3. Trade Externalities of Agricultural Subsidies and World Trade Organization

    Directory of Open Access Journals (Sweden)

    Satya R. Swain

    2009-01-01

    Full Text Available Problem statement: Almost every country is spending a large proportion of its income on agricultural subsidies; still the agricultural farmers of developing countries are unable to compete globally. There is increase in dependence on food imports, and a decline in food self-reliance. The aim and objectives of this study is to highlight the multiplex nature and enormity of the trade externalities of agricultural subsidies. Approach: To understand the issues and process clearly, reference has been made to GATT Agreements, WTO Agreements on Agriculture and Subsidies, policies of different countries in this regard, scholarly writings on the subject and the cases related to it. Doctrinaire methodology, which includes analytical, descriptive and comparative method, has been followed in this study. Results: Agricultural subsidies are cardinal facet of agriculture and have a major role to play in international trade. Even after separate Agreements on Agriculture and Subsidies, the World Trade Organization still failed in minimizing agricultural subsidies. Conclusion: The developing countries should unite and cooperate among themselves, which may help in advancing the cause of their own and scaling down agricultural subsidies, which has become a stumbling block to efforts to dismantle international trade barriers.

  4. 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

  5. '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....

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

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    match depends on the applicant's unemployment duration and on the method of search. The hiring subsidy raises job destruction and extends contrary to Mortensen-Pissarides (1999, 2003) the duration of a job search, so that equilibrium unemployment increases. Like the subsidy, organizational reforms...... of a job search via the PES.......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...

  7. Scheme of Constructing CGE Model of China’s Direct Grain Subsidy Policy

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    This paper introduces the model of China’s direct grain subsidy policy, adopts computable general equilibrium (CGE) theory, and advances the scheme of constructing the model of China’s direct grain subsidy policy. On the basis of some assumptions, such as conforming to the complete competition of market, inexistence of move of capital and labor forces among countries, unchanged exchange rate and incomplete substitution, and the main body of behavior comprising representative households, producers, local government and central government, the model established in this paper includes production module and demand module. Moreover, the model takes into account equilibrium structure, the definition of profiting and macro condition for closure, the related coefficients this CGE model needs include Armingtion substitution elasticity of intermediate composite product, investment composite product and consumption composite product between import and domestic production; substitution elasticity among production factors; conversion elasticity of total sales between domestic absorption and export; elasticity of residents’ expenditure; elasticity of price; elasticity of export demand; the relative share of all sectors in capital stock. This paper also points out the advantages and limitations of CGE model in analyzing direct grain subsidy policy.

  8. 26 CFR 301.6803-1 - Accounting and safeguarding.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Accounting and safeguarding. 301.6803-1 Section 301.6803-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION General Provisions Relating to Stamps § 301.6803-1...

  9. What makes a physician revenue cycle tick.

    Science.gov (United States)

    Freeman, Thomas; Stephen, Stan

    2011-09-01

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

  10. Sampling and Representation Complexity of Revenue Maximization

    OpenAIRE

    Dughmi, Shaddin; Han, Li; Nisan, Noam

    2014-01-01

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

  11. Revenue Sharing in European Football Leagues

    DEFF Research Database (Denmark)

    Olai Hansen, Bodil; Tvede, Mich

    2016-01-01

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

  12. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

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

    2003-01-01

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

  13. Integrating hospital and physician revenue cycle operations.

    Science.gov (United States)

    Lockett, Kevin M

    2014-03-01

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

  14. Revenue cycle staff education: 3 views.

    Science.gov (United States)

    Schnelle, Lorraine P

    2006-09-01

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

  15. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

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

    2003-01-01

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

  16. 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.

  17. Analysis on Forest Tending Subsidies Policy in China

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The shortage of forest tending funds in China has caused the retarded thinning for those forests that need urgently the tending thinning, which in turn has a negative impact on the implementation of forest management activities and results in the poor state of forest quality, function and healthy. This paper analyzed the necessity to implement forest tending subsidies, concluded the experience abroad, and proposed some policy recommendations on how to implement forest tending subsidies in China. It was indi...

  18. 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

  19. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Science.gov (United States)

    2011-03-28

    ... those prescribing disclosures that explain, modify or supplement the accounting measurements... which material revenues or expenses are recorded; and Significant accounting policies and measurement... March 28, 2011 Part II Securities and Exchange Commission 17 CFR Part 211 Staff Accounting Bulletin...

  20. 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.

  1. SUBSIDIES - CONCEPT, RECOGNITION AND TAX IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    ROMAN DANCIU

    2009-01-01

    Full Text Available Even if, theoretically speaking the specialty literature accepted andvalidated the concept of perfect competition, this remains, only a hypothetical issue that cannotbe met in its pure form - in the real economy. The impossibility of the market to regulate itselfas well as the anti-competition practices or unfair competition make absolute necessary theintervention of the state at the economic level in order to re-establish the market equilibriumand to relaunch the economic growth. But this intervention - both at world level as well as atEU level - or more specific at the Romanian level - takes place in a controlled way based uponsome specific regulations. Such regulations aim at the domains of state intervention, type andquantum of aid, concession conditions, as well as at the reflection in the beneficiaries’ financialsituations of the aid received and their influence upon the economic - financial results. We tryhereafter a brief presentation of the concept, recognition and fiscal implications of the mostused form of state aid in the economy: subsidies.

  2. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

    Full Text Available 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.

  3. GASB's Basis of Accounting Project.

    Science.gov (United States)

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  4. A simple change to the Medicare Part D low-income subsidy program could save $5 billion.

    Science.gov (United States)

    Zhang, Yuting; Zhou, Chao; Baik, Seo Hyon

    2014-06-01

    Medicare Part D provides a subsidy to beneficiaries with incomes below 150 percent of the federal poverty level. Enrollees with the low-income subsidy accounted for 75 percent of the $60 billion in total federal Part D spending in 2013. The government randomly assigns any new beneficiary who automatically qualifies for the subsidy, or who successfully applies for it without indicating a preferred plan, to a stand-alone Part D plan whose premium is equal to or below the average premium for the basic Part D benefit in the region. We used an intelligent reassignment algorithm and 2008-09 Part D drug use and spending data to match enrollees to available plans according to their medication needs. We found that such a reassignment approach could have saved the federal government over $5 billion in 2009, for mean government savings of $710 (median: $368) per enrollee with a low-income subsidy. Implementing that simple change to reassign beneficiaries would have also lowered the proportion of prescriptions that required utilization review from 29 percent to 20 percent, and the proportion of prescriptions with quantity limits from 27 percent to 19 percent. Project HOPE—The People-to-People Health Foundation, Inc.

  5. Empirical Analysis of China’s Direct Food Subsidy Policy Based on DEA Model: A Case Study of Direct Food Subsidy Policy in Shandong Province

    Institute of Scientific and Technical Information of China (English)

    Ying; LIU

    2014-01-01

    The direct food subsidy is an important agricultural subsidy policy under current conditions,more efficient than grain price protection policy and other policies,and it is of great importance to the agricultural development,but this policy will not meet the interests of society in the long run. In this paper,we make an empirical study with the direct food subsidy policy in Shandong Province as an example,focusing on the analysis of the efficiency of policy implementation in different regions. Study suggests that direct food subsidy has made some achievements,but there are some problems in practice,such as low standard for direct food subsidy policy,less subsidy varieties,generally low efficiency of direct food subsidy policy,lack of unified policy implementation,serious waste of money and inefficient supervision during the subsidy policy implementation process. In order to improve the efficiency of direct food subsidy,it is necessary to raise standard for subsidy,and expand the scope of subsidy varieties; unify the policy,and make the policy suit local circumstances; improve the subsidy mechanism,regulate government behavior,and strengthen supervision.

  6. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  7. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  8. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  9. 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.

  10. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Changes in accounting periods and in methods of....204 Changes in accounting periods and in methods of accounting. (a) Accounting periods. A taxpayer who changes his accounting period shall, before using the new period for income tax purposes, comply with the...

  11. Sub-national Revenue Mobilization in Mexico

    OpenAIRE

    Castaneda, Luis Cesar; Pardinas, Juan

    2012-01-01

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

  12. Approximate Revenue Maximization in Interdependent Value Settings

    OpenAIRE

    Chawla, Shuchi; Fu, Hu; Karlin, Anna

    2014-01-01

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

  13. 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.

  14. 26 CFR 1.408A-10 - Coordination between designated Roth accounts and Roth IRAs.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Coordination between designated Roth accounts and Roth IRAs. 1.408A-10 Section 1.408A-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Plans, Etc. § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs. Q-1. Can...

  15. Revenue Allocation and Economic Development in Nigeria

    Directory of Open Access Journals (Sweden)

    Dagwom Yohanna Dang

    2013-09-01

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

  16. Preserving Neighborhood Opportunity: Where Federal Housing Subsidies Expire

    Science.gov (United States)

    Lens, Michael C.; Reina, Vincent

    2017-01-01

    Rent burdens are increasing in U.S. metropolitan areas while subsidies on privately owned, publicly subsidized rental units are expiring. As a result, some of the few remaining affordable units in opportunity neighborhoods are at risk of being converted to market rate. Policy makers face a decision about whether to devote their efforts and scarce resources toward developing new affordable housing, recapitalizing existing subsidized housing, and/or preserving properties with expiring subsidies. There are several reasons to preserve these subsidies, one being that properties may be located in neighborhoods with greater opportunity. In this article, we use several sources of data at the census tract level to learn how subsidy expirations affect neighborhood opportunity for low-income households. Our analysis presents several key findings. First, we find that units that left the project-based Section 8 program were – on average – in lower opportunity neighborhoods, but these neighborhoods were improving. In addition, properties due to expiry from the Section 8 program between 2011 and 2020 are in higher opportunity neighborhoods than any other subsidy program. On the contrary, new Low-Income Housing Tax Credit (LIHTC) units were developed in tracts similar to those where LIHTC units are currently active, which tend to be lower opportunity neighborhoods. PMID:28553063

  17. Livestock Subsidies and Rangeland Degradation in Central Crete

    Directory of Open Access Journals (Sweden)

    Patrick Hostert

    2009-12-01

    Full Text Available Marginal and unstable environmental conditions force stockbreeders in drylands to develop adaptive strategies to ensure stability of production. In intensive market-oriented pastoral systems, the partial substitution of rangeland forage production by external feed increases the influence of commodity prices in stockbreeders’ decisions, which become increasingly decoupled from environmental constraints. In Mediterranean countries of the European Union (EU, Common Agricultural Policy (CAP subsidies also influence agricultural practices, potentially increasing environmental impacts. By modeling subsidy allocation to sheep and goat breeders in Crete, we showed that livestock subsidies for Less Favoured Areas (LFA stimulated flock growth up to a point. By linking interviews of farmers to remote-sensing data in four village communities in central Crete, we tested statistically alternative hypotheses explaining the links between CAP subsidies, livestock-husbandry practices, and land degradation at the farm level. The flock growth stimulated by livestock subsidies was accompanied by the intensification of herd management, and decreasing yields and profits, with no statistical association to vegetation degradation. Farms with larger flocks became more sensitive to market fluctuations.

  18. Hard coal subsidies: a never-ending story?

    Energy Technology Data Exchange (ETDEWEB)

    Manuel Frondel; Rainer Kambeck; Christoph M. Schmidt [Rheinisch-Westfaelisches Institut fuer Wirtschaftsforschung (RWI Essen), Essen (Germany)

    2007-07-15

    In Germany, hard coal has been subsidized for almost half a century. Despite the declining significance of hard coal production for the domestic labor market, the subsidies have continued to increase until the mid-1990s, reaching a peak at 6.7 billion in 1996. While these subsidies have been continually shrinking since then, settling at 2.7 billion euro in 2005, it is very likely that hard coal support will be extended in Germany well into the next decade and even beyond. This article questions the main arguments raised by the proponents of hard coal subsidization in Germany and other EU countries. Most importantly, in addition to the drain these subsidies impose on public budgets, substantial opportunity costs are implied, leading funds away from alternative, more beneficial public investments. From a social welfare perspective, the rapid abolition of these subsidies is recommended, not only in Germany, where in real terms the accumulated amount of subsidies has now far exceeded 165 billion euro, but also all across Europe. 31 refs., 5 figs.

  19. Hard coal subsidies: A never-ending story?

    Energy Technology Data Exchange (ETDEWEB)

    Frondel, Manuel [Rheinisch-Westfaelisches Institut fuer Wirtschaftsforschung RWI Essen, Hohenzollernstr. 1-3, 45128 Essen (Germany)]. E-mail: frondel@rwi-essen.de; Kambeck, Rainer [Rheinisch-Westfaelisches Institut fuer Wirtschaftsforschung RWI Essen, Hohenzollernstr. 1-3, 45128 Essen (Germany); Schmidt, Christoph M. [Rheinisch-Westfaelisches Institut fuer Wirtschaftsforschung RWI Essen, Hohenzollernstr. 1-3, 45128 Essen (Germany)

    2007-07-15

    In Germany, hard coal has been subsidized for almost half a century. Despite the declining significance of hard coal production for the domestic labor market, the subsidies have continued to increase until the middle of the last decade, reaching a peak at Euro 6.7 billion in 1996. While these subsidies have been continually shrinking since then, settling at Euro 2.7 billion in 2005, it is very likely that hard coal support will be extended in Germany well into the next decade and even beyond. This article questions the main arguments raised by the proponents of hard coal subsidization in Germany and other EU countries. Most importantly, in addition to the drain these subsidies impose on public budgets, substantial opportunity costs are implied, leading funds away from alternative, more beneficial public investments. From a social welfare perspective, we, therefore, recommend the rapid abolition of these subsidies not only in Germany, where in real terms the accumulated amount of subsidies has now far exceeded Euro 165 billion, but also all across Europe.

  20. Factor Analysis on Subsidy Preference of Private Forest Owners

    Institute of Scientific and Technical Information of China (English)

    Niandong; CHEN; Chunxia; ZHANG; Senwei; HUANG

    2013-01-01

    Forest farmers are the basic micro-subjects in southern collectively owned forest, and their willingness towards forest management directly influences forestry development. Thus, to provide subsidies to forest farmers is an important means to encourage the farmers’ enthusiasm to manage the forest and promote the healthy and sustainable development of private forest. In order to reduce the supply-demand contradictions and improve the implementation effects of the subsidies system, the design of the system should be based on the real needs of forest farmers. On this basis, a questionnaire survey was designed in this paper to study the preferences of forest farmers to different types of subsidies in the southern collectively owned forest and the influencing factors were analysed by the Logistic Model to search for the reasonable design of the system. It was concluded that the forest farmers with different backgrounds show different preference to the subsidies, which, to a certain extent, reflects the development bottlenecks of forestry, and lays a foundation for the design of subsidies system.

  1. COBRA ARRA subsidies: was the carrot enticing enough?

    Science.gov (United States)

    Graetz, Ilana; Reed, Mary; Fung, Vicki; Dow, William H; Newhouse, Joseph P; Hsu, John

    2012-10-01

    To help preserve continuity of health insurance coverage during the recent recession, the American Recovery and Reinvestment Act provided a 65 percent Consolidated Omnibus Budget Reconciliation Act (COBRA) premium subsidy for workers laid off in 2008-2010. We examined COBRA enrollment levels with the subsidy and the health, access, and financial consequences of enrollment decisions. Telephone interviews linked with health system databases for 561 respondents who were laid off in 2009 and eligible for the COBRA subsidy (80 percent response rate). Overall, 38 percent reported enrolling in COBRA and 54 percent reported having some gaps in insurance coverage since being laid off. After adjustments, we found that those who had higher cost-sharing, who had higher incomes, were older, or were sicker were more likely to enroll in COBRA. COBRA enrollees less frequently reported access problems or that their health suffered because of poor access, but they reported greater financial stress due to health care spending. Despite the substantial subsidy, a majority of eligible individuals did not enroll in COBRA, and many reported insurance coverage gaps. Nonenrollees reported more access problems and that their health worsened. Without a mandate, subsidies may need to be widely publicized and larger to encourage health insurance enrollment among individuals who suffer a negative income shock. © Health Research and Educational Trust.

  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. 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

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

    Science.gov (United States)

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

    2010-06-01

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

  5. AN OPTION PRICING MODEL UNDER FUTURE REVENUE UNCERTAINTY

    Institute of Scientific and Technical Information of China (English)

    XueMinggao

    2003-01-01

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

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2008-01-01

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

  7. Optimal price subsidies for appropriate malaria testing and treatment behaviour

    DEFF Research Database (Denmark)

    Hansen, K. S.; Lesner, T. H.; Østerdal, L. P.

    2016-01-01

    of presumptive diagnosis. A global subsidy on artemisinin-based combination therapy (ACT) has recently been suggested to increase access to the most effective malaria treatment. Methods: Following the recommendation by World Health Organization that parasitological testing should be performed before treatment......, ACT medicines, and cheap, less effective anti-malarials are sold. Assuming that the individual has certain beliefs of the accuracy of the RDT and the probability that the fever is malaria, the model predicts the diagnosis-treatment behaviour of the individual. Subsidies on RDTs and ACT are introduced...... to incentivize appropriate behaviour: choose an RDT before treatment and purchase ACT only if the test is positive. Results: Solving the model numerically suggests that a combined subsidy on both RDT and ACT is cost minimizing and improves diagnosis-treatment behaviour of individuals. For certain beliefs...

  8. Optimal price subsidies for appropriate malaria testing and treatment behaviour.

    Science.gov (United States)

    Hansen, Kristian Schultz; Lesner, Tine Hjernø; Østerdal, Lars Peter

    2016-11-04

    Malaria continues to be a serious public health problem particularly in Africa. Many people infected with malaria do not access effective treatment due to high price. At the same time many individuals receiving malaria drugs do not suffer from malaria because of the common practice of presumptive diagnosis. A global subsidy on artemisinin-based combination therapy (ACT) has recently been suggested to increase access to the most effective malaria treatment. Following the recommendation by World Health Organization that parasitological testing should be performed before treatment and ACT prescribed to confirmed cases only, it is investigated in this paper if a subsidy on malaria rapid diagnostic tests (RDTs) should be incorporated. A model is developed consisting of a representative individual with fever suspected to be malaria, seeking care at a specialized drug shop where RDTs, ACT medicines, and cheap, less effective anti-malarials are sold. Assuming that the individual has certain beliefs of the accuracy of the RDT and the probability that the fever is malaria, the model predicts the diagnosis-treatment behaviour of the individual. Subsidies on RDTs and ACT are introduced to incentivize appropriate behaviour: choose an RDT before treatment and purchase ACT only if the test is positive. Solving the model numerically suggests that a combined subsidy on both RDT and ACT is cost minimizing and improves diagnosis-treatment behaviour of individuals. For certain beliefs, such as low trust in RDT accuracy and strong belief that a fever is malaria, subsidization is not sufficient to incentivize appropriate behaviour. A combined subsidy on both RDT and ACT rather than a single subsidy is likely required to improve diagnosis-treatment behaviour among individuals seeking care for malaria in the private sector.

  9. Gross revenue risk in Swiss dairy farming.

    Science.gov (United States)

    El Benni, N; Finger, R

    2013-02-01

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

  10. On the Subsidy Mechanisms for Urban Public Traffic

    Institute of Scientific and Technical Information of China (English)

    OU Guo-li; ZHU Xiao-min

    2001-01-01

    There is no doubt that the urban public traffic operations in China suffer losses and hence it isnecessary to study resonable subsidy mechanisms for the urban public traffic. On the basis of analyzing themodes of the urban public traffic management, we classify the financial losses into the policy loss and themanagement loss, according to whether the cost can be compensated or not. In addition, a series of criteriaare introduced in order to efficiently decide the amount of subsidy. Finally, this paper also examines the wayof bidding administration, which is considered to be promising in the future of urban public traffic.

  11. R&D Subsidies and the Surplus Appropriability Problem

    DEFF Research Database (Denmark)

    Sørensen, Anders

    2005-01-01

    &D subsidies may constitute the optimal policy even when subsidies directly targeted on monopoly pricing could be applied. The result holds when dynamic effects are important relative to static effects and when governments spending is restricted. The latter characteristic arises when a government is unable...... or unwilling to use the level of spending required to implement the optimum policy. The argument is developed in a semi-endogenous growth model where the only distortion is monopoly pricing of intermediate goods.Keywords: R&D, policy instruments, welfare, market powerJEL: O38, O41...

  12. 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...

  13. 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...

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

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    ABSTRACT: To reduce unemployment targeted hiring subsidies for long-term unemployed and profiling techniques are often recommended. To analyze the effects of these instruments, our model combines two search methods: the public employment service (PES) and random search. Jobseekers choose between...... an active and a passive search strategy. Labour market policy has two options available. First, only the medium-term and long-term unemployed MLTU) placed by the PES are subsidized. Second, the subsidy is paid for each match with a MLTU. We show that under both regimes equilibrium unemployment is increasing...

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

    DEFF Research Database (Denmark)

    Jahn, Elke; Wagner, Thomas

    ABSTRACT: To reduce unemployment targeted hiring subsidies for long-term unemployed and profiling techniques are often recommended. To analyze the effects of these instruments, our model combines two search methods: the public employment service (PES) and random search. Jobseekers choose between...... an active and a passive search strategy. Labour market policy has two options available. First, only the medium-term and long-term unemployed MLTU) placed by the PES are subsidized. Second, the subsidy is paid for each match with a MLTU. We show that under both regimes equilibrium unemployment is increasing...

  16. 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...

  17. 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.

  18. Tax incentives or subsidies for R&D?

    OpenAIRE

    Busom, I.; Corchuelo, B.; Martínez-Ros, E.

    2012-01-01

    This paper studies whether firms' use of R&D subsidies and R&D tax incentives are correlated to two sources of underinvestment in R&D, financing constraints and appropriability. We find that financially constrained SMEs are less likely to use R&D tax credits and more likely to obtain subsidies. SMEs using legal methods to protect their intellectual property are more likely to use tax incentives. Results are ambiguous for large firms. For both having previous experience in R&D increases the li...

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

    Science.gov (United States)

    Jenny, Hans H.; Minter, W. John

    1994-01-01

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

  20. 75 FR 16160 - Notice of Proposed Information Collection for Public Comment; Allocation of Operating Subsidies...

    Science.gov (United States)

    2010-03-31

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection for Public Comment; Allocation of Operating Subsidies Under the Operating Fund Formula: Data Collection AGENCY: Office of the Assistant Secretary for... lists the following information: Title of Proposal: Allocation of Operating Subsidies Under...

  1. 75 FR 70279 - Notice of Submission of Proposed Information Collection to OMB; Allocation of Operating Subsidies...

    Science.gov (United States)

    2010-11-17

    ...: Allocation of Operating Subsidies under the Operating Fund. Formula: Data Collection. OMB Approval Number... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Allocation of Operating Subsidies under the Operating Fund Formula: Data Collection AGENCY: Office of the...

  2. Crunch time: A policy to avoid the announcement effect when terminating a subsidy

    OpenAIRE

    Gürtler, Marc; Sieg, Gernot

    2008-01-01

    If the government announces the termination of a subsidy paid for an irreversible investment under uncertainty, investors might decide to realize their investment so as to obtain the subsidy. These investors might have postponed an investment if future payment were assured. Depending on the degree of uncertainty and the time preference, the termination of the subsidy might cost the government more in toto than granting the subsidy on a continuing basis. A better strategy would be to reduce th...

  3. Inspiration of Direct Grain Production Subsidy System in Typical Countries and Regions

    Institute of Scientific and Technical Information of China (English)

    Shunqiang; SUN; Lu; CHEN; Ya; LI

    2014-01-01

    Through comparison of direct grain production subsidy system in typical countries and regions,such as the United States,EU,Japan and South Korea,this paper evaluated the performance of direct grain production subsidy system. On the basis of comparison and analysis,it summed up experience of the direct grain production subsidy system in typical countries and regions. Finally,it came up with countermeasures and recommendations for improving the direct grain production subsidy system in China.

  4. Cost-Effectiveness of Price Subsidies on Fortified Packaged Infant Cereals in Reducing Iron Deficiency Anemia in 6-23-Month-Old-Children in Urban India

    Science.gov (United States)

    Plessow, Rafael; Arora, Narendra Kumar; Brunner, Beatrice

    2016-01-01

    all interventions are cost saving from a societal perspective when taking into account the reduction of future production losses. Return per DALY averted ranges between gains of 1655 USD to a cost of 411 USD. Conclusion Price subsidies on F-PICs are a cost-effective way to reduce the social costs of IDA in 6-23-month-old children in large Indian cities. Interventions targeting poorer households are especially cost-effective. PMID:27073892

  5. 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.

  6. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

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

  7. Efficiency of (Revenue-)Optimal Mechanisms

    OpenAIRE

    Aggarwal, Gagan; Goel, Gagan; Mehta, Aranyak

    2009-01-01

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

  8. 42 CFR 423.904 - Eligibility determinations for low-income subsidies.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Eligibility determinations for low-income subsidies... Eligibility determinations for low-income subsidies. (a) General rule. The State agency must make eligibility determinations and redeterminations for low-income premium and cost-sharing subsidies in accordance with...

  9. 78 FR 36560 - Agency Information Collection Activities: Distribution of Continued Dumping and Subsidy Offset to...

    Science.gov (United States)

    2013-06-18

    ... Continued Dumping and Subsidy Offset to Affected Domestic Producers AGENCY: U.S. Customs and Border... of Continued Dumping and Subsidy Offset to Affected Domestic Producers (CDSOA). This request for... concerning the following information collection: Title: Distribution of Continued Dumping and Subsidy...

  10. 75 FR 16493 - Agency Information Collection Activities: Distribution of Continued Dumping and Subsidy Offset to...

    Science.gov (United States)

    2010-04-01

    ... Continued Dumping and Subsidy Offset to Affected Domestic Producers (CDSOA) AGENCY: U.S. Customs and Border... Dumping and Subsidy Offset to Affected Domestic Procedures. This request for comment is being made... Continued Dumping and Subsidy Offset to Affected Domestic Producers (CDSOA). OMB Number: 1651-0086....

  11. 78 FR 55280 - Agency Information Collection Activities: Distribution of Continued Dumping and Subsidy Offset to...

    Science.gov (United States)

    2013-09-10

    ... Continued Dumping and Subsidy Offset to Affected Domestic Producers AGENCY: U.S. Customs and Border...: Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers (ADPs). This is a proposed... forms of information. Title: Distribution of Continued Dumping and Subsidy Offset to Affected...

  12. 75 FR 36106 - Agency Information Collection Activities: Distribution of Continued Dumping and Subsidy Offset to...

    Science.gov (United States)

    2010-06-24

    ... Continued Dumping and Subsidy Offset to Affected Domestic Producers (CDSOA) AGENCY: U.S. Customs and Border...: Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Procedures. This is a proposed.... Title: Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers (CDSOA)....

  13. 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....

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

    NARCIS (Netherlands)

    Marhold, Anna

    2017-01-01

    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

  15. 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

  16. 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 en

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

    NARCIS (Netherlands)

    Marhold, Anna

    2017-01-01

    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 en

  18. Child-Care Subsidies and Child-Care Choices over Time

    Science.gov (United States)

    Johnson, Anna D.; Martin, Anne; Ryan, Rebecca M.

    2014-01-01

    The evidence to date on the federal child-care subsidy program's effect on preschool child-care quality is mixed. However, an as-yet untested outcome of subsidy receipt is subsequent child-care choice. Specifically, it is possible that subsidy receipt in toddlerhood increases the likelihood of attending other publicly funded preschool…

  19. The impact on revenue of physician turnover: an assessment model and experience in a large healthcare center.

    Science.gov (United States)

    Atkinson, William; Misra-Hebert, Anita; Stoller, James K

    2006-01-01

    Although physician turnover in a healthcare organization can incur substantial costs, little formal attention has been given to estimating or modeling the financial impact on revenues. To address this gap in available information, the current study proposes a model by which to estimate the impact on revenue of physician turnover. We designed a financial model that accounts for the physician's departure, the search period for a successor physician, the time and rate at which the incoming physician increases initial productivity to reach the practice norm, and the ability of the remaining physicians in the practice to recover revenue during the search period. This model and the potential revenue impact underscore the importance of minimizing physician turnover and offer specific opportunities to minimize the potential revenue impact.

  20. Wage Subsidy and Labor Market Flexibility in South Africa

    OpenAIRE

    Delfin S. Go; Kearney, Marna; Korman, Vijdan; Robinson, Sherman; Thierfelder, Karen

    2009-01-01

    In this paper, the authors use a highly disaggregate general equilibrium model to analyze the feasibility of a wage subsidy to unskilled workers in South Africa, isolating and estimating its potential employment effects and fiscal cost. They capture the structural characteristics of the labor market with several labor categories and substitution possibilities, linking the economy-wide resu...

  1. 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 cross-

  2. 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.

  3. 75 FR 41874 - Quality Control for Rental Assistance Subsidy Determinations

    Science.gov (United States)

    2010-07-19

    ... URBAN DEVELOPMENT Quality Control for Rental Assistance Subsidy Determinations AGENCY: Office of the.... This notice also lists the following information: Title of Proposal: Quality Control for Rental... agency's estimate of the burden of the proposed collection of information; (3) Enhance the...

  4. Analyzing the Effect of the Water Reduce Subsidies on GDP

    Directory of Open Access Journals (Sweden)

    Seyed Mahdi Hosseyni

    2014-03-01

    Full Text Available The objective of this work is to analyze the effects of decrease in water subsidies (increase in the price of the water on various economic sectors in order to promote the conservation of this resource based on the actual price of water. But over the past decades, various subsidizing methods hold the cost of water down. On the other hand, the indiscriminate use of these resources led the government to impose enormous costs. Determining the economic impact of subsidy reform can be an essential factor in the determination of water price reform scenarios. The methodology that will be used to explore the implications on the economy will be a computable general equilibrium model (CGE, previously designed for an analysis of the direct taxes of the Andalusian economy (Cardenete and Sancho, 2003, but now enhanced and extended to include emissions of pollutants and the introduction of environmental taxes (André, Cardenete and Velázquez, 2005. This model has been further modified to introduce the variations in the water price that this study investigates the effect of water subsidy reform on the economy based on six scenarios using computable general equilibrium model. Results show that by decreasing subsidies, GDP will reduce in all economic sectors. Government can prevent the decrease in production by redistributing incomes.

  5. Adoption subsidy versus technology standards under asymmetric information

    NARCIS (Netherlands)

    I.V. Ossokina (Ioulia); O.H. Swank (Otto)

    2008-01-01

    textabstractMarket-based instruments are believed to create more efficient incentives for firms to adopt new technologies than command-and-control policies. We compare the effects of a direct technology regulation and of an adoption subsidy under asymmetric information about the costs of technologic

  6. 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...

  7. 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...

  8. 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.

  9. Medicare D Subsidies and Racial Disparities in Persistence and Adherence With Hormonal Therapy

    Science.gov (United States)

    Shi, Yushu; Charlson, John; Smith, Elizabeth C.; Smallwood, Alicia J.; Nattinger, Ann B.; Laud, Purushottam W.; Neuner, Joan M.

    2016-01-01

    Purpose To investigate the role of out-of-pocket cost supports through the Medicare Part D Low-Income Subsidy on disparities in breast cancer hormonal therapy persistence and adherence by race or ethnicity. Methods A nationwide cohort of women age ≥ 65 years with a breast cancer operation between 2006 and 2007 and at least one prescription filled for oral breast cancer hormonal therapy was identified from all Medicare D enrollees. The association of race or ethnicity with nonpersistence (90 consecutive days with no claims for a hormonal therapy prescription) and nonadherence (medication possession rate < 80%) was examined. Survival analyses were used to account for potential differences in age, comorbidity, or intensity of other treatments. Results Among the 25,111 women in the study sample, 77% of the Hispanic and 70% of the black women received a subsidy compared with 21% of the white women. By 2 years, 69% of black and 70% of Hispanic patients were persistent compared with 61% of white patients. In adjusted analyses, patients in all three unsubsidized race or ethnicity groups had greater discontinuation than subsidized groups (white patients: hazard ratio [HR], 1.83; 95% CI, 1.70 to 1.95; black patients: HR, 2.09; 95% CI, 1.73 to 2.51; Hispanic patients: HR, 3.00; 95% CI, 2.37 to 3.89). Racial or ethnic persistence disparities that were present for unsubsidized patients were not present or reversed among subsidized patients. All three subsidized race or ethnicity groups also had higher adherence than all three unsubsidized groups, although with the smallest difference occurring in black women. Conclusion Receipt of a prescription subsidy was associated with substantially improved persistence to breast cancer hormonal therapy among white, black, and Hispanic women and lack of racial or ethnic disparities in persistence. Given high subsidy enrollment among black and Hispanic women, policies targeted at low-income patients have the potential to also substantially

  10. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

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

  11. Automating claims management improves revenue cycle.

    Science.gov (United States)

    Nivison, Matthew

    2008-02-01

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

  12. Revenue Management: New Features and Models

    NARCIS (Netherlands)

    K. Pak

    2005-01-01

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

  13. Can Sales Tax Revenue Equitably Finance Education?

    Science.gov (United States)

    Jansen, Anicca C.

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

  14. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  15. Enhancing the revenue cycle experience for patients.

    Science.gov (United States)

    Consolver, Patti; Phillips, Scott

    2014-09-01

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

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

    African Journals Online (AJOL)

    user

    2013-07-07

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

  17. 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

  18. 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...

  19. Entrepreneurship in the Community College: Revenue Diversification.

    Science.gov (United States)

    Brightman, Richard W.

    1989-01-01

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

  20. 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...

  1. 34 CFR 668.28 - Non-title IV revenue (90/10).

    Science.gov (United States)

    2010-07-01

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

  2. Recent trends in tobacco sales, excise revenues, and affordability in the former USSR countries

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2017-05-01

    Cigarette sales in the region decreased in 2008-2015 and the key factor for the decline was the reduction of tobacco affordability. Only the substantial increase in excise rates can guarantee both revenue growth and the reduction of tobacco consumption. To reduce tobacco consumption, excise rates should be increased annually taking into account inflation and income growth.

  3. The Impacts of Subsidy Policies on Vaccination Decisions in Contact Networks

    CERN Document Server

    Zhang, Hai-Feng; Xu, Xiao-Ke; Small, Michael; Wang, Bing-Hong

    2012-01-01

    Often, vaccination programs are carried out based on self-interest rather than being mandatory. Owing to the perceptions about risks associated with vaccines and the `herd immunity' effect, it may provide suboptimal vaccination coverage for the population as a whole. In this case, some subsidy policies may be offered by the government to promote vaccination coverage. But, not all subsidy policies are effective in controlling the transmission of infectious diseases. We address the question of which subsidy policy is best, and how to appropriately distribute the limited subsidies to maximize vaccine coverage. To answer these questions, we establish a model based on evolutionary game theory, where individuals try to maximize their personal payoffs when considering the voluntary vaccination mechanism. Our model shows that voluntary vaccination alone is insufficient to control an epidemic. Hence, two subsidy policies are systematically studied: (1) in the free subsidy policy the total amount of subsidies is distri...

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

    DEFF Research Database (Denmark)

    Nielsen, Jørgen Ulff-Møller; Hansen, Jørgen Drud

    Quite frequently an anti-subsidy investigation in the EU is paired with an anti-dumping investigation against the same non-EU producers. The final outcome may be a two-component duty where one duty addresses the ‘unfairness’ of the subsidy and the other the dumping behavior. The procedure may...... 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......’ competition completely and because a parallel investigation may increase the probability of a successful outcome for the petitioners. In contrast, we find that the different assumptions about the effect of export subsidies and domestic production subsidies on the dumping margin in the EU dual anti...

  5. 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...... at the intensive margin, although this effect is conditional on firm characteristics. In particular, the positive relationship between subsidies and the intensive margin of exports is strongest among profit-making firms, firms in capital-intensive industries, and those located in non-coastal regions. Compared...

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

    Science.gov (United States)

    Degaspari, John

    2011-05-01

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

  7. 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.

  8. 26 CFR 1.402A-1 - Designated Roth Accounts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Designated Roth Accounts. 1.402A-1 Section 1... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.402A-1 Designated Roth Accounts. Q-1. What is a designated Roth account? A-1. A designated Roth account is a separate account under...

  9. 26 CFR 1.818-2 - Accounting provisions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method...

  10. 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 (ptourism specifically.

  11. 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...

  12. Uncertain Programming for Network Revenue Management

    Directory of Open Access Journals (Sweden)

    Deyi Mou

    2014-01-01

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

  13. The transition to emerging revenue models.

    Science.gov (United States)

    Harris, John M; Hemnani, Rashi

    2013-04-01

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

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

    African Journals Online (AJOL)

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

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

    National Research Council Canada - National Science Library

    Gary Berchowitz; Simon Whitehead

    2014-01-01

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

  16. 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.

  17. Can targeted food taxes and subsidies improve the diet?

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2011-01-01

    and excise duty reforms. The VAT reforms include subsidies of healthy products (products labelled with the Swedish National Food Administration’s healthy symbol) funded by increased VAT on ‘less healthy’ products. The excise duty reforms contain a subsidy of fibre content, funded by excise duties on either...... of the VAT reforms is therefore difficult to evaluate. With the exception of the lowest income group, the excise duty reforms seem to have a positive health effect across all other income groups, with increases in the intake of fibre and reductions in the intake of saturated fat, sugar and added sugar....... For the lowest income group we find the highest increase in the intake of fibre, but generally an increase in the intake of the other nutrients, too. The excise duty reforms also result in a more energy-dense grain diet, with increases in the intake of calories for all income groups. Both the VAT reforms...

  18. Can targeted food taxes and subsidies improve the diet?

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2011-01-01

    and excise duty reforms. The VAT reforms include subsidies of healthy products (products labelled with the Swedish National Food Administration’s healthy symbol) funded by increased VAT on ‘less healthy’ products. The excise duty reforms contain a subsidy of fibre content, funded by excise duties on either...... added sugar or saturated fat. Our results suggest that the VAT reforms have a similar impact on dietary quality across all income groups, with increases in fibre intake, but also unwanted increases in the intake of nutrients frequently overconsumed: fat, salt and sugar. The impact on dietary quality....... For the lowest income group we find the highest increase in the intake of fibre, but generally an increase in the intake of the other nutrients, too. The excise duty reforms also result in a more energy-dense grain diet, with increases in the intake of calories for all income groups. Both the VAT reforms...

  19. Optimal price subsidies for appropriate malaria testing and treatment behaviour

    DEFF Research Database (Denmark)

    Hansen, Kristian Schultz; Lesner, Tine Hjernø; Østerdal, Lars Peter

    2016-01-01

    , ACT medicines, and cheap, less effective anti-malarials are sold. Assuming that the individual has certain beliefs of the accuracy of the RDT and the probability that the fever is malaria, the model predicts the diagnosis-treatment behaviour of the individual. Subsidies on RDTs and ACT are introduced...... to incentivize appropriate behaviour: choose an RDT before treatment and purchase ACT only if the test is positive. RESULTS: Solving the model numerically suggests that a combined subsidy on both RDT and ACT is cost minimizing and improves diagnosis-treatment behaviour of individuals. For certain beliefs......BACKGROUND: Malaria continues to be a serious public health problem particularly in Africa. Many people infected with malaria do not access effective treatment due to high price. At the same time many individuals receiving malaria drugs do not suffer from malaria because of the common practice...

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

    Directory of Open Access Journals (Sweden)

    Qazi Muhammad Adnan HYE

    2010-07-01

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

  1. 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....

  2. Subsidies, Quality, and Regulation in the Nursing Home Industry

    OpenAIRE

    Gertler, Paul J

    1985-01-01

    This paper analyzes the impact of the Medicaid patient subsidy and Certificate of Need (CON) cost containment programs on nursing home behavior.The analysis is complicated by the fact the both proprietary and "not for profit" nursing homes exist, and by the problem that qualityis not directly observed. Medicaid pays the for the care of the financially indigent by directly reimbursing nursing homes at a predetermined rate. As a result, nursing homes can price discriminate between patients who ...

  3. Do wage subsidies enhance employability? Evidence from Australian youth

    OpenAIRE

    Richardson, James

    1998-01-01

    We examine a panel of unemployed Australian youth to investigate whether participation in a wage subsidy programme offers merely a temporary respite from unemployment, or whether there are longer-lasting positive employability effects. Controlling for selection bias using a bivariate probit analysis, we estimate the effect of participation in the Special Youth Employment Training Program on the probability of being employed in subsequent waves of the data, up to an average of 26 months after ...

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

    Science.gov (United States)

    Maniaci, Vincent

    2004-01-01

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

  5. Identifying and Mitigating Sources of School Revenue Erosion

    Science.gov (United States)

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

    2009-01-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  7. 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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Xu Chen

    2015-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2007-10-15

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

  11. 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.

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

    National Research Council Canada - National Science Library

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

    2009-01-01

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

  13. Preferential imitation of vaccinating behavior can invalidate the targeted subsidy on complex network

    CERN Document Server

    Zhang, Hai-Feng; Tang, Ming; Small, Michael

    2015-01-01

    We consider the effect of inducement to vaccinate during the spread of an infectious disease on complex networks. Suppose that public resources are finite and that only a small proportion of individuals can be vaccinated freely (complete subsidy), for the remainder of the population vaccination is a voluntary behavior --- and each vaccinated individual carries a perceived cost. We ask whether the classical targeted subsidy strategy is definitely better than the random strategy: does targeting subsidy at individuals perceived to be with the greatest risk actually help? With these questions, we propose a model to investigate the \\emph{interaction effects} of the subsidy policies and individuals responses when facing subsidy policies on the epidemic dynamics on complex networks. In the model, a small proportion of individuals are freely vaccinated according to either the targeted or random subsidy policy, the remainder choose to vaccinate (or not) based on voluntary principle and update their vaccination decisio...

  14. Assessment of natural resources and the policy of subsidies in grain production

    Institute of Scientific and Technical Information of China (English)

    Bai Wei; Hao Jinmin; Zhang Qiuping

    2006-01-01

    Based on the analysis on the status quo of natural resources input in grain production and on the policy of grain subsidies, this paper puts forward a new idea - establishing grain subsidies through assessing the value of the natural resources in grain production. The assessment of the natural resources in grain production provides rationale and reference standard for the policy of grain subsidies, which will promote the sustainable use of natural resources accordingly. This paper concludes: (1) it is necessary for the grain subsidies to assess the full value of natural resources,including economic value, ecological value and social value; (2) the government should give farmers direct subsidies or environment subsidies according to the economic and ecological value of natural resources in grain production; (3) the social value of natural resources can be realized by establishing the country social security system, taking the social value as the criterion for the payment for part of farmers insurance.

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Serkan Benk

    2010-10-01

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

  17. 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.

  18. CNOOC Revenue Gains Dramatically on Rising Prices

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

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

    Science.gov (United States)

    Geer, Robert; Smith, Jim

    2004-03-01

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

  20. The Newsvendor Problem with Advertising Revenue

    OpenAIRE

    Zhengping Wu; Wanshan Zhu; Pascale Crama

    2011-01-01

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

  1. The Impact of Ethanol and Ethanol Subsidies on Corn Prices: Revisiting History

    OpenAIRE

    Bruce A. Babcock

    2011-01-01

    The rapid rise in corn prices that began in the fall of 2006 coincided with exponential growth in U.S. corn ethanol production. At about the same time, new ethanol consumption mandates were added to existing ethanol import tariffs and price subsidies. This troika of subsidies leads critics to view the ethanol industry as being beholden to subsidies, which then leads to the conclusion that ethanol subsidies lead to high corn prices. But droughts, floods, a severe U.S. recession, and two genera...

  2. Analysis of the System of Direct Subsidy for Grain Production in China

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    This paper introduces the status quo of the system structure of direct subsidy for grain production in China,and analyses the function and essence of direct subsidy for grain production in China as follows:the function of direct subsidy for grain production in China is to protect and promote the development of food industry,ensure food supply and national food security,protect grain growers’ interests,and maintain the dominant position of national food trade;the essence of direct subsidy for grain production is the compensation for grain producers’ reasonable interests,the compensation for positive externality of grain production,and social costs of adjusting equilibrium between food supply and demand.We discuss the problems existing in the system of direct subsidy for grain production in China and put forward corresponding countermeasures as follows:first,adhere to improving synergetic system of direct subsidy for grain production;second,adjust the direct subsidy method of grain production;third,establish long-term mechanism of subsidy for grain production;fourth,promote the information-based service level of the system of direct subsidy for grain production.

  3. 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.

  4. 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.

  5. 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.

  6. 26 CFR 1.815-3 - Shareholders surplus account.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Shareholders surplus account. 1.815-3 Section 1... (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-3 Shareholders surplus account. (a) In general... maintain a shareholders surplus account. This account shall be established as of January 1, 1958, and...

  7. 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...

  8. Technological heterogeneity, technical efficiency and subsidies in Czech agriculture

    Directory of Open Access Journals (Sweden)

    Kateřina MATULOVÁ

    2016-06-01

    Full Text Available This paper deals with an analysis of technological heterogeneity and technical efficiency in individual sectors of Czech agriculture after the EU enlargement in 2004. A parametric approach was used – Stochastic Frontier Analysis (SFA to address the research questions. Specifically, it is employed the Random Parameter Model specification, in which sector dummies are used to capture the intersectoral as well as intrasectoral differences in technology. The results show there is significant heterogeneity among the studied sectors (i.e., combined, plant, animal and other production. The analysis showed that Capital and Material are being substituted more and more for Labour in all sectors, especially in animal production. This result is to be expected, as the technology in this sector is labour-saving. However, it was found out that land elasticity is quite low in plant production and combined production; since Land is a production factor that significantly determines the level of final output, this result is quite strange. One possible explanation may be the policy of distributing subsidies among farmers, when the land is kept but used in a more extensive way. The intrasectoral differences in technology are statistically significant for all inputs. Average technical efficiency is highest in other production and lowest in animal production, while it is approximately at the same level in plant production and combined production. It was discovered that diversification (combined production of activities lowers the level of technical efficiency compared to specialisation (plant production, but on the other hand it does allow for alleviation of the negative impacts of specialization (animal production by optimizing the production program. Finally, the analysis did confirm a statistically significant positive relationship between SAPS subsidies and technical efficiency. Organic farming has a negative impact on technical efficiency and the influence of

  9. Nutrient subsidies to belowground microbes impact aboveground food web interactions.

    Science.gov (United States)

    Hines, Jes; Megonigal, J Patrick; Denno, Robert F

    2006-06-01

    Historically, terrestrial food web theory has been compartmentalized into interactions among aboveground or belowground communities. In this study we took a more synthetic approach to understanding food web interactions by simultaneously examining four trophic levels and investigating how nutrient (nitrogen and carbon) and detrital subsidies impact the ability of the belowground microbial community to alter the abundance of aboveground arthropods (herbivores and predators) associated with the intertidal cord grass Spartina alterniflora. We manipulated carbon, nitrogen, and detrital resources in a field experiment and measured decomposition rate, soil nitrogen pools, plant biomass and quality, herbivore density, and arthropod predator abundance. Because carbon subsidies impact plant growth only indirectly (microbial pathways), whereas nitrogen additions both directly (plant uptake) and indirectly (microbial pathways) impact plant primary productivity, we were able to assess the effect of both belowground soil microbes and nutrient availability on aboveground herbivores and their predators. Herbivore density in the field was suppressed by carbon supplements. Carbon addition altered soil microbial dynamics (net potential ammonification, litter decomposition rate, DON [dissolved organic N] concentration), which limited inorganic soil nitrogen availability and reduced plant size as well as predator abundance. Nitrogen addition enhanced herbivore density by increasing plant size and quality directly by increasing inorganic soil nitrogen pools, and indirectly by enhancing microbial nitrification. Detritus adversely affected aboveground herbivores mainly by promoting predator aggregation. To date, the effects of carbon and nitrogen subsidies on salt marshes have been examined as isolated effects on either the aboveground or the belowground community. Our results emphasize the importance of directly addressing the soil microbial community as a factor that influences

  10. 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

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

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp

    2003-01-01

    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...... 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...... such as the Californian Zero Emission Bill or the EU Action Plan for Renewable Energy Sources....

  12. Analysis of Theoretical Basis of Direct Subsidies for Grain Production

    Institute of Scientific and Technical Information of China (English)

    Shengping; SHI; Xiaorong; LUO; Hongjing; LI

    2014-01-01

    Financial distribution to compensate grain production reflects governmental macro-control on grain production and supply. With the reference of agricultural basic theory,agricultural multi-function theory,economic externality theory,public finance and other theories,this article points out that direct subsidies for grain production is reasonable and necessary with six main theoretical basis,namely fundamentality,multi-function,positive externality of grain production,particularity of grain supply and demand,grain safety being closely linked with national security and basic function of service-oriented government.

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

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp

    2003-01-01

    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...... 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...

  14. 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...

  15. Subsidy policies with capital accumulation: maintaining employment levels.

    Science.gov (United States)

    Dutta, B; Gang, I N; Gangopadhyay, S

    1989-12-01

    The authors study a dual economy model of growth and unemployment in the presence of Harris-Todaro type labor migration. The model is a discrete time model of economic growth with a given population but endogenous migration of labor. The economy tries to reach development in the quickest possible time while not allowing unemployment to rise above a socially acceptable level. The authors also characterize situations under which maximizing the accumulation of capital in each period is optimal and study how particular taxes and subsidies affect unemployment and capital accumulation. Finally, they show that a higher initial capital stock does not necessarily mean a quicker attainment of self- sustained full employment.

  16. 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...... that the subsidies have had an impact on the supply of places in some industries while others are not affected at all. The total effect has been compared to the costs and it is found that the total costs per extra apprenticeship is about 54,000 DKK. Finally, the results are used to simulate the effects of changing...

  17. 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

  18. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Science.gov (United States)

    2010-04-01

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

  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. Changes in accounting for contributions.

    Science.gov (United States)

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits.

  1. The Evolution of Italian Farms and the Role of Subsidies Paid by the European Union for Rural Development

    Directory of Open Access Journals (Sweden)

    NICOLA GALLUZZO

    2014-06-01

    Full Text Available In Italy, there has been a significant emigration from the countryside towards urban areas with negative downsides on rural communities which have suffered of socio-economic marginalization and negative effects on the environment. The Common Agricultural Policy has been a pivotal tool able to reduce the marginalization in rural territories financing farmers able to promote the multifunctionality and the production of positive externalities. By using a quantitative approach on Farm Accounting Data Network time series on Italian farmers, it has been possible to access the role of subsidies allocated by the European Union on the rural development. The results have pointed out a positive role of financial supports and subsidies allocated by the Common Agricultural Policy to guarantee an adequate level of farm income. In the next period 2014-2020, the national and local authorities should take into account to put into action the Rural Development Programme aimed to implement the socio-economic growth in the Italian countryside specifically towards farms located in less favoured areas.

  2. Tariffs Ranking in Mixed Oligopoly with Revenue Constraint

    Directory of Open Access Journals (Sweden)

    Leonard F. S. Wang

    2011-01-01

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

  3. CNOOC Sales Revenues Rise Significantly in 2008

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

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

  4. Three payer strategies to increase revenue.

    Science.gov (United States)

    Larch, Sara M

    2012-01-01

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

  5. 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...

  6. 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...

  7. Seigniorage revenue and monetary policy: some preliminary evidence

    OpenAIRE

    Joseph H. Haslag

    1998-01-01

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

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

    OpenAIRE

    Elyasi, Yousef; Rahimi, Mohammad

    2012-01-01

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

  9. Application of agricultural subsidy inspection using UAV image

    Science.gov (United States)

    Park, Jin-Ki; Das, Amrita; Park, Jong-Hwa

    2016-10-01

    The most important parameters, should be considered during application of remote sensing techniques in agricultural sector, is to acquire image data in appropriate moment in accordance with the growth of the crop. Unmanned Aerial Vehicles (UAVs) have several advantages over conventional remote sensing techniques. They can acquire high-resolution images quickly and repeatedly with a comparatively lower flight altitude i.e. 80 400m nullifying the effect of extreme weather and cloud. This study discussed the use of low cost-effective UAV based remote sensing application in inspection of agricultural subsidy. The study area includes 129.1km2 of Miwon town. UAV images acquired 41 times from July 17 to August 10, 2015 for 7 days. The UAV images identify a significant amount of incorrect applications for agricultural subsidy, almost 29.6% (559 of 1,889). Surveying with UAV for agricultural payment instead of field stuff can reduce the time as much as 76.7 % and increase the effectiveness of inspection methods.

  10. The political economy of coal subsidies in Europe

    Energy Technology Data Exchange (ETDEWEB)

    Anderson, K. [University of Adelaide, Adelaide, SA (Australia). Dept. of Economics and Centre for International Economic Studies

    1995-06-01

    Both the mining and the burning of coal is polluting, so we might expect to observe taxes on coal production and consumption. Yet several countries of Western Europe subsidize coal production, and most East European countries subsidize coal consumption. The first part of this paper shows that those subsidies, which are emulated by other rich and poor countries respectively, have become enormous. Neoclassical political economy is used to examine why governments adopt such inappropriate policies when they are so wasteful of resources and damaging to the environment. Several new and offsetting political forces have been at work in Western Europe in recent years though, causing some countries to dismantle their coal producer subsidies. The paper concludes that these pressures for reform will continue to operate in the new remaining protectionist countries; if coupled with more commercial diplomatic pressure from coal exporting countries, they could be sufficient to see the end of such protection by early next century. A comment by Ewa Rabinowicz follows this article on pages 497-498. 26 refs., 1 fig., 11 tabs.

  11. 19 CFR 351.522 - Green light and green box subsidies.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Green light and green box subsidies. 351.522 Section 351.522 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.522 Green light and green...

  12. 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…

  13. 5 CFR 792.209 - What is the definition of child care subsidy program?

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false What is the definition of child care subsidy program? 792.209 Section 792.209 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... Subsidy Program Legislation and to Whom Does It Apply? § 792.209 What is the definition of child care...

  14. Exploring a Novel Agricultural Subsidy Model with Sustainable Development: A Chinese Agribusiness in Liaoning Province

    Directory of Open Access Journals (Sweden)

    Li Cui

    2016-12-01

    Full Text Available To improve the incomes of farmers in China, the Chinese government is paying increased attention to the reform of its agricultural subsidy policy. However, the effectiveness of the subsidy remains insufficient and thus fails to encourage farmers to cultivate their land and develop sustainability. Thus, there is a need for a novel model that will improve the effectiveness and efficiency of subsidies. The proposed novel agricultural subsidy model comprises four major actors: farmers, specialized farmers’ cooperatives, agribusiness and government. Furthermore, the subsidy in this novel model would no longer go directly to farmers but to the agribusiness. To develop the model, the empirical data for this study are obtained from a Chinese agribusiness in Liaoning Province that was selected as a benchmark. With this novel model, farmers receive triple rebates: the price received when the rice is initially sold; a share of the profits of the specialized farmers’ cooperatives; and a share of the profits of the agribusiness. Accordingly, exploring the optimal subsidy rate for agribusinesses is the critical task of this study, and the results demonstrate that agribusinesses must use the government subsidy policy as the basis for a dynamic subsidy model that ensures the income of farmers and encourages sustainable development.

  15. 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…

  16. Impact of CAP Subsidies on Technical Efficiency of Crop Farms in Germany, the Netherlands and Sweden

    NARCIS (Netherlands)

    Xueqin Zhu, Xueqin; Oude Lansink, A.G.J.M.

    2010-01-01

    This paper analyses the impacts of CAP reforms, particularly subsidies on technical efficiency of crop farms. An output distance function is employed and estimated together with an inefficiency effects model to capture the effects of CAP subsidies and farmer characteristics on farm efficiency. The m

  17. 24 CFR 401.481 - Subsidy layering limitations on HUD funds.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.481 Subsidy layering limitations on HUD funds. (a) PAE subsidy layering certification required for Restructuring Plan. The PAE must certify to HUD that any... limit a PAE from presenting for approval a Restructuring Plan that includes project reconfiguration...

  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. 24 CFR 990.235 - PHAs that will experience a subsidy increase.

    Science.gov (United States)

    2010-04-01

    ... increase. 990.235 Section 990.235 Housing and Urban Development Regulations Relating to Housing and Urban... § 990.235 PHAs that will experience a subsidy increase. (a) For PHAs that will experience a gain in their operating subsidy, as determined in § 990.225, such increases will have a limit of 50 percent of...

  20. The Carbon Subsidy Analysis in Remanufacturing Closed-Loop Supply Chain

    Directory of Open Access Journals (Sweden)

    Jian Li

    2014-06-01

    Full Text Available Carbon subsidy is an important measure for the government to encourage enterprises to reduce carbon emission. This paper analyzes the impact of carbon subsidy on remanufacturing closed-loop supply chain (RCLSC. We explore the profits and the carbon emission quantities of three types of a supply chain: forward supply chain, remanufacturing closed-loop supply chain, and RCLSC with the carbon subsidy. This paper also discusses when and how the government implements the policy of carbon subsidy to encourage an enterprises’ behavior of cutting carbon emission from the view of RCLSC. We provide the close form of the conditions under which the government should implement the carbon subsidy strategy and the carbon subsidy of government could increase the profits of agents of the supply chain and deduce the carbon emission of the whole supply chain simultaneously. It is found that the government should implement the carbon subsidy strategy only when the recycling price is within a certain range, and the carbon subsidy of government should be within a reasonable range.

  1. Evaluation of federal and state subsidies for ground-source heat pumps

    Energy Technology Data Exchange (ETDEWEB)

    Blumsack, S.; Kleit, A. [Department of Energy and Mineral Engineering, The Pennsylvania State University, 213 Hosler Building University Park, PA (United States); Smith, S.W. [Westcott Consulting, 110 Hosler Building, Boulder, CO (United States)

    2012-08-15

    Energy efficiency can be a powerful way to lower energy bills, as well as the external (social) costs associated with energy consumption. Previous experience and research, however, has demonstrated that consumers are often unwilling to make investments in energy efficiency, even when such investments have relatively short payback periods. Because energy efficiency can contribute to correcting negative externalities associated with energy use, subsidies and other programs have been proposed as a way to increase efficiency investments. Thus, under the right circumstances, such subsidies can improve economic efficiency. In this paper, we analyze the economics of energy-efficient space conditioning using data from an actual household in rural Pennsylvania to evaluate ground-source heat pumps (GHP). GHP technology has been advocated as a potentially appealing energy efficiency measure for rural communities. We find that with current subsidies GHP is economically viable for a wide range of electricity prices. We also find, however, that current subsidies are actually greater than those that can be economically justified. Using the efficient level of subsidies reduces, but does not eliminate, the economic case for GHP technology. We also evaluate the economics of efficiency subsidies using an ambitious program in Pennsylvania as a case study. The program, known as the Alternative Energy Investment Act (AEIA), provides subsidies for GHP among other technologies. We find that the substantial federal subsidies for GHP undercut the economic efficiency arguments for the AEIA with respect to GHP.

  2. 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...

  3. The Impact of Child Care Subsidy Use on Child Care Quality

    Science.gov (United States)

    Ryan, Rebecca M.; Johnson, Anna; Rigby, Elizabeth; Brooks-Gunn, Jeanne

    2011-01-01

    In 2008, the federal government allotted $7 billion in child care subsidies to low-income families through the state-administered Child Care and Development Fund (CCDF), now the government's largest child care program (US DHHS, 2008). Although subsidies reduce costs for families and facilitate parental employment, it is unclear how they impact the…

  4. De Letselschade Raad, een studie over subsidiëring en zelfregulering

    NARCIS (Netherlands)

    Ridder, J. de; Bloemhoff, C.; Schudde, L.T.; Struiksma, N.; Zee, T. van der

    2012-01-01

    Aan De Letselschaderaad (DLR) is vijf jaar (2007-2011) lang een tijdelijke subsidie toegekend. Deze subsidie had tot doel de naleving van de Gedragscode Behandeling Letselschade (GBL) te bevorderen en actueel te houden en daarmee in te bedden in de maatschappij. Uitgangspunt van deze subsidietoekenn

  5. 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…

  6. 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...

  7. 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.

  8. 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.

  9. 26 CFR 1.904(g)-1 - Overall domestic loss and the overall domestic loss account.

    Science.gov (United States)

    2010-04-01

    ... loss account. 1.904(g)-1 Section 1.904(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... States § 1.904(g)-1 Overall domestic loss and the overall domestic loss account. For further guidance, see § 1.904(g)-1T....

  10. 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.

  11. Relationship between Fiscal Subsidies and CO2 Emissions: Evidence from Cross-Country Empirical Estimates

    Directory of Open Access Journals (Sweden)

    Sacchidananda Mukherjee

    2014-01-01

    Full Text Available Countries disburse subsidies with various motivations, for example, to promote industrial development, facilitate innovation, support national champions, and ensure redistribution. The devolution of subsidies may however also encourage economic activities leading to climate change related concerns, reflected through higher greenhouse gases (GHGs emissions, if such activities are conducted beyond sustainable point. Through a cross-country empirical analysis involving 131 countries over 1990–2010, the present analysis observes that higher proportional devolution of budgetary subsidies leads to higher CO2 emissions. The countries with higher CO2 emissions are also characterized by higher per capita GDP, greater share of manufacturing sector in their GDP, and higher level of urbanization. In addition, the empirical findings underline the importance of the type of government subsidy devolution on CO2 emission pattern. The analysis underlines the importance of limiting provision of subsidies both in developed and developing countries.

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

    Energy Technology Data Exchange (ETDEWEB)

    Sawkins, John W. [Department of Economics, School of Management and Languages, Heriot-Watt University, Edinburgh EH14 4AS (United Kingdom); Reid, Scott [Stone and Webster Consultants Ltd., Witan Gate House, Witan Gate West, Milton Keynes, Buckinghamshire MK9 1BA (United Kingdom)

    2007-03-15

    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)

  13. Designing an Optimal Subsidy Scheme to Reduce Emissions for a Competitive Urban Transport Market

    Directory of Open Access Journals (Sweden)

    Feifei Qin

    2015-08-01

    Full Text Available With the purpose of establishing an effective subsidy scheme to reduce Greenhouse Gas (GHG emissions, this paper proposes a two-stage game for a competitive urban transport market. In the first stage, the authority determines operating subsidies based on social welfare maximization. Observing the predetermined subsidies, two transit operators set fares and frequencies to maximize their own profits at the second stage. The detailed analytical and numerical analyses demonstrate that of the three proposed subsidy schemes, the joint implementation of trip-based and frequency-related subsidies not only generates the largest welfare gains and makes competitive operators provide equilibrium fares and frequencies, which largely resemble first-best optimal levels but also greatly contributes to reducing Greenhouse Gas (GHG emissions on major urban transport corridors.

  14. Factors Influencing Farmers’ Willingness to Participate in Plant Protection Machinery Subsidies

    Institute of Scientific and Technical Information of China (English)

    Linping; WANG; Liangmei; CAI

    2013-01-01

    In order to have an overview of implementation of the subsidy policy for purchase of plant protection machinery in Fujian Province, based on the questionnaire data on Fujian Province, we use Logit model to conduct empirical analysis of factors influencing farmers’ willingness to participate in the subsidy policy for purchase of plant protection machinery. Research results show that there are 69.4% of farmers willing to participate in the subsidy policy for purchase of plant protection machinery; farmers’ growing area has a significant impact on the willingness to participate in the subsidy policy for purchase of plant protection machinery, and there is negative correlation; educational level, experience in planting, family farming pure income all have a significant positive impact on the willingness to participate in the subsidy policy.

  15. 26 CFR 1.904(g)-1T - Overall domestic loss and the overall domestic loss account (temporary).

    Science.gov (United States)

    2010-04-01

    ... loss account (temporary). 1.904(g)-1T Section 1.904(g)-1T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.904(g)-1T Overall domestic loss and the overall domestic loss account (temporary). (a... accounts for purposes of section 904(g). Section 1.904(g)-2T provides rules for recapturing the balance...

  16. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    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

  17. 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…

  18. 26 CFR 1.6655-6 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 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 methods of accounting used in computing taxable income for the taxable year for which estimated tax...

  19. 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....

  20. 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...

  1. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  2. 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...

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

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

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

  4. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ... Parts 113 and 191 RIN 1505-AC18 Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border... Regulations to: preclude the filing of a substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or...

  5. 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...

  6. Production of resident fish benefits from experimental salmon subsidies via direct and indirect pathways across stream-riparian boundaries

    Science.gov (United States)

    Collins, Scott F.; Baxter, Colden V.; Marcarelli, Amy M.; Wipfli, Mark S.

    2016-01-01

    to manifest. The findings also highlight the need for nutrient mitigation programs to consider multiple pathways of energy and nutrient flow to account for the complex effects of salmon subsidies in stream-riparian ecosystems.

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

    OpenAIRE

    Bjertnæs, Geir Haakon

    2006-01-01

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

  8. Dynamic Subsidy Method for Congestion Management in Distribution Networks

    DEFF Research Database (Denmark)

    Huang, Shaojun; Wu, Qiuwei

    2016-01-01

    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......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...... 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...

  9. 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.

  10. 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.

  11. 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...

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

    Science.gov (United States)

    Cody, M

    1996-01-01

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

  13. Network channel allocation and revenue maximization

    Science.gov (United States)

    Hamalainen, Timo; Joutsensalo, Jyrki

    2002-09-01

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

  14. 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.

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

    Science.gov (United States)

    Benjamin, Joseph R; Fausch, Kurt D; Baxter, Colden V

    2011-10-01

    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.

  16. 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.

  17. 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.

  18. Understanding the economic impact of introducing a new procedure: calculating downstream revenue of endobronchial ultrasound with transbronchial needle aspiration as a model.

    Science.gov (United States)

    Pastis, Nicholas J; Simkovich, Suzanne; Silvestri, Gerard A

    2012-02-01

    Over the last decade, endobronchial ultrasound (EBUS) evolved into a validated and powerful diagnostic tool. Although it is integral to medical care in some health-care systems, others struggle to justify its purchase based on diminishing reimbursement. In analyzing its value to a health-care system, looking at procedural reimbursement alone will grossly underestimate its economic impact. Downstream revenue has been defined by administrators as revenue captured after patients use one hospital service and then use others. By analyzing consecutive EBUS cases and taking downstream revenue into account, $2.4 million in collections was attributed to 97 patients who were newly referred for this procedure.

  19. The impact of self-targeted subsidies on social welfare in Iran

    Directory of Open Access Journals (Sweden)

    Parinaz Koozehgar

    2014-07-01

    Full Text Available Society welfare plays essential role on supporting poor and low income deciles governments normally pay subsidies on different goods to decrease the prices and as a result, increase purchasing power. However, due to lack of a good target, the relatively rich and high income deciles benefit more than the poor from subsidies do. Therefore, it seems necessary to design self-targeted safety-net programs and targeted subsidies. The primary objective of this study is to investigate the welfare consequences of self-targeted subsidies. In other words, this study tries to find out whether or not transferring one unit of subsidies paid on the subsidized goods mostly used by the rich to the nonsubsidized goods mostly used by the poor improves social welfare. For this purpose, using Atkinson social welfare function, we calculated the change in social welfare caused by self-targeted subsidies. The results show that self-targeted subsidies increase social welfare. The extent of this increase is negatively related to inequality aversion parameter, while positively related to the share of nonsubsidized goods in low income deciles budget.

  20. Responsible Accounting in the Hospitality Industry

    Directory of Open Access Journals (Sweden)

    Andor Pajrok

    2014-12-01

    Full Text Available Nowadays, due to globalization and intensified market competition, management attention has to be focussed on efforts where they will do the most good. In order to survive, especially in the service industry, Managers in the new business environment need more relevant cost and performance information on the organization’s activities, processes, products/services and customers. The task of management accounting is to prepare this accounting information, which has the possibility to indicate what costs, revenues and results should be. Responsible accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. These parts or segments are referred to as responsibility centers that include: revenue centers, cost centers, profit centers and investment centers. This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements include revenue for a revenue center, costs for a cost center, a measure of profitability for a profit center and return on investment for an investment center.

  1. 78 FR 57539 - Charitable Donation Accounts

    Science.gov (United States)

    2013-09-19

    ... submitted. You may inspect paper copies of comments in NCUA's law library at 1775 Duke Street, Alexandria... taxation under section 501(c)(3) of the Internal Revenue Code, and they must name those charities. The... liquidation, in accordance with generally accepted accounting principles. e. Minimum Distributions to...

  2. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  3. Participation in a public insurance program: subsidies, crowd-out, and adverse selection.

    Science.gov (United States)

    Long, Stephen H; Marquis, M Susan

    2002-01-01

    This paper examines how varying the level of subsidies affects participation in a public insurance program, crowd-out of private insurance, and adverse selection. We study the experience in Washington's Basic Health program in 1997. Findings show that adverse selection is not a problem in voluntary public programs. Increasing subsidies have only modest effects on participation in subsidized programs, though the gains are not at the expense of the private market. Overall participation in the subsidized plan is also modest, even though participants benefit from it. The challenge to policymakers is to find program design characteristics, beyond subsidies, that attract the uninsured.

  4. Measuring the effects of reducing subsidies for private insurance on public expenditure for health care.

    Science.gov (United States)

    Cheng, Terence Chai

    2014-01-01

    This paper investigates the effects of reducing subsidies for private health insurance on public sector expenditure for hospital care. An econometric framework using simultaneous equation models is developed to analyse the interrelated decisions on the intensity and type of health care use and private insurance. The framework is applied to the context of the mixed public-private system in Australia. The simulation projections show that reducing premium subsidies is expected to generate net cost savings. This arises because the cost savings achieved from reducing subsidies are larger than the potential increase in public expenditure on hospital care. Copyright © 2013 Elsevier B.V. All rights reserved.

  5. THE EFFICIENCY OF PUBLIC SERVICE OBLIGATION FOR FOOD SUBSIDY IN INDONESIA: REVIEW OF COST STRUCTURE ANALYSIS

    Directory of Open Access Journals (Sweden)

    ASRI LAKSMI RIANI

    2011-01-01

    Full Text Available The paper reviews the efficiency of food subsidy in Indonesia based on cost structure analysis. Using the comparison between cost of good of government and cost of good of National Logistics Board appointed to manage and channel the subsidy. The level of efficiency has decreased in the recent years because of increase in costs of exploitation, management cost and interest expense. It is suggested that government has to determine the cut-off point as a feasibility assessment of cost of subsidy

  6. 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.)

  7. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  8. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    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.

  9. 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 companie

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Mirela - Anca Postole

    2013-02-01

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

  12. 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.

  13. Optimize APC revenue with process-oriented assessments.

    Science.gov (United States)

    Kovar, Michael S; Lowery, Elizabeth

    2002-04-01

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

  14. An abundant biological control agent does not provide a significant predator subsidy

    Science.gov (United States)

    Classical weed biological control agents, regardless of their effectiveness, may provide subsidies to predators and parasites. The chemically defended weevil Oxyops vitiosa Pascoe is a successful agent that was introduced to control the invasive tree Melaleuca quinquenervia. Two consecutive small ...

  15. 75 FR 39561 - Administrative Guidelines; Subsidy Layering Reviews for Proposed Section 8 Project-Based Voucher...

    Science.gov (United States)

    2010-07-09

    ... of 1992 (Pub. L. 102-550, approved October 28, 1992) (HCDA), allows State HCAs to perform subsidy... receiving Section 8 project-based vouchers. While Section 911 of the HCDA is a discretionary provision...

  16. 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.

  17. Pengurangan Subsidi BBM dan Polusi Udara Melalui Kebijakan Program Konversi dari BBM ke BBG Untuk Kendaraan di Propinsi Jawa Barat

    Directory of Open Access Journals (Sweden)

    Vita Susanti

    2012-03-01

    Full Text Available The  number  of  vehicle  that  use  oil  (BBM  is  increasing  every  year  in  Indonesia  while  national  oil  reserve become smaller, so that the oil should be imported. The impact of using oil are increasing subsidy and air pollution.  Thus, it is now becoming important to replace oil with another environmentally friendly energy, one of them is gas (BBG. Based on the number of vehicle and infrastructure in gas pipeline, part of northern West Java potentially can  be  chosen  for  the  implementation  of  conversion  program  to  gas  (BBG.  The number  of  vehicle  in  potential regions  such  as  Depok,  Cibinong,  Bogor,  Bekasi,  Cikarang,  Karawang,  Purwakarta,  Cirebon,  and  Bandung  are around 875,505 units. From these data, we simulated the potential profit to be gained each year by converting 10% for the first year and increasing it to 5% for every year. By investing 3.16 trillion for conversion, 14.9 trillion can be achieved in  the  form  of  fuel  subsidy  savings.  In  addition,  emission  reduction  converted  to  a  CDM  (clean development  mechanism  can  become  local  revenues.  Total CDM generated during 5 years predicted is of U.S $ 772,385. From this study, it can be concluded that converting oil (BBM to gas (BBG is highly beneficial. 

  18. Crunch time: The optimal policy to avoid the "Announcement Effect" when terminating a subsidy

    OpenAIRE

    Gürtler, Marc; Sieg, Gernot

    2006-01-01

    "We are considering for examination an Irreversible Investment under Uncertainty, subsidized by the government. If the government announces the termination of a form of subsidization, investors may decide to realize their investment in order to obtain the subsidy. These investors might have postponed an investment if future payment were assured. Depending on the degree of uncertainty and the time preference, the termination of said subsidy may cost the government more in toto t...

  19. A Forgotten Issue: Distributional Effects of Day Care Subsidies in Germany

    OpenAIRE

    Kreyenfeld, Michaela; Spieß, Christa Katharina; Wagner, Gert G.

    2000-01-01

    In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done. Moreover, there is little knowledge on the distributional effects of child care subsidies. In order to assess whether public expenditures are targeted efficiently, it is, however, vital to know which social ...

  20. THE ROLE OF INVESTMENTS SUBSIDIES IN THE ENTITIES RESEARCH AND DEVELOPMENT ACTIVITIES

    Directory of Open Access Journals (Sweden)

    AURA EMANUELA DOMIL

    2012-11-01

    Full Text Available In this manuscript, we intend to emphasize the influence of investments subsidies over the R&D activities in order to increase their economic benefits. Investments subsidies are used by the Governments as tools to reduce the market price of goods below its cost of production. The European Union instruments for cohesion are drivers for competition, convergence and social development for employment absorption on the market.

  1. Aquatic pollution increases use of terrestrial prey subsidies by stream fish

    Science.gov (United States)

    Kraus, Johanna M.; Pomeranz, Justin F.; Todd, Andrew S.; Walters, David M.; Schmidt, Travis S.; Wanty, Richard B.

    2016-01-01

    Stream food webs are connected with their riparian zones through cross-ecosystem movements of energy and nutrients. The use and impact of terrestrial subsidies on aquatic consumers is determined in part by in situ biomass of aquatic prey. Thus, stressors such as aquatic pollutants that greatly reduce aquatic secondary production could increase the need for and reliance of stream consumers on terrestrial resource subsidies.

  2. Preferential imitation of vaccinating behavior can invalidate the targeted subsidy on complex network

    OpenAIRE

    2015-01-01

    We consider the effect of inducement to vaccinate during the spread of an infectious disease on complex networks. Suppose that public resources are finite and that only a small proportion of individuals can be vaccinated freely (complete subsidy), for the remainder of the population vaccination is a voluntary behavior --- and each vaccinated individual carries a perceived cost. We ask whether the classical targeted subsidy strategy is definitely better than the random strategy: does targeting...

  3. Falling oil prices and sustainable energy transition: Towards a multilateral agreement on fossil-fuel subsidies

    OpenAIRE

    Asmelash, Henok Birhanu

    2016-01-01

    Fossil-fuel subsidies are economically inefficient and harmful for the environment yet efforts to phase them out at the national and international levels have not been effective. The existing international legal framework is too weak and fragmented to support this process and an international agreement is essential. This paper explores the challenges and prospects of, and avenues for negotiating a binding multilateral agreement on phasing out fossil-fuel subsidies. The paper posits that the F...

  4. Employer-Paid parking: A Nationwide Survey of Employers' Parking Subsidy Policies

    OpenAIRE

    Shoup, Donald C.; Breinholt, Mary Jane

    2001-01-01

    Ninety-five percent of automobile commuters in the United States park free at work. To deal with the traffic congestion and air pollution caused by parking subsidies, California law now requires many employers to offer employees the option to cash out their parking subsidies. Similar Federal legislation has been proposed. This nationwide survey found that employers in the United States off employees 84.8 million free parking spaces. Employers own 65.3 million of these free parking spaces, and...

  5. ACCRUAL ACCOUNTING BETWEEN DYNAMISM AND PRUDENCE

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2016-08-01

    Full Text Available Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

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

    Science.gov (United States)

    Pletscher, Mark

    2016-09-01

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

  7. STUDY ON REVENUE SHARING CONTRACT IN VIRTUAL ENTERPRISES

    Institute of Scientific and Technical Information of China (English)

    Jian CHEN; Jianfeng CHEN

    2006-01-01

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

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

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... organizations should adhere to professionalism and ethical tenets in generating and .... and devotion to duty. Anyone journalist who works .... Advert revenue helps the mass media in Nigeria to stay in business. Nigeria has no ...

  9. 441 Assessment of Revenue Generation Avenues in Ecotourism ...

    African Journals Online (AJOL)

    Nekky Umera

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

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

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

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

    Science.gov (United States)

    Janiszewski, Mark

    2011-06-01

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

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

    Science.gov (United States)

    2010-09-21

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

  13. 76 FR 52384 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2011-08-22

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

  14. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

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

  15. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

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

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

    Science.gov (United States)

    Engstrom, Cathy McHugh; And Others

    1995-01-01

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

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

    Data.gov (United States)

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

  18. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

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

  19. Effects of Targeted Subsidies Policy on Health Behavior in Iranian Households: A Qualitative Study.

    Science.gov (United States)

    Doshmangir, Leila; Doshmangir, Parinaz; Abolhassani, Nazanin; Moshiri, Esmaeil; Jafari, Mehdi

    2015-04-01

    This study aimed to explore the effects of national targeted subsidies policy on health behavior of Iranian households. In this qualitative study, data were collected between January 2012 and December 2013 through face-to-face interviews (23 experts in national and provincial levels of health system and 18 household heads) and through a comprehensive and purposive document analysis. The data was analyzed using a thematic analysis method (inductive-deductive) and assisted by Atlas-ti software. Rising health care costs, removing some food subsidies and the increase in price of most goods and services due to the implementation of economic policy of targeted subsidies have led to significant changes in the demand for health services, changes in the consumption trends of goods and services affecting health as well as changes in the health habits of households. Targeted subsidies and the cash subsidy policy have some negative effects on population health behavior especially among poor people. Hence, maintaining or increasing the cash subsidy is not an efficient allocation of resources toward health care system. So, it is necessary to identify appropriate strategies and policies and apply interventions in order to moderate negative effects and enhance positive effects resulted from implementing this economic reform on population health behavior.

  20. Predator-Prey-Subsidy Population Dynamics on Stepping-Stone Domains.

    Science.gov (United States)

    Shen, Lulan; Van Gorder, Robert A

    2017-03-16

    Predator-prey-subsidy dynamics on stepping-stone domains are examined using a variety of network configurations. Our problem is motivated by the interactions between arctic foxes (predator) and lemmings (prey) in the presence of seal carrion (subsidy) provided by polar bears. We use the n-Patch Model, which considers space explicitly as a "Stepping Stone" system. We consider the role that the carrying capacity, predator migration rate, input subsidy rate, predator mortality rate, and proportion of predators surviving migration play in the predator-prey-subsidy population dynamics. We find that for certain types of networks, added mobility will help predator populations, allowing them to survive or coexist when they would otherwise go extinct if confined to one location, while in other situations (such as when sparsely distributed nodes in the network have few resources available) the added mobility will hurt the predator population. We also find that a combination of favorable conditions for the prey and subsidy can lead to the formation of limit cycles (boom and bust dynamic) from stable equilibrium states. These modifications to the dynamics vary depending on the specific network structure employed, highlighting the fact that network structure can strongly influence the predator-prey-subsidy dynamics in stepping-stone domains.

  1. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

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

  2. Using Carbon Pricing Revenues to Finance Infrastructure Access

    OpenAIRE

    2015-01-01

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

  3. 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...

  4. THE FEASIBILITY OF FARM REVENUE INSURANCE IN AUSTRALIA

    OpenAIRE

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

    1999-01-01

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

  5. 26 CFR 1.1033(e)-1 - Sale or exchange of livestock solely on account of drought.

    Science.gov (United States)

    2010-04-01

    ... of drought. 1.1033(e)-1 Section 1.1033(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Sale or exchange of livestock solely on account of drought. (a) The sale or exchange of livestock... if the sale or exchange of such livestock by the taxpayer is solely on account of drought....

  6. 26 CFR 54.4980G-3 - Failure of employer to make comparable health savings account contributions.

    Science.gov (United States)

    2010-04-01

    ... contribution to C's HSA in lieu of paying C the guaranteed payment directly; and (C) A $200 contribution to... savings account contributions. 54.4980G-3 Section 54.4980G-3 Internal Revenue INTERNAL REVENUE SERVICE...-3 Failure of employer to make comparable health savings account contributions. Q-1: Do the...

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

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2010-05-01

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

  8. Subsidies in Croatian agriculture and adjustment to the EU

    Directory of Open Access Journals (Sweden)

    Ramona Franić

    2005-08-01

    Full Text Available After the Croatian independence and re-adoption of the free trade principles, in political debates agriculture got the role of one of the basic pillar in economic development. There is intention to protect domestic agriculture against much more developed western European agriculture and to support its competitiveness, respecting at the same time the requirements of the international trade agreements asking for decreasing domestic protection. The reform of agricultural price policy started in 1988, due to the trade policy reform within the requirements imposed by the membership in the World Trade Organization. Recent changes from 2003 tend to simplify the system of agricultural support and to equalize the level of incentives. Together with existing production subsidies, new models of income support, capital investments and rural development are introduced. The reform predicts harmonization of domestic agricultural policy measures with those conducted or should be conducted in the EU. It means the shift from the old way of supporting European agricultural markets, toward incentives for European farmer, in the way that in total support prevails income, and not production support.

  9. Economising subsidies for green housing features: A stated preference approach

    Directory of Open Access Journals (Sweden)

    Yung Yau

    2014-12-01

    Full Text Available In light of the enormous amounts of energy and resources consumed by housing development and operations, many governments have started recognising the urgent need to promote green or eco-friendly housing with the aim of achieving sustainable development. Apart from regulations, governments can offer incentives to developers to provide green features in their developments by offering subsidies in various forms. However, such subsidisation is often uneconomical. In theory, market forces can lead to green housing provision without any government intervention if the market players are willing to pay extra for the green features of housing. Against this background, this article presents the findings of a study that compared potential homebuyers’ willingness to pay (WTP for various green housing features based on findings from a structured questionnaire survey in Macau. The housing attributes under investigation included uses of green materials (e.g., sustainable forest products and construction methods (e.g., prefabrication, energy-efficient technologies (e.g., LED lighting and water-saving devices (e.g., grey-water recycling systems. Results indicate that the respondents’ WTP was mainly motivated by economic incentives. Green housing attributes that can offer direct financial benefits corresponded to greater WTP. The policy implications of the research findings then follow.

  10. The groundwater subsidy to vegetation: groundwater exchanges between landcover patches

    Science.gov (United States)

    Steven, L. I.; Gimenez, R.; Jobbagy, E. G.

    2015-12-01

    The Gran Chaco is a hot, dry plain, that spans over 60 million hectares across Bolivia, Paraguay, Brazil and Argentina. It supports high biodiversity in its dry forest and savannahs, but is rapidly being converted to agriculture in response to growing soy demand and technology including genetic modification and zero-till, that has made cultivation in drier landscapes more viable. Under natural conditions, the deep-rooted, native vegetation of the Chaco effectively captured all rainfall for evapotranspiration resulting in near zero groundwater recharge under the dry forest. Conversion to shallower rooted soy and corn, combined with the fallow period prior to the growing season, reduces evapotranspiration and allows some water to percolate through the root zone and recharge the groundwater system. When this groundwater recharge occurs, it creates groundwater mounding and a hydraulic gradient that drives flow to adjacent landcover patches where recharge does not occur. As the watertable rises, groundwater becomes available to the deep-rooted, dry forest vegetation. We develop a soil and groundwater flow model to simulate infiltration, percolation, evaporation, rootwater uptake, groundwater recharge and the lateral transfer of water between adjacent landcover patches to quantify this groundwater subsidy from converted agricultural lands to remnant patches of dry forest.

  11. Entity, Ownership, Educational Subsidies and Funding of Nigerian Tertiary Institutions

    Directory of Open Access Journals (Sweden)

    Idialu Jeremiah Uwaifo

    2012-02-01

    Full Text Available The motivation for this study is the need to save the Nigerian public tertiary institutions from going into extinction from under-funding. Funding of the institutions is currently on the basis of ownership. There is currently conflict of citizens’ right to education at whatever level at reduced cost or no cost at all and government’s inability to meet the cost of education. Government end up giving what it thinks it can afford and not what the institutions need to operate effectively. On the other hand the institutions are not given the free hand to determine what the beneficiaries of their services should pay. This study recommends that the institutions should be seen as separate entities from government and therefore be allowed to determine the price for their services. Citizens’ right should be met through educational subsidies from all levels of government. The balance fees should be picked by the beneficiaries of the services of the institutions. This is the surest way to the survival of tertiary institutions in the Nigerian environment.

  12. Sources, Subsidies and Sinks: Organic Carbon in Coastal Sediments

    Science.gov (United States)

    Austin, William; Smeaton, Craig

    2017-04-01

    Coastal sedimentary environments such as estuaries, deltas and fjords are sites characterised by high sedimentation rates and effective burial of organic carbon (OC). Fjords in particular have been shown to be hotspots for OC burial and storage. Additionally, the unique geomorphology of fjords and their proximity to the terrestrial environment mean that they are important receptors of terrestrially-derived OC. Such natural 'trapping' mechanisms prevent OC from reaching the open shelf where much of it would potentially be lost to the atmosphere through remineralisation. Though it is well documented that terrestrial OC (OCterr) is buried in fjords, the long-term (interglacial timescale) interactions between the OC stored in the terrestrial environment and in coastal sediments is less well defined. In this review, we outline the current understanding of both OCterr and Blue Carbon sources, subsidies and sinks (i.e. sediment stores) in the coastal sediments of the United Kingdom, with a view to outlining a methodology to establish a national coastal carbon inventory.

  13. Sensitivity of Personal Account Accumulated Value of New Rural Social Pension Insurance to Variation of Uncertainties

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.

  14. Revenue from Contracts with Customers under IFRS 15: New Perspectives on Practice

    Directory of Open Access Journals (Sweden)

    Ionica Oncioiu

    2016-11-01

    Full Text Available This article offer an overview of the characteristics of IFRS 15 requirements regarding revenue. Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. This new standard intends to cover the gaps from the previous standards such as IAS 18 and IAS 11. IAS 18 provided limited guidance on many important revenue topics such as accounting for multiple-element arrangements. Fair value measurement and impairment methodology based on the incurred loss model are discussed in this context. This new standard offers detailed guidelines for different type of transactions such as sale with a right of return, like non-refundable upfront fees (and some related costs, principal versus agent considerations and consignment arrangements, others. Based on the results of this analysis, will show these views suggest practitioners ‘confusion about IFRS 15.

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

    Science.gov (United States)

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

    2014-11-19

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

  16. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  17. Water and sanitation service delivery, pricing, and the poor: An empirical estimate of subsidy incidence in Nairobi, Kenya

    Science.gov (United States)

    Fuente, David; Gakii Gatua, Josephine; Ikiara, Moses; Kabubo-Mariara, Jane; Mwaura, Mbutu; Whittington, Dale

    2016-06-01

    The increasing block tariff (IBT) is among the most widely used tariffs by water utilities, particularly in developing countries. This is due in part to the perception that the IBT can effectively target subsidies to low-income households. Combining data on households' socioeconomic status and metered water use, this paper examines the distributional incidence of subsidies delivered through the IBT in Nairobi, Kenya. Contrary to conventional wisdom, we find that high-income residential and nonresidential customers receive a disproportionate share of subsidies and that subsidy targeting is poor even among households with a private metered connection. We also find that stated expenditure on water, a commonly used means of estimating water use, is a poor proxy for metered use and that previous studies on subsidy incidence underestimate the magnitude of the subsidy delivered through water tariffs. These findings have implications for both the design and evaluation of water tariffs in developing countries.

  18. The Impact of the Subsidy Policy on Total Factor Productivity: An Empirical Analysis of China's Cotton Production

    Directory of Open Access Journals (Sweden)

    Yanwen Tan

    2013-01-01

    Full Text Available This paper develops one model to explore the relationship between the subsidy policy and the agricultural total factor productivity (TFP. It indicates that the agricultural TFP will be lower after the subsidy policy is implemented and there exists a negative relation between the subsidy and TFP, if subsidies are associated with the acreage. Using Malmquist index, this paper measures the changes of TFP in China's cotton production before and after the subsidy policy is implemented. The results verify that the subsidy policy could not increase but decrease the TFP of China's cotton production, not only in the whole country but also in major provinces of China. Based on the positive study, some policy implications are provided in the end of this paper.

  19. Government Subsidy for Remanufacturing or Carbon Tax Rebate: Which Is Better for Firms and a Low-Carbon Economy

    Directory of Open Access Journals (Sweden)

    Tong Shu

    2017-01-01

    Full Text Available The government as a policy maker wishing to promote remanufacturing and proper disposal of hazardous old products which are harmful to environment has taken many actions, ranging from carbon regulation and financial incentives such as trade-in subsidy. However, carbon tax can result in loss of profit for firms to some degree, so the government has to give other subsidy to balance the profits and carbon emission. Thus, this article investigates two subsidy mechanisms: remanufacturing subsidy or tax rebate. The optimal pricing and production decision under these policies are examined. Our results show that carbon tax has a great impact on pricing strategies. Trade-in subsidy can encourage customers to replace their existing products with new and remanufactured products. Both remanufacture subsidy and tax rebate are beneficial to manufacturer and can further promote remanufacturing development.

  20. 76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2011-06-17

    ... upper threshold for reduced price benefits. Table 4 presents a distribution of school-aged children by... drop in demand for la carte foods. In the absence of a direct measure of student sensitivity to price... Federal Regulations is sold by the Superintendent of Documents. #0;Prices of new books are listed in the...

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

    Energy Technology Data Exchange (ETDEWEB)

    Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

    2012-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Konukcu-Önal Debi

    2008-01-01

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

  3. Considering environmental aspects of subsidies - sector study housing; Beruecksichtigung von Umweltgesichtspunkten bei Subventionen - Sektorstudie Wohnungsbau

    Energy Technology Data Exchange (ETDEWEB)

    Sprenger, R.U.; Triebswetter, U.; Behring, K.; Rave, T. [Ifo-Institut fuer Wirtschaftsforschung e.V., Muenchen (Germany)

    2003-06-01

    This study is linked to another study which took stock of German subsidy policy from an environmental point of view (Sprenger and Rave, 2003). However, subsidies are discussed with respect to sector-specific peculiarities of housing in this report. Due to the fact that the housing sector receives a considerable amount of subsidies on the one hand and influences the state of the environment on the other hand (especially due to land use, high energy and resource consumption, waste) this study aims to develop reform option for a subsidy policy which is committed to sustainable development. First of all the ecological impacts of housing and the subsidy intensity of the housing sector are examined more closely. Then we look at some goals of housing policy and contrast them with goals of environmental policy. Some of the subsidies are singled out to determine their potential environmental impact. For example, it can be shown that the home-owner support scheme (Eigenheimzulage) promotes new construction activites in the country side and contributes to urban sprawl. (Other negative environmental side effects occur in social housing schemes and due to tax subsidies). With respect to the home-owner support scheme we propose to lower the basic support (Grundzulage) in a multi-tier system and to introduce an ecological component. This component is based on criteria which can be administered easily (like kind of land used, amount of land designed for construction or housing, number of persons in household). Overall a policy package is proposed which contributes to a considerable reduction of CO{sub 2}-emissions and land use. (orig.)

  4. Estimating the Impact of US Agriculture Subsidies on Greenhouse Gas Emissions

    Science.gov (United States)

    Eshel, G.; Martin, P. A.

    2006-12-01

    It has been proposed in the popular media that US agricultural subsidies contribute deleteriously to both the American diet and environment. In this view, subsidies render mostly corn-based, animal products and sweeteners artificically cheap, leading to enhanced consumption. Problems accompanying this structure mentioned include enhanced meat, fat and sugar consumption and the associated enhancement of obesity, cardiovascular diseases, type II diabetes and possible various types of cancer, as well as air, soil and water pollution. Often overlooked in these discussions is the potential enhancement of greenhouse gas emissions accompanying this policy-based steering of food consumption toward certain products at the expense of others, possibly more nutritionally and environmentally benign. If such enhancements are in fact borne out by data, the policies that give rise to them will prove to constitute government-sponsored enhancement of greenhouse gas emissions, in contrast to any climate change mitigation efforts. If so, they represent low- hanging fruits in the national effort to reduce greenhouse gas emissions which may one day be launched. Agriculture subsidies impact the emissions of CO2 (by direct energy consumption), nitrous oxide (by land use alteration and manure management), and methane (by ruminant digestion and manure treatment). Quantifying the impacts of agricultural subsidies is complicated by many compounding and conflicting effects (many related to human behavior rather than the natural sciences) and the relatively short data timeseries. For example, subsidy policies change over time, certain subsidy types are introduced or eliminated, food preferences change as nutritional understanding (or propaganda) shift, etc. Despite the difficulties, such quantification is crucial to better estimate the overall effect and variability of dietary choices on greenhouse gas emissions, and ultimately minimize environmental impacts. In this study, we take preliminary

  5. Which Subsidy Mode Improves the Financial Performance of Renewable Energy Firms? A Panel Data Analysis of Wind and Solar Energy Companies between 2009 and 2014

    Directory of Open Access Journals (Sweden)

    Huiming Zhang

    2015-12-01

    Full Text Available The effectiveness of subsidies in improving the performance of renewable energy firms has aroused significant research attention in recent years. As subsidy modes may affect corporate financial performance,we have chosen companies specializing in wind and solar energy in the Shanghai and Shenzhen stock markets as samples.The relationships between the subsidy modes and financial performance of these two types of companies are investigated with a panel data model. Results of the total sample indicate that both indirect and non-innovative subsidy have significant effects on the financial performance of renewable energy companies. The regressive coefficient of the former,however, is a negative value, which illustrates that taxation, bonus, and other market-based mechanisms impair corporate profitability. Moreover, the influence of innovative subsidy is weak, which means that the subsidy used for research and development, technical demonstration, and other innovations of renewable energy enterprises have failed to effectively enhance corporate financial performance. In terms of sub-industries, the direct subsidy for wind energy companies has achieved a significant effect. Incomparison, the indirect subsidy and innovative subsidy acquired by solar energy companies have notably reduced corporate profitability. Thissuggests an urgent reform of subsidy policy for this industry is needed. The government should consider differences in the effects subsidies have for wind and solar energy companies when improving subsidy policy. In addition, market-based subsidy mechanisms should be perfected, and the structure of innovative subsidies should be ameliorated.

  6. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  7. Economic analysis of electronic waste recycling: modeling the cost and revenue of a materials recovery facility in California.

    Science.gov (United States)

    Kang, Hai-Yong; Schoenung, Julie M

    2006-03-01

    The objectives of this study are to identify the various techniques used for treating electronic waste (e-waste) at material recovery facilities (MRFs) in the state of California and to investigate the costs and revenue drivers for these techniques. The economics of a representative e-waste MRF are evaluated by using technical cost modeling (TCM). MRFs are a critical element in the infrastructure being developed within the e-waste recycling industry. At an MRF, collected e-waste can become marketable output products including resalable systems/components and recyclable materials such as plastics, metals, and glass. TCM has two main constituents, inputs and outputs. Inputs are process-related and economic variables, which are directly specified in each model. Inputs can be divided into two parts: inputs for cost estimation and for revenue estimation. Outputs are the results of modeling and consist of costs and revenues, distributed by unit operation, cost element, and revenue source. The results of the present analysis indicate that the largest cost driver for the operation of the defined California e-waste MRF is the materials cost (37% of total cost), which includes the cost to outsource the recycling of the cathode ray tubes (CRTs) (dollar 0.33/kg); the second largest cost driver is labor cost (28% of total cost without accounting for overhead). The other cost drivers are transportation, building, and equipment costs. The most costly unit operation is cathode ray tube glass recycling, and the next are sorting, collecting, and dismantling. The largest revenue source is the fee charged to the customer; metal recovery is the second largest revenue source.

  8. Green roof adoption in atlanta, georgia: the effects of building characteristics and subsidies on net private, public, and social benefits.

    Science.gov (United States)

    Mullen, Jeffrey D; Lamsal, Madhur; Colson, Greg

    2013-10-01

    This research draws on and expands previous studies that have quantified the costs and benefits associated with conventional roofs versus green roofs. Using parameters from those studies to define alternative scenarios, we estimate from a private, public, and social perspective the costs and benefits of installing and maintaining an extensive green roof in Atlanta, GA. Results indicate net private benefits are a decreasing function of roof size and vary considerably across scenarios. In contrast, net public benefits are highly stable across scenarios, ranging from $32.49 to $32.90 m(-2). In addition, we evaluate two alternative subsidy regimes: (i) a general subsidy provided to every building that adopts a green roof and (ii) a targeted subsidy provided only to buildings for which net private benefits are negative but net public benefits are positive. In 6 of the 12 general subsidy scenarios the optimal public policy is not to offer a subsidy; in 5 scenarios the optimal subsidy rate is between $20 and $27 m(-2); and in 1 scenario the optimal rate is $5 m(-2). The optimal rate with a targeted subsidy is between $20 and $27 m(-2) in 11 scenarios and no subsidy is optimal in the twelfth. In most scenarios, a significant portion of net public benefits are generated by buildings for which net private benefits are positive. This suggests a policy focused on information dissemination and technical assistance may be more cost-effective than direct subsidy payments.

  9. 连带责任、财政补贴与农村小额团体贷款%Joint liability、 fiscal subsidy and rural micro-group-lending

    Institute of Scientific and Technical Information of China (English)

    周苹逢; 孟卫东; 熊维勤; 江丽梅

    2012-01-01

    Using the mechanism design theory, this paper designs collusion-proof group lending contracts with asymmetric information, and studies the effect of the government subsidies of MFIs and rural house-holds on collusion-proof group lending contracts. The results show that collusion-proof group contracts which are designed by MFIs can avoid adverse selection and moral hazard, and farmers of high-efficiency teams could obtain some information rents but this contract would extract all rents to maintain farmers of other teams at their zero status quo utility level. If the villages' composition and project revenue make MFIs' maximum expected payoff below zero, government should provide fiscal subsidy to MFIs for stim-ulating them to provide group contracts to those villages, and the subsidy must make MFIs' maximum expected payoff to be no less than zero. Also government should provide fiscal subsidy to rural house-holds for avoiding them to choose strategic default, while the subsidy should equal to the value that rural households' repayment minus their profit.%运用机制设计理论,在信息不对称条件下设计了团体贷款防合谋契约,研究了政府补贴小额信贷机构和农户对团体贷款防合谋契约的影响.研究表明:小额信贷机构为规避逆向选择与道德风险设计团体贷款防合谋契约,基于该契约,高效率团队中的农户可获得一定信息租金,而其它借款团队中的农户仅获得保留效用;当小额信贷机构在部分村庄的期望收益小于0时,政府应补贴小额信贷机构以激励其提供团体贷款契约,补贴额至少需使其获得正的期望收益;政府为防止农户策略性违约需给予农户财政补贴,补贴额为还款额超过项目成功收益的部分.

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

    Science.gov (United States)

    Li, Xinye; Yao, Andrew Chi-Chih

    2013-07-09

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

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

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

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

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

    Science.gov (United States)

    Rabin, Jonathan; Shehory, Onn

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

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

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

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

  14. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Science.gov (United States)

    2010-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  15. 26 CFR 1.442-1 - Change of annual accounting period.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Change of annual accounting period. 1.442-1... TAX (CONTINUED) INCOME TAXES Accounting Periods § 1.442-1 Change of annual accounting period. (a) Approval of the Commissioner. A taxpayer that has adopted an annual accounting period (as defined in § 1...

  16. 75 FR 60509 - Proposed Collection; Comment Request for Revenue Procedure 2004-56

    Science.gov (United States)

    2010-09-30

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

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

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

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

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

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

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

  19. It's only a matter of time: the altered role of subsidies in a warming world.

    Science.gov (United States)

    O'Gorman, Eoin J

    2016-09-01

    Clockwise from left: an experimental stream reach from the study, highlighting the fences used to contain fish as the apex predator; a cutthroat trout from the experiment, the only fish species in the study streams; stomach contents from a fish, highlighting the major role of the terrestrial subsidy (mealworms) in the diet. In Focus: Sato, T., El-Sabaawi, R.W., Campbell, K., Ohta, T. & Richardson, J.S. (2016) A test of the effects of timing of a pulsed resource subsidy on stream ecosystems. Journal of Animal Ecology, 85, 1136-1146. Cross-ecosystem subsidies play a critical role in maintaining the structure and functioning of natural communities, especially if they are asynchronous with resource production in the recipient ecosystem. Sato et al. () use a large-scale field experiment to show that changes in the timing of a pulsed terrestrial subsidy can alter stream dynamics from the individual to the ecosystem level. With increasing evidence that global warming will alter the timing, magnitude and frequency of allochthonous inputs, these findings make an important contribution to our understanding of how such changes will reverberate throughout ecosystems that depend on subsidies.

  20. Does subsidy work? Price elasticity of demand for influenza vaccination among the elderly in Japan.

    Science.gov (United States)

    Kondo, Masahide; Hoshi, Shu-ling; Okubo, Ichiro

    2009-08-01

    Subsidy for influenza vaccination is often provided to the elderly in order to encourage them to receive a flu shot in developed countries. However, its effect on uptake rate, i.e., price elasticity of demand, has not been well studied. Japan's decentralised vaccination programme allows observation of various pairs in price and uptake rate of flu shots among the elderly by the municipality from 2001/2002 to 2004/2005 season. We combine our sample survey data (n=281), which monitor price, subsidy and uptake rate, with published data on local characteristics in order to estimate price elasticity of demand with panel model. We find price elasticity of demand for influenza vaccine: nearly zero in nationwide, nearly zero in urban area, and -1.07 in rural area. The results question the rationale for subsidy, especially in urban area. There are cases where maintaining or increasing the level of subsidy is not an efficient allocation of finite health care resources. When organising a vaccination programme, health manager should be careful about the balance between subsidy and other efforts in order to encourage the elderly to receive shots with price elasticity in mind.

  1. Towards energy sustainability in the world: the implications of energy subsidy for developing countries

    Energy Technology Data Exchange (ETDEWEB)

    Iwaro, Joseph; Mwasha, Abraham [University of West Indies, W. Department of Civil and Environmental Engineering, St. Augustine Campus (Trinidad and Tobago)

    2010-07-01

    Energy subsidies are widespread around the world but they vary greatly in importance and type of fuel and country. The fossil fuel consumption rate is growing every year and in about 50 years we will have depleted most of our fossil fuel reserves, so it is necessary to find alternative sources of energy before that happens. However, the only solution to this challenge is through investment on energy conservation programmes and renewable energy source. In line with this challenge and confusion on fund appropriate for energy. This paper is aimed at examining the effect of energy subsidy on energy conservation and renewable energy in developing countries. The study intends to quantify and analysis a case study of Trinidad and Tobago energy subsidy and its implications for developing countries and energy sustainability in the world. Findings show that huge amount investments and government intervention were being expended on energy subsidy in order to lower the price of energy products for consumers. The study further identified implication of this growing subsidy for developing countries and that the funds could be used for creating renewable energy technology and energy conservation programmes.

  2. Diet shift of lentic dragonfly larvae in response to reduced terrestrial prey subsidies

    Science.gov (United States)

    Kraus, Johanna M.

    2010-01-01

    Inputs of terrestrial plant detritus and nutrients play an important role in aquatic food webs, but the importance of terrestrial prey inputs in determining aquatic predator distribution and abundance has been appreciated only recently. I examined the numerical, biomass, and diet responses of a common predator, dragonfly larvae, to experimental reduction of terrestrial arthropod input into ponds. I distributed paired enclosures (n  =  7), one with a screen between the land and water (reduced subsidy) and one without a screen (ambient subsidy), near the shoreline of 2 small fishless ponds and sampled each month during the growing season in the southern Appalachian Mountains, Virginia (USA). Screens between water and land reduced the number of terrestrial arthropods that fell into screened enclosures relative to the number that fell into unscreened enclosures and open reference plots by 36%. The δ13C isotopic signatures of dragonfly larvae shifted towards those of aquatic prey in reduced-subsidy enclosures, a result suggesting that dragonflies consumed fewer terrestrial prey when fewer were available (ambient subsidy: 30%, reduced subsidy: 19% of diet). Overall abundance and biomass of dragonfly larvae did not change in response to reduced terrestrial arthropod inputs, despite the fact that enclosures permitted immigration/emigration. These results suggest that terrestrial arthropods can provide resources to aquatic predators in lentic systems, but that their effects on abundance and distribution might be subtle and confounded by in situ factors.

  3. Anthropogenic resource subsidies determine space use by Australian arid zone dingoes: an improved resource selection modelling approach.

    Directory of Open Access Journals (Sweden)

    Thomas M Newsome

    Full Text Available Dingoes (Canis lupus dingo were introduced to Australia and became feral at least 4,000 years ago. We hypothesized that dingoes, being of domestic origin, would be adaptable to anthropogenic resource subsidies and that their space use would be affected by the dispersion of those resources. We tested this by analyzing Resource Selection Functions (RSFs developed from GPS fixes (locations of dingoes in arid central Australia. Using Generalized Linear Mixed-effect Models (GLMMs, we investigated resource relationships for dingoes that had access to abundant food near mine facilities, and for those that did not. From these models, we predicted the probability of dingo occurrence in relation to anthropogenic resource subsidies and other habitat characteristics over ∼ 18,000 km(2. Very small standard errors and subsequent pervasively high P-values of results will become more important as the size of data sets, such as our GPS tracking logs, increases. Therefore, we also investigated methods to minimize the effects of serial and spatio-temporal correlation among samples and unbalanced study designs. Using GLMMs, we accounted for some of the correlation structure of GPS animal tracking data; however, parameter standard errors remained very small and all predictors were highly significant. Consequently, we developed an alternative approach that allowed us to review effect sizes at different spatial scales and determine which predictors were sufficiently ecologically meaningful to include in final RSF models. We determined that the most important predictor for dingo occurrence around mine sites was distance to the refuse facility. Away from mine sites, close proximity to human-provided watering points was predictive of dingo dispersion as were other landscape factors including palaeochannels, rocky rises and elevated drainage depressions. Our models demonstrate that anthropogenically supplemented food and water can alter dingo-resource relationships. The

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

    Science.gov (United States)

    Giannangelo, Kathy; Fenton, Susan

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Aida Mustapha

    2014-12-01

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

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

    OpenAIRE

    Perry, Guillermo; Bustos, Sebastián

    2012-01-01

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

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

    OpenAIRE

    Usher, Dan

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mutiara Nur Hafidiyah

    2016-12-01

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

  9. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  10. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  11. Functioning of the direct subsidies system in Poland and other European Union countries

    Directory of Open Access Journals (Sweden)

    Renata Marks-Bielska

    2010-01-01

    Full Text Available The aim of the paper was to present the functioning of the direct subsidies system in Poland. Given the profitable nature of this instrument the particular attention has been paid to the disposal of funds received by agricultural producers in the region of Warmia and Mazury in the form of subsidies. There is no doubt that the direct payments represent an important aid instrument supporting agriculture within the frameworks of the first pillar of the Common Agricultural Policy. The survey revealed that subsidies have significantly contributed to the improvement of financial condition of farms. Funds received in the form of direct payments have been mainly spent on financing current expenditures and to purchase means of production used in the farms (72.88%.

  12. The conflicting economic and environmental logics of North American governance : NAFTA, energy subsidies, and climate change

    Energy Technology Data Exchange (ETDEWEB)

    Roff, R.J.; Krajnc, A.; Clarkson, S.

    2003-02-14

    One of the incentives behind the North America Free Trade Agreement (NAFTA) was to promote a green economy. It offered the hope that environmentally sustainable trade was possible through provisions against downward harmonization, the respect for state autonomy in environmental regulation, and the creation of the Commission for Environmental Co-operation. However, cleaner energy trade has actually been inhibited by subsidies for fossil fuel development, government's inability to regulate the rate of resource depletion, and by favoring the priorities of transnational corporations. The authors reviewed perverse subsidies and recommended a combination of environmentally sensitive policy changes, such as the elimination of perverse subsidies, the subsidization of environmentally friendly energy sources, and the imposition of carbon taxes and demand-side management initiatives. 67 refs., 1 fig.

  13. Rationality of the subsidy regime for wind power in Sweden and Denmark

    Energy Technology Data Exchange (ETDEWEB)

    Helby, P. [Lund Univ. (Sweden). Dept. of Environmental and Energy System Studies

    1995-12-31

    This study comprise analysis and discussion of incentives inherent in the Swedish and Danish subsidy regimes for household owned wind power. New results include an evaluation of the subsidy value of income and VAT tax breaks available to investors, and a demonstration of the importance of the choice of ownership arrangements for the profitability of wind power projects. The study outlines the complex restrictions associated with different forms of wind power ownership. These cause the investment market to be highly segmented. The discussion includes several irrational system effects of the subsidy regimes. Among these are collision with energy saving goals, excessive capital costs, dubious siting decisions, and distorted competition among technologies. In conclusion, come policy recommendations are suggested. (author)

  14. The Impacts of Agricultural Machinery Purchase Subsidies on Mechanized Crop Residue Recycling

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Crop residue recycling can improve the quality of the cropland,and it has multiple economic and ecological benefits.However,such practice is with low adoption due to different constraints.In this paper,we use the survey data from Baoding,Hebei province,and use the probit model to explore how the agricultural machinery purchase subsidies affect the mechanized crop residue recycling.The results showed that several factors that affect farmers in adopting the practice of mechanized crop residue crop recycling.Among these factors,the cost of adopting such practice is significant.The agricultural machinery purchase subsidies can effectively reduce the cost of such practice,as well as promote mechanized crop residue recycling.The paper also proposed several actions in the future.They include increasing the subsidies on agricultural machinery purchase and increasing farmers’ awareness on crop residue recycling.

  15. Effectiveness of Subsidies in Technology Adoption: A Case Study Involving Reverse Osmosis (RO Membrane Technology

    Directory of Open Access Journals (Sweden)

    Nur Laili

    2016-12-01

    Full Text Available Adoption of new technologies is a process that involves technological learning and penetration of new products into the market. Within the process of new technologies adoption, government usually intervened by providing incentives, in order to support the technology adoption to be succeed. This paper examines the effectiveness of incentives for the sustainability of reverse osmosis (RO membrane technology adoption. The study conducted through single case study on SWRO installation in Mandangin Island, East Java, Indonesia. Results of case study indentify the existence of government incentive in the form of direct subsidies to decrease the price of clean water. Although successful in reducing the price of water, but effectiveness of the subsidy on the sustainability of SWRO is still low, which is operates only 30% in a year. Further analysis shows that these subsidies actually be counter-productive to the sustainability of SWRO installation.

  16. A study on the effects of subsidies on market value: Evidence from Petrochemical and steel industries

    Directory of Open Access Journals (Sweden)

    Batool Norouzi

    2015-04-01

    Full Text Available Iran’s 4th development plan has enrolled the federal government to increase energy prices and remove any subsidies paid to energy sector in an attempt to increase productivity and provide better social welfare. It is, therefore, important to investigate the effects of the law on different industries and the subsequent effects on economic growth. This study investigates the impacts of subsidies on the market value of listed companies in Tehran Stock Exchange in Petrochemical and Steel industries. The study selects two firms, Esfahan's Mobarakeh Steel Company and Fanavaran Petrochemical Co. using Auto Regressive Distributed Lags (ARDL over the period 2008-2013. The results have indicated that there was a meaningful relationships between removal of subsidies and market value of the firms.

  17. A PRACTICAL STUDY ON APPLICABILITY OF THE INCENTIVE SUBSIDY TO BUS NETWORK IN KUMAMOTO CITY

    Science.gov (United States)

    Mizokami, Shoshi; Fujimi, Toshio; Hirano, Toshihiko

    Recently, the number of passenger of public bus services in Japan tends to decrease due to the motorization. This condition leads to a severe management situation, including in Kumamoto City. Since 1984, the deficit of bus companies operation in provision of bus services in Kumamoto has been covered by Kumamoto City Government on the basis of lines subsidy, and the city allocated a number of subsidy of about 200 million yen in 2007. Currently, The Kumamoto city government plans to reduce the amount of subsidy to bus companies by introducing the giving of incentive to bus companies in order to trim bus company deficit. This study aims to construct the mathematical model of the incentive reward and apply the model to realignment of buses lines networks in Kumamoto Metropolitan Area.

  18. Sanitation subsidies. Encouraging sanitation investment in the developing world: a cluster-randomized trial.

    Science.gov (United States)

    Guiteras, Raymond; Levinsohn, James; Mobarak, Ahmed Mushfiq

    2015-05-22

    Poor sanitation contributes to morbidity and mortality in the developing world, but there is disagreement on what policies can increase sanitation coverage. To measure the effects of alternative policies on investment in hygienic latrines, we assigned 380 communities in rural Bangladesh to different marketing treatments-community motivation and information; subsidies; a supply-side market access intervention; and a control-in a cluster-randomized trial. Community motivation alone did not increase hygienic latrine ownership (+1.6 percentage points, P = 0.43), nor did the supply-side intervention (+0.3 percentage points, P = 0.90). Subsidies to the majority of the landless poor increased ownership among subsidized households (+22.0 percentage points, P < 0.001) and their unsubsidized neighbors (+8.5 percentage points, P = 0.001), which suggests that investment decisions are interlinked across neighbors. Subsidies also reduced open defecation by 14 percentage points (P < 0.001).

  19. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Science.gov (United States)

    2010-12-17

    ... Revenue Code section 402(c)(4)) to a traditional IRA, Roth IRA, or eligible employer plan. A spouse.... section 402(c)(4)) from his or her beneficiary participant account to traditional IRA, Roth IRA...

  20. COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2012-11-01

    Full Text Available This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

  1. Social Accounting and the Public Sector

    OpenAIRE

    Aronsson, Thomas

    2004-01-01

    This paper contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with redistributive policy and public good provision, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a 'federation-like' decision stru...

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

    Directory of Open Access Journals (Sweden)

    Maurice Schiff

    1995-03-01

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

  3. Price subsidies increase the use of private sector ACTs: evidence from a systematic review

    Science.gov (United States)

    Morris, Alexandra; Ward, Abigail; Moonen, Bruno; Sabot, Oliver; Cohen, Justin M

    2015-01-01

    Background Although artemisinin combination therapies (ACTs) are the recommended first-line treatment for uncomplicated malaria in most endemic countries, they have been prohibitively expensive in the retail sector where many suspected malaria cases purchase treatment. ACT subsidies seek to stimulate consumer demand for the drugs over cheaper but often ineffective alternatives by reducing their prices. Recent evidence from eight regions implementing such subsidies suggests that they are generally successful in improving availability of the drugs and decreasing their retail prices, but it remains unclear whether these outcomes translate to improved use by patients with suspected malaria. Methods A systematic literature review was conducted to identify reports of experimental or programmatic ACT subsidies to assess the impact of subsidies on consumer use. Relationships between price, use and potential confounding factors were examined using logistic and repeated measures binomial regression models, and approximate magnitudes of associations were assessed with linear regression. In total, 40 studies, 14 peer-reviewed and 26 non-peer-reviewed, were eligible for inclusion in the analysis. The reviewed studies found a substantial increase in private sector ACT use following the introduction of a subsidy. Overall, each $1 decrease in price was linked to a 24 percentage point increase in the fraction of suspected malaria cases purchasing ACTs (R2 = 0.302). No significant differences were evident in this relationship when comparing the poorest and richest groups, rural vs urban populations or children vs adults. Conclusions These findings suggest that ACT price reductions can increase their use for suspected malaria, even within poorer, more remote populations that may be most at risk of malaria mortality. Whether a subsidy is appropriate will depend upon local context, including treatment-seeking behaviours and malaria prevalence. This review provides an initial foundation

  4. Impact of subsidies and socioeconomic status on varicella vaccination in Greater Tokyo, Japan

    Directory of Open Access Journals (Sweden)

    Kei eNagaoka

    2016-03-01

    Full Text Available Background: Although the control of varicella outbreaks is an important health issue, cost could present a major barrier for vaccination The aim of this study is to investigate the association of vaccine subsidies and caregivers’ socioeconomic status with varicella vaccine coverage of their children in Greater Tokyo, Japan, before the period that varicella vaccination was included as routine immunization program.Methods: Participants were recruited from two different cities. In Chiba city, parents of 18-month-old infants (N = 378 undergoing a medical examination in July 2013 were recruited at a clinic where no subsidy for varicella immunization was provided. In Nishitokyo city, parents of 24- to 30-month-old children (N=315 undergoing a health check-up in July and August 2013 were recruited at a clinic where a partial subsidy was provided. The association between household income and varicella immunization was investigated by multivariate logistic regression stratified by city.Results: Vaccine coverage was 61.0% in Chiba city and 73.3% in Nishitokyo city. In Chiba city, odds ratios of middle and high household income for varicella immunization were 4.22 (95% CI (confidence interval: 1.65-10.7 and 5.94 (95% CI: 1.89-18.6 compared to low household income, respectively. However, household income was not associated with varicella vaccination in Nishitokyo city. Neither working status nor education was associated with vaccination in both cities. Conclusions: While household income was associated with high vaccine coverage in the city with no vaccine subsidy, this association was not observed in the city where the subsidy was given, which suggests that cost is a barrier for varicella immunization.Thus, in countries where varicella vaccination is not included in routine immunization program, introducing subsidies nationwide or routine immunization programs for varicella vaccination would be an important approach to eliminate inequality in vaccine

  5. 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...... and early summer) WorldView-2 imagery (WV2) and includes the following steps: (1) automatic computation of pixel-based prediction probabilities using multiple neural networks; (2) quantification of the classification uncertainty using Endorsement Theory (ET); (3) discrimination of crop pixels and validation...

  6. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  7. A Preliminary Evaluation of Federal Dental Manpower Subsidy Program. Health Manpower Policy Discussion Paper Series, No. A5.

    Science.gov (United States)

    Feldstein, Paul J.

    This paper suggests an approach and an analysis of the impact that federal manpower programs have had on dentistry. The main beneficiaries under health manpower subsidy programs are indicated and some policy alternatives suggested. Emphasis is placed on federal subsidies for increasing the supply of dentists including students' financial…

  8. The Efficiency of Federal Subsidies to Medical Education. Health Manpower Policy Discussion Paper Series. No.: A8.

    Science.gov (United States)

    Wright, George E., Jr.

    This paper focuses on the efficiency of federal subsidies in meeting stated public goals and gives two reasons for doing so. First, specific data on subsidies for the education function of medical schools are available. Second, Congress is now considering the entire package of federal health manpower legislation. It is difficult to escape the…

  9. Olive oil production and soil and water conservation in southern Spain, in relation to EU subsidy policies

    NARCIS (Netherlands)

    Graaff, de J.; Eppink, L.A.A.J.

    1999-01-01

    The European Union spent about two billion ECU per year on subsidies for the olive oil sector, of which Spain received about 35%. For the rainfed areas in southern Spain the olive oil sector is crucial, and so are these subsidies. The European Commission has formulated two options to change the

  10. Olive oil production and soil and water conservation in southern Spain, in relation to EU subsidy policies

    NARCIS (Netherlands)

    Graaff, de J.; Eppink, L.A.A.J.

    1999-01-01

    The European Union spent about two billion ECU per year on subsidies for the olive oil sector, of which Spain received about 35%. For the rainfed areas in southern Spain the olive oil sector is crucial, and so are these subsidies. The European Commission has formulated two options to change the subs

  11. 19 CFR 351.106 - De minimis net countervailable subsidies and weighted-average dumping margins disregarded.

    Science.gov (United States)

    2010-04-01

    ... weighted-average dumping margins disregarded. 351.106 Section 351.106 Customs Duties INTERNATIONAL TRADE... minimis net countervailable subsidies and weighted-average dumping margins disregarded. (a) Introduction... practice of disregarding net countervailable subsidies or weighted-average dumping margins that were...

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

    Science.gov (United States)

    Wilkinson, Etta Lou; Barnett, Malcolm Joel

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

  13. The Dynamics of Revenue-Neutral Trade Liberalization

    NARCIS (Netherlands)

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

    2011-01-01

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

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

    Science.gov (United States)

    2012-04-27

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

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

    Science.gov (United States)

    2010-01-01

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

  16. A Revenue Maximization Approach for Provisioning Services in Clouds

    Directory of Open Access Journals (Sweden)

    Li Pan

    2015-01-01

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

  17. Stochastic programming for multiple-leg network revenue management

    NARCIS (Netherlands)

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

    1999-01-01

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

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

    NARCIS (Netherlands)

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

    2007-01-01

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

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

    Science.gov (United States)

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

    2016-09-07

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

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

    Science.gov (United States)

    McNeil, Kytson L.

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