WorldWideScience

Sample records for revenue service appeals

  1. 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.

  2. 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...

  3. 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...

  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. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

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

  7. 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.

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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.

  15. 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…

  16. 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.

  17. 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...

  18. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. Revenue-Sharing Contract Models for Logistics Service Supply Chains with Mass Customization Service

    Directory of Open Access Journals (Sweden)

    Weihua Liu

    2015-01-01

    Full Text Available The revenue-sharing contract is one of the most important supply chain coordination contracts; it has been applied in various supply chains. However, studies related to service supply chains with mass customization (MC are lacking. Considering the equity of benefit distribution between the members of service supply chains, in this paper, we designed two revenue-sharing contracts. The first contract for the maximum equity of a single logistics service integrator (LSI and single functional logistics service provider (FLSP in a two-echelon logistics service supply chain was designed by introducing the fair entropy function (“one to one” model. Furthermore, the method is extended to a more complex supply chain, which consists of a single LSI and multiple FLSPs. A new contract was designed not only for considering the equity of an LSI and each FLSP but also for the equity between each FLSP (“one to N” model. The “one to one” model in three-echelon LSSC is also provided. The result exemplifies that, whether in the “one to one” model or “one to N” model, there exists a best interval of customized level when the revenue-sharing coefficient reaches its maximum.

  6. Bus Route Design with a Bayesian Network Analysis of Bus Service Revenues

    OpenAIRE

    Liu, Yi; Jia, Yuanhua; Feng, Xuesong; Wu, Jiang

    2018-01-01

    A Bayesian network is used to estimate revenues of bus services in consideration of the effect of bus travel demands, passenger transport distances, and so on. In this research, the area X in Beijing has been selected as the study area because of its relatively high bus travel demand and, on the contrary, unsatisfactory bus services. It is suggested that the proposed Bayesian network approach is able to rationally predict the probabilities of different revenues of various route services, from...

  7. 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...

  8. Control of rolling contact fatigue on premium rails in revenue service.

    Science.gov (United States)

    2014-11-01

    Effective rail maintenance strategies are : essential for controlling rolling contact fatigue : (RCF) and reducing wear of rails under heavy : axle load (HAL) operations. In an effort to : optimize rail maintenance strategies in revenue : service, Tr...

  9. Part 1 : heavy axle load revenue service mega site testing 2005-2012.

    Science.gov (United States)

    2014-06-01

    Since 2005, the Federal Railroad Administration : and the Association of American Railroads have : jointly funded a heavy axle load (HAL) revenue : service testing program with several objectives. : One objective is to determine the effects of HAL : ...

  10. Part 2 : heavy axle load revenue service mega site testing 2005-2012.

    Science.gov (United States)

    2014-06-01

    Since 2005, the Federal Railroad Administration : and the Association of American Railroads have : jointly funded a heavy axle load (HAL) revenue : service testing program, with several objectives. : One objective is to determine the effects of HAL :...

  11. Effects of Persuasive Appeals in Public Service Advertising

    Science.gov (United States)

    Lynn, Jerry R.

    1974-01-01

    Concludes that of four message types perceived on the basis of persuasive appeal--emotional, logical, source-attribute, and fear--emotional appeal is the most effective and source-attribute the least effective method of advertising. (RB)

  12. 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...

  13. 50 CFR 36.37 - Revenue producing visitor services.

    Science.gov (United States)

    2010-10-01

    ... Section 36.37 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR... compensation to persons who visit a refuge, including such services as providing food, accommodations... equal and are not additive. (2) In selecting persons to provide any type of visitor service for refuges...

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

    Science.gov (United States)

    Fox, D M; Schaffer, D C

    1991-01-01

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

  15. 76 FR 21098 - Internal Revenue Service Advisory Council (IRSAC); Nominations

    Science.gov (United States)

    2011-04-14

    ... Treasury and IRS policies. ``The IRS has special interest in assuring that women and men, members of all... Professional Responsibility (OPR). Members are not paid for their services. However, travel expenses for...

  16. 77 FR 24268 - Internal Revenue Service Advisory Council (IRSAC); Nominations

    Science.gov (United States)

    2012-04-23

    ... interest in assuring that women and men, members of all races and national origins, and individuals with... Professional Responsibility (OPR). Members are not paid for their services. However, travel expenses for...

  17. Bus Route Design with a Bayesian Network Analysis of Bus Service Revenues

    Directory of Open Access Journals (Sweden)

    Yi Liu

    2018-01-01

    Full Text Available A Bayesian network is used to estimate revenues of bus services in consideration of the effect of bus travel demands, passenger transport distances, and so on. In this research, the area X in Beijing has been selected as the study area because of its relatively high bus travel demand and, on the contrary, unsatisfactory bus services. It is suggested that the proposed Bayesian network approach is able to rationally predict the probabilities of different revenues of various route services, from the perspectives of both satisfying passenger demand and decreasing bus operation cost. This way, the existing bus routes in the studied area can be optimized for their most probable high revenues.

  18. Project risk and appeals in U.S. Forest Service planning

    International Nuclear Information System (INIS)

    Stern, Marc J.; Predmore, S. Andrew; Morse, Wayde C.; Seesholtz, David N.

    2013-01-01

    The National Environmental Policy Act (NEPA) requires U.S. Forest Service planning processes to be conducted by interdisciplinary teams of resource specialists to analyze and disclose the likely environmental impacts of proposed natural resource management actions on Forest Service lands. Multiple challenges associated with these processes have been a source of frustration for the agency. One of these challenges involves administrative appeals through which public entities can challenge a Forest Service decision following a NEPA process. These appeals instigate an internal review process and can result in an affirmation of the Forest Service decision, a reversal of that decision, or additional work that re-initiates all or part of the NEPA process. We examine the best predictors of appeals and their outcomes on a representative sample of 489 Forest Service NEPA processes that were decided between 2007 and 2009. While certain factors associated with pre-existing social contexts (such as a history of controversy) or pre-determined elements of a proposed action (such as the extraction of forest products) predispose certain processes to a higher risk of appeals, other practices and process-related strategies within the control of the agency also appear to bear meaningful influence on the occurrence of appeals and their outcomes. Appeals and their outcomes were most strongly related to programmatic, structural (turnover of personnel in particular), and relationship risks (both internal and external) within the processes, suggesting the need for greater focus within the agency on cultivating positive internal and external relationships to manage the risk of appeals. -- Highlights: ► We examined appeals and their outcomes on 489 U.S. Forest Service NEPA processes. ► Project type, context, team turnover, and personal relationships predicted appeals. ► External relationship management and staff turnover best predicted appeal outcomes. ► Positive internal and

  19. Project risk and appeals in U.S. Forest Service planning

    Energy Technology Data Exchange (ETDEWEB)

    Stern, Marc J., E-mail: mjstern@vt.edu [Department of Forest Resources and Environmental Conservation, Virginia Tech, 304 Cheatham Hall (0324), Blacksburg, VA 24061 (United States); Predmore, S. Andrew, E-mail: spred2@uis.edu [Department of Environmental Studies, University of Illinois-Springfield, Public Affairs Center, Room 314, Springfield, IL 62703 (United States); Morse, Wayde C., E-mail: morsewc@auburn.edu [School of Forestry and Wildlife Sciences, Auburn University, 3301 Forestry and Wildlife Bldg., Auburn, AL 36849 (United States); Seesholtz, David N., E-mail: dseesholtz@fs.fed.us [Focused Science Delivery Program, Pacific Northwest Research Station, USDA Forest Service, 1249S Vinnell Way, Suite 200, Boise, ID 83709 (United States)

    2013-09-15

    The National Environmental Policy Act (NEPA) requires U.S. Forest Service planning processes to be conducted by interdisciplinary teams of resource specialists to analyze and disclose the likely environmental impacts of proposed natural resource management actions on Forest Service lands. Multiple challenges associated with these processes have been a source of frustration for the agency. One of these challenges involves administrative appeals through which public entities can challenge a Forest Service decision following a NEPA process. These appeals instigate an internal review process and can result in an affirmation of the Forest Service decision, a reversal of that decision, or additional work that re-initiates all or part of the NEPA process. We examine the best predictors of appeals and their outcomes on a representative sample of 489 Forest Service NEPA processes that were decided between 2007 and 2009. While certain factors associated with pre-existing social contexts (such as a history of controversy) or pre-determined elements of a proposed action (such as the extraction of forest products) predispose certain processes to a higher risk of appeals, other practices and process-related strategies within the control of the agency also appear to bear meaningful influence on the occurrence of appeals and their outcomes. Appeals and their outcomes were most strongly related to programmatic, structural (turnover of personnel in particular), and relationship risks (both internal and external) within the processes, suggesting the need for greater focus within the agency on cultivating positive internal and external relationships to manage the risk of appeals. -- Highlights: ► We examined appeals and their outcomes on 489 U.S. Forest Service NEPA processes. ► Project type, context, team turnover, and personal relationships predicted appeals. ► External relationship management and staff turnover best predicted appeal outcomes. ► Positive internal and

  20. Resource and revenue potential of California residential load participation in ancillary services

    International Nuclear Information System (INIS)

    Mathieu, Johanna L.; Dyson, Mark E.H.; Callaway, Duncan S.

    2015-01-01

    Increasing penetrations of intermittent renewable energy resources will require additional power system services. California recently adopted an energy storage mandate to support its renewable portfolio standard, which requires 33% of delivered energy from renewables by 2020. The objective of this paper is to estimate the amount of energy storage that could be provided by residential thermostatically controlled loads, such as refrigerators and air conditioners, and the amount of revenue that could be earned by loads participating in ancillary services markets. We model load aggregations as virtual energy storage, and use simple dynamical system models and publicly available data to generate our resource and revenue estimates. We find that the resource potential is large: 10–40 GW/8–12 GWh, which is significantly more than that required by the mandate. We also find that regulation and spinning/non-spinning reserve revenues vary significantly depending upon type of load and, for heat pumps and air conditioners, climate zone. For example, mean regulation revenues for refrigerators are $11/year, for electric water heaters are $24/year, for air conditioners are $0-32/year, and for heat pumps are $22–56/year. Both consumer choices, such as appliance settings, and policy, such as the design of ancillary service compensation and appliance standards, could increase revenue potentials. - Highlights: • California's energy storage mandate requires 1.325 GW of energy storage by 2020. • Residential loads such as refrigerators have thermal energy storage. • California's residential loads could provide 10-40 GW/8-12 GWh of storage. • Loads participating in ancillary services markets could earn up to $56/load/year. • Consumer choices and policy mechanisms could increase revenue potentials

  1. 77 FR 57055 - Regulations Governing Practice Before the Internal Revenue Service

    Science.gov (United States)

    2012-09-17

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

  2. 26 CFR 301.6223(e)-1 - Effect of Internal Revenue Service's failure to provide notice.

    Science.gov (United States)

    2010-04-01

    ... failed to provide notice to partnership A. Notwithstanding the Internal Revenue Service's notice to the... the partnership through the pass-thru partner. However, this rule does not apply if the indirect...: Example 1. Partnership ABC has as one of its partners, A, a partnership with three partners, X, Y, and Z...

  3. Global budgets in Maryland: early evidence on revenues, expenses, and margins in regulated and unregulated services

    DEFF Research Database (Denmark)

    Malmmose, Margit; Mortensen, Karoline; Holm, Claus

    2018-01-01

    suggest that regulated profit ratios for treatment hospitals increased (from 5% in2007 to 8% in 2013) and regulated expense-to-gross patient revenue ratios decreased (75%in 2007 and 68% in 2013) relative to the controls. Simultaneously, the profit margins fortreatment hospitals’ unregulated services...

  4. Revenue sources for essential services in Florida: findings and implications for organizing and funding public health.

    Science.gov (United States)

    Livingood, William C; Morris, Michael; Sorensen, Bonita; Chapman, Karen; Rivera, Lillian; Beitsch, Les; Street, Phil; Coughlin, Susan; Smotherman, Carmen; Wood, David

    2013-01-01

    The Florida Public Health Practice-Based Research Network conducted the study of Florida county health departments (CHDs) to assess relationships between self-assessed performance on essential services (ESs) and sources of funding. Primary data were collected using an online survey based on Public Health Accreditation Board standards for ES. Bivariate and multivariate analyses were conducted to assess the relationship of sources and amounts of revenue obtained from the Florida Department of Health financial system to responses to the survey of CHD capacity for ESs. Self-assessed CHD performance for each ES varied extensively among the CHDs and across the 10 ESs, ranging from a high of 98% CHDs completely or almost completely meeting the standards for ES 2 (Investigating Problems and Hazards) to a low of 32% completely or almost completely meeting standards for ES 10 (Research/Evidence). Medicaid revenue and fees were positively correlated with some ESs. Per capita revenue support varied extensively among the CHDs. Revenue for ES is decreasing and is heavily reliant on noncategorical (discretionary) revenue. This study has important implications for continued reliance on ES as an organizing construct for public health.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-06-01

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

  6. Labour-Intensive Services and Changes in Value Added Tax Revenue

    Directory of Open Access Journals (Sweden)

    Krzikallova Katerina

    2016-03-01

    Full Text Available VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the Czech Republic. The data used for the analysis were obtained by a questionnaire, as well as through research performed at the General Financial Directorate and the Czech Statistical Office. To analyze the data, a comparison analysis and descriptive statistical methods were used. The change in VAT rate would cause a decrease in VAT revenue up to 1.6 billion CZK per year, but it would also bring positive effects, especially in the business development of the suppliers of labor intensive services. It could also prevent a price increase during the planned introduction of the e-sales system in restaurants.

  7. 7 CFR 54.1023 - Denial or withdrawal of appeal service.

    Science.gov (United States)

    2010-01-01

    ... MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS INSPECTION ACT..., Processing, and Packaging of Livestock and Poultry Products § 54.1023 Denial or withdrawal of appeal service...

  8. 7 CFR 54.1022 - When request for appeal service may be withdrawn.

    Science.gov (United States)

    2010-01-01

    ... MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS INSPECTION ACT..., Processing, and Packaging of Livestock and Poultry Products § 54.1022 When request for appeal service may be...

  9. Understanding school food service characteristics associated with higher competitive food revenues can help focus efforts to improve school food environments.

    Science.gov (United States)

    Guthrie, Joanne F; Newman, Constance; Ralston, Katherine; Prell, Mark; Ollinger, Michael

    2012-08-01

    Many school food services sell extra foods and beverages, popularly referred to as “competitive foods,” in addition to USDA school meals. On the basis of national survey data, most competitive foods and beverages selected by students are of low nutritional value. Recent federal legislation will allow schools that participate in USDA school meal programs to sell competitive foods only if the food items they sell meet nutrition standards based on the Dietary Guidelines for Americans. Concerns have been raised about the potential effects of limiting competitive foods on local school food service finances. However, national data indicate that only in a subset of schools do food services receive large amounts of revenues from competitive foods. These food services are typically located in secondary schools in more affluent districts, serving higher proportions of students who do not receive free or reduced price meals. Compared to other food services, these food services couple higher competitive food revenues with lower school meal participation. Increasing school meal participation could increase meal revenues to offset any loss of competitive food revenues. Replacing less-healthful competitive items with healthier options could also help maintain school food service revenues while improving the school food environment. Nationally consistent nutrition standards for competitive foods may encourage development and marketing of healthful products.

  10. Can Appealing to Patient Altruism Reduce Overuse of Health Care Services? An Experimental Survey.

    Science.gov (United States)

    Riggs, Kevin R; Ubel, Peter A; Saloner, Brendan

    2017-07-01

    A challenge to reducing overuse of health services is communicating recommendations against unnecessary health services to patients. The predominant approach has been to highlight the limited benefit and potential harm of such services for that patient, but the prudent use of health resources can also benefit others. Whether appealing to patient altruism can reduce overuse is unknown. To determine whether altruistic appeals reduce hypothetical requests for overused services and affect physician ratings. Experimental survey using hypothetical vignettes describing three overused health services (antibiotics for acute sinusitis, imaging for acute low back pain, and annual exams for healthy adults). U.S. adults recruited from Research Now, an online panel of individuals compensated for performing academic and marketing research surveys. In the control version of the vignettes, the physician's rationale for recommending against the service was the minimal benefit and potential for harm. In the altruism version, the rationale additionally included potential benefit to others by forgoing that service. Differences in requests for overused services and physician ratings between participants randomized to the control and altruism versions of the vignettes. A total of 1001 participants were included in the final analyses. There were no significant differences in requests for overused services for any of the clinical scenarios (P values ranged from 0.183 to 0.547). Physician ratings were lower in the altruism version for the acute sinusitis (6.68 vs. 7.03, P = 0.012) and back pain scenarios (6.14 vs. 6.83, P < 0.001), and marginally lower for the healthy adult scenario (5.27 vs. 5.57, P = 0.084). In this experimental survey, altruistic appeals delivered by physicians did not reduce requests for overused services, and resulted in more negative physician ratings. Further studies are warranted to determine whether alternative methods of appealing to patient altruism

  11. 7 CFR 54.1021 - Request for appeal service.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS INSPECTION ACT (CONTINUED) MEATS, PREPARED MEATS, AND...

  12. 7 CFR 54.1024 - Who shall perform appeal service.

    Science.gov (United States)

    2010-01-01

    ....1024 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS INSPECTION ACT...

  13. Using fee-for-service testing to generate revenue for the 21st century public health laboratory.

    Science.gov (United States)

    Loring, Carol; Neil, R Brock; Gillim-Ross, Laura; Bashore, Matthew; Shah, Sandip

    2013-01-01

    The decrease in appropriations for state public health laboratories (SPHLs) has become a major concern as tax revenues and, subsequently, state and federal funding, have decreased. These reductions have forced SPHLs to pursue revenue-generating opportunities to support their work. We describe the current state of funding in a sampling of SPHLs and the challenges these laboratories face as they implement or expand fee-for-service testing. We conducted surveys of SPHLs to collect data concerning laboratory funding sources, test menus, fee-for-service testing, and challenges to implementing fee-for-service testing. Most SPHLS receive funding through three revenue sources: state appropriation, federal funding, and fee-for-service testing (cash funds). Among SPHLs, state appropriations ranged from $0 to more than $6 per capita, federal funding ranged from $0.10 to $5 per capita, and revenue from fee-for-service testing ranged from $0 to $4 per capita. The tests commonly performed on a fee-for-service basis included assays for sexually transmitted diseases, mycobacterial cultures, newborn screening, and water testing. We found that restrictive legislation, staffing shortages, inadequate software for billing fee-for-service testing, and regulations on how SPHLs use their generated revenue are impediments to implementing fee-for-service testing. Some SPHLs are considering implementing or expanding fee-for-service testing as a way to recapture funds lost as a result of state and federal budget cuts. This analysis revealed many of the obstacles to implementing fee-for-service testing in SPHLs and the potential impact on SPHLs of continued decreases in funding.

  14. 75 FR 62623 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Internal Revenue Service (IRS...

    Science.gov (United States)

    2010-10-12

    ... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2010-0015] Privacy Act of 1974, as Amended; Computer Matching Program (SSA/ Internal Revenue Service (IRS))--Match Number 1016 AGENCY: Social Security... regarding protections for such persons. The Privacy Act, as amended, regulates the use of computer matching...

  15. 75 FR 18251 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Internal Revenue Service (IRS...

    Science.gov (United States)

    2010-04-09

    ... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2009-0066] Privacy Act of 1974, as Amended; Computer Matching Program (SSA/ Internal Revenue Service (IRS))--Match 1305 AGENCY: Social Security... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Public Law (Pub. L.) 100-503...

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

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany

    2016-04-26

    This presentation provides an overview of new and ongoing NREL research that aims to improve our understanding of reliability and revenue sufficiency challenges through modeling tools within a markets framework.

  17. 7 CFR 868.61 - How to request appeal inspection service.

    Science.gov (United States)

    2010-01-01

    ... may be made with the Board of Appeals and Review or the field office that performed the appeal... application shall be made: (i) Before the rice has left the place where the inspection being appealed was... inspection be based on: (i) The file sample or (ii) a new sample. However, an appeal inspection shall be...

  18. The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model.

    Science.gov (United States)

    Adane, Kasaw; Abiy, Zenegnaw; Desta, Kassu

    2015-01-01

    The rapid and continuous growth of health care cost aggravates the frequently low priority and less attention given in financing laboratory services. The poorest countries have the highest out-of-pocket spending as a percentage of income. Higher charges might provide a greater potential for revenue. If fees raise quality sufficiently, it can enhance usage. Therefore, estimating the revenue generated from laboratory services could help in capacity building and improved quality service provision. Panel study design was used to determine revenue generated from clinical chemistry and hematology services at Tikur Anbessa Specialized Teaching Hospital, Addis Ababa, Ethiopia. Activity-Based Costing (ABC) model was used to determine the true cost of tests performed from October 2011 to December 2011 in the hospital. The principle of Activity-based Costing is that activities consume resources and activities consumed by services which incur the costs and hence service takes the cost of resources. All resources with costs are aggregated with the established casual relationships. The process maps designed was restructured in consultation with the senior staffs working and/or supervising the laboratory and pretested checklists were used for observation. Moreover, office documents, receipts and service bills were used while collecting data. The amount of revenue collected from services was compared with the cost of each subsequent test and the profitability or return on investment (ROI) of services was calculated. Data were collected, entered, cleaned, and analyzed using Microsoft Excel 2007 software program and Statistical Software Package for Social Sciences version 19 (SPSS). Paired sample t test was used to compare the price and cost of each test. P-value less than 0.05 were considered as statistically significant. A total of 25,654 specimens were analyzed during 3 months of regular working hours. The total numbers of clinical chemistry and hematology tests performed during

  19. Optimization of the revenue of the New York city taxi service using Markov Decision Processes

    NARCIS (Netherlands)

    Li, P.; Bhulai, Sandjai; van Essen, J.T.; Bhulai, Sandjai; Kardaras, Dimitris

    2017-01-01

    Taxis are an essential component of the transportation system in most urban centers. The ability to optimize the efficiency of routing represents an opportunity to increase revenues for taxi drivers. The vacant taxis cruising on the roads are not only wasting fuel consumption, the time of a taxi

  20. Medicare Appeals Council Decisions

    Data.gov (United States)

    U.S. Department of Health & Human Services — Decisions of the Departmental Appeals Board's Medicare Appeals Council involving claims for entitlement to Medicare and individual claims for Medicare coverage and...

  1. Runtime QoS control and revenue optimization within service oriented architecture

    NARCIS (Netherlands)

    Zivkovic, Miroslav

    2014-01-01

    The paradigms of service-oriented computing (SOC) and its underlying service-oriented architecture (SOA) have changed the way software applications are designed, developed, deployed, and consumed. Software engineers can therefore realize applications by service composition, using services offered by

  2. Do Emotional Appeals in Public Service Advertisements Influence Adolescents' Intention to Reduce Consumption of Sugar-Sweetened Beverages?

    Science.gov (United States)

    Bleakley, Amy; Jordan, Amy B; Hennessy, Michael; Glanz, Karen; Strasser, Andrew; Vaala, Sarah

    2015-08-01

    Mass media campaigns are a commonly used approach to reduce sugary drink consumption, which is linked to obesity in children and adolescents. The present study investigated the direct and mediated effects of emotional appeals in public service advertisements (PSAs) that aired between 2010 and 2012 on adolescents' intention to reduce their sugar-sweetened beverage (SSB) consumption. An online randomized experiment was conducted with a national sample of adolescent respondents ages 13 to 17 years old (N = 805). Participants were randomly assigned to 1 of 4 conditions. Three experimental conditions represented PSAs with different emotional appeals: humor, fear, and nurturance, plus a fourth control condition. The outcome was adolescents' intention to cut back on SSBs. The direct effect of fear appeals on intention was mediated through adolescents' perception of the PSAs' argument strength; perceived argument strength was also the key mediator for the indirect effects of humor and nurturance on intention. Several hypothesized mediators influenced by the appeals were not associated with intention. This is the first study to test the effect of persuasive emotional appeals used in SSB-related PSAs. The perceived strength of the PSAs' arguments is important to consider in the communication of messages designed to reduce SSB consumption.

  3. 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

  4. Exploring a business to business recurring revenue framework for the delivery of software as a service through a cloud computing channel

    OpenAIRE

    Dempsey, David

    2015-01-01

    Cloud Computing (CC) is creating a new paradigm for the distribution of computer software applications. Within this context CC enabled Software as a Service (SaaS) fundamentally changes the revenue expectations and business model for the application software industry. This study considers the revenue expectation of the CC industry and its dependency on renewal subscriptions, while the study focuses on SaaS in the Business-to-Business (B2B) domain, delivered through the CC chann...

  5. 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...

  6. Effects of Housing Costs and Home Sales on Local Government Revenues and Services

    OpenAIRE

    Allee, David J.

    1991-01-01

    The subtitle of this paper should be " How recession and federal devolution have caused local governments to cut services and raise property taxes --now, what should be done in response to the resulting clamor for local government consolidation?" Housing drives local government services. Home sales represent opportunities for more income and more costs. Intergovernmental competition for tax base and the role of state and federal aid to provide equity between jurisdictions are central to the q...

  7. Electric sales and revenue: 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-01-01

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

  8. 5 CFR 3101.106 - Additional rules for Internal Revenue Service employees.

    Science.gov (United States)

    2010-01-01

    ..., accountant, or firm of attorneys or accountants to any person in connection with any official business which... legal services involving Federal, State or local tax matters; (2) Appearing on behalf of any taxpayer as a representative before any Federal, State, or local government agency, in an action involving a tax...

  9. A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

    2012-01-01

    Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

  10. 26 CFR 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other...

    Science.gov (United States)

    2010-04-01

    ... letters and documents relating to pension and other plans. 301.6104(a)-3 Section 301.6104(a)-3 Internal... of Internal Revenue Service letters and documents relating to pension and other plans. (a) In general... qualification of a pension, profit-sharing or stock bonus plan under section 401(a), an annuity plan under...

  11. The Influence of Organisational Culture on Mainstreaming Monitoring and Evaluation in Public Entities Revenue Services

    Directory of Open Access Journals (Sweden)

    K. Sebedi

    2012-12-01

    Full Text Available Research informs us that most of the problems confronting governments can be traced to their inability and failure to appropriately analyze and evaluate organizational culture. This article argues that there is a direct link between organizational culture, organizational performance, as well as monitoring and evaluation. Understanding the effect that organizational culture has, is a significant factor of good governance. The importance of a strong organizational culture together with effective monitoring and evaluation processes contribute appreciably towards efficient performance and effective service delivery. Yet mainstreaming monitoring and evaluation in government departments and entities is often met with varying challenges. Such challenges can be better understood and addressed through aligning the entities’ organizational culture to government’s monitoring and evaluation initiatives. The focus of the article is on responding to the pertinent question: what are the current challenges relative to implementation and how should they be addressed? The article will thus highlight some of the key challenges that are associated with organizational culture, which have direct impact on the mainstreaming of monitoring and evaluation.

  12. 48 CFR Appendix A to Chapter 2 - Armed Services Board of Contract Appeals

    Science.gov (United States)

    2010-10-01

    ... of Defense for Acquisition, Technology and Logistics and may perform other duties as directed not... Logistics, the General Counsel of the Department of Defense, and the Assistant Secretaries of the Military... the extent determined by the Under Secretary of Defense (Comptroller). The cost of processing appeals...

  13. 30 CFR 241.72 - How will the Office of Hearings and Appeals conduct the hearing on the record?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will the Office of Hearings and Appeals conduct the hearing on the record? 241.72 Section 241.72 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT PENALTIES Penalties for Federal and Indian Oil and Gas Leases General Provisions § 241.72 How...

  14. Departmental Appeals Board Decisions

    Data.gov (United States)

    U.S. Department of Health & Human Services — Decisions issued by the Chair and Board Members of the Departmental Appeals Board concerning determinations in discretionary, project grant programs, including...

  15. 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.

  16. 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

  17. Aesthetic Appeal

    DEFF Research Database (Denmark)

    Folkmann, Mads Nygaard

    2014-01-01

    of experience, e.g. in appeal to emotions or pleasure. 2) On a conceptual-hermeneutical level, the staging of meaning by design objects is in question. This regards, on the one hand, the appeal to understanding by the human subject and, on the other hand, the ability of the object to reflect its own character...... on three levels: 1) On a sensual-phenomenological level, the focus is on sensual appeal, i.e. how the design object by its sensual and tactile effects and its outer shape creates an appeal to human experience. This is not a matter of style but of the object relating to and framing the conditions......, the question of aesthetics in design may be answered by both addressing the internal meaning formulation of the aesthetic appeal and the external cultural and discursive framing of design that influences how design is perceived as ‘aesthetic’....

  18. 7 CFR 54.1027 - Application of other regulations to appeal service.

    Science.gov (United States)

    2010-01-01

    ... MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS INSPECTION ACT..., Processing, and Packaging of Livestock and Poultry Products § 54.1027 Application of other regulations to...

  19. Analysis of revenue from Tax on Services of Any Nature (TSAN in Paraná: the impacts of fiscal responsibility law

    Directory of Open Access Journals (Sweden)

    Rogélio Gerônimo dos Santos

    2013-12-01

    Full Text Available Brazil is as one of the countries with the highest tax burden in the world. Such taxation is necessary to cover the costs of services that are characteristics of the State and are demanded by society. However, the municipalities’ taxes have not shown significant impacts on city budget revenues. The objective of this study is to analysis the behavior of the collection per capita Tax on Services of Any Nature (TSAN, in the state of Paraná, in the period 1997-2011 with the impacts of the Fiscal Responsibility Law (FRL. The methodology is divided in two parts; first one deals with the theoretical discuss of taxation me, the second presents the spatial distribution of the collection of municipal taxes is determined through the use of techniques of Exploratory Spatial Data Analysis (ESDA – Index Moran Local and Global – to verify spatial autocorrelation between the municipalities of Parana and confirm the existence of spatial cluster. The results shown that in the period 2005-2011, there was an increase in the concentration of municipalities around the mesoregion of Curitiba in the clustering pattern high-high. Thus, it appears that the mesoregions “less expressive” of Parana, with respect to revenue per capita of the TSAN with the same intensity from mesoregion Metropolitan of Curitiba and mesoregion Center East.

  20. A mixed-methods approach to conducting Internal Revenue Service-compliant community health needs assessments: a case example for nonprofit hospital leaders

    Directory of Open Access Journals (Sweden)

    Oglesby WH

    2014-10-01

    Full Text Available Willie H Oglesby, Ken Slenkovich Department of Health Policy and Management, College of Public Health, Kent State University, Kent, OH, USA Background: The Patient Protection and Affordable Care Act created new requirements for nonprofit hospitals to conduct a Community Health Needs Assessment (CHNA at least once every 3 years, with a significant tax penalty for noncompliance. While some resources exist to help nonprofit hospital leaders conduct various aspects of a CHNA, few reflect the new Internal Revenue Service requirements. Methods: Many different models of CHNAs have emerged over the years. Although each has its unique features, the essential elements of a CHNA include engaging stakeholders, defining the community, gathering sufficient representative data, prioritizing information, and reporting results. In this paper, we expand upon this basic approach by offering a practical step-by-step guide to conducting CHNAs that meets new Internal Revenue Service regulations. Results: We developed and tested this methodology in partnership with several nonprofit hospital systems in Northeast Ohio, USA. In this paper, we discuss our use of the methodology and identify recommendations for other nonprofit hospital leaders. Conclusion: The methodology presented in this paper is a cost-effective approach to satisfying new CHNA requirements and nonprofit hospital leaders should consider using it or modifying it to fit their unique needs. Keywords: Affordable Care Act, CHNA, community benefit, community hospital

  1. A comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L; Holmes, George M; Pink, George H

    2012-01-01

    Medicare cost reports (MCR), Internal Revenue Service form 990s (IRS 990), and audited financial statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

  2. 9 CFR 381.35 - Appeal inspections; how made.

    Science.gov (United States)

    2010-01-01

    ... the employee of the Department making the appeal determination. The cost of any such appeal shall be... Employees; Appeals § 381.35 Appeal inspections; how made. Any person receiving inspection service may, if dissatisfied with any decision of an inspector relating to any inspection, file an appeal from such decision...

  3. 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

  4. 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...

  5. Strategies for successful revenue cycle outsourcing.

    Science.gov (United States)

    Lisowski, Duane A; Sanderson, Brian

    2013-09-01

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

  6. 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...

  7. 7 CFR 29.430 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Appeals. 29.430 Section 29.430 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... INSPECTION Regulations Miscellaneous § 29.430 Appeals. Appeals of test results for imported tobacco must be...

  8. 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…

  9. Office of Medicare Hearings and Appeals (OMHA) - Receipts by Appeal Category

    Data.gov (United States)

    U.S. Department of Health & Human Services — This data set provides information about the appeals and claims received by the Office of Medicare and Hearings by appeal category for Fiscal Year 2006 - 2012.

  10. Feeling Good and Doing Good for the Environment: The Use of Emotional Appeals in Pro-Environmental Public Service Announcements

    Science.gov (United States)

    Searles, Kathleen

    2010-01-01

    Research in political psychology suggests that politicians successfully manipulate emotions through campaign advertisements. While work in environmental psychology emphasizes emotional connection to the environment, scholars have yet to examine the potential of emotional appeals in non-campaign messages. I am interested in the use of emotional…

  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. 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...

  13. Two-tier charging in Maputo Central Hospital: costs, revenues and effects on equity of access to hospital services.

    Science.gov (United States)

    McPake, Barbara; Hongoro, Charles; Russo, Giuliano

    2011-06-02

    Special services within public hospitals are becoming increasingly common in low and middle income countries with the stated objective of providing higher comfort services to affluent customers and generating resources for under funded hospitals. In the present study expenditures, outputs and costs are analysed for the Maputo Central Hospital and its Special Clinic with the objective of identifying net resource flows between a system operating two-tier charging, and, ultimately, understanding whether public hospitals can somehow benefit from running Special Clinic operations. A combination of step-down and bottom-up costing strategies were used to calculate recurrent as well as capital expenses, apportion them to identified cost centres and link costs to selected output measures. The results show that cost differences between main hospital and clinic are marked and significant, with the Special Clinic's cost per patient and cost per outpatient visit respectively over four times and over thirteen times their equivalent in the main hospital. While the main hospital cost structure appeared in line with those from similar studies, salary expenditures were found to drive costs in the Special Clinic (73% of total), where capital and drug costs were surprisingly low (2 and 4% respectively). We attributed low capital and drug costs to underestimation by our study owing to difficulties in attributing the use of shared resources and to the Special Clinic's outsourcing policy. The large staff expenditure would be explained by higher physician time commitment, economic rents and subsidies to hospital staff. On the whole it was observed that: (a) the flow of capital and human resources was not fully captured by the financial systems in place and stayed largely unaccounted for; (b) because of the little consideration given to capital costs, the main hospital is more likely to be subsidising its Special Clinic operations, rather than the other way around. We conclude that the

  14. Two-tier charging in Maputo Central Hospital: Costs, revenues and effects on equity of access to hospital services

    Directory of Open Access Journals (Sweden)

    Russo Giuliano

    2011-06-01

    Full Text Available Abstract Background Special services within public hospitals are becoming increasingly common in low and middle income countries with the stated objective of providing higher comfort services to affluent customers and generating resources for under funded hospitals. In the present study expenditures, outputs and costs are analysed for the Maputo Central Hospital and its Special Clinic with the objective of identifying net resource flows between a system operating two-tier charging, and, ultimately, understanding whether public hospitals can somehow benefit from running Special Clinic operations. Methods A combination of step-down and bottom-up costing strategies were used to calculate recurrent as well as capital expenses, apportion them to identified cost centres and link costs to selected output measures. Results The results show that cost differences between main hospital and clinic are marked and significant, with the Special Clinic's cost per patient and cost per outpatient visit respectively over four times and over thirteen times their equivalent in the main hospital. Discussion While the main hospital cost structure appeared in line with those from similar studies, salary expenditures were found to drive costs in the Special Clinic (73% of total, where capital and drug costs were surprisingly low (2 and 4% respectively. We attributed low capital and drug costs to underestimation by our study owing to difficulties in attributing the use of shared resources and to the Special Clinic's outsourcing policy. The large staff expenditure would be explained by higher physician time commitment, economic rents and subsidies to hospital staff. On the whole it was observed that: (a the flow of capital and human resources was not fully captured by the financial systems in place and stayed largely unaccounted for; (b because of the little consideration given to capital costs, the main hospital is more likely to be subsidising its Special Clinic

  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. 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...

  17. 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,...

  18. 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...

  19. 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...

  20. 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...

  1. The Revenue vs. Service Balance

    Science.gov (United States)

    Savarese, John

    2006-01-01

    Ten years ago, students at the University of Vermont (UVM) had to carry separate ID cards, meal cards, and athletic cards. Today, the single CATcard combines all of these functions, plus library privileges, an optional declining balance program called CAT$cratch, access to computer labs, use of vending machines without quarters, and even a ride on…

  2. 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

  3. 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

  4. 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...

  5. 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.

  6. 7 CFR 91.32 - Where to file for an appeal of a laboratory service and information required.

    Science.gov (United States)

    2010-01-01

    ... laboratory service may be made orally (in person or by telephone), in writing, by e-mail, by facsimile, or by... (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF...

  7. City Revenues and Expenses

    Data.gov (United States)

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

  8. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

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

  9. 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

  10. 7 CFR 1957.6 - Appeal reviews.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Appeal reviews. 1957.6 Section 1957.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... 1900, subpart B. This review is final and will conclude the appellant's administrative appeal process. ...

  11. 7 CFR 4284.4 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Appeals. 4284.4 Section 4284.4 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE SERVICE AND RURAL... with USDA appeal regulations found at 7 CFR part 11 and subpart B of part 1900. If the Agency makes a...

  12. 12 CFR 602.8 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... in writing and addressed to the Director, Office of Management Services (OMS), Farm Credit... business days of receiving your appeal, the OMS Director will tell you, in writing, whether we have granted... until the OMS Director receives your appeal. (c) Unusual circumstances. In unusual circumstances, the...

  13. Increasing the appeal and utilization of services for alcohol and drug problems: what consumers and their social networks prefer.

    Science.gov (United States)

    Tucker, Jalie A; Foushee, H Russell; Simpson, Cathy A

    2009-01-01

    A large gap exists in the United States between population need and the utilization of treatment services for substance-related problems. Surveying consumer preferences may provide valuable information for developing more attractive services with greater reach and impact on population health. A state-level telephone survey using random digit dialling sampling methods assessed preferences for available professional, mutual help, and lay resources, as well as innovative computerized and self-help resources that enhance anonymity (N=439 households in Alabama). Respondents preferred help that involved personal contact compared to computerized help or self-help, but were indifferent whether personalized help was dispensed by professional or lay providers. Attractive service features included lower cost, insurance coverage, confidentiality, rapid and convenient appointments, and addressing functional problems and risks of substance misuse. Respondents in households with a member who misused substances rated services more negatively, especially if services had been used. The findings highlight the utility of viewing substance misusers and their social networks as consumers, and the implications for improving the system of care and for designing and marketing services that are responsive to user preferences are discussed.

  14. 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

  15. 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....

  16. 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...

  17. 5 CFR 511.613 - Appeals reconsideration by the Office.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Appeals reconsideration by the Office. 511.613 Section 511.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLASSIFICATION UNDER THE GENERAL SCHEDULE Classification Appeals § 511.613 Appeals reconsideration by the Office. The Office may, at its...

  18. 7 CFR 1900.56 - Non-appealable decisions.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Non-appealable decisions. 1900.56 Section 1900.56 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS... REGULATIONS GENERAL Adverse Decisions and Administrative Appeals § 1900.56 Non-appealable decisions. The...

  19. 45 CFR 7.8 - Employee's right of appeal.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Employee's right of appeal. 7.8 Section 7.8 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION EMPLOYEE INVENTIONS § 7.8 Employee's right of appeal. An employee who is aggrieved by a determination of the Department may appeal to...

  20. 8 CFR 1003.3 - Notice of appeal.

    Science.gov (United States)

    2010-01-01

    ... having administrative control over the record of proceeding within 30 days of the service of the decision...) General requirements for all appeals. The appeal must be accompanied by a check, money order, or fee... accompanied by a certified English translation. (b) Statement of the basis of appeal. The party taking the...

  1. The Appeal and Applicability of ICT Study Materials – The Viewpoint of Generation-Z Pre-Service Teachers

    Directory of Open Access Journals (Sweden)

    Tomaž Bratina

    2017-03-01

    Full Text Available Effective contemporary teaching is closely connected to the inclusion of ICT, which comprises technological tools and the preparation and distribution of multimedia learning content. Therefore, one of the objectives of pre-service teacher education is to produce a technologically competent teacher. For this reason, the study programe includes a range of learning content where pre-service teachers engage in practical work in order to learn about the uses of ICT, tools and procedures for the production and distribution of multimedia learning content. Current generations of pre-service teachers are considered as belonging to Generation Z, or digital natives, and we can consequently expect experience, greater interest in studying the material and motivation to use ICT in their work. After the conclusion of the ICT in Education course, a study was prepared focusing on the learning materials that pre-service teachers find interesting, how they assess the applicability and transferability of this material and on the assessment of their own qualification for preparing multimedia learning materials. The results have shown that contemporary generations are familiar with working with ICT; however, they lack the experience and knowledge for using programs and tools. They want more knowledge and practical work in preparing multimedia learning material and in its distribution. The possibility of distributing multimedia learning content has resulted in a notable interest in working with Moodle, which is evident from the comparison of results from this year’s generation and those from two years ago. Students believe that the syllabus provided is interesting and useful. The acquired knowledge will be useful in the production of future learning materials and for work in other courses. The findings of the study will be used in the updating and preparation of future syllabi.

  2. Part D Reconsideration Appeals Fact Sheets

    Data.gov (United States)

    U.S. Department of Health & Human Services — If a Part D plan sponsor issues an adverse redetermination decision, the enrollee or the enrollees representative may appeal the decision to the Independent Review...

  3. 7 CFR 1951.896 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Appeals. 1951.896 Section 1951.896 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... 1900 of this chapter. ...

  4. Theoretical Foundations of Appeals Used in Alcohol-Abuse and Drunk-Driving Public Service Announcements in the United States, 1995-2010.

    Science.gov (United States)

    Niederdeppe, Jeff; Avery, Rosemary J; Miller, Emily Elizabeth Namaste

    2018-05-01

    The study identifies the extent to which theoretical constructs drawn from well-established message effect communication theories are reflected in the content of alcohol-related public service announcements (PSAs) airing in the United States over a 16-year period. Content analysis of 18 530 141 alcohol-abuse (AA) and drunk-driving (DD) PSAs appearing on national network and local cable television stations in the 210 largest designated marketing areas (DMAs) from January 1995 through December 2010. The authors developed a detailed content analytic codebook and trained undergraduate coders to reliably identify the extent to which theoretical constructs and other creative ad elements are reflected in the PSAs. We show these patterns using basic descriptive statistics. Although both classes of alcohol-related PSAs used strategies that are consistent with major message effect theories, their specific theoretical orientations differed dramatically. The AA PSAs were generally consistent with constructs emphasized by the Extended Parallel Process Model (EPPM), whereas DD PSAs were more likely to use normative strategies emphasized by the Focus Theory of Narrative Conduct (FTNC) or source credibility appeals central to the Elaboration Likelihood Model. Having identified message content, future research should use deductive approaches to determine if volume and message content of alcohol-control PSAs have an impact on measures of alcohol consumption and/or measures of drunk driving, such as fatalities or driving while intoxicated/driving under the influence arrests.

  5. 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

  6. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

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

  7. What's so appealing? An examination of emotional appeals and viewer engagement in safe-sex PSAs and condom advertisements.

    Science.gov (United States)

    Stevens, Elise M

    2018-01-01

    Whereas advertisements strive to increase revenue, PSAs work to educate and inform. Even though both share the similar goal of persuasion, advertising tends to lead to more effective sales, unlike PSAs, which can have little effect on audience behaviors. Using a systematic, quantitative content analysis, this study examines emotional appeals and viewer engagement in safe-sex PSAs and condom advertisements in online videos (N = 132). PSAs with humor appeals received more viewer attention in terms of views, comments, and ratings than humorous advertisements. Recommendations for designing public health campaigns are discussed in terms of specific appeals for garnering audience attention.

  8. 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...

  9. 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.

  10. 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

  11. 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.

  12. 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.)

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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 ...

  18. 5 CFR 839.1302 - What types of decisions can I appeal?

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false What types of decisions can I appeal? 839.1302 Section 839.1302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... COVERAGE CORRECTIONS ACT Appeal Rights § 839.1302 What types of decisions can I appeal? (a) You can appeal...

  19. 27 CFR 555.79 - Appeal on petition to the Director.

    Science.gov (United States)

    2010-04-01

    ... for review on appeal with the Director within 15 days of the service of an administrative law judge's..., FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE EXPLOSIVES COMMERCE IN EXPLOSIVES License and Permit... filing an appeal with the U.S. Court of Appeals for judicial review. An appeal may be taken by the...

  20. 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

  1. 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.

  2. 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.

  3. 42 CFR 430.3 - Appeals under Medicaid.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Appeals under Medicaid. 430.3 Section 430.3 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED... Provisions § 430.3 Appeals under Medicaid. Three distinct types of disputes may arise under Medicaid. (a...

  4. 28 CFR 549.73 - Appealing the fee.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Appealing the fee. 549.73 Section 549.73 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INSTITUTIONAL MANAGEMENT MEDICAL SERVICES Fees for Health Care Services § 549.73 Appealing the fee. You may seek review of issues related to...

  5. 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)

  6. 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)

  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. 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. 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.

  10. Construction contract revenue recording comparison

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

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

  11. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Science.gov (United States)

    2010-04-01

    ... tax lien. (a) In general. Any person may appeal to the district director of the district in which a notice of federal tax lien was filed on the property or rights to property of such person for a release... of notice of federal tax lien. 301.6326-1 Section 301.6326-1 Internal Revenue INTERNAL REVENUE...

  12. Does providing more services increase the primary hospitals' revenue? An assessment of national essential medicine policy based on 2,675 counties in China.

    Directory of Open Access Journals (Sweden)

    Fei Chen

    Full Text Available To understand whether the increased outpatient service provision (OSP brings in enough additional income (excluding income from essential medicine for primary hospitals (INCOME to compensate for reduced costs of medicine.The two outcomes, annual OSP and INCOME for the period of 2008-2012, were collected from 34,506 primary hospitals in 2,675 counties in 31 provinces in China by the national surveillance system. The data had a four-level hierarchical structure; time points were nested within primary hospital, hospitals within county, and counties within province. We fitted bivariate five-level random effects regression models to examine correlations between OSP and INCOME in terms of their mean values and dose-response effects of the essential medicine policy (EMP. We adjusted for the effects of time period and selected hospital resources.The estimated correlation coefficients between the two outcomes' mean values were strongly positive among provinces (r = 0.910, moderately positive among counties (r = 0.380, and none among hospitals (r = 0.002 and time (r = 0.007. The correlation between their policy effects was weakly positive among provinces (r = 0.234, but none at the county and hospital levels. However, there were markedly negative correlation coefficients between the mean and policy effects at -0.328 for OSP and -0.541 for INCOME at the hospital level.There was no evidence to suggest an association between the two outcomes in terms of their mean values and dose-response effects of EMP at the hospital level. This indicated that increased OSP did not bring enough additional INCOME. Sustainable mechanisms to compensate primary hospitals are needed.

  13. 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.)

  14. 32 CFR 150.21 - Appeals by the United States.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Appeals by the United States. 150.21 Section 150... the United States. (a) Restricted filing. Only a representative of the government designated by the Judge Advocate General of the respective service may file an appeal by the United States under Article...

  15. 21 CFR 1.401 - Who is entitled to appeal?

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Who is entitled to appeal? 1.401 Section 1.401 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL GENERAL ENFORCEMENT REGULATIONS Administrative Detention of Food for Human or Animal Consumption What Is the Appeal...

  16. 5 CFR 185.141 - Stay pending appeal.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Stay pending appeal. 185.141 Section 185.141 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROGRAM FRAUD CIVIL REMEDIES § 185.141 Stay pending appeal. (a) An initial decision is stayed automatically pending...

  17. 45 CFR 79.41 - Stay pending appeal.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Stay pending appeal. 79.41 Section 79.41 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a...

  18. 7 CFR 1948.93 - Appeal procedure.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Appeal procedure. 1948.93 Section 1948.93 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... accordance with FmHA Instruction 1900-B. ...

  19. 31 CFR 206.8 - Appeals.

    Science.gov (United States)

    2010-07-01

    ... Treasury, the Assistant Commissioner, Federal Finance, and the designated agency cash management official... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Appeals. 206.8 Section 206.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT...

  20. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2001-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Neil Calder, Mrs Sudeshna Datta Cockerill, Mrs Andrée Fontbonne, Mrs Moniek Laurent and Mr Ulrich Liptow with regard to membership in the Pension Fund under the period with a Paid Associate contract, appeals dealt with on a collective basis. As the appellants have not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 10 to 31 August 2001.

  1. Joint Advisory Appeals Board

    CERN Multimedia

    2013-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a former member of the personnel, a beneficiary of the CERN Pension Fund, against the calculation of his pension in the framework of the Progressive Retirement Programme.   The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be available from 26 July to 11 August 2013 at the following link. HR Department Head Office

  2. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Luc Vos with regard to advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 14 to 28 June 2002. Human Resources Division Tel. 74128

  3. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel against the decision to grant him only a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main building (bldg. 500) from 1 September to 14 September 2008. Human Resources Department (73911)

  4. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Poul Frandsen concerning his assimilation into the new career structure. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 13 to 24 January 2003. Human Resources Division Tel. 74128

  5. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Personnel Division

    1999-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Joào Bento with regard to residential category. As the appellant has not objected, the recommendations of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article RÊVIÊ1.20 of the Staff Regulations.The relevant documents will therefore be posted on the notice boards of the Administration Building (N¡ 60) from 29 October to 12 November 1999.Personnel DivisionTel. 74128

  6. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2006-01-01

    The Joint Advisory Appeals Board was convened to examine an appeal lodged by a member of the personnel with regard to advancement. The person concerned has requested that the report of the Board and the final decision of the Director-General be brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (No. 60) from 24 March to 10 April 2006. Human Resources Department Tel. 74128

  7. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2007-01-01

    The Joint Advisory Appeals Board was convened to examine an internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has requested that the report of the Board and the final decision of the Director-General be brought to the notice of the members of the personnel, in accordance with Article R VI 1.18 of the Staff Regulations. The relevant documents will therefore be posted on the notice board of the Main building (Bldg. 60) from 24 September to 7 October 2007. Human Resources Department

  8. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2001-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Olivier Francis Martin with regard to indefinite contract. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 8 to 25 June 2001.

  9. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Jack Blanchard with regard to 'non recognition of specific functions'. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 12th to 26th April 2002. Human Resources Division Tel. 74128

  10. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mrs Judith Igo-Kemenes concerning the application of procedures foreseen by Administrative Circular N§ 26 (Rev. 3). As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 6 to 20 June 2003. Human Resources Division Tel. 74128

  11. Joint Advisory Appeals Board

    CERN Multimedia

    2004-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mrs Maria DIMOU with regard to a periodic one-step increase. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 30 April to 14 May 2004. Human Resources Department Tel. 74128

  12. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2001-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Joël Lahaye with regard to non-resident allowance. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 18 May to 1st June 2001.

  13. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel with regard to the decision not to award him a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main building (Bldg. 500) from 17 March to 30 March 2008. Human Resources Department Tel. 73911

  14. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Bertrand Nicquevert with regard to the non-resident allowance. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 29 November to 13 December 2002. Human Resources Division Tel. 74128

  15. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Antonio Millich with regard to advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 27 September to 11 October 2002. Human Resources Division Tel. 74128

  16. Joint Advisory Appeals Board

    CERN Multimedia

    Human Resources Department

    2005-01-01

    The Joint Advisory Appeals Board was convened to examine an appeal lodged by a member of the personnel with regard to a periodic one-step increase. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 1 to 15 April 2005. Human Resources Department Tel. 74128

  17. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel against the decision to grant him only a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main Building (Bldg. 500) from 1 September to 14 September 2008. Human Resources Department (73911)

  18. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Gert Jan Bossen with regard to dependent child allowance. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 1st to 15 March 2002. Human Resources Division Tel. 74128

  19. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main Building (Bldg. 500) from 26 May to 6 June 2008. Human Resources Department (73911)

  20. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Serge Peraire with regard to exceptional advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 17 to 31 May 2002. Human Resources Division Tel. 74128

  1. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board was convened to examine an internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel, in accordance with Article R VI 1.18 of the Staff Regulations. These documents will therefore be posted on the notice board of the Main Building (Bldg. 60) from 21 January to 3 February 2008. Human Resources Department (73911)

  2. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Aloïs Girardoz with regard to classification and advancement. As the appellant has not objected, the Board's report and the Director-General's decision will be brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 15 to 29 August 2003. Human Resources Division Tel. 74128

  3. 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.

  4. 5 CFR 532.705 - Appeal to the Office of Personnel Management.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Appeal to the Office of Personnel Management. 532.705 Section 532.705 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PREVAILING RATE SYSTEMS Job Grading Reviews and Appeals § 532.705 Appeal to the Office of Personnel Management. (a)(1) An employee may...

  5. 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...

  6. 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.

  7. 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.

  8. Allegheny County Property Assessment Appeals

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — Lists property assessment appeals filed and heard with the Board of Property Assessment Appeals and Review (BPAAR) and the hearing results, for tax years 2015 to...

  9. 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…

  10. How appealing is "Free"?

    OpenAIRE

    Corbett, Karina

    2007-01-01

    Many marketing strategies seem based on the notion that consumers respond more strongly to products that are being offered for free than a rational calculation would predict. Such a preference would be consistent with some existing research on ways that marketing takes advantage of irrational behavior, and research findings in mental accounting and budgeting might bear on the apparent irrational appeal of free. A series of experiments on people’s preferences produced mixed results. One exper...

  11. 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

  12. 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)

  13. 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...

  14. 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.

  15. 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...

  16. Appeal to the ILOAT

    CERN Multimedia

    Association du personnel

    2007-01-01

    In the official CERN Bulletin, for weeks beginning 2nd and 9th April 2007, it read that on 7 March the Governing Board of the Pension Fund noted with satisfaction that the appeal lodged by a beneficiary against the CERN Council decision to index his pension at 0% for the year 2005 had been rejected by the ILO Administrative Tribunal. Whether the enthusiasm is of the Governing Board or of the writer, it reduces the importance of the matter and is inopportune, since it concerns an issue as complicated and sensitive as the maintaining of the purchasing power of the replacement income of retired staff that their pensions represent.

  17. 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.

  18. 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

  19. 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.

  20. 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.

  1. 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...

  2. 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.)

  3. 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...

  4. 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...

  5. 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.

  6. 25 CFR 900.151 - Are there any appeals this subpart does not cover?

    Science.gov (United States)

    2010-04-01

    ... SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Appeals Appeals Other Than Emergency Reassumption and Suspension, Withholding Or... cover: (a) Disputes which arise after a self-determination contract has been awarded, or emergency...

  7. Joint Advisory Appeals Board report

    CERN Document Server

    Lalande, Amanda

    2018-01-01

    With regard to the internal appeal procedure, Article R VI 1.18 of the Staff Rules and Regulations states that unless the member of the personnel objects, (the) decision and report of the JAAB (Joint Advisory Appeals Board) shall be brought to the attention of the members of the personnel.

  8. 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.

  9. 30 CFR 290.7 - Do I have to comply with the decision or order while my appeal is pending?

    Science.gov (United States)

    2010-07-01

    ... while my appeal is pending? 290.7 Section 290.7 Mineral Resources MINERALS MANAGEMENT SERVICE... Do I have to comply with the decision or order while my appeal is pending? (a) The decision or order...; or (2) You post a surety bond under 30 CFR 250.1409 pending the appeal challenging an order to pay a...

  10. 30 CFR 210.157 - What reports must I submit to suspend an MMS order under appeal?

    Science.gov (United States)

    2010-07-01

    ... accepts the following surety types: Form MMS-4435, Administrative Appeal Bond; Form MMS-4436, Letter of... order under appeal? 210.157 Section 210.157 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF..., and Geothermal Resources § 210.157 What reports must I submit to suspend an MMS order under appeal? (a...

  11. 25 CFR 700.247 - Appeals.

    Science.gov (United States)

    2010-04-01

    ... envelope containing the notice of appeal and the face of the notice shall bear the legend “FREEDOM OF INFORMATION APPEAL”. The failure of an appeal to bear such a legend will not disqualify an appeal from...

  12. 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.

  13. 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. .

  14. 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.

  15. On the nature and properties of appeals used in direct-to-consumer advertising of prescription drugs.

    Science.gov (United States)

    Pinto, M B

    2000-04-01

    The past decade has seen a steady rise in expenditures for direct-to-consumer pharmaceutical advertising. While total revenues across all media are approaching the $1 billion dollar mark, surprisingly little is known about the effectiveness of these types of advertisements, including the appropriateness of various forms of emotional and informational appeal. A content analysis of direct-to-consumer advertising in 24 popular magazines shows that these advertisements are found in every category of magazine, the advertisements employ a mix of informational and emotional appeals, all types of emotional appeals are used, and to date, the type of appeal (emotional and/or informational) tends not to be based on the type of drug advertised. Implications of this content analysis are considered and directions for research on appeals used in direct-to-consumer advertising are suggested.

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

    Science.gov (United States)

    2012-05-01

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

  17. Appeals in Special Adminisrtative Domains

    Directory of Open Access Journals (Sweden)

    Vuk CUCIĆ

    2011-10-01

    Full Text Available This paper is preceded by another work on the administrative appeal in Serbian law, as prescribed by General Administrative Proceeding Act. It builds upon that by describing and analyzing the most often modifications made to the general regime of the administrative appeal in various policy areas. It furthermore depicts special administrative control mechanisms, different from the administrative appeal, that exist in the fields of public procurement, education and broadcasting. These two articles should conclude the normative analysis of the system of administrative appeal and its counterpart administrative recourses. Normative analysis should further allow empirical research of the efficiency thereof and enable drawing of conclusions on respective features of the appellate proceeding that provide the best results in protection of the legality and private and public interests.

  18. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

    the National Assembly, would mark an extremely favourable development since it would avoid conflicts between an owner and tenant regarding the supply of energy to a given property. However, POWEO as well as the main French consumer groups have been claiming for the implementation of a full reversibility for residential customers in order to improve consumers protection within the context of an increasing competition. France now stands as the only member of the European Community to have a regulated tariff scheme but not to allow reversibility. This prevents end-users from benefiting from competitive and innovative offerings that would improve their purchasing power and energy efficiency. The draft bill for the development of competition to the service of consumers, to be discussed by the National Assembly at the end of November, could be an occasion to implement the full reversibility right for consumers. Meanwhile, POWEO is working on a marketing strategy adapted to future regulatory changes, supported by a strong brand awareness strengthened by recent communication actions (41% in prompted awareness among core customer target at mid-October, against 34% at August-end). Finally, France's national competition body is shortly to issue its conclusions regarding a scheme for supplying alternative suppliers with electricity produced by nuclear power plants, in order to develop offers available to residential customers. The adoption of such a scheme would constitute an extremely favourable extension of the capacity swap agreement already entered into by POWEO and EDF (see press release of January 3, 2007). Given recent business trends, and provided that electricity market prices hold at their current level, POWEO considers that it should reach easily its target for full-year 2007 revenue as reassessed in September, i.e. euro 335 million

  19. 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 ...

  20. 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

  1. 25 CFR 11.911 - Appeal.

    Science.gov (United States)

    2010-04-01

    ... AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Children's Court § 11.911 Appeal. (a) For purposes of appeal, a record of the proceedings shall be made... the party seeking the appeal. (b) Any party to a children's court hearing may appeal a final order or...

  2. 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.

  3. 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

  4. 7 CFR 56.47 - Fees for appeal grading or review of a grader's decision.

    Science.gov (United States)

    2010-01-01

    ...) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS... Fees for appeal grading or review of a grader's decision. The cost of an appeal grading or review of a...

  5. 42 CFR 460.124 - Additional appeal rights under Medicare or Medicaid.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Additional appeal rights under Medicare or Medicaid. 460.124 Section 460.124 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH... or Medicaid. A PACE organization must inform a participant in writing of his or her appeal rights...

  6. 5 CFR 536.402 - Appeal of termination of benefits because of reasonable offer.

    Science.gov (United States)

    2010-01-01

    ... employee declined a reasonable offer of a position the grade or pay of which is equal to or greater than... Personnel Management not later than 20 calendar days after being notified that his or her grade of pay... CIVIL SERVICE REGULATIONS GRADE AND PAY RETENTION Appeals and Miscellaneous Provisions § 536.402 Appeal...

  7. 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

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

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

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

  9. 7 CFR 57.370 - Cost of appeals.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Cost of appeals. 57.370 Section 57.370 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE...

  10. 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.

  11. 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...

  12. New FASB standard addresses revenue recognition considerations.

    Science.gov (United States)

    McKee, Thomas E

    2015-12-01

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

  13. Tax Revenue in Sub-Saharan Africa; Effects of Economic Policies and Corruption

    OpenAIRE

    Dhaneshwar Ghura

    1998-01-01

    An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements ...

  14. 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

  15. SSA Unified Measurement System (SUMS) Appeals Operational Data Store

    Data.gov (United States)

    Social Security Administration — Current agency tracking of all appeals information from reconsiderations through appeals council. Includes all appeals from Title 2, Title 16, and some Medicare Part...

  16. The problems and development potential of revenue autonomy in Estonian municipalities. Kohalike omavalitsuste tuluautonoomia probleemid ja arenguvõimalused Eestis

    Directory of Open Access Journals (Sweden)

    Janno Reiljan

    2013-01-01

    Full Text Available In a regionally heterogeneous country like Estonia, it is a difficult task to create a local government revenue structure that guarantees even supply of public services across the entire country and, at the same time, revenue autonomy for the municipalities. In the theoretical part of the current article the suitability of different sources of own revenues are analysed in the context of Estonian municipalities. The empirical part of the article compares the financing principles of Estonian municipalities with other EU countries. Finally, the proportions of different own sources of revenues in the budgets of Estonian local governments are examined and suggestions are made for changing the current system

  17. 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.

  18. 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

  19. HUD Hearings and Appeals Office Decisions

    Data.gov (United States)

    Department of Housing and Urban Development — These all of the Administrative Sanction decisions issued by the Office of Appeals and its predecessor, the HUD Board of Contract Appeals. This Office has included...

  20. 43 CFR 4.1272 - Interlocutory appeals.

    Science.gov (United States)

    2010-10-01

    ... PROCEDURES Special Rules Applicable to Surface Coal Mining Hearings and Appeals Appeals to the Board from... modification of the administrative law judge's interlocutory ruling or order, the jurisdiction of the Board...

  1. 10 CFR 765.22 - Appeals procedures.

    Science.gov (United States)

    2010-01-01

    ... invoke the appeals process specified in paragraph (b) of this section. (b) A licensee shall file an... appeal must be filed within 45 days from the date the licensee received notice, actual or constructive (i...

  2. 7 CFR 205.681 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... Secretary. (1) If the Administrator or State organic program sustains a certification applicant's or..., Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) ORGANIC FOODS PRODUCTION ACT PROVISIONS NATIONAL ORGANIC PROGRAM Administrative Adverse Action Appeal Process § 205.681 Appeals. (a...

  3. 11 CFR 7.32 - Appeal.

    Science.gov (United States)

    2010-01-01

    ... Administrative Enforcement Proceedings § 7.32 Appeal. (a) Right of appeal. Within ten days after receipt by... shall be based solely on the hearing record or those portions thereof cited by the parties to limit the...

  4. 14 CFR 1212.400 - Appeals.

    Science.gov (United States)

    2010-01-01

    ..., Washington, DC 20546; (2) Be identified clearly on the envelope and in the letter as an “Appeal under the... the date of the requester's receipt of the initial determination. Appeals involving failure to grant...

  5. 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.

  6. 33 CFR 154.1075 - Appeal process.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Appeal process. 154.1075 Section 154.1075 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED....1075 Appeal process. (a) Any owner or operator of a facility who desires to appeal the classification...

  7. 32 CFR 203.19 - Appeals process.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Appeals process. 203.19 Section 203.19 National....19 Appeals process. DoD Components will establish an appeals process to settle potential disputes... process. The Department of Defense recognizes that the RAB/TRC may disagree with the findings of the...

  8. 13 CFR 134.402 - Appeal petition.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Appeal petition. 134.402 Section 134.402 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION RULES OF PROCEDURE GOVERNING... § 134.402 Appeal petition. In addition to the requirements of § 134.203, an appeal petition must state...

  9. 48 CFR 907.307 - Appeals.

    Science.gov (United States)

    2010-10-01

    ... ACQUISITION PLANNING Contractor Versus Government Performance 907.307 Appeals. An appeal of a decision to convert to contract or to continue in-house performance may be made by an affected party. Appeals shall be made in writing, be based only on specific alleged material deviation (or deviations),from OMB Circular...

  10. 49 CFR 98.10 - Appeal.

    Science.gov (United States)

    2010-10-01

    ... Administration of Enforcement Proceedings § 98.10 Appeal. (a) Within 30 working days after receipt of a decision issued under § 98.8 or § 98.9 of this part, either the Departmental counsel or the former employee may appeal the decision to the Secretary. (b) In making a decision on an appeal, the Secretary shall consider...

  11. 28 CFR 16.9 - Appeals.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Appeals. 16.9 Section 16.9 Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Procedures for Disclosure of Records Under the Freedom of Information Act § 16.9 Appeals. (a) Appeals of adverse...

  12. 78 FR 43843 - Clarification of Appeal Procedures

    Science.gov (United States)

    2013-07-22

    ... definition of an Order, the timing of appeals of orders to perform restructured accounting, and the finality... appeal an order to perform a restructured accounting involving only Federal oil and gas leases under the...). Generally, under the proposed rule, you would appeal an Order to Perform a Restructured Accounting to the...

  13. 28 CFR 79.73 - Appeals procedures.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Appeals procedures. 79.73 Section 79.73 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) CLAIMS UNDER THE RADIATION EXPOSURE COMPENSATION ACT Procedures § 79.73 Appeals procedures. (a) An appeal must be in writing and must be received by...

  14. 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

  15. Demand Management Opportunities in E-fulfillment: What Internet Retailers Can Learn from Revenue Management

    NARCIS (Netherlands)

    N.A.H. Agatz (Niels); A.M. Campbell (Ann Melissa); M. Fleischmann (Moritz); J.A.E.E. van Nunen (Jo); M.W.P. Savelsbergh (Martin)

    2008-01-01

    textabstractIn this paper, we explain how Internet retailers can learn from proven revenue management concepts and use them to reduce costs and enhance service. We focus on attended deliveries as these provide the greatest opportunities and challenges. The key driver is service differentiation.

  16. Administrative Appeals and ADR in Danish Administrative Law

    DEFF Research Database (Denmark)

    Conradsen, Inger Marie; Gøtze, Michael

    2014-01-01

    Administrative Appeals, review, administrative tribunals, ombudsman, alternative dispute resolution......Administrative Appeals, review, administrative tribunals, ombudsman, alternative dispute resolution...

  17. 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...

  18. 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...

  19. Appeals in Web Advertising : Exploring the influence of ethical and financial appeals on consumer attitudes

    OpenAIRE

    Klingström, Jonas

    2014-01-01

    Advertising has been a common element in the web experience for years. Advertisers can use many strategies to reach their intended consumer, and can appeal to for example rationality, emotion or ethics. Using theories on the composition of ads, their context and the web user, this paper presents a study testing two types of advertising appeals – an ethical appeal and a financial appeal. The experiment tested for the effect of these appeals on outcome measures of attitude, trust and credibilit...

  20. 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...

  1. 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...

  2. Life-Cycle Cost Modeling to Determine Whether Vehicle-to-Grid (V2G) Integration and Ancillary Service Revenue Can Generate a Viable Case for Plug-In Electric Drive Vehicles

    Science.gov (United States)

    2013-09-01

    assessment of value as it pertains to a large-scale valuation of V2G applications for federal vehicle fleets operating on federal installations. In 2007... valuation of a used traction battery on the second-use market. This estimate contrasts with NREL research that places the potential value as high as...Smithsonian Institution  Social Security Administration  Tennessee Valley Authority  Department of Defense All Agencies  U.S. Postal Service

  3. 76 FR 46677 - Indoor Tanning Services; Cosmetic Services Excise Taxes

    Science.gov (United States)

    2011-08-03

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 40 and 49 [REG-112841-10] RIN 1545-BJ40 Indoor Tanning Services; Cosmetic Services Excise Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. SUMMARY: This document provides notice...

  4. The Art of Appeal in Electronic Commerce

    DEFF Research Database (Denmark)

    Liu, Albert Fei; Xiao, Bo Sophia; Lim, Eric T. K.

    2017-01-01

    Purpose: The purpose of this paper is to advance product appeal and website appeal as focal psychological mechanisms that can be invoked by business-to-consumer e-commerce sites to mitigate problems of information asymmetry via signaling to bolster consumers’ purchase intention under the influence...... product and website appeal. Trust is revealed to exert a moderating influence on the impact of product and website appeal on purchase intention. Practical implications: Practitioners should prioritize their resource allocation to enhance qualities most pertinent to product and website appeal. E...... of trust. Design/methodology/approach: Survey approach was employed to validate the research model. Findings: Website appeal partially mediates the positive effect of product appeal on consumers’ purchase intention. Trust in e-commerce sites not only increases purchase intention directly, but it also...

  5. 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...

  6. 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

  7. An Overview of different Business Models for public Wi-Fi and their Implications on Indirect Revenue

    OpenAIRE

    Kaiser, Tobias Werner; Verbrugge, Sofie; Van der Wee, Marlies; Colle, Didier

    2017-01-01

    The importance of public Wi-Fi for providing service to customers and mobile data offloading is steadily increasing. This paper aimed at analyzing the business model of select cases of customer-facing and municipal Wi-Fi networks with respect to physical setting, network ownership, service provisioning, (in)direct revenues, and cooperational benefits. Depending on the setting, different sources of indirect revenue can be identified, in particular with respect to the difference between custome...

  8. 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...

  9. 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

  10. 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...

  11. 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

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

    Directory of Open Access Journals (Sweden)

    Xu Chen

    2015-01-01

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

  13. False promise or false premise? Using tourism revenue sharing to promote conservation and poverty reduction in Uganda

    Directory of Open Access Journals (Sweden)

    David Mwesigye Tumusiime

    2012-01-01

    Full Text Available Tourism and the sharing of the associated revenues with local people have been increasingly fronted as key instruments for maintaining protected areas (PAs globally. This paper focuses on a tourism revenue sharing scheme employed in Uganda′s Bwindi Impenetrable National Park, involving rural farmers. We find that the scheme faces difficulties in integrating with the existing local historical, socio-economic, and institutional landscapes. Similar experiences from other cases suggest that these challenges are generic, and relate to lack of real local participation; an insignificant scale of economic returns to local people relative to costs; inept institutions in charge of planning, managing and evaluation efforts; and an institutional complexity that constrains most activities. We conclude that although tourism revenue sharing is an appealing concept, and its oft-quoted logic of promoting conservation and rural development is difficult to ignore, it is challenging to plan and implement in competent ways. We do not suggest abandoning tourism revenue sharing, but rather believe that a more concerted effort to overcome the mechanism′s economic and institutional shortcomings, as identified in this paper, may be more appropriate. The overall findings indicate that problems are not with tourism revenue sharing as an ambition, but with the difficulties encountered in putting it into practice.

  14. Emotional Appeals in HIV Prevention Campaigns: Unintended Stigma Effects.

    Science.gov (United States)

    Thainiyom, Prawit; Elder, Katherine

    2017-07-01

    The purpose of this study was to determine whether HIV/AIDS public service announcements (PSAs) that use emotional appeals have unintended effects of creating stigmatizing attitudes in their viewers. We analyzed data for 240 respondents located in the United States who were recruited online. Respondents were randomly assigned to one of 3 conditions, where they viewed a PSA with hope appeals, fear appeals, or non-emotional appeals. Respondents then answered a series of questions about their attitudes about HIV/AIDS; testing behavior; engagement with HIV/AIDS-related people, organizations, and issues; and HIV/AIDS knowledge. We then performed MANOVA analyses and Pearson correlations. There were no significant differences in stigmatizing attitudes and behavior across the 3 conditions. However, once the data were split by sex, men exposed to the hope condition had significantly higher stigmatizing attitudes towards people living with HIV/AIDS than men in the other 2 conditions. This result was unexpected and suggests that further research needs to be conducted with a more robust sample size to account for any moderating influences that might explain why a hopeful message that communicates togetherness would have a negative attitudinal impact on male viewers.

  15. Impact of Advertising Appeals on Purchase Intention

    OpenAIRE

    Predrag Jovanović; Tamara Vlastelica; Slavica Cicvarić Kostić

    2016-01-01

    Companies use various appeals in their advertising practice to impact consumers’ attitudes and purchase intention by an advertisement. Advertising appeals can be divided into rational or emotional, depending on whether companies want to influence the rational or the emotional motives of the consumer to purchase of the advertised product. Since there is no general pattern for the use of appeals and the success of an advertising message, this study aims to explore the impact of the emotional an...

  16. Governmental costs and revenues associated with geothermal energy development in Imperial County. Special Publication 3241

    Energy Technology Data Exchange (ETDEWEB)

    Goldman, G.; Strong, D.

    1977-10-01

    This study estimates the cost and revenue impacts to local governments of three geothermal energy growth scenarios in Imperial County. The level of geothermal energy potential for the three development scenarios tested is 2,000, 4,000 and 8,000 MW--enough power to serve 270,000 to 1,000,000 people. The government agencies involved do not expect any substantial additional capital costs due to geothermal energy development; therefore, average costing techniques have been used for projecting public service costs and government revenues. The analysis of the three growth scenarios tested indicates that county population would increase by 3, 7 and 19 percent and assessed values would increase by 20, 60, and 165 percent for Alternatives No. 1, No. 2 and No. 3 respectively. Direct and indirect effects would increase new jobs in the county by 1,000, 3,000 and 8,000. Government revenues would tend to exceed public service costs for county and school districts, while city costs would tend to exceed revenues. In each of the alternatives, if county, cities and school districts are grouped together, the revenues exceed costs by an estimated $1,600 per additional person either directly or indirectly related to geothermal energy development in the operational stages. In the tenth year of development, while facilities are still being explored, developed and constructed, the revenues would exceed costs by an approximate $1,000 per additional person for each alternative. School districts with geothermal plants in their boundaries would be required by legislation SB 90 to reduce their tax rates by 15 to 87 percent, depending on the level of energy development. Revenue limits and school taxing methods will be affected by the Serrano-Priest decision and by new school legislation in process.

  17. Impact of Advertising Appeals on Purchase Intention

    Directory of Open Access Journals (Sweden)

    Predrag Jovanović

    2016-04-01

    Full Text Available Companies use various appeals in their advertising practice to impact consumers’ attitudes and purchase intention by an advertisement. Advertising appeals can be divided into rational or emotional, depending on whether companies want to influence the rational or the emotional motives of the consumer to purchase of the advertised product. Since there is no general pattern for the use of appeals and the success of an advertising message, this study aims to explore the impact of the emotional and rational advertising appeals on the purchase intention. The results of the empirical research, conducted using the focus groups method, are shown in this paper and the focus group participants were members of the student population.The research results indicate that different advertising appeals may have a different impact on the consumer’s purchase intention; in case of women, the emotional appeal has a stronger impact while for men it is the rational appeal, while “fear appeal” proved to be effective to a certain point, after which it causes selective perception and rejection. This implies that depending on the product, its purpose and target group, advertisers can choose the type of appeal, combination of the appeals and their creative presentation, based on the empirical confirmation of the efficiency the approach.

  18. Interagency Security Classification Appeals Panel (ISCAP) Decisions

    Data.gov (United States)

    National Archives and Records Administration — This online collection includes documents decided upon by the Interagency Security Classification Appeals Panel (ISCAP) starting in Fiscal Year 2012. The documents...

  19. 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

  20. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

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

  1. 77 FR 17055 - Intra-Agency Appeal Process: Guidelines for Appeals of Material Supervisory Determinations and...

    Science.gov (United States)

    2012-03-23

    ... the Equal Credit Opportunity Act or the Fair Housing Act. For the purposes of these guidelines... appealed. If oral presentation is sought, that request should be included in the appeal. Only matters... appeal if timeliness is at issue, rests with the institution. K. Oral Presentation The SARC may, in its...

  2. 43 CFR 4.478 - Appeals to the Board of Land Appeals; judicial review.

    Science.gov (United States)

    2010-10-01

    ... appeal to the Board from an order of an administrative law judge granting or denying a petition for a... judicial review under 5 U.S.C. 704 of a final BLM grazing decision if the administrative law judge denies a... decide the appeal promptly. (d) Unless the Board or a court orders otherwise, an appeal under paragraph...

  3. 8 CFR 244.11 - Renewal of application; appeal to the Board of Immigration Appeals.

    Science.gov (United States)

    2010-01-01

    ... of Immigration Appeals. 244.11 Section 244.11 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.11 Renewal of application; appeal to the Board of Immigration Appeals. If a charging document is served on the alien with a...

  4. 8 CFR 1244.11 - Renewal of application; appeal to the Board of Immigration Appeals.

    Science.gov (United States)

    2010-01-01

    ... of Immigration Appeals. 1244.11 Section 1244.11 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.11 Renewal of application; appeal to the Board of Immigration Appeals. If a charging...

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  7. appeals among male university students in Western Australia

    Directory of Open Access Journals (Sweden)

    Shahriar Khandaker

    2016-09-01

    Full Text Available Background. Smoking causes ischemic heart disease, cerebrovascular disease, and lung cancer killing 15,000 Australians every year. Despite extensive publicity of the harmful health effects of smoking, one in six Australian aged 15 years and over smoked daily representing 2.7 million active smokers. Objectives. The research aimed to comprehend how active university student smokers respond to different appeals employed in public service antismoking campaigns in Western Australia. Material and methods. The study examined the Quit Victoria 2006–2008 antismoking campaign using qualitative research method involving four in-depth focus group discussions with a total of twenty-four (N = 24 active male university student smokers in Western Australia between the age group of 18 to 24 years. Results . Male university students became active smokers because of the perceived image of ‘coolness,’ ‘macho,’ media influence and experimentation. Impact on sports performances predominantly encouraged respondents in attempting to quit smoking. Sixteen students (67% felt that graphic warning messages on cigarette packs had no effect on them due to desensitizing effects of repeated messages. Twenty-one participants (87.5% felt that health shock appeal was ineffective in making them quit. Emotional appeals like humor, fear, and health shock were most persuasive in advertising messages which would assist in smoking cessation. Therefore, antismoking campaigns with shock health appeals were ineffective in helping smokers to abdicate smoking. Results suggested employing emotional or combination of rational and emotional appeals in maximizing the effectiveness of antismoking advertisements. Conclusions . The study broadens the scope of devising effective antismoking campaigns and provide insightful implications for public health promoters as well as individualized care providers.

  8. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Science.gov (United States)

    2010-01-01

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

  9. 77 FR 75641 - Public Housing Operating Subsidy-Appeals

    Science.gov (United States)

    2012-12-21

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

  10. 9 CFR 354.134 - Appeal inspections; how made.

    Science.gov (United States)

    2010-01-01

    ... the employee of the Department making the appeal inspection. The cost of any such appeal shall be... decision of an inspector relating to any inspection, file an appeal from such decision: Provided, That such appeal is filed within 48 hours from the time the decision was made. Any such appeal from a decision of...

  11. 24 CFR 990.245 - Types of appeals.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Types of appeals. 990.245 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Appeals § 990.245 Types of appeals. (a) Streamlined appeal. This appeal would demonstrate that the application of a specific Operating Fund formula component has a...

  12. 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

  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. Appeals in gynecologic cytology proficiency testing: review and analysis of data from the 2006 College of American Pathologists gynecologic cytology proficiency testing program.

    Science.gov (United States)

    Crothers, Barbara A; Moriarty, Ann T; Fatheree, Lisa A; Booth, Christine N; Tench, William D; Wilbur, David C

    2009-01-01

    In 2006, 9643 participants took the initial College of American Pathologists (CAP) Proficiency Test (PT). Failing participants may appeal results on specific test slides. Appeals are granted if 3 referee pathologists do not unanimously agree on the initial reference diagnosis in a masked review process. To investigate causes of PT failures, subsequent appeals, and appeal successes in 2006. Appeals were examined, including patient demographic information, Centers for Medicare and Medicaid Services category (A, B, C, or D), exact reference diagnosis, examinees per appeal, examinee's Centers for Medicare and Medicaid Services category, referee's Centers for Medicare and Medicaid Services category, slide preparation type, and slide field validation rate. There was a 94% passing rate for 2006. One hundred fifty-five examinees (1.6%) appealed 86 slides of all preparation types. Forty-five appeals (29%) were granted on 21 slides; 110 appeals (72%) were denied on 65 slides. Reference category D and B slides were most often appealed. The highest percentage of granted appeals occurred in category D (35% slides; 42% of participants) and the lowest occurred in category B (9% slides; 8% of participants). The field validation rate of all appealed slides was greater than 90%. Despite rigorous field validation of slides, 6% of participants failed. Thirty percent of failing participants appealed; most appeals involved misinterpretation of category D as category B. Referees were never unanimous in their agreement with the participant. The participants and referees struggled with the reliability and reproducibility of finding rare cells, "overdiagnosis" of benign changes, and assigning the morphologically dynamic biologic changes of squamous intraepithelial lesions to static categories.

  15. 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

  16. 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 ...

  17. 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)…

  18. 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...

  19. 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

  20. 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.

  1. 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

  2. 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

  3. 10 CFR 451.10 - Administrative appeals.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Administrative appeals. 451.10 Section 451.10 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION RENEWABLE ENERGY PRODUCTION INCENTIVES § 451.10 Administrative... application in whole or in part shall appeal, on or before 45 days from date of the notice issued by the DOE...

  4. 44 CFR 206.115 - Appeals.

    Science.gov (United States)

    2010-10-01

    ... want to purchase; or (10) Any other eligibility-related decision. (b) Appeals must be in writing and...; (7) Termination of direct housing assistance; (8) Denial of a request to purchase a FEMA-provided...) Applicants must appeal to the Regional Administrator or his/her designee for decisions made under this...

  5. 5 CFR 1630.14 - Appeals process.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Appeals process. 1630.14 Section 1630.14 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD PRIVACY ACT REGULATIONS § 1630.14 Appeals process. (a) Within 20 work days of receiving the request for review, the Executive Director, after...

  6. 5 CFR 2504.16 - Appeals process.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Appeals process. 2504.16 Section 2504.16 Administrative Personnel OFFICE OF ADMINISTRATION, EXECUTIVE OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.16 Appeals process. (a) Within 20 work days of receiving the request for review, a review group...

  7. 44 CFR 295.41 - Administrative appeal.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Administrative appeal. 295.41 Section 295.41 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF... supplement the statement of reasons and provide any additional documentary evidence supporting the appeal...

  8. Measuring Appeal in Human Computer Interaction

    DEFF Research Database (Denmark)

    Neben, Tillmann; Xiao, Bo Sophia; Lim, Eric T.

    2015-01-01

    Appeal refers to the positive emotional response to an aesthetic, beautiful, or in another way desirable stimulus. It is a recurring topic in information systems (IS) research, and is important for understanding many phenomena of user behavior and decision-making. While past IS research on appeal...

  9. 19 CFR 210.24 - Interlocutory appeals.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Interlocutory appeals. 210.24 Section 210.24 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION INVESTIGATIONS OF UNFAIR PRACTICES IN IMPORT TRADE ADJUDICATION AND ENFORCEMENT Motions § 210.24 Interlocutory appeals. Rulings by the administrative...

  10. 19 CFR 210.64 - Interlocutory appeals.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Interlocutory appeals. 210.64 Section 210.64 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION INVESTIGATIONS OF UNFAIR PRACTICES IN IMPORT TRADE ADJUDICATION AND ENFORCEMENT Temporary Relief § 210.64 Interlocutory appeals. There will be no...

  11. 9 CFR 204.7 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Appeals. 204.7 Section 204.7 Animals and Animal Products GRAIN INSPECTION, PACKERS AND STOCKYARDS ADMINISTRATION (PACKERS AND STOCKYARDS... person whose request under § 204.6 of this part is denied shall have the right to appeal such denial in...

  12. 12 CFR 925.5 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... resolution. A copy of the Bank's decision resolution; and (ii) Basis for appeal. A statement of the basis for... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Appeals. 925.5 Section 925.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK MEMBERS AND HOUSING ASSOCIATES MEMBERS OF THE BANKS...

  13. 12 CFR 926.6 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... appeal to the Finance Board that includes the Bank's decision resolution and a statement of the basis for... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Appeals. 926.6 Section 926.6 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK MEMBERS AND HOUSING ASSOCIATES FEDERAL HOME LOAN BANK...

  14. 44 CFR 62.20 - Claims appeals.

    Science.gov (United States)

    2010-10-01

    ... estimate. In order to file an appeal, the insured must comply with all requirements set out in the Standard... limits that are not provided by the SFIP. Filing an appeal does not waive any of the requirements for... documents including closings; evidence of insurability as a Residential Condominium Association; Franchise...

  15. 22 CFR 171.22 - Appeals.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Appeals. 171.22 Section 171.22 Foreign Relations DEPARTMENT OF STATE ACCESS TO INFORMATION AVAILABILITY OF INFORMATION AND RECORDS TO THE PUBLIC Executive Order 12958 Provisions § 171.22 Appeals. Any denial of a mandatory declassification review request...

  16. 7 CFR 1580.505 - Appeals

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE TRADE ADJUSTMENT ASSISTANCE FOR FARMERS § 1580.505 Appeals Any person aggrieved by a final determination made with respect to an application for program benefits under this part may appeal to the United States Court of International Trade for a review of such determination, in accordance with its rules and...

  17. 12 CFR 404.11 - Administrative appeal.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Administrative appeal. 404.11 Section 404.11 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Procedures for Disclosure of Records Under the Freedom of Information Act. § 404.11 Administrative appeal. (a) General...

  18. 20 CFR 435.80 - Appeal process.

    Science.gov (United States)

    2010-04-01

    ... Officer (GMO); and (2) Final appeal to the Commissioner of Social Security from an adverse decision... written decisions by the GMO may be appealed: (1) A disallowance or other determination denying payment of... decision and requirements of grantee response. The Grants Management Officer's (GMO) adverse post-award...

  19. 76 FR 77327 - Disciplinary Appeals Board Panel

    Science.gov (United States)

    2011-12-12

    ... DEPARTMENT OF VETERANS AFFAIRS Disciplinary Appeals Board Panel AGENCY: Department of Veterans... Affairs Health Care Personnel Act of 1991 (Pub. L. 102-40), dated May 7, 1991, revised the disciplinary grievance and appeal procedures for employees appointed under 38 U.S.C. 7401(1). It also required the...

  20. 76 FR 8848 - Disciplinary Appeals Board Panel

    Science.gov (United States)

    2011-02-15

    ... DEPARTMENT OF VETERANS AFFAIRS Disciplinary Appeals Board Panel AGENCY: Department of Veterans... Affairs Health Care Personnel Act of 1991 (Pub. L. 102-40), dated May 7, 1991, revised the disciplinary grievance and appeal procedures for employees appointed under 38 U.S.C. 7401(1). It also required the...

  1. 17 CFR 8.19 - Appeal.

    Science.gov (United States)

    2010-04-01

    ... Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION EXCHANGE PROCEDURES FOR DISCIPLINARY, SUMMARY, AND MEMBERSHIP DENIAL ACTIONS Disciplinary Procedure § 8.19 Appeal. The rules of an exchange may permit a respondent to appeal promptly an adverse decision of a disciplinary committee in all or in...

  2. Effects of type of value appealed to and valence of appeal on children's dental health behavior.

    Science.gov (United States)

    Knapp, L G

    1991-12-01

    Examined the effects of the type of value appealed to and valence of appeal on children's intentions to engage in toothbrushing, their self-report of toothbrushing frequency, and their plaque level. 98 fifth-grade students served as the participants. Slide shows appealed to either health- or socially oriented values and also differed with respect to valence (positive vs. negative). A control group received a message that provided basic dental health information. Group comparisons revealed that children who received the negative social appeal showed a significant improvement in plaque level. Only the negative social appeal group differed significantly from the control group on the dependent measures.

  3. Areva - Revenue up by 6% in the first half of 2009

    International Nuclear Information System (INIS)

    2009-01-01

    In Nuclear, the levels of activity among the various divisions and their contribution to revenues can vary significantly from one half of the year to the next, which affects relative group performance over the period in question. Like-for-like growth for the first half of 2008 had thus reached 18.6% compared to the first half of 2007, due to several positive events, in particular exceptional sales in Asia in the Front-End division, favourable seasonality in Services, and a very high concentration of production in Recycling (Back-End). These events, which resulted in achieving more than 80% of nuclear 2008 operating income in the first six months and about 48% of sales revenues, illustrate the non-representative nature of the half-year performance in terms of usual profitability profile of nuclear activities. As of June 30, 2009, AREVA had a backlog of 48.9 billion euro, up 28.2% compared to June 30, 2008 and a slight increase compared to end of year 2008. In Nuclear, the backlog of orders came to 42.9 billion euro at June 30, 2009, 32.7% ahead of figures for June 30, 2008. In Transmission and Distribution, the order backlog on June 30, 2009 came to 6.0 billion euro, an increase of 3.0% over one year. In the first half of 2009, AREVA recorded revenues of 6,522 million euro, representing a 5.7% rise (+2.8% like-for-like) compared to the first half of 2008. Revenues outside France were up 12% to 4,758 million euro or 73% of total revenues. In the first half, revenue from Nuclear businesses came to 3,906 million euro, remaining stable compared to the same period last year (-2.9% LFL). The Transmission and Distribution division recorded revenues of 2,614 million euro, up 14.5% (+12.5% LFL), illustrating a good flow in the order backlog for Products (+11.8% LFL) and Systems (+15.1% LFL). Sales revenue for the second quarter of 2009 rose to 3,519 million euro, for growth of 3.5% (+1.9% LFL) compared with the second quarter of 2008. The Nuclear division recorded sales

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

    Directory of Open Access Journals (Sweden)

    Farhad Rahmati

    2015-02-01

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

  5. 75 FR 21152 - Internal Revenue Service Advisory Council (IRSAC); Nominations

    Science.gov (United States)

    2010-04-22

    ... operational improvements, offers constructive observations regarding current or proposed IRS policies...) days. In accordance with Department of Treasury Directive 21-03, a clearance process including annual...

  6. Supplemental Security Income (SSI) / Internal Revenue Service (IRS) 1099

    Data.gov (United States)

    Social Security Administration — A finder file from SSA's Title XVI database is provided to the IRS. The IRS discloses 1099 information to SSA for use in verifying eligibility, amount, and benefits...

  7. 78 FR 21709 - Internal Revenue Service Advisory Council (IRSAC); Nominations

    Science.gov (United States)

    2013-04-11

    ... IRS policies. The IRS has special interest in assuring that women and men, members of all races and... & Investment (W&I); and the Office of Professional Responsibility (OPR). Members are not paid for their...

  8. Coal Development in the Northern Great Plains. The Impact on Revenues of State and Local Governments. Agricultural Economic Report No. 394.

    Science.gov (United States)

    Stinson, Thomas F.; Voelker, Stanley W.

    Development of Northern Great Plains coal resources will create new demands for state and local government services. Development will also produce increased government revenues. Special taxes on coal production have been enacted in Montana, North Dakota, and Wyoming in order to ensure that state and local governments receive sufficient revenues to…

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

    Science.gov (United States)

    Unno, Masaru; Xu, Hua

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

  10. 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.

  11. 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...

  12. HIE sustainability secrets. NeHC report shares HIE success stories of alternate revenue streams and payer buy-in.

    Science.gov (United States)

    Prestigiacomo, Jennifer

    2011-11-01

    Getting effective stakeholder engagement, including that of payers, and creating innovative value-added services that provide alternate revenue streams beyond basic subscription services, are just a couple of the common traits of the flourishing health information exchanges profiled in the sustainability report released in August by the National eHealth Collaborative.

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

    Science.gov (United States)

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

    2014-02-01

    Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar's SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value

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

    Directory of Open Access Journals (Sweden)

    Elissar Khloussy

    2018-01-01

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

  15. First half 2006: sales revenue up by 5.7% to euros 5,036 million

    International Nuclear Information System (INIS)

    2006-01-01

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

  16. 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

  17. Pandemic ventilator rationing and appeals processes.

    Science.gov (United States)

    Patrone, Daniel; Resnik, David

    2011-06-01

    In a severe influenza pandemic, hospitals will likely experience serious and widespread shortages of patient pulmonary ventilators and of staff qualified to operate them. Deciding who will receive access to mechanical ventilation will often determine who lives and who dies. This prospect raises an important question whether pandemic preparedness plans should include some process by which individuals affected by ventilator rationing would have the opportunity to appeal adverse decisions. However, the issue of appeals processes to ventilator rationing decisions has been largely neglected in state pandemic planning efforts. If we are to devise just and effective plans for coping with a severe influenza pandemic, more attention to the issue of appeals processes for pandemic ventilator rationing decisions is needed. Arguments for and against appeals processes are considered, and some suggestions are offered to help efforts at devising more rational pandemic preparedness plans.

  18. An application by Centra Gas Manitoba Inc. for an order of the Manitoba Public Utilities Board approving: Rates for the sale of natural gas and the provision of transportation services, to be effective with respect to all gas consumed on and after January 1, 1994; determination of a year-end rate base, rate of return and revenue requirement based on a 1993 test year including new gas supply arrangements; confirmation of interim ex parte order 113/93 related to franchise agreements with the rural municipality of Elton and the rural municipality of Grey; and other related matters

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-28

    Centra Gas Manitoba, a gas utility, applied before the Manitoba Public Utilities Board for an order approving a year-end rate base, rate of return, cost of service, and revenue requirement based on a 1993 test year and increased rates to be effective in 1994. A hearing was held to consider matters related to Centra's application, and views of intervenors at the hearings, the utility, and the Board are summarized along with the Board decision. Issues considered at the hearings include year-end net plant values, computer expenditures, working capital allowance, capital structure and risk, cost adjustments, gas sales and cost of gas, operating and maintenance expenses, financial expenses, cost allocation, rate design, and other matters including service policies. The revenue requirement increase approved was $30.4 million, which included a $24.8 million increase in the commodity cost of gas. The allowed overall rate of return was 10.17%. 2 figs., 33 tabs.

  19. 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)

  20. Guilt decreasing marketing communication: an unexplored appeal

    OpenAIRE

    B. BUSACCA; SOSCIA I; PITRELLI E

    2007-01-01

    The phenomenon of guilt is relevant to a variety of consumption situations and practitioners around the world have continued to use it as a communication appeal. Marketing literature demonstrated that guilt as a distinct emotion can be aroused by advertising. Nevertheless, the capacity of advertising to decrease guilt was neglected by marketing scholars and the aim of this research is to assess the role of the guilt decreasing appeal in reducing anticipated guilt. Findings demonstrate the eff...

  1. 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.

  2. Appeals to AC as a Percentage of Appealable Hearing Level Dispositions

    Data.gov (United States)

    Social Security Administration — Longitudinal report detailing the numbers and percentages of Requests for Review (RR) of hearing level decisions or dismissals filed with the Appeals Council (AC)...

  3. Areva - First quarter 2009 revenue climbs 8.5% to 3.003 billion euros

    International Nuclear Information System (INIS)

    2009-04-01

    First quarter 2009 revenue was up 8.5% compared with the same period last year, to 3.003 billion euros. At constant exchange rates and consolidation scope, growth came to 3.9%. Currency translation had a positive impact of 57 million euros over the quarter. Changes in the consolidation scope had an impact of 66 million euros, primarily due to the consolidation of acquisitions made in 2008 in Transmission and Distribution and in Renewable Energies. The growth engines for first quarter revenue were the Reactors and Services division and the Transmission and Distribution division, with growth of 9.2% and 16.1% respectively. Outside France, revenue rose to 2.032 billion euros, compared with 1.857 billion euros in the first quarter of 2008, and represents 68% of total revenue. Orders were steady in the first quarter, particularly in the Front End, which posted several significant contracts with US and Asian utilities, and in Transmission and Distribution, with orders up sharply in Asia and South America. As of March 31, 2009, the group's backlog reached 49.5 billion euros, for 28.3% growth year-on-year, including 31.3% growth in Nuclear and 10.2% in Transmission and Distribution. For the year as a whole, the group confirms its outlook for backlog and revenue growth as well as rising operating income It should be noted that revenue may vary significantly from one quarter to the next in nuclear operations. Accordingly, quarterly data cannot be viewed as a reliable indicator of annual trends

  4. 26 CFR 1.162-7 - Compensation for personal services.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Compensation for personal services. 1.162-7 Section 1.162-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... a flat rate. Generally speaking, if contingent compensation is paid pursuant to a free bargain...

  5. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

    ... billings for single phase service to schools, churches, lodges, and other public buildings. C. Records... schedule shall be readily available. Note: Net billings for multiphase service to schools, churches, lodges...

  6. 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

  7. 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

  8. 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...

  9. 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. ...

  10. 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.

  11. 43 CFR 4.704 - Decisions on appeals.

    Science.gov (United States)

    2010-10-01

    ... Ad Hoc Appeals Board appointed by the Director to consider and decide the particular appeal, will... Board may direct a hearing on the entire matter or specified portions thereof, may decide the appeal... by an administrative law judge of the Office of Hearings and Appeals and shall be governed insofar as...

  12. 32 CFR 1900.41 - Establishment of appeals structure.

    Science.gov (United States)

    2010-07-01

    ... Administrative Appeals § 1900.41 Establishment of appeals structure. (a) In general. Two administrative entities... 32 National Defense 6 2010-07-01 2010-07-01 false Establishment of appeals structure. 1900.41... administrative appeals under the Freedom of Information Act. Their membership, authority, and rules of procedure...

  13. 7 CFR 1900.54 - Effect on assistance pending appeal.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Effect on assistance pending appeal. 1900.54 Section... assistance pending appeal. (a) Assistance will not be discontinued pending the outcome of an appeal of a..., administrative offsets initiated under subpart C of part 1951 will not be stayed pending the outcome of an appeal...

  14. 4 CFR 22.4 - Appeal File [Rule 4].

    Science.gov (United States)

    2010-01-01

    ... alternative organization of the appeal file is permitted, such as by document type or topic, documents within... 4 Accounts 1 2010-01-01 2010-01-01 false Appeal File [Rule 4]. 22.4 Section 22.4 Accounts... OFFICE CONTRACT APPEALS BOARD § 22.4 Appeal File [Rule 4]. (a) Duties of the Contracting Officer. (1...

  15. 7 CFR 29.91 - How to obtain an appeal.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false How to obtain an appeal. 29.91 Section 29.91... REGULATIONS TOBACCO INSPECTION Regulations Appeal § 29.91 How to obtain an appeal. An appeal shall be made in writing and filed with the Division or the office of inspection for the type of tobacco involved. Such...

  16. 77 FR 58941 - Appeal Proceedings Before the Commission

    Science.gov (United States)

    2012-09-25

    ... forth more specific rules for the different types of appeals. Rules for appeals of ordinance..., 582, 583, 584, and 585 RIN 3141-AA47 Appeal Proceedings Before the Commission AGENCY: National Indian... Commission) promulgates this final rule to enhance and clarify appeal proceedings before the Commission. This...

  17. 7 CFR 70.105 - Procedures for appeal gradings.

    Science.gov (United States)

    2010-01-01

    ... conducting the appeal grading. Whether defrosting poultry or rabbit carcasses for other types of appeals will... 7 Agriculture 3 2010-01-01 2010-01-01 false Procedures for appeal gradings. 70.105 Section 70.105... PRODUCTS AND RABBIT PRODUCTS Grading of Poultry Products and Rabbit Products Appeal of A Grading Or...

  18. 34 CFR 668.214 - Participation rate index appeals.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Participation rate index appeals. 668.214 Section 668... § 668.214 Participation rate index appeals. (a) Eligibility. (1) You may appeal a notice of a loss of... rate index for that cohort's fiscal year is equal to or less than 0.06015. (2) You may appeal a notice...

  19. 34 CFR 668.195 - Participation rate index appeals.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Participation rate index appeals. 668.195 Section 668... Rates § 668.195 Participation rate index appeals. (a) Eligibility. (1) You may appeal a notice of a loss... participation rate index for that cohort's fiscal year is equal to or less than 0.06015. (2) You may appeal a...

  20. 50 CFR 679.43 - Determinations and appeals.

    Science.gov (United States)

    2010-10-01

    ... determinations made under § 679.30(d). (b) Who may appeal. Any person whose interest is directly and adversely affected by an initial administrative determination may file a written appeal. For purposes of this section..., Attention: Appeals (OAA), 709 W. 9th Street, Room 453, Juneau, AK 99801. (d) Timing of appeals. (1) If an...

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. Guilt appeals in advertising: what are their effects?

    Science.gov (United States)

    Coulter, R H; Pinto, M B

    1995-12-01

    This study examined consumers' emotional responses, their attitudes toward advertisements and brands, attributions about the companies promoting the brands, and purchase intention for ads varying on level of guilt appeal. Sixty working mothers, a prime target of guilt appeals, participated in the study. Results indicated that moderate guilt appeals elicited more felt guilt in the working mothers than did low or high guilt appeals. Furthermore, emotional responses, particularly anger, mediated the relationship between level of guilt appeal and consumers' attitudes and corporate attributions, and an inverse relationship occurred between level of guilt appeal and attitudes and attributions. Purchase intention was affected by the level of the guilt appeal and by anger.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-02-15

    Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

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

    International Nuclear Information System (INIS)

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

    2014-01-01

    Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

  8. 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...

  9. Classification analysis of emotional appeals on sample Czech television commercials

    OpenAIRE

    Káčerková, Radka

    2013-01-01

    Abstract: The work deals with the possibilities of using emotional appeals in advertising. The main goal was classification and definition of emotions and emotional appeals with regard to marketing. The work focused on emotional appeals in Czech TV adverts and found out the way how emotional appeals are used in these adverts. Research question used in this work concerned the problem of which emmotional appeals are in adverts the most. Research sample consisting of 150 TV adverts was divided i...

  10. 75 FR 64655 - Interior Board of Land Appeals and Other Appeals Procedures

    Science.gov (United States)

    2010-10-20

    ... consolidation of appeals, requests for extensions of time, motions, and intervention, which are all familiar... regulations governing consolidation, extensions of time, intervention, and motions in IBLA appeals; removing... regulations governing motions for consolidation, extensions of time, and intervention, and for serving and...

  11. Czech Republic : Report on Vision and Strategy for an Integrated Revenue Administration

    OpenAIRE

    World Bank

    2009-01-01

    This report is a result of the mission of the World Bank to the Czech Republic during November 17 to 27, 2008 for providing advisory service to the Government of the Czech Republic for the design and development of a modern, integrated revenue authority. Earlier, between February and April 2008, a World Bank mission had reviewed the draft merger plan prepared by the Ministry of Finance of ...

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

    OpenAIRE

    Genser, Bernd; Winker, Peter

    1997-01-01

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

  13. The impact of Medicaid-linked reimbursements on revenues of public sexually transmitted disease clinics.

    Science.gov (United States)

    Downey, Lois; Lafferty, William E; Krekeler, Barbara

    2002-02-01

    Public sexually transmitted disease (STD) clinics faced with decreased tax revenue and increased costs must evaluate alternative revenue sources. To report one public STD clinic's Medicaid-linked revenue and discuss the association between system characteristics and reimbursement potential. This was a cross-sectional study of 4208 patients visiting the clinic for new problems during a 6-month period. Of 458 Medicaid-enrolled patients, only 55% acknowledged enrollment at the time of visit. The clinic captured revenue for many of the remaining 45% through a centralized public health information/billing system, which submitted retroactive STD clinic claims when patients self-reported Medicaid enrollment at later visits to other public health clinics. These belated self-reports also contributed to Medicaid administrative-match reimbursements. An estimated $100,000 (31% of the clinic's direct reimbursements for service) would have been lost in 2000, had detection of Medicaid enrollment been based exclusively on patients' self-reports at STD clinic visits.

  14. 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...

  15. 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…

  16. 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.

  17. 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

  18. 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.

  19. 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...

  20. 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…

  1. 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

  2. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

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

  3. 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…

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

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

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

  5. 45 CFR 61.6 - Reporting errors, omissions, revisions or whether an action is on appeal.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Reporting errors, omissions, revisions or whether an action is on appeal. 61.6 Section 61.6 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION HEALTHCARE INTEGRITY AND PROTECTION DATA BANK FOR FINAL ADVERSE INFORMATION ON...

  6. 42 CFR 405.801 - Part B appeals-general description.

    Science.gov (United States)

    2010-10-01

    ... 405.801 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... rights of a beneficiary under paragraph (a) of this section to appeal the carrier's initial determination... whether an individual has met basic Part B entitlement requirements are covered in subpart G of this part...

  7. 9 CFR 500.5 - Notification, appeals, and actions held in abeyance.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Notification, appeals, and actions held in abeyance. 500.5 Section 500.5 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE...; (4) Advise the establishment of its right to contact FSIS to contest the basis for the proposed...

  8. 21 CFR 1.402 - What are the requirements for submitting an appeal?

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false What are the requirements for submitting an appeal? 1.402 Section 1.402 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL GENERAL ENFORCEMENT REGULATIONS Administrative Detention of Food for Human or Animal...

  9. 21 CFR 1.405 - When does FDA have to issue a decision on an appeal?

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false When does FDA have to issue a decision on an appeal? 1.405 Section 1.405 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL GENERAL ENFORCEMENT REGULATIONS Administrative Detention of Food for Human or Animal...

  10. 9 CFR 355.39 - Appeals from decisions made under this part.

    Science.gov (United States)

    2010-01-01

    ... AND VOLUNTARY INSPECTION AND CERTIFICATION CERTIFIED PRODUCTS FOR DOGS, CATS, AND OTHER CARNIVORA... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Appeals from decisions made under this part. 355.39 Section 355.39 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT...

  11. 25 CFR 900.226 - What rules govern appeals of cost disallowances?

    Science.gov (United States)

    2010-04-01

    ... result without rigid adherence to strict accounting principles. The determination of allowability shall assure fair compensation for the work or service performed, using cost and accounting data as guides, but... 25 Indians 2 2010-04-01 2010-04-01 false What rules govern appeals of cost disallowances? 900.226...

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

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

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

  13. Admissibility of appeals in atomic energy law

    International Nuclear Information System (INIS)

    Rengeling, H.W.

    1981-01-01

    Using two decisions made by the Federal Court of Administration on the Whyl reactor on July 17, 1980, and on the Stade reactor on December 22, 1980, which he considers as having at least an orientation effect, the author examines the admissibility of appeals filed according to the Atomic Energy Law. For substantiating the appeal, he discusses rules of law that protect third parties and the complainant's obligation to substantiate the appeal. In view of the preclusion of objectives, he differentiates between 'forfeiture' preclusion and 'validity' preclusion. In his view, the above-mentioned decisions produce effects that are to the benefit of the constitutional state and the necessary further development of economy and technology. (HSCH) [de

  14. 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...

  15. Utilization of Failure Mode and Effects Analysis (FMEA Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2013-12-01

    Full Text Available Introduction: The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. Methods: This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided based on FMEA into one main system and six subsystems. The study was divided in two phases. In the first phase, the problems leading to the loss in the revenue in each subsystem were identified and weighted to four groups using risk priority number (RPN, and the solutions for fixing them were planned. Then, at the second phase discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after interventions using the repeated measure ANOVA test. Results: At last, 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousands US dollar/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousands US dollar/month after solving of first, second, third, and fourth priority problems, respectively (337.75% increase in two years (p<0.001. 111.0% increase in the ED revenue after solving of first priority problems reveals that they were

  16. Utilization of Failure Mode and Effects Analysis (FMEA Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2015-05-01

    Full Text Available Introduction: The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. Methods: This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided based on FMEA into one main system and six subsystems. The study was divided in two phases. In the first phase, the problems leading to the loss in the revenue in each subsystem were identified and weighted to four groups using risk priority number (RPN, and the solutions for fixing them were planned. Then, at the second phase discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after interventions using the repeated measure ANOVA test. Results: At last, 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousands US dollar/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousands US dollar/month after solving of first, second, third, and fourth priority problems, respectively (337.75% increase in two years (p<0.001. 111.0% increase in the ED revenue after solving of first priority problems reveals that they were

  17. Reinvention of Publishers’ Revenue Model—Expectations of Advertisers towards Publishers’ Products

    Directory of Open Access Journals (Sweden)

    Bianca Dennstedt

    2017-06-01

    Full Text Available Publishers have to reconsider their revenue model. Facing a massive decline in the circulation of newspapers and magazines over the past years, publishers have lost not only readers but also many advertisers. Thus, publishers are faced with both changed customer expectations as well as difficulty in generating profit. Users are increasingly less willing to pay for digital products and their expectations of digital content have changed: They would like to contribute their own content as well as to comment or share with others. Furthermore, advertisers can choose from a greater variety of options for placing adverts, particularly on social media and other online platforms. Therefore, many publishers struggle with the questions: How to earn money? What is the revenue model of the new business model? In order to determine the implications for publishers’ revenue models, we assume that advertising companies are going to play a prominent role in the new business model. Hence, this paper focuses on publishers’ services for advertising companies and therefore the expectations of advertisers towards publishers’ services. In particular, this preliminary qualitative study explores advertisers’ marketing interests in communities of readers who simultaneously contribute to discussions. Therefore, (1 a pre-study was conducted followed by (2 qualitative interviews with managers from advertising companies in Germany. Our initial findings confirm that advertisers could play an important role in the revenue model of publishers if they meet the expectations of advertisers who expressed their interest in both, using communities for customer research as well as interacting with users directly. The results also identify other possible services that publishers could offer advertisers in conjunction with addressing communities of contributing readers.

  18. 75 FR 33740 - Indoor Tanning Services; Cosmetic Services; Excise Taxes

    Science.gov (United States)

    2010-06-15

    ... 1545-BJ40 Indoor Tanning Services; Cosmetic Services; Excise Taxes AGENCY: Internal Revenue Service.... 7805. * * * Par. 5. Section 49.0-3 is added to read as follows: Sec. 49.0-3 Introduction; cosmetic...--Cosmetic Services Sec. 49.5000B-1 Indoor tanning services. [The text of this proposed Sec. 49.5000B-1 is...

  19. 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

  20. 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

  1. 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.

  2. 76 FR 22293 - Supplemental Standards of Ethical Conduct for Employees of the Court Services and Offender...

    Science.gov (United States)

    2011-04-21

    ... employment involves solicitation or advertising services. (f) Appeal. If the Designated Agency Ethics... the prospective employment involves solicitation or advertising services. The request must be... 8001.102(f) describes the appeal process if the request is denied by the DAEO. The employee may appeal...

  3. Critical Discourse Analysis of the Appeals in English Women’s Advertisements

    Directory of Open Access Journals (Sweden)

    Cao Shuo

    2014-01-01

    Full Text Available The improvement of women’s social status has witnessed an increase of products and services specially designed for women and, therefore, an upsurge of related female advertisements. The extant studies mostly concentrate on the pragmatic analysis of advertising discourses and explore the implicit implications of gender and ideology in female advertisements. This research, by putting female advertising discourse in a commercial setting and case-studying the most sellable English fashion magazine, aims to figure out whether reason appeals or emotional appeals are more prevailing. Based on Halliday’s System-Functional Linguistics, advertisement appeals are studied through examining the quantitative relationship of the occurrences of Material process and Mental process. The advertising data are collected from the women magazine COSMO, including 50 pieces of full-page advertisements about fashion and beauty in 2011 and 2012. Firstly, the Wordsmith tool extracts the verbs and calculates the frequency of verbs. The Material process to Mental ratio is 7 to 3, which basically supports that there are more reason appeals in English women advertisements. Then, every sample as well as its context is studied for Critical Discourse Analysis, and the results verify the conclusion that English women’s advertisements employ more reason appeals. In light of the findings, recommendations are offered on how to build successful advertising discourses for women’s products.

  4. 15 CFR 700.81 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... INDUSTRY AND SECURITY, DEPARTMENT OF COMMERCE NATIONAL SECURITY INDUSTRIAL BASE REGULATIONS DEFENSE... Economic Security under § 700.80, may appeal to the Assistant Secretary for Export Administration, U.S... Office of the Assistant Secretary for Export Administration, Bureau of Industry and Security, U.S...

  5. 6 CFR 27.345 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CHEMICAL FACILITY ANTI-TERRORISM STANDARDS Orders... appeal for appropriate matters. (d) Ex Parte Communications. (1) At no time after the filing of a Notice... decision on the matter, receives from or on behalf of any party, by means of an ex parte communication...

  6. 44 CFR 352.29 - Appeal process.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Appeal process. 352.29 Section 352.29 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS COMMERCIAL NUCLEAR POWER PLANTS: EMERGENCY PREPAREDNESS PLANNING Federal...

  7. 15 CFR 303.13 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Appeals. 303.13 Section 303.13 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL... and two copies with the U.S. Department of Commerce, Import Administration, International Trade...

  8. 15 CFR 301.6 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Appeals. 301.6 Section 301.6 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS INSTRUMENTS AND APPARATUS FOR EDUCATIONAL AND...

  9. 15 CFR 303.21 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Appeals. 303.21 Section 303.21 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES, WATCH MOVEMENTS AND...

  10. Appealing to Good Students in Introductory Economics.

    Science.gov (United States)

    Jensen, Elizabeth J.; Owen, Ann L.

    2003-01-01

    Examines effective teaching techniques using a unique data set that allows matching student and instructor characteristics to assess impact on student interest in economics. Finds devoting more time to discussion is effective but varies by type of student. Determines that a using many teaching techniques appeals to learning styles adopted by good…

  11. 8 CFR 1240.53 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Proceedings To Determine Deportability of Aliens in the United States: Hearing and Appeal (for Proceedings Commenced Prior to April 1, 1997) § 1240...

  12. 12 CFR 403.8 - Appeals.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Appeals. 403.8 Section 403.8 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES CLASSIFICATION, DECLASSIFICATION, AND SAFEGUARDING OF NATIONAL... Vice President & Vice Chairman, Export-Import Bank of the United States, 811 Vermont Avenue NW...

  13. 33 CFR 135.405 - Appeal provisions.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Appeal provisions. 135.405 Section 135.405 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) MARINE POLLUTION FINANCIAL RESPONSIBILITY AND COMPENSATION OFFSHORE OIL POLLUTION COMPENSATION FUND...

  14. Teen Appeal — Touching the Moving Point

    Science.gov (United States)

    Handford, Christina

    An article to discuss the difficulties of designing educational multimedia for the teen target audience (13 - 16 year olds). The report will assess techniques used in existing online artefacts and reveal major trends in the attempt to appeal to this notoriously hard to reach user group.

  15. Comparing electricity distribution network revenues and costs in New South Wales, Great Britain and Victoria

    International Nuclear Information System (INIS)

    Mountain, Bruce; Littlechild, Stephen

    2010-01-01

    A decade ago, electricity distribution network revenues per customer in New South Wales (NSW) were twice those in Great Britain (GB). Recent price controls imply that by 2014 they will be nearly four times as high. This paper examines possible reasons for this. The main reason does not seem to be geography, operating environment or industry structure. GB and Victoria have managed to accommodate increasing demand at broadly constant or even declining costs and revenues while delivering higher quality of service, while NSW has not. The regulatory framework and the practice of the regulatory body within that framework seem relevant. Australian regulators have not used benchmarking techniques as the GB regulator has. Perhaps the most important explanatory factor is private ownership in GB and Victoria compared to state ownership in NSW. This could also impact on the nature and effectiveness of regulation. (author)

  16. [The analysis of the judicial practice of treating the civil lawsuits concerning the inadequate dental health service appeals launched by the patients in the Russian Federation during the period from 1993 to 2017].

    Science.gov (United States)

    Andreeva, S N; Gusarov, A A; Fetisov, V A

    2018-01-01

    The objective of the present study was to elucidate the characteristic features and peculiarities in the dynamic of the civil legal proceedings concerning the quality of the stomatological aid to the population of the Russian Federation during the period from 1993 to 2017. We have undertaken the analysis of the official sources containing the court reports on the statements of claim launched by the patients. The study gave evidence of the currently well apparent sustained tendency toward the increase in the number of such civil lawsuits. The probabilities of legal proceedings in connection with the unfavourable outcomes of the dental treatment are roughly identical in all areas of the stomatological practice. The maximum number of the respective civil lawsuits arise from the claims of the patients against the dental surgeons employed by the healthcare settings designated as the limited liability companies. The majority of the statements of case coming from the patients contain the demanding financial claims for the compensation of the moral damage. It is concluded that the aforementioned tendencies in the strategy of the development of the stomatological aid for the population of the Russian Federation dictate the necessity of the priority development of the quality standards (including the clinical guidelines, protocols, etc.) designed to improve the medical assistance for the patients presenting with dental problems, the modernization of the validated methods for the evaluation of the effectiveness of the stomatological aid for the population, the implementation of the measures needed to introduce the mechanisms of professional liability insurance into the routine stomatological practice. These measures are believed to allow to meet the demand of the population of this country for the high-quality stomatological services.

  17. 42 CFR 495.370 - Appeals process for a Medicaid provider receiving electronic health record incentive payments.

    Science.gov (United States)

    2010-10-01

    ... & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STANDARDS AND CERTIFICATION STANDARDS FOR THE ELECTRONIC HEALTH RECORD TECHNOLOGY INCENTIVE PROGRAM Requirements Specific to the... provide that the provider (whether individual or entity) is also given any additional appeals rights that...

  18. AKILLI KARTLAR İLE YAPILAN MAL VE HİZMET SATIŞLARININ TMS-18 HASILAT STANDARDI ÇERÇEVESİNDE MUHASEBELEŞTİRİLMESİ-RECOGNITION OF SOLD GOODS AND SERVICES BY SMART CARDS WITHIN TMS-18 REVENUE STANDARD

    Directory of Open Access Journals (Sweden)

    Abitter ÖZULUCAN

    2012-06-01

    Full Text Available Bu çalışmada;, önce akıllı kart / yemek çekleri sistemi tanıtılmakta, tarafların sağladıkları fayda ve maliyetler belirtilmekte ve gerçekleşen satış işleminin taraflarca kayda geçirilmesi hususu TMS 18 Hasılat standardı kapsamında ele alınmaktadır. Elde edilen hasılatın ölçümünde, sistemin işleyişinde temel unsur olan ve üye iş yeri tarafından yemek kartı tedavül eden işletmeye hizmet faturası karşılığında ödenen komisyonların, hasılatla doğrudan ilişkilendirilebilen bir gider niteliği taşıyıp taşımaması; bu türden giderlerin Tekdüzen Muhasebe Sistemi’nden farklı olarak, TMS 18 kapsamındaki ölçümünün ve muhasebeleştirilmesinin farklı olup olmadığının belirlenmesi amacıyla kaleme alınan bu çalışma, giriş ve sonuç bölümlerinin dışında dört bölümden oluşmaktadır.-The main part of the smart card system is sellers and while they are measuring of their revenue, they should associate the commissions with revenues to record at inception. So in this paper, after the smart card system is introduced, the advantages and disadvantages of this system are exposed and then how to recognise of the selling is considered within TMS 18, Revenues Standard. In other words, the reason that we conduct this paper can be expressed that the expense of the selling commissions which arise from the selling products with smart card whether should or should not deduct to revenue while the revenue is been measured.

  19. Are advertising appeal effective? Insights from a Meta- Analysis

    OpenAIRE

    J. Hornik; G. Miniero

    2011-01-01

    In this research we conduct a very comprehensive quantitative and qualitative literature review of 978 reports, to study: i) whether and by what size advertisements with appeals are more persuasive and better liked than ads with no appeals; ii) the various appeals in order to determine their relative effectiveness on two outcome variables: Persuasion and Aad (attitude toward the Ad). Results confirm that ads carrying appeals are significantly more persuasive and better liked than are ads w...

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

    African Journals Online (AJOL)

    Every local jurisdiction has its unique economic, social and physical characteristics and its historical tradition which are better understood by its people. Thus, the Local Government Areas are created to provide the services which the Federal and State Governments cannot easily undertake due to their remoteness from the ...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. 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....

  7. 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.

  8. 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...

  9. 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

  10. 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 ...

  11. 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...

  12. 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.

  13. Appealing to fear: A Meta-Analysis of Fear Appeal Effectiveness and Theories

    Science.gov (United States)

    Tannenbaum, Melanie B.; Hepler, Justin; Zimmerman, Rick S.; Saul, Lindsey; Jacobs, Samantha; Wilson, Kristina; Albarracin, Dolores

    2018-01-01

    Fear appeals are a polarizing issue, with proponents confident in their efficacy and opponents confident that they backfire. We present the results of a comprehensive meta-analysis investigating fear appeals’ effectiveness for influencing attitudes, intentions, and behaviors. We tested predictions from a large number of theories, the majority of which have never been tested meta-analytically until now. Studies were included if they contained a treatment group exposed to a fear appeal, a valid comparison group, a manipulation of depicted fear, a measure of attitudes, intentions, or behaviors concerning the targeted risk or recommended solution, and adequate statistics to calculate effect sizes. The meta-analysis included 127 papers (9% unpublished) yielding 248 independent samples (NTotal = 27,372) collected from diverse populations. Results showed a positive effect of fear appeals on attitudes, intentions, and behaviors, with the average effect on a composite index being random-effects d¯ = 0.29. Moderation analyses based on prominent fear appeal theories showed that the effectiveness of fear appeals increased when the message included efficacy statements, depicted high susceptibility and severity, recommended one-time only (vs. repeated) behaviors, and targeted audiences that included a larger percentage of female message recipients. Overall, we conclude that (a) fear appeals are effective at positively influencing attitude, intentions, and behaviors, (b) there are very few circumstances under which they are not effective, and (c) there are no identified circumstances under which they backfire and lead to undesirable outcomes. PMID:26501228

  14. 28 CFR 524.76 - Appeals of CIM classification.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Appeals of CIM classification. 524.76..., CLASSIFICATION, AND TRANSFER CLASSIFICATION OF INMATES Central Inmate Monitoring (CIM) System § 524.76 Appeals of CIM classification. An inmate may at any time appeal (through the Administrative Remedy Program) the...

  15. 32 CFR 701.109 - Privacy Act (PA) appeals.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Privacy Act (PA) appeals. 701.109 Section 701... OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.109 Privacy Act (PA) appeals. (a... commence when the appeal reaches the office of the review authority having jurisdiction over the record...

  16. The right to a fair appeal in international criminal law

    NARCIS (Netherlands)

    Djukic, Drazan

    2017-01-01

    The Right to a Fair Appeal in International Criminal Law – Layman’s Summary A criminal trial does not end after the first judgment of a court. A person is only finally found guilty or innocent after one or more appeals. Appeals thus have an important place in the criminal justice system. However,

  17. 33 CFR 1.07-70 - Right to appeal.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Right to appeal. 1.07-70 Section 1.07-70 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY GENERAL GENERAL PROVISIONS Enforcement; Civil and Criminal Penalty Proceedings § 1.07-70 Right to appeal. (a) Any appeal from...

  18. 28 CFR 902.6 - Appeal to the Attorney General.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Appeal to the Attorney General. 902.6... ADJUDICATION PROCEDURES § 902.6 Appeal to the Attorney General. (a) The Federal Bureau of Investigation or a Compact Party State may appeal the decision of the Council to the U.S. Attorney General pursuant to...

  19. Buy, Buy, Buy. How to Recognize Advertising Appeals.

    Science.gov (United States)

    Dianna, Michael A.

    A compilation of activities and instructional ideas on advertising helps intermediate or junior high school teachers incorporate simple consumer education concepts into the social studies curriculum. Material is divided into three sections. An outline defines 16 advertising techniques including eye appeal, youth appeal, snob appeal, celebrity…

  20. An Instrument for the Systematic Study of Advertising Creative Appeals.

    Science.gov (United States)

    Secrist, Mark

    Although the generation of creative appeals is the heart and soul of advertising, there has been little methodology developed for the classification and study of the appeals themselves. The paper recommends the use of an instrument which provides a technique that will enable the advertising researcher to develop descriptive studies of ad appeals.…

  1. 43 CFR 4.410 - Who may appeal.

    Science.gov (United States)

    2010-10-01

    ... Bureau of Land Management or of an administrative law judge shall have a right to appeal to the Board... decisions of Bureau of Land Management officers must first be appealed to an administrative law judge under... of that decision, or has otherwise participated in the process leading to the decision under appeal...

  2. 49 CFR 31.39 - Appeal to authority head.

    Science.gov (United States)

    2010-10-01

    ... shall forward two copies of the notice of appeal to the authority head, and shall forward or make... 49 Transportation 1 2010-10-01 2010-10-01 false Appeal to authority head. 31.39 Section 31.39 Transportation Office of the Secretary of Transportation PROGRAM FRAUD CIVIL REMEDIES § 31.39 Appeal to authority...

  3. 13 CFR 134.702 - Who may appeal?

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Who may appeal? 134.702 Section 134.702 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION RULES OF PROCEDURE GOVERNING CASES BEFORE THE OFFICE OF HEARINGS AND APPEALS Rules of Practice for Appeals From Women-Owned Small...

  4. 10 CFR 13.41 - Stay pending appeal.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Stay pending appeal. 13.41 Section 13.41 Energy NUCLEAR REGULATORY COMMISSION PROGRAM FRAUD CIVIL REMEDIES § 13.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the authority...

  5. 43 CFR 35.41 - Stay pending appeal.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Stay pending appeal. 35.41 Section 35.41... CLAIMS AND STATEMENTS § 35.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the Secretary. (b) No...

  6. 38 CFR 42.41 - Stay pending appeal.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Stay pending appeal. 42...) STANDARDS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT § 42.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the...

  7. 29 CFR 22.41 - Stay pending appeal.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Stay pending appeal. 22.41 Section 22.41 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the...

  8. 31 CFR 16.41 - Stay pending appeal.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Stay pending appeal. 16.41 Section 16... PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 16.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the authority head. (b) No...

  9. 14 CFR 1264.140 - Stay pending appeal.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Stay pending appeal. 1264.140 Section 1264... FRAUD CIVIL PENALTIES ACT OF 1986 § 1264.140 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the authority head. (b) No...

  10. 20 CFR 355.41 - Stay pending appeal.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Stay pending appeal. 355.41 Section 355.41... REGULATIONS UNDER THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 355.41 Stay pending appeal. (a) An initial decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the...

  11. 7 CFR 1.340 - Stay pending appeal.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Stay pending appeal. 1.340 Section 1.340 Agriculture... Hearings Under the Program Fraud Civil Remedies Act of 1986 § 1.340 Stay pending appeal. (a) A decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the judicial...

  12. 12 CFR 404.17 - Appeal of denials of access.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Appeal of denials of access. 404.17 Section 404.17 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Access to Records Under the Privacy Act of 1974 § 404.17 Appeal of denials of access. (a) Appeals to the Assistant General...

  13. 45 CFR 5.34 - Appeal of denials.

    Science.gov (United States)

    2010-10-01

    ... Release and Denial of Records § 5.34 Appeal of denials. (a) Right of appeal. You have the right to appeal... reasons why you believe that the FOIA exemption(s) we cited do not apply to the records that you requested... designated review official will consult with the General Counsel to ensure that the rights and interests of...

  14. 76 FR 6554 - Appeal Authority When Researcher Privileges Are Revoked

    Science.gov (United States)

    2011-02-07

    ..., aligning the two disciplinary appeal processes. Researchers retain their full right to appeal revocation... researchers' privileges under certain circumstances by following the procedures outlined in 36 CFR part 1254... NARA facility director; a process which is also described in 36 CFR part 1254. The current appeal...

  15. 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...

  16. 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...

  17. 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.

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. 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

  6. 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 ...

  7. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2015-01-01

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

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. What makes icons appealing? The role of processing fluency in predicting icon appeal in different task contexts.

    OpenAIRE

    McDougall, S.; Reppa, I.; Kulik, J.; Taylor, A.

    2016-01-01

    Although icons appear on almost all interfaces, there is a paucity of research examining the determinants of icon appeal. The experiments reported here examined the icon characteristics determining appeal and the extent to which processing fluency - the subjective ease with which individuals process information - was used as a heuristic to guide appeal evaluations. Participants searched for, and identified, icons in displays. The initial appeal of icons was held constant while ease of process...

  14. AREVA revenue and data for the first nine months of 2008; AREVA informations et chiffre d'affaires relatifs aux neuf premiers mois de l'exercice 2008

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-07-01

    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.)

  15. AREVA - First quarter 2011 revenue: 2.7% growth like for like to 1.979 billion euros

    International Nuclear Information System (INIS)

    2011-01-01

    The group reported consolidated revenue of 1.979 billion euros in the 1. quarter of 2011, for 2.2% growth compared with the 1. quarter of 2010 (+ 2.7% like for like). The increase was driven by the Mining / Front End Business Group (+ 20.8% LFL). Revenue from outside France rose 12.0% to 1.22 billion euros and represented 62% of total revenue. The impacts of foreign exchange and changes in consolidation scope were negligible during the period. The March 11 events in Japan had no significant impact on the group's performance in the 1. quarter of 2011. The group's backlog of 43.5 billion euros at March 31, 2011 was stable in relation to March 31, 2010. The growth in the backlog of the Mining / Front End and Renewable Energies Business Groups offset the partial depletion of the backlog in the Reactors and Services and Back End Business Groups as contracts were completed

  16. Reducing the Deficit: Spending and Revenue Options

    Science.gov (United States)

    2011-03-01

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

  17. Services

    International Nuclear Information System (INIS)

    Hardeman, F.

    1998-01-01

    The objectives of the services section is (1) to offer complete services in health-physics measurements according to international quality standards, (2) to improve continuously these measurement techniques and to follow up international recommendations and legislation concerning the surveillance of workers, (3) to support and advise nuclear and non-nuclear industry on problems of radioactive contamination. Achievements related to gamma spectrometry, whole-body counting, beta and alpha spectrometry, dosimetry, radon measurements, calibration, instrumentation, and neutron activation analysis are described

  18. Patient-reported denials, appeals, and complaints: associations with overall plan ratings.

    Science.gov (United States)

    Quigley, Denise D; Haviland, Amelia M; Dembosky, Jacob W; Klein, David J; Elliott, Marc N

    2018-03-01

    To assess whether Medicare patients' reports of denied care, appeals/complaints, and satisfactory resolution were associated with ratings of their health plan or care. Retrospective analysis of 2010 Medicare Advantage Consumer Assessment of Healthcare Providers and Systems (CAHPS) survey data. Multivariate linear regression of data from 154,766 respondents (61.1% response rate) tested the association of beneficiary ratings of plan and care with beneficiary reports of denied care, appeals, complaints, and complaint resolution, adjusting for beneficiary demographics. Beneficiaries who reported being denied needed care rated their plans and care significantly less positively, by 17.2 points (on a 100-point scale) and 9.1 points, respectively. Filing an appeal was not statistically significantly associated with further lower ratings. Beneficiaries who filed a complaint that was satisfactorily resolved gave slightly lower ratings of plans (-3.4 points) and care (-2.5 points) than those not filing a complaint (P plans. Our results suggest that beneficiaries may attribute the actions that lead to complaints or denials to plans more than to the care they received. Successful complaint resolution and utilization management review might eliminate most deficits associated with complaints and denied care, consistent with the service recovery paradox. High rates of complaints and denied care might identify areas that need improved utilization management review, customer service, and quality improvement. Among those reporting being denied care, filing an appeal was not associated with lower patient ratings of plan or care.

  19. New awareness campaign increases appeal of family planning.

    Science.gov (United States)

    1999-06-01

    This article examines the impact of the campaign known as "Bringing New Marital and Reproductive Styles into Tens of Thousands of Households" on family planning in China. The awareness campaign, which started in October 1998, was established to increase the effectiveness of family planning and introduce progressive lifestyles among the population through an interactive and service-oriented approach focusing on the needs of human beings. The program emphasizes the following elements: 1) late marriage; 2) late childbirth; 3) fewer childbirth; 4) gender equality; 5) male participation in family planning; 6) dissemination of family planning and reproductive health knowledge; 7) healthier births and quality of education; 8) enhanced self-care capabilities; 9) higher quality of life; and 10) healthier lifestyles. A face-to-face approach was used to encourage public participation and increase the appeal of family planning programs to ordinary people. Efforts are also being made to expose rural residents to new ideas and lifestyles.

  20. A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2013-03-01

    Full Text Available Alberta has a substance-abuse problem. The substance is fossil fuels, and the province has become hooked on the revenues from oil and gas sales to fund its spending on health, education and social services. As we are so often told, the first step in beating an addiction is admitting that a compulsion has gotten out of control. Recent announcements suggest that Alberta’s leaders appear to have finally taken that first crucial step. We applaud them for doing so. But if they plan to get this addiction under control and so ward off the sort of financial turmoil that has tormented Alberta in the past, they will have to do more. In this note we provide a menu of policy choices all of which take the government to a sustainable budget by 2023. They all involve reductions in what we identify as the government’s Budget Gap — that is, the difference between its spending and all its revenue besides the revenue it earns from nonrenewable resources. The size of that gap summarizes just how much provincial government spending on health care, education and social services is at the mercy of commodity-market swings. If current trajectories of government spending continue, then in another 10 years the gap will be nearly 4 times what it was in 1999. Reducing the size of the Budget Gap is necessary to protect Albertans from repeatedly suffering wide swings in levels of public service, shifting tax rates and plunges into deficit and debt. We identify a variety of ways to achieve fiscal sustainability over 10 years. Our investigation highlights two key results. First, provincial spending on health care currently comprises 40 per cent of provincial expenditures and is growing at a rate that causes it to double every 20 years. Exempting health care spending from cuts comes at the price of draconian cuts to education and social services of over 30% even after adjusting for inflation and population growth. It is therefore hard to fathom that constraints on health

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

    Science.gov (United States)

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

    2012-08-01

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

  2. 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.

  3. Emission trading schemes: potential revenue effects, compliance costs and overall tax policy issues

    International Nuclear Information System (INIS)

    Pope, Jeff; Owen, Anthony D.

    2009-01-01

    The case for the imposition of carbon (emission) taxes or tradable carbon permits in important tax jurisdictions is arguably strong, based upon the polluter pays principle first proposed by Pigou almost a century ago. This paper briefly reviews the arguments for and against these market-based instruments, and discusses their relative advantages and disadvantages in a practical context. In the case of Australia, the revenue effect of the proposed tradable carbon permits scheme is estimated to be A$11.5 billion in 2010-11. For comparison, this is roughly equivalent to a quarter of the revenue from the Goods and Services Tax. The paper focuses on three neglected aspects of climate change taxation discussion to date: how much tax revenue is likely to be raised, and the administrative and compliance costs of an emissions trading scheme, with particular reference to Australia. In discussing these issues, the paper draws upon selected and relevant international experience, particularly the European Union emissions trading scheme. The challenges of an emissions trading scheme, including integration with the existing tax system, particularly in an Australian context, are also discussed. The paper concludes by emphasising the key challenges and issues facing this 'ultimate externality' debate, particularly from a taxation policy perspective.

  4. Evaluating waterpoint sustainability and access implications of revenue collection approaches in rural Kenya

    Science.gov (United States)

    Foster, T.; Hope, R.

    2017-02-01

    Water policies in many sub-Saharan African countries stipulate that rural communities are responsible for self-financing their waterpoint's operation and maintenance. In the absence of policy consensus or evidence on optimal payment models, rural communities adopt a diversity of approaches to revenue collection. This study empirically assesses waterpoint sustainability and access outcomes associated with different revenue collection approaches on the south coast of Kenya. The analysis draws on a unique data set comprising financial records spanning 27 years and 100 communities, operational performance indicators for 200 waterpoints, and water source choices for more than 2000 households. Results suggest communities collecting pay-as-you-fetch fees on a volumetric basis generate higher levels of revenue and experience better operational performance than communities charging flat fees. In both cases, financial flows mirror seasonal rainfall peaks and troughs. These outcomes are tempered by evidence that households are more likely to opt for an unimproved drinking water source when a pay-as-you-fetch system is in place. The findings illuminate a possible tension between financial sustainability and universal access. If the Sustainable Development Goal of "safe water for all" is to become a reality, policymakers and practitioners will need to address this issue and ensure rural water services are both sustainable and inclusive.

  5. Effects of Economic Conditions and Organizational Structure on Local Health Jurisdiction Revenue Streams and Personnel Levels in Connecticut, 2005-2012.

    Science.gov (United States)

    Pallas, Sarah Wood; Kertanis, Jennifer; O'Keefe, Elaine; Humphries, Debbie L

    2015-01-01

    We investigated whether or not changes in economic conditions during the 2008-2010 U.S. recession were associated with changes in Connecticut local health jurisdictions' (LHJs') revenue or personnel levels. We analyzed Connecticut Department of Public Health 2005-2012 annual report data from 91 Connecticut LHJs, as well as publicly available data on economic conditions. We used fixed- and random-effect regression models to test whether or not LHJ per capita revenues and full-time equivalent (FTE) personnel differed during and post-recession compared with pre-recession, or varied with recession intensity, as measured by unemployment rates and housing permits. On average, total revenue per capita was significantly lower during and post-recession compared with pre-recession, with two-thirds of LHJs experiencing per capita revenue reductions. FTE personnel per capita were significantly lower post-recession. Changes in LHJ-level unemployment rates and housing permits did not explain the variation in revenue or FTE personnel per capita. Revenue and personnel differed significantly by LHJ organizational structure across all time periods. Economic downturns can substantially reduce resources available for local public health. LHJ organizational structure influences revenue levels and sources, with implications for the scope, quality, and efficiency of services delivered.

  6. 34 CFR 668.193 - Loan servicing appeals.

    Science.gov (United States)

    2010-07-01

    ... default rate; or (2) Any cohort default rate upon which a loss of eligibility under § 668.187 is based. (b... request for preclaims or default aversion assistance to the guaranty agency; and (ii) Submit a...

  7. 34 CFR 668.212 - Loan servicing appeals.

    Science.gov (United States)

    2010-07-01

    ...) Any cohort default rate upon which a loss of eligibility under § 668.206 is based. (b) Improper loan... preclaims or default aversion assistance to the guaranty agency; and (ii) Submit a certification or other...

  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. Utilization of Failure Mode and Effects Analysis (FMEA) Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study.

    Science.gov (United States)

    Shahrami, Ali; Rahmati, Farhad; Kariman, Hamid; Hashemi, Behrooz; Rahmati, Majid; Baratloo, Alireza; Forouzanfar, Mohammad Mehdi; Safari, Saeed

    2013-01-01

    The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED) are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA) method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided into one main system and six subsystems, based on FMEA. The study was divided into two phases. In the first phase, the problems leading to the loss of revenue in each subsystem were identified and weighted into four groups using risk priority number (RPN), and the solutions for fixing them were planned. Then, in the second phase, discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after intervention using the repeated measure ANOVA test. 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousand US dollars/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousand US dollars/month after solving first, second, third, and fourth priority problems, respectively (337.75% increase in two years) (pFMEA could be considered as an efficient model for increasing the revenue of emergency department. According to this model, not recording the services by the nursing unit

  13. Selection of the optimal set of revenue management tools in hotels

    OpenAIRE

    Korzh, Nataliia; Onyshchuk, Natalia

    2017-01-01

    The object of research is the scientific category «revenue management» and its tools, which, with the growth of the number of on-line sales channels of hotel services, become decisive in the struggle for survival. The existence of a large number of profit management tools associated with the online booking regime work as a SmallDat and gives quite scattered information about the state of the market. One of the most problematic areas is the formation of perspective analytics using existing too...

  14. 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

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

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

  17. 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.

  18. Framing medical tourism: an analysis of persuasive appeals, risks and benefits, and new media features of medical tourism broker websites.

    Science.gov (United States)

    Lee, Hyunmin; Wright, Kevin B; O'Connor, Michaela; Wombacher, Kevin

    2014-01-01

    This study explores the benefits and risks featured in medical tourism broker websites, as well as the types of persuasive appeals that these websites use to attract potential customers, from a framing theory perspective. In addition, it examines relationships among types of appeals and specific types of health-related services offered by medical facilities abroad and the role of new media modalities within medical tourism broker sites. A content analysis of 91 medical tourism broker websites was conducted. The results indicate that the websites highly emphasized benefits while downplaying the risks. Specifically, despite offering consumers complicated and risky medical procedures, the websites failed to report any procedural, postoperative, or legal concerns associated with them. Moreover, the results indicated that the websites relied on heavy use of new media features to enhance the appeal of the medical services that were offered. The implications of these findings, future directions for research, and limitations of the study are discussed.

  19. 26 CFR 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the...

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... employ of an instrumentality of the United States specifically exempted from the employer tax. Services... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of an instrumentality of the...

  20. 26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...