WorldWideScience

Sample records for revenue procedure 2001

  1. 75 FR 67164 - Proposed Collection; Comment Request for Revenue Procedure 2001-42

    Science.gov (United States)

    2010-11-01

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2001-42, Modified Endowment Contract Correction Program Extension... Internet, at [email protected] . SUPPLEMENTARY INFORMATION: Title: Modified Endowment Contract...

  2. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Science.gov (United States)

    2010-12-16

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

  3. 76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

    Science.gov (United States)

    2011-05-27

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

  4. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Science.gov (United States)

    2012-02-09

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

  5. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Science.gov (United States)

    2011-05-25

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

  6. 75 FR 67165 - Proposed Collection; Comment Request for Revenue Procedure2007-XX (RP-155430-05)

    Science.gov (United States)

    2010-11-01

    ... Revenue Procedure 2007- XX (RP-155430-05) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... soliciting comments concerning Revenue Procedure 2007-XX (RP-155430-05), Section 6707/6707A Accelerated... Procedure 2007-XX (RP-155430-05). Abstract: The collection of information this revenue procedure requires is...

  7. 78 FR 15406 - Proposed Collection; Comment Request for Revenue Procedure 2013-XX

    Science.gov (United States)

    2013-03-11

    ... Revenue Procedure 2013- XX AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2013-XX, Disaster Relief. DATES: Written comments should be received... . SUPPLEMENTARY INFORMATION: Title: Disaster Relief. OMB Number: 1545-2237. Form Number: Rev. Proc. 2013-XX...

  8. Review of the Estimates for the Impact of the September 11, 2001, Terrorist Attacks on New York Tax Revenues

    National Research Council Canada - National Science Library

    2002-01-01

    As a follow-up to our May 2002 report, reviewing the estimates of the economic impact of the September 11, 2001, terrorist attacks on New York, Congress requested additional information on New York tax revenues...

  9. 77 FR 60743 - Proposed Collection; Comment Request for Revenue Procedure 2006-16

    Science.gov (United States)

    2012-10-04

    ... comments concerning Revenue Procedure 2006-16, Renewal Community Depreciation Provisions. DATES: Written..., at [email protected] . SUPPLEMENTARY INFORMATION: Title: Renewal Community Depreciation...

  10. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Science.gov (United States)

    2012-04-06

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to guidance for qualification as an acceptance agent, and execution of an agreement between an acceptance agent and the Internal Revenue Service relating to the...

  11. 78 FR 39437 - Proposed Collection; Comment Request for Revenue Procedure 98-32

    Science.gov (United States)

    2013-07-01

    ... Revenue Procedure 98-32, Electronic Federal Tax Payment System (EFTPS) Programs for Reporting Agents.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111... Internet at [email protected] . SUPPLEMENTARY INFORMATION: Title: Electronic Federal Tax Payment...

  12. Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

    Science.gov (United States)

    Sistrom, Christopher Lee; McKay, Niccie L

    2005-06-01

    This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

  13. Determinants of tax revenue in OECD countries over the period 2001-2011

    Directory of Open Access Journals (Sweden)

    Gerardo Ángeles Castro

    2014-01-01

    Full Text Available Mediante el uso de técnicas de datos de panel dinámicos y estáticos, este trabajo analiza el impacto de los factores económicos, estructurales, institucionales y sociales en los in- gresos fiscales, a través de 34 países de la Organización para la Cooperación Económica y el Desarrollo, en el periodo 2001-2011. Los resultados muestran que el producto interno bruto per cápita, el sector industrial y las libertades civiles tienen un impacto positivo sobre la variable dependiente, mientras que el sector agrícola y la participación de la inversión extranjera directa en la formación bruta de capital fijo tienen un impacto negativo. El valor rezagado de la variable dependiente entra positivamente en la ecuación y su efecto es ma- yor en los países de altos ingresos. También se estima el esfuerzo fiscal y la brecha fiscal y se encuentra que son estables en el tiempo, pero diversos entre los países, independiente- mente del nivel de desarrollo de las economías.

  14. 76 FR 44656 - Proposed Collection; Comment Request for Revenue Procedure(s)

    Science.gov (United States)

    2011-07-26

    ... disaffililiation and procedure to eliminate impediments to e-filing consolidated returns and reduce reporting... Eliminate Impediments to E-Filing Consolidated Returns and Reduce Reporting Requirements. OMB Number: 1545... eliminate impediments to the electronic filing of Federal income tax returns (e- filing) and to reduce the...

  15. 75 FR 28327 - Proposed Collection; Comment Request for Revenue Procedure 2001-24

    Science.gov (United States)

    2010-05-20

    ... consent to change its method of accounting for cash advances on commissions paid to its agents must agree... information unless the collection of information displays a valid OMB control number. Books or records... for the proper performance of the functions of the agency, including whether the information shall...

  16. 78 FR 22040 - Proposed Collection; Comment Request for Revenue Procedure 2001-24

    Science.gov (United States)

    2013-04-12

    ... consent to change its method of accounting for cash advances on commissions paid to its agents must agree... information unless the collection of information displays a valid OMB control number. Books or records... for the proper performance of the functions of the agency, including whether the information shall...

  17. 78 FR 44623 - Proposed Collection; Comment Request for Revenue Procedure 98-25

    Science.gov (United States)

    2013-07-24

    ... administration of the internal revenue laws.'' Such materiality would continue, according to IRS, at least until... information is necessary for the proper performance of the functions of the agency, including whether the...

  18. 75 FR 15491 - Proposed Collection; Comment Request for Revenue Procedure 98-25

    Science.gov (United States)

    2010-03-29

    ... become material to the administration of the internal revenue laws.'' Such materiality would continue... invited on: (a) Whether the collection of information is necessary for the proper performance of the...

  19. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 2004-53

    Science.gov (United States)

    2012-02-09

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... information displays a valid OMB control number. Books or records relating to a collection of information must... revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C...

  20. 76 FR 74118 - Proposed Collection; Comment Request for Revenue Procedure 97-15

    Science.gov (United States)

    2011-11-30

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

  1. 77 FR 6860 - Proposed Collection; Comment Request for Revenue Procedure 2009-14

    Science.gov (United States)

    2012-02-09

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

  2. 76 FR 32405 - Proposed Collection; Comment Request for Revenue Procedure 2003-84

    Science.gov (United States)

    2011-06-06

    .... Abstract: This procedure allows certain partnerships that invest in tax-exempt obligations to make an... collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents...

  3. 77 FR 6859 - Proposed Collection; Comment Request for Revenue Procedure 97-22

    Science.gov (United States)

    2012-02-09

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... procedure provides guidance to taxpayers who maintain books and records by using an electronic storage system that either images their paper books and records or transfers their computerized books and records...

  4. National Hospital Discharge Survey: 2001 annual summary with detailed diagnosis and procedure data.

    Science.gov (United States)

    Kozak, Lola Jean; Owings, Maria F; Hall, Margaret J

    2004-06-01

    This report presents 2001 national estimates and selected trend data on the use of non-Federal short-stay hospitals in the United States. Estimates are provided by selected patient and hospital characteristics, diagnoses, and surgical and nonsurgical procedures performed. Admission source and type, collected for the first time in the 2001 National Hospital Discharge Survey, are shown. The estimates are based on data collected through the National Hospital Discharge Survey (NHDS). The survey has been conducted annually since 1965. In 2001, data were collected for approximately 330,000 discharges. Of the 477 eligible non-Federal short-stay hospitals in the sample, 448 (94 percent) responded to the survey. Estimates of diagnoses and procedures are presented according to International Classification of Diseases, 9th Revision, Clinical Modification (ICD-9-CM) code numbers. Rates are computed with 2001 population estimates based on the 2000 census. The appendix includes a comparison of rates computed with 1990 and 2000 census-based population estimates. An estimated 32.7 million inpatients were discharged from non-Federal short-stay hospitals in 2001. They used 159.4 million days of care and had an average length of stay of 4.9 days. Common first-listed discharge diagnoses included delivery, psychoses, pneumonia, malignant neoplasm, and coronary atherosclerosis. Males had higher rates for procedures such as cardiac catheterization and coronary artery bypass graft, and females had higher rates for procedures such as cholecystectomy and total knee replacement. The rates of all cesarean deliveries, primary and repeat, rose from 1995 to 2001; the rate of vaginal birth after cesarean delivery dropped 37 percent during this period.

  5. 76 FR 21420 - Policy and Procedures Concerning the Use of Airport Revenue; Policy Regarding Airport Rates and...

    Science.gov (United States)

    2011-04-15

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

  6. Procedural Portfolio Planning in Plastic Surgery, Part 1: Strategic Changes in Clinical Practice to Increase Physician Revenue, Improve Operative Throughput, and Maintain Patient Satisfaction.

    Science.gov (United States)

    Hultman, Charles Scott

    2016-06-01

    Portfolio planning in health care represents the strategic prioritization of services that permits an organization to better achieve its goals of margin and mission. Because of recent volatility in the economy, declining reimbursement, and rising costs of providing care, such strategic planning has become increasingly important if physicians want to remain leaders in health care. This project assesses the financial impact of procedural portfolio planning on an academic plastic surgery practice from the physician's perspective. We tracked the top 50 procedures, defined as total charges per CPT code, that were performed in our baseline year, for 6 providers in a stable plastic surgery practice. At the end of the first year, we implemented 3 types of strategic changes: growth of areas with high contribution margin (laser resurfacing of burn scars), curtailment of high-risk procedures with negative contribution margin (panniculectomy in smokers), and improved efficiency of mission-critical services with high resource consumption (free-flap breast reconstruction). During the 2-year study period, we had no turnover in faculty, did not pursue any formal marketing, did not change our surgical fees or billing system, provided care independent of payer mix, and maintained our commitment to indigent care. Outcome measures included procedural charges and revenue, collection rates, work relative value units, operating room times, idle times (room time less case time), receipts/minute in operating room, uncompensated charity care, and patient satisfaction (Press-Gainey scores). Before the study period, annual incremental growth in our practice was 1% to 2%, in terms of charges and receipts. After implementation of the portfolio planning project, the financial position of our division improved significantly, with patient satisfaction rates increasing from 85.5% to 94.1% and charity care remaining constant at US $400,000 per year. Encounters, work relative value units, charges

  7. Habitat Evaluation Procedures (HEP) Report; Tacoma/Trimble Area Management Plan, Technical Report 2001-2003.

    Energy Technology Data Exchange (ETDEWEB)

    Entz, Ray; Lockwood, Jr., Neil; Holmes, Darren

    2003-10-01

    In 2000 and 2001, the Kalispel Natural Resource Department (KNRD) continued to mitigate the wildlife habitat losses as part of the Albeni Falls Wildlife Mitigation Project. Utilizing Bonneville Power Administration (BPA) funds, the Kalispel Tribe of Indians (Tribe) purchased three projects totaling nearly 1,200 acres. The Tacoma/Trimble Wildlife Management Area is a conglomeration of properties now estimated at 1,700 acres. It is the Tribe's intent to manage these properties in cooperation and collaboration with the Pend Oreille County Public Utility District (PUD) No. 1 and the U.S. Fish and Wildlife Service (USFWS) to benefit wildlife habitats and associated species, populations, and guilds.

  8. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  9. Jackson Revenue Budget

    Data.gov (United States)

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

  10. Why Revenue Diversification Matters

    Science.gov (United States)

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

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

  11. Habitat Evaluation Procedures (HEP) Report; Steigerwald Lake National Wildlife Refuge, Technical Report 2000-2001.

    Energy Technology Data Exchange (ETDEWEB)

    Allard, Donna

    2001-09-01

    Steigenvald Lake National Wildlife Refuge (NWR, refuge) was established as a result of the U. S. Army Corps of Engineers (COE) transferring ownership of the Stevenson tract located in the historic Steigerwald Lake site to the U.S. Fish and Wildlife Service (FWS, Service) for the mitigation of the fish and wildlife losses associated with the construction of a second powerhouse at the Bonneville Dam on the Columbia River and relocation of the town of North Bonneville (Public Law 98-396). The construction project was completed in 1983 and resulted in the loss of approximately 577 acres of habitat on the Washington shore of the Columbia River (USFWS, 1982). The COE determined that acquisition and development of the Steigenvald Lake area, along with other on-site project management actions, would meet their legal obligation to mitigate for these impacts (USCOE, 1985). Mitigation requirements included restoration and enhancement of this property to increase overall habitat diversity and productivity. From 1994 to 1999, 317 acres of additional lands, consisting of four tracts of contiguous land, were added to the original refuge with Bonneville Power Administration (BPA) funds provided through the Washington Wildlife Mitigation Agreement. These tracts comprised Straub (191 acres), James (90 acres), Burlington Northern (27 acres), and Bliss (9 acres). Refer to Figure 1. Under this Agreement, BPA budgeted $2,730,000 to the Service for 'the protection, mitigation, and enhancement of wildlife and wildlife habitat that was adversely affected by the construction of Federal hydroelectric dams on the Columbia River or its tributaries' in the state of Washington (BPA, 1993). Lands acquired for mitigation resulting from BPA actions are evaluated using the habitat evaluation procedures (HEP) methodology, which quantifies how many Habitat Units (HUs) are to be credited to BPA. HUs or credits gained lessen BPA's debt, which was formally tabulated in the Federal Columbia

  12. Habitat Evaluation Procedures (HEP) Report : Rainwater Wildlife Area, 1998-2001 Technical Report.

    Energy Technology Data Exchange (ETDEWEB)

    Childs, Allen

    2004-01-01

    The 8,768 acre Rainwater Wildlife Area was acquired in September 1998 by the Confederated Tribes of the Umatilla Indian Reservation (CTUIR) through an agreement with Bonneville Power Administration (BPA) to partially offset habitat losses associated with construction of the John Day and McNary hydroelectric facilities on the mainstem Columbia River. U.S. Fish and Wildlife Service (USFWS) Habitat Evaluation Procedures (HEP) were used to determine the number of habitat units credited to BPA for acquired lands. Upland and riparian forest, upland and riparian shrub, and grassland rover types are evaluated in this study. Targeted wildlife species include downy woodpecker (Picoides pubescens), black-capped chickadee (Parus atricopillus), blue grouse (Dendragapus obscurus), great blue heron (Ardea herodias), yellow warbler (Dendroica petechia), mink (Mustela vison), and Western meadowlark (Sturnella neglects). Habitat surveys were conducted in 1998 and 1999 in accordance with published HEP protocols and included 65,300, 594m{sup 2} plots, and 112 one-tenth-acre plots. Between 153.3 and 7,187.46 acres were evaluated for each target wildlife mitigation species. Derived habitat suitability indices were multiplied by corresponding cover-type acreages to determine the number of habitat units for each species. The total baseline habitat units credited to BPA for the Rainwater Wildlife Area and its seven target species is 5,185.3 habitat units. Factors limiting habitat suitability are related to the direct, indirect, and cumulative effects of past livestock grazing, road construction, and timber harvest which have simplified the structure, composition, and diversity of native plant communities. Alternatives for protecting and improving habitat suitability include exclusion of livestock grazing, road de-commissioning/obliteration, reforestation and thinning, control of competing and unwanted vegetation (including noxious weeds), reestablishing displaced or reduced native

  13. Orders- Versus Encounters-Based Image Capture: Implications Pre- and Post-Procedure Workflow, Technical and Build Capabilities, Resulting, Analytics and Revenue Capture: HIMSS-SIIM Collaborative White Paper.

    Science.gov (United States)

    Cram, Dawn; Roth, Christopher J; Towbin, Alexander J

    2016-10-01

    The decision to implement an orders-based versus an encounters-based imaging workflow poses various implications to image capture and storage. The impacts include workflows before and after an imaging procedure, electronic health record build, technical infrastructure, analytics, resulting, and revenue. Orders-based workflows tend to favor some imaging specialties while others require an encounters-based approach. The intent of this HIMSS-SIIM white paper is to offer lessons learned from early adopting institutions to physician champions and informatics leadership developing strategic planning and operational rollouts for specialties capturing clinical multimedia.

  14. London-type congestion tax with revenue-recycling

    OpenAIRE

    Yukihiro Kidokoro

    2005-01-01

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

  15. airline revenue management

    OpenAIRE

    Pak, K.; Piersma, Nanda

    2002-01-01

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

  16. Philippines - Revenue Administration Reform

    Data.gov (United States)

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

  17. Characterization of revenue equivalence

    NARCIS (Netherlands)

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

    2009-01-01

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

  18. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

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

    2008-01-01

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

  19. City Revenues and Expenses

    Data.gov (United States)

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

  20. Resource revenues report

    International Nuclear Information System (INIS)

    2004-01-01

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

  1. National trends in utilization and outcomes of coronary revascularization procedures among people with and without type 2 diabetes in Spain (2001–2011)

    Science.gov (United States)

    2014-01-01

    Background Diabetes is associated with a high risk of death due to coronary artery disease (CAD). People with diabetes suffering from CAD are frequently treated with revascularization procedures. We aim to compare trends in the use and outcomes of coronary revascularization procedures in diabetic and non-diabetic patients in Spain between 2001 and 2011. Methods We identified all patients who had undergone coronary revascularization procedures, percutaneous coronary interventions (PCI) and coronary artery bypass graft (CABG) surgeries, using national hospital discharge data. Discharges were grouped by diabetes status: type 2 diabetes and no diabetes. The incidence of discharges attributed to coronary revascularization procedures were calculated stratified by diabetes status. We calculated length of stay and in-hospital mortality (IHM). We apply joinpoint log-linear regression to identify the years in which changes in tendency occurred in the use of PCI and CABG in diabetic and non-diabetic patients. Multivariate analysis was adjusted by age, sex, year and comorbidity (Charlson comorbidity index). Results From 2001 to 2011, 434,108 PCIs and 79,986 CABGs were performed. According to the results of the joinpoint analysis, we found that sex and age-adjusted use of PCI increased by 31.4% per year from 2001 to 2003, by 15.9% per year from 2003 to 2006 and by 3.8% per year from 2006 to 2011 in patients with diabetes. IHM among patients with diabetes who underwent a PCI did not change significantly over the entire study period (OR 0.99; 95% CI 0.97-1.00). Among patients with diabetes who underwent a CABG, the sex and age-adjusted CABG incidence rate increased by 10.4% per year from 2001 to 2003, and then decreased by 1.1% through 2011. Diabetic patients who underwent a CABG had a 0.67 (95% CI 0.63-0.71) times lower probability of dying during hospitalization than those without diabetes. Conclusions The annual percent change in PCI procedures increased in diabetic and non

  2. National trends in utilization and outcomes of coronary revascularization procedures among people with and without type 2 diabetes in Spain (2001-2011).

    Science.gov (United States)

    Lopez-de-Andres, Ana; Jimenez-García, Rodrigo; Hernandez-Barrera, Valentin; Perez-Farinos, Napoleon; de Miguel-Yanes, Jose M; Mendez-Bailon, Manuel; Jimenez-Trujillo, Isabel; de Miguel, Angel Gil; Pino, Carmen Gallardo; Carrasco-Garrido, Pilar

    2014-01-03

    Diabetes is associated with a high risk of death due to coronary artery disease (CAD). People with diabetes suffering from CAD are frequently treated with revascularization procedures. We aim to compare trends in the use and outcomes of coronary revascularization procedures in diabetic and non-diabetic patients in Spain between 2001 and 2011. We identified all patients who had undergone coronary revascularization procedures, percutaneous coronary interventions (PCI) and coronary artery bypass graft (CABG) surgeries, using national hospital discharge data. Discharges were grouped by diabetes status: type 2 diabetes and no diabetes. The incidence of discharges attributed to coronary revascularization procedures were calculated stratified by diabetes status. We calculated length of stay and in-hospital mortality (IHM). We apply joinpoint log-linear regression to identify the years in which changes in tendency occurred in the use of PCI and CABG in diabetic and non-diabetic patients. Multivariate analysis was adjusted by age, sex, year and comorbidity (Charlson comorbidity index). From 2001 to 2011, 434,108 PCIs and 79,986 CABGs were performed. According to the results of the joinpoint analysis, we found that sex and age-adjusted use of PCI increased by 31.4% per year from 2001 to 2003, by 15.9% per year from 2003 to 2006 and by 3.8% per year from 2006 to 2011 in patients with diabetes. IHM among patients with diabetes who underwent a PCI did not change significantly over the entire study period (OR 0.99; 95% CI 0.97-1.00).Among patients with diabetes who underwent a CABG, the sex and age-adjusted CABG incidence rate increased by 10.4% per year from 2001 to 2003, and then decreased by 1.1% through 2011. Diabetic patients who underwent a CABG had a 0.67 (95% CI 0.63-0.71) times lower probability of dying during hospitalization than those without diabetes. The annual percent change in PCI procedures increased in diabetic and non-diabetic patients. Higher comorbidity and

  3. Electric sales and revenue 1991

    International Nuclear Information System (INIS)

    1993-04-01

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

  4. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

  5. Electric sales and revenue, 1990

    International Nuclear Information System (INIS)

    1992-01-01

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

  6. Hospitality services generate revenue.

    Science.gov (United States)

    Bizouati, S

    1993-01-01

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

  7. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

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

  8. 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.

  9. Gas revenue increasingly significant

    International Nuclear Information System (INIS)

    Megill, R.E.

    1991-01-01

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

  10. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

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

  11. revenue management–sales relationship

    OpenAIRE

    Noone, B. M; Hultberg, T.

    2011-01-01

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

  12. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

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

  13. Time trends in coronary revascularization procedures among people with COPD: analysis of the Spanish national hospital discharge data (2001–2011

    Directory of Open Access Journals (Sweden)

    de Miguel-Díez J

    2015-10-01

    Full Text Available Javier de Miguel-Díez,1 Rodrigo Jiménez-García,2 Valentín Hernández-Barrera,2 Pilar Carrasco-Garrido,2 Héctor Bueno,3 Luis Puente-Maestu,1 Isabel Jimenez-Trujillo,2 Alejandro Alvaro-Meca,2 Jesús Esteban-Hernandez,2 Ana López de Andrés21Pneumology Department, Hospital General Universitario Gregorio Marañón, Universidad Complutense de Madrid, Madrid, Spain; 2Preventive Medicine and Public Health Teaching and Research Unit, Department of Health Sciences, Health Sciences Faculty, Rey Juan Carlos University, Alcorcón, Madrid, Spain; 3Centro Nacional de Investigaciones Cardiovasculares, Instituto de investigación i+12, Cardiology Department, Hospital Universitario 12 de Octubre, Universidad Complutense de Madrid, Madrid, SpainBackground: People with COPD suffering from coronary artery disease are frequently treated with revascularization procedures. We aim to compare trends in the use and outcomes of these procedures in COPD and non-COPD patients in Spain between 2001 and 2011.Methods: We identified all patients who had undergone percutaneous coronary interventions (PCIs and coronary artery bypass graft (CABG surgeries, using national hospital discharge data. Discharges were grouped into: COPD and no COPD.Results: From 2001 to 2011, 428,516 PCIs and 79,619 CABGs were performed. The sex and age-adjusted use of PCI increased by 21.27% per year from 2001 to 2004 and by 5.47% per year from 2004 to 2011 in patients with COPD. In-hospital mortality (IHM among patients with COPD who underwent a PCI increased significantly from 2001 to 2011 (odds ratio 1.11; 95% confidence interval 1.03–1.20. Among patients with COPD who underwent a CABG, the sex and age-adjusted CABG incidence rate increased by 9.77% per year from 2001 to 2003, and then decreased by 3.15% through 2011. The probability of dying during hospitalization in patients who underwent a CABG did not change significantly in patients with and without COPD (odds ratio, 1.06; 95

  14. Nevada local government revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  15. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

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

  16. Habitat Evaluation Procedures (HEP) Report; Big Island - The McKenzie River, Technical Report 1998-2001.

    Energy Technology Data Exchange (ETDEWEB)

    Sieglitz, Greg

    2001-03-01

    The Big Island site is located in the McKenzie River flood plain, containing remnant habitats of what was once more common in this area. A diverse array of flora and fauna, representing significant wildlife habitats, is present on the site. Stands of undisturbed forested wetlands, along with riparian shrub habitats and numerous streams and ponds, support a diversity of wildlife species, including neotropical migratory songbirds, raptors, mammals, reptiles, and amphibians (including two State-listed Sensitive Critical species). The project is located in eastern Springfield, Oregon (Figure 1). The project area encompasses 187 acres under several ownerships in Section 27 of Township 17S, Range 2W. Despite some invasion of non-native species, the site contains large areas of relatively undisturbed wildlife habitat. Over several site visits, a variety of wildlife and signs of wildlife were observed, including an active great blue heron rookery, red-Legged frog egg masses, signs of beaver, and a bald eagle, Wildlife habitat values resulting from the purchase of this site will contribute toward the goal of mitigating for habitat lost as outlined in the Bonneville Power Administration's (BPA) Mitigation and Enhancement Plan for the Willamette River Basin. Under this Plan, mitigation goals and objectives were developed as a result of the loss of wildlife habitat due to the construction of Federal hydroelectric facilities in the Willamette River Basin. Results of the Habitat Evaluation Procedures (HEP) will be used to: (1) determine the current habitat status of the study area and habitat enhancement potential of the site consistent with wildlife mitigation goals and objectives; and (2) develop a management plan for the area.

  17. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

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

  18. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

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

  19. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) PROCEDURE AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-3 Protection of internal revenue prior to tax determination. (a) Suits and claims... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Protection of internal revenue prior to tax...

  20. Habitat Evaluation Procedures (HEP) Report : Oleson Tracts of the Tualatin River National Wildlife Refuge, 2001-2002 Technical Report.

    Energy Technology Data Exchange (ETDEWEB)

    Allard, Donna; Smith, maureen; Schmidt, Peter

    2004-09-01

    Located in the northern Willamette River basin, Tualatin River National Wildlife Refuge (Refuge) was established in 1992 with an approved acquisition boundary to accommodate willing sellers with potentially restorable holdings within the Tualatin River floodplain. The Refuge's floodplain of seasonal and emergent wetlands, Oregon ash riparian hardwood, riparian shrub, coniferous forest, and Garry oak communities are representative of remnant plant communities historically common in the Willamette River valley and offer an opportunity to compensate for wildlife habitat losses associated with the Willamette River basin federal hydroelectric projects. The purchase of the Oleson Units as additions to the Refuge using Bonneville Power Administration (BPA) funds will partially mitigate for wildlife habitat and target species losses incurred as a result of construction and inundation activities at Dexter and Detroit Dams. Lands acquired for mitigation of Federal Columbia River Power System (FCRPS) impacts to wildlife are evaluated using the Habitat Evaluation Procedures (HEP) methodology, which quantifies how many Habitat Units (HUs) are to be credited to BPA. HUs or credits gained lessen BPA's debt, which was formally tabulated in the FCRPS Loss Assessments and adopted as part of the Northwest Power and Conservation Council's Fish and Wildlife Program as a BPA obligation (NWPCC, 1994 and 2000). There are two basic management scenarios to consider for this evaluation: (1) Habitats can be managed without restoration activities to benefit wildlife populations, or (2) Habitats can be restored using a number of techniques to improve habitat values more quickly. Without restoration, upland and wetland areas may be periodically mowed and disced to prevent invasion of exotic vegetation, volunteer trees and shrubs may grow to expand forested areas, and cooperative farming may be employed to provide forage for migrating and wintering waterfowl. Abandoned cropland

  1. 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)

  2. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  3. Confiscatory equalization : the intriguing case of Saskatchewan's vanishing energy revenues

    International Nuclear Information System (INIS)

    Courchene, T.J.

    2004-01-01

    This paper examined fiscal policies and factors that affect economic growth. In particular, it examined Saskatchewan's equalization entitlements for energy revenues and how Canada's equalization program confiscated the province's energy revenues for the fiscal year 2000-2001. It included an equalization primer that familiarized readers with the theory and practice of equalization. Several equations and tables relating to the mechanics of equalization were included along with a summary of equalization and tax-back rates that address the nature of tax-back rates that accompany the equalization formula. The author proposed alternative ways to reduce tax-backs such as the generic solution that applies to offshore energy revenues in Nova Scotia and Newfoundland. He also suggested ways in which some important fiscal inequities can be redressed. A remedy that can be applied immediately involves an equitable approach which allows the province to retain at least 30 per cent of its energy revenues. A long term remedy would require the implementation of comprehensive reform such as restoring equalization to its national average standard (NAS) roots, but where only 25 per cent of resource revenues would be eligible for equalization. It was suggested that the maximum equalization tax-back rate for each of Saskatchewan's energy revenue categories should not exceed 70 per cent. refs., tabs., figs

  4. 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.

  5. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

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

  6. 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...

  7. Outlook 2001

    International Nuclear Information System (INIS)

    Anon

    2000-01-01

    ABARE's Executive Director, Brian Fisher in his address at the annual assembly of economists and commodity producers (Outlook 2001) indicated that the world economic growth, which is of critical importance to the direction of world commodity prices, is assumed to ease in 2001 but to strengthen in 2002. Yet despite the slower world economic growth he forecast that Australia's commodity exports would rise to be worth $86 billion in 2000-2001 and $89 billion in 2001 - 2002 reflecting a relatively low Australian dollar. The value of commodity exports is then forecast to trend downwards in real terms for the remainder of the outlook period to 2005-2006. In preparing commodity projections ABARE assumed world economic growth to moderate to around 3.4% in 2001, and then strengthen to 3.9%, in 2002 supported by lower interest rates in key economies. Activity in the Australian economy is assumed to remain reasonably firm in the short term. While growth in domestic demand is likely to moderate, export performance is expected to remain strong. There has been a remarkable improvement in Australia's trade performance during the last year. This improvement is expected to continue in the short term. For energy commodities, export earnings are forecast to increase from $18.4 billion in 1999-2000 to $25.1 billion in 2000-2001 before declining to $24.4 billion in 2001-2002

  8. Caernarvon 2001

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Sampled marshes and ponds along two transects within the intermediate and brackish marsh zones of Breton Sound, Louisiana, from May 7-11, 2001. Sampling followed...

  9. 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...

  10. 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.

  11. 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.

  12. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

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

  13. 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.

  14. Electric sales and revenue 1992, April 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  15. Recycling carbon revenues: transforming costs into opportunities

    International Nuclear Information System (INIS)

    Vaidyula, Manasvini; Alberola, Emilie

    2016-01-01

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

  16. Assessing alternative options for allocating oil revenue in Iran

    International Nuclear Information System (INIS)

    Barkhordar, Zahra A.; Saboohi, Yadollah

    2013-01-01

    The present paper focuses on medium-term effects of alternative windfall management strategies for a resource abundant country where the resource revenues are expected to last over a prolonged period. In particular, the trade-off between spending and saving is analyzed within the framework of a recursive dynamic computable general equilibrium model. The model is further validated against historical data available for 2001–2010. The total factor productivity is calculated endogenously in the model based on a function that reflects the changes in factor productivity. The results suggest that saving oil revenues, whether in an oil fund or through physical investment in domestic sectors, leads to a higher economic growth. However, physical investment is superior in the short to medium term based on the resultant GDP while creating an oil fund might be more beneficial in the post oil era. - Highlights: • A recursive dynamic general equilibrium model is applied for Iran. • The total factor productivity is calculated endogenously. • Alternative revenue allocation options are investigated. • Physical investment of oil windfalls leads to higher economic growth in medium run. • Financial investment of oil revenues leads to higher economic growth in long run

  17. Decoupling Revenue from Energy Sales

    International Nuclear Information System (INIS)

    Potocnik, V.

    2011-01-01

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

  18. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

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

  19. 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.

  20. Magnetismo 2001

    Science.gov (United States)

    Cardús, J. O.; Curto, J. J.; Sanclement, E.; Torta, J. M.

    This CD-ROM presents the digital version of the Boletin del Observatorio del Ebro Magnetismo. It contains data obtained in the Magnetic Station of the Ebre Observatory during the year 2001. The structure of the CD-ROM consists of one directory numbered with the year of the measurement. There, it could be found the bulletin as printable sheets (Year.pdf) generate with Adobe Acrobat and data files in plain ASCII text (Year.wdc) readable with any text editor. These data files were compiled according to the data exchange format recommended by the IAGA-2002.

  1. 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.

  2. Licensing procedures for a dedicated ship for carrying spent nuclear fuel and radioactive waste. Report from workshop held at GOSAOMNADZOR, Moscow 2 -3 July 2001

    Energy Technology Data Exchange (ETDEWEB)

    Sneve, Margorzata K.; Bergman, Curt; Markarov, Valentin

    2001-07-01

    The report describes information exchange and discussion about the licensing principles and procedures for spent nuclear fuel and radioactive waste transportation at sea. Russian health, environment and safety requirements for transportation of waste by ships. (Author)

  3. Annual Report 2001; Aarsrapport 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This is the annual report 2001 for the TotalFinaElf oil company. This concern operates in more than 100 countries and covers all aspects of the energy industry, from oil- and gas exploration and production to refining and marketing of refined products and international trade with both unrefined and refined products. Through the Atofina division the concern is also a major player in the chemicals markets. The demonstrated reserves of TotalFinaElf has been calculated to more than ten billion barrels of oil equivalents. At a rate of 2.1 million barrels a day this ensures 14 years of production.

  4. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

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

    2011-01-01

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

  5. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

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

  6. 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.

  7. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

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

  8. Developing a revenue integrity improvement plan.

    Science.gov (United States)

    Banks, Kate

    2010-11-01

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

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

    Science.gov (United States)

    2012-05-01

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

  10. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

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

  11. 14 CFR 271.5 - Carrier revenues.

    Science.gov (United States)

    2010-01-01

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

  12. Managing resource revenues in developing economies

    NARCIS (Netherlands)

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

    2010-01-01

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

  13. Development of instrumentation and technological procedures for industrial and medical applications of ionizing radiation. Final project report, October 2001 - September 2004

    International Nuclear Information System (INIS)

    Osmera, B.; Posta, S.; Jansky, B.

    2004-01-01

    The project consisted of the following stages (Stage symbol; Stage name; Stage output; Fields of application): E01; Neutron detection and spectrometry using doped scintillators; A spectrometry system for fast neutron measurements in low neutron intensity fields; Fuel storage facilities, analysis of samples contaminated by uranium and transuranium elements, university teaching. E02; Neutron and gamma spectrometry in mixed neutron/gamma fields; A system for the spectrometry of mixed neutron/gamma fields; Neutron and gamma spectrometry in working environment, radiation protection of military equipment, metrology in neutron/gamma fields, university teaching. E03; Neutron detection methods based on fission fragment track counting; A system for neutron fluence determination based on fission fragment track counting; Storage cask monitoring, radiation protection, university teaching. E04; Calibration methods for gamma scanning of fuel assemblies; A calibration system for fuel pin inspection via gamma distribution measurement; Nuclear fuel burnup assessment, BUC technology implementation, spent fuel processing. E05; Optimization of the neutron capture therapy method at the LVR-15 reactor; Treatment of selected tumorous and non-tumorous diseases; Radiotherapy - novel therapy methods in oncology, novel methods of non-tumorous disease therapy, operation of the irradiation facilities of the LVR-15 reactor with simultaneous neutron capture therapy procedures. Details of each of the stages are given. (P.A.)

  14. Births: Final Data for 2001.

    Science.gov (United States)

    Martin, Joyce A.; Hamilton, Brady E.; Ventura, Stephanie J.; Menacker, Fay; Park, Melissa M.; Sutton, Paul D.

    2002-01-01

    This report presents 2001 data on U.S. births according to maternal demographics (age, live-birth order, marital status, race, Hispanic origin, and educational attainment); maternal characteristics (medical risk factors, weight gain, and tobacco and alcohol use); pregnant women's medical care utilization (prenatal care, obstetric procedures,…

  15. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

  16. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

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

  17. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  18. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

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

  19. Public Investment, Revenue Shocks, and Borrowing Restrictions

    OpenAIRE

    Büttner, Thiess; Wildasin, David E.

    2010-01-01

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

  20. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

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

  1. 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.

  2. The changing imperative for revenue assurance

    International Nuclear Information System (INIS)

    Dalbec, L.; Downey, F.

    1994-01-01

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

  3. CTBTO Annual Report 2001

    International Nuclear Information System (INIS)

    2002-04-01

    satellite communications network - accelerated in 2001 with 43 new very small aperture terminals (VSATs) installed. At the end of the year, a total of 87 VSATs were operational and 150 site surveys had been completed, while 65 additional VSAT installations were at various stages of preparation. The year 2001 saw further preparations for the on-site inspection (OSI) regime. The major achievement was the completion of the initial draft rolling text of the OSI Operational Manual. In cooperation with host countries, the PTS also organized an OSI workshop, a field experiment and an experimental advanced training course on radionuclides, which provided important contributions to the elaboration process of the OSI Operational Manual and to development of inspection methodology and procedures, equipment specifications and the inspector training programme. With regard to the promotion of the Treaty's entry into force, a major highlight of 2001 was the Conference on Facilitating the Entry into Force of the Comprehensive Nuclear-Test-Ban Treaty, held in November in New York. A total of 118 States, including 9 non-signatory States, participated in the conference and around fifty Ministers addressed the conference. The participating States reaffirmed their commitment to the Treaty. The PTS provided support and focused its outreach activities throughout the year on the conference. The year 2001 brought five new signatures and 19 ratifications, including a ratification by one of the 44 States listed in Annex 2 to the Treaty, whose ratification is required for entry into force. Although much remains to be done to advance the universality of the Treaty and its entry into force, political support for the Treaty in 2001 was reflected in the financial support for the Commission, with payment of assessed contributions remaining high. With the regulatory framework of the Commission firmly in place, 2001 was a year of consolidation of the administrative and support functions of the PTS, with

  4. Nuclear facilities. Revenue Act for 2000 (no. 99-1172)

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The article no. 43 of the Revenue Act for 2000 modifies the existing system of tax for basic nuclear facilities. The articles no. 17 and no. 121 are abrogated. The basic nuclear facilities subjected to an authorization procedure (article no. 8, act no. 61-842 of the 2. of August 1961 concerning the abatement of air pollution and odors) have to pay an annual tax with effect from January 1. 2000. For nuclear reactors, tax has to be paid for each unit of the plant. (O.M.)

  5. 2001 annual report; Rapport annuel 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This document is the 2001 annual report of the French union of the petroleum industry (UFIP). It summarizes the highlights of the petroleum industry activity in France in 2001 and gives some additional information about the production, refining and distribution of petroleum products in the rest of the world. (J.S.)

  6. Make the Alberta Carbon Levy Revenue Neutral

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2016-04-01

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

  7. 26 CFR 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001.

    Science.gov (United States)

    2010-04-01

    ... local law, the tax is legally imposed on the purchaser of the good or service, and the taxpayer merely... after January 3, 2001. 1.41-3 Section 1.41-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-3 Base amount for taxable years...

  8. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

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

  9. 47 CFR 32.5003 - Cellular mobile revenue.

    Science.gov (United States)

    2010-10-01

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

  10. Steam Digest 2001

    Energy Technology Data Exchange (ETDEWEB)

    2002-01-01

    Steam Digest 2001 chronicles BestPractices Program's contributions to the industrial trade press for 2001, and presents articles that cover technical, financial and managerial aspects of steam optimization.

  11. 2001 Annual report: synthesis

    International Nuclear Information System (INIS)

    2001-01-01

    This synthesis of the Annual Report 2001 presents information of the main activities on the scope of the radiation protection and nuclear safety of the Nuclear Regulatory Authority (ARN) of the Argentina during 2001

  12. 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...

  13. Poverty Monitor 2001

    NARCIS (Netherlands)

    2001-01-01

    Original title: Armoedemonitor 2001. The Poverty Monitor 2001 (Armoedemonitor 2001) contains the most up-to-date figures on poverty in the Netherlands. The data were collected and analysed by the Netherlands Institute for Social Research/SCP and Statistics Netherlands (CBS). The extent of and

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

    OpenAIRE

    Jinyoung Hwang

    2002-01-01

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

  15. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  16. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

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

  17. 77 FR 35475 - Internal Revenue Service

    Science.gov (United States)

    2012-06-13

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

  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. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  20. 78 FR 25359 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  1. 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

  2. 25 CFR 502.16 - Net revenues.

    Science.gov (United States)

    2010-04-01

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

  3. Alberta books big revenues in 1996

    International Nuclear Information System (INIS)

    Curran, R.

    1996-01-01

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

  4. 78 FR 69938 - Internal Revenue Service

    Science.gov (United States)

    2013-11-21

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

  5. 75 FR 29818 - Internal Revenue Service

    Science.gov (United States)

    2010-05-27

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

  6. Annual Statistical Supplement, 2001

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2001 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  7. Revenue rules when environmental regulation agencies collude

    International Nuclear Information System (INIS)

    Gaarn Hansen, L.

    1994-01-01

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

  8. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  11. 26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

    Science.gov (United States)

    2010-04-01

    ... notice by the Internal Revenue Service that the regulated investment company has failed to comply with... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Special procedural requirements applicable to designation under section 852(b)(3)(D). 1.852-9 Section 1.852-9 Internal Revenue INTERNAL REVENUE SERVICE...

  12. 2001 annual report

    International Nuclear Information System (INIS)

    2002-01-01

    This document is the 2001 annual report of the French union of the petroleum industry (UFIP). It summarizes the highlights of the petroleum industry activity in France in 2001 and gives some additional information about the production, refining and distribution of petroleum products in the rest of the world. (J.S.)

  13. 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

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

    African Journals Online (AJOL)

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

  15. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

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

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

    OpenAIRE

    Khwaja, Munawer Sultan; Iyer, Indira

    2014-01-01

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

  17. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

  18. On the core of routing games with revenues

    NARCIS (Netherlands)

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

    2009-01-01

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

  19. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

  20. 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

  1. 39 CFR 3050.25 - Volume and revenue data.

    Science.gov (United States)

    2010-07-01

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

  2. Annual report 2001; Rapport annuel 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This document presents the activities and important subjects on researches and developments, of the CEA over the year 2001. The first part deals with the contribution of the CEA to the national defence, the development of the nuclear energy in a sustainable development context, the transfer of the technological innovation to the economical competition, the important programs in fundamental research, the environmental and radiation protection and the human resources. The second part presents the financial report. (A.L.B.)

  3. 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.

  4. Inadequate Revenue Threatens Afghanistan’s Stability

    Directory of Open Access Journals (Sweden)

    Steve Sternlieb

    2014-04-01

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

  5. NLCD 2001 - Tree Canopy

    Data.gov (United States)

    Minnesota Department of Natural Resources — The National Land Cover Database 2001 tree canopy layer for Minnesota (mapping zones 39-42, 50-51) was produced through a cooperative project conducted by the...

  6. The Corporations Act 2001

    OpenAIRE

    Bostock, Tom

    2002-01-01

    The author outlines reforms made in Australia in the area of company law with an analysis of the Corporations Act 2001, which along with the Australian Securities and Investments Commission Act 2001 comprises Corporations legislation in Australia. Article by Tom Bostock (a partner in the law firm Mallesons Stephen Jaques, Melbourne, Australia). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by...

  7. Airline Quality Rating 2001

    OpenAIRE

    Bowen, Brent D.; Headley, Dean E.

    2001-01-01

    The Airline Quality Rating (AQR) was developed and first announced in early 1991 as an objective method of comparing airline quality on combined multiple performance criteria. This current report, Airline Quality Rating 2001, reflects monthly Airline Quality Rating scores for 2000. AQR scores for the calendar year 2000 are based on 15 elements that focus on airline performance areas important to air travel consumers. The Airline Quality Rating 2001 is a summary of month-by-month quality ra...

  8. Agrice 2001. Activity report

    International Nuclear Information System (INIS)

    2002-01-01

    AGRICE was created in 1994 to support research on new renewable plant-based products other than foodstuffs, to open up new markets for agriculture, and to take action on today's environmental challenges: fighting the greenhouse effect, curbing pollution (VOCs, effluents, etc.), eco-toxics, preservation of health, and depletion of fossil energy supplies. The scope of AGRICE's activity covers primarily the industrial conversion of crop production to chemicals (lubricants, surfactants, solvents, etc.), energy (liquid and solid biofuels) and materials (agro-materials, biopolymers). AGRICE's brief is to stimulate applied technological research. The consortium first tackled work aimed at substituting plant-based products for products derived from fossil resources. This strategy has been progressively widened to take into account the inherent characteristics of plant-based products in order to meet new needs. In addition to research focusing on industrial products and processes, this action spans the study of agronomic improvements, project economics, markets, and energy and environmental assessments. This report presents: 1 - the AGRICE profile, scope of activity (Biofuels (vehicles and non-vehicles), Biomolecules, Biomaterials), structure and Operations, and sectors of focus; 2 - the year 2001: Toward a new golden age of renewable plant based resources?, Financial Report and Applications, Noteworthy Achievements in 2001, Events in 2001, European Joint Undertakings; 3 - appendixes: Breakdown of AGRICE grants by sector 1994-2001, Financial report 1994-2001, Partners, The ADEME / AGRICE team, Projects initiated and completed in 2001

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

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2016-01-01

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

  10. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

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

  11. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

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

  12. 2001: AN OVERVIEW

    Directory of Open Access Journals (Sweden)

    M Biggiogera

    2009-12-01

    Full Text Available Among the papers published in the European Journal of Histochemistry in 2001, several deal with plant cells. Personally, as a cell biologist mainly working with animal cells, I have always been fascinated by plant cells: the images of those beautiful nuclei are not only something to look at and marvel at. In the past few years, important indications of cell structure and function have come from plant cytology and cytochemistry (see e.g. Medina et al., 2000. Along this line, Lingua and coworkers (2001 described the changes that occur after arbuscular mychorizal fungi colonization, which can induce a strong increase in metabolism. Nuclear changes can also be induced by pathogens, as in Licopersicon esculentum (Lingua et al., 2001. In the same issue, we find other interesting papers: Balestrazzi et al. (2001 have studied the expression of DNA topoisomerase I in Daucus carota: the elucidation of the expression pattern of this gene is important in the evaluation of its physiological functions. In another paper, Bianciotto et al. (2001 studied the association of arbuscular mychorrizal fungi with rhizobacteria, which are commonly used as biopesticides and biofertilizers: the anchoring between fungi and bacteria occurs by means of extracellular polysaccharides. This could be of relevance for the production of inocula with a stable fugus-bacteria association.

  13. Annual Report 2001

    International Nuclear Information System (INIS)

    2002-01-01

    This document describes the research and development projects carried out at CIEMAT in the areas that form the basis of our activities; energy and environment, along with the objectives, scope and most significant results; information on human resources, as well as direct and indirect expenditures and cost of personnel is included for each project in order to given an idea of its real dimensions. The results complied here correspond to 2001 achievements. Finally, the predicted dedication of personnel with degrees presented in the general data for each project corresponds to the year 2001. We hope that this information will be of use to persons and institutions interested in CIEMAT activities and that it will stimulate collaboration with other researchers, technology centres and companies interested in the same and related subjects. Annex I and II compile some general data on CIEMAT for 2001: A flowchart, 2001 collaboration, financial and human resources and a bibliography of articles published in national and international journals during 2001. (Author)

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

    OpenAIRE

    Grier, Rachel

    2017-01-01

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

  15. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

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

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

    OpenAIRE

    Lutz, Byron F.

    2008-01-01

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

  17. 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.

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

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

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

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

    International Nuclear Information System (INIS)

    2007-04-01

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

  20. Revenue comparisons for auctions when bidders have arbitrary types

    Directory of Open Access Journals (Sweden)

    Yeon-Koo Che

    2006-03-01

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

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

    Science.gov (United States)

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

    2016-05-01

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

  2. 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...

  3. 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.

  4. 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.

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

    Science.gov (United States)

    2009-01-01

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

  6. Urininkontinenskirurgi i Danmark 2001-2003

    DEFF Research Database (Denmark)

    Ammendrup, Astrid Cecilie; Bendixen, Anette; Sander, Pia

    2009-01-01

    , during a three year period is outlined. MATERIAL AND METHODS: This was a retrospective study, where data were extracted from the Danish National Patient Register (LPR) from 2001 to 2003. Data were supported by discharge letters and chart operation descriptions for women readmitted within 30 days after...... of postoperative complications was 33.9% after an abdominal procedure, 10.8% after a Tension free Vaginal Tape (TVT) like procedure and 2.3% after urethral injection therapy. For abdominal procedures, "high volume" departments (> 45 operations/3 years) had significantly fewer complications compared to "low volume...

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

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

    The main objective of this paper was to focus on the elements, objectives, goals and importance of cash management; and also to examine the sources of revenue and cost effective collections for local governments. The elements of cash management are identified as establishing bank relations, preparing cash flow statements, estimating collection receipts and analyzing cash flow and preparing a budget. Amongst the objectives of cash management is to ensure availability of cash resources at all t...

  8. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

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

  9. 2001 annual report

    International Nuclear Information System (INIS)

    2002-01-01

    This reports presents the activities and accomplishments of the Philippine Nuclear Research Institute (PNRI) for the calendar year 2001. The accomplishments of PNRI cited in this report attest to the concerted efforts of the PNRI personnel to harness the unique capabilities and advantages of nuclear science and technology in supporting national development programs

  10. 2001 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This reports presents the activities and accomplishments of the Philippine Nuclear Research Institute (PNRI) for the calendar year 2001. The accomplishments of PNRI cited in this report attest to the concerted efforts of the PNRI personnel to harness the unique capabilities and advantages of nuclear science and technology in supporting national development programs.

  11. Control of Pesticides 2001

    DEFF Research Database (Denmark)

    Krongaard, T.; Petersen, K. K.; Christoffersen, C.

    comply with the label-claimed content. The tolerance of deviation from the label-claimed content of active ingredient is set by the Danish pesticide regulation. Three different groups of products covered by the pesticide regulation have been included in the 2001 analytical chemical authority control: 1...

  12. Scientific Report 2001

    International Nuclear Information System (INIS)

    2002-04-01

    The annual scientific report gives an overview of the R and D activities at the Belgian Nuclear Research Centre SCK-CEN in 2001. The report discusses progress and main achievements in four principal areas: Radiation Protection, Radioactive Waste and Clean-up, Reactor Safety and the BR2 Reactor

  13. Energy situation. January 2001

    International Nuclear Information System (INIS)

    2001-02-01

    This report makes a status of the French energy consumption, demand, import and export since January 1998 and up to January 2001. Details are given separately for primary energy, solid mineral fuels, petroleum products, natural gas and electric power. (J.S.)

  14. CSIR Technology Impact 2001

    CSIR Research Space (South Africa)

    CSIR

    2001-01-01

    Full Text Available This issue of Technology Impact offers a brief snapshot of CSIR activities during the year under review (1 March 2000 - 28 February 2001) by highlighting a number of innovative projects and initiatives in these areas. It present a rich canvas...

  15. Comet 2001 Q2

    Czech Academy of Sciences Publication Activity Database

    Pravec, Petr; Kušnirák, Peter; Bouma, R. J.; Raymundo, P. M.

    č. 7687 (2001), s. 1 ISSN 0081-0304 R&D Projects: GA ČR GA205/99/0255 Institutional research plan: CEZ:AV0Z1003909 Keywords : comet s * astrometry Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics

  16. Scientific Report 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-04-01

    The annual scientific report gives an overview of the R and D activities at the Belgian Nuclear Research Centre SCK-CEN in 2001. The report discusses progress and main achievements in four principal areas: Radiation Protection, Radioactive Waste and Clean-up, Reactor Safety and the BR2 Reactor.

  17. 2001 OE 84

    Czech Academy of Sciences Publication Activity Database

    Pravec, Petr; Kušnirák, Peter

    č. 7735 (2001), s. 1 ISSN 0081-0304 R&D Projects: GA ČR GA205/99/0255 Institutional research plan: CEZ:AV0Z1003909 Keywords : asteroids * monoliths * photometry Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics

  18. Annual Report 2001

    International Nuclear Information System (INIS)

    Swiboda, G.

    2002-01-01

    This Annual Report of the Institute of Atomic Energy describes the results of the research works carried out at the Institute at 2001. As in the preceding years the authors of the individual scientific reports published in this Annual Report are fully responsible for their content and layout. The Report contains the information on other activities of the Institute as well. (author)

  19. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

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

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

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

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

  2. Revenue Risk Modelling and Assessment on BOT Highway Project

    Science.gov (United States)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

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

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

    NARCIS (Netherlands)

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

    1994-01-01

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

  4. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

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

  5. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

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

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

    Science.gov (United States)

    Bowers, Betsy; Fulcher, Rebecca

    2010-01-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  8. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

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

  9. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

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

  10. 76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2011-02-04

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

  11. 75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2010-07-16

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

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

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

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

  13. 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,…

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

    African Journals Online (AJOL)

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

  15. 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.

  16. Climate Assessment For 2001

    Science.gov (United States)

    Waple, A. M.; Lawrimore, J. H.; Lyon, B.; Halpert, M. S.; Gleason, K. L.; Menne, M. J.; Schnell, R. C.; Thiaw, W.; Wright, W. J.; Alexander, L.; Salinger, M. J.; Bell, G. D.; Higgins, R. W.; Stone, R. S.

    2002-05-01

    It is the twelfth year that the Climate Assessment has been written to summarize the state of the Earth's climate, and the second year that the National Climatic Data Center has taken the lead in its production. It is a cooperative effort that includes contributions from scientists around the country and the world. The long-running La Nina episode finally came to an end in 2001. The weak La Nina, which began in mid-1998 persisted through the first half of the year but gave way to neutral ENSO conditions for the latter half. Global temperatures in 2001 were 0.51C (0.92F) above the long-term (1880-2000) average, which places 2001 as the second warmest year on record. Land temperatures were 0.75C (1.35F) above average and ocean temperatures were 0.40C (0.72F) above the 1880-2000 mean. This ranks them as 2nd and 3rd warmest on record respectively. The Northern Hemisphere temperature continues to average near record levels in 2001 at 0.60C (1.08F) above the long-term average. The Southern Hemisphere also reflects the globally warmer conditions, with a positive anomaly of 0.43C (0.77F). Annual anomalies in excess of 1.0C (1.8F) were widespread across North America and much of Europe and the Middle East, while significantly cooler than average conditions were confined to Western Australia the Northeast and Northwest Pacific Ocean, and the far southeastern region of the Pacific, near coastal Chile. Although no hurricanes made landfall in the United States for the second consecutive year, it was nonetheless an extremely active Atlantic hurricane season, the fourth most active on record. Tropical Storm Allison became the costliest tropical storm on record when it caused around five billion US dollars worth of damage in southern and southeastern USA. The season was slow to start but quickly escalated in the last three months of the season and it was the first time in recorded history that three hurricanes have formed in the Atlantic in the month of November. Other notable

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

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

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

  18. Implementation of medical scribes in an academic urology practice: an analysis of productivity, revenue, and satisfaction.

    Science.gov (United States)

    McCormick, Benjamin J; Deal, Allison; Borawski, Kristy M; Raynor, Mathew C; Viprakasit, Davis; Wallen, Eric M; Woods, Michael E; Pruthi, Raj S

    2018-04-10

    Pressure on physicians to increase productivity is rising in parallel with administrative tasks, regulations, and the use of electronic health records (EHRs). Physician extenders and clinical pathways are already in use to increase productivity and reduce costs and burnout, but other strategies are required. We evaluated whether implementation of medical scribes in an academic urology clinic would affect productivity, revenue, and patient/provider satisfaction. Six academic urologists were assigned scribes for 1 clinic day per week for 3 months. Likert-type patient and provider surveys were developed to evaluate satisfaction with and without scribes. Matched clinic days in the year prior were used to evaluate changes in productivity and physician/hospital charges and revenue. After using scribes for 3 months, providers reported increased efficiency (p value = 0.03) and work satisfaction (p value = 0.03), while seeing a mean 2.15 more patients per session (+ 0.96 return visits, + 0.99 new patients, and + 0.22 procedures), contributing to an additional 2.6 wRVUs, $542 in physician charges, and $861 in hospital charges per clinic session. At a gross collection rate of 36%, actual combined revenue was + $506/session, representing a 26% increase in overall revenue. At a cost of $77/session, the net financial impact was + $429 per clinic session, resulting in a return-to-investment ratio greater than 6:1, while having no effect on patient satisfaction scores. Additionally, with scribes, clinic encounters were closed a mean 8.9 days earlier. Implementing medical scribes in academic urology practices may be useful in increasing productivity, revenue, and provider satisfaction, while maintaining high patient satisfaction.

  19. Water Pricing as an Economic Justification for Reducing Non-Revenue Water (NRW Projects

    Directory of Open Access Journals (Sweden)

    Massoud Tabesh

    2017-03-01

    Full Text Available Management of water demand and modification of consumption patterns are becoming increasingly essential due to the increasingly limited precipitation and the growing population which have led to both severe restrictions on renewable water resources and increasing demands for water in Iran. The most important consumption management measures involve reducing Non-Revenue Water (NRW and decreasing water losses in the water supply system. Non-revenue water is defined as the difference between the total inflow and the metered consumption in the supply system. The losses may be divided into the two components of apparent and real losses. Achieving reductions in non-revenue water calls for the careful study and evaluation of the operational procedures proposed in each case since reductions will be economical only when accurate and realistic values are considered in water pricing. The present study draws upon the data obtained from non-revenue water projects implemented in District 4 of Tehran Water and Wastewater Company, the measures proposed by the project consultant, and the economic justifications claimed for all the costs associated with the measures to eliminate water losses. The cost of the proposed measures are calculated for two different economic values of water proposed to ensure benefits, and under four different interest rates. Results confirm the profitability of the non-revenue water solutions based on the finished cost of water even at subsidized rates of public funds. However, project profitability will be in question if the economic price of water is assumed to be equivalent to the total trade price of water and if both real and apparent losses are to be reduced.

  20. British Columbia Utilities Commission 2001 annual report

    International Nuclear Information System (INIS)

    2002-06-01

    The main responsibility of the British Columbia Utilities Commission is to regulate energy utilities under its jurisdiction to ensure that energy rates are fair and that utility operators in the province provide safe, adequate and secure service to their customers. The Commission also approves the construction of new facilities planned by utilities. It also participates in the review of utility and energy projects under the Environmental Assessment Act. Several successes were achieved in 2001 as the utility implemented its first performance plan. Oral public hearings were held for applications by Pacific Northern Gas and by Pembina Pipelines, owners of the common carrier oil pipeline from Taylor to Kamloops. A review of BC Gas' rate design to apportion utility revenue requirements fairly to different classes of customers was successfully achieved by a negotiated settlement process. In 2001, there was also a high level of proposed mergers, acquisitions and divestitures. Duke Energy Corporation's share acquisition of Westcoast Energy's two affiliated gas utilities was approved. BC Gas' application to divest its customer care activities to a joint venture company with Enbridge was also reviewed, and an oral hearing was held to review a West Kootenay Power application to sell its Kootenay River hydroelectric generation assets to Columbia Basin Trust and the Columbia Power Corp. In this case, the decision rendered was that the sale terms had to be changed so that customers could share the proceeds. The utility therefore, decided not to proceed with the sale under these conditions. The BC Hydro legislated rate freeze, which was due to expire on September 30, 2001, was extended for an additional 18 months to allow the new provincial government time to implement a new energy policy. The new energy policy is expected to give the province an energy advantage by facilitating growth and diversification in energy production while providing competition and more choice for

  1. IHEP 2001 annual report

    International Nuclear Information System (INIS)

    2002-01-01

    IHEP's focal points of research encompass high energy physics experiment and theory, cosmic ray and high energy astrophysics, theory of nuclear physics, nuclear detector and nuclear electronics, accelerator physics and technology, synchrotron radiation technology and application, nuclear analytical technique and application, free electron laser, computer and network application, radiation projection, etc. In 2001, IHEP further compacted its scientific goal by defining three key fields of high energy physics, research and development of advanced accelerator technologies, and advanced synchrotron radiation technologies and applications, as well as 10 relevant major research orientations. The plentiful results on scientific research, operation and upgrading of BEPC/BES/BSRF and other branches of work in 2001 are given in this annual report

  2. 2001 activity report

    International Nuclear Information System (INIS)

    2002-01-01

    Managing radioactive waste for a better control in the future. The Quadrennial State/Andra contract, the double ISO 9001 (quality) and ISO 140001 (environment) certification and three diversified missions: industry, research and information. Those are the highlights of the activity report where the reader will be able to learn more about the Agency's major achievements in 2001. An appendix contains the management report of the Agency

  3. Annual report 2001

    International Nuclear Information System (INIS)

    2002-01-01

    This document presents the activities and important subjects on researches and developments, of the CEA over the year 2001. The first part deals with the contribution of the CEA to the national defence, the development of the nuclear energy in a sustainable development context, the transfer of the technological innovation to the economical competition, the important programs in fundamental research, the environmental and radiation protection and the human resources. The second part presents the financial report. (A.L.B.)

  4. 2001 Industry Studies: Education

    Science.gov (United States)

    2001-01-01

    schools sector is the image that comes to mind when most people think of education . It includ Page 3 of 22Industry Studies 2001 many childcare facilities ...negativism in public debate and the media concerning the U.S. education industry? Secretary of Education Rod Paige notes that even though statistics ...new skills requirements and a large influx of immigrants. The National Center for Education Statistics forecasts record level enrollments. Public

  5. negociaciones migratorias de 2001

    Directory of Open Access Journals (Sweden)

    Francisco Alba

    2006-01-01

    se analizan los alcances y limitaciones de este ejercicio, mismos que se vieron acotados a raíz de los acontecimientos del 11 de septiembre, ya que la agenda bilateral se encaminó hacia temas de seguridad nacional y la lucha contra el terrorismo. Finalmente se exploran las opciones políticas que existen ante el contexto restrictivo post-septiembre-2001.

  6. Activity report 2001

    International Nuclear Information System (INIS)

    2001-01-01

    The DED, Department of the Wastes Studies, part of the Direction of the Nuclear Energy of the CEA, regroups knowledge in the domain of the chemistry, the biochemistry, the process measures and simulation engineering applied to the radioactive wastes management. This annual report presents for the year 2001 the missions, the organization, the scientific collaborations, the research programs and the publications of the Department. (A.L.B.)

  7. 2001 Industry Studies: Environment

    Science.gov (United States)

    2001-01-01

    Internet . 8 March 2001. xliii Henry Kelly, “ Information Technology and the Environment: Choices and Opportunities,” CISP.org (October 1999) pp 8...development. Despite only a small percentage of U.S. environmental businesses participating in the world market , the U.S. industry has the best technology ...businesses participating in the world market , the U.S. industry has the best technology in the world and already generates a trade surplus. With the world

  8. TIARA annual report 2001

    International Nuclear Information System (INIS)

    Saidoh, Masahiro; Ohara, Yoshihiro; Namba, Hideki

    2002-11-01

    This annual report describes research and development activities which have been performed with the JAERI TIARA (Takasaki Ion Accelerators for Advanced Radiation Application) facilities from April 1, 2001 to March 31, 2002. Summary reports of 109 papers and brief descriptions on the status of TIARA in the period are contained. A list of publications, the type of research collaborations and organization of TIARA are also given as appendices. (author)

  9. Sensitivity of a methematical model used to optimize revenue in a predation-competative farming environment

    Directory of Open Access Journals (Sweden)

    J. Swart

    2003-12-01

    Full Text Available Sheep farmers in the Cape Midlands region of South Africa frequently sustain stock losses through predation by caracal lynx. Further losses are incurred when hyrax compete with sheep for available pasture. Hyrax constitute the natural prey for lynx with the result that culling either hyrax or lynx has complicated feedback effects. In order to investigate the spill-over problems from the natural predator-prey system on farming revenue, a differential equations model was previously formulated, comprising the sectors Hyrax, Lynx, Sheep, Pasture and Revenue and an optimisation procedure was used to determine the optimal culling rate policy for farmers. The purpose of this paper is to investigate the numerical, behavioural and policy sensitivity of this model to parameter uncertainty.

  10. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

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

  11. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

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

  12. Report on the Elderly 2001

    NARCIS (Netherlands)

    M.M.Y. de Klerk

    2001-01-01

    Original title: Rapportage ouderen 2001. The Report on the Elderly 2001 (Rapportage ouderen 2001) presents a broad picture of the social position of the elderly in the Netherlands. Central themes addressed are participation in education and the labour market, financial position,

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

  15. 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.

  16. Õigusrikkumised [2001] = Violation of jurisdiction

    Index Scriptorium Estoniae

    2002-01-01

    Tabelid. Registreeritud kuriteod, 2001, kuritegevuse tase 10 000 elaniku kohta, 1993-2001, kuriteod liikide lõikes, 2001, narkokuriteod, 2000-2001, tapmisi 10 000 elaniku kohta, 1996-2001, Tallinna avaliku korra rikkumised, 1992-2001, väljasõidud, 2001, hukkunud, vigastatud ja päästetud tulekahjudes, 2001, kuritegevus ja selle avastamine Tallinnas, 2001. - Rööptekst ing. keeles

  17. Impact of changes in Medicare Home Health care reimbursement on month-to-month Home Health utilization between 1996 and 2001 for a national sample of patients undergoing orthopedic procedures.

    Science.gov (United States)

    FitzGerald, John D; Mangione, Carol M; Boscardin, John; Kominski, Gerald; Hahn, Bevra; Ettner, Susan L

    2006-09-01

    Beginning October 1, 1997, Medicare implemented a series of major changes to the Home Health (HH) reimbursement system. Reimbursements were first significantly reduced under the Interim Payment System (IPS) and then relaxed slightly until implementation of the HH Prospective Payment System (PPS) on October 1, 2000. The objective of this study was to examine the impact of reimbursement policy on HH care utilization. We postulated that in response to the initial changes, there would be reductions in both the probability of any HH use and the number of HH visits per HH user. Under PPS, we postulated there would be further reduction in number of HH visits. We tested whether the policy response differed by HH agency structure and whether subgroups of patients were differentially affected. An interrupted time-series analysis was conducted to examine month-to-month probability of HH selection and the number of HH visits among users. A 100% sample of all Medicare recipients undergoing either elective joint replacement (1.6 million hospital discharges) or surgical management of hip fracture (1.2 million hospital discharges) between January 1996 and December 2001 was selected. Under the IPS, the probability of any HH use and number of visits per episode of HH care fell until the IPS was refined in October 1998. With implementation of the PPS, HH visits fell commensurately. Differentially larger reductions in care were noted at for-profit HH agencies, for the elderly, women, patients receiving state assistance, and patients first discharged to skilled nursing facility or rehabilitation hospitals. Changes in month-to-month utilization of HH services were sharp and well correlated with policy implementation dates, strengthening the evidence for a causal association between policy and patient care in the midst of a sea of concurrent policy changes. Greater reductions in HH visits were noted for vulnerable groups.

  18. Swiss electricity statistics 2001

    International Nuclear Information System (INIS)

    2002-01-01

    This publication by the Association of Swiss Electricity Enterprises for the Swiss Federal Office of Energy (SFOE) provides statistical information on electricity production, trading and consumption in Switzerland in 2001. Apart from a general overview of the Swiss electricity supply that includes details on power generation, energy transfer with neighbouring countries and data on prices, average consumption and capital investment, the publication also includes graphical representations of electrical energy flows in and out of Switzerland. Tables of data give information on electricity production, import and export for the years 1950 to 2001, the data being supplied for each hydrological year and the summer and winter seasons respectively. The production of power in Switzerland is examined in detail. Details are given on the development of production capacities and the various means of production together with their respective shares of total production. Further tables and diagrams provide information on power production in various geographical regions and on the management of pumped storage hydro-electricity schemes. A further chapter deals in detail with the consumption of electricity, its growth between 1984 and 2001 and its use in various sectors. A fifth chapter examines electricity consumption, generation, import and export on single, typical days, presenting data in tables and diagrams. The next chapter examines energy transfer with foreign countries and the trading structures involved. The final two chapters cover new and future power generation capacities and the economic considerations involved in the supply of electricity chapters cover new and future power generation capacities and the economic considerations involved in the supply of electricity

  19. ITER council proceedings: 2001

    International Nuclear Information System (INIS)

    2001-01-01

    Continuing the ITER EDA, two further ITER Council Meetings were held since the publication of ITER EDA documentation series no, 20, namely the ITER Council Meeting on 27-28 February 2001 in Toronto, and the ITER Council Meeting on 18-19 July in Vienna. That Meeting was the last one during the ITER EDA. This volume contains records of these Meetings, including: Records of decisions; List of attendees; ITER EDA status report; ITER EDA technical activities report; MAC report and advice; Final report of ITER EDA; and Press release

  20. NERSC 2001 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Hules, John (editor)

    2001-12-12

    The National Energy Research Scientific Computing Center (NERSC) is the primary computational resource for scientific research funded by the DOE Office of Science. The Annual Report for FY2001 includes a summary of recent computational science conducted on NERSC systems (with abstracts of significant and representative projects); information about NERSC's current systems and services; descriptions of Berkeley Lab's current research and development projects in applied mathematics, computer science, and computational science; and a brief summary of NERSC's Strategic Plan for 2002-2005.

  1. IPSN's 2001 activity report

    International Nuclear Information System (INIS)

    2001-01-01

    This report summarizes the 2001 activities and operation of the French institute of nuclear protection and safety (IPSN) which has become the institute of radioprotection and nuclear safety (IRSN) after its merging with the office of protection against ionizing radiations (OPRI). IPSN's activities cover: the safety of nuclear facilities, the safety of nuclear wastes, the management of emergencies, the management of sensible materials, the protection of the environment and of the public health, some research activities with foreign partners (central and eastern Europe, Asia..), and a partnership with the GRS, the German homologue of IPSN. (J.S.)

  2. 2001-2011

    DEFF Research Database (Denmark)

    Poggesi, Anna; Pantoni, Leonardo; Inzitari, Domenico

    2011-01-01

    they are associated, in cross-sectional surveys, with various disturbances and, in follow-up studies, with poor prognosis. The Leukoaraiosis And DISability (LADIS) study has contributed substantially to this body of knowledge. LADIS is a European multicenter collaboration that was started in 2001 with the aim...... of assessing the independent role of WMC in predicting disability in subjects aged 65-84. The main results of the LADIS study have been released in 2009 with the demonstration that severe WMC more than double the risk of transition from an autonomous to a dependent status after 3 years of follow-up. The LADIS...

  3. 26 CFR 601.103 - Summary of general tax procedure.

    Science.gov (United States)

    2010-04-01

    ... of estimated tax relieves a taxpayer from the duty of filing a return otherwise required. Certain excise taxes are collected by the sale of internal revenue stamps. (b) Examination and determination of... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Summary of general tax procedure. 601.103...

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

    National Research Council Canada - National Science Library

    Sanders, David

    2000-01-01

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

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

    OpenAIRE

    Brye Steeves

    2009-01-01

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

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

    Science.gov (United States)

    2012-11-01

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

  7. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

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

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

    Science.gov (United States)

    2010-09-21

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

  9. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

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

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

    African Journals Online (AJOL)

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

  11. 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....

  12. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

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

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

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  16. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  17. 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.

  18. Which type of government revenue leads government expenditure?

    OpenAIRE

    Abdi, Zeinab; Masih, Mansur

    2014-01-01

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

  19. State Government Revenue Recovery from the Great Recession

    OpenAIRE

    James Alm; David L. Sjoquist

    2014-01-01

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

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

    Science.gov (United States)

    Di Falco, Salvatore; Zoupanidou, Elisavet

    2017-03-01

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

  1. 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...

  2. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Science.gov (United States)

    2010-04-01

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

  3. India’s Revenue Deficit: A Challenge Ahead

    OpenAIRE

    Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

    2001-01-01

    A developing country like India needs revenue surplus for the capital investment at the same time to pursue the economic development through demand expansion it needs expenditure especially in the social sectors such as health, education etc,. The recent global economic crisis also compels India to induce the expenditure for sustainability of the growth that it has achieved recently. This also needs enormous expenditure. On the other hand, current expenditure over current revenue of an econom...

  4. Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

    The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cau...

  5. Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis

    OpenAIRE

    Miftahu Idris; Tunku Salhabinti Tunku Ahmad

    2017-01-01

    This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably, an insight that shows a precise influence or relationship between tax revenue and the nation’s growth can be regarded as a working tool for policymakers particularly in developing countries. In view of that, this pa...

  6. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

    Abstract. Past studies that have been undertaken on the responsiveness of Value Added Tax revenues to changes in GDP in Kenya have found a positive relationship. However, the studies omit key determinants of tax revenues, such as the nature of the tax system, institutional, demographic and structural features of the economy. Due to this omission, the estimated income elasticities are unreliable for planning purposes, a situation that might be responsible for the recurring budget deficits. The...

  7. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  8. Areva. Nine-month 2007 sales revenue and data

    International Nuclear Information System (INIS)

    2007-10-01

    The main information concerning the nine-month 2007 financial data of the Areva group is a steady growth of 9-month sales revenue, at euro 8.066 billion (+6.8% like-for-like), including euro 2.692 billion in the 3. quarter, i.e. +7.6% like-for-like. The group confirms its strong sales revenue growth objective for 2007

  9. An Improved Dynamic Programming Decomposition Approach for Network Revenue Management

    OpenAIRE

    Dan Zhang

    2011-01-01

    We consider a nonlinear nonseparable functional approximation to the value function of a dynamic programming formulation for the network revenue management (RM) problem with customer choice. We propose a simultaneous dynamic programming approach to solve the resulting problem, which is a nonlinear optimization problem with nonlinear constraints. We show that our approximation leads to a tighter upper bound on optimal expected revenue than some known bounds in the literature. Our approach can ...

  10. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2015-01-01

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

  11. Traffic and environment 2001

    International Nuclear Information System (INIS)

    2001-01-01

    Passenger transport has increased 21% and the freight transport 9% from 1990 to 2000. The CO 2 emission from air and sea transport has decreased with 18 and 16% respectively from 1990 to 1999, while the emission from car transport has increased with 25% In the same period the emissions of NMVOC, SO 2 , NO x and Co from the transportation sector has decreased with 42, 64, 26 and 44% respectively. The number of cars has increased with 16 pct. from 1995 to 2001. The energy efficiency for new registered cars has increased with 11% from 1997 to 2001. In 2000 the real price for car use was almost the same as in 1980, while in the same period a real price rise has been 33% for train transport and 50% for bus transport. The statistics, which is based on information from Statistics Denmark, Ministry of Transport, The National Road Directorate, Danish Energy Agency and The National Environmental Research Institute, present some environmental indicators for the transportation area. It is the first time this information is published, and it is still under development. (EHS)

  12. Waste statistics 2001

    International Nuclear Information System (INIS)

    2004-01-01

    Reports to the ISAG (Information System for Waste and Recycling) for 2001 cover 402 Danish waste treatment plants owned by 295 enterprises. The total waste generation in 2001 amounted to 12,768,000 tonnes, which is 2% less than in 2000. Reductions are primarily due to the fact that sludge for mineralization is included with a dry matter content of 20% compared to 1,5% in previous statistics. This means that sludge amounts have been reduced by 808,886 tonnes. The overall rate of recycling amounted to 63%, which is 1% less than the overall recycling target of 64% for 2004. Since sludge has a high recycling rate, the reduction in sludge amounts of 808,886 tonnes has also caused the total recycling rate to fall. Waste amounts incinerated accounted for 25%, which is 1% more than the overall target of 24% for incineration in 2004. Waste going to landfill amounted to 10%, which is better than the overall landfill target for 2004 of a maximum of 12% for landfilling. Targets for treatment of waste from the different sectors, however, are still not complied with, since too little waste from households and the service sector is recycled, and too much waste from industry is led to landfill. (BA)

  13. Waste statistics 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    Reports to the ISAG (Information System for Waste and Recycling) for 2001 cover 402 Danish waste treatment plants owned by 295 enterprises. The total waste generation in 2001 amounted to 12,768,000 tonnes, which is 2% less than in 2000. Reductions are primarily due to the fact that sludge for mineralization is included with a dry matter content of 20% compared to 1,5% in previous statistics. This means that sludge amounts have been reduced by 808,886 tonnes. The overall rate of recycling amounted to 63%, which is 1% less than the overall recycling target of 64% for 2004. Since sludge has a high recycling rate, the reduction in sludge amounts of 808,886 tonnes has also caused the total recycling rate to fall. Waste amounts incinerated accounted for 25%, which is 1% more than the overall target of 24% for incineration in 2004. Waste going to landfill amounted to 10%, which is better than the overall landfill target for 2004 of a maximum of 12% for landfilling. Targets for treatment of waste from the different sectors, however, are still not complied with, since too little waste from households and the service sector is recycled, and too much waste from industry is led to landfill. (BA)

  14. Swiss energy statistics 2001

    International Nuclear Information System (INIS)

    2002-01-01

    This comprehensive report presents the Swiss Federal Office of Energy's statistics on energy production and consumption in Switzerland in 2001. Facts and figures are presented in tables and diagrams. First of all, a general overview of Swiss energy consumption is presented that includes details on the shares taken by the various energy carriers involved and their development during the period reviewed. The article also includes graphical representations of energy usage in various sectors such as households, trade and industry, transport and the services sector. Also, economic data on energy consumption is presented. A second chapter takes a look at energy flows from producers to consumers and presents an energy balance for Switzerland in the form of tables and an energy-flow diagram. The individual energy sources and the import, export and storage of energy carriers are discussed as is the conversion between various forms and categories of energy. Details on the consumption of energy, its growth over the years up to 2001 and energy use in various sectors are presented. Finally, the Swiss energy balance with reference to the use of renewable sources of energy such as solar energy, biomass, wastes and ambient heat is discussed and figures are presented on the contribution of renewables to heating and the generation of electrical power

  15. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Irfan Javaid Attari

    2014-10-01

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

  16. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

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

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

    Science.gov (United States)

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

    2012-12-01

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

  18. 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.

  19. Standardized quality audit procedures for on-site dosimetry visits to radiotherapy hospitals. Report of the IAEA consultants' meeting, IAEA, Vienna, 27 September - 1 October 1999; revised in 2001

    International Nuclear Information System (INIS)

    Izewska, Joanna; Dutreix, A.; Followill, D.S.; Nisbet, A.; Novotny, J.; Sipila, P.; Dam, J. van

    2002-01-01

    Since 1969 the International Atomic Energy Agency (IAEA), together with the World Health Organization (WHO), has performed postal TLD audits to verify the calibration of radiotherapy beams in developing countries. The IAEA over the past 30 years, has verified the calibration of more than 3500 clinical photon beams at approximately 1000 radiotherapy hospitals. Detailed follow-up procedures have been implemented since 1996. When the TLD result of a participating institution falls outside the acceptance limits of ±5%, the institution is initially informed that there is a discrepancy and requested to try to identify the reasons why it occurred. The institution is not informed of the actual magnitude of the discrepancy (blind conditions) but is offered a second TLD audit. If the deviation cannot be resolved by the local radiotherapy institution or the national SSDL, then an on-site visit is suggested which, if accepted, is made by an IAEA expert in clinical dosimetry. The on-site visit includes a review of the dosimetry data and techniques, corrective measurements and ad-hoc training. The reasons for the discrepancy are then traced, explained, corrected and reported. Until the discrepancies are resolved and changes have been implemented by hospitals to ensure that the discrepancies do not reoccur, the safe and effective delivery of radiation doses to patients is questionable. This document provides a standardised set of procedures for resolving discrepancies during onsite visits to radiotherapy hospitals by the IAEA experts. The table below summarises the acceptance criteria to be used by the IAEA experts for dosimetry and mechanical parameters of the hospital treatment units. If some of the parameters are outside the acceptance criterion, it will not be possible for an institution to assure the adequate quality of the dosimetry practices in radiotherapy. The criteria are based on analyses of clinical data and the measurement uncertainties for various dosimetry and

  20. Annual energy reviews-2001

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    Here were described as important items related to energy in 2001 fiscal year on present state on 1) energy demand and supply, 2) development and research trends on application technology of energy resources, 3) development and research trends on technology of energy conversion, 4) environment, and 5) miscellaneous. On the first item, here were described on trend on energy demand and supply, present state of energy supply, and trend of business field on energy demand. On the second item, here were described on petroleum, coal, natural gas, nuclear energy, natural energy, waste resources, and secondary energy resources. On the third item, here were described on combustion theory, trend on boiler trend on industrial furnace, trend on engine, trend on energy system, and trend on high efficiency power generation technology. And, on the fourth item, here were described on trend on environment problem, and developmental trend on environmental conversion technology. (J.P.N.)

  1. Annual report 2001

    International Nuclear Information System (INIS)

    2002-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2001. The report outlines the IAEA activities in the following fields: nuclear power, nuclear fuel cycle and waste management technology, comparative assessment for sustainable energy development; food and agriculture, human health, marine environment and water resources, applications of physical and chemical sciences, nuclear safety, radiation safety, radioactive waste safety, co-ordination of safety activities, safeguards, security of material, verification in Iraq pursuant to UNSC resolutions, management of technical co-operation for development, policy-making, management and support

  2. The 2001 Bethesda System

    Directory of Open Access Journals (Sweden)

    Bergeron Christine

    2003-01-01

    Full Text Available The Bethesda system is a system of terminology for reporting the results of cervical cytology. It was developed in 1988, and is now widely used in the United States. This system was updated in April 2001. The most important modifications are the following: a elimination of the category "satisfactory but limited by", b the reintegration of benign modifications in the normal category, c "atypical squamous cells of undetermined significance" is now named "atypical squamous cells" and subdivided into "atypical squamous cells of undetermined significance" and "cannot exclude high grade squamous intraepithelial lesion"; and d endocervical adenocarcinoma in situ which is now a separate entity. Low grade squamous intraepithelial lesions and high grade squamous intraepithelial cells remain unchanged. Recommendations have been proposed concerning automated review and ancillary testing.

  3. Fuel safety research 2001

    Energy Technology Data Exchange (ETDEWEB)

    Uetsuka, Hiroshi (ed.) [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    2002-11-01

    The Fuel Safety Research Laboratory is in charge of research activity which covers almost research items related to fuel safety of water reactor in JAERI. Various types of experimental and analytical researches are being conducted by using some unique facilities such as the Nuclear Safety Research Reactor (NSRR), the Japan Material Testing Reactor (JMTR), the Japan Research Reactor 3 (JRR-3) and the Reactor Fuel Examination Facility (RFEF) of JAERI. The research to confirm the safety of high burn-up fuel and MOX fuel under accident conditions is the most important item among them. The laboratory consists of following five research groups corresponding to each research fields; Research group of fuel behavior under the reactivity initiated accident conditions (RIA group). Research group of fuel behavior under the loss-of-coolant accident conditions (LOCA group). Research group of fuel behavior under the normal operation conditions (JMTR/BOCA group). Research group of fuel behavior analysis (FEMAXI group). Research group of radionuclides release and transport behavior from irradiated fuel under severe accident conditions (VEGA group). The research conducted in the year 2001 produced many important data and information. They are, for example, the fuel behavior data under BWR power oscillation conditions in the NSRR, the data on failure-bearing capability of hydrided cladding under LOCA conditions and the FP release data at very high temperature in steam which simulate the reactor core condition during severe accidents. This report summarizes the outline of research activities and major outcomes of the research executed in 2001 in the Fuel Safety Research Laboratory. (author)

  4. 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

  5. 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.

  6. 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.

  7. Environmental taxes 1991 - 2001 (2002)

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The statistics presents statements of environmental taxes for the period 1991-2001 (and budget figure for 2002). Environmental taxes are a concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 62,2 billions DDK in 2001 - a little more than a doubling. The environmental taxes' part of the total taxes' part og the total taxes has increased from 7,5% in 1991 to 9,4% in 2001. In 2001 the energy taxes are 57%, the transportation taxes 36% and the pollution and resource taxes 7% of the environmental taxes. (LN)

  8. Alcohol industry and governmental revenue from young Australians.

    Science.gov (United States)

    Li, Ian W; Si, Jiawei

    2016-11-01

    Objective The aim of the present study was to estimate the revenues collected by government and industry from alcohol consumption by young Australians in 2010. Methods Statistical analyses were performed on data from the Australian National Drug Strategy Household Survey 2010 and alcohol data collected from an online retailer to calculate the proportion, frequency, quantity and revenues from alcohol consumption by young Australians. Results One-third of adolescents (12-17 years old) and 85% of young adults (18-25 years old) consume alcohol. More than half the adolescents' alcohol consumption is from ready-to-drink spirits. Revenue generated from alcohol consumption by 12-25 year olds is estimated at $4.8 billion in 2010 (2014 Australian dollars): $2.8 billion to industry (sales) and $2.0 billion to government (taxes). Conclusions Alcohol consumption by young Australians is prevalent, and young Australian drinkers consume alcohol in substantial amounts. The industry and taxation revenue from young drinkers is also considerable. It would be in the public interest to divert some of this revenue towards health initiatives to reduce drinking by young people, especially given the high societal costs of alcohol consumption. What is known about the topic? Australian adolescents aged 12-17 years consume substantial amounts of alcohol, and substantial amounts of revenue are generated from alcohol sales to them. What does this paper add? This paper provides recent estimates of alcohol consumption and revenue generated by Australian adolescents, and extends estimates to young adults aged 18-25 years. What are the implications for practitioners? A substantial proportion of Australian young people consume alcohol. The sales and taxation revenue generated from young people's drinking is substantial at A$4.8 billion in 2010 and is higher in real terms than estimates from previous studies. Some of the alcohol taxation revenue could be diverted to health promotion and education for

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

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

  10. Dutch Gas Revenues and Fiscal Policy. Theory versus practice

    International Nuclear Information System (INIS)

    Wierts, P.; Schotten, G.

    2008-01-01

    The Dutch government's revenues from natural gas fluctuate heavily and will dry up within several decades. According to the academic literature, only the permanent return on gas wealth should be included as income on the government's annual budget. This would prevent a deterioration in net wealth, and provide the budget with a stable source of income from which future generations can also benefit. On the basis of conservative estimates, it follows from our calculations that the Netherlands could count on a permanent annual flow of receipts of around eur 2.5 billion. In practice, however, gas revenues are included directly in the budget, while a part is reserved for investment via the Economic Structure Reinforcement Fund (Fonds Economische Structuurversterking). Using gas revenues for debt reduction, higher spending or lower taxes are political choices made anew by every new government. Our estimation results for the period 1975-2007 show that of a 1% of GPD rise/fall in gas revenues, 0.8 percentage point goes to easing/tightening policy and 0.2 percentage point to an increase/decrease of the budget balance. In the light of the recent fluctuations in oil and gas prices, preserving the stock of wealth from natural gas resources should become more important for the budgetary treatment of gas revenues in the Netherlands [nl

  11. Tax Revenues in the Context of Economic Determinants

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2018-03-01

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

  12. Editorial, n. 12, 2001

    Directory of Open Access Journals (Sweden)

    Editor Encontros Bibli

    2001-01-01

    Full Text Available EDITORIAL, n. 12, 2001 Este número da Encontros Bibli apresenta diferentes abordagens de questões relativas à sociedade do conhecimento. Esta sociedade vem acompanhada de uma evolução tecnológica que afeta, em diferentes graus, todos os países do mundo, produzindo impactos de natureza econômica, política, social e cultural. Tais impactos necessitam de parâmetros para sua análise e avaliação. A medição de bens intangíveis, neste caso, provenientes do uso das tecnologias da informação e da comunicação, é uma tarefa complexa. O artigo do professor Michel Menou, da City University, de Londres, apresenta uma metodologia original para análise desses indicadores na sociedade atual. O relato de pesquisa da professora Clarice Fortkamp Caldin, do Departamento de Ciência da Informação da UFSC, aborda o processo de leitura como função terapêutica. Este trabalho é baseado na sua dissertação de mestrado e representa um foco de abordagem pouco usual na Ciência da Informação. O professor Francisco das Chagas de Souza, também do Departamento de Ciência da Informação da UFSC, apresenta uma análise de sua experiência no ensino de fundamentos teóricos da Biblioteconomia. A estudante Maria Elizabeth Horn Pepulim, do Curso de Biblioteconomia da UFSC, reflete sobre o papel do bibliotecário na sociedade da informação, ressaltando os dilemas, atribuições e responsabilidades deste profissional no mundo globalizado. Esta edição divulga ainda uma pesquisa sobre bibliotecas públicas, sociedade da informação e tecnologia, que está sendo desenvolvida pelos colegas do Instituto de Investigaciones Bibliotecológicas da Universidad de Buenos Aires: Elsa Barber, Nicolás Tripaldi, Silvia Pisano, Valeria Werner, Sofia D´Alessandro, Sandra Romagnoli, Verónica Parsiale, Carolina Gregui e Gabriela De Pedro. Miriam Vieira da Cunha, editora Disponibilizado na WWW em 28/12/2001. Enc. Bibli: R. Eletr. Bibliotecon. Ci. Inf., ISSN 1518

  13. Os procedimentos adotados pelos Tribunais de Contas da Bahia para a verificação das receitas e despesas vinculadas à educação Los procedimientos adoptados por los Tribunales de Cuentas del estado brasileño de Bahia para la verificación de ingresos y despesas vinculadas a la educación The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education

    Directory of Open Access Journals (Sweden)

    Nicholas Davies

    2010-03-01

    otros programas u operaciones de crédito vinculadas a la educación, significativas en Bahia. Adicionalmente, los informes contienen dados discrepantes y confunden gastos en la función presupuestaria Educación con los realizados en manutención y desarrollo de enseñanza, dos conceptos diferentes. También el TCM ha cometido muchos equívocos en sus resoluciones, a empezar por la terminología. Ha utilizado 'ensino básico' en el lugar de 'educación infantil' y confundido despesas en la enseñanza (una categoría más amplia con despesas en Fundef (una categoría más restricta. Ha cometido una ilegalidad al aceptar que parte de los 40% delos fondos de Fundef (o Fundeb fuesen destinados a escuelas comunitarias, confesionales o filantrópicas.The article examined, on the basis of resolutions and/or reports, the procedures adopted by the Audit Offices of the State (TCE and Municipalities (TCM of Bahia, to check the revenue and expenditure linked to education and found a number of omissions, inconsistencies and mistakes which most likely have reduced the amount of funds earmarked to education. The State Audit Office, for example, has only taken into account the 25% minimum percentage of taxes (as provided in the Brazilian Federal Constitution and never mentioned extra revenue to this minimum, such as payroll-linked contribution, federal transfers for programmes such as school meals or credit operations linked to education. In addition, the reports contain inconsistent data and confuse two different concepts, that of expenditure on the budgetary notion of education with the concept of maintenance and development of education. The Audit Office of the Municipalities has also made a number of mistakes in its resolutions. It employed the term 'basic education' (a much broader term instead of 'education for children prior to 6 years old' and confused expenses on education (a broader term with expenses on Fundef (a more restricted category, as it refers to part of the

  14. Progress report 2000 / 2001

    International Nuclear Information System (INIS)

    2001-01-01

    The 2000-2001 period has seen many facts of importance for the EURATOM-Cea association. The first outstanding fact is the positive evolution of the ITER project because of both the willingness of the partners and the French proposition to the European Union to consider the Cadarache site as the European site. The second outstanding fact is both the installation on Tore-Supra of a new generation of plasma-facing component: the Ciel project and the launch of the Cimes project whose aim is to allow Tore-Supra to reach discharge up to 1000 s. The third outstanding fact is the continuation of experiments in Jet after 1999, end date of the Jet Joint Undertaking. These new provisions aim at maintaining in activity the spearhead of the European program, waiting for a clarification of the ITER situation. Among the results obtained in Jet operations, we can quote those having a direct influence on the ITER performances: - the beneficial effect of a high triangularity on the ELM (edge localized modes) and on the confinement factor at high density, - the real time control of advanced tokamak discharges at quasi steady state, and the theoretical explanation of the current hole (in lower hybrid advanced scenarios, a region with vanishing current density that appears in the plasma centre). (A.C.)

  15. Research and Technology 2001

    Science.gov (United States)

    2002-01-01

    This report selectively summarizes NASA Glenn Research Center's research and technology accomplishments for fiscal year 2001. It comprises 156 short articles submitted by the staff scientists and engineers. The report is organized into five major sections: Aeronautics, Research and Technology, Space, Engineering and Technical Services, and Commercial Technology. A table of contents and author index have been developed to assist readers in finding articles of special interest. This report is not intended to be a comprehensive summary of all the research and technology work done over the past fiscal year. Most of the work is reported in Glenn-published technical reports, journal articles, and presentations prepared by Glenn staff and contractors. In addition, university grants have enabled faculty members and graduate students to engage in sponsored research that is reported at technical meetings or in journal articles. For each article in this report, a Glenn contact person has been identified, and, where possible, a reference document is listed so that additional information can be easily obtained. The diversity of topics attests to the breadth of research and technology being pursued and to the skill mix of the staff that makes it possible. For more information about research at Glenn, visit us on the World Wide Web (http://www.grc.nasa.gov). This document is available online (http://www.grc.nasa.gov/www/RT). For publicly available reports, visit the Glenn Technical Report Server (http://gltrs.grc.nasa.gov/GLTRS).

  16. Annual Report 2001

    International Nuclear Information System (INIS)

    Chmielewska, D.; Infeld, E.; Preibisz, Z.; Zupranski, P.

    2002-01-01

    In the presented ''Annual Report 2001'' the scientific, organizational and educational activities of the Andrzej Soltan Institute for Nuclear Studies (SINS) are presented. The document is divided into two parts. First of them consists of the general information about management, scientific council, departments of SINS, scientific staff, visiting scientists, list of research project (grants) as well as information about PhD and DSc theses. The second one: ''Reports on Research'' describes the research activities of SINS. It is divided into 12 sections - in which the works of SINS departments and establishments are presented (Department of Nuclear Reactions, Department of Nuclear Spectroscopy and Technique, Department of Detectors and Nuclear Electronics, Department of Radiation Shielding and Dosimetry, Department of Plasma Physics and Technology, Department of High Energy Physics, Department of Cosmic Ray Physics, Department of Nuclear Theory, Department of Material Studies, Department of Accelerator Physics and Technology, Department of Training an Consulting and Establishment for Nuclear Equipment). Each of these sections are preceded by short overview given by the head of given department. The foreword, in which the whole activities of the SINS are summarized, given by head of the Institute professor Z. Sujkowski is also given

  17. Energy statistics yearbook 2001

    International Nuclear Information System (INIS)

    2004-01-01

    The Energy Statistics Yearbook 2001 is a comprehensive collection of international energy statistics prepared by the United Nations Statistics Division. It is the forty-fifth in a series of annual compilations which commenced under the title World Energy Supplies in Selected Years, 1929-1950. It updates the statistical series shown in the previous issue. Supplementary series of monthly and quarterly data on production of energy may be found in the Monthly Bulletin of Statistics. The principal objective of the Yearbook is to provide a global framework of comparable data on long-term trends in the supply of mainly commercial primary and secondary forms of energy. Data for each type of fuel and aggregate data for the total mix of commercial fuels are shown for individual countries and areas and are summarized into regional and world totals. The data are compiled primarily from the annual energy questionnaire distributed by the United Nations Statistics Division and supplemented by official national statistical publications. Where official data are not available or are inconsistent, estimates are made by the Statistics Division based on governmental, professional or commercial materials. Estimates include, but are not limited to, extrapolated data based on partial year information, use of annual trends, trade data based on partner country reports, breakdowns of aggregated data as well as analysis of current energy events and activities

  18. Revenue opportunities for gas plants arising from electricity deregulation

    International Nuclear Information System (INIS)

    Bachmann, G.C.

    1999-01-01

    A brief overview of deregulation in the electric power industry and an explanation of how these changes can be used to increase revenues of gas processing plants is provided. Deregulation in the electric power industry provides the potential to significantly reduce energy costs for the gas plant and allows technology to be applied to make a better use of a valuable commodity. Owners and operators of gas processing plants increase their operating income by taking advantage of co-generation systems which provide heat and electrical energy to the gas plant. Such an application has three revenue streams, the main one being the power sales to the gas plant, the second one heat sales, and the third increased revenues from the gas plant through a reduction of overall costs, not to mention significantly reduced downtime. Further savings are possible through diversion of excess energy produced to other facilities owned by the gas plant owner

  19. 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.

  20. 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.

  1. Implement the medical group revenue function. Create competitive advantage.

    Science.gov (United States)

    Colucci, C

    1998-01-01

    This article shows medical groups how they can employ new financial management and information technology techniques to safeguard their revenue and income streams. These managerial techniques stem from the application of the medical group revenue function, which is defined herein. This article also describes how the medical group revenue function can be used to create value by employing a database and a decision support system. Finally, the article describes how the decision support system can be used to create competitive advantage. Through the wise use of internally generated information, medical groups can negotiate better contract terms, improve their operations, cut their costs, embark on capital investment programs and improve market share. As medical groups gain market power by improving in these areas, they will be more attractive to potential strategic allies, payers and investment bankers.

  2. Report on the Elderly 2001

    NARCIS (Netherlands)

    M.M.Y. de Klerk; J.M. Timmermans

    2001-01-01

    (Full translation from the Dutch: Rapportage Ouderen 2001) Report on the Elderly 2001 presents an overview of the position of the elderly in Dutch society. The central themes of the Report are participation in education and the labour market, financial status, housing situation,

  3. Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    2018-01-01

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

  4. CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2008-01-01

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

  5. On the Revenue Implication of Trade Liberalization under Bertrand Competition

    OpenAIRE

    OKAWA, Masayuki; IGUCHI, Tatsuya

    2013-01-01

    In this paper we set up a simple model of a small open economy in which the government imposes an import tariff on intermediate goods and a profit tax on the profits of domestic oligopoly firms that produce final goods by using the intermediate goods. We examine whether the government can collect enough profit tax revenue to compensate the loss of government revenue caused by a tariff reduction when firms produce differentiated goods and compete in a Bertrand-Nash fashion. We will show that, ...

  6. 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.

  7. Emergency procedures

    International Nuclear Information System (INIS)

    Abd Nasir Ibrahim; Azali Muhammad; Ab Razak Hamzah; Abd Aziz Mohamed; Mohammad Pauzi Ismail

    2004-01-01

    The following subjects are discussed - Emergency Procedures: emergency equipment, emergency procedures; emergency procedure involving X-Ray equipment; emergency procedure involving radioactive sources

  8. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

    OpenAIRE

    Ira N. Gang; Arindam Das-Gupta

    1998-01-01

    This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

  9. Electricity market 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-09-01

    The electricity markets in the Nordic countries have undergone major changes since the electricity market reform work was started in the early 1990s. Sweden, Norway and Finland have had a common electricity market since 1996. The work of also reforming the Danish electricity market was begun in the year 2000. The objective of the electricity market reform is to introduce increased competition, to give the consumers greater freedom of choice and also, by open and expanded trade in electricity, create the conditions for efficient pricing. The Swedish National Energy Administration is the supervisory authority as specified in the Electricity Act, and one of the tasks entrusted to it by the Government is to follow developments on the electricity market and to regularly compile and report current market information. The purpose of the 'Electricity market 2001' publication is to meet the need for generalized and readily accessible information on the conditions on the Nordic market. Iceland is not included in the description. The publication also includes summaries of information from recent years concerning electricity generation and utilization in the Nordic countries, the structure of the electricity market from the players' perspective, trade in electricity in the Nordic countries and in Northern Europe, electricity prices in the Nordic and other countries, and the impact of the electricity sector on the environment. The publication contains data on electricity generation and use during the past years, structure of the electricity market, trade in electricity in the Nordic countries and northern Europe, electricity prices in the Nordic countries and other countries as well as impact of electricity generation system on the environment.

  10. Electricity market 2001

    International Nuclear Information System (INIS)

    2001-09-01

    The electricity markets in the Nordic countries have undergone major changes since the electricity market reform work was started in the early 1990s. Sweden, Norway and Finland have had a common electricity market since 1996. The work of also reforming the Danish electricity market was begun in the year 2000. The objective of the electricity market reform is to introduce increased competition, to give the consumers greater freedom of choice and also, by open and expanded trade in electricity, create the conditions for efficient pricing. The Swedish National Energy Administration is the supervisory authority as specified in the Electricity Act, and one of the tasks entrusted to it by the Government is to follow developments on the electricity market and to regularly compile and report current market information. The purpose of the 'Electricity market 2001' publication is to meet the need for generalized and readily accessible information on the conditions on the Nordic market. Iceland is not included in the description. The publication also includes summaries of information from recent years concerning electricity generation and utilization in the Nordic countries, the structure of the electricity market from the players' perspective, trade in electricity in the Nordic countries and in Northern Europe, electricity prices in the Nordic and other countries, and the impact of the electricity sector on the environment. The publication contains data on electricity generation and use during the past years, structure of the electricity market, trade in electricity in the Nordic countries and northern Europe, electricity prices in the Nordic countries and other countries as well as impact of electricity generation system on the environment

  11. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

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

    2012-01-01

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

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

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

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

  13. The distribution price control and the 'revenue driver'

    International Nuclear Information System (INIS)

    Warren, Andrew

    1995-01-01

    The recent review by the UK electricity Regulator of the electricity companies' distribution price control is analysed. The revenue driver is related to sales volume and number of customers with fifty fifty weighting. This article argues that these are not the appropriate weightings and that peak demand rather than sales is more important. Without such changes, energy efficiency will be disadvantaged. (UK)

  14. Increasing Medicaid Revenue Generation for Services by School Psychologists

    Science.gov (United States)

    Hybza, Megan M.; Stokes, Trevor F.; Hayman, Marilee; Schatzberg, Tracy

    2013-01-01

    We examined a performance improvement package with components of feedback, goal setting, and prompting to generate additional revenue by improving the consistency of Medicaid billing submitted by 74 school psychologists serving 102 schools. A multiple baseline design across three service areas of a county school system demonstrated the…

  15. Revenue and Health Impacts of Restructuring Tobacco Excise Tax ...

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

    Revenue and Health Impacts of Restructuring Tobacco Excise Tax in the Philippines. A proposed law in the Philippines to increase the excise tax on tobacco by 215% will likely have implications for tobacco control and consumption, and public health, not just for that country but for the region. Although half of deaths due to ...

  16. Resource revenue management and wealth neutrality in Norway

    International Nuclear Information System (INIS)

    Mohn, Klaus

    2016-01-01

    An important idea behind the Norwegian oil fund mechanism and the fiscal spending rule is to protect the non-oil economy from the adverse effects of excessive spending of resource revenues over the Government budget. A critical assumption in this respect is that public sector saving is not being offset by private sector dis-saving, which is at stake with the hypothesis of Ricardian equivalence. Based on a framework of co-integrating saving rates, this model provides an empirical test of the Ricardian equivalence hypothesis on Norwegian time series data. Although the model rejects the strong-form presence of Ricardian equivalence, results indicate that the Norwegian approach does not fully succeed in separating spending of resource revenues from the accrual of the same revenues. - Highlights: •A review of resource revenue management in Norway is presented. •A model of Ricardian equivalence is formulated for a resource-rich economy. •Econometric results are provided for LT equilibrium ST dynamics. •Results suggest modest substitution between government and household saving.

  17. Revenue Sharing and its Impact on Civil Rights

    Science.gov (United States)

    McGraw, Marvin A.

    1975-01-01

    A discussion by the Assistant to the Director, Office of Revenue Sharing, U.S. Treasury Department, of the four part approach of that agency to extending the ability of the federal government to combat discrimination in the state and local sector; human rights workers should focus on the monetary and economic impact these funds have on the…

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

    African Journals Online (AJOL)

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

  19. Revenue generation strategies in sub-Saharan African universities

    NARCIS (Netherlands)

    Gebreyes, F.M.

    2015-01-01

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

  20. 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

  1. Magazine and Newspaper Prices: The Effect of Advertising Revenue.

    Science.gov (United States)

    Norris, Vincent P.

    A review of the literature reveals that publishers have suggested that magazines would cost twice as much and newspapers five times as much if they were not supported by advertising revenues. However, recent research indicates that this is not true. Although statistics regarding magazine publication are easier to obtain than those regarding…

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

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

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

    African Journals Online (AJOL)

    This paper explores the role of economics in hospitality education and industry practice, with a particular focus on revenue management, and puts forward an argument for a return to the inclusion of economic theory in UK hospitality education, not seen since the 1990s. Given the increasing amounts of pricing data available ...

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

    African Journals Online (AJOL)

    However, labor, farm size, planting materials, cost of fertilizer and amount of water used significantly influenced net revenue of the farmers. The result shows further that maize was the most productive planting material while land clearing was the most productive labor used by the farmers. Farm size was also found to be the ...

  7. 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.

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

    International Nuclear Information System (INIS)

    2008-01-01

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

  9. NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    Oksana Vinnytska

    2015-11-01

    Full Text Available The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic-functional – to summarize the theoretical concepts of income of local budgets; analysis and synthesis – to detail the subject of research and study its components; logic synthesis – to justify approaches and proposals for the formulation of local budgets. Results. Proved that today there is no single view on the interpretation of economic categories “revenues of local budgets.” A refined concept of “local budget revenues” from the standpoint of material content, form, organizational structure and nature of local budgets. Local budget revenues determined as part of the financial resources of society, which is accumulated by local authorities to enforce their tasks and functions to implement current and future challenges of social infrastructure in the regions. Proved that the revenues of local budgets are derived from their own, and assigned to the established order of state taxes, fees and other mandatory payments. The main feature of their own revenues is the direct subordination of local government. The main feature is the fixed income long-term nature of their attachment to the appropriate budget. Value/originality. Proved that the presence in the economic literature of different classification criteria of local budget on various grounds provides multi classification that reflects all the features of the formation, use and functional differences revenues of local budgets. This approach provides the basis for improving the functioning of the theoretical foundations of the budget process in Ukraine at the level of local authorities.

  10. 2001 Environmental Sustainability Index (ESI)

    Data.gov (United States)

    National Aeronautics and Space Administration — The 2001 Environmental Sustainability Index (ESI) utilizes a refined methodology based on the 2000 Pilot ESI effort, to construct an index covering 122 countries...

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

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2015-04-01

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

  12. Import Base and Revenue Improvement Possibilities in Tanzania

    Directory of Open Access Journals (Sweden)

    Fulgence Dominick Waryoba

    2018-03-01

    Full Text Available This paper analyzes buoyancy and elasticity estimates of different tax items on import base. Using the Divisia Index approach, the buoyancy estimates have been used to estimate elasticity estimates. The findings reveal positive buoyancy and elasticity estimates. Since the Divisia Index values are positive but less than unit, their logarithm values are negative, making the discretionary portion of the buoyancy estimate to be negative. The negative discretionary portion of the buoyancy estimates resulted into higher values of elasticity compared to buoyancy estimates. The government should broaden the tax base, reduce tax rates and reduce tax exemption in order to improve revenue collection without resorting to higher tax rates. With lower tax rates and higher penalties on tax evasion and tax avoidance, higher government revenue can be realized to meet growing government expenditure.

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

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

    Full Text Available The federal Liberals and the NDP are right about this much: There is a more sensible way to tax the stock options that are granted as compensation by corporations than the approach the federal government takes now. But both parties are wrong about how much revenue an appropriate change in current tax policy will add to the treasury. Far from the half-billion dollars or more that both parties claim they will raise in federal tax revenue by changing the taxation of stock options, the appropriate reform will virtually raise no revenue. It could actually result in marginally lower tax revenue. As it stands, stock options are treated differently than salary and other forms of cash compensation when it comes to taxing an employee or director, in that they are subject to only half taxation, similar to capital gains. They are also treated differently than cash compensation for the corporation granting the options, in that they cannot be deducted from corporate income tax. The federal NDP and Liberals have both accepted the growing criticism, which only intensified in the aftermath of the 2008 financial crisis, that the lower tax rate is an unfair tax break for those employees who receive stock options. Both parties have proposed to change that, leaving an exemption for startup companies only, with the NDP proposing full personal taxation for all stock options except for start-up companies and the Liberals proposing it for options-based compensation exceeding $100,000. Treating stock options the same as cash compensation would indeed be more tax efficient, reducing the distortionary effect that can influence company compensation packages to give more weight to stock options and less to cash than they might otherwise. But the only way to ensure that efficiency is by treating both the personal tax side of the benefit, and the corporate tax side of the benefit, in the same way as other employee compensation. That is, applying full taxation to the recipient

  14. Net lost revenue adjustment (NLRA) mechanisms for utility DSM programs

    International Nuclear Information System (INIS)

    Baxter, L.W.

    1995-01-01

    We examine the experiences that states and utilities are having with the NLRA approach. Contrary to concerns raised by some industry analysts, our results indicate the NLRA is a feasible approach to the lost-revenue disincentive. Seven of the 10 states we studied report no substantial problems with their approach. We observe several conditions linked to effective NLRA implementation and, for those states reporting problems, conditions linked to implementation difficulties. Finally, observed changes in utility-investment behavior occur after implementation of DSM rate reforms, which include deployment of NLRA mechanisms. We find that utilities in states with lost revenue recovery invest more than twice as much in DSM as do utilities in other states. (Author)

  15. Sharing oil revenues. Current status and good practices

    International Nuclear Information System (INIS)

    Darmois, Gilles

    2013-01-01

    This document briefly presents a book in which the author analyzes and comments the evolution of the sharing of oil revenues at a time when producing countries can obtain better conditions from oil companies to exploit their resources. The author first describes the operation of the oil exploration-production industry and its three types of oil revenue. He introduces the issue of reserves with its technical, economic and political aspects. He describes the two main modalities of relationship between an oil State and an international company, discusses the organization options for an oil producing country to take the best out of its oil potential, comments the developments of contracting modalities. He proposes recommendations for States about benefits and drawbacks of the various contract options

  16. Financial profile of Hydro-Quebec : 1998-2001

    International Nuclear Information System (INIS)

    1999-01-01

    Hydro-Quebec is a publicly owned company with a single shareholder, the Quebec government. It is ranked among North America's largest distributors of green energy. This report provides financial highlights including revenue, expenditure, net income, total assets, long term debt, shareholder's equity and the financial position of the utility. Operating statistics are also provided. This includes electricity sold both in and out of Quebec, total installed capacity, peak requirements for winter, total number of customer accounts, and the number of permanent employees. Because of the January ice storm, Hydro-Quebec's major priority in 1998 was to reinforce its transmission and distribution system to meet customer expectations. From February to December 1998, about 3,000 km of line were built, rebuilt or consolidated. By 2001, the utility will have looped several of its high-voltage transmission systems. Plans are also underway to build four new high-voltage lines and an interconnection with Ontario, using advanced technologies. tabs., figs

  17. Reviews, Reputation, and Revenue: The Case of Yelp.com

    OpenAIRE

    Michael Luca

    2011-01-01

    Do online consumer reviews affect restaurant demand? I investigate this question using a novel dataset combining reviews from the website Yelp.com and restaurant data from the Washington State Department of Revenue. Because Yelp prominently displays a restaurant's rounded average rating, I can identify the causal impact of Yelp ratings on demand with a regression discontinuity framework that exploits Yelp's rounding thresholds. I present three findings about the impact of consumer reviews on ...

  18. Tax revenue and innovations in natural gas supply: New Mexico

    International Nuclear Information System (INIS)

    Ulibarri, C.A.; Marsh, T.L.

    1994-10-01

    This paper develops an econometric model of natural gas supply at the state-level using New Mexico as a case study. The supply model is estimated using annual time series observations on production levels, delivered prices, proved reserves, existing wells, and extraction costs. The authors validate the model against historical data and then use it to consider the fiscal impacts on state tax revenue from innovations in extraction technologies

  19. Operating revenue changes in a demutualized stock exchange

    Directory of Open Access Journals (Sweden)

    Mohamed Hesham Abdel-Hafez

    2015-03-01

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

  20. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

    The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does ...

  1. Seigniorage Revenue and Inflation Tax in Turkish economy

    OpenAIRE

    doğru, bülent

    2013-01-01

    The goal of this study is to test the implication of optimal seigniorage theory that in the long run higher tax rates are associated with higher inflation rates and higher nominal interest rates. For this purpose, we examine the long run relationship between nominal interest rates, inflation and tax revenue using time series dataset for Turkish Economy for the period 1980-2011. We estimate the Mankiw’s (1987) optimal seigniorage model for Turkish Economy with the cointegration and vector erro...

  2. Indirect tax reforms and revenue mobilization in Cameroon

    OpenAIRE

    Saahdong, Choifor I.

    2008-01-01

    As most developing countries strive to achieve Economic growth and development, it has been quite a challenging issue to attain a balance in their fiscal policy management. Most of these countries have faced a prolonged (persistence) budgetary deficit caused by the increasing growth in their public expenditures more than in their incomes. The most important puzzling question has been why is there a slow revenue mobilization in developing countries? It was realized in the mid 1980s by the Wor...

  3. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2017-01-01

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

  4. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

    ...This document announces a public meeting on a Notice of Proposed Rulemaking (NPRM) issued on July 15, 2011. The NPRM proposed changes regarding reporting of airline ancillary passenger revenues, computation of mishandled baggage rates, and collection of separate statistics for mishandled wheelchairs and scooters used by passengers with disabilities. During the public meeting, DOT staff will provide a summary of the proposals in the NPRM and seek input on costs and benefits associated with the implementation of the proposals.

  5. 75 FR 21150 - Proposed Collection; Comment Request for Revenue Procedure 2006-50

    Science.gov (United States)

    2010-04-22

    ... to be assured of consideration. ADDRESSES: Direct all written comments to Steve Bronson, Internal...), as enacted by the American Jobs Creation Act of 2004 and effective for whaling expenses incurred...

  6. 78 FR 43001 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

    Science.gov (United States)

    2013-07-18

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... support a taxpayer's claim for eligibility to use the safe harbor method of accounting for rotable spare... schedule for the Form 3115, Application for Change in Accounting Method. Current Actions: There are no...

  7. 78 FR 43002 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

    Science.gov (United States)

    2013-07-18

    ... establish the amounts of substantiated meal and entertainment expenses that are excepted from the 50... of automated collection techniques or other forms of information technology; and (e) estimates of...

  8. 75 FR 38871 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

    Science.gov (United States)

    2010-07-06

    ... meal and entertainment expenses that are excepted from the 50% deduction disallowance of Sec. 274(n)(1... forms of information technology; and (e) estimates of capital or start-up costs and costs of operation...

  9. International nuclear power status 2001; International kernekraftstatus 2001

    Energy Technology Data Exchange (ETDEWEB)

    Lauritzen, B.; Majborn, B.; Nonboel, E.; Oelgaard, P.L. (eds.)

    2002-04-01

    This report is the eighth in a series of annual reports on the international development of nuclear power with special emphasis on reactor safety. For 2001, the report contains: 1) General trends in the development of nuclear power; 2) Nuclear terrorism; 3) Statistical information on nuclear power production (in 2000); 4) An overview of safety-relevant incidents in 2001; 5) The development in West Europe; 6) The development in East Europe; 7) The development in the rest of the world; 8) Development of reactor types; 9) The nuclear fuel cycle; 10) International nuclear organisations. (au)

  10. 19 CFR 191.102 - Procedure.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) DRAWBACK Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol § 191.102 Procedure. (a) General. Other provisions of this part relating to direct identification drawback (see subpart B of this part) shall apply...

  11. HEALTHY study school food service revenue and expense report.

    Science.gov (United States)

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

    2012-09-01

    Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment. The HEALTHY study was a 3-year (2006 to 2009) randomized, cluster-designed trial conducted in 42 middle schools at 7 field centers. The schools selected had at least 50% of students who were eligible for free or reduced-price lunch or who belonged to a minority group. A randomly assigned half of the HEALTHY schools received a school health intervention program consisting of 4 integrated components: nutrition, physical activity, behavioral knowledge and skills, and social marketing. The nutrition component consisted of changing the meal plans to meet 5 nutrition goals. Revenue and expense data were collected from income statements, federal meal records, à la carte sale sheets, school store sale sheets, donated money/food records, and vending machines. Although more intervention schools reached the nutritional goals than control schools, revenues and expenses were not significantly different between groups. The HEALTHY study showed no adverse effect of school food policies on food service finances. © 2012, American School Health Association.

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

    Science.gov (United States)

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

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

  13. Revenue management of air cargo service in theory and practice

    Science.gov (United States)

    Budiarto, S.; Putro, H. P.; Pradono, P.; Yudoko, G.

    2018-05-01

    This study examines the air cargo service by comparing existing theories from previous research with the conditions on the ground. The object of the study is focused on the freight forwarder and the airport management. This study reviews the models and results of previous research that will be summarized and used to identify any issues related to the characteristics of air cargo operational services, as well as observing and monitoring literature with airlines, shipping companies, and airport management to explore and see the gap between prior research and implementation of its process in the air cargo service. The first phase in this study is to provide an overview of the air cargo industry. The second phase analyzes the characteristic differences between air cargo services and air passenger operating services. And the third phase is a literary bibliography study of air cargo operations, where the focus is on the studies using quantitative models from the perspective of the object of the study, which is the optimization of revenue management on air cargo services. From the results of the study, which is based on the gap between theory and practice, new research opportunities which are related to management of air cargo service revenue in the form of model development are found by adding booking timelines aspects of cargo that can affect the revenue of cargo airline companies and airports.

  14. Natural resource revenues: a test of federalism. [18 papers

    Energy Technology Data Exchange (ETDEWEB)

    Scott, A [ed.

    1976-01-01

    This volume centers on the concept of an economic rent; particularly rent yielded by mineral resources. The editor, in the Introduction, divides the 18 conference papers into three groups. The first group was concerned with the taxation of the mining and energy industries and its connection with natural resource policy. The introductory chapter attempts to indicate ways of linking the choice of tax collector with the likely effects of the alternative collector's chosen system of taxation. The linkage depends on whether the taxes are on resource ''rent'' and so are ''neutral,'' or on whether they are on costs or prices and so likely to distort or affect private output and timing decisions. A second group of revenue-oriented papers started at an earlier stage: instead of assuming that certain methods of raising revenue tended to be neutral, they showed their recognition that the general literature says little or nothing that is authoritative on this subject. This recognition impelled them to make careful case studies of the effect of certain taxes and agnostic conclusions about their general tendency (that is, their tendency to distort the plans and production programs that would exist without taxation). While maintaining an interest in the neutrality distortion problem, a third group reserved their force for the problem of entitlement to resource revenues. Mr. Scott senses that the authors split their verdicts: pointing to their support for a particular compromise policy. (MCW)

  15. 77 FR 41371 - Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and...

    Science.gov (United States)

    2012-07-13

    ... policy questions related to foreign airline operators' revenues and expenses in the United States. There... DEPARTMENT OF COMMERCE Bureau of Economic Analysis Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and Expenses in the United States ACTION: Notice. SUMMARY...

  16. The Relationship Between Federal Government Revenue and Spending: Empirical Evidence from Asean-5 Countries

    OpenAIRE

    Karim, Zulkefly Abdul; Asri, Norain Mod; Abdullah, Azrina Al-Hadi; Antoni, Antoni; Mohd.Yusoff, Zetty Zahureen

    2009-01-01

    The main objectives of this paper is to examine the long run relationship between total expenditure, revenue (tax and nontax) and economic growth in ASEAN-5 countries namely by Malaysia, Indonesia, Thailand, Singapore and Philippines. According to the prior studies, there are several hypotheses to explain the relationship between revenue and spend-ing such as (1) spend-revenue hypotheses, (2) revenue-spend hypotheses and (3)bi-directional causality hypotheses. To test the validity of these hy...

  17. Revenue cap regulation in a deregulated electricity market : effects on a grid company

    OpenAIRE

    Bjørndal, Mette; Jörnsten, Kurt

    2002-01-01

    In 1997 an incentive-based regulation was introduced for Norwegian transmission and distribution companies. Under the following revenue regulation regime, the permissible revenue of a grid company is adjusted annually, and during the first regulation period, the new revenue cap was determined on the basis of last year’s revenue cap, adjusting for inflation, productivity improvement, and load growth. The idea behind the load growth compensation factor was that the grid companies should be comp...

  18. The Relationship Between Federal Government Revenue and Spending: Empirical Evidence From Asean-5 Countries

    OpenAIRE

    Mohd.Yusoff, Zetty Zahureen; Antoni, Antoni; Abdullah, Azrina Al-Hadi; Asri, Norain Mod; Karim, Zulkefly Abdul

    2006-01-01

    The main objectives of this paper is to examine the long run relationship between total expenditure, revenue (tax and nontax) and economic growth in ASEAN-5 countries namely by Malaysia, Indonesia, Thailand, Singapore and Philippines. According to the prior studies, there are several hypotheses to explain the relationship between revenue and spend-ing such as (1) spend-revenue hypotheses, (2) revenue-spend hypotheses and (3)bi-directional causality hypotheses. To test the validity of these hy...

  19. On the origins and evolution of the Revenue Rule: the quest for certainty

    OpenAIRE

    O'HANLON, NIALL

    2017-01-01

    APPROVED The thesis advanced in this work is that the Revenue Rule, which stipulates that whilst forum courts may recognise a foreign tax law, they will not enforce it, does not meet the criteria of certainty. Uncertainties arise in relation to the origins, taxonomy and extent of the Rule, to what constitutes a revenue law, to the distinction between revenue and penal laws, to the supposed distinction between recognition and indirect enforcement of foreign revenue law and to what constitut...

  20. Annual report and balance 2001; Memoria y balance 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    A summary of the research, development, services and production activities of the National Atomic Energy Commission (CNEA) of Argentina is given as well as details of management resources together with the evolution of the budget. The activities of the CNEA related companies during 2001 are also outlined. A special mention is made of the activities of the three CNEA educational and training institutes.

  1. Natalidad y fecundidad, Colombia, 2001

    OpenAIRE

    León A, Alba Luz; Ocampo A, Leidy Johanna; Spath P, Doris Estella; Agudelo G, Héctor Byron; Grisales R, Hugo

    2006-01-01

    Se presenta la natalidad, la fecundidad y los nacimientos vivos en Colombia en el año 2001 con base en la totalidad de los registros de nacidos vivos del Departamento Administrativo Nacional de Estadísticas (dane) (724.236). La población de Colombia, calculada a mitad de período, se dividió en ocho categorías de municipios de acuerdo con el tamaño poblacional, según la Ley 617/2001. No se presentaron diferencias importantes entre las variables afines a las características del recién nacido po...

  2. International nuclear power status 2001

    International Nuclear Information System (INIS)

    Lauritzen, B.; Majborn, B.; Nonboel, E.; Oelgaard, P.L.

    2002-04-01

    This report is the eighth in a series of annual reports on the international development of nuclear power with special emphasis on reactor safety. For 2001, the report contains: 1) General trends in the development of nuclear power; 2) Nuclear terrorism; 3) Statistical information on nuclear power production (in 2000); 4) An overview of safety-relevant incidents in 2001; 5) The development in West Europe; 6) The development in East Europe; 7) The development in the rest of the world; 8) Development of reactor types; 9) The nuclear fuel cycle; 10) International nuclear organisations. (au)

  3. Financing the Public Schools in the Great Lake States: Declining Revenues in the 1980s?

    Science.gov (United States)

    Geske, Terry G.

    1984-01-01

    Analyzes data on the economic prospects of Illinois, Indiana, Michigan, Ohio, and Wisconsin--including demographic and economic trends, trends in taxation systems, school revenue and expenditure trends, and future revenue prospects--and offers prognoses for individual states. Generally, short-range revenue prospects are bleak, and long-range…

  4. 76 FR 71276 - Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions

    Science.gov (United States)

    2011-11-17

    ...-0008] RIN 0563-AC35 Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions AGENCY... Corporation (FCIC) proposes to amend the Common Crop Insurance Regulations, Pecan Revenue Crop Insurance... Regulations (7 CFR part 457) by revising Sec. 457.167 Pecan Revenue Crop Insurance Provisions, to be effective...

  5. "Revenue Management" Effects Related to Financial Flows Generated by Climate Policy

    OpenAIRE

    Strand, Jon

    2009-01-01

    This paper discusses possible macroeconomic implications for low-income countries of increased revenue inflows that may follow from implementing certain global greenhouse gas mitigation policies. Such revenue sources include revenue from emissions offset mechanisms, direct investments, and financial transfers that form parts of possible future mitigation treaties. In the short run such rev...

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

    Science.gov (United States)

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2017-05-01

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

  8. 47 CFR 54.413 - Reimbursement for revenue forgone in offering a Link Up program.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Reimbursement for revenue forgone in offering a... § 54.413 Reimbursement for revenue forgone in offering a Link Up program. (a) Eligible telecommunications carriers may receive universal service support reimbursement for the revenue they forgo in...

  9. 30 CFR 285.540 - How will MMS equitably distribute revenues to States?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS equitably distribute revenues to... Financial Assurance Requirements Revenue Sharing with States § 285.540 How will MMS equitably distribute revenues to States? (a) The MMS will distribute among the eligible coastal States 27 percent of the...

  10. Shoulder Dislocation in the course of Revenue Collection: A Need to ...

    African Journals Online (AJOL)

    Alasia Datonye

    Revenue collection. Correspondence: R.C. Echem and extension by a fall onto an outstretched arm or by direct force applied to the posterior aspect of the humeral ... utilization of tax consultant and revenue agents. This paper aims to report a case of shoulder dislocation that occurred in the course of revenue collection and.

  11. MANAGEMENT BOARD MEETING OF 30 AUGUST 2001

    CERN Document Server

    2001-01-01

    Progress on LEP Dismantling J. Poole, Leader of the LEP Dismantling Project, presented a status report on the dismantling and removal of equipment from the LEP underground areas in preparation for the LHC, outlining details of the work completed to date, the identification and traceability procedures implemented in accordance with INB regulations, storage arrangements for the equipment, the sale of scrap for recycling and the general accident-prevention measures taken. Pointing out that the dismantling operation had got fully underway in January 2001 following completion of the necessary safety preparations at the end of 2000, he explained that, eight months into the exercise, more than 75% of the machine had now been removed from the eight arcs of the tunnel and that the straight sections and RF zones had already been emptied. Five zones had been handed over to the LHC civil engineers, with the remaining two, point 7 and the beam dump area at point 6, to follow suit in October 2001. A smoothing of the schedu...

  12. Douglas Morrison 1930-2001

    CERN Multimedia

    2001-01-01

    It is with great sadness that we have learnt of the death of our colleague and friend Douglas Morrison on Sunday 25 February 2001. In accordance with the wishes of the family, the funeral will be strictly private. A memorial gathering is planned to be held at CERN at a later date. A full tribute will appear in the next issue.

  13. School Public Relations Journal, 2001.

    Science.gov (United States)

    Holliday, Albert E., Ed.

    2001-01-01

    This document consists of the four 2001 issues of a journal (formerly "Journal of Educational Relations") published to promote student achievement through positive school-home-community relationships. Articles in the first issue include: "Crossing Basic/Higher Education Boundaries through a School-University Partnership" and "How a Group of Middle…

  14. Annual report and balance 2001

    International Nuclear Information System (INIS)

    2002-01-01

    A summary of the research, development, services and production activities of the National Atomic Energy Commission (CNEA) of Argentina is given as well as details of management resources together with the evolution of the budget. The activities of the CNEA related companies during 2001 are also outlined. A special mention is made of the activities of the three CNEA educational and training institutes

  15. Comet C/2001 J1

    Czech Academy of Sciences Publication Activity Database

    Pravec, Petr; Helin, E.; Lawrence, K.; Kotková, Lenka; Tichá, J.; Tichý, M.

    č. 7623 (2001), s. 1 ISSN 0081-0304 R&D Projects: GA ČR GA205/99/0255 Institutional research plan: CEZ:AV0Z1003909 Keywords : comet s * astrometry Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics

  16. Jaarverslag 2001: Erasmus Universiteit Rotterdam

    NARCIS (Netherlands)

    2002-01-01

    textabstractDe Erasmus Universiteit Rotterdam heeft in 2001 resultaten geboekt waar zij voor staat, zowel op het gebied van wetenschappelijk onderwijs, wetenschappelijk onderzoek als in de sfeer van maatschappelijke dienstverlening. Met genoegen presenteren we u daarom dit verslag. Daarin laten we

  17. Palo Verde College Facts, 2001.

    Science.gov (United States)

    Palo Verde Coll., Blythe, CA.

    This is a 2001 report on Palo Verde College (PVC) (California) student demographics, enrollment status, citizenship, educational goals, and academic persistence. Student data were collected and analyzed to meet accrediting standards, improve institutional effectiveness, and fulfill the local district's mission. The report discusses enrollment…

  18. Nuclear safety in France in 2001

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    This article presents the milestones of 2001 concerning nuclear safety in France: 1) the new organization of nuclear safety in France, IPSN (institute of protection and nuclear safety) and OPRI (office for protection against ionizing radiation) have merged into an independent organization: IRSN (institute of radiation protection and nuclear safety); 2) a draft bill has been proposed by the government to impose to nuclear operators new obligations concerning the transfer of information to the public; 3) nuclear safety authorities have drafted a new procedure in order to cope with the demand concerning modification of nuclear fuel management particularly the increase of the burn-up; 4) new evolutions concerning the management of a major nuclear crisis as a consequence of the terrorist attack on New-york and the accident at the AZF plant in Toulouse; 5) a point is made concerning the work of the WENRA association about the harmonization of the nuclear safety policies of its different members. (A.C.)

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

    International Nuclear Information System (INIS)

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Wes H Cooper

    2017-02-01

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

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

    DEFF Research Database (Denmark)

    Schultz, Christian

    1997-01-01

    Empirical investigations suggests that the real wage is surprisingly flat over the business cycle. This paper analyses a repeated game between a union and a firm which can contribute to explaining the flat wage. The parties cannot enter binding contracts, and revenue is fluctuating. The paper...... focuses on the best subgame-perfect equilibrium among those sharing the expected surplus in given fixed shares - e.g. equal shares. It is shown that (for moderate discount factors) this equilibrium has a more counter-cyclical wage, than what would be the case if the parties shared the surplus in each...

  2. How automation helps steer the revenue cycle process.

    Science.gov (United States)

    Colpas, Phil

    2013-06-01

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

  3. Guidelines for Implementing Revenue Management in the Restaurant Industry

    OpenAIRE

    Ammunet, Mika

    2016-01-01

    The aim of this thesis is to draw an outline of how to implement revenue management in the restaurant industry. The practice well-known in the hotel and airline industry is proven to be suitable for the food and beverage businesses. First of all, the key strategic levers, price and duration, are presented and defined. Based on the basic principle that the demand for a product varies according to its price, the application of modern pricing and dynamic pricing is introduced in this thesis....

  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. The economic efficiency impacts of alternatives for revenue reconciliation

    International Nuclear Information System (INIS)

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

    1997-01-01

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

  6. Hotel revenue management – a critical literature review

    OpenAIRE

    Ivanov, Stanislav; Zhechev, Vladimir

    2012-01-01

    The paper presents a literature review of the main concepts of hotel revenue management (RM) and current state-of-the-art of its theoretical research. The article emphasises on the different directions of hotel RM research and is structured around the elements of the hotel RM system and the stages of RM process. The elements of the hotel RM system discussed in the paper include hotel RM centres (room division, F&B, function rooms, spa & fitness facilities, golf courses, casino and gambling fa...

  7. 2001 activity report; Rapport d'activite 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    Managing radioactive waste for a better control in the future. The Quadrennial State/Andra contract, the double ISO 9001 (quality) and ISO 140001 (environment) certification and three diversified missions: industry, research and information. Those are the highlights of the activity report where the reader will be able to learn more about the Agency's major achievements in 2001. An appendix contains the management report of the Agency.

  8. Activity report 2001; Rapport annuel d'activite 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    The DED, Department of the Wastes Studies, part of the Direction of the Nuclear Energy of the CEA, regroups knowledge in the domain of the chemistry, the biochemistry, the process measures and simulation engineering applied to the radioactive wastes management. This annual report presents for the year 2001 the missions, the organization, the scientific collaborations, the research programs and the publications of the Department. (A.L.B.)

  9. LULI 2001 activity report; LULI rapport annuel 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    This document gathers the main results obtained by scientists from the LULI (laboratory for the use of intense lasers) unit in 2001. It is made up of 39 short articles and is organized into 6 topics: 1) laser-matter interaction, 2) hydrodynamics, shocks, equations of state, 3) atom physics, X-ray lasers, 4) material treatment, 5) progress in optics for power lasers, and 6) instrumentation.

  10. 2001 GUIDELINES FOR ADVANCEMENT AND EXCEPTIONAL PERFORMANCE AWARDS

    CERN Multimedia

    Human Resources Division

    2001-01-01

    1. General Following the recent Council decision that 1 September 2001 will be the date of entry into force of the new Career Structure conditions, the 2001 annual advancement exercise will be conducted on the same basis as in previous years. The practical details of the implementation of the new Career Structure conditions from 1 September 2001 and for future annual advancement exercises are presently subject to concertation between the Management and the Staff Association and will be communicated to the staff in due course. In the meantime, therefore, this year's exercise will take place within the present Staff Rules and Regulations, and following the procedures of the present Administrative Circular No. 26 (rev. 2). The effective date of decisions will be 1 July 2001. The Guidelines will be as described last year in CERN Bulletin 10/2000, of which the main aspects are summarised below. 2. Advancement guidelines The budget allocation for advancement in 2001 as a percentage of the basic salary cost is the s...

  11. Saving Alberta's resource revenues: Role of intergenerational and liquidity funds

    International Nuclear Information System (INIS)

    Bremer, Ton S. van den; Ploeg, Frederick van der

    2016-01-01

    We use a welfare-based intertemporal stochastic optimization model and historical data to estimate the size of the optimal intergenerational and liquidity funds and the corresponding resource dividend available to the government of the Canadian province Alberta. To first-order of approximation, this dividend should be a constant fraction of total above- and below-ground wealth, complemented by additional precautionary savings at initial times to build up a small liquidity fund to cope with oil price volatility. The ongoing dividend equals approximately 30 per cent of government revenue and requires building assets of approximately 40 per cent of GDP in 2030, 100 per cent of GDP in 2050 and 165 per cent in 2100. Finally, the effect of the recent plunge in oil prices on our estimates is examined. Our recommendations are in stark contrast with historical and current government policy. - Highlights: • Volatile natural resource income requires an intergenerational and liquidity fund. • We use intertemporal stochastic optimization and historical data for Alberta. • The ongoing dividend is 30 per cent of government revenue. • This requires assets of 100 per cent of GDP in 2050 and initial precautionary saving. • The effect of the 2014 plunge in oil prices on our estimates of the funds is examined.

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

    Directory of Open Access Journals (Sweden)

    V. S. Aćimović-Raspopović

    2011-06-01

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

  13. Natural resources and government revenue : recent trends in Saskatchewan

    International Nuclear Information System (INIS)

    Warnock, J.W.

    2005-01-01

    This document discusses recent trends in Saskatchewan regarding natural resources and government revenue. It discusses the history of politics in terms of government expenditure and investment in natural resources; the polarization between urban and rural areas; natural resources and capital accumulation and economic rent and royalties from resource extraction. The document also discusses several industries in Saskatchewan including petroleum, natural gas discovery and extraction. Uranium and coal mining activities were also documented along with other minerals such as gold, diamonds, and sodium sulphate. The article focused on the share of economic rent going to the general public compared to the amount going to private corporations. The author argued that with rising prices for natural resources, the provincial government has been transferring billions of dollars of resources rent to private investors by reducing royalties, fees and taxes. This has resulted in less revenue for the provincial government to spend on programs such as health, education and public services. The author suggested that concerted efforts must be put forward to put the issue of the public role in resource development back on the government agenda. 99 refs., 7 tabs

  14. Investing EU ETS auction revenues into energy savings

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-05-15

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

  15. NERSC 2001 Annual Report; ANNUAL

    International Nuclear Information System (INIS)

    Hules, John

    2001-01-01

    The National Energy Research Scientific Computing Center (NERSC) is the primary computational resource for scientific research funded by the DOE Office of Science. The Annual Report for FY2001 includes a summary of recent computational science conducted on NERSC systems (with abstracts of significant and representative projects); information about NERSC's current systems and services; descriptions of Berkeley Lab's current research and development projects in applied mathematics, computer science, and computational science; and a brief summary of NERSC's Strategic Plan for 2002-2005

  16. Annual Report 2000-2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    The annual report for the year 2000-2001 has been compiled, which offers concise description of tasks achieved and status of on going efforts pertaining to PAEC (Pakistan Atomic Commission) programme. The tasks description are as: highlights of various projects, nuclear power plants, physical sciences and engineering, biosciences, nuclear minerals, human resource development, projects, international relations. At the end of this report financial position of PAEC and list of publication is also available. (A.B.)

  17. Annual Report 2000-2001

    International Nuclear Information System (INIS)

    2002-01-01

    The annual report for the year 2000-2001 has been compiled, which offers concise description of tasks achieved and status of on going efforts pertaining to PAEC (Pakistan Atomic Commission) programme. The tasks description are as: highlights of various projects, nuclear power plants, physical sciences and engineering, biosciences, nuclear minerals, human resource development, projects, international relations. At the end of this report financial position of PAEC and list of publication is also available. (A.B.)

  18. Iowa's forest resources in 2001

    Science.gov (United States)

    Earl C. Leatherberry; Steve Pennington; Gary J. Brand

    2003-01-01

    Results of the 2001 annual inventory of Iowa show an estimated 2.6 million acres of forest land in the State. The estimate of total all live tree volume on forest land is 3.6 billion cubic feet. Nearly 2.5 million acres of forest land in Iowa are classified as timberland. The estimate of growing-stock volume on timberland is 2.7 billion cubic feet. All live aboveground...

  19. Year 2001 Tropical Cyclones of the World

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Year 2001 Tropical Cyclones of the World poster. During calendar year 2001, fifty tropical cyclones with sustained surface winds of at least 64 knots were observed...

  20. Steam Digest 2001: Office of Industrial Technologies

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2002-01-01

    Steam Digest 2001 chronicles Best Practices Program's contributions to the industrial trade press for 2001, and presents articles that cover technical, financial and managerial aspects of steam optimization.

  1. Intellektika 2001 - Tartu "Teeviit" / Raivo Juurak

    Index Scriptorium Estoniae

    Juurak, Raivo

    2001-01-01

    16.-17. veebr. 2001 toimus Tartus haridus- ja teadusmess "Intellektika 2001", kus osales 291 hariduse ja teadusega seotud organisatsiooni. Kuna osalejate seas oli rohkesti õppeasutusi, nimetati messi ka Tartu "Teeviidaks"

  2. VT National Land Cover Dataset - 2001

    Data.gov (United States)

    Vermont Center for Geographic Information — (Link to Metadata) The NLCD2001 layer available from VCGI is a subset of the the National Land Cover Database 2001 land cover layer for mapping zone 65 was produced...

  3. Increasing revenues for protected areas. A wealth of financing options

    International Nuclear Information System (INIS)

    Verweij, P.

    2004-12-01

    This paper aims at giving an overview of traditional and new financing mechanisms in support of protected areas. The web of life is breaking down: our world is facing biodiversity loss at unprecedented rates. Human impacts are causing the acceleration of species loss, at rates of several hundreds up to 1000 times the natural rate of species extinction, depending on the type of organisms. Habitat degradation and loss, introduction of invasive species, pollution, and overexploitation of resources are factors that determine the process of mass extinction. Protected areas obviously play a critical role in biodiversity conservation. Article 8 of the Convention on Biological Diversity (CBD) obliges Parties to establish a system of protected areas to-conserve biodiversity, to develop guidelines for protected areas management and to promote appropriate development adjacent to protected areas. Besides agreeing on this global mandate for protected areas, through Article 8m of the CBD Parties committed themselves to cooperate in providing financial support for protected area systems: 'Each contracting party (...) shall cooperate in providing financial and other support for in-situ conservation (...) particularly to developing countries'. Current revenues for maintaining existing protected areas and the creation of new ones are insufficient. Annually, approximately USD 7 billion is spent on the creation and maintenance of protected areas around the world (Balmford, 2003). The amount required to adequately protect biodiversity is estimated to be about five times higher. The flow of revenues from traditional and new financing mechanisms should clearly be increased to mitigate the financing deficit for protected areas. As part of the solution, innovative financing mechanisms are being developed aimed at increasing the global revenues for protected areas, thus capturing the multiple values of ecosystem goods and services provided by protected areas to mankind. This scoping paper

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

    Directory of Open Access Journals (Sweden)

    Luis Mª Abadie

    2016-10-01

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

  5. Running-gear Tech 2001; Fahrwerk-Tech 2001. Tagung

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    Dynamic driving characteristics, active safety and high comfort are conflicting goals which can be combined by active vehicle management systems. The conference discussed modern tools and methods in the fields of design, simulation and experiment. [German] Im Zielkonflikt zwischen Fahrdynamik, aktiver Sicherheit und Komfort bieten Fahrzeugregelsysteme enorme Moeglichkeiten. Systeme fuer Bremsen, Stabilisierung, Daempfung, Aufbaukontrolle und Fahrerassistenz werden in der Zukunft zu einem Fahrwerksmanagement verschmelzen. Diese Fahrzeugintelligenz erfordert moderne Tools und Methoden im Bereich Konzeption, Simulation und Versuch. Die Tagung Fahrwerk-Tech 2001 wird das Fahrwerk in dieser Gesamtheit betrachten und Experten aus den verschiedenen Bereichen zusammen bringen. (orig.)

  6. 32 CFR 2001.15 - Classification guides.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Classification guides. 2001.15 Section 2001.15..., NATIONAL ARCHIVES AND RECORDS ADMINISTRATION CLASSIFIED NATIONAL SECURITY INFORMATION Classification § 2001.15 Classification guides. (a) Preparation of classification guides. Originators of classification...

  7. 15 CFR 2001.2 - Organization.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Organization. 2001.2 Section 2001.2 Commerce and Foreign Trade Regulations Relating to Foreign Trade Agreements OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE CREATION, ORGANIZATION, AND FUNCTIONS § 2001.2 Organization. (a) The Office is...

  8. Mathematical Fuzzy Logic - State of Art 2001

    Czech Academy of Sciences Publication Activity Database

    Hájek, Petr

    2003-01-01

    Roč. 24, - (2003), s. 71-89 ISSN 0103-9059. [WOLLIC'2001. Brasília, 31.07.2001-03.08.2001] R&D Projects: GA MŠk LN00A056 Keywords : fuzzy logic * many valued logic * basic fuzzy logic BL Subject RIV: BA - General Mathematics http://www.mat.unb.br/~matcont/24_4.pdf

  9. 48 CFR 2001.301 - Policy.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Policy. 2001.301 Section 2001.301 Federal Acquisition Regulations System NUCLEAR REGULATORY COMMISSION GENERAL NUCLEAR REGULATORY COMMISSION ACQUISITION REGULATION SYSTEM Agency Acquisition Regulations 2001.301 Policy. Policy...

  10. 32 CFR 2001.21 - Original classification.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Original classification. 2001.21 Section 2001.21... Markings § 2001.21 Original classification. (a) Primary markings. At the time of original classification... authority. The name and position, or personal identifier, of the original classification authority shall...

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

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

  13. Prompt payment depends on revenue-cycle diligence.

    Science.gov (United States)

    Barber, Robert L

    2002-12-01

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

  14. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

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

  15. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

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

  16. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Sarvar Gurbanov

    2017-06-01

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

  18. 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.

  19. Fiscal Revenues in the European Union. A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Gheorghe Hurduzeu

    2014-12-01

    Full Text Available The objective of this paper is to analyze fiscal revenues registered by the European Union member states in order to determine groups with similar fiscal structures, their composition and to identify the similarities that characterize European countries in this respect. The research conducted in this paper is relevant especially for countries as Romania, which is in the process of adopting the European single currency, as is allows us to determine which countries are similar in terms of fiscal structure so that the comparison is carried out mainly with those countries. The analysis of European fiscal structures allows a better identification of tax preferences within the European Union and highlights the types of taxation that would allow leeway in implementing long term fiscal strategies, which could lead to improvements in macroeconomic dynamics registered by each member state and also at Union level.

  20. Digital vs conventional radiography: cost and revenue analysis

    International Nuclear Information System (INIS)

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

    1999-01-01

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

  1. Do parties matter for local revenue policies? A comparison of Denmark and Norway

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Monkerud, Lars Christian; Sørensen, Rune

    2006-01-01

    This paper investigates the impact of party ideology on revenue politics. Theoretically, claims can be made that party ideology should matter for revenue policies. First, leftist governments are more favorable towards government intervention and a large public sector. To accomplish this, leftist...... governments need more revenue than bourgeois governments. Second, revenue policy is a redistributive policy area well suited for ideological positioning. However, the claim that party ideology does not matter can also be made since raising revenue is unpopular, and politicians may shy away from new...... initiatives. Empirically, the question is unsettled. The paper investigates the problem by looking at three revenue policy areas (income and property taxation and user charges) in two countries (Denmark and Norway). It uses data from the municipal level and thus has several hundreds of units to compare...

  2. Do parties matter for local revenue policies? A comparison of Denmark and Norway

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Monkerud, Lars Christian; Sørensen, Rune

    2006-01-01

    initiatives. Empirically, the question is unsettled. The paper investigates the problem by looking at three revenue policy areas (income and property taxation and user charges) in two countries (Denmark and Norway). It uses data from the municipal level and thus has several hundreds of units to compare......This paper investigates the impact of party ideology on revenue politics. Theoretically, claims can be made that party ideology should matter for revenue policies. First, leftist governments are more favorable towards government intervention and a large public sector. To accomplish this, leftist...... governments need more revenue than bourgeois governments. Second, revenue policy is a redistributive policy area well suited for ideological positioning. However, the claim that party ideology does not matter can also be made since raising revenue is unpopular, and politicians may shy away from new...

  3. Sun-Earth Day, 2001

    Science.gov (United States)

    Adams, Mitzi L.; Mortfield, P.; Hathaway, D. H.; Whitaker, Ann F. (Technical Monitor)

    2001-01-01

    To promote awareness of the Sun-Earth connection, NASA's Marshall Space Flight Center, in collaboration with the Stanford SOLAR Center, sponsored a one-day Sun-Earth Day event on April 27, 2001. Although "celebrated" on only one day, teachers and students from across the nation, prepared for over a month in advance. Workshops were held in March to train teachers. Students performed experiments, results of which were shared through video clips and an internet web cast. Our poster includes highlights from student experiments (grades 2 - 12), lessons learned from the teacher workshops and the event itself, and plans for Sun-Earth Day 2002.

  4. Israel Seminar 2001-2002

    CERN Document Server

    Schechtman, Gideon

    2003-01-01

    The proceedings of the Israeli GAFA seminar on Geometric Aspect of Functional Analysis during the years 2001-2002 follow the long tradition of the previous volumes. They continue to reflect the general trends of the Theory. Several papers deal with the slicing problem and its relatives. Some deal with the concentration phenomenon and related topics. In many of the papers there is a deep interplay between Probability and Convexity. The volume contains also a profound study on approximating convex sets by randomly chosen polytopes and its relation to floating bodies, an important subject in Classical Convexity Theory. All the papers of this collection are original research papers.

  5. Environmental taxes 1991 - 2000 (2001)

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The statistics presents statements of environmental taxes for the period 1991-2000 (and budget figure for 2001). Environmental taxes is a collective concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 60,6 billions DDK in 2000 - a little more than a doubling. The environmental taxes' part of the total taxes has increased from 7,5% in 1991 to 9,7% in 2000. In 2000 the energy taxes are 55%, the transportation taxes 38% and the pollution and resource taxes 7% of the environmental taxes. (EHS)

  6. Forecasting the Revenues of Local Public Health Departments in the Shadows of the "Great Recession".

    Science.gov (United States)

    Reschovsky, Andrew; Zahner, Susan J

    2016-01-01

    The ability of local health departments (LHD) to provide core public health services depends on a reliable stream of revenue from federal, state, and local governments. This study investigates the impact of the "Great Recession" on major sources of LHD revenues and develops a fiscal forecasting model to predict revenues to LHDs in one state over the period 2012 to 2014. Economic forecasting offers a new financial planning tool for LHD administrators and local government policy makers. This study represents a novel research application for these econometric methods. Detailed data on revenues by source for each LHD in Wisconsin were taken from annual surveys conducted by the Wisconsin Department of Health Services over an 8-year period (2002-2009). A forecasting strategy appropriate for each revenue source was developed resulting in "base case" estimates. An analysis of the sensitivity of these revenue forecasts to a set of alternative fiscal policies by the federal, state, and local governments was carried out. The model forecasts total LHD revenues in 2012 of $170.5 million (in 2010 dollars). By 2014, inflation-adjusted revenues will decline by $8 million, a reduction of 4.7%. Because of population growth, per capita real revenues of LHDs are forecast to decline by 6.6% between 2012 and 2014. There is a great deal of uncertainty about the future of federal funding in support of local public health. A doubling of the reductions in federal grants scheduled under current law would result in an additional $4.4 million decline in LHD revenues in 2014. The impact of the Great Recession continues to haunt LHDs. Multiyear revenue forecasting offers a new financial tool to help LHDs better plan for an environment of declining resources. New revenue sources are needed if sharp drops in public health service delivery are to be avoided.

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

    OpenAIRE

    Wang, Xuan Lorna

    2013-01-01

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

  8. A Study of Revenue Cost Dynamics in Large Data Centers: A Factorial Design Approach

    OpenAIRE

    Sampatrao, Gambhire Swati; Dey, Sudeepa Roy; Goswami, Bidisha; S, Sai Prasanna M.; Saha, Snehanshu

    2016-01-01

    Revenue optimization of large data centers is an open and challenging problem. The intricacy of the problem is due to the presence of too many parameters posing as costs or investment. This paper proposes a model to optimize the revenue in cloud data center and analyzes the model, revenue and different investment or cost commitments of organizations investing in data centers. The model uses the Cobb-Douglas production function to quantify the boundaries and the most significant factors to gen...

  9. Norway's petroleum revenues. What is done, what to be done, and how to do it

    International Nuclear Information System (INIS)

    Skaanland, H.

    1996-01-01

    This paper discusses the petroleum revenues in Norway. Themes dealt with are components of the petroleum revenues, concentration on the State''s revenues, relevance of risk elements for the recovery rate, influence of recovery rate on the rate of application of funds, rate of application of funds - the greatest socio-economic risk by recovery, risk elements by investment, administration, strategic management, and connection to the National Insurance. 3 figs

  10. Využitie revenue managementu v oblasti Food and Beverage

    OpenAIRE

    Džambová, Adela

    2013-01-01

    The aim of this thesis is to introduce theoretical basis and practical review of actual revenue management usage in hospitality, espacially in the Food&Beverage Department. First chapter brings out the concept of revenue management from the view of its origin, development and integration into other industries. The second and third chapter describes different tools and approaches between the Rooms and Food&Beverage Department. The purpose of the last chapter is to compare revenue management us...

  11. Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran

    OpenAIRE

    Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari

    2014-01-01

    As the government’s source of revenue, taxes play a major role in the construction and economic development of a country. Accurate knowledge of factors affecting tax revenues provides the policymakers with a clear horizon for economic planning. This study mainly aimed to examine the effect of economic variables on total tax revenues between 1974 and 2011. Accordingly, the Auto regression Distributed Lag (ARDL) Model was used. Results indicated that exchange rate with 0.71398, import with 0.53...

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

    OpenAIRE

    Prajunianto, Prajunianto; Titus, Amol

    2013-01-01

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

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

    OpenAIRE

    Putra, Eureka

    2014-01-01

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

  14. Online revenue models in the media sector: an exploratory study on their success factors and adoption

    OpenAIRE

    Stienstra, Martin R.; Ruel, Hubertus Johannes Maria; Boerrigter, Thomas

    2010-01-01

    Especially for companies in the media sector such as publishers, the Internet has created new strategic and commercial opportunities. However, many companies in the media sector are struggling with how to adapt their business and revenue model for doing profitable business online. This exploratory study goes into the success factors and the level of adoption of online revenue models by media sector companies. We use Chaffey (2002) in determining online revenue models in which we included Oste...

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

    Institute of Scientific and Technical Information of China (English)

    LIU Bing; TANG Shou-lian

    2006-01-01

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

  16. Global distribution of revenue loss from tax avoidance: Re-estimation and country results

    OpenAIRE

    Cobham, Alex; Janský, Petr

    2017-01-01

    International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD-WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country...

  17. 76 FR 70225 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2011-11-10

    ... discussed include, but not limited to: Remote Work, Commercial Awareness, Schedule UTP, Distance Learning... people, IRSAC members and Internal Revenue Service officials inclusive. Due to limited seating, please...

  18. The effects of average revenue regulation on electricity transmission investment and pricing

    International Nuclear Information System (INIS)

    Matsukawa, Isamu

    2008-01-01

    This paper investigates the long-run effects of average revenue regulation on an electricity transmission monopolist who applies a two-part tariff comprising a variable congestion price and a non-negative fixed access fee. A binding constraint on the monopolist's expected average revenue lowers the access fee, promotes transmission investment, and improves consumer surplus. In a case of any linear or log-linear electricity demand function with a positive probability that no congestion occurs, average revenue regulation is allocatively more efficient than a Coasian two-part tariff if the level of capacity under average revenue regulation is higher than that under a Coasian two-part tariff. (author)

  19. Income Tax Revenue as an Indicator of Regional Development in Pakistan

    OpenAIRE

    Ijaz Hussain; Sumbal Rana

    2009-01-01

    The objective of this paper is to highlight the use of income tax revenue as an indicator of regional development in Pakistan. Initially, we identify a dramatic shift in income tax revenue trends at the provincial level for the period 1992/93 to 2005/06. We develop a simple model of income tax revenue and estimate the relationship between growth of income tax revenue and gross regional product (GRP). Based on the estimated relationship, Punjab appears to have been the fastest growing province...

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

    DEFF Research Database (Denmark)

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

    2009-01-01

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

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

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Ying-jing Gu

    2017-01-01

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

  3. Quantization Procedures

    International Nuclear Information System (INIS)

    Cabrera, J. A.; Martin, R.

    1976-01-01

    We present in this work a review of the conventional quantization procedure, the proposed by I.E. Segal and a new quantization procedure similar to this one for use in non linear problems. We apply this quantization procedures to different potentials and we obtain the appropriate equations of motion. It is shown that for the linear case the three procedures exposed are equivalent but for the non linear cases we obtain different equations of motion and different energy spectra. (Author) 16 refs

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

    Science.gov (United States)

    McMillen, Robert; Shackelford, Signe

    2012-10-01

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

  5. El Sistema Bethesda 2001 The 2001 Bethesda System

    Directory of Open Access Journals (Sweden)

    Christine Bergeron

    2003-01-01

    Full Text Available The Bethesda system is a system of terminology for reporting the results of cervical cytology. It was developed in 1988, and is now widely used in the United States. This system was updated in April 2001. The most important modifications are the following: a elimination of the category "satisfactory but limited by", b the reintegration of benign modifications in the normal category, c "atypical squamous cells of undetermined significance" is now named "atypical squamous cells" and subdivided into "atypical squamous cells of undetermined significance" and "cannot exclude high grade squamous intraepithelial lesion"; and d endocervical adenocarcinoma in situ which is now a separate entity. Low grade squamous intraepithelial lesions and high grade squamous intraepithelial cells remain unchanged. Recommendations have been proposed concerning automated review and ancillary testing.El Sistema Bethesda es un sistema de terminología para informar los resultados de citología cervical. Se inició en 1988 y en la actualidad se usa en todos los Estados Unidos de América. Este sistema se actualizó en abril de 2001. Las modificaciones más importantes son las siguientes: a eliminación de la categoría "satisfactorio pero limitado por", b se reintegraron las modificaciones benignas en la categoría normal, c la categoría "células escamosas atípicas de significado indeterminado" ahora se denomina "células escamosas atípicas", y se subdivide en "células escamosas atípicas de significado indeterminado" y "no se puede excluir una lesión escamosa de alto grado", y d adenocarcinoma endocervical in situ, que ahora es una entidad separada. Las lesiones escamosas intraepiteliales de bajo y alto grado quedan sin cambios. Se proponen recomendaciones relacionadas con el uso de la revisión automatizada y la utilización de pruebas auxiliares.

  6. Healthier Standards for School Meals and Snacks: Impact on School Food Revenues and Lunch Participation Rates.

    Science.gov (United States)

    Cohen, Juliana F W; Gorski, Mary T; Hoffman, Jessica A; Rosenfeld, Lindsay; Chaffee, Ruth; Smith, Lauren; Catalano, Paul J; Rimm, Eric B

    2016-10-01

    In 2012, the updated U.S. Department of Agriculture school meals standards and a competitive food law similar to the fully implemented version of the national Smart Snack standards went into effect in Massachusetts. This study evaluated the impact of these updated school meal standards and Massachusetts' comprehensive competitive food standards on school food revenues and school lunch participation. Revenue and participation data from 11 Massachusetts school districts were collected from 2011 to 2014 and analyzed in 2015 using multilevel modeling. The association between the change in compliance with the competitive food standards and revenues/participation was assessed using linear regression. Schools experienced declines in school food revenues of $15.40/student in Year 1 from baseline (p=0.05), due to competitive food revenue losses. In schools with 3 years of data, overall revenues rebounded by the second year post-implementation. Additionally, by Year 2, school lunch participation increased by 15% (p=0.0006) among children eligible for reduced-price meals. Better competitive food compliance was inversely associated with school food revenues in the first year only; an absolute change in compliance by 10% was associated with a $9.78/student decrease in food revenues over the entire school year (p=0.04). No association was seen between the change in compliance and school meal participation. Schools experienced initial revenue losses after implementation of the standards, yet longer-term school food revenues were not impacted and school meal participation increased among children eligible for reduced-price meals. Weakening the school meal or competitive food guidelines based on revenue concerns appears unwarranted. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  7. Brazilian energy balance 2002: calendar year 2001

    International Nuclear Information System (INIS)

    2002-12-01

    The Brazilian Energy Balance 2002, based on 2001 data, contains the information related to the supply and consumption of the primary and secondary energy sources, provided by data and information of responsible sectors. This version presents important differences in relation to the previous editions, new technical concepts were introduced for the treatment of calorific powers of energy sources in the composition and consolidation of data, and also in the structure of its contents. The Balance 2002 was structured in the same way of the last edition, divided in 8 chapters, as follows: summary of the relevant indicators of 2001 and consolidated data of production, consumption and external dependence on energy, and also the sectorial composition of the consumption of the different groups of energy sources - period 1970/2001; energy supply and demand by source - 1986/2001; energy consumption by sector - 1986/2001; energy foreign trading - 1986/2001; transformation centers balances - 1986/2001; energy resources and reserves - 1973/2001; energy and socio-economy - 1986/2001; regional parameters and appendices including: installed capacity, international data, general structure of the balance, information processing, conversion units and consolidated energy balances - 1970/2001,in the 'kcal' unit, calculated in PCI- Inferior Calorific Power. This new model has the intention to approximate the Brazilian Energy Balance to the international methodologies, mainly to the OECD balances

  8. IAEA safeguards glossary. 2001 ed

    International Nuclear Information System (INIS)

    2002-01-01

    IAEA safeguards have evolved since their inception in the late 1960s. In 1980 the IAEA published the first IAEA Safeguards Glossary (IAEA/SG/INF/l) with the aim of facilitating understanding of the specialized safeguards terminology within the international community. In 1987 the IAEA published a revised edition of the Glossary (IAEA/SG/INF/l (Rev.l)) which took into account developments in the safeguards area as well as comments received since the first edition appeared. Since 1987, IAEA safeguards have become more effective and efficient, mainly through the series of strengthening measures approved by the IAEA Board of Governors during 1992-1997, the Board's approval, in 1997, of the Model Protocol Additional to the Agreement(s) between State(s) and the International Atomic Energy Agency for the Application of Safeguards (issued as INFCIRC/540 (Corrected)), and the work, begun in 1999, directed towards the development and implementation of integrated safeguards. The IAEA Safeguards Glossary 2001 Edition reflects these developments. Each of the 13 sections of the Glossary addresses a specific subject related to IAEA safeguards. To facilitate understanding. definitions and, where applicable, explanations have been given for each of the terms listed. The terms defined and explained intentionally have not been arranged in alphabetical order, but their sequence within each section corresponds to the internal relationships of the subject treated. The terms are numbered consecutively within each section and an index referring to these numbers has been provided for ease of reference. The terms used have been translated into the official languages of the IAEA, as well as into German and Japanese. The IAEA Safeguards Glossary 2001 Edition has no legal status and is not intended to serve as a basis for adjudicating on problems of definition such as might arise during the negotiation or in the interpretation of safeguards agreements or additional protocols. The IAEA

  9. IAEA safeguards glossary. 2001 ed

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-06-01

    IAEA safeguards have evolved since their inception in the late 1960s. In 1980 the IAEA published the first IAEA Safeguards Glossary (IAEA/SG/INF/l) with the aim of facilitating understanding of the specialized safeguards terminology within the international community. In 1987 the IAEA published a revised edition of the Glossary (IAEA/SG/INF/l (Rev.l)) which took into account developments in the safeguards area as well as comments received since the first edition appeared. Since 1987, IAEA safeguards have become more effective and efficient, mainly through the series of strengthening measures approved by the IAEA Board of Governors during 1992-1997, the Board's approval, in 1997, of the Model Protocol Additional to the Agreement(s) between State(s) and the International Atomic Energy Agency for the Application of Safeguards (issued as INFCIRC/540 (Corrected)), and the work, begun in 1999, directed towards the development and implementation of integrated safeguards. The IAEA Safeguards Glossary 2001 Edition reflects these developments. Each of the 13 sections of the Glossary addresses a specific subject related to IAEA safeguards. To facilitate understanding. definitions and, where applicable, explanations have been given for each of the terms listed. The terms defined and explained intentionally have not been arranged in alphabetical order, but their sequence within each section corresponds to the internal relationships of the subject treated. The terms are numbered consecutively within each section and an index referring to these numbers has been provided for ease of reference. The terms used have been translated into the official languages of the IAEA, as well as into German and Japanese. The IAEA Safeguards Glossary 2001 Edition has no legal status and is not intended to serve as a basis for adjudicating on problems of definition such as might arise during the negotiation or in the interpretation of safeguards agreements or additional protocols. The IAEA

  10. IAEA safeguards glossary. 2001 ed

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-06-01

    IAEA safeguards have evolved since their inception in the late 1960s. In 1980 the IAEA published the first IAEA Safeguards Glossary (IAEA/SG/INF/l) with the aim of facilitating understanding of the specialized safeguards terminology within the international community. In 1987 the IAEA published a revised edition of the Glossary (IAEA/SG/INF/l (Rev.l)) which took into account developments in the safeguards area as well as comments received since the first edition appeared. Since 1987, IAEA safeguards have become more effective and efficient, mainly through the series of strengthening measures approved by the IAEA Board of Governors during 1992-1997, the Board's approval, in 1997, of the Model Protocol Additional to the Agreement(s) between State(s) and the International Atomic Energy Agency for the Application of Safeguards (issued as INFCIRC/540 (Corrected)), and the work, begun in 1999, directed towards the development and implementation of integrated safeguards. The IAEA Safeguards Glossary 2001 Edition reflects these developments. Each of the 13 sections of the Glossary addresses a specific subject related to IAEA safeguards. To facilitate understanding. definitions and, where applicable, explanations have been given for each of the terms listed. The terms defined and explained intentionally have not been arranged in alphabetical order, but their sequence within each section corresponds to the internal relationships of the subject treated. The terms are numbered consecutively within each section and an index referring to these numbers has been provided for ease of reference. The terms used have been translated into the official languages of the IAEA, as well as into German and Japanese. The IAEA Safeguards Glossary 2001 Edition has no legal status and is not intended to serve as a basis for adjudicating on problems of definition such as might arise during the negotiation or in the interpretation of safeguards agreements or additional protocols. The IAEA

  11. IAEA safeguards glossary. 2001 ed

    International Nuclear Information System (INIS)

    2002-01-01

    IAEA safeguards have evolved since their inception in the late 1960s. In 1980 the IAEA published the first IAEA Safeguards Glossary (IAEA/SG/INF/l) with the aim of facilitating understanding of the specialized safeguards terminology within the international community. In 1987 the IAEA published a revised edition of the Glossary (IAEA/SG/INF/l (Rev.l)) which took into account developments in the safeguards area as well as comments received since the first edition appeared. Since 1987, IAEA safeguards have become more effective and efficient, mainly through the series of strengthening measures approved by the IAEA Board of Governors during 1992-1997, the Board's approval, in 1997, of the Model Protocol Additional to the Agreement(s) between State(s) and the International Atomic Energy Agency for the Application of Safeguards (issued as INFCIRC/540 (Corrected)), and the work, begun in 1999, directed towards the development and implementation of integrated safeguards. The IAEA Safeguards Glossary 2001 Edition reflects these developments. Each of the 13 sections of the Glossary addresses a specific subject related to IAEA safeguards. To facilitate understanding. definitions and, where applicable, explanations have been given for each of the terms listed. The terms defined and explained intentionally have not been arranged in alphabetical order, but their sequence within each section corresponds to the internal relationships of the subject treated. The terms are numbered consecutively within each section and an index referring to these numbers has been provided for ease of reference. The terms used have been translated into the official languages of the IAEA, as well as into German and Japanese. The IAEA Safeguards Glossary 2001 Edition has no legal status and is not intended to serve as a basis for adjudicating on problems of definition such as might arise during the negotiation or in the interpretation of safeguards agreements or additional protocols. The IAEA

  12. Swiss energy statistics 2001; Schweizerische Gesamtenergiestatistik 2001/Statistique globale suisse de l'energie 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This comprehensive report presents the Swiss Federal Office of Energy's statistics on energy production and consumption in Switzerland in 2001. Facts and figures are presented in tables and diagrams. First of all, a general overview of Swiss energy consumption is presented that includes details on the shares taken by the various energy carriers involved and their development during the period reviewed. The article also includes graphical representations of energy usage in various sectors such as households, trade and industry, transport and the services sector. Also, economic data on energy consumption is presented. A second chapter takes a look at energy flows from producers to consumers and presents an energy balance for Switzerland in the form of tables and an energy-flow diagram. The individual energy sources and the import, export and storage of energy carriers are discussed as is the conversion between various forms and categories of energy. Details on the consumption of energy, its growth over the years up to 2001 and energy use in various sectors are presented. Finally, the Swiss energy balance with reference to the use of renewable sources of energy such as solar energy, biomass, wastes and ambient heat is discussed and figures are presented on the contribution of renewables to heating and the generation of electrical power.

  13. Annual review 2000-2001

    International Nuclear Information System (INIS)

    2002-01-01

    This report reviews the activities of the LAPP (particle physics laboratory of Annecy-le-Vieux) for the years 2000-2001. The central themes of research are: 1) the standard model and its extension, 2) the study of CP violation (contribution to the experiments BABAR and LHCb), 3) the search for the Higgs'boson (contribution to the experiments ALEPH, L3, ATLAS and CMS), 4) physics of neutrinos (contribution to the experiments NOMAD and OPERA), 5) the study of anti-matter and cosmic radiation (contribution to the experiment AMS and to the project EUSO embarked on the international spatial station), and 6) the search for gravitational waves (contribution to the experiment VIRGO)

  14. Entomology Unit annual report 2001

    International Nuclear Information System (INIS)

    2001-01-01

    The use of genetic sexing strains (GSS) for operational medfly SIT programmes is now firmly established with all new facilities being designed to rear these strains. Despite the widespread uptake of this technology, significant improvements in terms of stability and productivity are still possible. In 2000 an inversion was introduced into a particular GSS both to improve stability and to take advantage of the particular production profile of a strain. Initial results in 2001 demonstrated the improvement of stability and higher production and it is planned to transfer this strain to operational facilities midway through 2002. Genetic markers for released sterile flies can be very important in solving problems related to unexpected outbreaks in release areas. They can answer the question as to whether an outbreak originated from a release of non-sterilized flies or a new wild population has become established. In 2001, mtDNA markers were used to answer this question crucial question for the medfly SIT programme in South Africa. In tsetse, use of the TPU 3 rearing system was expanded and is now in routine use for the maintenance of the G. pallidipes colony and the system will be used in new rearing facilities in Africa. Several important tsetse species are distributed over many countries in Africa, sometimes with discontinuous distributions. For areawide SIT it will be most efficient if one colony of a particular species can be used over the whole distribution of the species. This would require that there are no barriers to mating between the sub-populations and preliminary field cage evaluations have been carried out. The initial results indicate that there are no pre-mating isolation barriers between geographically distinct populations of the same species

  15. Revenue-driven Lightpaths Provisioning over Optical WDM Networks Using Bee Colony Optimization

    Directory of Open Access Journals (Sweden)

    Goran Z. Marković

    2017-01-01

    final one. Fig 2 shows the flowchart of the BCOi algorithm. 4. BCOi Implementation for Max-Rev Problem In this section, we present the implementation of described BCOi approach to solve the revenue maximization problem in optical WDM networks. The proposed model contains the following steps: 4.1. Initial solution As it has been mentioned, an initial complete solution has to be generated before the BCOi iterative searching procedure begins. As an initial solution for our model, we used the final solution generated by the BCO algorithm proposed in Ref. 9 that is based on constructive approach. In such a way, we are to create an integral optimization model in which the first phase is based on the constructive BCO approach and the second phase is an improvement (post-optimization procedure performed by BCOi approach. The initial solution could be also generated using some other heuristics, such as the Max-Profit and FCFS algorithms2. In Max-Profit algorithm, the lightpath demands are sorted in the ordered list according to the prospective profit (revenue value, beginning with the lightpath demand with maximal profit at the top of the list. After that, one by one lightpath demand from the list is tried to be established. In the case of FCFS heuristic, the lightpath demands are sorted in order of their time of arrival in a network (like in the case of on-line traffic scenario. Although very simple, it has been shown that Max-Profit heuristic is able to produce in many instances near optimal solutions 2. However, it will be shown that there is still a possibility to improve such solutions using our BCOi Max-Rev approach. 4.2. Changing of solutions During the search process, all bees make the modifications of their solutions throughout S forward passes within iteration. In each forward pass (FP, every bee changes its solutions by making M modifications to the previous solution.10n12 In our model, each bee selects M established lightpaths to be released from current solution

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

    Directory of Open Access Journals (Sweden)

    Intan Soraya Rosdi

    2016-06-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany A.

    2017-04-17

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

  18. The cyclical character of economic policy in Serbia 2001-2012

    Directory of Open Access Journals (Sweden)

    Radović-Stojanović Jelena

    2014-01-01

    Full Text Available This paper investigates the cyclical character of economic policy in Serbia in the period 2001-2012. For this purpose the cyclical movement of the following monetary and fiscal variables have been analysed: M2 money supply, the retail price index, the consumer price index, and the real effective exchange rate as the monetary policy indicators, and budget revenues and budget expenditures as the fiscal policy indicators. In the evaluation of the cyclical character of the economic policy, cross-correlation between the cyclical component of economic policy indicators and the gross domestic product at various lags has been observed. The results of cross-correlation analysis suggest that the budget expenditures are countercyclical and lead the aggregate cycle while the budget revenues are procyclical. The cyclical character of M2 money supply in the Serbian economy is somewhat contradictory, so further investigations of the cyclical character of monetary policy and mutual interdependence of money and output are required. The real effective exchange rate is countercyclical. The prices are procyclical and lag behind the cycles in aggregate economic activity. The procyclical character of prices indicates that the causes of the cyclical fluctuations of aggregate economic activities in Serbia in the period from 2001 to 2012 were on the demand side.

  19. Revenue maximisation and storage utilisation for the Ocean Grazer wave energy converter : A sensitivity analysis

    NARCIS (Netherlands)

    Barradas Berglind, Jose de Jesus; Dijkstra, H.T.; Wei, Yanji; van Rooij, Marijn; Meijer, Harmen; Prins, Wouter; Vakis, Antonis I.; Jayawardhana, Bayu

    2018-01-01

    This paper presents a revenue maximisation strategy for market integration of a novel wave energy converter (WEC), part of the Ocean Grazer platform. In particular, we evaluate and validate the aforementioned revenue maximisation model predictive control (MPC) strategy through extensive simulations

  20. Simulating Revenue and Expenditure Limit Projections for a Community College in Arizona.

    Science.gov (United States)

    Gose, Frank J.

    In 1980, the Constitution of the State of Arizona was amended to establish expenditure limits for a number of political entities, including community colleges. Limits were also established on revenue derived from local tax levies. Concern that limitations on revenue and expenditures could place real constraints on community college operations…

  1. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

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

    Science.gov (United States)

    Simiele, Thomas C.

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

  4. 30 CFR 201.100 - Responsibilities of the Associate Director for Minerals Revenue Management.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Responsibilities of the Associate Director for Minerals Revenue Management. 201.100 Section 201.100 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT GENERAL Oil and Gas, Onshore § 201.100...

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

    Science.gov (United States)

    John E. Baumgras; Chris B. LeDoux

    1988-01-01

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

  6. AREVA revenue and data for the first nine months of 2008

    International Nuclear Information System (INIS)

    2008-01-01

    This public information sheet presents financing data of the group AREVA for the first nine months of 2008. It shows a high increase of the revenue (12,9%). The data are detailed for each activity sector, front end, reactors and services, back end, transmission and distribution. Consolidated revenue for the years 2007 are also provided. (A.L.B.)

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-01-01

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

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

    International Nuclear Information System (INIS)

    Gaechter, R.A.

    1997-01-01

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

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

    Science.gov (United States)

    2010-10-01

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

  10. International developments in revenues and incomes of general practitioners from 2000 to 2010.

    NARCIS (Netherlands)

    Kroneman, M.; Meeus, P.; Kringos, D.S.; Groot, W.; Zee, J. van der

    2013-01-01

    Background: The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Methods: Annual GP revenue and

  11. International developments in revenues and incomes of general practitioners from 2000 to 2010

    NARCIS (Netherlands)

    Kroneman, Madelon; Meeus, Pascal; Kringos, Dionne Sofia; Groot, Wim; van der Zee, Jouke

    2013-01-01

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were

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

    Science.gov (United States)

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

    1992-01-01

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

  13. 7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

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

    Directory of Open Access Journals (Sweden)

    NT Azaria

    2015-01-01

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

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

    International Nuclear Information System (INIS)

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

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Kristína Kočišová

    2014-09-01

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

  17. Slow pace of dietary change in Scotland: 2001-9.

    Science.gov (United States)

    Wrieden, Wendy L; Armstrong, Julie; Sherriff, Andrea; Anderson, Annie S; Barton, Karen L

    2013-05-28

    Monitoring changes in the food and nutrient intake of a nation is important for informing the design and evaluation of policy. Surveys of household food consumption have been carried out annually in the UK since 1940 and, despite some changes over the years 1940-2000, the method used for the Expenditure and Food Survey (Living Costs and Food Survey from 2008) has been fundamentally the same since 2001. Using these surveys an analytical procedure was devised to compare food consumption and nutrient intake in Scotland with the Scottish dietary targets, and monitor change. This method takes into account contributions to composite foods and losses due to food preparation, as well as inedible and edible waste. There were few consistent improvements in consumption of foods or nutrients targeted for change over the period 2001-9. A significant but small increase was seen in mean fruit and vegetable consumption (259 g/d in 2001, 279 g/d in 2009, equating to an increase of less than 3 g/person per year). There was also a significant decrease in the percentage of food energy from SFA (15·5 % in 2001, 15·1 % in 2009) and from non-milk extrinsic sugars (15·5 % in 2001, 14·8 % in 2009), concurrent with a reduction in whole milk consumption and soft drink consumption, respectively. These small changes are encouraging, but highlight the time taken for even modest changes in diet to occur. To achieve a significant impact on the health of the present Scottish population, the improvements in diet will need to be greater and more rapid.

  18. Risø annual report 2001

    DEFF Research Database (Denmark)

    2002-01-01

    In this annual report, we present a small selection of Risø’s achievements in 2001. A more detailed review of Risø’s projects can be found in the Risø Annual Accounts for 2001 as well as in the annual progress reports prepared by the individual researchdepartments.......In this annual report, we present a small selection of Risø’s achievements in 2001. A more detailed review of Risø’s projects can be found in the Risø Annual Accounts for 2001 as well as in the annual progress reports prepared by the individual researchdepartments....

  19. Aespoe Hard Rock Laboratory. Annual Report 2001

    International Nuclear Information System (INIS)

    2002-09-01

    Aespoe HRL and the SKB siting programme. During 2001, Aespoe HRL had 12,348 visitors representing the general public, communities where SKB has performed feasibility studies, teachers, students, politicians, journalists and visitors from foreign countries. An important part of the activities at the Aespoe facility is the administration, operation, and maintenance of instruments as well as development of investigation methods. The monitoring of groundwater head, flow and chemistry at Aespoe calls for efficient data collection system and data management procedures. This is handled by the Hydro Monitoring System (HMS) for on-line recording. In the GeoMod Project the existing geological, geomechanical, geohydrological and hydrogeochemical models of Aespoe are being updated by integrating new data collected since 1995. The updated models focus on a volume including the tunnel spiral volume from about 340 m to about 500 m. Nine organisations from eight countries have participated in the Aespoe HRL research in addition to SKB during 2001

  20. Crash-Tech 2001. Conference; Crash-Tech 2001. Tagung

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    Improved active and passive safety of motor vehicles has resulted in a very much improved accident statistics. This conference discussed further optimisations in motor car safety. The harmonisation of test specifications world-wide was gone into, with particular interest in compatibility. Safety specifications resulting from current accident research and new legislation were gone into, and the current state of measuring and technology in crash testing was outlined. [German] Aufgrund der Verbesserungen in der aktiven und passiven Sicherheit von Fahrzeugen weisen die Unfallstatistiken in vielen europaeischen Laendern eine erfreuliche Tendenz auf. Die Tagung wird sich mit den Moeglichkeiten der weiteren Optimierung der Verkehrssicherheit befassen. Die 'Crash-Tech 2001' will sich mit dem Motto 'Sind wir auf dem Weg zum World NCAP?' der Harmonisierung der Testvorschriften unter Einbeziehung der Kompatibilitaet widmen. Dazu werden Anforderungen an die Fahrzeugsicherheit diskutiert, die sich sowohl aus der aktuellen Unfallforschung als auch aus den Vorschriften ergeben. Weiterhin wird der aktuelle Stand der Mess- und Versuchstechnik im Unfallversuch vorgestellt. (orig.)

  1. Progress report 2000 / 2001; Rapport d'activite 2000 / 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    The 2000-2001 period has seen many facts of importance for the EURATOM-Cea association. The first outstanding fact is the positive evolution of the ITER project because of both the willingness of the partners and the French proposition to the European Union to consider the Cadarache site as the European site. The second outstanding fact is both the installation on Tore-Supra of a new generation of plasma-facing component: the Ciel project and the launch of the Cimes project whose aim is to allow Tore-Supra to reach discharge up to 1000 s. The third outstanding fact is the continuation of experiments in Jet after 1999, end date of the Jet Joint Undertaking. These new provisions aim at maintaining in activity the spearhead of the European program, waiting for a clarification of the ITER situation. Among the results obtained in Jet operations, we can quote those having a direct influence on the ITER performances: - the beneficial effect of a high triangularity on the ELM (edge localized modes) and on the confinement factor at high density, - the real time control of advanced tokamak discharges at quasi steady state, and the theoretical explanation of the current hole (in lower hybrid advanced scenarios, a region with vanishing current density that appears in the plasma centre). (A.C.)

  2. Industrial commodity statistics yearbook 2001. Production statistics (1992-2001)

    International Nuclear Information System (INIS)

    2003-01-01

    This is the thirty-fifth in a series of annual compilations of statistics on world industry designed to meet both the general demand for information of this kind and the special requirements of the United Nations and related international bodies. Beginning with the 1992 edition, the title of the publication was changed to industrial Commodity Statistics Yearbook as the result of a decision made by the United Nations Statistical Commission at its twenty-seventh session to discontinue, effective 1994, publication of the Industrial Statistics Yearbook, volume I, General Industrial Statistics by the Statistics Division of the United Nations. The United Nations Industrial Development Organization (UNIDO) has become responsible for the collection and dissemination of general industrial statistics while the Statistics Division of the United Nations continues to be responsible for industrial commodity production statistics. The previous title, Industrial Statistics Yearbook, volume II, Commodity Production Statistics, was introduced in the 1982 edition. The first seven editions in this series were published under the title The Growth of World industry and the next eight editions under the title Yearbook of Industrial Statistics. This edition of the Yearbook contains annual quantity data on production of industrial commodities by country, geographical region, economic grouping and for the world. A standard list of about 530 commodities (about 590 statistical series) has been adopted for the publication. The statistics refer to the ten-year period 1992-2001 for about 200 countries and areas

  3. Spinoff 2001: Special Millennium Feature

    Science.gov (United States)

    2001-01-01

    For the past 43 years, NASA has devoted its facilities, labor force, and expertise to sharing the abundance of technology developments used for its missions with the nation's industries. These countless technologies have not only successfully contributed to the growth of the U.S. economy, but also to the quality of life on Earth. For the past 25 years, NASA's Spinoff publication has brought attention to thousands of technologies, products, and services that were developed as a direct result of commercial partnerships between NASA and the private business sector. Many of these exciting technologies included advances in ceramics, computer technology, fiber optics, and remote sensing. New and ongoing research at the NASA field centers covers a full spectrum of technologies that will provide numerous advantages for the future, many of which have made significant strides in the commercial market. The NASA Commercial Technology Network plays a large role in transferring this progress. By applying NASA technologies such as data communication, aircraft de-icing technologies, and innovative materials to everyday functions, American consumers and the national economy benefit. Moving forward into the new millennium, these new technologies will further advance our country's position as the world leader in scientific and technical innovation. These cutting-edge innovations represent the investment of the U.S. citizen in the Space Program. Some of these technologies are highlighted in Spinoff 2001, an example of NASA's commitment to technology transfer and commercialization assistance. This year's issue spotlights the commercial technology efforts of NASA's John F. Kennedy Space Center. Kennedy's extensive network of commercial technology opportunities has enabled them to become a leader in technology transfer outreach. This kind of leadership is exemplified through Kennedy's recent partnership with the State of Florida, working toward the development of the Space Experiment

  4. 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.

  5. REVIEW OF CATARACT SURGERY FROM 1998 TO 2001 AT THE MURSKA SOBOTA GENERAL HOSPITAL EYE DEPARTMENT

    Directory of Open Access Journals (Sweden)

    Mitja Šterman

    2003-05-01

    Full Text Available Background. Cataract is a leading cause of a reversible blindness in a developed world. The number of cataract surgery procedures performed has been increasing. This study describes methods and cataract surgery quality in Pomurje region, Slovenia from 1998 to 2001, to identify the need for cataract surgical service in this region.Methods. For the purposes of this study, data from medical documentation of all 1182 cataract surgery procedures performed in Murska Sobota Eye Department from 1998 to 2001 were obtained.Results. The rate of cataract surgery has increased from 1.5 to 3.3 per 1000 inhabitants during the observed period. The percentage of glaucoma and diabetes in operated patients has grown in this period. Extracapsular cataract extraction has been replaced by phacoemulsification. In 2001, 95.5% of procedures was performed by phacoemulsification and in 99.0% of cases intraocular lenses were implanted during the surgery. The average pre-operative visual acuity was 0.05 in 1998, 0.11 in 1999, 0.16 in 2000 and 0.22 in 2001. The average waiting period for surgery was 3 months in 1998 and 16 months in 2001.Uncorrected post-operative visual acuity of 1.0 was achieved in 29% and in 50% surgical procedures in years of 1998 and 2001, respectively. The number of complications decreased.Conclusions. A number of cataract surgeries increased and their outcomes showed a considerable improvement. At the same time, real patient needs weren’t addressed as waiting time for surgery increased. Waiting time for surgery has increased. It is to be feared that the number of patients, waiting for the cataract surgery, will increase unless the number of procedures increases. The number of procedures allowed to be performed is too low compared to the number of patients with cataracts.

  6. 28 CFR 104.31 - Procedure for claims evaluation.

    Science.gov (United States)

    2010-07-01

    ... COMPENSATION FUND OF 2001 Claim Intake, Assistance, and Review Procedures § 104.31 Procedure for claims..., described herein as “Track A” and “Track B,” selected by the claimant on the Personal Injury Compensation Form or Death Compensation Form. (1) Procedure for Track A. The Claims Evaluator shall determine...

  7. 2001 - 2002 ACADEMIC TRAINING PROGRAMME

    CERN Multimedia

    Academic Training; Tel. 73127

    2001-01-01

    1ST TERM 1ST OCTOBER - 23 NOVEMBER 2001 LECTURE SERIES FOR POSTGRADUATE STUDENTS The Autumn term of the Academic Training Programme is about to start. As usual, the first term includes lectures primarily dedicated to Post-graduate students. These are meant to help students complement the courses available from their home Universities with lectures on topics close to CERN activities. The lectures are nevertheless open to all CERN staff, and in particular to young Fellows. This year's series include courses on Accelerator Physics, on Field Theory, and on Symmetry Breaking Phenomena in Physics. The course on Accelerators by Dr. Wilson has been a regular feature on the Academic Training programme for many previous editions. This year, the course will be updated to include new sections on Colliders and on future facilities such as the Neutrino Factory. A good introduction to this very successful course can be found in the previous version of these lectures, available from the Web Lecture Archive Project: http://w...

  8. EDF group. Annual report 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-05-01

    This document is the English version of the 2001 annual report of Electricite de France (EdF) Group, the French electric utility. It comprises 4 parts: introduction (statement of the chairman and chief executive officer, corporate governance, group key figures, sustainable growth indicators - parent company, energy for a sustainable future, EdF group worldwide); dynamics and balanced growth (financial results, EdF's strategy in building a competitive global group: consolidating the European network, moving forward in energy-related services, responding to increasing energy demand in emerging countries); sustainable solutions for all (empowering the customer: competitive solutions for industrial customers, anticipating the needs of residential customers and SMEs, environmental solutions to enhance urban life, upgrading the network and providing access to energy; a sound, sustainable and secure energy mix: a highly competitive nuclear fleet, the vital resource of fossil-fuelled plants, a proactive approach to renewable energies); a global commitment to corporate social responsibility (human resources and partnerships). (J.S.)

  9. Progress report 2001-2002

    International Nuclear Information System (INIS)

    2003-01-01

    The document reviews the activities of the linear accelerator laboratory (LAL) for the years 2001 and 2002. Most part of these activities are active collaborations in international programs. Some experimental programs like Aleph (apparatus for Lep physics) and Delphi (detector with lepton, photon, and hadron identification) at the Lep (CERN) or Na48 (search for direct violation of the CP invariance) have entered their last stage. Others like H1 (electron-positron experiment at Hera), Babar (measurement of CP violation in the B 0 B-bar 0 system) at Slac (Stanford), or D0 (search for new particles at the Tevatron) at Fermilab, are fully operating and this document describes the contribution of the LAL for each of them. The preparation of experiments for the future LHC has represented the core of LAL's technical activities. This document reviews these activities and achievements for the Atlas (air toroid LHC apparatus system) and LHCB (large hadron collider beauty) experiments. The LAL is also involved in the definition of the future high energy linear electron-positron collider (FLC). The LAL contributes to some experiments of neutrino physics through Nemo (violation of the lepton charge) and Opera (neutrino oscillations) experiments and to various astro-particles experiments such as Eros (micro-lensing effect), Archeops and Planck (cosmology), Virgo (gravitation waves) and Auger (very high energy particles showers). Another important part of LAL's activities is teaching activity mainly inside the curriculum of Paris-sud university. (A.C.)

  10. Psychiatric trainees in Finland 2001.

    Science.gov (United States)

    Putkonen, Hanna; Holi, Matti; Kaltiala-Heino, Riittakerttu; Korkeila, Jyrki; Eronen, Markku

    2005-01-01

    This study examined Finnish psychiatric trainees' views on their education. This was a survey study of nationwide data on Finnish psychiatric trainees in 2001. The quality of training was considered at least moderate by 84% of the respondents. Training on epidemiology, on taking history and status, and on psychopharmacology was considered the best. Quality was rated bad for training in leadership and administration, and educating the community. Research was done by 20%, and a personal clinical supervisor was appointed to 52% of the respondents. Offensive treatment had been experienced by 49% of the trainees in this study. Generally, studies of training also reflect strengths and weaknesses of the profession. Based on our results, it seems especially that training in leadership and in educating the community need to be improved; both of these are quintessential skills to survive in the struggle for economic and human resources. Furthermore, treatment of the trainees could still be better; attention should be paid to supervision of all trainees. Moreover, research must become more attractive. Psychiatry can be developed by the development of psychiatric training.

  11. Progress report 2000-2001

    International Nuclear Information System (INIS)

    Albrand, S.; Carbonell, J.; Chauvin, J.; Compara, V.; Crepe-Renaudin, S.; Conto, J.M. de; Favro, C.; Lleres, A.; Merle, E.; Quemener, G.; Renault, C.; Tur, C.

    2001-01-01

    This document reports the activities of the ISN (nuclear sciences institute of Grenoble) for the 2 last years 2000, 2001. ISN's teams are involved in 3 research axis: elementary particles and hadrons, astro-particles and new systems for producing nuclear energy. In this document the activities have been classified into 18 topics: 1) the ATLAS experiment (detector for LHC), 2) the D0 experiment (electron identification and b-tagging), 3) the DELPHI experiment (R-parity violation), 4) the AMS experiment (embarked cosmic ray detector), 5) the cosmic microwave background (CMB), 6) the MUNU experiment (magnetic moment of antineutrinos), 7) the EUSO experiment (detection of the extreme energy cosmic rays), 8) 2 parity violation experiments (GO and SAMPLE), 9) the photo-production of mesons on proton (GRAAL), 10) a new isomeric state for Sb 136 , 11) a new shape isomer for Kr 72 , 12) new μs isomers near Sn 132 , 13) laser spectroscopy measurements for very neutron-rich tin isotopes, 14) hybrid demonstrator, 15) hadron-therapy (Etoile project), 16) positron emission tomography, 17) theories and models, and 18) technological work on accelerators and ion sources. (A.C.)

  12. EDF group. Annual report 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-05-01

    This document is the English version of the 2001 annual report of Electricite de France (EdF) Group, the French electric utility. It comprises 4 parts: introduction (statement of the chairman and chief executive officer, corporate governance, group key figures, sustainable growth indicators - parent company, energy for a sustainable future, EdF group worldwide); dynamics and balanced growth (financial results, EdF's strategy in building a competitive global group: consolidating the European network, moving forward in energy-related services, responding to increasing energy demand in emerging countries); sustainable solutions for all (empowering the customer: competitive solutions for industrial customers, anticipating the needs of residential customers and SMEs, environmental solutions to enhance urban life, upgrading the network and providing access to energy; a sound, sustainable and secure energy mix: a highly competitive nuclear fleet, the vital resource of fossil-fuelled plants, a proactive approach to renewable energies); a global commitment to corporate social responsibility (human resources and partnerships). (J.S.)

  13. 32 CFR 2001.22 - Derivative classification.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Derivative classification. 2001.22 Section 2001.22 National Defense Other Regulations Relating to National Defense INFORMATION SECURITY OVERSIGHT OFFICE, NATIONAL ARCHIVES AND RECORDS ADMINISTRATION CLASSIFIED NATIONAL SECURITY INFORMATION...

  14. EFFE 2001 konverents Tallinnas / Tiiu Kuurme

    Index Scriptorium Estoniae

    Kuurme, Tiiu, 1953-

    2001-01-01

    24.- 27. maini 2001 toimub Tallinnas EFFE 2001 (European Forum for Freedom in Education) konverents "Haridus tänases kodanikuühiskonnas". Konverentsi korraldavad Sirje Priimägi ja Tiiu Kuurme. Arutatakse lapse, lapsevanema, õpetaja ja kooli vabaduse teemat. European Forum for Freedom in Education ehk EFFE on üleeuroopaline organisatsioon, mis ühendab alternatiivpedagoogiliste ja humanistlike liikumiste esindajaid

  15. International chart of the nuclides. 2001

    International Nuclear Information System (INIS)

    Golashvili, T.V.; Kupriyanov, V.M.; Lbov, A.A.

    2002-01-01

    The International Chart of Nuclides - 2001 has been developed taking into account the data obtained in 1998-2001. Unlike widespread nuclide charts the present Chart of Nuclides contains EVALUATED values of the main characteristics. These values are supplied with the standard deviations. (author)

  16. The industrial energy consumption in 2001

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The Danish industrial energy consumption in 2001 is presented in tables. The tables include: the development in the energy consumption, the amount of employees in each of the main branches, fuel consumption, the fuel and energy consumption in 2001 based on each group of branches and energy category, and the emission of CO 2 . (LN)

  17. Risø årsberetning 2001

    DEFF Research Database (Denmark)

    2002-01-01

    I denne årsberetning præsenteres et lille udpluk af Risøs resultater i 2001. En mere detaljeret gennemgang af Risøs projekter findes i Risøs Virksomhedsregnskab for 2001 samt i forskningsafdelingernes egne årsberetninger....

  18. Reference document 2001. A (AREVA) for.

    International Nuclear Information System (INIS)

    2002-01-01

    This reference document 2001, on the group Areva, provides data and information on the Areva emerges, overview of operations, sustainable development policy, research and development programs, nuclear power activities (front-end, reactors and services back-end divisions), components (connectors division and STMicroelectronics, human resources, share data and financial information (financial report 2001, financial report first-half 2002). (A.L.B.)

  19. Local government finance: challenges in revenue-raising at the Municipal Corporation of Delhi

    Directory of Open Access Journals (Sweden)

    Simanti Bandyopadhyay

    2015-06-01

    Full Text Available The main objective of this paper is to examine the extent to which the capital city of Delhi has gained financial autonomy over the years. In order to better understand its progress, the paper compares the periods before and after the submission of the Third State Finance Commission Report of Delhi. The main findings suggest there have been some efforts to reduce reliance on transfers from upper tiers of government and to strengthen ‘own revenues’ atthe Municipal Corporation of Delhi (MCD. A greater diversification of tax and non-tax revenue sources is responsible for this improvement. In the second period, other tax sources such as corporation tax and electricity tax gained in importance.  Non-tax revenues were also strengthened by higher collection of certain components such as conversion charges. However, own revenues have been inadequate to meet growing expenditure requirements, resulting in high revenue expenditure gaps. Further, the growth in Gross State Domestic Product (GSDP has not led to a rise in own revenues for MCD.Rather, the paper finds that higher GSDP and its tertiary sector components are associated with higher expenditures in MCD. As far as local revenues are concerned, higher GSDP is associated with higher transfers, but has no discernible impact on own revenues

  20. Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

    Science.gov (United States)

    Maulia, Eva; Miftahuddin; Sofyan, Hizir

    2018-05-01

    A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

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

    Science.gov (United States)

    Melberg, Hans Olav; Lund, Karl E

    2012-02-01

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

  2. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2. 31.6051-2 Section 31.6051-2 Internal Revenue INTERNAL REVENUE SERVICE... returns on Form W-3 and Internal Revenue Service copies of Forms W-2. (a) In general. Every employer who...

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

    Science.gov (United States)

    Bank, Alan J; Gage, Ryan M

    2015-01-01

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

  4. Aespoe Hard Rock Laboratory. Annual Report 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-09-01

    SKB, the Aespoe HRL and the SKB siting programme. During 2001, Aespoe HRL had 12,348 visitors representing the general public, communities where SKB has performed feasibility studies, teachers, students, politicians, journalists and visitors from foreign countries. An important part of the activities at the Aespoe facility is the administration, operation, and maintenance of instruments as well as development of investigation methods. The monitoring of groundwater head, flow and chemistry at Aespoe calls for efficient data collection system and data management procedures. This is handled by the Hydro Monitoring System (HMS) for on-line recording. In the GeoMod Project the existing geological, geomechanical, geohydrological and hydrogeochemical models of Aespoe are being updated by integrating new data collected since 1995. The updated models focus on a volume including the tunnel spiral volume from about 340 m to about 500 m. (abstract truncated)

  5. Strengthening revenue cycle capabilities in an era of reform.

    Science.gov (United States)

    Glaser, John

    2011-05-01

    Strategies that healthcare finance professionals should incorporate to help their organizations respond effectively to payment reforms include: Assessing the organization's ability to capture and share relevant data. Educating themselves, the board of trustees, and the medical staff on pertinent rules as payment reforms are rolled out. Examining inefficiencies related to care processes. Establishing policies and procedures to address "commingled" data.

  6. Changed Role of Service Sector And Enhanced Service Tax Revenue An Introspection

    OpenAIRE

    Balachandran, Dr. V; Malini, K Hema

    2013-01-01

    The present paper attempts to evaluate the performance of service tax in India in terms of revenue generation, assessee base and its share in the total tax kitty of India. In addition, the relative position of the share of service sector and service tax in relation to GDP and total tax revenue of the country has also analyzed. The analysis of data reveals that service tax in India is progressing faster in terms of revenue collection, assesse base and even service tax collection per assesse an...

  7. Measuring the importance of oil-related revenues in total fiscal income for Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo [Facultad de Economia, Universidad Autonoma de Nuevo Leon, Loma Redonda 1515 Pte., Col. Loma Larga, C.P. 64710, Monterrey, Nuevo Leon (Mexico)

    2008-09-15

    Revenues from oil exports are an important part of government budgets in Mexico. A time-series analysis is conducted using monthly data from 1990 to 2005 examining three different specifications to determine how international oil price fluctuations and government income generated from oil exports influence fiscal policy in Mexico. The behavior of government spending and taxation is consistent with the spend-tax hypothesis. The results show that there is an inverse relationship between oil-related revenues and tax revenue from non-oil sources. Fiscal policy reform is urgently needed in order to improve tax collection as oil reserves in Mexico become more and more depleted. (author)

  8. Measuring the importance of oil-related revenues in total fiscal income for Mexico

    International Nuclear Information System (INIS)

    Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo

    2008-01-01

    Revenues from oil exports are an important part of government budgets in Mexico. A time-series analysis is conducted using monthly data from 1990 to 2005 examining three different specifications to determine how international oil price fluctuations and government income generated from oil exports influence fiscal policy in Mexico. The behavior of government spending and taxation is consistent with the spend-tax hypothesis. The results show that there is an inverse relationship between oil-related revenues and tax revenue from non-oil sources. Fiscal policy reform is urgently needed in order to improve tax collection as oil reserves in Mexico become more and more depleted. (author)

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

    OpenAIRE

    Chiumya, Chiza

    2007-01-01

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

  10. The welfare cost of a global carbon tax when tax revenues are recycled

    International Nuclear Information System (INIS)

    Jaeger, William K.

    1995-01-01

    This paper assesses the welfare cost of a global carbon tax when tax revenues finance reductions in existing revenue-raising taxes. The analysis finds that by lowering the excess burden from existing taxes, a revenue-neutral carbon tax policy has a positive net welfare effect in the range required to aggressively slow climate change. Based on tax efficiency considerations alone, the optimal reduction in emissions is 37 percent. When benefits from avoiding greenhouse damages are included in the model, the optimal reduction is 40 percent. Even more stringent restraints, avoiding more than 90 percent of greenhouse damages, are shown to have positive net benefits

  11. The Compensative Effects of Tobacco Leaf Price Changes on Tax Revenue in China

    OpenAIRE

    Cai, Hailong; Kinnucan, Henry W.

    2009-01-01

    Tobacco production in China is influenced by a government-set procurement price for tobacco leaf, and an excise tax on tobacco leaf revenue. This study examines the increase in the procurement price needed to keep tax revenue constant in the face of a 50% reduction in the tax rate. This “compensative effect” is important because reductions in the tax rate are contemplated and tobacco tax revenue is a major source of funding for rural communities. Based on an equilibrium-displacement model of ...

  12. The effect of fiscal policy on oil revenue fund: The case of Kazakhstan

    Directory of Open Access Journals (Sweden)

    Dina Azhgaliyeva

    2014-07-01

    Full Text Available Setting an optimal fiscal policy in oil-producing countries is challenging, due to the exhaustibility of oil resources and unpredictability of oil prices. Recently it has become popular among oil-producing countries to establish oil revenue funds, which are believed to stabilize the economy and provide inter-generational redistribution of oil wealth. The effectiveness of oil revenue funds and their design have received considerable attention from researchers and policymakers recently. Using empirical model, it is found that an oil revenue fund in Kazakhstan stabilized the government expenditure, but did not stabilize real effective exchange rates.

  13. Census 2001: issues and perspectives.

    Science.gov (United States)

    1998-01-01

    This article discusses the Census of India for 2001 and gender issues such as the sex ratio, undercounts of girls, tribe and scheduled caste data, and the data users' conference. The April 1998 conference was attended by representatives of government planning and development departments, research institutions, and statisticians and researchers. Under consideration was a government Ministry of Welfare proposal to reintroduce, after a 60-year hiatus, data by scheduled caste and tribe. This issue is complicated by criteria that vary by state and includability. Quotas for backward classes in educational institutions, government jobs, and in decision-making bodies are the reason for designations by caste. Some groups are distressed because of lack of inclusion as backward classes. M.N. Srinivas strongly advises that counting by caste will create problems for enumerators and will result in lawsuits and violent disturbances. G. Shah argues that caste counts will not weaken the caste system nor expand their political power, but will intensify internal conflicts between the Dalit and Bahujan movements. One other issue is the reintroduction of the 1961 Household schedule which provides family composition by landholding size and household enterprise. Krishnaji advises that this data would help analyze sex ratio imbalances. In 1997, the Core Group examined gender equity issues and operational issues about increasing the scope without increasing costs. The Core Group recommended caste data at the district and sub-district level. Undercounting of the female work force is a continuing issue from the 1991 Census. Suggestions by the Core Group are indicated in brief.

  14. Site Environmental Report for 2001

    Energy Technology Data Exchange (ETDEWEB)

    Pauer, Ron

    2002-07-01

    The mission of Ernest Orlando Lawrence Berkeley National Laboratory (Berkeley Lab) is to continue the long tradition of outstanding research that has made it a premier national and international multiprogram laboratory. In order to provide the highest degree of protection for the public and the environment, Berkeley Lab employs Integrated Safety Management (ISM). ISM is a comprehensive U.S. Department of Energy management system that involves five core functions (work planning, hazard and risk analysis, establishment of controls, work performance, and feedback and improvement). These five core functions are applied to all activities at Berkeley Lab. Laboratory activities are planned and conducted with full regard to protecting the public and the environment and complying with appropriate environmental laws and regulations. Both radiological and nonradiological activities are thoroughly monitored to assess their potential impact on public health and the environment. This annual Site Environmental Report covers activities for calendar year (CY) 2001. Volume I summarizes environmental protection performance and environmental monitoring activities. Volume II contains individual analytical data summarized in the first volume. Volume II is available on request. (For details, see the Preface.) Data are presented in the report using the International System of Units measuring system, more commonly referred to as the metric system. For the convenience of readers, both volumes of this report can be accessed on the Web from the Berkeley Lab Environmental Services home page, which is located at http://www.lbl.gov/ehs/esg. Readers are encouraged to comment on this report by completing either the survey card included with the distributed hard copy of the report or the survey form in the Web version of the report. The format and content of this report satisfy the requirements of United States Department of Energy (DOE) Order 231.1, Environment, Safety and Health Reporting,1 and

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

    Science.gov (United States)

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

    2016-02-01

    The economic situation in German Hospitals is tense and needs the implementation of differentiated controlling instruments. Accordingly, parameters of revenue development of different organizational units within a hospital are needed. This is particularly necessary in the revenue and cost-intensive operating theater field. So far there are only barely established productivity data for the control of operating room (OR) revenues during the year available. This article describes a valid method for the calculation of case-related revenues per OR minute conform to the diagnosis-related groups (DRG).For this purpose the relevant datasets from the OR information system and the § 21 productivity report (DRG grouping) of the University Medical Center Göttingen were combined. The revenues defined in the DRG browser of the Institute for Hospital Reimbursement (InEK) were assigned to the corresponding process times--incision-suture time (SNZ), operative preparation time and anesthesiology time--according to the InEK system. All full time stationary DRG cases treated within the OR were included and differentiated according to the surgical department responsible. The cost centers "OR section" and "anesthesia" were isolated to calculate the revenues of the operating theater. SNZ clusters and cost type groups were formed to demonstrate their impact on the revenues per OR minute. A surgical personal simultaneity factor (GZF) was calculated by division of the revenues for surgeons and anesthesiologists. This factor resembles the maximum DRG financed personnel deployment for surgeons in German hospitals.The revenue per OR minute including all cost types and DRG was 16.63 €/min. The revenues ranged from 10.45 to 24.34 €/min depending on the surgical field. The revenues were stable when SNZ clusters were analyzed. The differentiation of cost type groups revealed a revenue reduction especially after exclusion of revenues for implants and infrastructure. The calculated GZF over

  16. How do changes in media consumption affect newspaper revenue? : Suggestions on earning more revenue, with a special attention to the Nordic region

    OpenAIRE

    Shahbazi, Fatemeh

    2016-01-01

    This thesis is concentrated on the changes in consumer’s newspaper consumption and its impact on newspaper’s revenue in order to find out how printed news can earn more money. This thesis has a special attention on the Nordic region newspaper industry. The aim of this thesis is to explain how changes occurred in news consumption habits of users has impacted on newspaper firms’ revenue in order to find new strategies for newspaper firms for earning more money to remain survived. The research q...

  17. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

    Full Text Available Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality

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

    CSIR Research Space (South Africa)

    Mahola, U

    2015-08-01

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

  19. 78 FR 53194 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Science.gov (United States)

    2013-08-28

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Advisory Committee on Tax Exempt and Government Entities (ACT) will...

  20. Revenue Sharing in Professional Sports Leagues : For the Sake of Competitive Balance or as a Result of Monopsony Power?

    NARCIS (Netherlands)

    Palomino, F.A.; Sakovics, J.

    2000-01-01

    We analyze the distribution of broadcasting revenues by sports leagues.In the context of an isolated league, we show that when the teams engage in competitive bidding to attract talent, the league's optimal choice is full revenue sharing (resulting in full competitive balance) even if the revenues